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2025-03-31-accounts

Charity registration number: 1153995

GRACE CHURCH HALEWOOD

Annual Report and Financial Statements

for the Year Ended 31 March 2025

GRACE CHURCH HALEWOOD

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 15

GRACE CHURCH HALEWOOD

Reference and Administrative Details

Trustees Mr Bryan Walsh Mr Edward Boyes Mr Jamie Robert Sparkes Mr Sydney Alexander Elliott Mr Rodney Wort Mr Mark Wesley Armstrong Mr Stephen David Wells Charity Registration Number 1153995 Principal Office 22 Bretherton Drive Halewood L26 6AN Independent Examiner GRC Accountants Limited 166 Banks Road West Kirby Wirral CH48 0RH

Page 1

GRACE CHURCH HALEWOOD

Trustees' Report

An introduction to Grace Church Halewood

Grace Church Halewood was constituted in 2006 and registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) on 27 September 2013. This Annual Report is prepared in accordance with GCH's obligations as a CIO and relates to the reporting period from 1st April 2024 to 31st March 2025.

Objectives and purposes of Grace Church Halewood (GCH)

The Trustees of GCH are collectively responsible for the objectives of the charity. In summary, Grace Church Halewood specifically seeks to advance the Christian faith for the benefit of the public in Halewood, Knowsley and beyond, and to relieve distress in these areas, and elsewhere. The full detail of GCH’s charitable objects is available at register-of-charities.charitycommission.gov.uk.

Leadership within Grace Church Halewood

Leadership responsibilities are shared by the Trustees, who are also elders of the church, along with:

One of the Trustees continues to be specifically employed as the principal teaching elder who also delivers bespoke pastoral care for members, and the wider community when he is advised, and becomes aware of pastoral need.

During the reporting period, GCH benefitted from a team of seven elders serving in the Church leadership team, including the teaching elder. Our teaching elder was offered and undertook a period of sabbatical leave during the summer months. This was used as a period of rest and reflection on the future needs of GCH, an opportunity to visit other churches and write a Christian book which has now been shared within GCH, as well as with other partner local churches. During this period of sabbatical, the other six elders shared preaching and pastoral care responsibilities.

During the reporting period, GCH had one full-time employee who focussed on overseeing the children’s work, those of primary school age. A second employee, who worked with those of secondary school age, supporting and mentoring our young people, resigned during the reporting period. We also have another employee who provides invaluable part time support to GCH, ensuring effective coordination, communication and administration. Having reviewed the vacant position, GCH intend to advertise a position of youth pastor.

The Trustees of GCH would like to express their sincere thanks to all employees for their dedication, energy and desire to deliver the objectives and purposes of GCH within Halewood, and beyond.

Membership of Grace Church Halewood

During the period of this report, GCH had an active membership of some 95 adults. Many more individuals and families attend services each Sunday.

A wide range of children’s and youth ministries also took place each Sunday and throughout the week. Numbers engaged are further boosted with people watching our morning service which is streamed live and subsequently made available through the GCH website.

Communication within Grace Church Halewood

The Trustees of GCH see huge value in communicating regularly and effectively with our membership, and wider church family. A weekly notice sheet is distributed electronically to the whole church community to make sure all are aware of any key updates at least on a weekly basis.

Page 2

GRACE CHURCH HALEWOOD

Trustees' Report (continued)

Important updates are shared by email and members are encouraged to communicate with each other using the ChurchSuite data base to access contact information members have indicated they are happy to share. Church lunches were held after certain Sunday services to offer opportunities to get to know more people involved in the life of GCH and to make sure the wider church community understand any key decisions made by the charity.

Members meetings were held during the year with the opportunity to join each meeting remotely over Zoom offered to those unable to attend in-person. Between formal members meetings a member's newsletter was produced to ensure information updates are shared regularly. This practice is also designed to free-up time at members meeting for discussion and prayer.

The Trustees and Leadership Teams continue to make use of WhatsApp to ensure effective communication between and within teams.

The GCH website remains accessible and informative for our members, the existing local community, and new people moving into Halewood who may be interested in finding out more about the activities of GCH.

Care and safeguarding within Grace Church Halewood

The Trustees wish to ensure that each individual and family with links to GCH receive the contact and support they need and require:

Impact of Grace Church Halewood

Sunday morning services are held at Halewood Leisure Centre, and the Trustees are thankful for the ongoing positive relationship the charity enjoys with Leisure Centre staff. As well as renting meeting spaces each Sunday, GCH also rents office space within the Leisure Centre which offers both visibility and involvement with the Halewood local community, acting as a central hub. The church office offers people the ability to arrange confidential discussions with members of our staff team or simply drop in for more of an informal chat. The office is also used as a staff workspace, as well as hosting a range of meetings from coffee mornings, prayer meetings and acting as a base for a mid-week Grace Group.

