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2025-10-31-accounts

The Charity Registration Number is :- 1192224

Hope Church Wirral

Report and Accounts

31 October 2025

Hope Church Wirral

Report and accounts for the year ended 31 October 2025

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 2025

The Trustees present their Report and Accounts for the year ended 31 October 2025.

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

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 Sheila Farrington - appointed on 23 April 2024 Anna Kasha Daniel Kasha 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 2025

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 our Sunday gatherings, growing numerically as a church, and reaching more and more people through our in-person and live-streamed services. Our aim remains to empower Christians and create a safe, warm, and welcoming environment for those who are exploring their faith. Our regular attendance grew rapidly this year, including new families, and a number of people moving to the area specifically to find community.

Our Youth and Children's work has continued to go from strength to strength this year. In January 2025 we appointed a part-time Children's Worker, followed by two part-time Youth Workers in September 2025. Their appointment has helped us increase both the number of activities on offer and the number of children and young people engaging with the church. Our Toddler Group, Roundabout, continues to have a huge impact on new parents and carers, with parents and carers commenting on how helpful it has been to have a consistent place to bring their children week on week.

We continued to support both MCYC and Wirral Youth for Christ throughout the year, with a number of our congregation serving at MCYC camps and a record number of young people attending. At Easter 2025 we ran a youth weekend away, joining another church in Liverpool to take 50 young people away together. In July 2025 we also held a Hope Away from Home day at Barnstondale, which was a huge success.

We continued to rent out our church halls for community use, increasing our regular bookings throughout the year and further cementing our role within the local community.

In July 2025, seven members of our church community went to LIV Lanseria, a long-standing partner organisation in South Africa. The team led projects, spent time with the communities, and built upon the strong relationship already there.

Other highlights of the year include our Christmas appeal, this year run in partnership with Charles Thomson Mission, through which many people from our church and wider community donated Christmas presents to families in need in the local area.

2

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2025

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.

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..

3

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2025

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.

Bankers HSBC UK Accountants KBH Accountants Ltd - 255 Poulton Road, Wallasey, CH44 4BT Financial review

The charity's financial position at the end of the year ended 31 October 2025

The financial position of the charity at 31 October 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2025
£
14,337
68,062
3,024
71,086		 2024
£
(2,977)
56,749
-
56,749

Financial review of the position at the reporting date, 31 October 2025 .

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.

4

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2025

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 Accountant 255 Poulton Road

Wallasey Merseyside CH44 4BT

5

Hope Church Wirral

Trustees' Annual Report for the year ended 31 October 2025

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 __14th August______ 2026.

Jonathan David Brennan

Trustee

6

Hope Church Wirral

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 October 2025

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 2025 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.

7

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 Accountant

255 Poulton Road Wallasey Merseyside CH44 4BT

This report was signed on ___14th August 2026

8

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2025

Statement of Financial Activities for the year ended 31 October 2025

Current year
Unrestricted
Funds
2025
£
Income & Endowments from:
Donations & Legacies
A1
101,263
Charitable activities
A2
3,343
Other trading activities
A3
21,544
Other
A5
-
Total income
A
126,150
Expenditure on:
Charitable activities
B2
114,837
Total expenditure
B
114,837
Net income for the year
11,313
Net income after transfers
A-B-C
11,313
11,313
Total funds brought forward
56,749
Total funds carried forward
68,062
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2025
£
5,949
-
-
-
5,949
2,925
2,925
3,024
3,024
3,024
-
3,024		 Current year
Total Funds
2025
£
107,212
3,343
21,544
-
132,099
117,762
117,762
14,337
14,337
14,337
56,749
71,086		 Prior Year
Total Funds
2024
£
69,125
10,112
20,013
3,627
102,877
105,854
105,854
(2,977)
(2,977)
(2,977)
59,726
56,749

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.

9

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2025

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Other
A5
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
SORP
Ref
Net movement in funds		 Prior Year
Unrestricted
Funds
2024
£
69,125
10,112
20,013
3,627
102,877
-
105,854
105,854
(2,977)
-
(2,977)
(2,977)
59,726
56,749

 Prior Year
Restricted
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Prior Year
Total Funds
2024
£
69,125
10,112
20,013
3,627
102,877
-
105,854
105,854
(2,977)
-
(2,977)
(2,977)
59,726
56,749

All activities derive from continuing operations

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 2025

Hope Church Wirral - Resources applied in the year ended 31 October 2025 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		 2025
£
14,337
-
-
14,337		 2024
£
(2,977)
-
-
(2,977)

