TUEBROOK HOPE GROUP FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Charity Registration No. 1133489
TUEBROOK HOPE GROUP CONTENTS Page Trustees, Annual Report Independent Examiner's Report ststement of Financial Activities Balance Sheet Notes to the Financial Statements
TUEBROOK HOPE GROUP TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 315T DECEMBER 2025 The Trustees are pleased to present their annual report for the year ended 31 St December 2025. The financial statements have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (as amended for accounting periods commencing from 181 January 2019). OBJECTIVES AND ACTIVITIES Tuebrook Hope Group's (THG) Management Committee are committed to supporting the residents of the Tuebrook area in particular to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the condition of life for the residents. In considering the objectives and activities, the Trustees have considered Charity Commission guidance on Public Benefit requirements by runnin9 multiple outreach centres to provide support to pensioners and young families and money advice plus recreation classes. ACHIEVEMENTS AND PERFORMANCE In our 2024 Annual report we set out key objectives To increase advertising and networking to promote use of the Chapel. Work with social enterprises to provide more skilled based training. Promote Art, Craft Pensioners and Drama Groups by publicity. Seek funds for building improvements including a new kitchen. Financially to increase reserves and make sustsined reduction of loans which were used to pay for redevelopment of the chapel. During 2025 we persisted across a wider geographical area to promote activities The key objectives rnet were securing a National Lottery grant of £14,900 this enabled us to upgrade the Kitchen and reading room toilet, and repair brick work to the rear wall. With support from West Derby Wastelands we ensured DNA marking of the lead roof to comply with building insurance conditions. We also reviewed our fire risks compliance carrying out a replacement of extinguishers and staff training. As requested by Trustees we purchased a defibrillator. Our cornmunity coach trips to Llandudno, Fleetwood, Bakewell and Bury Market all brought us good publicity. At the end of the year, we secured funding for a significant IT upgrade with support from the Vola Project Liverpool City Region. We did not spend all the funds for gardening and community cleanup projects but are grateful for BH Bilton allowed us carry over funds. Financially we made significant progress reducing the unconditional loan whilst modestly increasing our end of year cash reserve.
TUEBROOK HOPE GROUP TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025 We are most grateful support from Llverpool City Council enabled us to replace and improve the quality of our seating. With reduced funds we did carry out extensive Christmas Hamper Schemes thanks to ward Councillors and Feeding Liverpool. FINANCIAL REVIEW Total income in the year was £82,568 (2024.. £56.865) of which £41,191 (2024: £24.991). related to funding for projects upon which restrictions are placed. Total expenditure in the year was £66,483 (2024: £71.130), leaving a surplus in the year of £16,085 (2024: deficit £14,265). At 31st December 2025 the charity's reserves stood at £50,476 (2024.. £34,391) of which £39,815 (2024: £21.871) represented restricted funds. Risk Management The main risks, to which the charity is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks. Reserves Policy It is the policy of the charity to maintain unrestricted fvnds, which are free reserves at a level to cover redundancy provision and three months, running costs should no further funding be received. Free reserves are unrestricted funds less tangible fixed assets funded from there. As at the end of the financial year, unrestricted reserves totalled £10.661 of which £20,006 is represented by fixed assets, leaving deficit reserves of £9,345. The charity requires £6.403 for redundancy provision and £10,809 for three months. running costs. (total £17,212) The Trustees are aware of the deficit for the free reserves and are committed to building the charity's free reserves to the required level. The Trustees plan to: Generating additional income through venue hire and charitable activities Actively seeking further donations Securing additional funding for building updates, which are expected to increase future income from venue hire In addition, the Trustees closely monitor the charity's cash flow on a regular basis, ensuring that no loan repayments are made unless the tharity is in a financial position to do so without compromising operational stability. It is further noted that, in accordance with an agreement with the Trustees, the outstanding loan will be written off in the event of the Lender's death. The Trustees have also developed a contingency plan to manage a range of outcomes, ensuring the charity remains resilient and able to respond effectively to unforeseen challenges. PLANS FOR THE FUTURE To sustain high level advertising and networking to promote use of the Centre. Work with social enterprises and seek funding opportunities to provide more skilled based training. Seek funds for building improvements forthe north facing perimeter and to support older peoples activities including the community coach trips.
