Charity regi4rati number.. 1198029 LIVING HOPE CHURCH WIRRAL TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Idiro Value thsullaw Ltd stud 21. B1x)at Chamb&5 Lane L1 3BX
Living Hope Church Wirral Contents Pa Tst•e$, RtrpDrt Independent Examinevs Statement of Finanual ActMtie5 Compar8lbve Statemwt of Finonciol A¢bvib"es Statement of Fin8W81 Po1 Noits lo the Flnandal Sm0n1$ Thè followlng pa$ do nDI lomi Part* staw atn. OBtailed Slalement of FinpnGkil Activths 12
Living Hope Church Wirral Tru$tee$' Report For The Year Ended 31 Mar¢h 2025 The ISteeS present Iheir rewrt and IhB finan(ial stateffnts yendl 31 2025. Obiectlves and Activities Aims and Obj•£tiv To advan Ihe Chnsb8n tsilh in 8c¢tyd8n¢elth the sratemenl ol bets. in Wirral and tty. 85 ts trustees mfyyfrom vme lo time think fft, and other such purwses are excluw chafi1ae, accordiry to the of Engld and Wales, and Ix>nnected th the chantsbl8 Wotks of Living Hope Chur¢h. To relieve $i¢kne$s and fjnan¢i81 hèrd$hip. and 10 prtyTr)1kn88fye gwj heath. byV pmwsion olfvnds. g¢)ods or sorvi¢es of any kind Iinduding through Ihe provisim of counselliry and supFK)rt. in partsafwilral otrr parts ol the UK, orihe wo. as the Imstees may from lime lo lime think fil. Further details on how we futherlhese Obje"¥e5 can befou1 in ofAssrKiatw upon request Publ1¢ Bet)•fft The Irusl888 ¢onffrm that they h8v8 Mled wfth Ihe rwJulr6m8nts ofS•y&)n 17 lhe Ch8rlh88 AL# 2011 to have r8gard to the Ch8rlty Comm15sion's guidance on putAic benefit. Addltlonal Noto Llving Hope Church came into b•ng al the beginning c4J8ThJ8ry 2022 and we cthiinue to e8ch Sunday at Wiaoria H811, Beblnglon. Wirral, on a renlal ba$15. Wo 4150 (lIn lo hrAd wTw5day arKI ov•ning 5W¥WS at St Paul'5 Ro8d Mission, Sl Paul's Road, Rock Fery, Birkenhead. Witr81. Tlthgs anij offenn95 havg prifflartty been rnwjg through bank transfe. 51arKJing Ix(Jgrs. txA also Gash enabling u$ lo supwt our fflinlsln8$ Ioc811y. InLTr9 the payffni 10 wppcrt a ffull-tin pas1. Th8 Iru88$ h8v8 atso be8n kn9 towards Lwinnlng 10 supwrt 8 sm811 number ofexlernal minislnes Ibolh In UK and atrfoadl, on a regrba8. We slartod abtyjl h)okiw fu 8nother proportywo can hire out lo further wroulreach program into the kKal community. We conllnu¢d lo offer a sm811 fCOdbk. ¢ytents ol 8re ovble requ8•tto any rnb of the church havina a Blgnific•nl ne8d lor thè $affltr. Our primary aim 1$ 10 God. 8nd 10 set& Hi$ f1r thh thè wider t•mmunity. R•f•r•n¢• and Admlnltratl¥• O•tslli TruAt• Stephen Whi Irespantd 12102120251 Lois Whilesid8 Slmon Sh1$ Geoffrey Green Oeborah H8ynès- Ch8ir Rayrnd Purcoll lappo1nj 12t02r225l Charlty Numboi 1198029 Principal Addr•i¥ 71 Davenham Avenue Pnton CH43 2LN It)d8p*ndont Examlmr Matthew Brow Adding V8lve ¢SU1t¥n¢Y Lld Studio 21, BlueGoat Chambers SGhDal Lane Uverw L13BX Page 1
