## **Hope Community Church Aintree**
**Charity No. 1198709**
**Company No.**
**Trustees' Report and Unaudited Accounts**
**31 December 2024**
**Hope Community Church Aintree Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 to 16|
Page 1
**Hope Community Church Aintree Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, herein present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011, 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 102 applicable in the UK and Republic of Ireland.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No.**
## **Charity No. 1198709**
## **Principal Office**
Hope Community Church Aintree 11 Aintree Lane Aintree Liverpool L10 2JJ
## **Registered Office**
Hope Community Church 11 Aintree Lane Aintree Liverpool L10 2JJ
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
S.M. Cropper M. Doddridge D. Robertson H.L. Turpin C.J. Wells
## **Key Management Personnel**
|**Key Management Personnel**||
|---|---|
|Trustee|Sue Cropper|
|Trustee|Myra Doddridge|
|Trustee|Dave Robertson (to 31st July 2024)|
|Trustee|Howard Turpin|
|Trustee|Chris Wells|
Page 2
**Hope Community Church Aintree Trustees Annual Report**
## **Accountants**
Sefton Council for Voluntary Service
Burlington House Crosby Road North Waterloo Liverpool L22 0LG
## **OBJECTIVES AND ACTIVITIES**
The objects of the charity are:
a) To advance the Christian faith in accordance with the statement of beliefs in the constitution.
b) Such charitable purposes for the public benefit as are exclusively charitable according to the laws of England and Wales as the trustees may from time to time determine.
The charity aims to achieve its objects through the following activities:
a) Activity to promote/improve the physical, emotional and spiritual health of the community.
b) Children's/young people's activities to enable moral and spiritual development.
c) Offer the community a focal point/meeting place, specifically elderly/disadvantaged.
d) To enhance local services by acting as a base for other providers.
e) To ensure sustainability of the centre by attracting financial support.
In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's guidance on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
The church continued to offer Sunday worship with a rich range of Biblical teaching, sung worship and sacraments. Midweek activities to help people know Jesus more continued and grew, including in our youth and children’s groups. Community focussed work continued through 2023 to serve the local community of Aintree Village, both as church outreach and to serve the needs of those locally.
## **FINANCIAL REVIEW**
Total income £158,058.
Total expenditure £144,682.
Restricted funds are currently £5,471. Unrestricted funds are £401,792. Unrestricted funds have increased by £13,179.
## RESERVES POLICY
The reserves policy is to keep the equivalent of three months' salary costs in the reserve fund. There were two vacancies at 31 December 2024 so the reserve fund has been left at the same figure as at 31 December 2022.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Hope Community Church Aintree transitioned on 1st March 2023 from a registered Charity [Registration no. 1145663] to a registered Charitable Incorporated Organization (CIO) [Registration no. 1198709]. Our name and trustees are unchanged.
Page 3
## **Hope Community Church Aintree Trustees Annual Report**
The Charity [Registration no. 1145663] was closed on the 29th December 2023 and placed on the Charity Commission Register of Mergers to link it to the CIO [Registration no. 1198709]. The Register of Mergers may be viewed online.
The accounts for 2023 include both the activity of the charity and the activity of the CIO.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
M. Doddridge Trustee
24 July 2025
Page 4
**Hope Community Church Aintree Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Hope Community Church Aintree**
I report to the charity trustees on my examination of the financial statements of Hope Community Church Aintree for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
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.
