Charity Registration Number: 512642
King's Church, Wirral
Financial Statements
for the year ended 31st March, 2024

Page 1
King's Church, Wlrral
Contents
Page
Legal and Adminislralive Infonnation
Trustees, Report
Independent Examinefs Report
ststemenl of Financial Aclivities
Balance Sheet
Notes to the Financial Statements
9-15

Page 2
King's Church. Wirral
Charity Information
Charity Name:
King's Church, Wirral
Charity Registration Number:
512642
Governing Document:
Declaration of Trust dated 28th April. 1982. as amended on 17th June. 1991
The Trustees are incorporated as a body.
Principal Business Address:
1 Victoria Fields
Birkenhead
Wirral
Merseyside CH42 OPF
Trustees."
M. A. McGrath
C. Orr
Ms S. P. Pearson
l. S. Roberls
G Duffield
Ind8p&ndent Examin8r'.
Paul Collins F.C.A.
Collins & Co
Chartered Accountants
Suite 13 Hattersley House
1 Hattersley Court
Ormskirk
LanGS L39 2AY
Bankers:
Natwest Bank plc
West Kirby
Liverpool Customer Service Centre
stevenson Way, Wavertree
Liverpool L13 1 NW
Solicitors:
PerGey Hughes & Roberts
19 Hamilton Square
Birkenhead
Wi￿al CH416AY

Page 3
Klng's Chur¢h, Wlrral
Trustees. Report for the year ended 31st March, 2024
The trustees present their annual report and the financial statements for the year ended 31st March, 2024.
Reference and adminlstrative delalls
The detsils are set out on page 2.
Trustees
The trustees who served during the year are as stated below:
M. A. McGrath
C. Orr
Ms S. P. Pearson
l. S. Roberts
G Duffield
Structure Governance and Mana
Governing document
The charity is an unincorporated charity governed by its Declaration of Trust dated 28th April. 1982. as amended
on 17th June. 1991. It is registered as a charty with the Charty Commission.
ement
Appointmenl of truste•s
The trustees of the charty, under the charitys trust Deed, are known as the truslees. Under the requirements of
the Trust Deed, the Trustees are eligible lo appoinl additional trustees from amongst the Church's membership.
Tru$t•• induction and training
New trustees meet wlth the existing trustees to brief them on their legal obligations under charity law, the content
of the Trust Deed, the truslees and decision making processes, the business plan and recent financial
performance of the charlty. Trustees are encouraged to attend appropriate extemal training events where these
will facilitate the undertaking of their role.
Organlsation
The board of knjstees. which must have a minimum of 3 members. administers the charity. The board meets
regularly through the year to review strategy, performance, operating plans, budgets and building matters.
Risk management
The Irustees have a risk management strategy which includes".
an annual review of the risks the charity may face:
the eslablishment of systems and procedures to mitigate those risks identified in the plan" and
the implementation of procedures designed to minimise any potential impact on Ihe charity should
those risks materialise.
implementation and annual review of the child protection policy and guidelines.
ongoing review of compliance with Disability Discriminatiori Act.
development and implementalion of other risk management procedures including health and safety
and fire safety.
a financial reserves policy;
an inv8Strnent policy.
Ob
ectiv• and activities
The objects of the charity are:
the advancement of the Christian faith and the worship of God.
the relief of persons who are in condltlons of need. hardship or distress. or who are aged and sick.
the advancement of education on the basis of Christian principles and the worship of God.