Living Hope Church Wirral Trustees. Report l¢ontinuedl For The Year Ended 31 March 2025 ststement of TnJ¥te¢$' R¢$pon$lbllNI¢s The Iruslees are responsitAe for ryeparing theTruslees' Report the fina1 ststements in ydn with ap1?ble Lgw and United Kingdom ACC11 Standard5 (United Kintylom Generalty Arwted ArAxxJnbry Practi The law appliG4ble lo charite5 in Engn arKI require51he Iru5tees to wepare finanaal statements forexth financial year%vhich gwe a ¢e and fslr view of th8 siaie of affairs of Ihe charily and ollhe incoming rexwrces arwj a1¢41) of resources of lh8 charity for thai pervJd. In ep8ring the fin8nu81 smentS the trustees are wuired to". seleth sulLgbk a¢uuntsng [e¥ and th8rt 8KrfAy them ¢w$ty.. observe the methods and pnpS in Ihe Charity SORP.. make judgments and accounting estimates Ihal are reasonablg ar wjdent." and prep8r6 finants sments¢)n iha wnj ¢on¢6m ba>s Un il is pre8um& th81 the ch8dty will conllnutr in business. The Irusiees are responsitde for keepw adequaie a¢ux)bryJ iecords disdw wih r8as¢naN8 acojracy ai anbr the fiftaal po8illon of the charity gnd lo enable them lo ensure that Ihe nts compty the Charities Ad2011. the Charity lACnts Bnd Reports) Regulation5 2008 and th8 provi05 of Ihe Iw51 d8ed. They are also f8skKrrible for safeuuardin9 th8 asstrts of thB thaTity and hence for taking reasonable steps for the preventy) and ol lrnud and ther irfewL8n¢i88. The Irusiees are responsitde for Ihe mainten86 and Inie9ftty ofthe OYpya and fin8nl In1MeOn InCIYed on the chadl¥s web8lte. Legislati In the Unite¢ Kingdom go¥err4ro the arKI (*S8eminat offinwal stslements nwdiffer from legislalKin In Olher The Irust••s' report was approved by tho boarf and 5ww•d on 115 ty. Detorah Hayn8S Trust6& 16th January 2026 Page 2
Living Hope Church Wirral Independent Examinerf$ Report to the Trustees of Living Hope Church Wirral For The Year Ended 31 March 2025 I r8POrt 10 tha Iru$i6trs on my8xamin8lw)n efiho ttyJnisof L7 Hopa Church WN81 lth&Trual for th& y08r8ndad 31 Marth 2025. Responsibilities and Basis of Report As the oiarily trustees ofthe T$1 you preparati ofthB aL% OrdanCe th the Nuirem8nis oflhe Charihes Act 2011 I'lhe Aa'l. I raport in rets1 ol my examinaiknn ollh8 Trnsi's aUthS cArd tyjl undw se(IwM 145 of iha 2011 Aci and In ¢aftn9 my examSnaJon. I have followed Ihe 8pplicoble Directions gwen by the Charity CwmissLYJ er 14515Mbl oftheAeL It)d8p•ndent ExamSt)V¥ Statm8nt I have coTnpleled rny trxamina. l ¢onfimi thai M m8ri81 matt8rs have ¢£¥nè my81tentith) In connolOn wlth th8 8xamln8lbn givlny cause 10 bdie¥e th81 In any malenal resKcl.' 1. accounllng rècords were nol kepl in of thtrTrusi8s ro4ulrod by 130 of thtrAtt. or Z the accwnis do nol accord V4ilh those rectyds". or I the accounts do not comrdy wlh Ihe appIable requirewthlsrlmlThJ th fcrfm (wtents of acuJun15 set out in th¢ Charities IAco¥)un15 and Reports) Regulat$ 2008 olher than any tho •¢%Nts91¥8 a'trutr aryj falrv18 whlch not a ffl8ttBr con8kJered 38 part of an Sndep6nd8ni 8¥annaon. I hgvg no cwcernj ond ary¢)s¥ oth¥ mwtieo in With the exomiThgtiw lothith ottenlK)n stK)uld b¢ dr4wn in this repgrt In ordar 10 8nabl8 a undstsnding oftha acctyjnts 10 be reattsd. Maiihaw 8rown 161h January 2026 Studio 21, Bluecoai Chamber8 Sthool Lane Llverpo L1 3BX Page 3
Living Hope Church Wirral ststement of Finan¢ial Activities For The Year Ended 31 March 2025 2025 2024 Unre¥tricted Restrictsd Total funds Totsl funds Not•ts INCOME AND ENDOIINENTS FROM: Oon81ions and legatstrs Charitable actiwlies.. 61.541 61.541 51.625 Charitable Acbvibes Inveslmerits 3.360 208 885 62.426 62,426 55.193 EXPENDITURE ON.. Charitable aclmlies.. Charitable Acbvthes 132,3BYI 132,5701 130,5871 NET INCOME 30,037 29,658 24.606 NET MOVEMENT IN FUNDS 30,037 29,856 24.60e RECONCILIATION OF FUNDS.. Total lunds broughl lOard 42.450 42.631 18.025 TOTAL FUNOS CARRIED FORWARD 14 72.487 72,487 42.631 Th8 Mt88 on p8988 710 11 lomi p8rtellhesefffjaKaal *8Ments. Page4