Ian Wright Chartered Accountant Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 0LG 24 July 2025
Page 5
**Hope Community Church Aintree Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Investments
6
**Total**
**Expenditure on:**
Charitable activities
7
**Total**
Net gains on investments
**Net income/(expenditure)**
8
Transfers between funds
**Net income/(expenditure)**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
108,657
36,601
1,943|**Restricted**
**funds**
**2024**
**£**
10,857
-
-|**Total funds**
**2024**
**£**
119,514
36,601
1,943|**Total funds**
**2023**
**£**
149,305
28,224
879|
|---|---|---|---|---|
||147,201
133,210|10,857
11,472|158,058
144,682|178,408
190,487|
||133,210
-|11,472
-|144,682
-|190,487
-|
||13,991
-|(615)
-|13,376
-|(12,079)
-|
||13,991|(615)|13,376|(12,079)|
||13,991
388,613|(615)
5,274|13,376
393,887|(12,079)
405,966|
||402,604|4,659|407,263|393,887|
Page 6
**Hope Community Church Aintree Balance Sheet**
## **at 31 December 2024**
|**Company No.**
**Notes**
**2024**
**£**
**Fixed assets**
Tangible assets
11
390,352
390,352
**Current assets**
Debtors
12
141
Cash at bank and in hand
97,114
97,255
**Creditors:**Amount falling due within one year
13
(5,344)
**Net current assets**
91,911
**Total assets less current liabilities**
482,263
**Creditors:**Amounts falling due after more than one year
14
(75,000)
**Net assets excluding pension asset or liability**
407,263
**Total net assets**
407,263
**The funds of the charity**
**Restricted funds**
15
Restricted income funds
4,659
4,659
**Unrestricted funds**
15
General funds
(8,517)
Designated funds
411,121
402,604
**Reserves**
15
**Total funds**
407,263|**2023**
**£**
408,916|
|---|---|
||408,916
240
75,075|
||75,315
(5,344)|
||69,971
478,887
(85,000)|
||393,887|
||393,887|
||5,274|
||5,274
(38,930)
427,543|
||388,613|
||393,887|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 24 July 2025
And signed on its behalf by:
M. Doddridge
Trustee
Page 7
**Hope Community Church Aintree Notes to the Accounts**
## **for the year ended 31 December 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities 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)" (effective 1 January 2019). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The functional currency used is the £ Sterling.
Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The functional currency used is the £ Sterling.
## **Preparation of the accounts on a going concern basis**
At the time of approving the accounts, the trustees' have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the forseeable future. As such these accounts have been prepared under the going concern basis.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Page 8
**Hope Community Church Aintree Notes to the Accounts**
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
Page 9
**Hope Community Church Aintree Notes to the Accounts**
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
|useful life:||
|---|---|
|Freehold property|2% straight line|
|Equipment|20% straight line|
|Fixtures and fittings|25% straight line|
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
**Hope Community Church Aintree Notes to the Accounts**
## 3 **Statement of Financial Activities - prior year**
|3
**Statement of Financial Activities - prior year**|||||
|---|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Charitable activities
Investments
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from donations and legacies**
Offerings
Gift Aid recovered
Grants and Donations
5
**Income from charitable activities**
Cafe Hope
Room hire
Other|**Unrestricted**
**£**
71,782
19,032
17,843
108,657|**Unrestricted**
**funds**
**2023**
**£**
128,834
28,224
879
157,937
167,332
167,332
(9,395)
(9,395)
(9,395)
398,008
388,613
**Restricted**
**£**
-
-
10,857
10,857
**Unrestricted**
**£**
22,985
10,905
2,711
36,601|**Restricted**
**funds**
**2023**
**£**
20,471
-
-
20,471