More informal Sunday evening services were held elsewhere within the Halewood community, in three 2-month blocks, at New Hutte Neighbourhood Centre.

Various midweek activities were held for young people with two community toddler groups also meeting. A children’s summer camp was held.

A wide range of events specifically for adults also took place throughout the year. Several Grace Groups meet in individual houses spread throughout local communities to support each other and provide study, prayer and opportunities to encourage one another. Bespoke one-off activities were held across the year to encourage the church community including Christmas events and sporting opportunities through badminton and cricket, with GCH having a team represented in the Liverpool Business Houses mid-week cricket league.

Page 3

GRACE CHURCH HALEWOOD

Trustees' Report (continued)

Local, regional and national cooperation by Grace Church Halewood

Grace Church Halewood is a member of the Fellowship of Independent Evangelical Churches (FIEC) which provides legal, professional and practical resources, support and training, along with networking opportunities for over 600 churches nationwide. Several of these partners are located across the northwest of England. This partnership and inter-church support and collaboration results in the provision of a range of support from the provision of speakers for each other's church meetings to one-on-one support and mentoring.

Members of GCH regularly attend and hold leadership positions in Bible Study Fellowship and others take an active role in the Liverpool City Region-wide Barnabas Bible Class. We partner with the North West Gospel Partnership and encourage the GCH family to take part in training, conferences and be involved in the networking opportunities offered across our region.

Partnership working within Halewood by Grace Church Halewood

As the number of new homes being built in east Halewood continues to increase, GCH offers opportunities for new members of the growing community to engage with the charity. We support the work of the New Hutte Neighbourhood Centre when they share specific needs resulting in assistance being given for their main Christmas Twinkle Twinkle event. In the run up to Christmas we held an event widely publicised for the whole community in a local woodland. Despite it being a major logistical project requiring the support of many from the church and a wide range of external local community groups and organisations, it proved to be a safe, extremely well received and attended event enjoyed by residents, Knowsley Council and key stakeholders alike.

We also work in partnership with Jaguar Land Rover, a significant local employer, to help their staff celebrate Christmas and other events.

Financial review of Grace Church Halewood

The Trustees acknowledge the generous giving of the fellowship, and the hard work of the Finance Team in accounting for and expending these funds over the reporting year. GCH relies entirely on the freewill giving of members and others sympathetic with our objectives and purposes, with no public appeals for money made. The modest balance in all accounts is in line with the Trustees expectations and wishes for the charity.

The Trustees of GCH aim to allocate 10% of income to mission activities outside of Halewood. This includes financial help to support a family engaged in world mission based in America as well as regular support for a missionary family working in PNG, Oceania.

When this report is compared with the formal Statement of Accounts of Grace Church Halewood, the Trustees wish to point out that we have identified restricted funds which refer to monies donated towards the Footprint Fund. This is money specifically designated to further our aim of identifying a building to provide our own premises within the Halewood community. The Trustees of GCH believe this would further the objectives and purposes of the charity. GCH has appointed Green Pastures, a professional design organisation, to help with our continuing discussions with Knowsley Council about land near to the Leisure Centre. Members have been kept regularly informed of these discussions.

Grace Church Halewood looking forward to 2025/2026 and beyond

Page 4

GRACE CHURCH HALEWOOD

Trustees' Report (continued)

The annual report was approved by the trustees of the charity on 04/12/2025 and signed on its behalf by: ......................................... Mr Mark Wesley Armstrong Trustee }

Page 5

GRACE CHURCH HALEWOOD

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 04/12/2025 and signed on its behalf by:

