## **Trustees’ Annual Report for the period**
**From 1[st] March 2024 Period start date To 28[th] February 2025 Period end date**
## **Charity name: Maitland Evangelical Church**
## **Charity registration number: 1142940**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|The object of the Church is for the benefit of
the public and, as stated in the Trust Deed,
are;
To advance the Christian faith in accordance
with the Statement of Beliefs in such ways
and in such parts of the United Kingdom or
the World as the Trustees from time to time
think fit.|
|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|Members shall uphold the articles of faith,
attend the church services, contribute
towards the support as God has prospered
them, take part in church activities and with
God’s help, lead lives regulated by the
teaching and inspired by the Spirit of our
Lord and Saviour Jesus Christ.
To relieve sickness and financial hardship
and to promote and preserve good health by
the provision of funds, goods or services of
any kind. These also include counselling and
in such parts of the United Kingdom or any
part of the World as the Trustees and Elders
from time to time think fit.
The building is open for use by the
community such as for church services,
dedications, baptisms, Residents Meetings,
Coffee Mornings, parents and toddlers, also
the Annual Oxton Secret Gardens event.
Youth club and young peoples’ activities
which also extend to other churches on
Merseyside.|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|In planning and carrying out all activities, the
church considers the Commissioner’s
guidance on public benefit and in particular
the specific guidance for charities in regard
to the advancement of religion. Worship and
prayer, Bible study and the provision of care
and concern for the community through
pastoral care for the local and wider
community.|
|---|---|---|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making|Para 1.38|Not applicable|
|Policy on social investment
including program related
investment|Para 1.38|The building is managed by a board of
independent individuals who ensure,
together with the Trustees and Church
Deacons, that the building is properly
maintained, safe and secure.
Community groups use the building for their
meetings including the joint community
meeting for the provision of a Road Safety
Mirror on the church property to enable
residents to access a main road from a
‘blind’ bend taking into account their safety
and well-being. This is now in place and has
resulted in greater road safety measures for
local residents.
Together with the Oxton Secret Gardens
Committee we utilise the building for their
annual community festival. We normally
have between 800-1000 visitors from the
local community and further afield. About 30
-35 Church members actively take part and
are involved in the free provision of food and
refreshments to members of the public and
also cater for their practical and / or spiritual
needs.
At Christmas time, we visit most of the
neighbours with a free gift and ascertain if
there are any needs or assistance required
and to also invite them to a Community Carol
Service. This has very positive feedback.
A church member of Maitland Church also
manages a Merseyside-wide youth camp in
Abererch, Wales, where c 350 campers
attend, including many from the Wirral
(where we are based). There are 150
volunteers from across Merseyside,
including our church.|
|||Weekly pop-in coffee mornings to cater for
the community, particularly those who
require support.
There are various investments by the church
members such as collecting goods for
people in poverty on Wirral and in other
countries through, for example, Teams4U
which meets the needs of people in Ukraine,
Romania, Uganda and other countries.|
|---|---|---|
|Contribution made by
volunteers|Para 1.38|Without the volunteers, the Charity could not
function. Building maintenance, outreach to
the community all year round, Oxton Secret
Gardens, involvement in Community
meetings, Parent and toddlers, Coffee
mornings.
In addition to the contribution by members
within the church and community, there are
various projects which are undertaken by
members such as;
Merseyside Youth Camp which is managed
through a church member for young people
from the local community which also has a
Merseyside-wide remit.
Tear Fund operates around the world
helping people in their own circumstances
teaching them skills, to get themselves out of
poverty. They do this through the local
churches.m
Teams4U, They operate around the world
changing the lives of deprived children, and
their communities, through supporting
education and healthcare, providing aid. A
couple of our members have been out to
Uganda to assist the charity and have an
ongoing commitment to their work.
Counties is an organisation that helps equip
local churches to make Jesus known through
the church. Also through the work of their
national network of evangelists and church
planters, innovative schools and community
chaplains.
OM is Operation Mobilisation a charity that
works throughout the world, sharing the
gospel, helping people though work in ports
world wide on their ships both practically and
spiritually. Also working within local churches
to equip local people for ministry.|
Other
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|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|All are activities are provided free of charge,
Risk Assessed and volunteers are Enhanced
DBS vetted.
