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 :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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