......................................... Mr Mark Wesley Armstrong Trustee

Page 6

GRACE CHURCH HALEWOOD Independent Examiner's Report to the trustees of GRACE CHURCH HALEWOOD J report lo the trustees on my examination of the ac¢ouniS of GRACE CHURCH HALEWOOD for the year ended 31 March 2025. Responslbllities And basls of rcporl As th¢ ¢hdrity tnislees of GRACE CHURCH HALEWOOD you are responsibl¢ for the prcparalion of the accounts in accordance with the requireinci)Is of the Charities Ael 2011 ('thc Act,). I report in respect of my exaniinalion of the GRACE CIIURCII 11A1.F.IVOQD'4 aLcountq carried out under seclion 145 of the 201 l Act and in carrying out my examination I hav¢ folloTh'cd all thL applicablc Directions giv¢n by the Cl)ariiy C.oinn)iqsion uiidcr section 145(5llbl of the Acl. Independent ex¥miner's statemcnt Sin¢L (JRALE LHURCH HALEII'OOD'S gross in¢om¢ ¢xceeded £250,000 your examincr musl be a mcmbcr of a body list¢d in s¢ction 145 of ihe 201 l Act. I confirm that l am quulified to iindcrtake IhL cxaminaliun bccause l am a member of ACCA, which is one of the listed bodies. I have completed my cxamination. I continn that no material matters have come lo my allenlion in connection with the exan)inaiion giivinb> mc cau8c lo bclicvc Ihal in any material respccl: accounting records were not kept in respect of GRACE CHURCH HALEWOOD as requircd by seciion 130 ot the Acr: or 2. the &ccounls do not ac¢ord with those records,. or 3. thc aLcounls do nul Lomply with Ihc dLLounling requircmcnts Lonccrningi Ihc fomi and conl¢nt of aLLounls sct OLIt in thc Charilics (Accoiinls and Rcportsl Rcguldlion5 2008 oihLr than any rcquir¢mcni that the accounis &Tive a 'lrue and lair vicw, which is noi a matter con%idered as part ot an independent examination. I havc no cuncerns and hav¢ come ¢iLri)ss no other m(Iller5 in Lonneclion with Ilic Lxaininalion lo which iillLnlion should bc drdwn in thi8 rcport in ordLr to ¢nablL a proper understanding of Ihc ¢lLL()unts to bc r¢aLhed. CTareih Ci)i)per ACCA 166 Ranks Road Wcst Kirby Wirral CH48 ORII Datc.. Page 7

GRACE CHURCH HALEWOOD

Statement of Financial Activities for the Year Ended 31 March 2025

Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other income
Total income
Expenditure on:
Raising funds
Total expenditure
Net income
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
8
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other income
Total income
Expenditure on:
Raising funds
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
8
Unrestricted
funds
£
47,836
202,570
1,386
251,792
(188,651)
(188,651)
63,141
4,050
67,191
113,276
180,467
Unrestricted
funds
£
35,776
158,478
2,188
196,442
(179,704)
(179,704)
16,738
16,738
96,538
113,276
Restricted
funds
£
473
31,760
-
32,233
(5,889)
(5,889)
26,344
(4,050)
22,294
165,366
187,660
Restricted
funds
£
480
11,070
-
11,550
(4,050)
(4,050)
7,500
7,500
157,866
165,366
Total
2025
£
48,309
234,330
1,386
284,025
(194,540)
(194,540)
89,485
-
89,485
278,642
368,127
Total
2024
£
36,256
169,548
2,188
207,992
(183,754)
(183,754)
24,238
24,238
254,404
278,642

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 8.

The notes on pages 10 to 15 form an integral part of these financial statements. Page 8

GRACE CHURCH HALEWOOD

(Registration number: 1153995) Balance Sheet as at 31 March 2025

2025 2024
Note £ £
Current assets
Debtors 6 3,000 2,894
Cash at bank and in hand 7 366,127 279,938
369,127 282,832
Creditors: Amounts falling due within one year (1,000) (4,190)
Net assets 368,127 278,642
Funds of the charity:
Restricted income funds
Restricted funds 8 187,660 165,366
Unrestricted income funds
Unrestricted funds 180,467 113,276
Total funds 8 368,127 278,642

The financial statements on pages 8 to 15 were approved by the trustees, and authorised for issue on 04/12/2025 and signed on their behalf by:

......................................... Mr Mark Wesley Armstrong Trustee

The notes on pages 10 to 15 form an integral part of these financial statements. Page 9

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

GRACE CHURCH HALEWOOD meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 10

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Equipment and Furniture

Depreciation method and rate 20% straight line basis

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Gift aid reclaimed
Total for 2025
Total for 2024
Unrestricted funds
Designated
£
General
£
-
4,982
-
42,854
-
47,836
625
35,151
Restricted
funds
£
-
473
473
480
Total
funds
£
4,982
43,327
48,309
36,256

Page 11

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

3 Income from charitable activities

Total for 2025
Total for 2024
Unrestricted funds
Designated
£
General
£
-
202,570
-
202,570
2,500
155,978
Restricted
funds
£
31,760
31,760
11,070
Total
funds
£
234,330
234,330
169,548

4 Taxation

The charity is a registered charity and is therefore exempt from taxation.