Page 4
King's Church. Wlrral
Trust•es' Report for the year ended 31st March, 2024 {contlnued)
ctlve and actlvltles
continued
When planning our activltles for the year, the trustees gave consideration to the Charity Commission's guidance
on public benefit and, In particular, the specific guidance to charities concerned with the advancement of religion.
The actÈvities undertaken by the Church to further its objectlves were:
conducting meetings
running community projects
organising activities and groups
working closely with other Christian organisations.
Volunteers
The charity is grateful for the commitment of its volunteers who are involved in all aspects of the charitys
operations.
Achlevements and rformance durin the
ar
As a church we are situated in one of Ihe most socially deprived areas of the country. W8 continue to reach out
and serve our local neighbourhood by establishing a community hub.
The Tots group continues to be very much appreciated by the community and has an excellent reputation. It has
been good to have local community representatives dropping in to offer support and adviGe to the families who
regularly come along.
We work together really well with the local supported-housing officer, who offers a drop-in 'surgerf for the
residents.
We have been conlinuing to attract Var￿U8 groups who rent parts of our building for regular groups such as a
v￿eklY Children's Centre Stay and Play, Diabetes Prevention group, Training Sessions around such things as
mentsl health, Counselling, providing education with re¢ognised qualifications.
Throughout the year we have organised community events for families. Easter, Summer Fun Day, Winter
Wonderland, Carols in the local pub.
We have raised donations for Macmillan Cancer Support, regular support of the Wirral Food Bank and Christmas
shoeboxes for the Teams4U charity who work into Eastern Europe.
Donations from our members has enabled us to strip out and replace the entire central heating systern.
Funding re￿iVed has enabled us to completely refurbish the crèche area. adding new toilets and small kitchen
Overall it has been a very encouraging year
Financial Revlew
Results forth6 yaar
The results for the year are set out on page 7.
Grant making policy
The trustees make payments on a case by case basis .
Investment powers and pollcy
Under the Trust Deed. the charity has the power to invest in any way the trustees wish.
R•$erv•s pollcy
The trustees have established the level of reserves {that is those funds thal are freely available) that the charity
ought to have, which Is equal to Iwelve months. of normal unrestricted expenditure. Reserves are needed to even
out any short term funding gaps between spending and the related income. The trustees therefore consider that
the ideal level of reserves as at 31 st March 2024 1Nould be £110.000 (2023: £110,000).

Page 5
Klng's ChU￿h, Wirral
Trustees. Report for the year ended 31st March, 2024 {contlnuedJ
R•$•rves pollcy (¢ontlnu•d)
The actual reserves at 31st March 2024 were £23,316 {2023: £13,996), which is £86.684 (2023: £96,004) short of
our target figure of £110,000 (2023: £110,000). In calculating reserves. the trustees have excluded from total
funds, restricted income funds (£13,026) and tangible fixed assets {£76,873). We, therefore, will be examining
ways to increase Ihe level of reserves in the coming year.
Plans for future
eriods
Our plans for the coming year are very community focussed. We will conlinue organising more community fun
days, using our premises for groups and charities that are directed towards helping people in the locality with
various practical and mental health needs.
We remain open to new initiatives in our ongoing mission to share the good news of Jesus Christ in our localty,
strengthen and grow the church and continue supporting ministries and charities both home and abroad.
We aim to keep on with improvements to the building to further enhance Ils appearance and so attract further
groups that will be a blessing to th8 community
Trustees. res
onslbllltles In relatlon to the flnancial statements
Charity law requires the trustees to prepare financial ststements for each financial year which give a true and fair
view of the state of affairs of the charlty and of its surplus or deficit for Ihat year. In preparing those financial
statemenls, the trustees are required to:
select sultable accountlng pollcles and then apply them consistently,
make judgements and estimates that are reasonable and prudent;
stsle vknether applicable Accounting Standards and Statements of Recommended Practice have been
foll0v￿d, subjecl to any departures disdosed and explained in the financial statements: and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that
the charty will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the company and to enable them to ensure that the financlal statements comply
with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Board of Trustees on 14th September 2024 and signed on its behalf by..
C. Orr
Chairman

Page 6
Klng's Church, Wirral
Independent Examlnerfs Report to the Trustees of
King's Church, Wlrral
I report to the truste8s on my examination of the accounts of the Trust for the year ended 31 st March. 2024 which
are set out on pages 7 to 15.
Responsibilitles and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Chartties Act 2011 {the Act).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in
carrying out my 8xamination I have followed all the applicable Directions given by the Charity Commission under
Section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I can confimi that no material matters have come to my attention in connection
Wtth my examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Twst as required by section 130 of the Act. or
2. the accounts do not accord with those records: or
3. the accounts do not comply with the applicable requiremenls conceming 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 Irue and fair vievf which is not a matter considered as part of an
independent examination.
I have no concerns and have come across no other matters in connection with the examinalion lo which attention
should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
Paul Collins F.C.A.
Collins & Co
Chartered Accountants
Sulte 13 Hattersley House
Omiskirk
Lancs L39 2AY
14th September 2024

Page 7
Klng's Church, Wlrral
Statement of Financial Activltles
for the year ended 31st March, 2024
Unrestricted Restricted
Funds
Funds
TOTAL FUNDS
2024
2023
Note
INCOME FROM:
Donations and Legacies
96,564
41,856
138.420
89.916
Other trading activities
11,258
11.258
7.365
Investments
Charitable activities
8.973
8,973
10.130
Other incorne
TOTAL INCOME
116.795
41.856
158,651
107.411
EXPENDITURE ON..
Raislng funds
Charitable activities
110,319
30,792
141,111
135,098
TOTAL EXPENDrruRE
110,319
30,792
141,111
135.098
NET (EXPENDITURE)IINCOME
6,476
11,064
17,540
{27.687)
TRANSFERS BEfwEEN FUNDS
NEf MOVEMENT IN FUNDS
6.476
11,064
17,540
{27.687)
RECONCILIATION OF FUNDS
Total funds brought forward at 1st April. 2023
93,713
1,962
95,675
123,362
Total funds carried forward at 31st March. 2024
100,189
13,026
113.215
95.675
The notes on pages 9 to 15 form part of these accounts.

