The Charity Registration Number is :- 1197625
Central Church Warrington
Report and Accounts
31 December 2025
Central Church Warrington
Report and accounts for the year ended 31 December 2025
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 2 | |
| Statement of directors' responsibilities | 6 | |
| Independent Accountant's Report | 8 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 9 | |
| Movements in funds | 10 | |
| Balance sheet | 11 | |
| Notes to the accounts | 12 |
Central Church Warrington
Trustees' Annual Report for the year ended 31 December 2025
The Trustees present their Report and Accounts for the year ended 31 December 2025.
Reference and administrative details
The charity name.
The legal name of the charity is:- Central Church Warrington. The charity is also known by its operating name, Central Church Warrington.
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 1197625.
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 and Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW).
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity
60 Green Lane Padgate, Warrington WA1 4JG Telephone 07896 706 329
Email Address office@centralchurchwarrington.co.uk Web address www.centralchurchwarrington.co.uk
The Trustees in office on the date the report was approved were:-
Rev Mark Pickles - appointed on 26 September 2025
Rev Andrew Liggins Holly Klein Thomas Ridout Rev Mark Gareth Ashley Cooper
Christopher Neil Tomlinson
The following trustees are also members of the charity:
Christopher Neil Tomlinson Rev Mark Gareth Ashley Cooper Holly Klein Thomas Ridout
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Central Church Warrington
Trustees' Annual Report for the year ended 31 December 2025
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
The objects of the CIO are the advancement of the Christian Faith, for the benefit of the public especially within Warrington and in such parts of the United Kingdom, or the world, as the Trustees of the charity may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the Law of England and Wales and connected with the charitable work of the charity.
The main activities undertaken in relation to those purposes during the year.
The church has run services every Sunday throughout the year. In July, we moved premises from rented rooms within the local Salvation Army to our own premises on Buckley Street in Warrington. The church also meets midweek in various small group settings for the teaching and care of members and visitors. Various events were run during the year including: a Christianity Explored course, family outreach events, language classes for Hong Kong BN(O) visa holders, picnics, seasonal events at Easter and Christmas, baptism courses and services.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
The following key objectives have been identified by the Trustees and serve as a foundation for our activities and events:
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Regular public worship open to all
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Pastoral care, including visiting the sick and bereaved
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Teaching Christianity via sermons, courses and small groups
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Promoting Christianity through events, meetings and by the distribution of literature
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Promoting the Mission of the Church by providing means of connection for all ages.
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 church is grateful for volunteers throughout its ministry. These areas include worship, music, small group leading, children’s groups, administration and finance, planning, catering, serving and mutual caring for one another.
The main achievements and performance of the charity during the year.
The charity has advanced the Christian Faith for the benefit of the public in the course of the year through its various activities and meetings, which grew in size as the year went on. The work of the Trustees has been done to support the work of the charity. In particular, the trustees:
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Appointed a new chair in Mark Pickles
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Appointed a new safeguarding officer and approved or improved various policies relating to safeguarding in our church
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Managed a Building Appeal and the renovation of our new church building
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Conducted a Church Review in conjunction with our Bishop to support the church as it enters a new era.
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Managed our Church Budget and worked towards improvements for our 2026 Budget.
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Central Church Warrington
Trustees' Annual Report for the year ended 31 December 2025
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
Becoming an elected lay trustee is open to any member of the church. They need to be nominated and voted for at a general meeting of the church. Trustees can also be co-opted on to the body of Trustees for the course of the year by agreement of the Trustees. All of this is governed by our constitution.
Setting pay and remuneration of key management personnel
Expenses that are incurred by any member of the church, including Trustees, are entitled to be reimbursed, provided receipts (or suitable evidence) are provided and the expense approved by another trustee. A budget approved and overseen by the Trustees governs what expenses are permitted and expected in the course of the church’s activities. Provisions surrounding benefits and payments to charity Trustees and connected persons are governed by our constitution. The setting of the minister’s salary is in line with the Anglican Liverpool Diocese’s salary for an incumbent. The Minister is a member of the Trustees ex officio, in accordance with our governing constitution.