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 2025

Revenue accumulated funds

Unrestricted
Funds
2025
£
Accumulated funds brought forward
56,749
11,313
68,062
Closing revenue funds
68,062
Summary of funds
Unrestricted
and
Designated funds
2025
£
Revenue accumulated funds
65,243
Revenue designated funds
2,819
Total funds
68,062
Recognised gains and losses before
transfers		 Restricted
Funds
2025
£
-
3,024
3,024
3,024
Restricted
Funds
2025
£
3,024
-
3,024		 Total
Funds
2025
£
56,749
14,337
71,086
71,086
Total
Funds
2025
£
68,267
2,819
71,086		 Last year
Total Funds
2024
£
59,726
(2,977)
56,749
56,749
Last Year
Total Funds
2024
£
56,749
-
56,749

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

11

Hope Church Wirral - Statement of Financial Activities for the year ended 31 October 2025

Hope Church Wirral

Income and Expenditure Account for the year ended 31 October 2025 as required by the Companies Act 2006

Income
Income from operations
Refunds from HMRC on gift aided donations
Other operating income
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
Governance costs
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		 2025
£
112,287
19,812
-
132,099
132,099
115,290
1,452
1,020
117,762
14,337
-
14,337
14,337		 2024
£
84,495
14,755
3,627
102,877
102,877
103,380
1,454
1,020
105,854
(2,977)
-
(2,977)
(2,977)

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.

12

Hope Church Wirral - Balance Sheet as at 31 October 2025

Note
SORP
Ref
Fixed assets
A
Tangible assets
10
A2
Current assets
B
Debtors
11
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
12
C1
Net current assets
The total net assets of the charity
2025
£
35,157
6,955
31,188
38,143
(2,214)
35,929
71,086		 2024
£
36,609
2,716
21,674
24,390
(4,250)
20,140
56,749

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
16
D2
Unrestricted Funds
Unrestricted Revenue Funds
16
D3
Designated Funds
Designated Revenue Funds
16
D3
Total charity funds		 3,024
65,243
2,819		 3,024
65,243
2,819
71,086		 -
56,749
-		 -
56,749
56,749

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.

Jonathan David Brennan

Trustee Approved by the board of trustees on __ 2026

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

13

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

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.

14

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

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.

15

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

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

2025 2024
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 1,452 1,454
Pension costs 2,141 2,404

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 Finace 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.

16

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

6 Staff costs and emoluments

Salary costs
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
Total salaries, wages and related costs		 2025
£
52,978
2,141
55,119		 2024
£
36,728
2,404
39,132

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

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.

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.

17

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

10 Tangible fixed assets

Current Year
Cost
At 1 November 2024
At 31 October 2025
Depreciation
At 1 November 2024
Charge for the year
At 31 October 2025
Net book value
At 31 October 2025
At 31 October 2024
11 Debtors
Prepayments and accrued income
Other debtors
12 Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
13 Income and Expenditure account summary
At 1 November 2024
Surplus after tax for the year
At 31 October 2025		 Land and
Buildings
£
38,213
38,213
2,292
764
3,056
35,157
35,921		 Plant &
Machinery
£
2,758
2,758
2,070
688
2,758
-
688		 Motor
Vehicles
£
-
-
-
-
-
-
-
2025
£
-
6,955
6,955
2025
£
1,344
870
2,214
2025
£
56,749
14,337
71,086		 Total
£
40,971
40,971
4,362
1,452
5,814
35,157
36,609
2024
£
2,076
640
2,716
2024
£
3,433
817
4,250
2024
£
59,726
(2,977)
56,749

14 Related party transactions

Jonathan Brennan received remuniration for his work as pastor of £32,375 (2024: £29,013) and Employer's pension contribution costs £1,724 (2024: £1,800)

18

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

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

At 31 October 2025
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 November 2024
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
35,157
32,300
(2,214)
65,243
Unrestricted
funds
£
36,609
24,390
(4,250)
56,749		 Designated
funds
£
-
2,819
-
2,819
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
3,024
-
3,024
Restricted
funds
£
-
-
-
-		 Total
Funds
£
35,157
38,143
(2,214)
71,086
Total
Funds
£
36,609
24,390
(4,250)
56,749

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
UKSPF Digital Connectivity
Total restricted funds
Total charity funds		 Funds
brought
forward from
2024
£
56,749
-
56,749
-
56,749		 Movement in
funds in 2025
See Note 17
£
8,494
2,819
11,313
3,024
3,024
14,337		 £
-
-
-
-
-
-
Transfers
between
funds in 2025		 Funds
carried
forward to
2026
£
65,243
2,819
68,062
3,024
3,024
71,086

19

Hope Church Wirral

Notes to the Accounts for the year ended 31 October 2025

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

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Revenue Funds
Restricted funds:-
UKSPF Digital Connectivity		 Income
2025
£
123,331
2,819
5,949
132,099		 Expenditure
2025
£
(114,837)
-
(2,925)
(117,762)		 Other
Gains &
Losses
2025
£
-
-
-
-		 Movement
in funds
2025
£
8,494
2,819
3,024
14,337

18 The purposes for which the funds as detailed in note 16 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds

These funds are held for 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:-

UKSPF Digital Connectivity

We received funding from VOLA Merseyside to improve digital inclusiveness in our area. This funding improved the wifi connection in the church, and allowed us to purchase some new computer equipment.