King's Church, Wlrral
Page 8
Balance Sheet at 31st March. 2024
2024
2023
FIXED ASSETS
Tangible fixed assets
Note
76,873
79.717
CURRENT ASSErs
Debtors
Cash at bank and in hand
12
15,605
24.123
39,728
11.493
11.154
22,647
Totsl current assets
CREDrroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR
13
3.386
6.689
NET CURRENT ASSErs
36.342
15,958
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
113,215
95,675
TOTAL NET ASSETS
113,215
95,675
THE FUNDS OF THE CHARITY
Unre51ricted
Restrlcted
14
100,189
13,026
113,215
93,713
1.962
95,675
Total charity funds
Approved by ihe Board of Trustees on 14th September 2024 and signed on its beh
C. Orr
tsrath
The notes on pages 9 to 15 form part of these accounls.

King's Church. Wirral
Pag8 9
Notes to tho Financlal Statements
forthè year endod 31st March. 2024
Accounting pollcies
The financial statements have been prepared under the historical cost convention except for the valuation of
investment assets. whlch are shown at market value. The finanoal ststements have been prepared in accordance
with the Statement of Re¢ommended Practice - Accounting and Reporting by Charities {SORP 2015 FRS 102)
and applicable UK Accounting Stsndards.
Funds
General funds represent th8 funds of the charity that are not subject to any restrictions regarding their use and are
available for application on the general purposes of the charity. Funds designated for a particular purpose by the
trustees are also unrestricted.
Restricted funds are funds subject to specific conditions imposed by the donors or through the tem)s of an appeal.
Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by
restricted incom8.
The accounts include all transactions. assets and liabilities for which the ¢harity Is held responslble in law. They do
not include the accounts of groups that owe their main affiliation to another body.
Income
Donations and legaGies
Voluntary income received by way of grants, donations and gifts is included in the Slalemenl of Financial Activities
in the year in which it is received by or on behalf of the charity. Grants. where enlitlement is nol conditional on the
delivery of a specific parfom)ance by Ihe charlty, are recognised when the charity becomes unconditionally entlued
to the grant.
The charity received subslanlial amounts of voluntary help from its supporters, but no attempt is made to place a
financial value on these services and th8y have nol be8n Included.
Grants re￿1vable
Grants are credited to the Statement of Financial Activities in the year in which they ar8 receivable.
Other income
Rental income from the letting of the charitrfs premis8s is recognlsed when the rental is due.
Income from investments
Dividends and interèst ar8 at￿Unted for when due and payable. Int6r6st entidements are accounted for as they
accwe. Tax recov6rable on such income is recognised in the same accounting period.
Galns and losses on inv6Stments
Realised galns or losses are recognised when inv8strnents are sold. Unrealised gains or losses are accounted for
on rèvaluation of investments at 315t March.
Volunteers
No amounts are included in the financial statements for services donated by volunteers.

Page 10
King's Church, Wlrral
Notes to the Financlal Statements
for Ihe year ended 31st March, 2024 (cont5nued)
A¢countlng pollcles {cont.)
Expendlture
Grants
Grants and donalions are accounted for when paid over, or when awarded, if that award creates a binding
obligation on the charity.
Raising funds
All expenses relating to fundraising, publicity, public relations and inveslment management Charges are charged to
this heading.
Charitsbl8 activitl8S
Charitable activities comprises those costs incurred by the charity in the delivery of its activlties and services for its
beneficiaries. It includes both the costs that can be allocated directly lo such activities and those costs of an
indirect nature necessary to support them.
Irrecoverable VAT
All resources expended are classified und8r activity headings that aggregate all costs relaled to the category.
Irrecovarable VAT is charged against the category of resources expended for which it was incurred.
Tangible fixed assets and depreclation
Depreciation Is provided at rates calculated to write off the cost less residual value of each asset over its expected
useful lrfe. as follows:
Freehold leasehold land and buildings
2°/0 on cost (or valualion)
Fixtures & fittings
200/0 reduclng balance
Musical equipment
200/0 reducing balance
All equipment, fixtures and fittings with an original cost of less than £500, are written off in the year in which the
expendlture was incurred on the basis that due to the nature of the charitys activilies, there Is no expectstion that
the cost of the assets will be recovered in the way of future revenues.
Invèstments
Investments are valued at market value at 31st March. The statement of financial activities includes the net gains
and losses arising on revaluation and disposals throughout Ihe year.
Current Assets
Amounts owing to the charity at 31 st March In respect of fees, rents or other income are shown as debtors less
provlsion for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit at the bank.
Operating Leases
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with
the lessor are Gharged to the income and expenditure account as incurred.
Contlngent Liabilities and ProvSslons
In accordance with the SORP, a contingent liability is disclosed for those grants, which do not represent liabilities,
where the possible obligation, which arises from past events, will only be confirmed by the occurrence of one or
rn0￿ uncertain future events not wholly wlthin the trustees, control. Provisions are recognised for those grants
where there is uncertainty as to the timing or amount, and any uncertainty regarding Ihe amount is more than one
of determining a basis for reasonable estirnation of Ihe liability arising from that constructive obligation.

