2025-03-31-accounts

Charity Registration Number:

512642

King's Church, Wirral

Financial Statements

for the year ended 31st March, 2025

Page 1

King's Church, Wirral

Contents

	Page
Legal and Administrative Information	2
Trustees’ Report	3-5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
NotestotheFinancialStatements	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
	G Duffield
Independent Examiner:	Paul Collins F.C.A.
	Collins & Co
	Chartered Accountants
	Suite 13 Hattersley House
	1 Hattersley Court
	Ormskirk
	Lancs L39 2AY
Bankers:	NatWest Bank plc
	West Kirby
	Liverpool CustomerService Centre
	Stevenson Way, Wavertree
	Liverpool L13 iNW
Solicitors:	Percey Hughes & Roberts
	19 Hamilton Square
	Birkenhead
	WirralCH416AY

Page 3

King's Church, Wirral

Trustees' Report for the year ended 31st March, 2025

The trustees present their annual report and the financial statements for the year ended 31st March, 2025.

Reference and administrative details The details 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 |. S. Roberts G Duffield

Structure, Governance and Management

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 charity with the Charity Commission.

Appointment of trustees

The trustees of the charity, under the charity's trust Deed, are known as the trustees. Under the requirements of the Trust Deed, the Trustees are eligible to appoint additional trustees from amongst the Church's membership.

Trustee induction and training New trustees meet with the existing trustees to brief them on their legal obligations under charity law, the content of the Trust Deed, the trustees and decision making processes, the business plan and recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation The board of trustees, 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 trustees have a risk management strategy which includes: - an annual review of the risks the charity may face; - the establishment of systems and procedures to mitigate those risks identified in the plan; and - the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

• • implementation and annual review of the child protection policy and guidelines; - ongoing review of compliance with Disability Discrimination Act; - development and implementation of other risk management procedures including health and safety and fire safety;
• • a financial reserves policy; - an investment policy

• Objective 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 conditions 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, Wirral

Trustees' Report for the year ended 31st March, 2025 (continued)

Objective and activities (continued)

When planning our activities 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 activities undertaken by the Church to further its objectives 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 charity's operations.

Achievements and performance during the year Located in one of the most socially deprived areas of the country, our church continues to be a beacon of hope and hospitality. Through the development of our community hub, we’ve deepened our commitment to serving our neighbourhood with compassion and creativity. Tots Group Our Tots group remains a cherished part of the community, known for its warmth and welcoming atmosphere. It’s been a joy to see local representatives drop in to offer practical support and advice to the families who attend regularly. Partnerships and Support Our building continues to be a vibrant hub, attracting a variety of groups including: Weekly Children’s Centre Stay and Play sessions Diabetes Prevention program Training sessions for the local charity sector Working together with local charities on Wirral Community Events We've hosted a range ofjoyful events throughout the year, including: Easter celebrations Summer Fun Day Winter Wonderland Charity and Outreach Our church family has generously supported: Macmillan Cancer Support Wirral Food Bank (ongoing contributions) Teams4U Christmas shoeboxes for children in Eastern Europe Building Improvements Thanks to the generous support of our church members, we’ve successfully kept the building in good condition—ensuring it remains a warm, inviting space for all who walk through our doors. A Year of Encouragement Altogether, it’s been a deeply encouraging year, marked by growth, generosity, and God’s grace at work in our community.

Financial Review

Results for the year

The results for the year are set out on page 7.

Page 5

King's Church, Wirral

Trustees’ Report for the year ended 31st March, 2025 (continued)

Grant making policy

The trustees make payments on a case by case basis .

Investment powers and policy

Under the Trust Deed, the charity has the power to invest in any way the trustees wish.

Reserves policy

The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have, which is equal to twelve 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 31st March 2025 would be £109,000 (2024: £110,000).

The actual reserves at 31st March 2025 were £35,280 (2024: £23,316), which is £73,720 (2024: £86,684) short of our target figure of £109,000 (2024: £110,000). In calculating reserves, the trustees have excluded from total funds, restricted income funds (£5,194) and tangible fixed assets (£74,029). We, therefore, will be examining ways to increase the level of reserves in the coming year.

Plans for future periods

Our vision remains firmly rooted in community engagement and gospel outreach. In the year ahead, we plan to: Host more family-friendly events for the community. Continue welcoming groups and charities focused on practical support and mental health Stay open to new initiatives that help us share the good news of Jesus Christ Strengthen and grow the church, while supporting ministries both locally and globally Continue enhancing our building to make it more welcoming and accessible, creating space for new groups who will enrich and bless our community.