Young people benefit from interaction with
their peers thus providing health, mental
health and welfare benefits. The youth and
young people benefit from a social
programme of events. Sunday School and
Crèche at the weekend for the very young
and are assisted by the young people who
provide help and teaching. In addition, a
Parents and toddlers on a Thursday, in
school term time is run by volunteers from
the Church, along with a monthly Youth
group on a Friday evening, for year 6 to 11.
The church works through Merseyside Youth
Camp which benefits the mental, physical
and spiritual requirements of the young
people.
Several local Tenants and Residents
Associations have benefited from holding
their meetings at the building. This also
provided advice causing one of the
Associations to address their legal status
which greatly assisted their situation. In
addition, a local football team have also used
the premises for their meetings.
There has been an increase in the number of
local people attending church services and
state that they have been helped from the
spiritual and social input. There have been a
number of individuals who were substance
misusers who have turned their lives around
through the care and concern of members.
‘Safe Families’ is a charity that offers hope,
belonging and support to children, families
and care leavers. One of our members is
working with the charity and the church has
supported that work.
Members also support the work of a
homeless shelter in Birkenhead through
volunteering. They providemeals and|
clothing from church members for those in need and also provide spiritual and emotional support. As mentioned previously; Teams4U, operate around the world changing the lives of deprived children, and their communities, through supporting education and healthcare, providing aid. A couple of our members have been out to Uganda to assist the charity and have an ongoing commitment to their work. Church members have made contributions to their work and the church has donated to the charity. Counties is an organisation that helps equip local churches to make Jesus known through the church. Also through the work of their national network of evangelists and church planters, innovative schools and community chaplains. . We are also a keen supporter of Tear Fund which meets the needs of underprivileged people, globally. We organise, locally, our involvement in an annual National Quiz with giving based upon case studies. Funds raised through the quiz are utilised by Tear Fund to alleviate suffering and bring about positive change.
## **Additional information (optional)** You may choose to include further statements where relevant about:
|Achievements against
objectives set|Para 1.41|Clearly the church has made significant
achievements and impacted the lives of so
many people both local, Wirral-wide,
Merseyside and globally through its
members whose purpose in life is to
demonstrate their faith in action.|
|---|---|---|
|Performance of fundraising
activities against objectives
set|Para 1.41|Not applicable.|
|Investment performance
against objectives|Para 1.41o|We do not invest in terms of financial gain.
All our contributions are through
volunteering. There are personal financial
commitments in order for the church to
provide a full-time worker and to maintain the
charity but not specifically for financial|
investment as can be seen from our Income and Expenditure. Other
## **Financial Review**
|**Financial Review**|||
|---|---|---|
|Review of the charity’s
financial position at the end
of the period|Para 1.21|We are in a healthy financial position with
net year end Current Balance of £24317|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Church is solely dependent upon the
voluntary giving by members therefore the
charity has to have contingency funds to
ensure its viability.|
|Amount of reservesheld|Para 1.22|
Totalamount of reservesis £187450|
|Reasons for holding zero
reserves|Para 1.22|Not applicable|
|Details of fund materially in
deficit|Para 1.24|Not applicable|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|Not applicable|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**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|No fundraising takes place.
The Church is solely dependent upon the
voluntary giving by members.|
|Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|We have a Current Account, 95 Day Notice
Account, Building Account amounting to
£187450. We do not have an Investment
Strategy. We have a system of ‘Tithing’
which is similar to a Social Investment Policy
which goes to various Christian missions and
other charities which amounted to £9880 for
the year.|
|A description of the principal
risks facing the charity|Para 1.46|The principal risks would be for the closure
of the work and therefore no further income.