Page 11
Klng's Church. Wirral
Noto$ to the Flnanclal Statements
for th• year ended 31st March, 2024 (continued)
1 Ac¢ountlng policies (cont.)
Charftable status and laxatlon
As a registered charity, the charity benefts from rates, relief and is generally exempt from income tax and corporation
tax. The charity is nol registered for value added tax.
Unrestricted Restrfcted TOTAL Unrestricted Restrlcted TOTAL
Funds
Funds
2024
Funds
Funds
2023
2 Donations and Legacies
Planned Giving:
Gift Aid donations
Income Tax recoverable
Collections (open plate) at all serVI￿S
Grants
Donations
54.046
12.486
30,032
10.164
2,451
64,210
14,937
30,032
3,350
25.891
138,420
47,941
10.010
21,655
6,739
540
54.680
10,550
21,655
3,350
25.891
41,856
3.031
10,310
3,031
89.916
96,564
79,60
3 Other trading activities
Funday and Fundraising
Rent receivable from church premises
Other Income
3,349
7,650
259
3,349
7,650
259
11,258 ￿365
1,260
6.105
1.260
6.105
4 Investments
Dividends and interest (includlng any
rèclaimed lax):
- on cash deposits
S Charitable activities
Outreach Income
King's Cafe and communty catering
2.537
6,436
8.973
2.537
6.436
8,973
2.880
7,250
10,130
2.880
7.250
10.130
6 Other Income
Sales of assets
7 Ralslng funds
Giving Envelopes

Page 12
Klng's Church, Wirral
Notes to the Financlal Statements
for the year ended 31st March, 2024 (contlnued)
Unrestricted Restricted TOTAL Unrestricted Ro$trl¢t•d TOTAL
Funds
Funds
2024
Funds
Funds
2023
8 Charitable activities
Missionary & charitable giving-
PidugulD Connolly
A. Smith
Together for the Harvest
Wirral Youth for Christ
Macmillan Cancer Care
Sundries
4,800
3.000
300
360
118
245
8.823
4.800
3.000
300
360
540
417
9,417
4,800
3,000
300
360
4.800
3,000
300
360
422
172
594
551
200
751
9.211
9,011
200
Ministy:
Costs of services
Wages and salaries
Employers pension costs
Church costs:
Water charges
Insurance
Heat and light
Repairs and maintenance
Heating System
Cleaning and waste disposal
172
64.213
1,599
172
64,213
1,599
262
63,157
1,515
262
63.157
1.515
866
4,041
6,029
2,766
866
4,041
6,029
5,255
26,920
1,365
607
3,446
6,937
1.907
607
3.446
6,937
26,621
2,489
26,920
24,714
1,365
1,064
èi1il.
1,064
291
941
515
2.740
681
114
4,543
1.648
349
2.280
1,230
1,320
2,782
2.844
Sunday school, King's Kids & Youth Work
Bank charges
Website costs
Catering
Licences
Computer Costs
King's Café and community catering
Outreach costs
Printing, postage and stationery
Hire of equipment
Telephone
Independent examinalion
Sundries
Depreciation on land & buildings
196
809
558
3.140
905
109
3,401
2.032
248
1,891
1.331
1,380
1.601
2,844
196
809
558
3,140
905
109
3,401
2,032
248
1,891
1,331
1,380
2,390
2,844
291
941
515
2,740
681
114
4.543
1.648
349
2,280
1.230
1,320
2.149
2,844
789
633
110,319
30.792
141,111
109.551
25,547
135,098

