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2023-10-31-accounts

The Charity Registration Number is :- 1192224

Hope Church Wirral

Report and Accounts

31 October 2023

Hope Church Wirral

Report and accounts for the year ended 31 October 2023

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 5
Independent Accountant's Report 7
Funds Statements:-
Statement of Financial Activities 8
Movements in funds 10
Income and Expenditure account 11
Balance sheet 12
Notes to the accounts 13

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2023

The Trustees present their Report and Accounts for the year ended 31 October 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Hope Church Wirral.

The charity is also known by its operating name, Hope Church Wirral.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1192224.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .

The governing document is dated 09 November 2020

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity

Hope Church Wirral Station Road, Hoylake Wirral, CH47 4AA Telephone 01516326084

Email Address hello@hope-church.co.uk Web address www.hope-church.co.uk

The Trustees in office on the date the report was approved were:-

Richard Anthony Holmes Anna Kasha - appointed 6 November 2022 Daniel Kasha - appointed 6 November 2022 Katie Lauren Starkey Jonathan David Brennan Dr Alexander John Rankin

At the Annual General Meeting Chris Rankin retire as trustees, but are eligible for reappointment.

All the trustees are also members of the charity.

1

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2023

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

To advance the Christian faith for the public benefit in accordance with the statement of beliefs and practices in the Schedule hereto in Wirral and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit.

To relieve persons who are in conditions of need or hardship, or who are aged or sick and to relieve the distress caused thereby in Wirral and wherever else in the world and trustees from time to time think fit.

To promote and fulfill such other charitable objectives, beneficial to the community in Wirral or other parts of the world as the trustees may from time to time think fit.

The main activities undertaken in relation to those purposes during the year.

We have continued to hold church services, aiming to empower Christians and create a safe, warm, and welcoming environment for those who are exploring their faith. As the COVID situation improved, we prioritised gathering together and strengthening relationships by appointing leaders to oversee our connect groups, which are small groups that meet throughout the week. This has had a significant impact on our community, as we saw new people joining us throughout the year. Our Youth and Children's work has gone from strength to strength this year. Our team expanded the number of regular youth and children's groups we offer during the week to better engage with them and their families. We were able to resume our outreach in schools after the pandemic, reestablishing connections with our local educational institutions. Additionally, our Toddler Group, Roundabout, continues to have a huge impact on new parents and carers. Following the COVID restrictions, we established a new rhythm and venue within the church to effectively run this muchneeded ministry.

The most significant change this year has been the launch of TLG Wirral. This alternative provision school works in collaboration with the local council and schools to provide education for individuals at risk of exclusion. Although we embarked on this journey in 2020, we received approval to open in 2021. Our centre officially opened in February 2022, and within the first six months, we have witnessed amazing transformations in the lives of many students. In May 2021, we achieved OFSTED registration, further validating our commitment to educational excellence.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

  1. holding regular services for worship

  2. holding regular activities for various age groups to demonstrate the relevance of the Christian faith to everyday life

  3. providing facilities for the local community

  4. visiting and supporting the aged and sick persons and others in need

  5. supporting various persons and groups engaged in ministering to the needs of others in various parts of the UK and abroad

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

2

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2023

The contribution of volunteers during the year.

The charity depends on the support of its volunteers, which is much appreciated. The charity had over 70 Volunteers who donated in excess of 3000 hours of their time doing roles that helped the church fulfil its charitable objectives including running Sunday Services, Children’s work and outreach within our community. We have a number of specialist volunteers overseeing Safeguarding and Finance Support. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

The main achievements and performance of the charity during the year.

The main achievements and performance of the charity during the year. Throughout the year, the charity actively pursued its purpose of serving the public benefit through a range of meaningful activities. Firstly, regular services for worship were held, providing a space for spiritual reflection and devotion. Moreover, the organisation organised various activities for different age groups to demonstrate how the Christian faith is relevant to everyday life. By offering facilities for the local community, the charity created a sense of belonging and inclusivity, serving as a hub for social interactions and gatherings. Another vital aspect of their work involved visiting and supporting the elderly, sick individuals, and others in need, demonstrating their commitment to providing compassionate care. Furthermore, the charity extended its reach by offering support to individuals and groups engaged in ministering to the needs of others across different regions of the UK and abroad. Collectively, these endeavours exemplify the charity's unwavering dedication to its purpose, uplifting and benefiting the public it serves..