If members were to leave for whatever
reason, it would require adjusting
expenditure compared to income.|
|Other|||
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing document
(trust deed, royal charter)|Para 1.25|We have a Trust Deed document entitled
“Membership” which outlines the aims and
objectives of the church.|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|We are not incorporated nor have any official
links with other churches and, as such, we
are an independent church. There are many
informal links with churches across the
Wirral, where we are based.|
|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|Membership is open to all who express their
Christian Faith who apply for membership
and, if they agree with the Statement of
Beliefs, they become members. Some
suitably qualified members volunteer to take
on Deacon duties which mean to look after
the Finances, fabric of the building and be
the liaison for the reporting to the Charity
Commissioners.
Members who demonstrate that they have
spiritual standing and Biblical characteristics
of eldership, members are asked for their
observations to support or otherwise. If
nothing to the contrary, they become Elders.
One of the appointed Elders is
recommended to be a Trustee. The full-time
employee of the church is also voted in by
the membership and subject to a permanent
contract, and may also take on the Trustee
role within the church if required.|
**Additional information (optional)**
##
|Policies and procedures
adopted for the induction and
training of trustees|Para 1.51|Firstly, the Trustees familiarise themselves
with the specific guidance contained within
the CC Trustee Welcome Pack and ensure
compliance. The Deacon with reporting
responsibilities for the Charity Commission
has a background in senior management
within a local authority for policy, reporting to
Cabinet, other Local Authorities / Agencies
and The Home Office. That person provides
the infrastructure and process for the training
of the Trustees.|
|---|---|---|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|Full-time employee with over-arching
responsibility for the church yet accountable
to the Eldership and members.
Annual General Meeting to which members
attend and the work of the various groups
within the church is reported on, including
finances so that everything is transparent.|
||||
As previously mentioned, the charity has no official links with any organisation however there are many informal links to churches across Wirral and we have a shared platform with other churches. There are informal links with other charities and support the work of those charities both financially and through volunteering. Relationship with any related Para 1.51 None parties Other
## **Reference and Administrative details**
|Charity name|Maitland Evangelical Church|
|---|---|
|Other name the charity uses||
|
Registered charity number|1142940|
|Charity’s principal address|15-17 Storeton Road
Oxton
Wirral
CH43 5TL|
|||
## **Names of the charity trustees who manage the charity**
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**
**Nam**
**e of**
**pers**
**on**
**(or**
**body**
**)**
**entitl**
**ed to**
**appo**
**int**
**trust**
**ee (if**
**any)**|
|---|---|---|---|
||Simon David
Withers|Elder||
||Matthew Fleming|Elder|7th April 2024 topresent|
||MoragKophamel||7th April 2024 topresent|
||WendyWard||7th April 2024 topresent.|
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
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|||||
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|||||
– Corporate trustees names of the directors at the date the report was approved
**Director name** Not applicable
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for wholeyear**||
|---|---|---|
|Not applicable|||
||||
## **Funds held as custodian trustees on behalf of others**
|Description of the assets
held in this capacity|Not applicable|
|---|---|
|Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects|Not applicable|
|Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets|Not applicable|
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**||||
||Informal
for
completion
of CC
Return|Emily Robson|55 Gainsborough road
Wirral
CH45 8PU|
|||||
|||||
|||||
|**Name of chief executive or names of senior staff members (Optional information)**||||
|||||
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)** Simon David Withers **Full name(s)** Morag Kophamel **Position (eg Secretary,** Trustee Elder/Trustee **Chair, etc) Date**
REGISTERED CHARITY NUMBER: 1142940
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 28 Februa
2025
Maitland Evan
elical Church
Cheryl Boslock & Company Accountsnls Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside
illand Evan
elical Church
Re
ort of the Trustees
for the Year Ended 28 Februa
2025
The trustees present their report with the financial ststements of the charity for the year ended
28 February 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Slalement of Recommended Practi applicable lo charities preparing their accounts in accordance with the
Financial Reports'ng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January
20191.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust and constilules an uninwrporaled charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1142940
Principal address
11-17 Storeton Road
Prenton
CH43 5TL
Trustees
D Withers
R Kophamel {resigned 7.4.24)
Mrs VV Ward lappointed 7.4.241
M T Fleming lappoinled 7 4.241
Mrs M Kophamel lappointed 7.4_241
Independent Examiner
Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenlon
Birkenhead
Merseyside
Appmved by order of the b08rd of trustees on
and signed on ils behalf by..
