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← Hoole Baptist Church Chester

2025-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

HOOLE BAPTIST CHURCH

CHARITY REGISTRATION No: 1131495

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

HOOLE BAPTIST CHURCH

CONTENTS

Page 3 Legal and Administrative Information
Page 4 Independent Examiner's Report to the Trustees
Pages 5 to 7 Trustees' Report
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 23 Notes to the Financial Statements

2

HOOLE BAPTIST CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1131495 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES THAT SERVED DURING Rev. A. Glover (Church/Team Leader) THE YEAR TO 31 MARCH 2025 Mrs. W.N. Briscoe (resigned 31st March 2025) Mr A. Elphinston Mrs S. Glover Rev. E Green (Associate Minister) (resigned 30th June 2024) Mrs. J. Hewlett Mrs R. Ludgate (Church Secretary/Administrator) Mrs. P. Miller Miss. A Lycett (appointed 22nd July 2024)

LEGAL STATUS Unincorporated Charity GOVERNING INSTRUMENT Constitution adopted 20 May 2009

OBJECTS

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

REGISTERED ADDRESS

Hoole Baptist Church Westminster Road Hoole Chester CH2 3AU

PRINCIPAL BANKERS

Barclays Bank Plc 1 Church Place London E14 5HP

INDEPENDENT EXAMINER

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

3

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

Report to the trustees/ members of Hoole Baptist Church on the accounts for the year ended 31st March 2025 set out on pages 8 to 23.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a fellow member of the Association of Charity Independent Examiners. In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

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

J Irvinesmith FCIE

Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester PO20 7EG

Date: 20 November 2025

4

HOOLE BAPTIST CHURCH

TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025

Structure, Governance and Management

Church/Team Leader: Rev. A. Glover (Church/Team Leader) Trustees: Mrs. W.N. Briscoe Mr A. Elphinston Mrs S. Glover Rev. E Green (Associate Minister) Mrs. J. Hewlett Mrs R. Ludgate (Church Secretary/Administrator) Mrs. P. Miller Miss. A Lycett

The Trustees met monthly as the Leadership Team of the Church over the past twelve months.

Objectives

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Activities and Achievements

Membership numbers improved over the year and now stand at 117. This reflects the increased committed engagement of a few people who had been part of the congregation for a while. There were 3 baptisms during this year.

We continue to develop missional communities in the Church within a framework of an intentional discipleship culture. This is reflected in our mission statement: helping people to love, trust and follow Jesus. We also continue to use the language of ‘Gathered and Scattered” to reflect the focus on creating a strong resource centre to act as a mission base from which Church Members can go out to live their lives as Christians in their homes, communities and workplaces. The ministry areas of the Church reflect that focus and prioritise our vision to bring healing, wholeness and freedom to broken lives and communities as we expect great things from God and attempt great things with God.

Reinforcing the discipleship ethos, we have continued to develop the Intentional Place of Discipleship groups (IPODs) for those in ministry in a variety of activities across the Church to provide accountability and encouragement. These have regularly met once a month.

The safeguarding and protection of our children and other vulnerable persons is paramount and our Policy and Procedures for Safeguarding for Children and Young People and “at risk” Adults are up-to-date and will be reviewed again in June 2025. They include the most up-to-date guidance from the Baptist Union of Great Britian and are reflected in our ministry structures and practice in 2024/25.

In June 2024, Ed Green, Associate Minister, resigned and left his role and position as a Trustee of the charity.

On two Sundays per month, 1st and 3rd, as part of our monthly rhythm, we continued to gather at Hoole Primary School, a venue which is working well for us at present. On the 2nd Sunday we run Messy Church in the morning and, later in the day, an Encounter Evening, both in our own building, Hoole Lighthouse Centre. Three of our Missional Communities also gather on this Sunday as well as a small group focused on Contemplative Prayer. On the 4th Sunday we have no central gathering; instead, all seven of our Missional Communities gather in various locations around the city of Chester.