The charity's relationships with related parties.
CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Bankers Accountants KBH Accountants Ltd. 255 Poulton Road, Wallasey, Wirral, CH44 4BT
Financial review
The charity's financial position at the end of the year ended 31 December 2025
The financial position of the charity at 31 December 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Total Unrestricted Funds Restricted Revenue Funds Total Restricted Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2025 £ 29,544 289,957 289,957 3,573 3,573 293,530 |
2024 £ 151,534 261,349 261,349 2,637 2,637 263,986 |
|---|---|---|
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Central Church Warrington
Trustees' Annual Report for the year ended 31 December 2025
Financial review of the position at the reporting date, 31 December 2025 .
The Trustees consider the financial performance by the charity during the year to have been satisfactory.
The Trustees consider the financial position of the charity to be one of strength as we seek to establish financial security for the church in its first five years.
Policies on reserves.
The Trustees consider that three months’ expenditure is an appropriate level of reserves sufficient to meet short term expenditure requirements and cover emergency situations that may arise. The Trustees also expect to hold a higher level of reserves in the initial three years of the church’s life due to the frontloading of trust grants and financial income.
Availability and adequacy of assets of each of the funds
The board of Trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
Details of The Independent Examiner
Olivia Higgins
Member of Chartered Certified Accountants 255 Poulton Road
Wallasey Merseyside CH44 4BT
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Central Church Warrington
Trustees' Annual Report for the year ended 31 December 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 :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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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.
Rev Mark Pickles Trustee
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Central Church Warrington
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2025
I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 23 for the year ended 31 December 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) adapted to meet the needs of unincorporated organisations, 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 11.
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.
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Central Church Warrington
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed:-
Olivia Higgins - Independent Examiner
Chartered Certified Accountants
255 Poulton Road Wallasey Merseyside CH44 4BT
This report was signed on ___ 2026
7
Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2025
Statement of Financial Activities for the year ended 31 December 2025
| Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 161,755 Charitable activities A2 6,258 Investments A4 287 Total income A 168,300 Expenditure on: Charitable activities B2 139,692 Total expenditure B 139,692 Net income for the year 28,608 Net income after transfers A-B-C 28,608 28,608 Reconciliation of funds:- E Total funds brought forward 261,349 Total funds carried forward 289,957 Net movement in funds SORP Ref |
Current year Restricted Funds 2025 £ 3,510 - - 3,510 2,574 2,574 936 936 936 2,637 3,573 |
Current year Total Funds 2025 £ 165,265 6,258 287 171,810 142,266 142,266 29,544 29,544 29,544 263,986 293,530 |
Prior Year Total Funds 2024 £ 233,066 4,835 267 238,168 86,634 86,634 151,534 151,534 151,534 112,452 263,986 |
|---|---|---|---|
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 11 to 23 form an integral part of these accounts.
8
Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2025
Central Church Warrington - Resources applied in the year ended 31 December 2025 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Net resources available to fund charitable activities |
2025 £ 29,544 (158,143) (128,599) |
2024 £ 151,534 (99,058) 52,476 |
|---|---|---|
The notes attached on pages 11 to 23 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 31 December 2025
Revenue accumulated funds
| Unrestricted Funds 2025 £ Accumulated funds brought forward 261,349 28,608 289,957 Closing revenue funds 289,957 Summary of funds Unrestricted and Designated funds 2025 £ Revenue accumulated funds 289,957 Total funds 289,957 Recognised gains and losses before transfers |
Restricted Funds 2025 £ 2,637 936 3,573 3,573 Restricted Funds 2025 £ 3,573 3,573 |
Total Funds 2025 £ 263,986 29,544 293,530 293,530 Total Funds 2025 £ 293,530 293,530 |
Last year Total Funds 2024 £ 112,452 151,534 263,986 263,986 Last Year Total Funds 2024 £ 263,986 263,986 |
|---|---|---|---|
The notes attached on pages 11 to 23 form an integral part of these accounts.
