The Charity Registration Number is :_ 1203749
NEW CREATION CHURCH LIVERPOOL
Report and Accounts
31 May 2024

NEW CREATION CHURCH LIVERPOOL
Report and accounts forthe yearended 31 May 2024
Contents
Page
Trustees, Annual Report
Statemeni ol Trustees Responsibilities
IndependentAccountant's Report
Statement of FinancialAciivr(ie5
Movements in funds
Income and Expenditure account
Balance sheet
Notes to the accounts
io
12
16
17
18
20

NEW CREATION CHURCH LIVERPOOL
Trustees. Annual Report for the year ended 31 May 2024
The Trustees present their Report and Accounts fr>r the year ended 31 May 2024.
Reference and admlnlstrative detalls
The charlty name.
The lag81 norne ol the charity is:_ NEW CREAMON CHURCH UVERPWL
The charity is also known by its operab.ng name, NEW CREATION CHURCH LIVERPOOL.
The ch8rlty* are&s opw¥Uon and UK ¢hrftablo fBg151rnkn.
The charity is registèrtd in England & Wales Charrty Commission ￿ England & Wales ICCEW) with
harity number 1203749.
The charity does not operate in any 0vets￿$ pirisdictions.
Legolstrycture of th• charlty
The charity 18 constituted as a Charitable Incorporated (￿nIsation ICIOI in England & Wales. The govemirg
document ofthe charrty is the constitubon of the CIO as approved by thg Chaiity c￿mISsion in Ersland &
Wales ICCEWI .
The goveming document is dated 27 June 2023
There are no reslriclions in the goveming documents on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
The trustees are all indivKluals.

NEW CREATION CHURCH LIVERPOOL
Trustees. Annual Report for the year ended 31 May 2024
The pdnclpal O￿latIng addwFs8. telephone number. emall and w•b add￿$8$ of the charity are:.
34 Laxton road
Liverpool, UK
L25 OPQ
Telephone'07307090393
Email Address bhatti5tephan1
rnail.oyn Web address httpS'.lfvh￿f.faCeb0Ok.ComlneWCrèa￿.on.chUr¢tt.372
Thè Trustees in office on the date the r•port was approved were:_
Stephan Bhatti
Jennifer Louise Mckenzie
Rakesh Kumar
Karamvir Kaur Garg
Th• followlng p•rsons ser¥td a8 TrustO8s durfng the year eThl•d 31 May 2024 :_
The tru￿￿ vtho $?ryed as a trustee in Ihe rwbng as shcA¥n above, and there %%*re no
aroes durin9 the year. or in the pe11￿1 be￿n thè year end and the approval ofthe accounts.
All the trustees are also members of the charity.
Objects and activltles of the Charity
The purposes of the charity as set out in its governing documenL
To advance the Christian religion for the benefit ol Ihe public in Liverpool in accordance with the
slalemenl of faith by holijing services of prayer and worship. providing faith teaching and
delivering Christian outreach.

NEW CREATION CHURCH LIVERPOOL
Trustees, Annual Report for tho year ended 31 May 2024
The main activities undertaken In rnlation to those purposes durfng the year.
Over the past year. the te8m at New Creation Church Liverpool has consistently aligned its work
with the Commission's guidance on delivering public benefit, wth particular attention lo the
Sections related to charities that exist to promote and advan￿ religion. We approached this
responsibility with diligence and integnty, ensuring that all of our inf(iatives reflected both the
regulatory framework and the fvndamenlal principles of our faith.
Our efforts were underpinned by a Str￿ commilment to indusivity and communrty involvement.
We welcomed individuals from diverse backgrourKls. encouraging them to become valued
members of the parish community. The church 5eTved as a spiritual haven-offering space for
prayer, worship, and quiet reflectiOr￿ere individuals could deepen their connection wth the
di￿ne in a peaceful and Supportive enwronmenL
Religious education remained a cornerstone of our mission. We offered structured teaching on the
Gospel, aiming to shed light on its deeper meanings and inspire greater understanding of Jesus,
teachings. These edLtcational efforts look a variety of forms and were designed lo help participants
engage more meaningfully their faith and explore the broader dimensions of Christian
tradition.
We also placed a strong emphasis on pastoral support Our team devoted considerable time 8nd
care to reaching out to those in nee￿ether through missionary Outreach or direct pastoral
asslstance. These efforts were guided by compassion and a desire to ensure that everyone wlhln
the parish fell seen, Supported. and s￿ritualty nurtured.
In summary. our work at New Creation Church Liverpool this year has reflected a careful
adherence lo public benefit requirements, 8 welcoming spirit of inclusion. a robust commitment lo
religious education. and heartfelt pastor81 care. Through these efforts, we continued to actively
promote the advancement of religion in a way that genuinely ben8ffits our wder communlty.
The main actlvlfles undertaken durtng the year to further the charity's puryose ft)r
the public benefiL