Our Youth and Children’s work continued throughout the year as we continue to invest in this area of ministry with staff and volunteer involvement. Through eight different groups we connected with over 150 children aged between 0 and 18 years each week. Within these groups we are building stronger links to whole families, supporting them during this difficult time due to the cost-of-living crisis. Links with local schools, both primary and secondary, have developed as we have been involved in some aspects of ministry in these schools through various members of our staff team, some of whom serve as governors in schools.

5

HOOLE BAPTIST CHURCH

TRUSTEES REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2025

Mission partners

Local

We work in partnership across Chester to support other Christian ministries too and a number of our members serve as volunteers in these projects. We identify the following as local Partners in Mission: Chester Schools’ Christian Work, Crossway FC, Link Up, The Light College and Collective and West Cheshire Foodbank.

National

We have supported the following projects and people as our national Partners in Mission: Who Let The Dads Out?, Russ and Lesley Howell, Baptist Union of Great Britain, North Western Baptist Association (NWBA), Fresh Streams, Evangelical Alliance and New Wine.

Global

Our mission includes a global vision and we support a number of families and individuals working overseas. One of the principles for our financial support of our overseas partners is that they need to be fully released to focus on the mission work they do and not require another job to earn money.

We recognise this by seeking to give approximately ten per cent of our income for overseas work.

We identify the following people as our global Partners in Mission: Alan and Lorna Sears, the Waugh Family, Gavin and Heather Falconer. We also support 3 organisations Open Doors UK, Operation Promise and Kakina Freedom Ministry.

We continue to encourage and support Church members who are considering short or longer term trips to work overseas.

Future Plans

Some opportunities for development and growth continue:

6

HOOLE BAPTIST CHURCH TRUSTEES REPORT (Continued) FOR THE YEAR EPIDED 31ST MARCH 2025 We remain extremely thankful to all the members of our congregation who are actlvely Involved in the Itfe and minlstry of our church. They continue to generously gNe their time and prDvlde financial support for all WÈ dD. We praise and thank God for HIS falthfulness and goodness expressed to us over these past 12 month5. anclal Revlew In 2024125 we recorded è surplus of income over expenditu￿ of £40,838 (2023124: surplus of £9,188). Totsl reserve5 at 31st March 2025 were £287,291 of which £12,298 were restricted fvnds , £175,070 were deslgnated funds and £99,923 were unrestricted funds (Df whlch £85,875 are represented by tangible fixed assets and £14,048 by unrestricted net current assets). After making èppropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to contlnue in operational existence for the foreseeable future. For this reason. they contlnue to adopt the going con￿rn basis in preparing the financial ststements. Futher detslls regardlng the adoptlon of the golng concem basls can be found in the accounting poli¢ies. The Charlties Act 2011 requlre5 the tru5tee5 to prepare flnancial staternents for each ff nandal year whlch presents a true nd falr vlew of the state of affairs of the Charity and of the surplus of the Charity for that perlod. In preparlng those financial statements the trustee5 are requlred to: l) Select suitable accountlng pollcles and apply them conslstently li) Make Judgements and e5tlmates that are reasonable and prudent iii) Prepare flnanclal statements on the golng concern basls unless It Is Inapproprlate to presume that the trust will contlnue Sn exlstence. The trustees are responslble lor keeplng proper accounting records, which disclose with ￿aSonable accuracy at any tlme the financlal posltlon of the Charity. They are also responsible for safeguardlng the assets Df the Charity and hence for takinq reasonable steps for the preventjon and detect5on of ftaud and other irregularltie$. Approved by the Trustees on: Signed on thelr behalf by Trustee: Printed Name: iAsfod

HOOLE BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes
INCOME FROM:
Donations & Legacies
3a
Charitable Activities
3b
Activities for Generating Funds
3c
Investment Income
3d
Other Incoming Resources
3e
TOTAL INCOME
EXPENDITURE ON:
Costs of Charitable Activities
4a
Governance Costs
4b
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers Between Funds
5,6
NET MOVEMENT IN FUNDS
Reconciliation of Funds:
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024/25
2023/24
£
£
£
£
£
189,510
42,490
39,529
271,529
223,952
49,517
4,070
39,743
93,330
99,475
4,930
340
-
5,270
3,015
8
2,158
-
2,166
1,776
359
-
-
359
1,109
244,324
49,058
79,272
372,654
329,327
199,600
51,093
75,734
326,427
317,131
3,011
2,378
-
5,389
3,008
202,611
53,471
75,734
331,816
320,139
41,713
(4,413)
3,538
40,838
9,188
(30,445)
30,225
220
-
-
11,268
25,812
3,758
40,838
9,188
88,655
149,258
8,540
246,453
237,265
99,923
175,070
12,298
287,291
246,453

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 10 to 23 form part of these financial statements.