9
Central Church Warrington - Balance Sheet as at 31 December 2025
| SORP | ||||||
|---|---|---|---|---|---|---|
| Note | Ref | 2025 | 2024 | |||
| £ | £ | |||||
| Fixed assets | A | |||||
| Tangible assets | 8 | A2 | 238,753 | 99,058 | ||
| Total fixed assets | 238,753 | 99,058 | ||||
| Current assets | B | |||||
| Cash at bank and in hand | B4 | 57,878 | 168,315 | |||
| Total current assets | 57,878 | 168,315 | ||||
| Creditors: amounts falling due within | ||||||
| one year | 9 | C1 | (3,101) | (3,387) | ||
| Net current assets | 54,777 | 164,928 | ||||
| The total net assets of the charity | 293,530 | 263,986 | ||||
| The total net assets of the charity are | funded | by the | funds of the | charity, as follows:- |
| Restricted funds Restricted Revenue Funds 12 D2 3,573 Unrestricted Funds Unrestricted Revenue Funds 12 D3 289,957 Designated Funds Total charity funds |
2,637 3,573 261,349 289,957 293,530 |
2,637 261,349 263,986 |
|---|---|---|
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.
Rev Mark Gareth Ashley Cooper
Trustee Approved by the board of trustees on ___ 2026
The notes attached on pages 11 to 23 form an integral part of these accounts.
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 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.
Going Concern
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2024, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
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 nonexchange 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.
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025
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.
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.
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.
Allocating costs to activities
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-
Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity. Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
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 Note3.
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025
Tangible fixed assets
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Freehold premises 0 % straight line Building improvement 10 % straight line Plant and machinery 20 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
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 The contribution of volunteers
The church is grateful for volunteers throughout its ministry, both in formally appointed roles and informal service and mutual care for one another. Formal roles include: treasurer; leading and helping at children’s groups and midweek study groups; leading worship and music; administrative support; hospitality and welcome; and general help at occasional events. It is estimated that we have seen 30 adults who have contributed time voluntarily in the year, averaging 5 hours per week. All volunteers who work amongst children and vulnerable adults have been recruited in accordance with Safer Recruitment guidelines (including DBS checks).
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025
4 Staff costs and emoluments
| Salary costs Gross Salaries excluding trustees and key management personnel Employer's operating costs of defined contribution pension schemes Trustees' Remuneration as detailed in note 6 Other benefits paid to trustees, as detailed in note 5 Total salaries, wages and related costs The average number of part time staff employed in the year was |
2025 £ 13,403 358 30,638 6,216 50,615 2 |
2024 £ 9,920 - 29,637 6,384 45,941 2 |
|---|---|---|
5 Defined contribution pension schemes
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
6 Remuneration and payments to Trustees and persons connected with them
| Remuneration payable to trustees or connected persons Mark Cooper Total remuneration |
2025 £ 30,638 30,638 |
2024 £ 29,637 29,637 |
|---|---|---|
| The charity employs a minister who is a member of the trustees ex officio, in accordance | The charity employs a minister who is a member of the trustees ex officio, in accordance | with our |
|---|---|---|
| governing constitution | ||
| Mark and Sarah Cooper - housing | 8,739 | 8,406 |
| Mark and Sarah Cooper - Council tax, water | 4,143 | 3,591 |
7 Trustees' expenses
No trustee expenses were incurred, either in the current or prior year.