NEW CREATION CHURCH LIVERPOOL
Trustses. Annual Report for the year ended 31 May 2024
New Creation Church Liverpool delivers a broad spectNm of year-round ministries, each carefully
shaped lo nourish both the spiritu81 life and the communal wellbeing of our richly varied
cong￿gatiOn. Every programme is designed wth purpose. ensuring that those who attend
encounter experiences that are both enriching and deeply satisfying on a spiritual level.
Central to OLtr schedule is Ihe Sunday prayer service-long regarded as the heartbeat of our
church calendar. These weekly gatherings are thoughttully prepared to cultivate an atmosphere of
intimacy, Iranquillity, and contemplation. In that calm and sacred setting, worshippers find spaee lo
draw closer to God. rellect on their joumeys, and draw fresh inspiration for #ally living.
We also p18ee strong emphasis on guiding young people as they explore Christianity and the
dislincl beliets of our fellowship. Age-appropriate sessions-intera¢live. engaging, and Tooled in
scripture-help younger members build a fim S￿ritU￿ foundation and discover how faith can
infomi their choices and aspirations.
Welcorning families lies at the core of our mission. By providing tailored teaching resources and
family-orienled activities. we support parents in passing on Christian values to their children while
simultaneously deepening adults, ovm understsnding of faith. The result is a mults'generalional
environment where people of all ages grow together.
Our doors remain wde open lo the wder community. and we warmly invite everyone to take part in
our regular services. Over the past ￿e1ve months we celebrated 90 new members joining our
fellowship. and our average weekly attendance now Stsnds at approximately 90
worshippers-evidence of the energy and commilmenl that characlerise New Creation Church
Liverpool.
From prayer and worship to youth diseipleship and family support, New Creation Church Liverpool
offers a rich array of ministries that meet the diverse needs of those we serve. We rejoice in our
steadily expanding congregation and in the positive, failh-filled impact our church continues lo
make in the lives of all who seek spiritual grovth and genuine communty.
The trustees have had ward to the Chanty Conmission's guKlar￿e on pubfic benefft in managing the
activities of the charity.
The main achievements and perforniance of the charity during the year.

NEW CREATION CHURCH LIVERPOOL
Trustees, Annual Report for the year ended 31 May 2024
Through a thoughllully strudured range of service5 and initiatives, the church has effectively
fostered an environment conducive to spiritual development and communal involvement. This is
reflected in the consistenuy strong tumout al Sunday prayer gatherings. where attendees
experierice a serene and meanlngful setting for worship and introspection. In addition. the ¢hurch'8
steadfast commitment to guiding youth in their exploration of Christian teachings has played a Mtal
role in shaping their spiritual understsnding. A notable achievement has been the welcomin9 of
families with children, enhancing faith awareness within this group. Overall. the church stsnds as a
vibrant center of faith and inclusive community lrfe.
The dlfference the charity s perfonnance during the year has mado to the
beneficiaries of the charity.
The church's conlributson5 during the period in question have led to notable benefits for btrth its
congregation and the broader community.
Spiritual Enrichment and Faith Building= The delivery of meaningful seNices. teachings. and
worship opportunitiès ha5 helped deepen the spiritual lives of congregants. By offering more
immersive and Ihoughl-provoking faith experiences. the thurch has enabled indivlduals to
Strengthen th￿r relationship wth God and find greater spirstual purKK)se.
Youth Development and Leaming.. Well-designed youth program$ have played a key role in
enhancing young people's knowledge of chrisb.an values. Through inleraclive leaming.
mentorship. and failh-based activities. younger members have gained a deeper and more personal
understanding of the faith.
Welcoming Environment.. The emphasis on hO$￿talIty and indusion, parbculady for families with
children. has built a more united and supportive parish community. The church's efforts to e￿al# a
space of acceptsnce and care have been especially meaninglul for new families joining the
congregation.
Support and OLrtreach Impacl: The effectiveness of outreach work has been evident in the tangible
support provided to those facing hardship. Measured by the numiEr of live5 touched and the
quality ol aid delivered, the churth's outreath has brought real. lasting bonefits lo peopl8 in nood
across the wder community.
The degree to which the achleven7ents and perforn?ance durfng the year have
bènèfited wider society.
The church has effectively met its staled objectives and perf0rnan￿ indicators, ￿th the positive
outcomes reaching beyond the immediate congregation. The progress and accompllshments
demonstrated during thls period have brougm tangible value lo the broader community in various
impactful and meaningful ways.