8

HOOLE BAvnsf CHURCH BALANCE SHEET AS AT 31sr MARCH 2025 Unrestricted Funds De5ignèted Funds Restrlcted Funds Total Total 31-Maf-25 31-M3￿24 Note Fixed Assets Tanglble Assets 84,000 1.875 85,875 84,000 Current Assets Cash at Bank and In Hand Debtors & Prepayments Total Current Assets 15,648 2,414 18.062 173.195 12,298 201, 141 161,858 2,678 164.536 173,195 L2,298 203 $55 Credltors: due wlthin one year io 2,139 2.139 2,083 NET CURRENT ASSErs 15.923 173,195 12,298 201,416 162,453 TOTAL ASSEfs less current Ilablllties 15,923 173.19S 12,298 201,416 162,453 Long Term Llabilities li NEf Assrrs 99.923 175,070 12,298 287,291 246,453 Fund$ of the Charfty General Funds Designated Funds Restrlcted Funds 99,923 99,923 175,070 12,298 88,655 149,258 8,540 175,070 12,298 175 070 12,298 287 291 246,453 Approved by the Trustees on: r7/412 Signed on thelr behalf by Trustee: Prfnted Name.. fvf4DL& QLP 41

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. There may be minor discrepancies as pence are not being shown.

The charity has opted to prepare its accounts using natural categories.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Material prior period errors and changes to previous accounts

No material prior period errors have been identified in this accounting period and there have been no changes to previous accounts. Some items of expenditure have been reclassified to provide greater clarity. The overall figures have not changed.

Preparation of accounts on a going concern basis

Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.

Offsetting

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.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

INCOME

Income is included in the Statement of Financial Activities (SOFA) when:

Interest receivable

Interest on funds held on deposit is included when receipt is probable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

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

Donated Goods

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.

Government Grants

The charity has not received government grants in the reporting period.

10

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES (Continued)

INCOME

Tax Reclaims on Donations and Gifts

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.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

EXPENDITURE

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Liability Recognition

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.

Governance Costs

Governance costs are those support costs which relate to public accountability of the charity and its compliance with regulation and good practice.

Redundancy cost

The charity made no redundancy payments during the reporting period.

Taxation

The charity is exempt from tax on its charitable activities.

Pensions

The charity operates a government backed defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year, and contributions to a private pension scheme on behalf of one employee that opted out of the government scheme.

Deferred income

No material item of deferred income has been included in the accounts.

Debtors

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.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Tangible Fixed Assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. They are capitalised if they can be used for more than one year and cost over £1,500. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Sound Equipment 25% Computers and Equipment 33% Motor Vehicles 25% Freehold Property No depreciation is charged to freehold property as the property is maintained to such a

11

standard that the estimated residual value is not less than cost.

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

2. TANGIBLE FIXED ASSETS

Cost
01-Apr-24
Additions
Cost at
31-Mar-25
Depreciation
01-Apr-24
Charge
Depreciation at
31-Mar-25
Net Book Value
31-Mar-25
Net Book Value
31-Mar-24		 General
Designated
General
General
Total
Land &
Computer
Computer/Sound
Sound
Motor
Buildings
Equipment
Equipment
Equipment
Vehicles
£
£
£
£
£
84,000
18,237
11,171
192
-
113,600
-
-
-
-
2,500
-
84,000
18,237
11,171
192
2,500
113,600
-
18,237
11,171
192
-
29,600
-
-
-
-
625
625
-
18,237
11,171
192
625
30,225
84,000
-
-
-
1,875
85,875
84,000
-
-
-
-
84,000

Church Premises are held at deemed cost of £84,000 which is the historical cost of the property.