TUEBROOK HOPE GROUP TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2025 Financially manage reserves and cash flow whilst reducing the loans which were used to pay for redevelopment of the chapel. STRUCTURE, GOVERNANCE AND MANAGEMENT Tuebrook Hope Group is a registered charity, number 1133489 fomied in 8th January 2010. The Governing Document is a constitution adopted on 8th December 2009 and amended on 9th September 2012. Tuebrook Hope Group is managed and governed by a Management Committee, consisting of Trustees and several advisors. It is responsible for the day to day running of the charity. Management Committee meetings are held bi-monthly, and agenda items include finance, health & safety, and staff reports. Recruitment and appointment of Truste•s The charity Trustees are known as members of the Management Committee under the requirements of the Constitution. Once a year at the Annual General Meeting our membership base of 120 is sent a postal ballot and are provided with an advanced copy of the report. Any member can be elected to the Management CommiiiEJ¥i Chairperson, Treasurer and Honorary Secretary, plus committee accepts any resignations of members. Four partner churches are also entitled to appoint a Trustee at their discretion. In addition. the Management Cornmittee may co-opt further members of the group provided that the number of co-opted members shall not exceed one-third of the total numberof members ofthe Management Committee.
TUEBROOK HOPE GROUP TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 315T DECEMBER 2025 REFERENCE AND ADMINISTRATIVE DETAILS Name Tuebrook Hope Group 1133489 Tuebrook Hope Centre Christ Church 4 Buckingham Road Tuebrook. Liverpool. L13 8AZ During the year members of the Board of Trustees were as follows.. L J Buckley T Doolan A James-wyllie A Hines Pastor C Ikerl Cllr W Lake (Chair) D Maher l Morrison C Pearson J Parry (Deputy Chair) J Richardson G Roberts K Russell A Tormey S Weaver Independent Examlner Mrs Ying Huang FCCA clo LCVS 151 Dale Street, Liverpool L2 2AH Natwest PLC 509 Prescot Road, Liverpool, L13 3BZ Charity Number Address & Office Trustses (Appointed 20th May 2026) (Resigned 6th May 2025) Banker5 Sbgned on behalf o rustees Date: Cllr W Lake- Tr
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TUEBROOK HOPE GROUP I report on the accounts of the charity for the year ended 315t December 2025 which are set out on pages 6 to 19. 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: examine the accounts under section 145 of the Charities Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to state whether particular matters have come to my attention. Res ective res onsibilities of trustees and examiner 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 pre- +cthA 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. In connection with my examination, no matter has come to my Inde endent examiner s attention.. statement (1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the Charities Act; to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. endent Basis of inde examiner's statement Name: Mrs Ying Huang Relevant professional qualification or body.. FCCA Address: c/0 LCVS 151 Dale Street. L2 2AH Dated:
TUEBROOK HOPE GROUP STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Totsl Funds 2024 Income and endowments from: Donations and legacies Charitable activities other Income 2a 2b 2c 7.317 34.024 36 7.317 75,215 36 1,450 55,015 400 41,191 Totsl Income 41.377 41,191 82,568 56,865 Expenditure on: Charitable activities 43.236 23,247 66,483 71,130 Total •xpenditure 43,236 23,247 66,483 71.130 Net (expendlture)lincome, net movement in funds 17.944 16,085 (14,265) 11,859) Total funds brought fOard Total funds carried forward 9.11 10,11 12,520 21,871 34,391 48.656 10,661 39,815 50,476 34,391 The notes on pages 8 to 19 form part of these accounts. All the above amounts relate to continuing activities of the charity.