NEW CREATION CHURCH LIVERPOOL
Trustees, Annual Report for the year ended 31 May 2024
Structure, governance and rnanagement of the charlty
The methods used to recruit and appolnt new Charity trustees.
The Cu￿nI Iruslees oversee the process of reeruiling and appointing new trustees. When
vacancy arises, the board seeks suitable candidates and invites interested indiwduals lo submit
their Cvs, outlining their skills and potential contributions to the charity. Al nevAy appointed
Iruslees are required to serve a one•year probationary penod before they can be confimied as
permanent members.
Flnanclal review
The charitys financialposition at the end of the year ended 31 May 2024
The financial position of the charity at 31 May 2024 and comparativgs for the prior period. as more
fully detailed in the accounts. can be summarised as follows".
2024
2023
Net Income
Un￿strICted Revenue Furlth availabje for the
general purposes of the chanty
Total Funds
Financlal review of the position at thg repo￿ng date, 31 May 2024.
Fund5 available are sufficient to Fermit the charity lo continue operating in the medium lo long
term. The day-l(Hlay running of the church is supported by voluntary donations. There are rko
uncertainties about the charity continuing as a going concem.
Policies on reserves.

NEW CREATION CHURCH LIVERPOOL
Trustees. Annual Report for the year ended 31 May 2024
Financial reviTew of the posltson at the reports.ng date, 31 May 2024.
Funds available are sufficient to permit the charity to continue operating in the medium to long
leryn. The day-lTrday running of the church is supported by voluntsry donations. There are no
uncertainties aljoul the Charity continuing as a wing concem.
Policies on reserves.
Maintaining reserves is essential to safeguarding the church'5 long-tem) financlal health. allowing
il lo continue its mission, sustsin operations, and deliver consistent services lo the community.
The church maintains the followng reserve kx>licies=
1. Opeialional Reserve." Sel aside to manage short-tem cash flow needs, unexpected costs. or
urgent matters affecting daily acb"vities. This reserve ensur8s that vital programs and services are
not disrupted due lo Unfo￿Seen financial challenges.
2. Growth and Development Reserve.. Allocated for ftrturg dgvglopment, strategic projects, or large
capital investments. This fund supports the church's long-lemi vision. su¢h as building upgrades
or a￿Ul￿ng new Spaces to meet gro44ing community demands.
Availability and adequacy of assets of each of the fiinds
The board of trustees is satisfied that the charity$ assets in each fijnd are available and adequate
lo fulfil its obligations in respect of each frjnd.

NEW CREATION CHURCH LIVERPOOL
Trustees. Annual Report for the year ended 31 May 2024
Detalls of The Independent Examlner
Karnran Mukhltar
Member ofACCA
Smtthdown road
Liverpool
UK
L7 4JG
Statement of Trustees. Responsibilltles
The charity's InJslees are responsible the p￿paration of the accounts in aC￿rdance wth the
temis of the Charities Aet 2011 and the Chartbes {Accounts and Reports) Regulations 2008.
Notwlhstanding the explicit requirement in the extant statutory regtJlalions,Ihe 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 delemiined lo
interpret this responsibility as requiring them to follow current best practice and prepare the
accounts according to the FRS 102 SORP {Stalement of Recommended Practice for Accounting
and Repo￿"ng by Chariliesl 2019, applicable to all acctyJnting periods beginning on or after 1 st
January 20191. (the SORP). .
In partr¢ular. charity law requires the Twslees, rfthey prepare accounts on on accru81s basis, to
prepare financial statements for each financial yearwhich give a true and fair view of the slate of
affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In
preparing those financial stslemenls the Trustees a￿ required to :_
- to prepare the accounts in accordance ￿th United Kingdom Generally Accepted
Accounting Practice (United Kingdom Accounting Stsndards and applicable lawl.
select suitable accounting polieies and apply them Consisten￿y',
make judgements and estimates that are reasonable and pnJdenl-
prepare the financial statements on the going ¢oncem basis unless il is inappropriate
lo presume that the charity wll continue in business,.
sl*e whether applicable accounting stsndards and Statements of
recommended practice have been followed. subjèct to any material
departures disclosed and explained in the financial 3latements",
The law requires that the truslees must not appro￿ 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 defieil of the
charity for the yeaf.