Living Hope Church Wirral Comparative Ststement of Finan¢ial A¢tiviti¢$ For The Year Ended 31 March 2025 2024 Unrestricted ReBtriGted Totsl funds fvt)d$ funds INCOME AND ENDOIINENTS FROM: Oon81ions and legatstrs Charitable actiwlies.. 51.625 51.625 Charitable Athvibes Inveslmerits 3.360 208 54.633 55.193 EXPENDITURE ON.. Charitable aclmlies.. Charitable Acbvthes 130.2081 13791 130,5871 NET INCOME 24.425 181 24.606 NET MOVEMENT IN FUNDS 24.425 181 24.60e RECONCILIATION OF FUNDS.. Total lunds broughl lOard 18.025 18.025 TOTAL FUNOS CARRIED FORWARD 14 42.450 42.631 Th8 Mt88 on p8988 710 11 lomi p8rtellhesefffjaKaal *8ments. Page 5
Living Hope Church Wirral Statement of Finan¢ial Position As At 31 March 2025 2025 2024 Unre¥tricted Restrictsd Total funds Totsl funds Not•ts FIXED ASSETS Tanglblt Assets 11 4.498 4,498 760 4.498 4,498 780 CURRENT ASSETS Oeblors 12 7.165 7,165 63,568 763 Cash 8t bank and in hand 43.576 70.733 70,733 44.359 Crodltor8'. Amounts Falllng Ou• Wlthln Ono Yvar 13 12.7441 12,7441 12.4881 NET CLIRRENT ASSETS ILIA8ILlnE$I 67,989 67,989 41,871 TOTAL ASSETS LESS CURRENT LIABILrriES 72.487 72.487 42.631 NeT As$eTS 72,487 72,487 42,631 FUNOS OF THE CHARrrY R88Lrl¢ied Funds UnreslDctsd Funds 72,487 42.450 TOTAL FUNDS 14 72,487 42,631 On hall0f the board Deborah Hayms Trustee 16th January 2028 The mtes on pages 7 lo 11 lo partolthe5e SlatemÈnts. Page 6
Living Hope Church Wirral Note$ to the Finan¢ial Statements For The Year Ended 31 March 2025 1. Gontral Inlomiatio Uving Hope Churth Wirral is a ¢harhl8 kKJyrMy816d or98nis•ih>) wth th& Charfty Cc•)Jn1¥o. re9i$ier8d carfty numbsr 1198029. The principal address 15 71 Davenham Aven. Fkntw. CH43 2LN_ 2. Accounting P0¢1•8 2.1. B8818 of PMp8ratlon ol Flnan¢lal St¥tmn Tho finan81 $18iements have been prepared in a¢ty)rd•)¢e Wrfh tsChgri1i8s SORP IFRS 1021'A¢uthfjng and Reporting by Chariknes. Statement of Recommended Pracoce aprAuts to chanties preparing their acrA)unts in accordants with the Financial Reporting Standard applicable in the UK and RewtAic of Ireland (FRS 1021 leffedive l January 20191. Financial Reporting Standard 102 Tr Fln8n¢i81 Rep)0 slaard ap1¢80 in ihe UK )d Repu of Irelan and the Ch8riti88 Aci 2011. Thè ch8nty is a publ BeDtrfrt Enity as dtrf1n by FRS 102. 2.2. Fund Accounting Unreslnclqd funds arg availaNe to speThY on aL1Mlies lhalfurtherQffthe W>e5 of the tharity. Restricted funds are dDnalions which the donof has 8p8dfied ar8 10 used fty partKularea$ ofthe ch8nty's or for spadfic kYoi8Cts baing uThJ8rtak8n by the ¢h8rrty 2.3. Incomlnq Ro¥our¢e¥ Inceme 5$ r0988d when Ihe ch8rty hè$ ethNm8ni th& fund8. any perfmnc8 ££•)dil¥Jns 8tt8ch8d 10 the118ml81 of Income h8ve been mel. il Is wobabkn that Ihe income wll be recei¥ed. and the amountcsn be rsred rdk9t4y. knr¥)m8 r8C8iwd In advancè of the provisian of sp8ufied servKes i% deferr•d unlil Ihe cntena for inrKrfne rac0Wrf are m81. 