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025
8 Tangible fixed assets
| Current Year Land and Buildings £ Cost At 1 January 2025 99,058 Additions 131,802 At 31 December 2025 230,860 Depreciation At 1 January 2025 - Charge for the year 13,180 At 31 December 2025 13,180 Net book value At 31 December 2025 217,680 At 31 December 2024 99,058 Prior Year Land and Buildings £ Cost 02 January 2024 - Additions 99,058 31 December 2024 99,058 Net book value 31 December 2024 99,058 01 January 2024 - 9 Creditors: amounts falling due within one year Accruals PAYE, NIC VAT and other taxes 10 Income and Expenditure account summary At 1 January 2025 Surplus after tax for the year At 31 December 2025 |
Plant & Machinery £ - 26,341 26,341 - 5,268 5,268 21,073 - Plant & Machinery £ - - - - - |
Motor Vehicles £ - - - - - - - - Motor Vehicles £ - - - - - 2025 £ 1,000 2,101 3,101 2025 £ 263,986 29,544 293,530 |
Total £ 99,058 158,143 257,201 - 18,448 18,448 238,753 99,058 Total £ - 99,058 99,058 99,058 - 2024 £ 1,000 2,387 3,387 2024 £ 112,452 151,534 263,986 |
|---|---|---|---|
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025
11 Particulars of how particular funds are represented by assets and liabilities
| At 31 December 2025 Tangible Fixed Assets Current Assets Current Liabilities At 1 January 2025 Tangible Fixed Assets Current Assets Current Liabilities |
Unrestricted funds £ 238,753 15,926 (3,101) 251,578 Unrestricted funds £ 99,058 127,299 (3,387) 222,970 |
Designated funds £ - 38,379 - 38,379 Designated funds £ - 38,379 - 38,379 |
Restricted funds £ - 3,573 - 3,573 Restricted funds £ - 2,637 - 2,637 |
Total Funds £ 238,753 57,878 (3,101) 293,530 Total Funds £ 99,058 168,315 (3,387) 263,986 |
|---|---|---|---|---|
12 Change in total funds over the year as shown in Note 11 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Designated Fixed Asset Funds: Building Project Total unrestricted and designated funds Restricted funds:- Manchester City Council Feast of Fun Together Liverpool Total restricted funds Total charity funds |
Funds brought forward from 2024 £ 222,969 38,379 261,348 2,637 - - 2,637 263,985 |
Movement in funds in 2025 See Note 13 £ 28,608 - 28,608 936 - - 936 29,544 |
£ - - - - - - - - Transfers between funds in 2025 |
Funds carried forward to 2026 £ 251,577 38,379 289,956 3,573 - - 3,573 293,529 |
|---|---|---|---|---|
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Central Church Warrington
Notes to the Accounts for the year ended 31 December 2025 13 Analysis of movements in funds over the year as shown in Note 12
| Unrestricted and designated funds:- Unrestricted Revenue Funds Designated Fixed Asset Funds: Restricted funds:- Manchester City Council Feast of Fun Together Liverpool |
Income 2025 £ 168,300 3,320 80 110 171,810 |
Expenditure 2025 £ (139,692) (2,384) (80) (110) (142,266) |
Other Gains & Losses 2025 £ - - - - - - |
Movement in funds 2025 £ 28,608 - 936 - - 29,544 |
|---|---|---|---|---|
14 The purposes for which the Unrestricted and designated funds:-
Unrestricted Revenue Funds
Designated Fixed Asset Funds:
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. Gifts/donations have been given for the building project which have been designated to this project.