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

  1. Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.

  2. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

HSBC UK

Bankers Accountants KBH Accountants Ltd - 255 Poulton Road, Wallasey, CH44 4BT

3

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2023

Financial review

The charity's financial position at the end of the year ended 31 October 2023

The financial position of the charity at 31 October 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2023
£
533
59,726
-
59,726		 2022
£
59,193
48,928
10,265
59,193

Financial review of the position at the reporting date, 31 October 2023 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

The church building has been transferred from Hoylake Chapel Fellowship Trust but has not been valued and it will be valued in next year's accounts

Policies on reserves.

It is the policy of this church to hold in reserves the equivalent of three months' salary costs. This policy will be reviewed in twelve month’s time.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Olivia Higgins

Member of Chartered Certified Accountants 255 Poulton Road

Wallasey Merseyside CH44 4BT

4

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2023

Statement of Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on __ 2024.

Richard Holmes Trustee

5

Hope Church Wirral

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 October 2023

I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 29 for the year ended 31 October 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

6

Hope Church Wirral

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 a proper understanding of the financial statements to be reached.

Signed:-

Olivia Higgins - Independent Examiner

Chartered Certified Accountants

255 Poulton Road Wallasey Merseyside CH44 4BT

This report was signed on __ 2024

7

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2023

Statement of Financial Activities for the year ended 31 October 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
94,007
Charitable activities
A2
3,997
Other trading activities
A3
36,885
Total income
A
134,889
Expenditure on:
Raising funds
B1
-
Charitable activities
B2
124,091
Total expenditure
B
124,091
Net income for the year
10,798
Net income after transfers
A-B-C
10,798
10,798
Total funds brought forward
48,928
Total funds carried forward
59,726
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
10,265
10,265
(10,265)
(10,265)
(10,265)
10,265
-		 Current year
Total Funds
2023
£
94,007
3,997
36,885
134,889
-
134,356
134,356
533
533
533
59,193
59,726		 Prior Year
Total Funds
2022
£
139,927
7,001
16,686
163,614
44
104,377
104,421
59,193
59,193
59,193
-
59,193

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All activities derive from continuing operations

The notes attached on pages 13 to 29 form an integral part of these accounts.

8

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2023

Hope Church Wirral - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Total expenditure
B
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
128,541
6,025
16,686
151,252
44
102,280
102,324
48,928
-
48,928
48,928
-
48,928

 Prior Year
Restricted
Funds
2022
£
11,386
976
-
12,362
-
2,097
2,097
10,265
-
10,265
10,265
-
10,265		 Prior Year
Total Funds
2022
£
139,927
7,001
16,686
163,614
44
104,377
104,421
59,193
-
59,193
59,193
-
59,193

All activities derive from continuing operations

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'

The notes attached on pages 13 to 29 form an integral part of these accounts.

9

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2023

Hope Church Wirral - Resources applied in the year ended 31 October 2023 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
Net resources available to fund charitable activities		 2023
£
533
-
-
533		 2022
£
59,193
(40,971)
-
18,222

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 13 to 29 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 October 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
10,798
59,726
Closing revenue funds
59,726
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
59,726
Recognised gains and losses before
transfers		 Restricted
Funds
2023
£
(10,265)
-
-
Restricted
Funds
2023
£
-		 Total
Funds
2023
£
533
59,726
59,726
Total
Funds
2023
£
59,726		 Last year
Total Funds
2022
£
59,193
59,193
59,193
Last Year
Total Funds
2022
£
59,193

The notes attached on pages 13 to 29 form an integral part of these accounts.

10

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2023

Hope Church Wirral

Income and Expenditure Account for the year ended 31 October 2023 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2023
£
127,577
7,312
134,889
134,889
100,082
1,454
-
32,820
-
134,356
533
-
533
533		 2022
£
153,929
9,685
163,614
163,614
71,677
1,454
44
31,246
-
104,421
59,193
-
59,193
59,193

All activities derive from continuing operations

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 13 to 29 form an integral part of these accounts.

