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← Freedom Church Liverpool

2025-03-31-accounts

Reports & Accounts

Financial Year Ending 31/03/2025

Contents

Legal & Administrative Details...................................................................................................................... 2 Trustees Report..............................................................................................................................................3 Independent Examiners Report.....................................................................................................................9 Statement of Financial Activities................................................................................................................. 10 Statement of Financial Position................................................................................................................... 11 Notes - Accounting Policies..........................................................................................................................13 Notes - Analysis of Income & Expenditure...................................................................................................16 Notes - Analysis of Net Assets Between Funds............................................................................................18 Notes - Other............................................................................................................................................... 19

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Legal & Administrative Details

Charity Name: Freedom Church Liverpool
Charity Number: 1161463
Company Number: 08980158
Charity Address: 178 Queens Drive, Wavertree, Liverpool, L15 6XX
Trustees: Dr Rebecca Ashworth
Babajide Bammeke
Chris Clifton-Brown (Chair)
Dr Barry Cooper
Helen Taft
Key Management Personnel: Chris Clifton-Brown (Lead Elder)
Chris Butland (Staff Elder and Company Secretary)
Phil Lanyon (Staff Elder and Treasurer)
Name & Address of Primary Banker:
HSBC, 23 Allerton Road, Mossley Hill, Liverpool, L18
2DA
Name & Address of Solicitor: Anthony Collins Solicitors LLP, 134 Edmund Street, Birmingham,
B3 2ES
Independent Examiner: Ben Priestley, 8 Yew Tree Gardens, Harrogate, HG2 9JU

Trustees Report

The trustees, who are also Directors of the charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 31 March 2025.

Objects of the charity

Our company’s two charitable purposes, as set out in the objects, contained in the Company’s Memorandum of Association are as follows: -

  1. “To advance the Christian faith in accordance with our Statement of Beliefs in Liverpool and in such other parts of the UK and the world as the trustees may from time to time see fit”.

  2. “The relief and or prevention of poverty in Liverpool and in such other parts of the UK and the world as the trustees may from time to time see fit”.

Summary of the charity's main activities and achievements

In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission. To further the above objects and vision, the charity’s main activities and achievements were as follows:

1. Activities for the advancement of the Christian faith

Freedom Church Liverpool is an evangelical church – part of the Newfrontiers worldwide family of churches – which has regular gatherings in two areas of Liverpool – Childwall in the South, and Maghull in the North. The Childwall site has been meeting regularly on Sundays at Childwall Sports and Science Academy since 2014, whilst the Maghull site (Freedom Church Maghull) began regular Sunday meetings in early 2024.

During the financial year, our activities for the advancement of the Christian faith included:

2. Activities for the Relief of Poverty

We continue to be passionate about relieving poverty for the people of Liverpool and beyond. Our various social action projects benefitted many people in the area during 2024/25. The table below provides a summary of our key activities to relieve poverty, and the following pages highlight some of the main outcomes of our work.

Activity Purpose Frequency Main Location(s) Frequency Main Location(s)
Freedom CMA Provision of free debt advice to members of the Ongoing Frontline Church
Debt Advice public in severe financial distress Liverpool, L15
Baby Basics Preparation and distribution of essential items for Ongoing Big Yellow Storage
Liverpool babies born into vulnerable situations Facility, L15
Someone Provision of spiritual care (chaplaincy) and practical Weekly Alder Hey Children’s
Cares care to patients and families in hospital Hospital, L12
Liverpool
Not Forgotten Provision of support packages for local young Ongoing Homes across city
people leaving the care system
Hostel Provision of spiritual care (chaplaincy), welcome Weekly Birley Court Hostel,
Chaplaincy and support to people entering the UK to seek L8
asylum

Freedom CMA Debt Advice

Our face-to-face Debt Advice service continued to have a huge impact, helping to free people from the grip of spiralling debt. Below are some of the highlights from the year. We are grateful for our ongoing partnership with Imagine If Trust and Frontline Church, who have continued to provide space for our Debt Advisor and volunteers to meet with clients.

Baby Basics Liverpool

Baby Basics once again supported a huge number of families in Liverpool during 2024/25. As well as our core offer of “starter packs” full of baby essentials, we were also able to meet many other additional needs for families with babies. Here are some of the highlights from the year.

Someone Cares

Our ministry to help support patients and parents/carers at Alder Hey Children’s Hospital continued to bless many people, in partnership with the hospital’s Spiritual Care team. Large steps were also taken to establish Someone Cares UK - helping churches across the country to replicate our partnership with Alder Hey and see how they can help “Bring hope into hospitals”. By the end of the year, two pilot projects were underway, and the project founder Jenni Calcraft had appeared on J-John’s nationally renowned podcast, “Facing the Canon”!