Trustee
Page 1
Inde
ndenl Examinels Re
Mailland Evan
elical Church
rt to the TrLtstees of
ndependent examiner's Teport to the trustees of Maltland Evangelical Church
I report lo the charity trustees on my examination of the accounts of Mailland Evangelical Church Ilhe Twsll
for the year ended 28 February 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan with
the requirements of the Charities Act 20111.the Act'l.
I report in respect of my examination of the Trusys accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 14515llbl of the Act
Independent examinerfs 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 lo believe that in any material respect..
a¢¢ounling records were not kept in respect of the Trust as required by Section 130 of the Act.. or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the awounls give a true and fair view which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable 8 proper understanding of the accounts to be
reached.
Cheryl Bostock & Co Accountants
Cheryl Bostock & Company Accountsnts Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside
Date..
&2S
Page 2
Mailland Evan
elical Church
Slalemenl of Financial Activities
for the Year Ended 28 Februa
2025
28.2.25
Total
funds
29.2.24
Total
funds
Unreslricled Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donatsons and legacies
59.614
35,9(
95.520
53,845
Investment income
3,688
3,688
2,200
Total
63,302
35.906
99.208
56,045
EXPENDITURE ON
Raising funds
60.119
10,392
70.511
70,216
NET INCOMEI{EXPENDITUREI
3.183
25,514
28,697
114,1711
RECONCILIATION OF FUNDS
Total funds brought forward
158,753
158,753
172,924
TOTAL FUNDS CARRIED FORWARD
161,936
25,514
187,450
158,753
The notes form part of these financial statements
Page 3
Mailland Evan
elic81 Church
Balance Sheet
28 Februa
20
28 2.25
Total
funds
29.2.24
Total
funds
Unreslricled Restricted
fund
fund
Notes
CURRENT ASSErs
Cash at bank
161,936
25,514
187,450
1 $8,753
NET CURRENT ASSETS
161.936
25,514
187,450
1 S8,753
TOTAL ASSETS LESS CURRENT
LIABILITIES
161,936
25,514
187,450
158.753
NET ASSETS
161,936
25,514
187,450
1 58.753
FUNDS
Unrestricted funds
Restricted funds
161,936
25.514
158,753
TOTAL FUNDS
187.450
158,753
The fingnc
tements were approved by the Board of Trustees and aulhorised for issue on
and wère signed on its behalf by..
Trustee
The notes form part of these financial slalements
Page 4
Mailland Evan
elical Church
Notes lo the Financial Statements
for the Year Ended 28 Februa
2025
ACCOUNTING POLICIES
Basls of preparing the financlal statements
The financial statements of the charity, which is a public benefit entity under FRS 102. have been
prepared in accordance wlh the Charities SORP IFRS 1021 'Accounling and Reporting by Charities..
statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial ReFX)rting Standard applicable in the UK and Republic of Ireland {FRS 1021
(effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities A¢1 2011. The financial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Slalemenl of Financial Activities once the charity has enlillemenl to the
funds, il is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligatDn
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured lIablY. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related lo the category. Where costs cannot be directly allribuled to particular headings they have
been 811ocaled to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on ils charitable activities.
Fund accounting
Unreslricled funds can be used in accordan wlh the charitsble objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslricled
purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial
statements.
Hire purchase and leasing cornmitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the period of the lease.
INVESTMENT INCOME
28.2.25
29.2.24
Deposit account interest
3.688
2.200
Page 5
continued...
Mailland Evan
elical Church
Notes to the Financial Statements- continued
for the Year Ended 28 Februa
2025
RAISING FUNDS
Raising donations and legacies
28.2.25
29.2.24
Trustees. remuneration etc
Staff costs
Church weekend
Guest speakers
Computer costs
Light and heat
Postsge and slalionery
Sundries
Support costs
27,663
28,257
960
462
1,888
400
300
5,746
1,787
4,440
27,994
7,103
1.207
3.210
29,312
70,511
70,216
TRUSTEES. REMUNERATION AND BENEFITS
28.2.25
29.2.24
Trustees, salaries
27,663
Trustees. expenses
There were no Irustees, expenses paid for the year ended 28 February 2025 nor for the year ended
29 February 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,845
Investment income
2,200
Total
56,045
EXPENDITURE ON
Raising funds
70,216
NET INCOMEI(EXPENDITURE}
114,171)
RECONCILIATION OF FUNDS
Total funds brought forward
172,924
TOTAL FUNDS CARRIED FORWARD
158,753
Page 6
continued...