11

Hope Church Wirral - Balance Sheet as at 31 October 2023

SORP
Note Ref 2023 2022
£ £
Fixed assets A
Tangible assets 10 A2 38,063 39,517
Current assets B
Cash at bank and in hand B4 24,007 23,331
Creditors: amounts falling due within
one year 11 C1 (2,584) (3,655)
Net current assets 21,663 19,676
The total net assets of the charity 59,726 59,193
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds
15
D2
-
Unrestricted Funds
Unrestricted Revenue Funds
15
D3
59,726
Total charity funds		 10,265
-
48,928
59,726
59,726		 10,265
48,928
59,193

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.

The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Richard Holmes

Trustee Approved by the board of trustees on __ 2024

The notes attached on pages 13 to 29 form an integral part of these accounts.

12

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Dividends are accrued when the shareholder’s right to receive payment is established.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

13

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense.

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in 'legacies and donations '. Goods donated for resale are included in 'Income from other trading activities'

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner.

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note5.

14

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

Policies relating to assets, liabilities and provisions and other matters.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

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

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 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 on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets
Trustees' remuneration
Pension costs		 2023
£
1,454
30,000
1,730		 2022
£
1,454
28,545
1,831

15

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

5 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had over 40 Volunteers who donated in excess of 3000 hours of their time doing roles that helped the church fulfil its charitable objectives including running Sunday Services, Children’s work and outreach within our community. We have a number of specialist volunteers overseeing Safeguarding and Finanace Support. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

6 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
Trustees' Remuneration as detailed in note 8
Other benefits paid to trustees, as detailed in note 8
Total salaries, wages and related costs		 2023
£
30,191
1,730
30,000
1,800
63,721		 2022
£
30,855
1,831
28,545
1,681
62,912

7 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

8 Remuneration and payments to Trustees and persons connected with them

Remuneration payable to trustees or connected persons
Jonathon Brennan
Total remuneration		 2023
£
30,000
30,000		 2022
£
28,545
28,545

As per the charity constitution:

(a) The Pastor for the time being Jonathan David Brennan will automatically be a charity trustee, for as long as he or she holds that office.

(b) If unwilling to act as a charity trustee, the office holder may: (i) before accepting appointment as a charity trustee, give notice in writing to the trustees of his or her unwillingness to act in that capacity; or(ii) after accepting appointment as a charity trustee, resign under the provisions contained in clause [12] (Retirement and removal of charity trustees). The office of ex officio charity trustee will then remain vacant until the office holder ceases to hold office.

Pension payments relating to trustees or connected persons
Jonathon Brennan		 2023
£
1,800
1,800		 2022
£
1,681
1,681

16

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

9 Heritage assets not included in the accounts

The property was purchased by Hoylake Chapel 25 years ago and transferred to Hope Church on 7th July 2022. The valuation will be done in the current year.

10 Tangible fixed assets

Current Year
Cost
At 1 November 2022
At 31 October 2023
Depreciation
Charge for the year
At 31 October 2023
Net book value
At 31 October 2023
11 Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
12 Income and Expenditure account summary
At 1 November 2022
Surplus after tax for the year
At 31 October 2023		 Land and
Buildings
£
38,213
38,213
764
1,528
36,685		 Plant &
Machinery
£
2,758
2,758
690
1,380
1,378		 Motor
Vehicles
£
-
-
-
-
-
2023
£
1,344
1,240
2,584
2023
£
59,193
533
59,726		 Total
£
40,971
40,971
1,454
2,908
38,063
2022
£
2,220
1,435
3,655
2022
£
-
59,193
59,193

13 No related party transactions

There were no transactions with related parties in the year , except with regard to trustees' remuneration.