Not Forgotten

This project provides young people leaving the care system with “starter packs” to help them move into their first new home independently. Packs include key household items totalling around £100, including kitchen essentials, bedding and - perhaps most importantly - a message reminding the young person that they are “not forgotten”.

Hostel Chaplaincy

We continued to support people seeking asylum within Liverpool through our weekly visits to a local hostel. Our team of volunteer chaplains serve hot drinks and offer friendship and conversation to the residents from a wide variety of nation. Some residents received spiritual care, prayer, and invitations to church gatherings. Of those who chose to engage in church a small number asked to be baptised and publicly shared their testimonies of faith.

We also provided practical support to those in need, including provision of transport, clothing, and where appropriate, financial support through one-off giving. During the winter, we partnered with Penny Lane Church to purchase winter clothing essentials – hats, scarves and gloves – for residents who were experiencing their first cold season in the UK, many of whom had arrived from far warmer climates.

We were also featured by Welcome Churches in their 2024 Christmas video. Welcome Churches have created a network of churches in the UK – including ours – which commit to being hospitable to people seeking asylum and refugees. With many people in the asylum “system” being moved from city to city at short notice, we have regularly used the network to help find people new churches in the towns they have been moved to.

https://www.youtube.com/watch?v=XrbYHA1Kltw

Giving and Partnerships

In addition to our own ministries and activities, Freedom Church was also gave generously to other organisations and individuals in line with our charitable objectives. A total of £17.8k was given to recipients including:

Structure, Governance and Management

The company was incorporated on 4 April 2014 and is a private limited company limited by guarantee. The company carries on the activities of Freedom Church Liverpool which began its ministry in September 2013. The company was registered as a charity (Reg. No. 1161463) on 28 April 2015.

The Trustees are responsible for setting policy and budget and making operating decisions, and they meet regularly to monitor the activities of the organisation. New Trustees are recruited and appointed by the existing Trustees, by a majority vote.

Freedom Church Liverpool receives strategic guidance from New Ground Churches (Reg. No. 1121110).

Spiritual Leadership

The Church is overseen spiritually by a team of five “Elders”. This team is made up of a mixture of employed staff and volunteers, who meet regularly to set the spiritual direction of the Church, and to ensure pastoral care of the congregation is provided. The Elders also take responsibility for Bible teaching in the Church, either preaching themselves or training up and supporting other members of the church to preach. Elders who served the church in 2024/25 were:

The Eldership team is supported by “Wider Leadership Teams” for each church site (Childwall and Maghull). These consist of the Elders plus key members of the church with a variety of leadership skills, who are able to input their knowledge through these meetings.

Staff Team

The church’s day to day operations were largely carried out by its Staff Team who were employed to specific roles within the church. The team was overseen in a voluntary capacity by Chris Clifton-Brown, meeting regularly to review operations and plan activities ahead. Some staff focus on the general running of the church and pastoral support of its members, whilst others have more specific roles serving our social action projects. Staff were supported by a large number of volunteers, who helped to run the Church’s meetings, projects and activities.

Financial Review

There were three main sources of income for Freedom Church Liverpool during the year:

Reserves Policy

To enable Freedom Church Liverpool to meet its financial responsibilities, and to survive fluctuations in its finances, the Trustees have agreed to keep enough level of financial reserves to ensure that main operations could continue for a minimum period of 3 months and up to a maximum of 6 months. This puts our target reserves at between £37.5k and £75.1k in normal times. At the end of the 2024/2025 financial year, the charity held £46k in free reserves (23/24: £67.1k).

Responsibilities of Trustees under charity law

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

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

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 and the Charity (Accounts and Reports) Regulations 2008. They 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.

Signature

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

Independent Examiners Report

I report to the trustees on my examination of the accounts of Freedom Church Liverpool ('the charity') for the year ended 31/03/2025.

Responsibilities and Basis of Report

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

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

Independent Examiners Qualification

I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants (CIMA), which is one of the listed bodies.