23,155
23,155
(2,684)
(2,684)
(2,684)
7,958
5,274
**Total**
**2024**
**£**
71,782
19,032
28,700
119,514
**Total**
**2024**
**£**
22,985
10,905
2,711
36,601|**Total funds**
**2023**
**£**
149,305
28,224
879|
|||||178,408
190,487|
|||||190,487|
|||||(12,079)|
|||||(12,079)|
|||||(12,079)
405,966|
|||||393,887|
|||||**Total**
**2023**
**£**
86,018
20,774
42,513|
|||||149,305|
|||||**Total**
**2023**
**£**
18,473
7,714
2,037|
|||||28,224|
Page 11
**Hope Community Church Aintree Notes to the Accounts**
## 6 **Income from investments**
|Interest receivable
7
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Church activities
Cafe Hope
_Admin costs_
Employee costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
_Governance costs_
Office costs
Independent Examination
Legal
8
**Net income/(expenditure) before transfers**
This is stated after charging:
Depreciation of owned fixed assets
9
**Trustee remuneration and expenses**
Total employee benefits received by trustees|**Unrestricted**
**£**
74,838
14,679
22,824
18,564
1,535
344
426
133,210|**Unrestricted**
**£**
1,943
1,943
**Restricted**
**£**
11,472
-
-
-
-
-
-
11,472
**2024**
**£**
18,564
**2024**
**Number**
**£**
-|**Total**
**2024**
**£**
1,943
1,943
**Total**
**2024**
**£**
86,310
14,679
22,824
18,564
1,535
344
426
144,682|**Total**
**2023**
**£**
879|
|---|---|---|---|---|
|||||879|
|||||**Total**
**2023**
**£**
89,978
14,491
62,238
20,505
2,271
344
660|
|||||190,487|
|||||**2023**
**£**
20,505
**2023**
**Number**
**£**
32,484|
Page 12
**Hope Community Church Aintree Notes to the Accounts**
## 10 **Staff costs**
|**Staff costs**|||
|---|---|---|
||**2024**|**2023**|
|Salaries and wages|22,343|56,617|
|Social security costs|-|1,458|
|Pension costs|481|4,163|
||22,824|62,238|
|No employee received emoluments in excess of £60,000.|||
|The average monthly number of full time equivalent employees|during the year was as follows:||
|Ministry
Administration
Children's Work
11 **Tangible fixed assets**
**Cost or revaluation**
At 1 January 2024
At 31 December 2024
**Depreciation and**
**impairment**
At 1 January 2024
Depreciation charge for the
year
At 31 December 2024
**Net book values**
At 31 December 2024
At 31 December 2023
12 **Debtors**
Trade debtors|**Land and**
**buildings**
**£**
748,491
748,491
346,668
14,970
361,638
386,853
401,823|**2024**
**Number**
-
1
-
1
**Equipment**
**£**
21,812
21,812
19,067
1,005
20,072
1,740
2,745
**2024**
**£**
141
141|**Fixtures and**
**fittings**
**£**
66,446
66,446
62,098
2,589
64,687
1,759
4,348|**2023**
**Number**
1
1
1|
|---|---|---|---|---|
|||||3|
|||||**Total**
**£**
836,749|
|||||836,749|
|||||427,833
18,564|
|||||446,397|
|||||390,352|
|||||408,916|
|||||**2023**
**£**
240|
|||||240|
Page 13
**Hope Community Church Aintree Notes to the Accounts**
## 13 **Creditors:**
amounts falling due within one year
|**Creditors:**
amounts falling due within one year|||
|---|---|---|
|Other loans
Accruals|**2024**
**£**
5,000
344
5,344|**2023**
**£**
5,000
344|
|||5,344|
We agreed with the Baptist Union that, to compensate for the significant increase in utility costs, we would not make a loan repayment of the Strategic Loan in 2023. This would normally have been £5,000 payable in September 2023. Two instalments of £5,000 each were made in 2024.
## 14 **Creditors:**
amounts falling due after more than one year
|**Creditors:**
amounts falling due after more than one year|||
|---|---|---|
|Other loans
Liabilities repayable in more than five years
after the balance sheet date
Amount repayable by instalments|**2024**
**£**
75,000
75,000
55,000
55,000|**2023**
**£**
85,000|
|||85,000|
|||60,000|
|||60,000|
We agreed with the Baptist Union that, to compensate for the significant increase in utility costs, we would not make a loan repayment of the Strategic Loan in 2023. This would normally have been £5,000 payable in September 2023. Two instalments of £5,000 each were made in 2024.