17

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

14 Particulars of how particular funds are represented by assets and liabilities

At 31 October 2023
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 November 2022
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
38,063
24,247
(2,584)
59,726
Unrestricted
funds
£
39,517
13,066
(3,655)
48,928		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
10,265
-
10,265		 Total
Funds
£
38,063
24,247
(2,584)
59,726
Total
Funds
£
39,517
23,331
(3,655)
59,193

15 Change in total funds over the year as shown in Note 14 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Building
Ear Mission
Total restricted funds
Total charity funds		 Funds brought
forward from
2022
£
48,928
48,928
1,361
8,904
10,265
59,193		 Movement in
funds in 2023
See Note 16
£
10,798
10,798
(1,361)
(8,904)
(10,265)
533		 £
-
-
-
-
-
-
Transfers
between
funds in 2023		 Funds carried
forward to
2024
£
59,726
59,726
-
-
-
59,726

18

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2023

16 Analysis of movements in funds over the year as shown in Note 15

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Building
Ear Mission		 Income
2023
£
134,889
-
-
134,889		 Expenditure
2023
£
(124,091)
(1,361)
(8,904)
(134,356)		 Other
Gains &
Losses
2023
£
-
-
-
-		 Movement
in funds
2023
£
10,798
(1,361)
(8,904)
533

17 The purposes for which the funds as

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Restricted funds:-

Building Ear Mission

Restricted building funds are used for the purpose of maintaining the building or for approved building work to be carried out. Restricted mission funds are used for mission work or support of missionaries in accordance with the objectives of the charity.

18 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity has unlimited joint and several liability for the debts of the charity.

19

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

19 Donations, Grants and Legacies

----- Start of picture text -----
|||||| |---|---|---|---|---| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds| |2023|2023|2023|2022| |£|£|£|£| |Donations and gifts from individuals| |Small donations individually less than £1000|51,246|-|51,246|40,034| |Refunds from HMRC on gift aided donations|7,312|-|7,312|9,685| |Mr Wood| |-|-|-|7,000| |Total donations and gifts from|58,558|-|58,558|56,719| |individuals|

----- End of picture text -----

All the donations and gifts in the prior year were unrestricted.

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

----- Start of picture text -----
||||| |---|---|---|---| |Prior Year|Prior Year|Prior Year| |Unrestricted|Restricted|Total Funds| |Funds|Funds| |2022|2022|2022| |£|£|£| |Prior year|55,014|1,705|56,719|

----- End of picture text -----

20

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
£ £ £ £
Revenue grants and donations from non
public bodies
Hoylake Chapel Fellowship Trust 2,807 - 2,807 78,208
St Mary's - - - 5,000
East Midlands 7,642 - 7,642 -
Transforming Lives 15,000 - 15,000 -
Biddulph Gospel Hall 10,000 - 10,000 -
35,449
All the grants in the prior year were unrestricted.
Prior Year
Unrestricted
Funds
2022
£
Prior Year
73,527
Total Donations, Grants and Legacies
Total private sector revenue grants
Revenue grants and donations from non public bodies (Include Gift Aid
Year analysis		 -
35,449
83,208
Prior Year
Prior Year
Restricted
Funds
Total Funds
2022
2022
£
£
9,681
83,208
donations from subsidiaries) - Prior
Total Donations, Grants and
Legacies		 A1 94,007 - 94,007 139,927
All the donations and gifts in the prior year were unrestricted.
Prior year Unrestricted
Funds
2022
£		 Restricted
Funds
2022
£		 Prior Year
Total Funds
2022
£
Total Donations, Grants and
Legacies		 A1 128,541 11,386 139,927

