OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2026-03-31-accounts

Charity registration number: 1195749

CANNING ROAD EVANGELICAL CHURCH

a Charitable Incorporated Organisation

UNAUDITED FINANCIAL STATEMENTS AND

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2026

https://canningroad.co.uk/

CANNING ROAD EVANGELICAL CHURCH

INDEX TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page
Legal and administrative information 1
Trustees' annual report 2 - 5
Independent examiner's report to the trustees 6
Statement of financial activities 7
Statement of financial position 8
Notes to the financial statements 9 - 14

CANNING ROAD EVANGELICAL CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

Registered charity name: Canning Road Evangelical Church
Trustees: Mr D R Geering
Mr M D Harding
Mr L R Milner
Mr D Styles
Chairperson: Mr D R Geering
Treasurer: Mrs L King
Charity registration number: 1195749
Charity Address: Canning Road Evangelical Church
Canning Road
Southport
PR9 7SS
Independent examiner: Mr W A Harrison
Apt 37 Brunlees Court
19-23 Cambridge Road
Southport
PR9 9DH
Banker: NatWest Bank
130 Lord Street
Southport
PR9 0AE

Page 1 of 14

CANNING ROAD EVANGELICAL CHURCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The trustees submit their annual report and financial statements for the year ended 31 March 2026. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102)', issued October 2019 in preparing the annual report and financial statements of the charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a charitable incorporated organisation (CIO), incorporated on 8 September 2021 and governed by its constitution and associated statement of faith. On 1 June 2022 the property and assets of the previously unincorporated trusts were transferred to the new CIO and those trusts continue to be in the process of being formally wound up. All charity activity is now being undertaken through this CIO.

Recruitment and appointment of the trustees

The board seek to achieve a balance of skills and experience amongst the trustees, of which it must have a minimum of 3. In order to maintain this, the board reviews its skill and experience mix each year and seeks to recruit new trustees as and when necessary. Potential trustees are members of the charity that both subscribe and adhere to, in belief and lifestyle, the statement of faith and are appointed by a resolution passed at a properly convened meeting of the members.

Trustee induction and training

The current board of trustees provide any new and/or potential trustee with a copy of the constitution and statement of faith along with the latest copy of the charity's annual report and financial statements. Any further training is assessed and provided as and when required by the existing trustees.

Ongoing training is provided by the board of trustees as and when the need arises.

Each trustee is appointed for a set term of a maximum of 3 years and put forward for re-election to the members when that term expires. There is no limit to the number of terms that a trustee may be re-appointed.

Risk management

The charity has undertaken a review of the major risks to which it is exposed and monitors this regularly. Full risk assessments have been undertaken for all activities of the charity and are reviewed on a regular basis. Insurance cover is reviewed annually by the trustees to ensure it is considered appropriate at all times. The elders are presented with a financial update, usually on a quarterly basis, to ensure that reserves are adequate and that proper financial planning can be undertaken.

During the prior year a full electrical inspection had been completed and necessary safety steps identified continue to be undertaken.

Page 2 of 14

CANNING ROAD EVANGELICAL CHURCH

TRUSTEES' REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2026

OBJECTIVES AND ACTIVITIES

Objects of the charity

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in considering future activities of the charity and believe they are in full compliance. The object of the charity is, for the public benefit, the advancement of the Christian faith in Southport, Merseyside and such other parts of the United Kingdom and the world as the Charity Trustees may from time to time decide.

ACHIEVEMENTS AND PERFORMANCE

Review and summary of the year

Throughout the year we continued to run Sunday church services for our members and the community. We had also run a foodbank on Monday afternoons in connection with Compassion Acts, a local charity that aims to reduce poverty and enhance wellbeing in the local area, to help the most needy in our local community but that has now been consolidated into the Compassion Acts head quarters. Our children's clubs, "Hero Academy" for ages 5 to 11 and "Youth" for ages 12 to 18 on Thursday evenings term time have also been run for the local community children along with many other outreach activities that have taken place from time to time. Half of the employed hours of our Pastor for youth and families continues to be donated to the Southport and Area Schools Worker Trust, a local charity with similar objectives. This not only continues to support another local charity but also bolsters our ability to meet our charitable objectives further.