Page 14
**Hope Community Church Aintree Notes to the Accounts**
## 15 **Movement in funds**
|15 **Movement in funds**||||||
|---|---|---|---|---|---|
||**At 1 January**
**2024**
212
600
729
575
2,588
570
-
-
-
-
-
-
5,274
(38,930)
20,769
406,774
427,543
393,887|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
-
-
910
-
-
-
5,250
851
1,580
1,633
500
133
10,857
147,201
-
-
-
158,058|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
16,422
-
(16,422)
(16,422)
-|**At 31**
**December**
**2024**
**£**
-
-
719
575
1,879
382
-
471
-
-
500
133|
|**Restricted funds:**
**Restricted income funds:**
Foodbank
In memoriam Sylvia
Grisedale
Cafe Hope tips
St Christopher Home Trust
P H Holt
Anonymous
Veolia
Aintree Races Parking
Youth Weekend
Maranatha Mission, Romania
Foodshare
Women of Hope
_Total_
**Unrestricted funds:**
**General funds**
**Designated funds:**
Reserves
Fixed Asset Fund
_Total_
**Total funds**||||||
||||(212)|||
||||(600)|||
||||(920)|||
||||-|||
||||(709)|||
||||(188)|||
||||(5,250)
(380)
(1,580)
(1,633)
-
-
(11,472)
(133,210)
-
-
-
(144,682)|||
||||||4,659|
||||||(8,517)
20,769
390,352|
||||||411,121|
|||||||
||||||407,263|
Purposes and restrictions in relation to the funds: Restricted funds: Foodbank Foodbank In memoriam Sylvia Fun Day Grisedale Cafe Hope tips Centre Manager's salary St Christopher Home Trust Family Friendly Cafe P H Holt Heating modifications Anonymous Pastor/Youth Leader Worker recruitment and expenses Veolia Energy saving measures Aintree Races Parking Angel Tree Youth Weekend Youth Weekend
Page 15
**Hope Community Church Aintree Notes to the Accounts**
|**e Community Church Aintree**
**es to the Accounts**||
|---|---|
|Maranatha Mission, Romania|Maranatha Mission, Romania|
|Foodshare|Foodshare|
|Women of Hope|Women of Hope|
|Designated funds:||
|Reserves|Three months' payroll costs|
|Fixed Asset Fund|Net book value of fixed assets|
## 16 **Analysis of net assets between funds**
|Fixed assets
Net current assets
Creditors due in more than one year and
provisions
**Reconciliation of net cash / (net debt)**
Cash and cash equivalents
Borrowings
Net cash / (net debt)|**Unrestricted**
**funds**
**£**
390,352
87,252
(75,000)
402,604
**At 1 January**
**2024**
**£**|**Restricted**
**funds**
**£**
-
4,659
-
4,659
**Cash flows**
**£**|**Total**
**£**
390,352
91,911
(75,000)|
|---|---|---|---|
||||407,263|
||||**At 31**
**December**
**2024**
**£**|
||75,075|22,039|97,114|
||75,075
(90,000)
(90,000)
(14,925)|22,039
10,000
10,000
32,039|97,114
(80,000)|
||||(80,000)|
||||17,114|
## 17 **Reconciliation of net cash / (net debt)**
FRS 102 requires and entity to report changes in net debt in the accounting period. Hope Community Church does not carry any debt or other borrowings and has a positive net cash position
## 18 **Commitments**
## _**Pension commitments**_
|**_Pension commitments_**|||
|---|---|---|
|The pension cost charge to the company
amounted to:
19 **Related party disclosures**
**_Transactions with related parties_**
_Donations received from trustees_
**_Controlling party_**|**2024**
**£**
481
**2024**
**£**
10,805|**2023**
**£**
4,163|
|||**2023**
**£**
11,030|
The charity is managed by the trustees.
Page 16