NEW CREATION CHURCH LIVERPOOL
Trustees. Annual Report for the year ended 31 May 2024
The Trustees are also responsible for maintaining adequate accounting records which diselose
th ¥easonable accuracy al any time the financial position of the charity and which are sufficient
lo show and explain the charity's transactions 8nd enable them to ensure that the financial
Statements comply wlh regulation$ made under the Charities Ad 2011. They are also responsible
for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and deleGtion of fraud and other irregularibes.
The Trustees are also responsible for the contents of Ihe Trustees. report, and the statut(wy ￿￿sI￿.11ty of
th• Independent Examiner in relation to the Trustees. report is limited to examining the report and ensurfng
that , on the faee of the report. there are no rnaterial inconsistencies bwth the figufes disdosed in the financial
statements.
This report was approved by thè board oftru$te8s on 10 Jur* 2025.
Stephan Bhatti
Trustee

NEW CREATION CHURCH LIVERPOOL
Roport of the Independent Accountanl to the Trust￿ of the ¢haiity on the accounts for the year
ended 31 May 2024
We rèport on th$ finana81 $ts¢emènts of NEW CREATION CHURCH LIVERPOOL forthe year ended 31 Mey 2024,
8¥ set out on pages 12 to 20, vthich comprise the Statement of Finanoal Acts'vth"è5, the Income and Expenditu
Account. the Balan￿ Sheet and the related notes to the finanual staternènts. ind￿1n9 a sumrnary ol Signifi￿nt
accounting polia•s. In our opinion, the a￿)MpanyIng finanual Statements ol thè tharity are preparad. in all material
respects, in accordance with charity law appIl￿ble wthin the jurisdiction of Efyaland & Wales and the aceounts ha¥
been prepared in accordance with FRS 102 SORP Istatement ol Recommended Practice for Accounting and
Raporting by Charibe$l 2019. appIl￿ble to all 8CtountiThJ penods beginnirKJ on or after 1st January 20191, IThe
SORPI, publishad by the Charity Commission in England & Waks ICCEW) und&r the historical cost convents"on.
and in accordan￿ the accounbng polioes set out on page 19, vthich framework constitutes the applitable
United Kingdom Gener￿lY Awepted AccA)un&"rrfJ Piactic•.
Resp•etlve rn8pon8lb511ti•# of th• direthr• and thg aeeountarrt
As desutbad on page 9, you. the charitys TA￿tee$ am re5ponsibk8 for the preparab.on of the a¢￿vn￿.
The Trustees consider that the requirerrent of Se¢b"on 14411101 th8 Charitses Act 2011 (the Act) does not
apply. and tt)at the￿ 1$ no requirement in the Goveming Document for the coriducting of an au¢it. Th8 Trustees also
consider the Charity to bè 8xempt from the iequir8rnent to ba to IndepeThJent Examinats"on.
Our responsibilty is to prepare a¢wunts upon the of the infornation supplied to u3, vitthoul ￿dUcting any
ft>rrnal scwtiny.
No statement of oplnlon
We have not Carried out any a￿111 prowJur•5 and havè teli&Y upon infoffjwknn $upplied to us by th• Tnjstees, and
the information supplied by Trustees in the course of the examinatKJn is not subjèoed to audf( tests or ènquiries.
and consequendy we do not eXp￿sS an audrt or olher assuran￿ opinion on the wew given by the accounts.
Slgn•d-.
K4mran Alukh¢tar - Ind¢pond•ntAccourrtant
ACCA
Chartefed Certilieii hcGounl8DI<
4a Smithdown Road. Liverpool
UIL. L74JG
01517335679
.38bii8nd¢o.Go.uK.
4a
Smithdown ro*l
Livefpoor
UK
L7 4JG
This report was signed on 11 Junè 2025
10

NEW CREATION CHURCH LIVERPOOL
11

NEW CREATION CHURCH LIVERPOOL - Statement of Flnancial Activities
for the year ended 31 May 2024
Statement of Financial Activities for the year ended 31 May 2024
SORP
Curr•nt year
Unrnstriet
Funds
Curr•nt y•ar
CuvrentY￿T
Tot•1 Fund8
Fund*
2024
2024
Income & Endowments frorn:
Donations & Legaaes
A1
21,5CrfJ
21.500
ExPendI￿r• on:
Charitsble activth.trs
B2
14.840
Total expènditure
14,840
14,840
Net income forth• year
6,660
6.880
Net In¢ome aftsf transfers
A-B-C
Net movernent In fvnds
6,660
Reconclllation of funds:.
Total fund8 carrfed forward
6,660
6,660
The'SORP Ref indi￿tea above is da88ification of irKryne set out in Ihe fonnal SORP do¢uments. As
quired by paragraph 4.60 ofth8 SORP. the bmught forwwd and earried fowdrd lunds atr>Jve have teen
agreed to the Balance Sheet.
A separate Statement of Totsi Recognwl Gains and Los8es not required as this 5taterr*nt indudes all
reojgnised gain5 a￿1 losses.
All thè prior yeartransaclion$ unrestricted it￿$, and no fijrther anatysis is required
All activities derive from continuing opeth'ons
The notes attached on pages 19 to 20 forni an Integrnl part of these accounts.
12

NEW CREATION CHURCH LIVERPOOL - Statement of Financlal Actlvltles
for the year ended 31 May 2024
The notes attached on pages 19 to 20 fomi an Intogrnl part of these accounts.
13