The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025: None 31st March 2024: None

Church Premises

The church premises are held at deemed cost value because the Trustees are of the opinion that revaluation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the accounts. The 2024/25 insurance value of premises is £1,345,067.

12

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

3. INCOME

a) Donations & Legacies
Gifts & Donations
Gift Aid Tax Refund
Grants Received
Donated Goods
b) Charitable Activities
Activities & Events
Salaries Contribution
Specific Purposes
c) Activities for Generating Funds
Rental Income
d) Investment Income
Interest Received
e) Other Incoming Resources
Sundry Income		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024/25
2023/24
£
£
£
£
£
146,880
670
32,585
180,135
156,970
31,721
345
744
32,810
31,529
8,409
41,475
6,200
56,084
35,453
2,500
-
-
2,500
-
189,510
42,490
39,529
271,529
223,952
34,597
1,819
-
36,416
2,723
11,910
1,385
34,597
47,892
64,728
3,010
866
5,146
9,022
32,024
49,517
4,070
39,743
93,330
99,475
4,930
340
-
5,270
3,015
4,930
340
-
5,270
3,015
8
2,158
-
2,166
1,776
8
2,158
-
2,166
1,776
359
-
-
359
1,109
359
-
-
359
1,109

13

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

4. EXPENDITURE

Note
a) Costs of Charitable Activities
Activities & Events
Annual Maintenance & Servicing
Building Repairs & Maintenance
Children's Work
Community Grants Payable
4a.i)
Computer Licences & Support
Depreciation Expense
Discipleship Expenses
Gifts & Donations
Licences & Subscriptions
Manse Rental Agreement
Ministry Expenses
Mission Grants Payable
4a.i)
Mission Partnership
Office Costs
Office Equipment Expensed
PA Systems
Payroll Fees
Photocopier Costs
Prayer & Worship
Premises Hire
Refreshment Expenses
Safeguarding Costs
Salaries & Wages
12
Specific Purposes
Students
Sunday Gathering
Sundry Expenses
Telephone Costs
Training Costs
Travel & Subsistence
Utility Costs
Youth Work
b) Governance Costs
Insurance Costs
Independent Examiner's Fee
Legal & Professional Fees		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024/25
2023/24
£
£
£
£
£
77
1,659
-
1,736
2,068
450
-
140
590
1,925
1,547
2,250
-
3,797
6,828
145
-
-
145
937
-
-
19,219
19,219
10,547
5,332
1,121
-
6,453
5,088
625
-
-
625
179
672
-
-
672
1,212
1,653
1,000
-
2,653
1,345
2,550
-
-
2,550
2,181
8,544
-
-
8,544
8,544
2,500
-
-
2,500
2,500
13,795
901
-
14,696
19,781
1,760
-
-
1,760
1,740
113
-
-
113
223
7
-
-
7
554
-
-
-
-
262
1,171
120
-
1,291
1,165
807
-
-
807
405
913
-
-
913
172
910
-
405
1,315
3,545
834
-
-
834
703
-
-
-
-
390
138,732
41,356
42,495
222,583
199,943
5,124
2,089
7,780
14,993
30,881
25
-
-
25
60
1,344
283
-
1,627
1,306
127
314
4,372
4,813
1,577
912
-
21
933
1,685
1,113
-
-
1,113
1,027
231
-
1,104
1,335
1,527
6,909
-
-
6,909
4,325
678
-
198
876
2,506
199,600
51,093
75,734
326,427
317,131
1,781
-
-
1,781
1,778
1,230
-
-
1,230
1,230
-
2,378
-
2,378
-
3,011
2,378
-
5,389
3,008