19 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

20

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

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

20 Donations, Grants and Legacies

----- Start of picture text -----
|||||| |---|---|---|---|---| |Current year|Current year|Current year|Prior Year| |Unrestricted|Restricted|Total Funds|Total Funds| |Funds|Funds| |2025|2025|2025|2024| |£|£|£|£| |Donations and gifts from individuals| |Small donations individually less than £1000|78,632|-|78,632|54,370| |Refunds from HMRC on gift aided donations|19,812|-|19,812|14,755| |Hulme Tithe|2,819|-|2,819|-| |Total donations and gifts from|101,263|-|101,263|69,125| |individuals|

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

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| |2024|2024|2024| |£|£|£| |Prior year|69,125|-|69,125|

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

21

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

----- Start of picture text -----
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Revenue grants and donations from
non public bodies
VOLA Consortium
- -
5,949 5,949
Total private sector revenue grants - 5,949 5,949 -
Total Donations, Grants and Legacies
Total Donations, Grants and
A1 101,263 5,949 107,212 69,125
Legacies
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2024 2024 2024
£ £ £
Total Donations, Grants and A1 69,125 - 69,125
Legacies
21 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2025 2025 2025 2024
£ £ £ £
Primary purpose and ancillary trading
Events and activities
-
3,343 3,343 10,112
Total Primary purpose and ancillary 3,343 - 3,343 10,112
trading
Prior year Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Funds Funds
2024 2024 2024
£ £ £
Primary purpose and ancillary trading
Events and activities
-
10,112 10,112
Total Primary purpose and ancillary trading 10,112 - 10,112
----- End of picture text -----

22

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

22 Total Income from charitable activities

Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Total income from charitable trading
3,343
-
Total from charitable activities
A2
3,343
-
Income from charitable activities - Prior Year analysis
Prior Year
Prior Year
Prior year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Total income from charitable trading
10,112
-
10,112
-
Income from other, non charitable, trading activities
Current year
Current year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
21,544
-
Total from other activities
A3
21,544
-
Income from other, non charitable, trading activities - Prior Year analysis
Unrestricted
Funds
Restricted
Funds
Prior Year
20,013
-
Income from letting and licensing of
property for non charitable purposes		 Current year
Total Funds
2025
£
3,343
3,343
Prior Year
Total Funds
2024
£
10,112
10,112
Current year
Total Funds
2025
£
21,544
21,544
Total Funds
20,013		 Prior Year
Total Funds
2024
£
10,112
10,112
Prior Year
Total Funds
2024
£
20,013
20,013

23 Income from other, non charitable, trading activities

23

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

24 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Prior Year
Total direct spending
B2a
Building project work
Other costs
Pastor expenses
Gross wages and salaries - charitable
activities
Pastor expenses
Defined contribution pension costs - charitable
activities
Temporary Staff - Charitable Activities
Direct charitable activities expenses
Building project work
Direct charitable activities expenses		 Current year
Unrestricted
Funds
2025
£
46,191
2,112
-
3,829
4,151
-
-
56,283
Prior Year
Unrestricted
Funds
2024
£
1,356
1,802
9,803
43,774		 Current year
Restricted
Funds
2025
£
-
-
-
2,656
-
-
-
2,656
Prior Year
Restricted
Funds
2024
£
-
-
-
-		 Current year
Total Funds
2025
£
46,191
2,112
-
6,485
4,151
-
-
58,939
Prior Year
Total Funds
2024
£
1,356
1,802
9,803
43,774		 Prior Year
Total Funds
2024
£
29,013
1,800
-
1,356
1,802
9,803
-
43,774

25 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
Church events and activities expenses		 Current year
Unrestricted
Funds
2025
£
19,052
19,052
Prior Year
Unrestricted
Funds
2024
£
16,019
16,019		 Current year
Restricted
Funds
2025
£
-
-
Prior Year
Restricted
Funds
2024
£
-
-		 Current year
Prior Year
Total Funds
Total Funds
2025
2024
£
£
19,052
16,019
19,052
16,019
Prior Year
Total Funds
2024
£
16,019
16,019