Trustees' responsibilities in relation to the financial statements

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that year. In preparing those financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• • make judgements and estimates that are reasonable and prudent; - state whether applicable Accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity 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 financial 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 December 2025 and signed on its behalf by:

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C. Orr
Chairman
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Page 6

King's Church, Wirral

Independent Examiner's Report to the Trustees of King’s Church, Wirral

| report to the trustees on my examination of the accounts of the Trust for the year ended 31st March, 2025 which are set out on pages 7 to 15.

Responsibilities 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 Charities Act 2011 (the Act).

| 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 examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

| have completed my examination. | can confirm that no material matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust 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 requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.

| have 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 accounts to be reached.

Paul Collins F.C.A. Collins & Co Chartered Accountants Suite 13 Hattersley House Ormskirk Lancs L39 2AY 14th December 2025

Page 7

King's Church, Wirral

Statement of Financial Activities for the year ended 31st March, 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|TOTAL|FUNDS| |Funds|Funds|2025|2024| |Note|£|£|£|£| |INCOME|FROM:| |Donations|and|Legacies|2|98,810|13,378|112,188|138,420| |Other|trading|activities|3|41,009|0|11,009|11,258| |Investments|4|0|0|0|0| |Charitable|activities|5|7,962|0|7,962|8,973| |Other|income|6|0|0|0|0| |TOTAL|INCOME|117,781|13,378|131,159|158,651| |EXPENDITURE|ON:| |Raising|funds|7|32|0|32|0| |Charitable|activities|8|108,629|21,210|129,839|141,111| |TOTAL|EXPENDITURE|108,661|21,210|429,871|141,111| |NET (EXPENDITURE)/INCOME|9,120|(7,832)|1,288|17,540| |TRANSFERS|BETWEEN|FUNDS|0|0)|0|0| |NET MOVEMENT|IN|FUNDS|9,120|(7,832)|1,288|17,540| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|at|ist April,|2024|100,189|13,026|113,215|95,675| |Total|funds|carried|forward|at|31st|March,|2025|109,309|5,194|114,503|113,215| |The|notes|on|pages|9|to|15|form|part|of these|accounts.|

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Page 8

King's Church, Wirral

Balance Sheet at 31st March, 2025

			2025	2024
		Note	£	£
FIXED ASSETS
Tangible fixed assets		11	74,029	76,873
CURRENTASSETS
Debtors Cash at bank and in hand		12	16,523 28,946	15,605 24,123
	Total current assets		45,469	39,728
CREDITORS: AMOUNTS FALLING DUE WITHIN	ONEYEAR	13	4,995	3,386
NET CURRENTASSETS			40,474	36,342
TOTALASSETS LESS CURRENT LIABILITIES			114,503	113,215
CREDITORS: AMOUNTS FALLING DUE AFTER	MORE THAN ONE
YEAR			0	0
TOTAL NETASSETS			114,503	113,215
THE FUNDS OF THE CHARITY		14
Unrestricted			109,309	100,189
Restricted			5,194	13,026
	Totalcharityfunds		114,503	113,215

Approved by the Board of Trustees on 14th December 2025WA by:

The notes on pages 9 to 15 form part of these accounts.

Page 9

King's Church, Wirral

Notes to the Financial Statements

for the year ended 31st March, 2025

1 Accounting policies The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2015 FRS 102) and applicable UK Accounting Standards.

Funds

General funds represent the 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 terms of an appeal.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income. The accounts include all transactions, assets and liabilities for which the charity is held responsible in law. They do not include the accounts of groups that owe their main affiliation to another body.

Income

Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the Statement of Financial Activities in the year in which it is received by or on behalf of the charity. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

The charity received substantial amounts of voluntary help from its supporters, but no attempt is made to place a financial value on these services and they have not been included.

Grants receivable Grants are credited to the Statement of Financial Activities in the year in which they are receivable.

Other income

Rental income from the letting of the charity's premises is recognised when the rental is due.

Income from investments Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting period.

Gains and losses on investments Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st March.

Volunteers No amounts are included in the financial statements for services donated by volunteers.

Page 10

1 Accounting policies (cont.)

King’s Church, Wirral

Notes to the Financial Statements for the year ended 31st March, 2025 (continued)

Expenditure

Grants

Grants and donations 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 investment management charges are charged to this heading.

Charitable activities

Charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. |

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Freehold leasehold land and buildings - 2% on cost (or valuation) Fixtures & fittings - = 20% reducing balance Musical equipment - 20% reducing balance All equipment, fixtures and fittings with an original cost of less than £500, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity's activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues.