14

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

4a.i) GRANTMAKING

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

Community Grants
CC Hub and Van costs
Mission Grants
OMF International (A&L Sears)
Frontiers (B&L Waugh)
Encourage Ministries (Uganda)
Russ and Lesley Howell
BMS World Mission
Open Doors
The Light Project Trust
Chester Schools Christian Work Trust
Operation Promises (through A Glover)
BMS Home Mission
Reach Beyond (through G & H Falconer)
A Briggs (WEC Mission)
A Glover (B&P Rognlien)
Beatrice Duffet (through A Glover)
A Wright (Hungary)
Kakina Freedom Ministries (through S & K Knott)
S & K Knott (Uganda Mission Trip)
Total		 Grants to
Grants to
2024/25
2023/24
institutions
individuals
£
£
£
£
19,219
-
19,219
10,547
1,980
-
1,980
3,000
4,200
-
4,200
4,200
450
-
450
-
-
2,280
2,280
2,280
-
-
-
500
1,000
-
1,000
1,000
800
-
800
1,080
-
1,080
1,080
1,080
500
-
500
1,000
-
-
-
500
306
-
306
-
300
-
300
-
300
-
300
-
-
400
400
1,200
-
100
100
-
-
1,000
1,000
2,941
-
-
-
1,000
29,055
4,860
33,915
30,328

5. DESIGNATED FUNDS

CURRENT FINANCIAL YEAR

Building Fund
Computer Fund
D'Biz Fund
Hope Community Church - Stipend
Mission Fund
Mission (short term) Fund
Mission (long term) Fund
Messy Church
Missional Communities Fund
MiT Placement Fund
Release Fund
Resource Centre Fund
Big Weekend Fund (previously Reimagine Fund)
Sozo Fund
Trackers and Colts Fund
Who Let The Dads Out		 Balance
Balance
01-Apr-24
Income
Expenditure
Transfers
31-Mar-25
£
£
£
£
£
1,229
-
(1,000)
20,842
21,071
671
-
(1,121)
600
150
12
1,373
(1,278)
-
107
-
41,815
(41,476)
-
339
5
-
-
-
5
1,129
-
(850)
1,521
1,800
6,500
-
(1,851)
300
4,949
26
-
-
-
26
1
-
-
-
1
545
1,385
-
(1,930)
-
58
775
(1,116)
2,394
2,111
135,164
2,398
(3,826)
6,699
140,435
2,273
866
(572)
(201)
2,366
355
-
-
-
355
622
-
-
-
622
668
446
(381)
-
733
149,258
49,058
(53,471)
30,225
175,070

15

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

5. DESIGNATED FUNDS (Continued)

The 2024/25 transfers between funds represent:

Building Fund
Computer Fund
Mission (short term) Fund
Mission (long term) Fund
MiT Placement Fund
Release Fund
Resource Centre Fund
Big Weekend Fund		 £
20,842
For any unbudgeted maintenance costs to Hoole Lighthouse Centre or
the adjoining offices.
600
For any unbudgeted computer equipment purchased due to damages or
essential upgrades. Includes emergency server replacement.
1,521
Funds set aside for short term mission
300
funds set aside for long term mission
(1,930)
for Katharine McPhail’s stipend until end of June. NWBA agreed that the
remaining 6 months could be put towards Abigail Lycett’s salary following
her change of role
2,394
to provide funds for the development of the Life Support Team
6,699
(201)
Surplus held transferred back to general funds
30,225
to prepare for the building purchase and any immediate maintenance
tasks required to that building.

PREVIOUS FINANCIAL YEAR

Building Fund
Computer Fund
D'Biz Fund
Mission Fund
Mission (short term) Fund
Mission (long term) Fund
Messy Church
Missional Communities Fund
MiT Placement Fund
Release Fund
Resource Centre Fund
Reimagine Fund
Sozo Fund
Trackers and Colts Fund
Who Let The Dads Out		 Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
83
-
(5,854)
7,000
1,229
545
-
(1,074)
1,200
671
119
745
(852)
-
12
5
-
-
-
5
1,129
-
-
-
1,129
7,500
-
(1,000)
-
6,500
26
-
-
-
26
1
-
-
-
1
545
5,000
-
(5,000)
545
290
-
(432)
200
58
129,903
27,240
(17,379)
(4,600)
135,164
2,273
-
-
-
2,273
355
-
-
-
355
546
820
(744)
-
622
559
581
(472)
-
668
143,879
34,386
(27,807)
(1,200)
149,258

The 2023/24 transfers between funds represent:

£ Building Fund 7,000 For any unbudgeted maintenance costs to Hoole Lighthouse Centre or the adjoining offices. Computer Fund 1,200 For any unbudgeted computer equipment purchased due to damages or essential upgrades. Includes emergency server replacement. MiT Placement Fund (5,000) Training stipend for Minister in Training Release Fund 200 For pastoral help given to a person in need Resource Centre Fund 1,200 For the future purchase of a new building Resource Centre Fund (5,800) For the new boiler and repairs to roof (1,200)

16

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

5. DESIGNATED FUNDS (continued)

Designated Fund purposes:

Building Fund is money set aside to build up a reserve for building maintenance costs.