NEW CREATION CHURCH LIVERPOOL - Statement of Financlal Activities
for the year ended 31 May 2024
14

NEW CREATION CHURCH LIVERPOOL . Statement of Flnanclal Actlvltles
for the year ended 31 May 2024
NEW CREATION CHURCH LlliERPOOL- Resources applled In the year ended 31
May 2024 towards fixed assets for Charity use:.
2024
Funds 98nerated in the year as detailed in the SOFA
Resource5 appl￿ on functional fixed assets
Other applications of lunds
Net resources available to fund charltable actlvltles
6.900
The not•$ attached on pag¢$ 19 10 20 fomi an Integral part of thesè accounts.
15

NEW CREATION CHURCH LIVERPOOL - Statement of Financlal Actlvltles
for the year ended 31 May 2024
Movements In revenue and capital funds for the year ended 31 May 2024
Revanue a¢cumulatod funds
Total
Fynds
2024
Funds
2024
Fut)d
2024
Reccgnised gain5 and losses before
transfers
6.660
6,660
C108Ing revenut funds
6,660
Summary of funds
Re8trlct•d
Funds
Tolal
Furbd¥
an
2024
Revenue accumulated f¥Jfvas
6.680
The not9s attached on pages 19 to 20 fomi an Intsgrnl part ofthese accounts.
16

NEW CREATION CHURCH LIVERPOOL- Statement of Flnanclal Actlvitles
for the year ended 31 May 2024
NEW CREATION CHURCH LIVERPOOL
In¢ome and Expendlture Account for the year ended 31 May 2024 as r8qulred by
the Companles Act 2006
2024
Income from opèratior
21,5C(I
Investment income
Gro•$ Income In th• y•ar ￿ftsre exceptlonal Stsms
21.61JO
Gr￿8 Income In the ￿ar Includlng except10￿1 Items
21.51JO
Expendlture
Charitable exFenditure. excluding dep￿ation arnorbsation
Realised losses on dispos813 of social investrnents are Fwramme related
14,840
Total •xpendtture In the year
14,840
N¢t In¢om• b•for• tax In the finan¢lo1 year
6,660
Tax gn SU￿luS on ordinary acljvlt￿S
Net Income after tsx In the Ilnanelal year
8.660
Retalned surplus for the flnanclal year
6.660
l aclivilies derive from continuirvJ oper8b.ons
In accordance wth the pr¢)vision5 of Ihe Compan*s Act 20[￿, th8 headin95 and $ubheadirYJs used in th*
Income and Expenditu￿ oc¢ount have teen *Japted to refiect the Sp￿81 natu￿ ofthè charilY5 activities.
The notss attached on pages 19 to 20 forni an Intsgrnl part of thes0 a￿ounts.
17

NEW CREATION CHURCH LIVERPOOL - Balance Sheet as
SORP
Note Ref
2024
Flxed assèts
Tangible assets
Current assets
Cash al bank and in hand
1,160
Creditors.. amounts falllng due withln
ortè year
8 C1
{400}
Net currènt assets
The total net assets of the charlty
6.660
The total nèt assets of the ¢harity ar• funded by th• funds ofthè charity. as
follows'.-
Re$trlcted ftFnd$
Unr•stricted Fund$
Unre$lri¢led Revenue Funds
11 D3
D•$ignated Fund¥
Total charity funds
6,660
Th•'SORP Ref indiealed above is the cla8sffication of B818nce Sheei items as set
out in thè forrnal SORP do¢vments. As required by paragraph 4.60 of the SORP. Ihe
brought forward and ¢arried lorward lunds above have been 8greed to thè SOFA..
The Trustees 9¢kn￿￿edge their iesponsibilitres for complying with the requirements
of charity legislation vrith respect to accounting fe¢ords and the preparation of
accounts.
The Trusteos a￿ satisfied that. athough the charity is not registered under Ihe
Companies Acts, if il were so registered. il would be eligible to prepare accounts in
ccordancè vthh the prowsion8 in Part 15 of Ihe Companies Act 20c￿. applicable to
companiÈ5 subject to the 3mall companies regime.
STEPHAN BHAThI
Tru51ee
Approved by the l)oard of tnjstees on 10 June 2025
18

NEW CREATION CHURCH LIVERPOOL - Balance Sheet as
Th8 notes atta¢hgd On pages 20 to farni •n Int¢grnl p•rt ofthese aceaunts.
19