Restricted funds:- To support the integration and settlement of HKBN(O) status Manchester City Council holders in the North West
15 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
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Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
14 Donations, Grants and Legacies
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|---|---|---|---|---|
|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|50,343|-|50,343|37,100|
|Refunds from HMRC on gift aided donations|26,946|-|26,946|-|
|Impact Group|-|
|1,050|1,050|1,800|
|Building Fund|-|
|54,684|54,684|96,438|
|Caf Gye|-|
|3,437|3,437|3,532|
|Stewardship|-|
|2,895|2,895|12,850|
|Total donations and gifts from|-|
|139,355|139,355|151,720|
|individuals|
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Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis
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||||
|---|---|---|
|Prior Year|Prior Year|Prior Year|
|Unrestricted|Restricted|Total Funds|
|Funds|Funds|
|2024|2024|2024|
|£|£|£|
|-|
|Prior year|151,720|151,720|
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18
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
| Current year Current year Unrestricted Funds Restricted Funds 2025 2025 £ £ - 3,320 - 3,320 Revenue grants from government and public bodies - Prior Year analysis Prior Year Prior Year Unrestricted Funds Restricted Funds 2024 2024 £ £ Prior Year - 4,825 Revenue grants from government and public bodies Manchester City Council Total public sector revenue grants |
Current year Total Funds 2025 £ 3,320 3,320 Prior Year Total Funds 2024 £ 4,825 |
Prior Year Total Funds 2024 £ 4,825 4,825 |
|---|---|---|
19
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
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||||||
|---|---|---|---|---|
|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|
|Small grants individually less than|1,500|190|1,690|-|
|£1000|
|St Phil DCC|
|-|
|3,600|3,600|34,521|
|The PCC of St Johns|
|-|
|1,500|1,500|3,000|
|CCW Appeal|-|-|-|1,000|
|Launderdale Trust|
|-|-|-|25,000|
|Sola Trust|
|-|
|5,000|5,000|3,000|
|ICS|
|-|
|10,800|10,800|10,000|
|Total private sector revenue grants|22,400|190|22,590|76,521|
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Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis
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|||||
|---|---|---|---|
|Prior Year|Prior Year|Prior Year|
|Unrestricted|Restricted|
|Total Funds|
|Funds|Funds|
|2024|2024|2024|
|£|£|£|
|Prior Year|76,521|-|76,521|
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20
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
Total Donations, Grants and Legacies
----- Start of picture text -----
Unrestricted Restricted Current Year Prior Year
Funds Funds Total Funds Total Funds
Current year
2025 2025 2025 2024
£ £ £ £
Total Donations, Grants and
A1 161,755 3,510 165,265 233,066
Legacies
All the donations and gifts in the prior year were unrestricted.
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2024 2024 2024
£ £ £
Total Donations, Grants and
A1 228,241 4,825 233,066
Legacies
15 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
Sale of goods and services in accordance 1,544 - 1,544 777
with the charity's objects
Ticket Sales 4,714 - 4,714 4,058
Total Primary purpose and ancillary -
6,258 6,258 4,835
trading
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21
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
16 Total Income from charitable activities
| Current year Current year Unrestricted Funds 2025 £ Total income from charitable trading 6,258 Total from charitable activities A2 6,258 Income from charitable activities - Prior Year analysis Prior Year Prior year Unrestricted Funds 2024 £ Total income from charitable trading 4,835 Income from funders - 4,835 17 Investment income Current year Unrestricted Funds 2025 £ Bank Interest Receivable 287 Total investment income A4 287 |
Current year Restricted Funds 2025 £ - - Prior Year Restricted Funds 2024 £ - - - Current year Restricted Funds 2025 £ - - |
Current year Total Funds 2025 £ 6,258 6,258 Prior Year Total Funds 2024 £ 4,835 - 4,835 Current year Total Funds 2025 £ 287 287 |
Prior Year Total Funds 2024 £ 4,835 4,835 Prior Year Total Funds 2024 £ 267 267 |
|---|---|---|---|