Computer Fund is money set aside to build up a reserve for replacing computer equipment.

D’Biz Fund is income and expenditure for D’Biz youth club including activities under Trackers and relates to transactions for that project’s community bank account

Mission Fund is money set aside to help people get involved in mission.

Mission ST fund money set aside to help people involved in short term mission including local missions organisations.

Mission LT fund money set aside to help people involved in long term mission.

Messy Church Fund is a fund set aside for the Messy Church meetings.

Missional Communities Fund was set up on 02.06.17 to receive a grant from the Baptist Insurance for missional communities. The fund is no longer in use. Closed March 2025.

Minister in Training Placement fund was set up March 2023 to receive grant from North Western Baptist Association for the stipend for Katharine McPhail who is training with us until Summer 2024. This fund is no longer in use. Closed 2025.

Release Fund is money set aside to give as gifts e.g. to enable someone to attend an event or to help in difficult times.

Resource Centre Fund (formerly known as Mortgage Fund) is money set aside for developing a new resource centre following repayment of our mortgage loan in December 2015. This fund also includes restricted donations from members given specifically for the prospective new purchase of a building in Chester.

The Reimagine/I61 Fund is money set aside for expenditure related to new logo/sign changes etc . Renamed Big Weekend Fund March 2025.

Sozo Fund is for donations given relating to HBC Sozo Ministry

Trackers and Colts Fund is income and expenditure for the Trackers primary age club and Crossway Colts junior football club.

Who Let The Dads Out is income and expenditure for the Who Let the Dads Out dads and toddlers group.

The Designated funds are represented by the Charity's cash reserves and fixed assets and are to be expended as detailed above.

17

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

6. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

CWaC (Youth)
Crossroads
Healing Rooms Fund
Hope Community Church Stipend
Messy Church
Renew
Youth Alpha Fund		 Balance
Balance
01-Apr-24
Income
Expenditure
Transfers
31-Mar-25
£
£
£
£
£
1,041
-
-
-
1,041
284
19,219
(19,891)
-
(388)
307
-
-
-
307
6,598
55,165
(51,549)
-
10,214
206
-
-
-
206
276
-
-
-
276
(172)
7,716
(7,122)
220
642
8,540
82,100
(78,562)
220
12,298

The 2024/25 transfers between funds represent:

£

Youth Alpha Fund 220 From general funds for HBC Leaders costs 220

The Trustees confirm that all transfers out of restricted funds have been lawfully released and agreed with the donors, where necesaary.

PREVIOUS FINANCIAL YEAR

CWaC (Youth)
Crossroads
Healing Rooms Fund
Hope Community Church
Messy Church
Renew
Shout Fund
Streetworx
Youth Alpha Fund		 Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
-
-
(553)
1,594
1,041
-
10,831
(10,547)
-
284
277
30
-
-
307
-
29,899
(2,468)
(20,833)
6,598
206
-
-
-
206
276
-
-
-
276
101
132
-
(233)
-
1,941
-
-
(1,941)
-
348
3,063
(4,123)
540
(172)
3,149
43,955
(17,691)
(20,873)
8,540

The 2023/24 transfers between funds represent:

CWAC (Youth)
CWAC (Youth)
Hope Community Church
Shout
Streetworx
Youth Alpha Fund
Youth Alpha Fund		 £
1,941
(347)
(20,833)
(233)
(1,941)
347
193
(20,873)

Transfer funds from closed Streetworx Fund to CWAC (Youth) fund From CWAC (Youth) to Youth Alpha for Youth Leader costs Transfer to General Funds for N Stanton Salary costs.