Investments

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 the year.

Current Assets

Amounts owing to the charity at 31st March in respect of fees, rents or other income are shown as debtors less provision 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 charged to the income and expenditure account as incurred.

Contingent Liabilities and Provisions

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 more uncertain future events not wholly within the trustees’ control. Provisions are recognised for those grants where there is uncertainty as to the timing or amount, and any uncertainty regarding the amount is more than one of determining a basis for reasonable estimation of the liability arising from that constructive obligation.

Page 11

King's Church, Wirral

Notes to the Financial Statements

for the year ended 31st March, 2025 (continued)

1 Accounting policies (cont.)

Charitable status and taxation

As a registered charity, the charity benefits from rates’ relief and is generally exempt from income tax and corporation tax. The charity is not registered for value added tax.

		Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
		Funds	Funds	2025	Funds	Funds	2024
		£	£	£	£	£	£
2	Donations and Legacies
	Planned Giving:
	GiftAid donations	57,376	4,680	62,056	54,046	10,164	64,210
	Income Tax recoverable	16,554	1,170	17,724	12,486	2,451	14,937
	Collections (open plate) at all services	23,270	0	23,270	30,032	0	30,032
	Grants Donations	0 1,610	7,528	0 9,138	0 0	3,350 25,891	3,350 25,891
		98,810	13,378	112,188	96,564	41,856	138,420
3	Othertrading activities
	Funday and Fundraising	2,480	0	2,480	3,349	0	3,349
	Rent receivable from church premises	8,290	0	8,290	7,650	0	7,650
	Other Income	239	0	239	259	0	259
		11,009	0	11,009	11,258	0	11,258
4	Investments
	Dividends and interest (including any
	reclaimed tax):
	-on cash deposits	0	0	0	0	0	0
		0	0	0	0	0	0
5	Charitable activities
	Outreach Income	2,180	0	2,180	2,537	0	2,537
	King's Cafe and community catering	5,782	0	5,782	6,436	0	6,436
		7,962	0	7,962	8,973	0	8,973
6	Other income
	Sales of assets	0	0	0	0	0	0
		0	0	0	0	0	0
7	Raising funds
	Giving Envelopes	32 32	0 0	32 32	0 0	0 0	0 0

Page 12

King's Church, Wirral

Notes to the Financial Statements

for the year ended 31st March, 2025 (continued)

		Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
		Funds	Funds	2025	Funds	Funds	2024
		£	£	£	£	£	£
8	Charitable activities
	Missionary & charitable giving:
	Pidugu/D Connolly	4,800	0	4,800	4,800	0	4,800
	A. Smith	3,000	0	3,000	3,000	0	3,000
	Together forthe Harvest	300	0	300	300	0	300
	Wirral Youth for Christ	360	0	360	360	0	360
	MacMillan Cancer Care	72	430	502	118	422	540
	Sundries	219	539	758	245	172	417
		8,751	969	9,720	8,823	594	9,417
	Ministry:
	Costs ofservices	413	0	413	172	0	172
	Wages and salaries	62,099	0	62,099	64,213	0	64,213
	Employers pension costs	1,308	0	1,308	1,599	0	1,599
	Church costs:
	Watercharges	827	0	827	866	0	866
	Insurance	4,220	0	4,220	4,041	0	4,041
	Heat and light	8,173	0	8,173	6,029	0	6,029
	Repairs, maintenance and upgrades	1,466	19,266	20,732	2,766	2,489	5,255
	Heating System	0	0	0	0	26,920	26,920
	Cleaning and waste disposal	1,602	0	1,602	1,365	0	1,365
	Sunday school, King's Kids &Youth Work	821	0	821	196	0	196
	Bank charges	799	0	799	809	0	809
	Website costs	577	0	577	558	0	558
	Catering	3,632	0	3,632	3,140	0	3,140
	Licences	782	0	782	905	0	905
	Computer Costs	453	0	453	109	0	109
	King's Café and communitycatering	1,241	0	1,241	3,401	0	3,401
	Outreach costs	1,560	0	1,560	2,032	0	2,032
	Printing, postage and stationery	304	0	304	248	0	248
	Hire ofequipment	1,891	0	1,891	1,891	0	1,891
	Telephone	1,175	0	1,175	1,331	0	1,331
	Independent examination	1,560	0	1,560	1,380	0	1,380
	Sundries	2,131	975	3,106	1,601	789	2,390
	Depreciation on land & buildings	2,844	0	2,844	2,844	0	2,844
		108,629	21,210	129,839	110,319	30,792	141,111