NEW CREATION CHURCH LIVERPOOL
Notes to the Accounts for the year ended 31 May 2024
1 Accounting poll¢les
Policiés relating to the pmductlon of th8 accounts.
Baslg of preparation and accounting conv•ntlon
The accounts have been prePa￿d on the a¢cruaL% basis. u￿r Ihe histtyical cost ￿nvention, an¢1 in
accordance Wbth the Financial Reporfiry Stsndard 102. letlecti¥e 1st January 20161 and'FRS 702 SORP
(Statement of RecommeFJded Practice forAccounting arxl Repo￿"n9 by Charitsesl 2019. applicable to all
aeeounting periods beginning on or after 1st January 20191, rrhe SORPI, published by the Charty
Commission in Eroland & Wale5 ICCEW) . and in accordance wth all applicable law in the charitls
juris(liction of wistration. except that the charrty has Prepa￿ Ihè finanryal statements in accordance with
the FRS 102 SORP Istatement of Recommended Practice forAccounting and Reporting by Charities)
2019, applicable to all accounting Feriods Winnirg on or after 1st January 20191, IThe SORPI, in
Preferen￿ to the p￿VIouS SORP. the SORP 2(K)5. which has been wthdra¥￿, nO￿￿thstanding the fact that
the extant statutory regulations. the Charitses (Accounts arKI Reports) R￿ulationS 2￿8 ￿f•r explicitly to
the SORP 2005. This has been done to acc￿￿ with ¢urrenl best practs.￿.
Golng Concern
The charitable activities are entirely dependent on eontinuiro voluniary donations. As a conseouencE. the
going concem basi5 is depen(lent on ¢he ftrture flctw of these uncertaift fijnding stream$. Accordingly. the
Trustees have ¢btained foreu$ts and, after reviewirYJ the finanaal foTe¢asts for ftrtU￿ periods to 31 May
2025, the Tw$tee$ are satisfied thaL at the tirne of approwng the finanaal staternents, it is appropriate to
adopt the going concern basis in preparing the financial statements. Other than these matters, the
Tnjstees are not aware of any material un¢ertainrtes about the ¢haiitl$ abilrty to conb.nue a5 9 going
con¢em.
R15ks and future assumpuons
The eharitable actiwties a￿ entirely dep•xlent on ccffitinuirYJ gr8fTrt attl and voluntary donations as well as
trading revenues. A5 a consequence. the going cOn￿M basis 1$ dependen¢ on the luture flow of these
uncertain funding streams. Accordingly. the Trustees have obtained forecasts and, after ￿vie1*7ng the
financial I0￿caSts for fu-.ure periods to 31 May 2025, Ihe Trustees are satisfied that. at the time of
approving thg financial stalements. it is appropriate to adopt the going coneem basi% in preparing the
financial statements. Otlier than these matters, the Trustee5 are not aware of 8ny material Un￿rtaInIte$
aboth the charity's abilitj, to continue as a 90irvJ concem.
Poll¢ies relatlng to categorfes of Incom• andlneome recognitson.
Nalurè of In¢orne
Gr0$5 income represents the value. net of value **lefJ tax and d¥seounts. of gocth provided to customers
and work carrièd out in rJspeci of seNees pro¥KJed to customet5.
Categorles of Ineorne
20

NEW CREATION CHURCH LIVERPOOL
Notes to the Accounts for the year ended 31 May 2024
Incorne is categ0ri5ed as income from ex¢han9e transactions Icontra(a incc¥nel and in¢xJme from non-
exchange transaction8 Igiftsl. inve51ment income and other incorne.
Incorne from oxthaftge tran$a¢ttons is rteeNed by the ¢hafity lor gO￿S or $eNees suppfied under
contract or where entrtletnent is Subject to frj￿11Ing performance related eondthgns. The income the chaity
receives is approximately equal in valuts to the goc#Js or Servi￿ sU￿￿d by the charity to the purchaser.
Income from a non4xchange tran$adion 1$ %vhwe the Charity rece￿85 value from the donor w￿thOLrt
providing equal value in exchaThJe, and indth donalKJns of money, goc#J$ and services freely givèn
wthout giving equal value in exchange.
Income re¢ognltlon
Income. whethèr trorn exchange or non exchaffje transactions. is recognised in the stalement of finanaal
actsvilies ISOFAI on a receivable basis, when a transacboTr or otherevent resurts in an in￿aSe in the
Charity's assets or a redu¢tion in it5 liabil￿e5 and only when the charity has kg81 entstlement, the inGome 1$
probable and can be meè5ured ieliably.
DivKlends are accrued when the Sha￿hOth￿S right to payment ks esta￿18￿.
Income subject to temis and condition$ which must b8 met before the chanty is entitled to thg resour￿ is
not ￿COgniSed until the conditions have teen rnet
All incorne is acA>)unted for gross. tr*lore deduth"NJ any related tees or costs.
Pollcles relating to expenditure on good$ and seThl¢es provlded to the Charity.
Recognltlon of liabllities and expendlture
A liabilrty, and the r818ied experKliture, 15 recognised when a ￿81 or constructive obligation e￿$ts a6 a
result of a past event. and when rt 15 more likely than [￿t that a transler of economi¢ beneffts wll be
required in settlement, and when the 8mount of the oblKJabon can ￿ measured or ￿liablY 6stirnat8d..
Liabilitie$ arisin9 from future fundiThJ commitments and constructive obligations, including perforrnan¢e
lated grants, where the timiro or the amtrjnt of the firture expenditu￿ wuired to settle the oblyatiDn are
uncertain. give rise to a provision in th8 accounts. which 1$ at the accounting year end. The
provision Is increased lo reflect any increases in liabJ.lit￿$. and is decreased by the utilisth.on tsf any
provision within the period, and reversed if any provision 1$ no b)rrtJer requi￿. These movements are
ehargtd 9r uedited to the re$pedi￿ lunds and actNitM to vthich the F¥ow$irm relates.
Policies relatlng to assets, liabilities andprovislons and olhermattets.
Tangible Ilxgd oss•ts
Tangible fixed assets are measured at their ¢¥iginal cost y￿￿e. or subsequent revaluatson. or if donated, as
described above. Cost value indudes all costs expei¥Jed in bri￿l￿a the asset Into rts intended w?rkir#J
condition.
Depreciation has been provided at the followirrfJ rates in ￿#rt0 vnrte off the assets to thair antiripoted
sidual value over their estimated useful llves.
Freehold premises
Leasehold premises
Plant and machir*ry
Motor vehicles
O % strayht line
2 % straoht line
20 % stra4hl line
25 % stratrJh¢ line
21