Transfer to General Funds as no longer in use

Transfer funds from closed Streetworx Fund to CWAC (Youth) fund From CWAC (Youth) to Youth Alpha for Youth Leader costs From general funds for HBC Leaders costs

18

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

6. RESTRICTED FUNDS (continued)

Restricted Fund Purposes:

CWaC (Youth Work) fund is money given by local councillors and other organisations for our youth work. Funds from the closed Streetworx account have been transferred into this fund.

Crossroads fund relates to the support of a new project launched in April 2020 to supply emergency food parcels and affordable food through our greenway grocer project. Crossroads Community Hub was registered as a CIC in 2022 and now has a separate bank account. This restricted fund is used for the running of the Peugeot Boxer Van (regsn. no. HN61 TVL)

Healing Rooms Fund set up on 1.4.17 which relates to any funding used directly for Healing Rooms Ministry.

Hope CC Stipend fund opened April 2024 to track income and expenditure for Neal Stanton’s stipend.

Messy Church Fund is a fund set aside for the Messy Church meetings.

Renew fund launched in April 2020 relates to income and expenditure for a new initiative as a weekly wellbeing space open to the local community.

Shout Fund is money given by another church charity for a joint youth venture. The fund was closed in 2023 and is no longer in use. Closed March 2025.

Streetworx Fund relates to income and expenditure for the Streetworx youth project which runs panna cage football sessions in conjunction with the local police. This fund hasn’t seen any financial change since 2018 and has subsequently closed their bank account. In September 2023 the funds were transferred to HBC and placed in the CWAC youth fund. The fund is no longer in use. Closed March 2025.

Youth Alpha fund is to receive donations specifically to be used for youth events and residentials.

The Restricted funds are represented by the Charity's cash reserves and are to be expended as specified above.

19

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

7. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Designated Restricted Total Total
Funds Funds Funds 31-Mar-25 31-Mar-24
£ £ £ £ £
Fixed Assets 84,000 1,875 - 85,875 84,000
Net Current Assets 15,923 173,195 12,298 201,416 162,453
-
99,923 175,070 12,298 287,291 246,453
8. CASH AT BANK AND IN HAND
Cash at Bank & in Hand Unrestricted
Funds
£
15,648		 Designated
Funds
£
173,195		 Restricted
Funds
£
12,298		 Total
31-Mar-25
£
201,141		 Total
31-Mar-24
£
161,858
15,648 173,195 12,298 201,141 161,858
9. DEBTORS AND PREPAYMENTS
Gift Aid Tax Recoverable Unrestricted
Funds
£
2,414		 Designated
Funds
£
-		 Restricted
Funds
£
-		 Total
31-Mar-25
£
2,414		 Total
31-Mar-24
£
2,678
2,414 - - 2,414 2,678
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Independent Examiner's Fee Unrestricted
Funds
£
1,230		 Designated
Funds
£
-		 Restricted
Funds
£
-		 Total
31-Mar-25
£
1,230		 Total
31-Mar-24
£
1,170
Pension Contributions 909 - - 909 913
2,139 - - 2,139 2,083

11. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity held no long term liabilities during this or the previous financial year.

20

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

12. STAFF COSTS AND NUMBERS

Gross Wages & Salaries
Stipend
Employer's National Insurance Costs
Employer's Allowance
Employer Pension Contributions
Employer Pension Contributions (backdated)		 TOTAL
2024/25
£
203,600
3,030
15,033
(5,000)
5,920
-
222,583		 TOTAL
2023/24
£
184,847
530
13,111
(5,000)
5,885
570
199,943

Actual number of employees who were engaged in each of the following activities:

Charitable Activities
Support
Management
Employee numbers represent:
At 31st March 2025:
3 full time and 10 part time
At 31st March 2024:
3 full time and 10 part time		 TOTAL
2024/25
6
3
4
13
staff members
staff members		 TOTAL
2023/24
6
3
4
13

The church offers a government backed stakeholder pension scheme to those eligible employees who wish to contribute. From 1st April 2017 employer contributions are paid with the exception of one full time member of staff who opted out of the scheme. The church pays employer contributions into a private pension scheme on behalf of the one employee that opted out of the NEST scheme. The total employer pension contributions paid for 2024/25 was £5,920 (2023/24: £5,885 plus a backdated amount of £570 for a previous year underpayment).

