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 :-
- 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 __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