2.4. Donat•d Qood• arbd s•¥ Donated profes510no1 services and ¢Yonaled tsclrtios are rn1 a5 incorr• Chanty has control ovgr Ihg rtem. any CondiL5 aS50Cl8led th tha donaied Iiern havé betll n1. IF roLipI daL¥)nL¥nic bJnefil fr Ihe use by ihe th8nty ol the 1MIS probable and Ihal economic tnefil can be m8a8ured rd18bty. In aCttrfdc• th8 Charit8 SORP IFRS 1021, the genaral volunteer rOCD3nid and r•l8r to the t51809. nual rtsp for mNe infrntion ¥bt¥Jl ihBir<ntnbulK)n. On r8c•ipI. donated pro1•5sion31 selvrcos and donated laulibe5 are rwnised the b8si5 01th• volu• of thg gfft lo tho th?rfly is the amount the charily would have VilliDg 10 pay lo obtain sets$ orfaolibti$ af tquivaleni èconomic bènefit on the wn m8rkei.' a ¢LYresponding amount Is Ihen recognis8d In 6xp8ndrtur6 the period of rec8iPL 2.5. R•sourc•• Exp•nd•d Expen¢iture is wogniseij once Iher•15 a lryal c11¥¢ rA)Ivalk to rnake a payThonl to a ihird paty,11 probaNe that settlew•nl will be required, and the amouni of the cJly8lw)n c•n be mÈ8SUrtd rdiaiqy. Expenditure 1$ da$fied ulr the following 8Clivity h8adlnps'. Expendiiure on chantae in(knes tsts of acbvibes und2rtsken to fvrtherthÈ pUrw> ofthtr charity 8na their a$so¢iatsd support ¢osi$ Olher expen¢llure we8en¢¥ Itoms not 18lllng Intoony 0r hJIr Irr8cover8tle VAT its ¢hW as 8 J8inst tr8Ctiwty thè èxptrJiturowas Inrred. 2.6. Tanglblq Flx•d Ass•ts and D•pr•claUon T8ngibkn fixed assets are Th8sured 01 co$1 W ac¢UMulod depwats¢MI any a¢wmul8led impairmenl losses. Deyecl8llon Is prove at rates CalTrJted to write off the rthtofthe fix1 assels. kn th&r e5tun resKlual value. oyerlheirexpecled useful lives on thè fdlowiny bases". ant & Machinery 20% 2.7. Cash and Cajh Equlvalenis Cash and cash eqUanIS are basic finanoal assets and itKJde (25h in haNI and deEK>sits held al rall th banks, other short-lerm highly liquid inve$imtntS Ih¥t maiute in no mc*8 than ihw m(yNh¥ from the date of 8¢Quison and are readily ¥8ble 10 a knov4n armunl ol cash wilh insvJnrficanl nsk ofthBnge in vahje. and bankcerthfts. 3. Incomo from Don•tlons •nd Log8¢1e8 Page 7
Living Hope Church Wirral Nots$ to the Financial Statements1¢ontinued) For The Year Ended 31 March 2025 2025 2024 Unrestricted UnreBtriGted frjnds fijnds oon8tsS and gifts Gift aid Donated gwds. laoli1S aTh15enrirAryS 46.286 15.255 45.835 5.390 400 61,541 51.625 The figure f(K Gift in 2025 Is ts the amwnt5 rew¥ed in 2025 and aL%o the mintsthal arerAwd forelvJiNe don8tn5 receNed In 2025. The amount due for d(aon5 received this year ran be ld In dd)tLVS. 4. Inv••trn•nt Incom• 2025 2024 UnftrICt¢ Unr•Btrlct•d fvnds Bank Intaresi r8celv8t48 208 5. N•t Incom•llExp•hdltur•l The nel incom•15 111ol•d after th9r9l•drfng1.. 2025 2024 D8kY8claUon of 1le nxed as88ts. 0 320 6. Amlyili of Exp•ndltur• 2025 undertak• d1¢11Y Support costs Isee wl8 71 Total Charitable Acbvitses 1.628 30.942 32.570 2024 A¢it¥ltl nd•rtak•n dlreGtIy $¥pport ¢o•t• 15ee mle 71 Total Charltsble Activitie¥ 1.169 29.418 30.567 Page 8
