2025-12-31-accounts - Congregational Federation (North West Area)

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NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDEIL4TION ACCOUNTS YEAR ENDED 31 DECEMBER 21125 RECJISTERED CHARrr< NUMBER 516711

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

CHARITY INFORMATION

1/. The Charity is governed by the constitution adopted the NW Area Assembly. The objectives are stated as the advancement of the Christian Faith and in furtherance thereof:
a) to spread the Gospel of Jesus Christ;
b) to encourage congregations of believers in local places to maintain corporate worship in free assembly alike in consecrated buildings and in homes of the people; c) to spread the knowledge of Jesus Christ throughout the world, principally through the agency of such bodies as the Council for World Mission (CWM);
d) to further the spirit of unity in Jesus Christ with all other believers in him;
e) to mediate the call of God to Christian service at home and abroad whether by way of the ordained ministry or otherwise;
f) to do all such things as are necessary to the attainment of these objectives.
2/. The Trustees of the Charity during 2025 are:

Rev David Gould (Chair) Peter Butler (Treasurer) Rev Kathy Shaw (Secretary) Rev Elizabeth Mary Dean Rev Alan Kennedy Rev Rob Cross

3/. The Charity mainly supports Congregational Churches in the following areas.

CHESHIRE GREATER MANCHESTER CUMBRIA LANCASHIRE DERBYSHIRE (High Peak) MERSEYSIDE

4/. The Charity makes Loans and Grants to Congregational Churches in the above areas and supports training and other causes commensurate with the object of the Charity outlined in 1/. above.

Page 1

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

TRUSTEES REPORT

The trustees present their report and the accounts for the year ended 31 December 2025

Summary of activities

The Trustees have continued to support Congregational Churches and good causes.

Development and future plans

There are no immediate plans to alter the way in which the Charity is run nor the way in which the income is expended.

Summary of Results

The Trustees are satisfied with the Charity's affairs.

) Chairman ) Secretary ) Treasurer

Page 2

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

TRUSTEES REPORT

During the year the Charity has made grants to the following churches:-

Bretherton Congregational Church Eccles Congregational Church TimperlyCongregational Church Knowle Green Congregational Church Carnforth Congregational Church Wavertree Congregational Church Ebenezer Congregational Church Other Grants Congregational Federation Mission & Ministry Grant Student Grants Other Grants - Total Grants	£ 7,000 15,725 2,250 4,000 4,700 5,835 2,000 1,200 2,851	£ 41,510 4,051 45,561

Page 3

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

RECEIPTS AND PAYMENTS ACCOUNT

INCOMING RESOURCES
Dividends & Interest on Investments
Bank Interest
Donations / Affiliation Fees
Other Income - Area Ministry Grants
Total incoming resources
RESOURCES EXPENDED
Direct charitable expenditure
Grants
Donations + M&M Donation
Administrative expenses
Insurance
Pensions
Training
Expenses
Postage & Telephone
Misc Expenses
Hospitality
Accountancy
Computer - Zoom
Speakers & Travelling
Stipend
Ministry Expenses
Tax/NI Contributions
ACAT Membership subscription
Year Books
Honorarium
Total resources expended
NET INCOMING / (OUTGOING) RESOURCES
before transfers
Gross transfers between funds
Net incoming / (outgoing) resources
before other recognised gains & losses
Other recognised gains / losses
Unrealised gains and Losses on Investment assets
Net movement in funds
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD

£
£
£
£
£
£
2025
2024
7,938
593
8,531
8,984
3,023
-
3,023
2,254
2,929
-
2,929
2,755
-
12,380
12,380
18,291
13,889
12,973
26,863
32,284
45,561
-
45,561
5,601
6,200
-
-
6,200
-
51,761
-
51,761
5,601
564
-
564
540
2,474
939
3,413
1,897
-
-
-
-
664
-
664
440
-
-
-
-
237
-
237
-
800
-
800
800
700
-
700
700
156
-
156
156
-
-
-
-
-
24,625
24,625
15,988
-
3,242
3,242
2,460
-
5,038
5,038
4,984
12
-
12
11
-
-
-
-
600
-
600
900
6,206
33,844
40,050
28,876
57,967
33,844
91,811
34,477
(44,078)
(20,871)
(64,948)
(2,192)
0
0
(44,078)
(20,871)
(64,948)
(2,192)
-
-
1447
10,641
(958)
9,683
3,008
305,442
69,367
374,809
372,546
272,005
47,538
319,543
374,809
Unrestricted
Restricted
Total

Page 4

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

STATEMENT OF ASSETS AND LIABILITIES

Note FIXED ASSETS Total Investments 1 CURRENT ASSETS Cash at Bank and in Hand 2 Awaiting clearance of funds -CAF Investment closure Debtors - Loans outstanding 3 CREDITORS NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds 4 Restricted funds 4 TOTAL FUNDS ) Trustee	Unrestricted Restricted £ £ 120,370 30,360 120,370 30,360 71,584 17,179 80,050 - 151,634 17,179 151,634 17,179 272,004 47,539	Total £ 2025 150,730 150,730 88,763 80,050 - 168,813 168,813 319,543 272,005 47,538 319,543	Total £ 2024 190,966 190,966 89,344 80,050 14,449 183,843 183,843 374,809 305,443 69,366 374,809

The notes on pages 6 , 7, & 8 form part of these accounts.