TUEBROOK HOPE GROUP BALANCE SHEET AS AT 31ST DECEMBER 2025 Notes 31st Decomber 2025 31Bt December 2024 Fixed assets Tangible fixed assets Right of use assets 48,233 51.223 1,371 48.233 52,594 Current assets Debtors Cash at bank and in hand 71 20,828 138 8,642 20,899 8,780 Current Ilabllities Creditors: amounts falling due within one year Net current (Ilabillties)lassets Total assets less current liab115ties (25.704) (18.656) 2.243 (16,924) 50,476 35,670 Creditors: amounts falling due after more than one year (1,279) 34,391 Net assets 50,476 Funds: Unrestricted funds Restricted funds 9,10 9, 11 10,661 39.815 12,520 21.871 50,476 34,391 Approved by Trustees on .... Lake - Truste Dat D Maher- Trustee Date
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 1. Accounting Policies Basls of accounting 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 from 1st January 2019 and Charities Act 2011. The Charity is a Public Benefit entity as defined by FRS102. The 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 are prepared in sterling. which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. The charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity can build up adequate reserves to continue in operational existence for the foreseeable future. Thus, the Trustees continue to adoptthe going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charity's free reserves available for the Trustees to apply in accordance with the charity's objectives. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognitlon All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received. and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations, and which are recognis8d in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Fixed Assets Capital expenditure of £200 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful lrfe as below.. Fixtures & Fittings Computer Equipment Leasehold Improvements 15 /0 per annum straight line basis 20 % per annum straight line basis 20 /0 per annum straight line basis
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required. and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the ststement of Financial Activities. Support and govemance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity. Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks. other short- term liquid investments with original maturities of three rD.nnths or less, and bank overdrafts. Flnancial Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial slatemenls, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic flnancial Ilabllities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Derecognition of financial liabilitles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. Critical accounting estlmates and Judgements In the application of the charity's aGcounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underfying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions. as specffied by the donor. Cost of charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from Iigrini io ¢xemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT. 2. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Totsl Funds 2025 Total Funds 2024 a. Donations and legacies: Donations General grants 1.450 1,797 5,520 1,797 5,520 7,317 7,317 1,450 Income from donations and legacies for year end 2024 related wholly to unrestricted funds. io-
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Total Total Funds Funds 2025 2024 Unrestrlcted Restricted Funds Funds 2025 2025 b. Charltable activities: Asda Foundation BHP Billiton Fund Citizen Advice Household Support Fund Community Foundations for Lancashire & Merseyside Liverpool City Council- Community Resource Grant Liverpool City Council- Local Neighbourhood Fund Liverpoo! City Council Neighbourhood aiid Ycusing Directorate Liverpool City Council- Winter Fuel Grant Mayoral Neighbourhood Fund National Lottery Community Fund Pensioners, and coach trips Rental income Tesco Stronger Starts UKSPF Digital Connectivity Grant Venue Hire West Derby Wastelands 375 1.750 4,322 375 1,750 4.322 1,500 1,758 1.925 3,000 8.073 8,073 5,836 3,197 1,000 5.800 14,190 14,190 16,582 8,185 16,582 8,185 15,786 7,247 1,125 9,149 9,149 9,257 2,332 6,991 850 9,257 2.332 34,024 41,191 75.215 55,015 Income from charitable activities for year end 2024 comprised £30,024 for unrestricted funds and £24,991 related to restricted funds. Unrestricted Restrfcted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 c. Other Income: Compensation Gain on Lease Derecognition 400 36 36 36 36 400 Income from other income for year end 2024 related wholly to unrestricted funds.