Also during the year the church agreed to fund the theological training of our Pastor for youth and families at Regents College. We have started a Sunday evening service once a month called "Encounter" with a view to providing a more informal church style service where invitation to local families can be made and the service being more relatable to families with little or no experience of church. Finally we have also completed the construction of the small kitchenette at the back of the main church hall which offers ability to provide refreshments and a more welcoming space which we can use to help further reach the local community with the gospel.

FINANCIAL REVIEW

Review and summary of the year

The financial results for the year and state of the charity's financial affairs at 31 March 2026 are set out in the financial statements on pages 7 to 14 showing income of £43,435 (2025: £43,162) and expenditure of £71,547 (2025: £52,535).

The charity recorded a deficit of £28,112 (2025: £9,373) for the year bringing the total funds to a total balance held of £290,147 (2025: £318,259). The deficit in the current year was mainly due to the electrical repair work undertaken and the construction of a small kitchenette at the rear of the main church hall totalling around £9,800 but the ongoing deficit represents the 5 year investment into employing a pastor for youth and families for which funds have been designated. The trustees remain aware of the level of reserves held and continue to monitor this.

Page 3 of 14

CANNING ROAD EVANGELICAL CHURCH

TRUSTEES' REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2026

FINANCIAL REVIEW (continued)

Principal funding sources

The principal funding sources of the charity continue to be received from the members tithes and offerings throughout the year along with income from hiring the property to various local organisations whose activities are in keeping with the objects of our charity.

Reserves policy

In order to ensure that the charity has sufficient reserves to cover any unexpected reduction in income whilst maintaining a continuity of service, the trustees have agreed a policy to hold a minimum of 6 months average costs in unrestricted and undesignated reserves. This amounts to around £25,000, which does not include the salary costs of the full time pastor for youth and families since this 5 year cost has already been fully designated elsewhere.

In the year to 31 March 2026 the amount available in unrestricted reserves, after setting to one side the designated funds, was £30,553 (2025: £31,945). The trustees are pleased that this level is remaining on target and are continuing to expand on the charitable work that they undertake to help more in need in the local community which will continue to use the resources available to them.

PLANS FOR FUTURE PERIODS

General plans

The charity will continue its current programme throughout the year and aims to increase the levels of help it can offer to the local community, physically, emotionally and spiritually as much as it is able to.

Plans in response to risk review

The trustees continually monitor risk and implement policy as and when necessary to mitigate that risk as far as possible. All risk assessments have been prepared and are reviewed and updated on a regular basis as and when required.

Page 4 of 14

CANNING ROAD EVANGELICAL CHURCH

TRUSTEES' REPORT (continued)

FOR THE YEAR ENDED 31 MARCH 2026

STATEMENT OF TRUSTEES' RESPONSIBILITIES

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

This report was approved by the board of trustees on 28 June 2026 and signed on its behalf by:

……………………………… Mr D R Geering - Chairman of Trustees

Page 5 of 14

CANNING ROAD EVANGELICAL CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CANNING ROAD EVANGELICAL CHURCH

FOR THE YEAR ENDED 31 MARCH 2026

I report to the trustees on my examination of the financial statements of Canning Road Evangelical Church ('the charity') for the year ended 31 March 2026, which are set out on pages 7 to 14.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Mr W A Harrison

Dated: 3 July 2026

Apt 37 Brunlees Court, 19-23 Cambridge Road Southport, PR9 9DH

Page 6 of 14

CANNING ROAD EVANGELICAL CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2026