Page 5

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS

1 Investments

NW AREA
M & G Investments Charifund
COIF Charities Fixed Interest Fund 3964
COIF Charities Investment Fund 3695
BlackRock - BLK Charities UK Bond Fund A Inc
CHAPEL ST
COIF Charities Fixed Interest Fund
BlackRock - BLK Charities UK Bond Fund A Inc
THORNSETT
COIF Charities Fixed Interest Fund
COIF Charities Investment Fund
Sub-total Unrestricted Investments
JESSIE GIBSON
BlackRock - BLK Charities UK Bond Fund A Inc
IRLAMS
COIF Charities Investment Fund
COIF Charities Fixed Interest Fund
BlackRock - BLK Charities UK Bond Fund A Inc
LITTLEMOOR
COIF Charities Investment Fund
Restricted Investment funds
TOTAL INVESTMENTS

Dividend/Intere Opening
Change in
Disposals
Closing
received
Balance
Value
Balance
01.01.2025
31.12.2025
4,885
76,108
13,188
89,297
169
4,592
105
4,697
817
29,233
(1,184)
-20000
8,048
1,559
13,708
211
13,918
28
1,595
5
-1600
0
46
4,344
67
4,410
82
4650
15
-4665.78
-
352
25419
(1,766)
-23653
0
7,938
159,648
10,641
(49,919)
120,370
10
237
4
240
-
260
9,301
(445)
8,856
120
3,259
74
3,334
193
4,670
72
4,742
-
10
13852
(663)
13,189
593
31,319
(958)
-
30,360
190,967
9,683
(49,919)
150,730

Page 6

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS cont.

2 Cash at Bank Royal Bank Scotland Royal Bank of Scotland - Special Interest bearing A/c COIF - NW Area Deposit A/c COIF - Thornsett Deposit A/c COIF - NW Area Projects Deposit A/c 3 Loans Bretherton cc Knowle Green Timperly Eccles CC	Opening Loans Balance Made 01.01.2025 7,000 - 4,000 - 2,250 - 1,199 - 14,449 -	2025 1,001 8,708 25,428 42,026 11,600 88,763 Loans Loans Repaid to Grants 7,000 - - 4,000 - - 2,250 - - 1,199 - -	2024 1,001 41,302 25,259 12,065 9,716 89,343 Closing Balance 31.12.2025 - - - - -

Page 7

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

4 Movement in Funds

Unrestricted funds
Administration
Chapel St
Mission & Ministry
NW Area Projects
Thornset Ministry
Loans - NW Area Projects
Unrestricted Funds Total
Restricted funds
Area Ministry
Needy churches - Jessie Gibson
Lancs area ministry & future
church finance - Irlams
Capital Investment fund - Littlemoor
Restricted Funds Total 31.12.2023
TOTAL FUNDS

Transfers
Balance
Incoming
Resources
Gains and
Funds on
between
Balance
01.01.2025
Resources
Expended
losses
Loan to
funds
31.12.25
Churches
£
£
£
£
£
£
£
-5200.30
549.00
-3495.13
0.00
0.00
-8,146.43
55,481.10
1,065.58
0.00
72.04
0.00
56618.72
-1,740.00
2,380.00
-6,000.00
0.00
0.00
-5360.00
201,888.82
8,252.60
-34,022.89
12,319.22
0.00
188437.75
40,563.57
1,642.16
0.00
-1,750.26
0.00
40455.47
290,993.19
13,889.34
(43,518.02)
10,641.00
0
0
272,004.51
-7577.67
12380
-33844.11
0
-
-29,041.78
411.43
9.81
0
3.64
-
424.88
53,881.21
573.43
0.00
-299.01
-
54,155.63
0.00
22,652.42
10.17
0.00
-663.09
-
21,999.50
69,367.39
12,973.41
-33844.11
(958.46)
-
-
47,538.23
47,538.23
360,360.58
26,862.75
-77362.13
9,682.54
0.00
0.00
319,542.74

Page 8

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDEIL4TION ACCOUNTS YEAR ENDED 31 DECEMBER 21125 RECJISTERED CHARrr< NUMBER 516711

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

CHARITY INFORMATION

1/. The Charity is governed by the constitution adopted the NW Area Assembly. The objectives are stated as the advancement of the Christian Faith and in furtherance thereof:
a) to spread the Gospel of Jesus Christ;
b) to encourage congregations of believers in local places to maintain corporate worship in free assembly alike in consecrated buildings and in homes of the people; c) to spread the knowledge of Jesus Christ throughout the world, principally through the agency of such bodies as the Council for World Mission (CWM);
d) to further the spirit of unity in Jesus Christ with all other believers in him;
e) to mediate the call of God to Christian service at home and abroad whether by way of the ordained ministry or otherwise;
f) to do all such things as are necessary to the attainment of these objectives.
2/. The Trustees of the Charity during 2025 are:

Rev David Gould (Chair) Peter Butler (Treasurer) Rev Kathy Shaw (Secretary) Rev Elizabeth Mary Dean Rev Alan Kennedy Rev Rob Cross

3/. The Charity mainly supports Congregational Churches in the following areas.