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 3. Expendlture on charitable actlvitles Direct Support & Charitable Governance Expenditure Costs Total 2025 Total 2024 To provide facilities for the advance of education. recreation and leisure time 43,791 22,692 66,483 71,130 a. Analysed as follows: 2025 2024 Direct charitable expenditure.. Staff salary costs Food hampers Refreshments Activities Building running costs Insurance Travel Coach trips Fareshare 12,800 9,726 502 1,196 9,418 562 12.800 7,300 308 3,952 16,844 540 40 6,290 2,022 7,510 2,077 43,791 50.096 Support & govemance costs.. Office costs TV Licence Sundry Payroll fee Accountancy Interest Right of Use asset Right of use depreciation Depreciation 1,068 1,190 45 257 90 1,006 10 134 18,302 94 135 1,066 20.329 22,692 21,034 Total expendlture on charltable activities 66,483 71.130 £23.247 (2024: £46,247) of the above expenditure is restricted expenditure 2024 2025 b. Staff Costs Gross wages and salaries 12,800 12,800 12-
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 c. Particulars of employees: Average number of employees during the year, calculated on the basis of full-time equivalents. was as follows: 2025 2024 Charitable activities The Trustees are not remunerated for their services and are not included in the number of employees. 4. Tangible fixed assets Flxtures & Fittings Computer Leasehold Equipment Improvements 1,060 95,571 399 16.222 Total Cost Balan at 1st January 2025 Additions 8,126 718 104,757 17,339 Balance at 31*t December 2025 8,844 1,459 111,793 122,096 Depreciation Balance at 1st January 2025 Charge for the year 6,433 450 1.060 60 46.041 19,819 53,534 20,329 Balance at 31$1 December 2025 6,883 1.120 73,863 Net book value at 31st December 2025 1,961 339 45.933 48,233 Net book value at 31st December 2024 49,530 51,223 1,693 13
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 5. Rlght of use assets Lease Total Cost: Balance at 1st January 2025 Additions in the year Disposals in the year Balance at 318t December 2025 2.037 2.037 (2,037) (2,037) Depreclation: Balance at 1$t January 2025 Charge for the year Disposals in the year Balance at 31Bt December 2025 666 666 (666) (666) 666 666 Net Book Value at 31st December 2025 Net Book Value at 3151 December 2024 1,371 1,371 The charity has a signed lease for Christ Church Tuebrook L13 8AZ dated 16th March 2016 for 20 years. this was extended on 2nd August 2023 for a further 10 years to 15th March 2048. During YE 2025 the church agreed to waive all future lease rentals payable under the property lease. The lease liability and right of use asset were derecognised accordingly. 6. Debtors 2025 2024 Debtors Prepayments 71 138 71 138 7. Creditors: amounts fallln9 due withln one year 2025 2024 Accruals Tax and social security Other Creditors 1.066 1,005 1,280 23,419 17,590 18,656 25,704 Included within other creditors are the ft)Ilowing interest-free loans.. A personal loan from Mr S. Radford amounting to £2.060 which is fully paid in 2025 14-
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 A personal loan from Mr S. Radford of £21.230 provided for the kitchen refurbishment. repayment of the loans are conditional upon the charity having sufficient reseNes available 8. Creditors: amounts falllng due after more than one year 2025 2024 other Creditors 1,279 other creditors include a lease for part of the property Christ Church, Tuebrook L13 8AZ dated 16th March 2016 for 20 years adjusted as per IFRS 16 with discount rate of 0.950/0 (2023-0.95Q/o On 2nd August 2023 a lease extension for Christ Church for a further 10 years was signed, revised end date of lease will be 15th March 2046. During YE 2025 the church agreed to waive all future lease rentals payable under the property lease. The lease liability and right of use asset were derecognised accordingly. 9. Analysis of net assets between funds 2025 Net current assets Fixed assets Total Unrestrlcted Funds General Fund 20,006 (9.345) 10.661 Restricted Funds BHP Billiton Fund Bernard Sunley Foundation Citizen Advice Household Support Fund Duchy of Lancaster Benevolent Fund Hemby Charitable Trust Liverpool City Council - Community Resource Grant Mayoral Neighbourhood Fund National Lottery Awards for All National Lottery Community Fund Onward Homes Community Fund Skelton Charity Torus Foundation Community Investment Fund UKSPF Digital Connectivity Grant West Derby Wastelands 664 664 1.732 1.775 1,732 1.775 1.386 291 1.386 291 1,257 3.395 3,453 12,469 1,257 3,395 3,453 12,469 349 349 349 349 1,162 1,162 9.149 9,149 2,384 2,384 28,227 11.588 39,815 Totals 48,233 2,243 50.476 15
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 2024 Fixed assets and Right of Net current Use assets Creditors more than One year Total Unrestricted Funds General Fund 30,723 (16,924) (1,279) 12,520 Restricted Funds Bernard Sunley Foundation Duchy of Lancaster Benevolent Fund Hemby Charitable Trust Liverpool City Council - Community Resource Grant Mayoral Neighbourhood Fund National Lottery Awards for All Onward Homes Community Fund Skelton Charity Torus Foundation Community Investment Fund West Derby Wastelands 2,732 2,186 441 2,732 2,186 441 1.977 5.355 5,446 549 1,977 5,355 5,446 549 549 549 1.762 874 1.762 874 21,871 21.871 Totals 52.594 (16,924) (1,279) 34,391 10.Unrestricted Funds Movements in the Year Income Expenditure Reserves at Beginnlng of year Reserves at End of year 2025 General Fund 12,520 41,377 (43,236) 10,661 Movements In the Year Income Expendlture Reserves at Beglnning of year Reserves at End of year 2024 General Fund 5,529 31,874 (24,883) 12,520 General Fund is used to finance the charity's general activities and core costs as outlined in the Trustees, Report. 16-