NEW CREATION CHURCH LIVERPOOL
Notes to the A¢¢ounts for th¢ year ended 31 May 2024
A regular annual miew of Ihe likelih¢x*J of asset impaim*nt ts undertaken.
Credltorl and provl8lon•
Creditors falling due within one year arè 0th8r creditors.
Fund Accountlng
Unrestricted funds are availabK8 use ot the discretion of the trustees in fvrtheran¢e of Ihe ge￿ra1
objectives of the charrty.
There a￿ no endry•Knent lunds.
2 Llability to taxation
The Trustees consider thal the chaiity Satis￿ the tests sel oul in Paragraph 1 Sche£Jule 6 of the Finance
Act 2010 for UK corporation tax purposes. Accordingly. the Charity is potentially exempt Irorn tsxalion in
spect of Income or capital gains r￿[¥¥j wilhin categories Cove￿ by chapter 3 part 11 of the
Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gain5 Act 1992. to the extent that
such income or gains are applied exclusively on the spwfic tharItab￿ obpcts of the charity and for no
other purpose. Value Added Tax is not recov8rabk by thè chanty. and is therefore induded in ￿ relevant
costs in the Statement of Financial ACt￿lties.
3 Wlndlng up or dlssolution of the charlty
If upon winding up or di8solutioTr of the charty there remain any assets, after the satisfaction ol all debts
and liabilities. the assets represented by accumulated tund shall te translerred to sune othei charitable
body or bodies hawng sirnilar objects to t1￿ charrty.
4 Slgnlficance of financlal In$trurnents to th• charlty's positlon

NEW CREATION CHURCH LIVERPOOL
Notes to the A¢¢ounts for the year ended 31 May 2024
Th•r• ar# no 819nlfirAnt Implleatlons of such mattern.
No employees received emojuments lexdudiAg per￿lOn costs) excess of£60,(MIO annum.
5 Deflned contrfbution penslon schemes
The charity do not orerates a 118fined benefft pension scheme as ther• ￿ no employee.
Any Iiabilrt88 and assets assocAabJ vAth thè scheme are sh(Nvn undert1ebtors and credrtors.
6 Remuneratlon and payments to Trustees and persons connected wlth them
No trustee$ or persons conJ)èct•d thwn receNed any remuneralion charsty. or any related
entity.
7 Tanglblo flxed assets
Current Y•ar
Land and
Bulldlngs
Plant &
Mychinery
Motor
Vehlcles
Co$t
Additions
At 31 May 2024
6.900
Oepreclatlon
At 31 May 2024
Nel book valu•
At 31 May 2024
Prfor Year
Land and
Bulldlngs
Plant &
1￿ChInary
Motor
Vehlcles
8 Credttors: amounts falllng due wlthln one year
2024
Trade creditors
4(J)
23