Living Hope Church Wirral Nots$ to the Financial Statements1¢ontinued) For The Year Ended 31 March 2025 7. Support C08t8 2025 Charitable Employee c0515". Wa9es and saladBs St¥ff Ir¥inin9 Premlses expenses. Rent Light and heat R8pair& and mainlenanco General admlnisiratson". 15.730 675 7.011 Prolesslon81 le88 Charitsble donations Otheroffice costs Oopr8cxatson'. DaprèGiaii Governance costs.. Independent exarnlrffs 1888 390 2.635 1,885 685 460 30.942 2024 Charltsblg Actlvklel Employee w¥ls'. Wa9e8 and 5alarYa8 Premlses expenses. R8nl Llghl and heal Repairg and m8lnknence GenerBI admln151ratiOn'. 15,133 5.894 756 454 Insurancè Profe¥sion81 fe88 Chariiable donalon8 0frr office $L4 08pretiOfi'. Depreciats GovEmancE costs.. 2.829 2.684 320 Independani examiNd¢s f888 880 29.418 Page 9
Living Hope Church Wirral Nots$ to the Financial Statements l¢ontinued) For The Year Ended 31 March 2025 8. Indoptrndont Examln8rf8 Romunoratio 2025 2024 Independent examination of thefinanaal statempnts Olherassurance semces 4BO Tax advl80ry ¥ervi¢8$ Olherfinancjal 88YV 480 9. Stsff Co•t8 siaff costs wer8 as lolkn8". 2025 2024 Wag8s and salar 15,730 15.133 No ernpbyeos rec•¢d effjpbyeo baneffts lxcknin9 wr¥Wponsirffl ry)5151 lor th• rryKrfbng poriod rl than £80,000. 10. Av•rdge Numb•r ol Employ• Avfrroge numbor ofempknyees dunng Ihe year w05.. 112024.. 1 11. Tanglble AM•t• lant & Machlnqry AS al 1 April 2024 1.281 4.423 AS 8131 2025 5.704 Depr•clitlon As ai 1 April 2024 Provid•J during the 04 521 665 As ai 31 March 2025 1.206 N•1 Èook V4lu• As al 31 March 2025 4.498 As ai 1 April 2024 760 12. D•btor• 2025 2024 Due wlthln one year Trade debtors 228 Olherd8blors 8,937 783 7,165 783 P*JB 10
Living Hope Church Wirral Nots$ to the Financial Statements1¢ontinued) For The Year Ended 31 March 2025 13. Cr8dknws'. Amount8 Falllny Du Nwthln Ono Yoar 2025 2024 Othercreditors 1,430 1.314 2.008 480 Accruals and d8ferred 2,744 2.488 14. Mov•rn•nt in Fundi As at 1 Aprfl 2024 AB at 31 March 2025 Ihcom• EmNdItra Unr•strlct•d fund¥ Generèl-. Gener81 unrestricted lund Re$trl¢ted lund¥ Hord5hip Fund 42.4 62.426 132.3891 72.487 181 Total lund• 42.631 62.426 132.5701 72.487 A• at 1 Aprfl 2023 A• 4t 31 Mah 2024 I1)rn• Expgndltur• Unr•8trl¢t•d fund• Generol.. General unre51ricted lund 18,025 54.833 130.20BI 42,450 Re¥trlet•d fund# Hardship Fund 13791 Total lund• 18.025 .193 130.5871 42,831 15. Transaciion wlth Trutt•¥ None ofthe Iru51ees reWed any remuner8bDn or anyother benefts frryn * eW4Dyn lIh the drity or a reted entity duriry the current OfprevJuS year. No tru51ee expense¥ hove been incurred. 16. R•l•t•d Party Dlsdo¥uTh• There have been w F818ted paty tra¢t)n* In the repyUrMJ perkny th•1 requlre di8th)xxe. Page 11
Living Hope Church Wirral Detailed Statement of Finan¢ial Activities For The Year Ended 31 March 2025 2025 2024 Total t)Lts Total fvnds INCOME ANO ENDOWMENTS FROM.. Donatlons and1¥9aclg$ 00n8ts$ and gifts Gift aid Donatsd s8rvic9 46.286 15.255 45.835 5.390 400 61.541 51.625 Ch8YttoWo A¢tlvltle$'. Chadtsl Adlvltl•i Income from th8rftab 8C1ivll 3.360 3.360 Inv•Btrn•nt• 8ank Inlorg51 re1VaJ0 208 20e 62.426 55.193 EXPENDrruRE ON.. CharttstAo Actlvltl•B.' ¢h•rft•W• A¢tlvltl•¥ Travel an¢ subs151en¢e oynses Wag8s and Salar sièff Ir8lning Rant 11.6281 115.7301 16751 15.8941 Llghl and h881 Repalrs and malntenanco Insurance Professional lees 18071 16441 14541 13901 12.6351 11.8851 16851 14801 13491 12.8291 12.6841 13201 18801 Charitsble don8110 Othtroffice $1$ Ooprod81ion In¢ependenl exam1r5 lees 132.5701 130.5671 132.5701 130.5871 NET INCOME 29.856 24.606 P*JB 12