----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds funds funds
2026 2026 2026 2025
Notes £ £ £ £
INCOME
Incoming resources from generated funds:
Voluntary income: 2 28,898 3,459 32,357 27,855
Activities to generate funds 3 7,519 - 7,519 6,282
Investment income 4 3,559 - 3,559 9,025
TOTAL INCOME 39,976 3,459 43,435 43,162
EXPENDITURE
Charitable activities 5 68,088 3,359 71,447 52,287
Governance costs 6 100 - 100 248
TOTAL EXPENDITURE 68,188 3,359 71,547 52,535
NET (EXPENDITURE) FOR THE
YEAR (28,212) 100 (28,112) (9,373)
-
Fund balances at 1 April 2025 318,259 318,259 327,632
Fund balances at 31 March 2026 290,047 100 290,147 318,259
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 14 form part of these financial statements.

Page 7 of 14

CANNING ROAD EVANGELICAL CHURCH

BALANCE SHEET

AS AT 31 MARCH 2026

----- Start of picture text -----
Total Total
funds funds
2026 2025
Notes £ £
FIXED ASSETS
Land and property 8 181,298 178,456
CURRENT ASSETS
Cash at bank and in hand 68,295 101,803
Green Pastures investments 35,000 35,000
Building hire and other debtors 1,564 210
Gift aid debtor 5,718 4,564
110,577 141,577
CURRENT LIABILITIES
Trade creditors 251 432
Wages tax and national insurance owed 1,148 1,051
Expenses owed - 191
Accrued costs 329 100
1,728 1,774
NET CURRENT ASSETS 108,849 139,803
NET ASSETS 290,147 318,259
FUNDS
Restricted funds 100 -
Designated funds 9 & 10 259,494 286,314
Unrestricted funds 30,553 31,945
TOTAL FUNDS 290,147 318,259
----- End of picture text -----

These financial statements were approved by the board of trustees and authorised for issue on 28 June 2026, and are signed on behalf of the board by:

……………………………… Mr D R Geering - Chairman of Trustees

The notes on pages 9 to 14 form part of these financial statements.

Page 8 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1 ACCOUNTING POLICIES

a Basis of preparation

The financial statements have been prepared in accordance with the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

b Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

c Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements where relevant.

Designated funds are those unrestricted funds set aside by the Trustees for specific purposes.

d Income

All income is included in the SOFA when the charity is legally entitled to the income and can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. No amounts are included in the financial statements for services donated by volunteers.

e Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

Page 9 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2026

1 ACCOUNTING POLICIES (continued)

f Fixed assets and depreciation

Tangible fixed assets costing more than £500 are capitalised and included at cost including and incidental expenses of acquisition.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land & buildings 0% straight line

g Cash or cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

h Limited by guarantee

The charity is a charitable incorporated organisation. The members of the charity are the congregational individuals that have signed the membership declaration and subscribe fully to the statement of faith. In the event of the charity being wound up, the members have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

i Green Pastures investments

The charity has 2 separate investments totalling £35,000 held as unsecured loan stock with Green Pastures CBS Limited, a Christian charity whose objects are to end homelessness. These are at fixed rates and mature in September 2027 and October 2027 respectively.

2 VOLUNTARY INCOME

Donations and gifts:
General donations (gift aid)
General donations (no gift aid)
Gift aid tax recoverable
Grants:
CCTV grant received		 Unrestricted
Restricted
Total
funds
funds
funds
2026
2026
2026
£
£
£
18,970
100
19,070
4,210
-
4,210
5,718
-
5,718
-
3,359
3,359
28,898
3,459
32,357		 Total
funds
2025
£
16,860
6,431
4,564
-
27,855

Page 10 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2026

3 ACTIVITIES TO GENERATE FUNDS

Unrestricted
Restricted
Total
funds
funds
funds
2026
2026
2026
£
£
£
Other activities:
Income from hire of property
6,870
-
6,870
Sale of old equipment and scrap
649
-
649
7,519
-
7,519
Unrestricted
Restricted
Total
funds
funds
funds
2026
2026
2026
£
£
£
Income from investments:
Green Pastures interest
1,750
-
1,750
Bank interest
1,809
-
1,809
3,559
-
3,559
INVESTMENT INCOME		 Total
funds
2025
£
6,075
207
6,282
Total
funds
2025
£
5,699
3,326
9,025