21

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

20 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
Prior year
Primary purpose and ancillary trading
Total Primary purpose and ancillary trading
21
Current year
Total income from charitable trading
Total from charitable activities
A2
Income from charitable activities - Prior Year analysis
Prior year
Total income from charitable trading
Income from funders
Fees paid
Fees paid
Sale of goods and services in accordance
with the charity's objects
Events and activities
Total Primary purpose and ancillary
trading
Sale of goods and services in accordance
with the charity's objects
Events and activities
Total Income from charitable activities		 Current year
Unrestricted
Funds
2023
£
1,952
-
2,045
3,997
Prior Year
Unrestricted
Funds
2022
£
4,428
515
1,082
6,025
Current year
Unrestricted
Funds
2023
£
3,997
3,997
Prior Year
Unrestricted
Funds
2022
£
6,025
-
6,025		 Current year
Restricted
Funds
2023
£
-
-
-
-
Prior Year
Restricted
Funds
2022
£
976
-
-
976
Current year
Restricted
Funds
2023
£
-
-
Prior Year
Restricted
Funds
2022
£
976
-
976		 Current year
Total Funds
2023
£
1,952
-
2,045
3,997
Prior Year
Total Funds
2022
£
5,404
515
1,082
7,001
Current year
Total Funds
2023
£
3,997
3,997
Prior Year
Total Funds
2022
£
7,001
-
7,001		 Prior Year
Total funds
2022
£
5,404
515
1,082
7,001
Prior Year
Total Funds
2022
£
7,001
7,001

22

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

22 Income from other, non charitable, trading activities

Current year
Current year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
36,885
-
Total from other activities
A3
36,885
-
Income from other, non charitable, trading activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Prior Year
16,686
-
Income from letting and licensing of
property for non charitable purposes		 Current year
Total Funds
2023
£
36,885
36,885
Total Funds
16,686		 Prior Year
Total Funds
2022
£
16,686
16,686

23 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Direct charitable activities expenses
Defined contribution pension costs - charitable
activities
Temporary Staff - Charitable Activities
Direct charitable activities expenses
Pastor expenses
Gross wages and salaries - charitable
activities
Defined contribution pension costs -
charitable activities
Pastor expenses
Gross wages and salaries - charitable
activities
Building project work		 Current year
Unrestricted
Funds
2023
£
24,932
1,730
1,355
1,423
4,474
15,597
49,511
Prior Year
Unrestricted
Funds
2022
£
30,855
1,831
4,756
2,441
39,883		 Current year
Restricted
Funds
2023
£
3,904
-
-
-
-
6,361
10,265
Prior Year
Restricted
Funds
2022
£
-
-
-
-
-		 Current year
Total Funds
2023
£
28,836
1,730
1,355
1,423
4,474
21,958
59,776
Prior Year
Total Funds
2022
£
30,855
1,831
4,756
2,441
39,883		 Prior Year
Total Funds
2022
£
30,855
1,831
-
4,756
2,441
-
39,883

23

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

24 Expenditure on charitable activities - Charitable trading

Current Year
Total charitable trading costs
B2b
Prior Year
Total charitable trading costs
B2b
Church events and activities expenses
TLG expenses
Church events and activities expenses
TLG expenses		 Current year
Unrestricted
Funds
2023
£
526
3,470
3,996
Prior Year
Unrestricted
Funds
2022
£
858
3,480
4,338		 Current year
Restricted
Funds
2023
£
-
-
-
Prior Year
Restricted
Funds
2022
£
1,897
-
1,897		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
526
2,755
3,470
3,480
3,996
6,235
Prior Year
Total Funds
2022
£
2,755
3,480
6,235

24

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

25 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Current Year
MCYC
Wirral YFC
Refilwe
Prior Year
Total grantmaking costs
B2c
Breakdown of Grants made to organisations
Prior Year
MCYC
Wirral YFC
Refilwe
Grants made to individuals
Breakdown of Grants made to organisations
Grants made to organisations
Grants made to organisations
Grants made to individuals		 Current year
Unrestricted
Funds
2023
£
1,350
1,770
3,120
Current year
Unrestricted
Funds
2023
£
370
200
1,200
1,770
Prior Year
Unrestricted
Funds
2022
£
1,100
2,250
3,350
Prior Year
Unrestricted
Funds
2022
£
600
550
1,100
2,250		 Current year
Restricted
Funds
2023
£
-
-
-
Current year
Restricted
Funds
2023
£
-
-
-
-
Prior Year
Restricted
Funds
2022
£
-
-
-
Prior Year
Restricted
Funds
2022
£
-
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
1,350
1,100
1,770
2,250
3,120
3,350
Current year
Total Funds
2023
£
370
200
1,200
1,770
Prior Year
Total Funds
2022
£
1,100
2,250
3,350
Prior Year
Total Funds
2022
£
600
550
1,100
2,250