Independent Examiner’s Statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Independent Examiner’s Details

Statement of Financial Activities

Unrestricted Restricted Total Prior Year
Incoming Resources
Donations & Legacies (Note 15) 149,765 73,438 223,202 231,204
Charitable Activities 0 0 0 300
Investments 2,117 0 2,117 1,873
Trading Activities 0 0 0 0
Other 0 5,754 5,754 2,740
Total incoming resources 151,882 79,192 231,073 236,116
Resources Used
Charitable Activities (Note 16 and 153,699 86,601 240,300 213,740
20)
Raising Funds 629 0 629 0
Governance Costs 0 0 0 0
Support 0 0 0 0
Other 0 0 0 0
Total resources used 154,328 86,601 240,929 213,740
Net Incoming / Outgoing Resources -2,446 -7,410 -9,856 22,376
(before transfers)
Fund Transfers In 0 16,376 16,376 18,961
Fund Transfers Out 16,376 0 16,376 18,961
Net Incoming / Outgoing Resources -18,822 8,966 -9,856 22,376
(before gains/losses)
Investment Gains (or Losses) 0 0 0 0
Net Incoming / Outgoing Resources -18,822 8,966 -9,856 22,376
(before Asset Revaluation)
Asset Revaluation 0 0 0 0
Net Movement of Funds -18,822 8,966 -9,856 22,376
Total Funds Brought Forward 117,112 41,039 158,151 135,775
Total Funds Carried Forward 98,290 50,005 148,296 158,151

Statement of Financial Position as at 31[st] March 2025

Unrestricted
Restricted
Total		 Prior Year
Non-Current Assets
Fixed Assets (Note 17)
2,883
0
2,883
6,540
Total
2,883
0
2,883
6,540
Current Assets
Cash
95,663
47,498
143,161
Accounts Receivable
2,071
0
2,071
Prepayments
0
3,606
3,606		 147,522
3,021
2,510
Total
97,734
51,104
148,838		 153,053
Current Liabilities
Accounts Payable (Note 26)
2,326
187
2,514
Deferred Income
0
911
911		 1,442
0
Total
2,326
1,099
3,425		 1,442
Net Current Assets
95,408
50,005
145,413		 151,611
Total Net Assets (Assets Minus
Liabilities)
98,291
50,005
148,296		 158,151
Represented By
General (Unrestricted)
48,091
0
48,091
67,112
Building Fund (Designated)
50,200
0
50,200
50,000
Restricted (Restricted)
0
50,005
50,005
41,039
Total Funds
98,291
50,005
148,296
158,151

Exemption from audit

For the year ending 31 March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Responsibilities of directors/trustees:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime. The trustees declare that they have approved the accounts above.

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period.

The directors are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for

taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signature

These accounts have been approved by the trustees, and are signed on their behalf by:

Notes - Accounting Policies

1. Basis of Preparation

These 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 (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out in the accounting policies below.

2. Going Concern

The Trustees consider Freedom Church Liverpool a going concern at the date for approving the accounts. There are no material uncertainties that the charity can continue as a going concern for the next year.

3. Key Risks & Uncertainties

The charity is exposed to various risks, including operational, financial and reputational risks. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

4. Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal. Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

5. Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

6. Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognied where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

7. Governance Costs

Governance costs include costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. Governance costs are shown within ‘Analysis of Expenditure’ note. There were no governance costs in 2024/25, with the Independent Examiner generously providing their services free of charge.

8. Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

9. Tangible Fixed Assets

Assets over the value of £500 are capitalised. Depreciation is provided on tangible fixed assets at rates calculated to write off the cost of an asset, less its estimated residual value, over the expected useful economic life of that asset, as follows:

10. Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the statement of Financial Activities as they become payable in accordance with the rules of the scheme.

11. Operating Leases

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.

12. Taxation

The charity is exempt from tax on its charitable activities.

13. Judgements and Key Sources of Estimation

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

In preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:

14. Concessionary Loans

The charity initially recognises and measures concessionary loans at the amount received or receivable. The carrying amount is adjusted in subsequent years to reflect repayments and any accrued interest.

Notes - Analysis of Income & Expenditure

15. Analysis of Income

Current Year

Unrestricted Restricted Total
Incoming Resources
Donations & Legacies
Donations 132,692 19,670 152,362
Gift Aid 17,073 653 17,725
Grants 0 53,115 53,115
Charitable Activities
Event Income 0 0 0
Investments
Bank Interest 2,117 0 2,117
Trading Activities
Rental Income 0 0 0
Sales 0 0 0
Other
Other Income 0 5,754 5,754
Total incoming resources 151,882 79,192 231,073

Prior Year

Unrestricted Restricted Total
Incoming Resources
Donations & Legacies
Donations 134,880 14,990 149,870
Gift Aid 15,616 105 15,721
Grants 0 65,613 65,613
Charitable Activities
Event Income 0 300 300
Investments
Bank Interest 1,873 0 1,873
Trading Activities
Rental Income 0 0 0
Sales 0 0 0
Other
Other Income 0 2,740 2,740
Total incoming resources 152,368 83,748 236,116