CHESHIRE GREATER MANCHESTER CUMBRIA LANCASHIRE DERBYSHIRE (High Peak) MERSEYSIDE

4/. The Charity makes Loans and Grants to Congregational Churches in the above areas and supports training and other causes commensurate with the object of the Charity outlined in 1/. above.

Page 1

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

TRUSTEES REPORT

The trustees present their report and the accounts for the year ended 31 December 2025

Summary of activities

The Trustees have continued to support Congregational Churches and good causes.

Development and future plans

There are no immediate plans to alter the way in which the Charity is run nor the way in which the income is expended.

Summary of Results

The Trustees are satisfied with the Charity's affairs.

) Chairman ) Secretary ) Treasurer

Page 2

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

TRUSTEES REPORT

During the year the Charity has made grants to the following churches:-

Bretherton Congregational Church Eccles Congregational Church TimperlyCongregational Church Knowle Green Congregational Church Carnforth Congregational Church Wavertree Congregational Church Ebenezer Congregational Church Other Grants Congregational Federation Mission & Ministry Grant Student Grants Other Grants - Total Grants	£ 7,000 15,725 2,250 4,000 4,700 5,835 2,000 1,200 2,851	£ 41,510 4,051 45,561

Page 3

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

RECEIPTS AND PAYMENTS ACCOUNT

Page 4

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

STATEMENT OF ASSETS AND LIABILITIES

Note FIXED ASSETS Total Investments 1 CURRENT ASSETS Cash at Bank and in Hand 2 Awaiting clearance of funds -CAF Investment closure Debtors - Loans outstanding 3 CREDITORS NET CURRENT ASSETS NET ASSETS FUNDS Unrestricted funds 4 Restricted funds 4 TOTAL FUNDS ) Trustee	Unrestricted Restricted £ £ 120,370 30,360 120,370 30,360 71,584 17,179 80,050 - 151,634 17,179 151,634 17,179 272,004 47,539	Total £ 2025 150,730 150,730 88,763 80,050 - 168,813 168,813 319,543 272,005 47,538 319,543	Total £ 2024 190,966 190,966 89,344 80,050 14,449 183,843 183,843 374,809 305,443 69,366 374,809

The notes on pages 6 , 7, & 8 form part of these accounts.

Page 5

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS

1 Investments

Page 6

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

NOTES TO THE ACCOUNTS cont.

2 Cash at Bank Royal Bank Scotland Royal Bank of Scotland - Special Interest bearing A/c COIF - NW Area Deposit A/c COIF - Thornsett Deposit A/c COIF - NW Area Projects Deposit A/c 3 Loans Bretherton cc Knowle Green Timperly Eccles CC	Opening Loans Balance Made 01.01.2025 7,000 - 4,000 - 2,250 - 1,199 - 14,449 -	2025 1,001 8,708 25,428 42,026 11,600 88,763 Loans Loans Repaid to Grants 7,000 - - 4,000 - - 2,250 - - 1,199 - -	2024 1,001 41,302 25,259 12,065 9,716 89,343 Closing Balance 31.12.2025 - - - - -

Page 7

NORTH WEST AREA ASSOCIATION OF THE CONGREGATIONAL FEDERATION

YEAR ENDED 31 DECEMBER 2025

4 Movement in Funds

Page 8

Indci)ciiclciit LIIIIIIIIILII % I'L'I)q)I't (() IIIL 'I'I'ii,y(c;L',Y (If "Ni)rlliwL'Yt A rL'll A,8.g(IL'iAti(pn (If the Congi'cgal joiial 14 L(l('I'iilj()11 11 I rei)oil 011 IIIC LILL()Iiiils c)I' Ilic '1 I'iisl l()I' IIIC yLar ciiclLd .311)LLcinher 2()25, which ar 011 P&2g)LS I Ic) 2. tou Rcsi)cctil'C I'Cfy•l)011.%il)ilitlLS of ti'ustLLS aiid LxaminL)r Tlie Lliarily's Ii'ustLes al'e rcspoiisible loi. Ihe prcparalion of the accounts. The charity's ti"ustces coiisidei" Iliat ali audil is Iiot rcquircd for this year under section 144(2) of the Cliarities Act 2011 (tlie 201 l Act) aiid thclt an independent examination is needed. It is niy responsibility to: examine the accounts under section 145 of" the 201 l Act; to follow the procedures laid down in the gyeneral Directions given by the Charit Commission under section 145(5)(b) of the 201 l Act; and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 201 l Act; and to prepare accounts which accord with the accounting records and comply with the accountingy requirements of the 201 l Act have not been met. or (2) to which, in my opinion, attention should be drawn in order to enc2ble a proper understandingy of the accounts to be reached. Lois Fryer BA(Hons) MAAT Arr PND Accounting- Cotton Court, Preston, Lancs, PRI 3BY th 14 July 2026