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 11. Restricted Funds Movements in the Year Income Expenditure Reserves at Beginning of year Reserves at End of year 2025 Asda Foundation BHP Billiton Fund Bernard Sunley Foundation Citizen Advice Household Support Fund Duchy of Lancaster Benevolent Fund Hemby Charitable Trust Liverpool City Council- Community Resource Grant Liverpool City Council- Local Neighbourhood Fund Liverpool City Council- Winter Fuel Grant Mayoral Neighbourhood Fund National Lottery Awards for All National Lottery Community Fund Onward Homes Community Fund Skelton Charity Torus Foundation Community Investment Fund UKSPF Digital Connectivity Grant West Derby Wastelands 375 1,750 (375) (1,086) (1,000) (2.547) 664 1.732 1,775 2.732 4,322 2,186 441 (800) (150) (720) 1,386 291 1,257 1.977 8,073 (8,073) 1,000 (1.000) (1,960) (1 .993) {1,721) 5,355 5.446 3,395 3.453 12,469 14,190 549 (200) (200) (600) 349 549 349 1,162 1,762 9,149 2,332 9,149 2,384 874 (822) 21,871 41,191 (23,247) 39.815 17
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Movements in the Year Income Expenditure Reserves at Beglnning of year Reserves at End of year 2024 Albert Hunt Trust BHP Billiton Fund Benefact Trust Bernard Sunley Foundation Citizen Advice Household Support Fund Community Foundations for Lancashire & Merseyside Duchy of Lancaster Benevolent Fund Hemby Charitable Trust Liverpool City Council - Community Resource Grant Liverpool City Council- Local Neighbourhood Fund Liverpool City Council Neighbourhood and Housing Directorate Mayoral Neighbourhood Fund National Lottery Awards for All Onward Homes Community Fund Skelton Charity Tesco Stronger Starts Torus Foundation Community Investment Fund West Derby Wastelands 400 (400) (1,500) (1,319) (1,000) (10,768) 1,500 1,319 3,732 9.010 2.732 1,758 1.925 (1,925) 2,986 591 (800) (150) (6.303) 2,186 441 3,000 1,977 5.280 5,836 (5.836) 3,197 (3,197) 7,315 7.440 749 5,800 (7,760) (1,994) (200) (200) (1,125) (600) (1.170) 5,355 5,446 549 749 549 1,125 2,362 1.194 1.762 874 850 43,127 24,991 {46,247) 21.871 These are monies given to the charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows: Asda Foundation- Contribution towards Equipment Albert Hunt Trust- Contribution towards salaries costs BHP Billiton Fund - Contribution towards community skips Barchesterfs Charltable Foundation - Contribution towards community trip Benefact Trust - Contribution towards building repairs. Bernard Sunley Foundation - Contribution towards church refurbishment. Citizen Advice Household Support Fund - Contribution towards food hampers Community Foundations for Lancashlre & Merseyside- Contribution towards Christmas good neighbour hamper scheme. 18
TUEBROOK HOPE GROUP NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Duchy of Lancaster Benevolent Fund - Contribution towards the church refurbishment. Hemby Charitable Trust - Contribution towards church refurbishment. Liverpool City Council - Communlty Resource Grant - Contribution towards salaries and core costs Liverpool Clty Council- Local Neighbourhood fund- Contribution towards Hampers & Fareshare Liverpool Clty Councll Neighbourhood and Houslng Directorate youth activities Liverpool City Council- Winter Fuel Grant- Contribution to heat and light costs Mayoral Neighbourhood Fund - Contribution towards church refurbishment and Fareshare. National Lottery Awards for All - Contribution towards church refurbishment. National Lottery Community Fund - Contribution towards community thrive project. Onward Homes Community Fund - Contribution towards church refurbishment. Skelton Charity- Contribution towards church refurbishment. Tesco Stronger Starts - contribution towards Newsham park chill out Torus Foundation Community Investment Fund- Contribution towards church refurbishment. UKSPF Digital Connectivlty Grant- Contribution towards IT Equipment West Derby Wastelands - Contribution towards church refurbishment. Contribution towards 12.Guarantees and Other Flnanclal Commltments There is a financial commitment under non-cancellable for the lease and has been included as per note 8. During YE 2025 the church agreed to waive all future lease rentals payable under the property lease. The lease liability and right of use asset were derecognised accordingly. 13. Related Parties There were no material related party transactions during the year which require disclosure (2024: None). 19