Mailland Evan
elical Church
Notes lo the Financial Statements - continu
for the Year Ended 28 Februa
2025
MOVEMENT IN FUNDS
Net
movement
in funds
Al
28.2.25
At 1.3.24
Unrestricted funds
General fund
158,753
3,183
161.936
Restricted funds
Building and pemanent fixtures of the
building
25,514
25,514
TOTAL FUNDS
158,753
28,697
187,450
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
63,302
{60,1191
3,183
Restricted funds
Building and permanent fLKtures of the
building
35,906
110,3921
25,514
TOTAL FUNDS
99,208
{70,5111
28,697
Comparatives for movement in funds
Net
movement
in funds
Al
29.2.24
At 1.3.23
Unrestricted funds
General fund
172,924
114.1711
158,753
TOTAL FUNDS
172,924
114,1711
158,753
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
General fund
56.045
170.216)
(14,1711
TOTAL FUNDS
56.045
(70,2161
{14,1711
Page 7
continued...
Maitland Evan
elical Church
Notes to the Financial Ststements - continued
for the Year Ended 28 Februa 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prr year 12 months Combined position is as follow5..
Net
movement
in funds
At
28.2.25
At 1.3.23
Unrestricted funds
General fund
172,924
110,9881
161,936
Restricted funds
Building and permanent fixtures of the
building
25.514
25,514
TOTAL FUNDS
172.924
14,626
187,450
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
119,347
1130,3351
110,9881
Restricted funds
Buildin9 and pemianent fixtures of the
building
35,906
{10,3921
25,514
TOTAL FUNDS
155,253
1140,7271
14.526
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 28 February 2025.
Page 8
Mailland Evan
elical Church
Detailed Staternent of Financial Aclivilie
for the Year Ended 28 Februa
2025
28.2.25
29.2.24
INCOME AND ENDOWMENTS
Donations and legacles
Gifts
Gifts Eligible for Gift aid
Legacies
Donated services and facilities
7,759
51.855
35.906
7,250
46,345
250
95,520
53,845
Investment income
Deposit account interest
3,688
2,200
Total incorning resources
99,208
56,045
EXPENDITURE
Raising donations and l¢ga¢ie$
Trustees, salaries
Wages
Church weekend
Guest speakers
Computer costs
Light and heat
Postage and stationery
Sundrie$
27,663
28,257
960
462
1,886
400
300
5,746
1,787
4,440
7,103
1,207
3,210
41.199
42,222
Support costs
Governance costs
Donations
Licencing
Maintenance charges
Gardening
Accountancy and legal fees
6.515
974
18.494
546
2,783
9,880
338
13,406
518
3,852
29,312
27,994
Totsl resources expended
70.511
70.216
Net incomellexpenditurg)
28.697
114.1711
This page does not form part of the statutory financial statements
Page 9
Maitland Evan
elical Church
Contents of the Financial Statements
for the Year Ended 28 Februa
2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
5 to 8
Detailed Statement of Financial Activities
REGISTERED CHARITY NUMBER: 1142940
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 28 Februa
2025
Maitland Evan
elical Church
Cheryl Boslock & Company Accountsnls Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside
illand Evan
elical Church
Re
ort of the Trustees
for the Year Ended 28 Februa
2025
The trustees present their report with the financial ststements of the charity for the year ended
28 February 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities..
Slalement of Recommended Practi applicable lo charities preparing their accounts in accordance with the
Financial Reports'ng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January
20191.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust and constilules an uninwrporaled charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1142940
Principal address
11-17 Storeton Road
Prenton
CH43 5TL
Trustees
D Withers
R Kophamel {resigned 7.4.24)
Mrs VV Ward lappointed 7.4.241
M T Fleming lappoinled 7 4.241
Mrs M Kophamel lappointed 7.4_241
Independent Examiner
Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenlon
Birkenhead
Merseyside
Appmved by order of the b08rd of trustees on
and signed on ils behalf by..