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King's Church, Wirral

;

Notes to the Financial Statements

for the year ended 31st March, 2025 (continued)

9	Net income	2025	2024
		£	£
	Net income is stated after charging:
	Depreciation oftangible fixed assets	2,844	2,844
	Profit/(loss) on disposal offixed assets	0	0
	Staffcosts (see note 10)	63,407	65,812
	Independent Examination	1,560	1,380
10	StaffCosts	2025	2024
		£	£
	Wages and Salaries	62,099	64,213
	Pension costs	1,308	1,599
		63,407	65,812

The average number offull-time equivalentemployees (including casual and part-time staff)	The average number offull-time equivalentemployees (including casual and part-time staff)	employed by
the charity during the yearwas as follows:
	2025	2024
Selfemployed pastor	1	1
Management&Administration	1 —2 ed	1 oD ——

During the year the charity employed members of staff as detailed above. None (2024: None) of whom earned more than £60,000 p.a. One of the trustees (Mr C. Orr) received £35,000 fees/remuneration (2024: £35,000) during the year. Mr Orr was also reimbursed working expenses of office of £NIL (2024: ENIL) for the year. There were no other discloseable transactions in respect of trustees, persons closely connected with them or other related parties.

11 Tangible Fixed Assets

	Freehold land	‘Fixtures &	Musical
	& buildings	fittings	equipment	Total
	£	£	£	£
COST ORVALUATION
At ist April, 2024	142,213	23,858	14,473	180,544
Additions	0	0	0	0
At 31st March, 2025	142,213	23,858	14,473	180,544
DEPRECIATION
At 1stApril, 2024	65,342	23,857	14,472	103,671
Charge fortheyear	2,844	0	0	2,844
At 31st March, 2025	68,186	23,857	14,472	106,515
NET BOOKVALUE
At 31st March, 2025	74,027	1	1	74,029
At31stMarch,2024	76,871	1	1	76,873

Page 14

King’s Church, Wirral

Notes to the Financial Statements for the year ended 31st March, 2025 (continued)

11 Tangible Fixed Assets

The freehold and leasehold buildings consist of the church premises. Church fixtures & fittings comprises various items shown at cost. Church musical equipment comprises various items shown at cost.

12	Debtors	2025	2024
		£	£
	Income Tax recoverable	15,273	14,925
	Trade Debtors	1,250	680
		16,523	15,605
13	Liabilities: Amounts falling due within oneyear	2025	2024
		£	£.
	Trade Creditors	708	732
	Othertaxes and social security costs	557	804
	Accruals and deferred income	3,730	1,850
		4,995	3,386

14 Analysis of Net Assets by Fund

Analysis of Net AssetsAssets by	Fund
		Unrestricted	Restricted
		Funds	Funds		Total
		£	£		£
Fixed Assets		74,029	0		74,029
Current Assets		40,275	5,194		45,469
Current Liabilities		(4,995)	0		(4,995)
Liabilities after more than one year		0	0		0
Fund Balance		109,309	5,194		114,503
Movement on funds
	At 1st	Incoming			At 31st
	April,	Resources	Outgoing		March,
	2024	(inc. gains)	Resources’	Transfers	2025
	£	£	£	£	£
Unrestricted funds
Capital Asset Fund	76,873	0	2,844	0	74,029
General fund	23,316	117,781	105,817	0	35,280
Total unrestricted funds	100,189	117,781	108,661	0	109,309
Restricted funds
Building Fund	11,374	9,899	19,266	0	2,007
Earmarked income	1,652	3,479	1,944	0	3,187
Total restricted funds	13,026	13,378	21,210	0	5,194
Totalfunds	113,215	131,159	129,871	0	114,503

15 Movement on funds

Page 15

King's Church, Wirral

Notes to the Financial Statements

for the year ended 31st March, 2025 (continued)

16 Fund Details

• Details of the various funds held by the charity are as follows: Name of fund Description, 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.

• General fund Any monies not included in any other fund. Restricted funds Building Fund This fund was set up to collect monies to be used as when required for the continual repair and refurbishment of the Church building.

• Earmarked income This fund was set up to collect small amounts of money which is restricted in its fund use. These monies typically relate to church conferences and donations received towards the work of other charitable organisations.

17 Taxation

As acharity, King's Church, Wirral is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.

18 Contingent liabilities

The charity had no contingent liabilities at 31st March, 2025 (2024: None).

19 Capital commitments

The charity had no capital commitments at 31st March, 2025 (2024: None) either contracted for or authorised by the trustees but not contracted for.