16. Analysis of Expenditure

Current Year

Unrestricted Restricted Total
Resources Used
Charitable Activities
Activities 16,593 31,271 47,864
Admin 15,969 13,434 29,403
Advertising 128 0 128
Bank Charges 70 0 70
Depreciation 3,657 0 3,657
Equipment 2,128 122 2,249
Event Costs 3,250 12,049 15,299
Gifts Given 14,753 3,023 17,777
Other Expenditure 112 0 112
Premises 0 0 0
Staff Costs 97,039 26,702 123,741
Raising Funds
Bid Writing 629 0 629
Total resources used 154,328 86,601 240,929

Prior Year

Unrestricted Restricted Total
Resources Used
Charitable Activities
Activities 10,689 33,094 43,783
Admin 17,406 8,433 25,839
Advertising 88 0 88
Bank Charges 119 0 119
Depreciation 4,078 0 4,078
Equipment 1,832 146 1,978
Event Costs 1,912 0 1,912
Gifts Given 13,481 1,114 14,595
Other Expenditure 611 181 792
Premises 0 0 0
Staff Costs 100,110 20,446 120,556
Raising Funds
Bid Writing 0 0 0
Total resources used 150,326 63,414 213,740

Notes - Analysis of Net Assets Between Funds

17.

Current Year

Unrestricted Restricted Total
Current Assets 97,734 51,104 148,837
Non-Current Assets 2,883 0 2,883
Current Liabilities 2,326 1,099 3,425
Non-Current Liabilities 0 0 0
Total Net Assets (Assets Minus Liabilities) 98,290 50,005 148,296

Prior Year

Unrestricted Restricted Total
Current Assets 112,005 41,048 153,053
Non-Current Assets 6,540 0 6,540
Current Liabilities 1,433 9 1,442
Non-Current Liabilities 0 0 0
Total Net Assets (Assets Minus Liabilities) 117,112 41,039 158,151

Notes - Other

18. Volunteers

The charity benefits greatly from the voluntary contributions of time and money. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.

19. Independent Examination Fees

Fees payable to the independent examiner for independent examination were: £0 (fee payable in the prior year: £0).

20. Staff Costs

There were two full time and five part time staff at the end of the financial year, totalling 3.86 FTE (previous year: 3.86)

The average number of employees during the year was 7 (previous year: 7)

The total staff costs and employee benefits for the reporting period are analysed as follows:

No employees received salaries at a rate of more than £60,000 per annum.

21. Key Management Personnel

The charity considers its key management personnel to be:

The total employee benefits received by the key management personnel (including employer national insurance and pension contributions) was £77,950 (23/24: £72,370)

22. Trustee Remuneration

Dr Barry Cooper is a self-employed charity fundraiser who has a fund-raising contract with Freedom Church Liverpool Limited. In 2024-25 he was involved in raising grant funding totalling £52.8k for which he invoiced the charity and was paid a total of £629 (23/24: £343)

23. Trustee Expenses

During the year Chris Clifton-Brown incurred and was reimbursed for £248 (23/24: £483) for expenditure on behalf of the charity.

24. Trustee Donations

During the year the total aggregated donations made to the charity by the trustees was £0. There were no conditions attached to the donations. (total aggregate donations from prior year were £0)

25. Tangible Fixed Assets

Computer & Office Equipment
Music & Technical Equipment
Total		 Computer & Office Equipment
Music & Technical Equipment
Total
Cost
Prior to 1st April 2024
5,280
17,985
23,265
Additions in financial year
0
0
0
Total as at 31st March 2025
5,280
17,985		 23,265
Depreciation
Prior to 1st April 2024
4,400
12,325
16,725
Additions in financial year
703
2,954
3,657
Total as at 31st March 2025
5,103
15,279		 20,382
Net Book Value
As at 31st March 2025
177
2,706		 2,883
As at 31st March 2024
880
5,660		 6,540

26. Debtors

Accounts Receivable

Description Amount
Gift Aid 2,071
Total 2,071

Prepayments

Description Amount
Youth Camp 2025 3,606
Total 3,606

27. Creditors

Accounts Payable

Description Amount
Youth Camp 2025 2,514
Total 2,514

28. Deferred Income

Description Amount
Deferred Income 911
Total 911

29. Analysis of Charitable Funds

Current Year

Fund Name Opening Balance Income Expenditure Fund Transfers Closing Balance
Unrestricted
General (Unrestricted) 66,912 145,017
149,679		 -16,376 45,875
Maghull (Unrestricted) 200 6,664
4,649		 0 2,215
Unrestricted Total 67,112 151,682 154,328 -16,376 48,090
Restricted
Restricted (Restricted) 2,640 7,920
14,936		 4,376 0
Debt Advice (Restricted) 0 11,270
14,944		 4,000 326
Baby Basics (Restricted) 29,131 36,964
31,856		 0 34,239
Hostel Chaplaincy 0 0
2,532		 2,500 -32
(Restricted)
Someone Cares (Restricted) 4,745 11,475
8,650		 2,000 9,570
Not Forgotten (Restricted) 4,523 11,563
13,684		 3,500 5,902
Restricted Total 41,039 79,192 86,602 16,376 50,005
TOTAL 108,151 230,873 240,930 0 98,096