Trustee
Page 1
Inde
ndenl Examinels Re
Mailland Evan
elical Church
rt to the TrLtstees of
ndependent examiner's Teport to the trustees of Maltland Evangelical Church
I report lo the charity trustees on my examination of the accounts of Mailland Evangelical Church Ilhe Twsll
for the year ended 28 February 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordan with
the requirements of the Charities Act 20111.the Act'l.
I report in respect of my examination of the Trusys accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 14515llbl of the Act
Independent examinerfs 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 lo believe that in any material respect..
a¢¢ounling records were not kept in respect of the Trust as required by Section 130 of the Act.. or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the awounls give a true and fair view which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable 8 proper understanding of the accounts to be
reached.
Cheryl Bostock & Co Accountants
Cheryl Bostock & Company Accountsnts Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside
Date..
&2S
Page 2
Mailland Evan
elical Church
Slalemenl of Financial Activities
for the Year Ended 28 Februa
2025
28.2.25
Total
funds
29.2.24
Total
funds
Unreslricled Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donatsons and legacies
59.614
35,9(
95.520
53,845
Investment income
3,688
3,688
2,200
Total
63,302
35.906
99.208
56,045
EXPENDITURE ON
Raising funds
60.119
10,392
70.511
70,216
NET INCOMEI{EXPENDITUREI
3.183
25,514
28,697
114,1711
RECONCILIATION OF FUNDS
Total funds brought forward
158,753
158,753
172,924
TOTAL FUNDS CARRIED FORWARD
161,936
25,514
187,450
158,753
The notes form part of these financial statements
Page 3
Mailland Evan
elic81 Church
Balance Sheet
28 Februa
20
28 2.25
Total
funds
29.2.24
Total
funds
Unreslricled Restricted
fund
fund
Notes
CURRENT ASSErs
Cash at bank
161,936
25,514
187,450
1 $8,753
NET CURRENT ASSETS
161.936
25,514
187,450
1 S8,753
TOTAL ASSETS LESS CURRENT
LIABILITIES
161,936
25,514
187,450
158.753
NET ASSETS
161,936
25,514
187,450
1 58.753
FUNDS
Unrestricted funds
Restricted funds
161,936
25.514
158,753
TOTAL FUNDS
187.450
158,753
The fingnc
tements were approved by the Board of Trustees and aulhorised for issue on
and wère signed on its behalf by..
Trustee
The notes form part of these financial slalements
Page 4
Mailland Evan
elical Church
Notes lo the Financial Statements
for the Year Ended 28 Februa
2025
ACCOUNTING POLICIES
Basls of preparing the financlal statements
The financial statements of the charity, which is a public benefit entity under FRS 102. have been
prepared in accordance wlh the Charities SORP IFRS 1021 'Accounling and Reporting by Charities..
statement of Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial ReFX)rting Standard applicable in the UK and Republic of Ireland {FRS 1021
(effective 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and the Charities A¢1 2011. The financial statements
have been prepared under the historical cost convention.
Income
All income is recognised in the Slalemenl of Financial Activities once the charity has enlillemenl to the
funds, il is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslruclive obligatDn
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured lIablY. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related lo the category. Where costs cannot be directly allribuled to particular headings they have
been 811ocaled to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on ils charitable activities.
Fund accounting
Unreslricled funds can be used in accordan wlh the charitsble objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Reslriclions arise when specified by the donor or when funds are raised for particular reslricled
purposes.
Further explanation of the nature and purpose of each fund is included in the notes lo the financial
statements.
Hire purchase and leasing cornmitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight
line basis over the period of the lease.
INVESTMENT INCOME
28.2.25
29.2.24
Deposit account interest
3.688
2.200
Page 5
continued...