24

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

26 Expenditure on charitable activities- Grant funding of activities

Current Year
Total grantmaking costs
B2c
Current Year
MCYC
Wirral YFC
Refilwe
Mustard Seeds
Prior Year
Total grantmaking costs
B2c
Breakdown of Grants made to organisations
Prior Year
MCYC
Wirral YFC
Refilwe
Grants made to organisations
Grants made to individuals
Breakdown of Grants made to organisations
Grants made to organisations
Grants made to individuals		 Current year
Unrestricted
Funds
2025
£
2,050
2,555
4,605
Current year
Unrestricted
Funds
2025
£
600
600
1,351
20
2,555
Prior Year
Unrestricted
Funds
2024
£
1,200
2,521
3,721
Prior Year
Unrestricted
Funds
2024
£
570
600
1,351
2,521		 Current year
Restricted
Funds
2025
£
-
-
-
Current year
Restricted
Funds
2025
£
-
-
-
-
-
Prior Year
Restricted
Funds
2024
£
-
-
-
Prior Year
Restricted
Funds
2024
£
-
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2025
2024
£
£
2,050
1,200
2,555
2,521
4,605
3,721
Current year
Total Funds
2025
£
600
600
1,351
20
2,555
Prior Year
Total Funds
2024
£
1,200
2,521
3,721
Prior Year
Total Funds
2024
£
570
600
1,351
2,521

25

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

27 Support costs for charitable activities

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2025
2025
£
£
Employee costs not included in direct costs
6,787
-
29
-
Premises Expenses
Rates and water charges
1,010
-
10,213
-
5,722
-
588
-
Administrative overheads
526
-
2,468
269
4,619
-
-
-
Professional fees paid to advisors other than the auditor or examiner
360
-
Financial costs
103
-
1,452
-
Support costs before reallocation
33,877
269
Total support costs - Current Year
33,877
269
All the expenditure in the prior year was unrestricted.
Sundry expenses
Depreciation & Amortisation in total
Defined contribution pension costs -
recharged employees
Cost of salaries recharged to other
organisations
Liability and contents insurance
Telephone, fax and internet
Light heat and power
Cleaning and waste management
Premises repairs, renewals and
maintenance
Bank charges
Accountancy fees other than
examination or audit fees
Stationery and printing		 Current year
Total Funds
2025
£
6,787
29
1,010
10,213
5,722
588
526
2,737
4,619
-
360
103
1,452
34,146
34,146		 Prior Year
Total Funds
2024
£
7,715
604
1,136
14,926
3,346
501
-
2,021
4,362
4,800
360
95
1,454
41,320
41,320

26

Hope Church Wirral

Detailed analysis of income and expenditure for the year ended 31 October 2025 as required by the FRS 102 SORP 2019

Prior Year
Employee costs not included in direct costs
Premises Expenses
Rates and water charges
Light heat and power
Cleaning and waste management
Administrative overheads
Stationery and printing
Liability and contents insurance
Sundry expenses
Professional fees paid to advisors
Accountancy fees other than
examination or audit fees
Bank charges
Premises repairs, renewals and
maintenance
Cost of salaries recharged to other
organisations
Defined contribution pension costs -
recharged employees
Total support costs - Prior Year
Support costs before reallocation
Financial costs
Depreciation & Amortisation in total		 2024
£
7,715
604
1,136
14,926
3,346
501
2,021
4,362
4,800
360
95
1,454
41,320
41,320		 2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2024
2024
7,715
604
1,136
14,926
3,346
501
2,021
4,362
4,800
360
95
1,454
41,320
41,320

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 2025 as required by the FRS 102 SORP 2019

28 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs
Prior Year
Independent Examiner's fees
Total Governance costs
29 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		 Current year
Unrestricted
Funds
2025
£
1,020
1,020
Prior Year
Unrestricted
Funds
2024
£
1,020
1,020
Current year
Unrestricted
Funds
2025
£
56,283
19,052
4,605
33,877
1,020
114,837		 Current year
Restricted
Funds
2025
£
-
-
Prior Year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2025
£
2,656
-
-
269
-
2,925		 Current year
Total Funds
2025
£
1,020
1,020
Prior Year
Total Funds
2024
£
1,020
1,020
Current year
Total Funds
2025
£
58,939
19,052
4,605
34,146
1,020
117,762		 Prior Year
Total Funds
2024
£
1,020
1,020
Prior Year
Total Funds
2024
£
43,774
16,019
3,721
41,320
1,020
105,854

28