4 INVESTMENT INCOME

Page 11 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2026

5 COSTS OF CHARITABLE ACTIVITIES

Property costs:
Electricity and gas
Repairs and maintenance
Water rates
Waste collection
Insurance
Administration / support costs:
Telephone and internet
Printing, postage and stationery
Computer equipment
Subscriptions and licences
Sundry costs
Charitable activity costs:
Charitable giving
Youth work
Training
Speakers expenses
Salaries
Outreach events		 Unrestricted
Restricted
Total
funds
funds
funds
2026
2026
2026
£
£
£
4,270
-
4,270
12,206
3,359
15,565
428
-
428
57
-
57
1,895
-
1,895
18,856
3,359
22,215
781
-
781
605
-
605
458
-
458
762
-
762
427
-
427
3,033
-
3,033
4,297
-
4,297
1,207
-
1,207
5,829
-
5,829
120
-
120
34,563
-
34,563
183
-
183
46,199
-
46,199
68,088
3,359
71,447		 Total
funds
2025
£
3,293
3,763
446
56
2,166
9,724
616
328
717
352
249
2,262
3,500
2,174
75
305
33,819
428
40,301
52,287

6 GOVERNANCE COSTS

Legal and CIO formation costs
Independent examination		 Unrestricted
Restricted
Total
funds
funds
funds
2026
2026
2026
£
£
£
-
-
-
100
-
100
100
-
100		 Total
funds
2025
£
148
100
248

Page 12 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2026

7 EMPLOYEES

2026
Number
The average monthly number of employees during the year were:
Full time
1
Part time
2
3
Employment Costs
2026
£
Wages and salaries
33,881
National Insurance costs
-
Pension costs - Defined contribution
682
34,563		 2025
Number
1
2
3
2025
£
33,178
-
641
33,819

No employee earned more than £60,000 throughout the year (2025: none).

8 FIXED ASSETS

Cost & Net book value
At 1 January 2026
Additions
A 31 December 2026
Unrestricted
Designated
funds
funds
£
£
Fixed assets
-
181,298
Current assets
32,281
78,196
Current liabilities
(1,728)
-
30,553
259,494
ANALYSIS OF NET ASSETS BETWEEN FUNDS		 Land &
Buildings
£
178,456
2,842
181,298
Restricted
funds
£
-
100
-
100		 Total
funds
£
181,298
110,577
(1,728)
290,147

9 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Page 13 of 14

CANNING ROAD EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2026

10 ANALYSIS OF FUNDS

Balance at
Incoming
Outgoing
1 Apr 25
Resources
Resources
Transfers
Unrestricted funds:
General fund
31,945
39,976
38,526
(2,842)
Designated funds:
Pastor for youth
107,858
-
29,662
-
Property
178,456
-
-
2,842
Restricted funds:
Missional giving
-
100
-
-
CCTV grant
-
3,359
3,359
-
Total funds:
318,259
40,076
68,188
-		 Balance at
31 Mar 26
30,553
78,196
181,298
100
-
290,147

Restricted funds represent donations received during the year for missional outreach and are to be spent on missional giving only along with a CCTV grant that was used to purchase and install CCTV on the church grounds.

Designated funds represent unrestricted funds that the trustees have agreed to set aside for use in funding up to 5 years salary and associated on costs of the full time pastor for youth and families in accordance with their future plans which started in September 2023. They are also used for the property purchase that was undertaken during the prior year.

11 TRUSTEES REMUNERATION

No trustee received any emoluments during the year.

12 RELATED PARTY TRANSACTIONS

There were no known related party transactions that occurred throughout the year (2025: none).

Page 14 of 14