NEW CREATION CHURCH LIVERPOOL
Notes to the Accounts for the year ended 31 May 2024
9 Income and Expendlture account summary
2024
At 1 Jun• 2023
Surplus after tax forthe yeai
6.660
At 31 May 2024
10 Partlcular5 of how particular funds are reprtsented by assets and Ilabllltlos
At 31 May 2024
Llnr•strlct•d D•slgnathd
R88ts1cthd
fund*
Tangible F￿ed A25ets
Current Assets
Current Liabilities
1,160
14001
At 1 June 2023
UnrtstrF¢tsd OMlgn•tsd
fvnd8
R*8irl¢tsd
funds
11 Change In total funds over the year as shown In Nots 10 . anatysgd by Indlvldual funds
Fundg brought Mov•m•nl In
Trnntsfo
fon¥ard frthn fttnds In 2024 bp
lund8 Ih 2024
S•0 Nots 12 Soo Note O
Unrestrlctodaftddeslgnat•d funds...
Unrestricted Revenue Funds
Total unrestrlcted and deslgnated funds
6,660
Total ¢harlty funds
8.660
12 Analys1$ of movgments In funds over the year as shown in Note 11
Olher
Incan*
G•ln8 &
Losses
24

NEW CREATION CHURCH LIVERPOOL
Notes to the Accounts for the year endod 31 May 2024
2024
2024
2024
Unre$trfcte(l and deslgnated funds...
Unrestricted Revenue Fun¢Js
21.5C
114.8401
21.500
14.840
13 The purposes for whl¢h the funds 8J
Unrestrfcted?nd d•slgnat8dfunds.'.
Restrtctsd funds...
14 UIUmate controlllng party
The charity is under the control of its legal m￿r$.
25

NEW CREATION CHURCH LIVERPOOL
Dgtailed analysls of Income and expenditure for the year ended 31 May 2024 as raqulred by
thtr SORP 2015
This analysis is classslfied by conventional nominal descrfpti¢>ns and not by activity.
15 Donations, Grants and Legacl
Curr4nty••r Cutrentygor Currentyèar
Unrestrfdéd RoStrl¢tod
Total Funts
Funds
Funds
2024
2024
2024
Donatlons and gwts Irom Indlvlduals
Small donations indmdualty less Ihan £1(M)O
21.SC
21,500
Total donations and glfts from
Indlvldual$
21,$1)0
21,SOO
Total Donatlons, Grants and Legacies
Total Donations, Grants and
Legacies
A1
21.$00
21,500
16 Expondlture on charltabl• 4ctivitios - Dlr•ct Spending
urr•nt yoar Cuwronty￿r yoar
Un[￿trICtsd RgStri¢ted
Total Funds
Fun
Funds
Current Year
X*24
2024
2024
pu￿haSe5
Church convention
Youth events
6,600
1,2C
1.200
Total dlrect spgndlng
B2a
8,800
8,800
17 Support costs for charitablg artlvities
Curnènt yg4r ¢umnty•ar Cutstrnt year
Unmstrictqd
R•stritted
Toial Fundg
Funds
Funds
Current Year
2024
2024
2024
Promises Expens
26

NEW CREATION CHURCH LIVERPOOL
Ootailed analysls of Incomo and expgndlturn for tho ygar end•d 31 May 2024 a8 requlrgd by
the SORP 2015
Rent
Profe$$ional fees paid to advlsors other than the audltor or examlner
Accountancy fees other than
examination or aud¢t fees
400
Support costs before reallocation
Total support costs - Current Year
6.040
The bo$is of allocation of costs athioes is desoibed under accounting polic
l the expend¢ture in the prior yearwas unresth¢ted.
The basis of allocation of costs be￿ aGbvibes is de￿be￿ under aC￿Unting polirAes
18 Total Charltable expenditure
Current y￿r
Curr•nt ￿ar Currnntyear
Unr95trictod Rèstrlctod
Total Funds
Funds
Funds
2024
2024
Current Y￿r
2024
Total direct spending
Total support Gosts
B2a
B2d
8,800
6.040
Total eharltablg gwndlture
B2
14,840
14.840
27

NEW CREATION CHURCH LIVERPOOL
ActlvEty analysls of Income and 6xpendlture for the for the year •nded 31 May 2024
This analysis is clas$$￿￿￿ by a¢tivityandnot byconventlonal nomlnal desciiptlons.
19 Analyslg of Income by activlty
SOFA r•f
2024
Actlvlty
Summary of Total Income. Including the items al)ove
Donations & Le98
A1
21.5
Cat8gon'•s oflncome
Income from exchange tran5ac¢ions
21,500
20 Analysis of charftable oxp&ndltUTe by activty
Actlvlty
Summary of Charitable costs by actl¥lty
Dlrfjct
Support
Grnnt
funding of
activiti8S
2024
Total
2024
2024
2024
A1. Expendlture on charltsble
activities directly attrlbutable to
actlvltles
B3. Premlses Expenses
BS. Professional Fees
8.800
Total chèrltable expenditure
14,840
The basis of allocats.on of (x)sts be(￿Ben actiwlies 15 described urb*r x4>)untin9 policies
Thè breakdown of this expenditure by type of $pending lie norninal classificalionl is detailed in not8 18
28