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2023/24:None).

21

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

13. PAYMENTS TO TRUSTEES AND OTHER RELATED PARTIES

PAYMENTS TO RELATED PARTIES

The custodian trustee of the church is the North Western Baptist Association which is a registered charity (number: 247503). The church is a member of the Baptist Union of Great Britain (reg. charity no. 1125912) and serves as the administrative hub for Fresh Streams (reg. charity no. 280032).

No payments were made to the custodian trustees or any persons/organisations connected with them during this financial period. No material transaction took place between the charity and the custodian trustee or any person/organisation connected with them (2023/24: None).

Hoole Baptist Church received a gift of £16,000 (2023/24: £12,000) towards salary costs, and £3,000 (2023/24: £3,000) towards use of office space from Fresh Streams Network Ltd (registered charity number 280032). Hoole Baptist Church paid £700 to Fresh Streams for training courses for staff and volunteers. A gift of £980 was given to Fresh Streams via Hope Community Church. Trustee A Glover is also a Trustee of Fresh Streams Network Ltd.

Hoole Baptist Church received a gift of £6,090 (2023/24: £6,360) towards salary costs from Link Up West Cheshire (registered charity number 1158678). Hoole Baptist Church also gave a local mission gift of £660 and a gift towards youth work of £330 (2023/24: £660 local misison gift) to Link Up West Cheshire. Trustees A and S Glover are also Trustees of Link Up West Cheshire.

Hoole Baptist Church received a gift of £41,475 towards salary costs from Crossroads Community Hub CIC (registered company number 14114550). The Church also received a gift of a van from the Hub to enable it to distribute food and donations to people in need. The Van was transferred at its estimated current value of £2,500. Trustees A. Glover and R Ludgate are also Directors of Crossroads Community Hub CIC.

Hoole Baptist Church received a gift of £21,413 towards salary costs from Overflow Church (registered charity number 1088755). Hoole Baptist Church gave a gift of £500 to Overflow Church. Trustees S. Glover is also a Trustee of Overflow Church.

Hoole Baptist Church gave a local mission gift of £800 (2023/24: £1,080) to The Light Project (registered charity number 1084941). Trustee A Glover is also a Trustee of The Light Project.

Hoole Baptist Church gave a local mission gift of £1,080 (2023/24: £1,080) to Chester Schools Christian Work Trust (registered charity number 1041454). Trustee S Glover is also a Trustee of Chester Schools Christian Work Trust.

PAYMENTS TO TRUSTEES

During the financial year Trustee Mr A. Glover received £29,930 (2023/24: £27,971) in gross salary related payments for ministerial services supplied to the Charity in furthering the Charity's objects . Trustee Mr A Glover and Trustee Mrs S Glover also received £8,544 (2023/24: £8,544) for use of their home under an HMRC approved rental agreement in furtherance of the Charity's objects.

During the financial year Trustee Mr E. Green received £7,157 (2023/24: £26,754) in gross salary related payments in his capacity as Associate Leader in furthering the Charity's objects .

During the financial year, Trustee Mr. E. Green was gifted £4,000 from church members in July 24 after he had resigned as Associate Leader and Trustee.

During the financial year Trustee Miss A. Lycett received £17,971 in gross salary related payments in her capacity as Project Manager at Crossroads Community Hub in furthering the Charity's objects. Note that Miss A.Lycett only became a Trustee in July 2024, so only salary payments following her appointment as a Trustee are disclosed. The church also reimbursed Miss A. Lycett £2,500 towards ministry expenses she incurred.

The above payments are permitted as per clause 20 of the charity's governing document.

No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.

22

HOOLE BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

DONATIONS FROM TRUSTEES

Three Trustees donated an aggregate amount of £9,345 to the charity during the financial year (2023/24: Four Trustees donated an aggregate amount of £9,960). There were no conditions attached to these donations.

14. RISK ASSESSMENT

The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

23