25

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

26 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2023
2023
£
£
Premises Expenses
Rates and water charges
903
-
16,271
-
3,003
-
896
-
450
-
Administrative overheads
532
-
2,518
-
-
-
-
-
4,101
-
4,059
-
Professional fees paid to advisors other than the auditor or examiner
(552)
-
Legal fees
926
-
Financial costs
83
-
1,454
-
Support costs before reallocation
34,644
-
Total support costs - Current Year
34,644
-
The basis of allocation of costs between activities is described under accounting policies
Bank charges
Accountancy fees other than
examination or audit fees
Stationery and printing
Cleaning and waste management
Property insurance
Light heat and power
Premises repairs, renewals and
maintenance
Liabilty and contents insurance
Telephone, fax and internet
Equipment expenses
Software licences and expenses
Sundry expenses
Depreciation & Amortisation in total for		 Current year
Total Funds
2023
£
903
16,271
3,003
896
450
532
2,518
-
-
4,101
4,059
(552)
926
83
1,454
34,644
34,644		 Prior Year
Total Funds
2022
£
744
13,075
1,905
2,495
375
306
1,654
159
212
-
-
1,200
-
84
1,454
23,663
23,663
-
-
-

26

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

Prior Year
Premises Expenses
Rates and water charges
Light heat and power
Cleaning and waste management
Property insurance
Administrative overheads
Telephone, fax and internet
Postage
Stationery and printing
Equipment expenses
Software licences and expenses
Financial costs
Depreciation & Amortisation in total for
Total support costs - Prior Year
Accountancy fees other than
examination or audit fees
Bank charges
Premises repairs, renewals and
maintenance
Professional fees paid to advisors		 Current year
Unrestricted
Funds
2022
£
744
13,075
1,905
2,295
375
306
-
1,654
159
212
1,200
84
1,454
23,463		 Current year
Restricted
Funds
2022
£
-
-
-
200
-
-
-
-
-
-
-
-
-
200		 Prior Year
Total Funds
2022
£
744
13,075
1,905
2,495
375
306
-
1,654
159
212
1,200
84
1,454
23,663

The basis of allocation of costs between activities is described under accounting policies

27

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

27 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Trustees' remuneration
Total Governance costs
Prior Year
Independent Examiner's fees
Trustees' remuneration
Total Governance costs
Total Charitable expenditure
Current Year
Total direct spending
B2a
Total charitable trading costs
B2b
Total grantmaking costs
B2c
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Trustees Defined contribution pension
costs
Trustees Defined contribution pension
costs		 Current year
Unrestricted
Funds
2023
£
1,020
30,000
1,800
32,820
Prior Year
Unrestricted
Funds
2022
£
1,020
28,545
1,681
31,246
Current year
Unrestricted
Funds
2023
£
49,511
3,996
3,120
34,644
32,820
124,091		 Current year
Restricted
Funds
2023
£
-
-
-
-
Prior Year
Restricted
Funds
2022
£
-
-
-
-
Current year
Restricted
Funds
2023
£
10,265
-
-
-
-
10,265		 Current year
Total Funds
2023
£
1,020
30,000
1,800
32,820
Prior Year
Total Funds
2022
£
1,020
28,545
1,681
31,246
Current year
Total Funds
2023
£
59,776
3,996
3,120
34,644
32,820
134,356		 Prior Year
Total Funds
2022
£
1,020
28,545
1,681
31,246
Prior Year
Total Funds
2022
£
39,883
6,235
3,350
23,663
31,246
104,377

28 Total Charitable expenditure

28

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2023 as required by the SORP 2015

29 Expenditure on raising funds and costs of investment management

Current Year
Fundraising publicity & marketing
Total fundraising costs
B1
Prior Year
Fundraising publicity & marketing
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2023
£
-
-
Prior Year
Unrestricted
Funds
2022
£
44
44		 Current year
Restricted
Funds
2023
£
-
-
Prior Year
Restricted
Funds
2022
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
-
44
-
44
Prior Year
Total Funds
2022
£
44
44

29