22
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
18 Expenditure on charitable activities - Direct spending
| Current year Current Year Unrestricted Funds 2025 £ 13,265 2,085 5,102 4,836 Total direct spending B2a 25,288 All the expenditure in the prior year was unrestricted. Prior Year Prior Year Unrestricted Funds 2024 £ 12,045 (1,351) 6,070 Total direct spending B2a 19,847 Events Mission support Events Clergy costs Clergy costs Evangelism Evangelism |
Current year Restricted Funds 2025 £ - - 1,243 - 1,243 Prior Year Restricted Funds 2024 £ - 1,441 1,441 |
Current year Total Funds 2025 £ 13,265 2,085 6,345 4,836 26,531 Prior Year Total Funds 2024 £ 12,045 90 6,070 21,288 |
Prior Year Total Funds 2024 £ 12,045 90 6,070 3,083 21,288 |
|---|---|---|---|
23
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
19 Support costs for charitable activities
| Current year Current Year Unrestricted Funds 2025 £ Employee costs not included in direct costs 12,693 358 Volunteer costs 3,655 - Premises Expenses 125 1,681 35,676 (14) Administrative overheads 1,697 274 143 - 307 Professional fees paid to advisors other than the auditor 798 - Financial costs 60 18,448 Support costs before reallocation 76,950 Total support costs - Current Year 76,950 Sundry expenses Depreciation & Amortisation in total Other legal and professional Defined contribution pension cost - administrative staff Volunteers' expenses Room Hire Software licences and expenses Membership subscriptions Resource costs Training and welfare - volunteers Stationery, telephone and printing Salaries - Administrative staff Property insurance Light heat and power Premises repairs, renewals and maintenance Bank charges Accountancy fees other than examination or audit fees |
Current year Restricted Funds 2025 £ 710 - - - - - - - 171 - - - - or examiner - - - - 1,331 1,331 |
Current year Total Funds 2025 £ 13,403 358 3,655 - 125 1,681 35,676 (14) 1,868 274 143 - 307 798 - 60 18,448 78,281 78,281 |
Prior Year Total Funds 2024 £ 9,920 - 6,541 254 3,410 123 1,523 2,667 1,022 - 383 828 392 360 1,242 60 - 28,725 28,725 - |
|---|---|---|---|
24
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
| Current year Prior Year Unrestricted Funds 2025 £ Employee costs not included in direct costs Salaries - Administrative staff 9,920 Volunteer costs Volunteers' expenses 3,647 Training and welfare - volunteers 254 Premises Expenses Room Hire 2,420 Light heat and power 123 1,523 Property insurance 2,667 Administrative overheads Stationery, telephone and printing 1,022 Software licences and expenses 383 Sundry expenses 35 Resource costs 103 360 1,242 60 23,759 23,759 Professional fees paid to advisors Support costs before reallocation Accountancy fees other than examination or audit fees Bank charges Premises repairs, renewals and maintenance Total support costs - Prior Year Financial costs Other legal and professional |
Current year Restricted Funds 2025 £ - 2,894 - 990 - - - - - 793 289 - - - 4,966 4,966 |
Prior Year Total Funds 2024 £ 9,920 6,541 254 3,410 123 1,523 2,667 1,022 383 828 392 360 1,242 60 28,725 28,725 |
|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
25
Central Church Warrington
Detailed analysis of income and expenditure for the year ended 31 December 2025 as required by the SORP 2015
| 20 Other Expenditure - Governance costs Current Year Independent Examiner's fees Trustees' remuneration Total Governance costs 21 Total Charitable expenditure Current Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 Prior Year Total direct spending B2a Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 Trustees Defined contribution pension costs |
Current year Unrestricted Funds 2025 £ 600 30,638 6,216 37,454 Current year Unrestricted Funds 2025 £ 25,288 76,950 37,454 139,692 Prior Year Unrestricted Funds 2024 £ 19,847 23,759 36,621 80,227 |
Current year Restricted Funds 2025 £ - - - - Current year Restricted Funds 2025 £ 1,243 1,331 - 2,574 Prior Year Restricted Funds 2024 £ 1,441 4,966 - 6,407 |
Current year Total Funds 2025 £ 600 30,638 6,216 37,454 Current year Total Funds 2025 £ 26,531 78,281 37,454 142,266 Prior Year Total Funds 2024 £ 21,288 28,725 36,621 86,634 |
Prior Year Total Funds 2024 £ 600 29,637 6,384 36,621 Prior Year Total Funds 2024 £ 21,288 28,725 36,621 86,634 |
|---|---|---|---|---|
26