Mailland Evan
elical Church
Notes to the Financial Statements- continued
for the Year Ended 28 Februa
2025
RAISING FUNDS
Raising donations and legacies
28.2.25
29.2.24
Trustees. remuneration etc
Staff costs
Church weekend
Guest speakers
Computer costs
Light and heat
Postsge and slalionery
Sundries
Support costs
27,663
28,257
960
462
1,888
400
300
5,746
1,787
4,440
27,994
7,103
1.207
3.210
29,312
70,511
70,216
TRUSTEES. REMUNERATION AND BENEFITS
28.2.25
29.2.24
Trustees, salaries
27,663
Trustees. expenses
There were no Irustees, expenses paid for the year ended 28 February 2025 nor for the year ended
29 February 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unreslricled
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
53,845
Investment income
2,200
Total
56,045
EXPENDITURE ON
Raising funds
70,216
NET INCOMEI(EXPENDITURE}
114,171)
RECONCILIATION OF FUNDS
Total funds brought forward
172,924
TOTAL FUNDS CARRIED FORWARD
158,753
Page 6
continued...
Mailland Evan
elical Church
Notes lo the Financial Statements - continu
for the Year Ended 28 Februa
2025
MOVEMENT IN FUNDS
Net
movement
in funds
Al
28.2.25
At 1.3.24
Unrestricted funds
General fund
158,753
3,183
161.936
Restricted funds
Building and pemanent fixtures of the
building
25,514
25,514
TOTAL FUNDS
158,753
28,697
187,450
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
63,302
{60,1191
3,183
Restricted funds
Building and permanent fLKtures of the
building
35,906
110,3921
25,514
TOTAL FUNDS
99,208
{70,5111
28,697
Comparatives for movement in funds
Net
movement
in funds
Al
29.2.24
At 1.3.23
Unrestricted funds
General fund
172,924
114.1711
158,753
TOTAL FUNDS
172,924
114,1711
158,753
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
In funds
Unrestricted funds
General fund
56.045
170.216)
(14,1711
TOTAL FUNDS
56.045
(70,2161
{14,1711
Page 7
continued...
Maitland Evan
elical Church
Notes to the Financial Ststements - continued
for the Year Ended 28 Februa 2025
MOVEMENT IN FUNDS- continued
A current year 12 months and prr year 12 months Combined position is as follow5..
Net
movement
in funds
At
28.2.25
At 1.3.23
Unrestricted funds
General fund
172,924
110,9881
161,936
Restricted funds
Building and permanent fixtures of the
building
25.514
25,514
TOTAL FUNDS
172.924
14,626
187,450
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
119,347
1130,3351
110,9881
Restricted funds
Buildin9 and pemianent fixtures of the
building
35,906
{10,3921
25,514
TOTAL FUNDS
155,253
1140,7271
14.526
RELATED PARTY DISCLOSURES
There were no related paty transactions for the year ended 28 February 2025.
Page 8
Mailland Evan
elical Church
Detailed Staternent of Financial Aclivilie
for the Year Ended 28 Februa
2025
28.2.25
29.2.24
INCOME AND ENDOWMENTS
Donations and legacles
Gifts
Gifts Eligible for Gift aid
Legacies
Donated services and facilities
7,759
51.855
35.906
7,250
46,345
250
95,520
53,845
Investment income
Deposit account interest
3,688
2,200
Total incorning resources
99,208
56,045
EXPENDITURE
Raising donations and l¢ga¢ie$
Trustees, salaries
Wages
Church weekend
Guest speakers
Computer costs
Light and heat
Postage and stationery
Sundrie$
27,663
28,257
960
462
1,886
400
300
5,746
1,787
4,440
7,103
1,207
3,210
41.199
42,222
Support costs
Governance costs
Donations
Licencing
Maintenance charges
Gardening
Accountancy and legal fees
6.515
974
18.494
546
2,783
9,880
338
13,406
518
3,852
29,312
27,994
Totsl resources expended
70.511
70.216
Net incomellexpenditurg)
28.697
114.1711
This page does not form part of the statutory financial statements
Page 9
Maitland Evan
elical Church
Contents of the Financial Statements
for the Year Ended 28 Februa
2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
5 to 8
Detailed Statement of Financial Activities