Page 13
King's Church, Wirral
Notes to the Financial Statements
for the year ended 31st March, 2024 (continued)
9 Net income
2024
2023
Net income is slated after charging:
Depreciation of tsngible fixed assets
ProfiV(loss) on disposal of r￿ed assets
Staff costs (see note 10)
Independent Examination
2,844
2,844
65,812
1,380
64,672
1,320
10 Staff Costs
2024
2023
Wages and Salaries
Pension costs
64,213
1,599
65,812
63.157
1.515
64,672
The average number of full-time equivalent employees (induding casual and part-time staff) employed by
the Charity during the year was as follows:
2024
2023
Self employed pastor
Management & Administration
During the year the charity employed members of staff as detailed above. None (2023: None) of whom
earned more than £60.000 p.a. One of the trustses {Mr C. Orr) received £35,000 feeslremuneration (2023..
£35,000) during the year. Mr Orr was also reimbursed working expenses of office of £NIL (2023: £NIL) for
the year. There were no other discloseable transactions in respect of trustees, persons closely connected
with them or other related parties.
11 Tangible Flxed Assets
Freehold land Fixtures &
& bulldlng$
flttlngs
Mu$lcal
equlpment
Total
COST OR VALUATION
At 1st April, 2023
Additions
142,213
23.858
14.473
180,544
At 31st March. 2024
142,213
23,858
14,473
180.544
DEPRECIATION
At 1st April, 2023
Charge for the year
At 31st March, 2024
62,498
23,857
14,472
100.827
2.844
103.671
65,342
23,857
14,472
NET BOOKVALUE
At 31st March, 2024
76.871
76.873
At 31st March, 2023
79,715
79.717

Page 14
Klng's Church, Wirral
Notes to the Financial Statements
for the year ended 31st March, 2024 (contlnued)
11 Tangible Fixed Ass•ts
The freehold and leasehold buildings consist of the church premises.
Church fixtures & frttings comprises varlous items shown at cost.
Church musical equipment comprises various items shown at cost.
12 D8btors
2024
2023
Income Tax recoverable
Trade Debtors
14,925
680
15,605
11.349
144
11.493
13 Llabllltles: Amounts falling due within on• yoar
2024
2023
Trade Creditors
Other taxes and social security costs
Accruals and deferred income
732
804
1,850
3.386
2,060
735
3,894
6,689
14 Analysls of Net Assets by Fund
Unre$tri¢tod
Funds
R•strfcted
Funds
Total
Fixed Assets
CUr￿nt Assels
Current Liabilities
Liabilities after more than one year
Fund Balance
76,873
26,702
(3.386)
76,873
39.728
(3,386}
13,026
100,189
13,026
113.215
15 Movemont on funds
At 1st
April.
2023
Incomlng
Resources
(inc. gains)
At 31st
March,
2024
Outgoing
Resources
Transfers
Unrestricted funds
Capital Asset Fund
General fund
Total unr8Stricted funds
Restricted funds
Building Fund
Earmarked income
Total restricted funds
Total funds
79,717
13,996
93.713
76.873
23,316
100.189
116.795
116,795
107,475
110,319
40.242
1,614
41,856
158,651
28,868
1.924
30,792
141.111
11,374
1.652
13,026
113.215
1,962
1.962
95.675
Page 15

King's Church, Wlrral
Notes to the Financial Statsments
for the ￿ar •nded 31st March, 2024 {contlnued)
16 Fund Detalls
Details of th8 various funds held by the charity ar8 as follows:
Name of fund
Descriptlon. nature and purposes of the fund
Unrestricted funds
Capital Asset Fund
This fund represents the net book value of fixed assets at the year end date which
cannot be readily converted into liquid funds at short notice.
Any monies not Included in any other fund.
General fund
Restrl¢ted funds
Building Fund
This fund was set up lo collect monies to be used as when required for the
continual repair and refurbishment of the Church building.
This fund was set up lo collect small amounts of money which is restricted in its
use. These monies typically relate to church conferences and donations received
towards the work of other charitable organisations.
Earmarked income
fund
17 Taxatlon
As a charity. King's Church. Wi￿al is exempt from tax on income and gains to the extent thal these are
applied to its charitable objects. No tax charges have arisen in Ihe Charty.
18 Contlngent Ilabllltl•s
The charity had no contingent liabllities at 31 st March. 2024 (2023: None).
19 Capital Commitments
The charity had no capital commltments at 31 st March, 2024 (2023: None) either contracted for or
authorised by the Irustees but not contracted for.