Prior Year

Fund Name Opening Balance Income Expenditure Fund Transfers Closing Balance
Unrestricted
General (Unrestricted) 73,966 151,908
149,715		 -9,247 66,912
Maghull (Unrestricted) 0 460
611		 351 200
Total 73,966 152,368 150,326 -8,896 67,112
Unrestricted Total 73,966 152,368 150,326 -8,896 67,112
Restricted
Restricted (Restricted) 415 12,746
806		 -9,715 2,640
Debt Advice (Restricted) 0 2,675
13,456		 10,781 0
Baby Basics (Restricted) 7,968 51,740
30,577		 0 29,131
Hostel Chaplaincy 0 125
5,858		 5,733 0
(Restricted)
Someone Cares (Restricted) 0 7,188
4,539		 2,097 4,745
Not Forgotten (Restricted) 3,426 9,275
8,178		 0 4,523
Total 11,810 83,748 63,414 8,896 41,039
Restricted Total 11,810 83,748 63,414 8,896 41,039
TOTAL 85,775 236,116 213,740 0 108,151

30. Fund Transfers

Description From To Amount
Q1 Debt Advice General Debt Advice 2,000
Q1 Hostel Outreach General Hostel Chaplaincy 1,250
Q1 Not Forgotten General Not Forgotten 875
Q1 Somone Cares Local General Someone Cares 500
Q2 Debt Advice General Debt Advice 2,000
Q2 Hostel Outreach General Hostel Chaplaincy 1,250
Q2 Not Forgotten General Not Forgotten 875
Q2 Someone Cares Local General Someone Cares 500
Q3 Not Forgotten General Not Forgotten 875
Q3 Someone Cares Local General Someone Cares 500
Q4 Not Forgotten General Not Forgotten 875
Q4 Someone Cares Local General Someone Cares 500
WA Balancing General Restricted 4,376

31. Fund Descriptions

Name Description
General Freedom Church Liverpool's General, unrestricted fund
Restricted Restricted fund for all donations given for specific purpose not covered by other funds
Debt Advice Freedom CMA Debt Advice's fund for all income and expenditure relating to this project
Baby Basics Baby Basics Liverpool's fund for all income and expenditure relating to this project
Building Fund Designated fund for building purchase
Hostel Chaplaincy Hostel Chaplaincy fund for all income and expenditure relating to this project
Not Forgotten Not Forgotten's fund for all income and expenditure relating to this project
Someone Cares Someone Cares Liverpool and National's fund for all income and expenditure relating to this
project
Maghull Freedom Church Maghull's (a site of Freedom Church Liverpool) General, unrestricted fund

32. Company Status

The company is a company limited by guarantee and not having a share capital. Every member of the company undertakes to contribute in a winding up sum not exceeding £1 whilst they are a member, or within one year after ceasing to be a member, towards debts and liabilities contracted before ceasing to be a member.

33. Transactions to Related Parties

During the year the charity employed Toria Clifton-Brown, who is closely related to Chris Clifton-Brown, who is a trustee and member of the Spiritual Leadership team. Toria received employment benefits totalling £10,871 (23/24: £9,250) for providing project management services to the charity in her role as Baby Basics Liverpool Coordinator.

Also, the charity employed Neil Gresty, who is related to Barry Cooper, who is a Trustee. Neil received employment benefits totalling £818 (23/24: £0) for his role as Project Developer for the Someone Cares UK project.

Three Trustees donated money to the charity via companies of which they are Directors. Chris Clifton-Brown (CCB Sheet Steel), Barry Cooper (Rainbow Childcare) and Babajide Bammeke (50000 Feet Consulting Ltd). In total, these transactions amounts to £46,500 (23/24: £59.6k).

34. Prior Period Adjustment

There were no prior year adjustments.

35. Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

36. Other

Deferred income of £911 is made up of mostly (£566) refunded costs of a duplicate transaction made in error. The remainder (£345) is made up of advanced payments for activities taking place in the following financial year.