5 Tangible fixed assets

Cost
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
6
Debtors
Other debtors
7
Cash and cash equivalents
Cash at bank
Furniture and
equipment
£
44,461
44,461
44,461
44,461
-
-
2025
£
3,000
2025
£
366,127
Furniture and
equipment
£
44,461
44,461
44,461
44,461
-
-
2025
£
3,000
2025
£
366,127
Total
£
44,461
44,461
44,461
44,461
-
-
2024
£
2,894
44,461
44,461
44,461
-
-
2025
£
3,000
2025
£
366,127
2024
£
279,938

Page 12

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

8 Funds

Unrestricted funds
General
General
Designated
Footprint
Future staffing
Total unrestricted funds
Restricted funds
Footprint
Children's worker
Total restricted funds
Total funds
Unrestricted funds
General
General
Designated
Footprint
Future staffing
Total unrestricted funds
Restricted
Footprint
Children's worker
Total restricted funds
Total funds
Balance at 1
April 2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31 March
2025
£
85,151
250,792
(188,651)
(55,950)
91,342
25,000
-
-
30,000
55,000
3,125
1,000
-
30,000
34,125
28,125
1,000
-
60,000
89,125
113,276
251,792
(188,651)
4,050
180,467
161,316
32,233
(5,889)
-
187,660
4,050
-
-
(4,050)
-
165,366
32,233
(5,889)
(4,050)
187,660
278,642
284,025
(194,540)
-
368,127
Balance at 1
April 2023
£
Incoming
resources
£
Resources
expended
£
Balance at 31
March 2024
£
71,538
193,317
(179,704)
85,151
25,000
-
-
25,000
-
3,125
-
3,125
25,000
3,125
-
28,125
96,538
196,442
(179,704)
113,276
157,866
3,450
-
161,316
-
8,100
(4,050)
4,050
157,866
11,550
(4,050)
165,366
254,404
207,992
(183,754)
278,642
Balance at 1
April 2024
£
Incoming
resources
£
Resources
expended
£
Transfers
£
Balance at
31 March
2025
£
85,151
250,792
(188,651)
(55,950)
91,342
25,000
-
-
30,000
55,000
3,125
1,000
-
30,000
34,125
28,125
1,000
-
60,000
89,125
113,276
251,792
(188,651)
4,050
180,467
161,316
32,233
(5,889)
-
187,660
4,050
-
-
(4,050)
-
165,366
32,233
(5,889)
(4,050)
187,660
278,642
284,025
(194,540)
-
368,127
Balance at 1
April 2023
£
Incoming
resources
£
Resources
expended
£
Balance at 31
March 2024
£
71,538
193,317
(179,704)
85,151
25,000
-
-
25,000
-
3,125
-
3,125
25,000
3,125
-
28,125
96,538
196,442
(179,704)
113,276
157,866
3,450
-
161,316
-
8,100
(4,050)
4,050
157,866
11,550
(4,050)
165,366
254,404
207,992
(183,754)
278,642
Balance at
31 March
2025
£
91,342
55,000
34,125
89,125
180,467
187,660
-
187,660
368,127
28,125
113,276
161,316
4,050
165,366
278,642

Page 13

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

9 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
£
Designated
£
92,342
89,125
(1,000)
-
91,342
89,125
Unrestricted funds
General
£
Designated
£
89,341
28,125
(4,190)
-
85,151
28,125
Restricted
funds
£
187,660
-
187,660
Restricted
funds
£
165,366
-
165,366
Total funds at
31 March
2025
£
369,127
(1,000)
368,127
Total funds at
31 March
2024
£
282,832
(4,190)
278,642

10 Related party transactions

11 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
2025
£
108,036
2024
£
115,629

No employee received emoluments of more than £60,000 during the year

12 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 14

GRACE CHURCH HALEWOOD

Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)

13 Analysis of support costs

Support costs allocated to charitable activities

Basis of allocation
Premises/Video conferencing
Mission
Caring
Training, Children & Youth work
Outreach
Support ministries
Accountancy
Basis of allocation
Premises/Video conferencing
Mission
Caring
Training, Children & Youth work
Outreach
Support ministries
Accountancy
Administration
costs
£
36,482
11,600
1,293
24,319
7,113
3,991
1,706
86,504
Administration
costs
£
30,901
13,170
1,627
11,814
4,970
3,949
1,694
68,125
Total
2025
£
36,482
11,600
1,293
24,319
7,113
3,991
1,706
86,504
Total
2024
£
30,901
13,170
1,627
11,814
4,970
3,949
1,694
68,125

Page 15