WIRIL4L CHRISTIAN CENTRE TRUST LIMtTED
(a company Jimited by guarantee)
FL¥ANCIAL STATEMENTS
31 ￿L￿RCH 2025
Registered Number . 02088322
Registered Charity Number . 700269
HAILWOOD & CO
CHARTERED ACCOUNTANTS
Moreton, Wirral

WIRRAL CHRISTIAN CENTRK TRUST LIMITED
(a company limited by guarantee)
FINANCIAL STATEMENTS
for the year ended 31 March 2025
COIYIENTS
Page
Company infonnation
Trustees, annual and 8trategic t4)ort
2to5
Independent auditor's report
6to6b
Summary income and expenditure acLount
Statement of recognised gains and losses
Note of histoiical cost gains and108se8
Staternent of ffftallcial activities
(including income and eKp¢nditure accounl)
Balance sheet
Statement of cagh flows
10
Notes to the financial statetncnts
Ilto22

WIRRAL CHRISTIAN CENfRE TRUST LIMITED
(a company Ilndted by guarantee)
for the year ended 31 March 2025
Inco￿orated in England and Wales on 12 January 1987
R¢￿Stered Number . 02088322
Re￿stered Clwity Number . 700269
DIRECTORS
G Epton {Chairman)
P Epton
Dr A K Adegokc
Dr O S Ke]]inde
I Jacl<son
M Jan￿S
REGISTERED OFFICE Woodchurch Road
BIrl￿nI￿d
WI￿￿1
Merseyside
CH412UE
ACCOUNfAI¥TS
Hailwood & Co
Chartered Accountants
392-394 Hoylake Road
MoIeton
Wirral
CH46 6DF
AUDITORS
Michael Donnan & Co Limited
Chartered Accountants
Registered Auditors
Office 25
Oaktree Court Business Centr¢
Mill Lane
Ness, Cheshire
C1164 8TP
BANKERS
HSBC
POBox7
52 Hamilton Street
Birkenhead
Wirral
CH415AE
SOLICITORS
Lecs & Partners
44-45 H￿nIltOn Square
Birkenhead
Wirral
CH415AR

WIRRAL CHRISTL4N CENTRE TRUST LIMITED
(a company lfinifited by guarantee)
FOR THE YEARENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT AIYD SIRATEGIC REPORT
Th¢ Trustees present their report and the audited fuwicial statements for the year ended 31 March 2025.
The TNstees have adopted the provisions of the Statsment of Recommended Practic¢
"Accounting and Rcporting by Charities (FRS 102)" (the SORP) in prep￿ltig the annual report at
fjnancial statements of th¢ charity. The fmancial statements have been prepared in aocordance with the
accounting policies set out in the notes to the accounts and comply with the oharitls governing
document, the Charities Act 2011 and Accoullting alld Reporting by Charitie8'. Statement of
Reconllnended Practice applicable to charities preparing their accounts in acoordallce with the Financial
Reporting stal￿ards applicabKc in the UK and Republic of Tr¢land published in October 2019.
The presentational currency of tbe financial stat&nents is the Pound Sterling (£).
Transactions are rounded to the llearest £,
Structure, Governance Pand Management
Conslitulion and organisation
The registered name of the Charity is Wirral Cl]ristian Centre (Trust) Limited, charity number 700269,
company number 02088322. All the Trustees who senTed during the year are tisted on pagc l of the
accounts. Detalls of the registered office and the CharitYs profe88ional advigers are also listed on page I
of the accouits. The charity is an incorporated association and is governed by its memorandum
and articles.
Tn4Stees
There were six director8 during the year. The Chairman reeeives a consultancy fee for work in this
capacity, and aL'ts as, the PTillLipELI reference for the Chief Executive Officer in her role. The directors are
consulted over all new expenditure in excess of £3,000. Decisions related to smaller amounts above
£1,500, or new contracts which will atnoun.t to more than this Sum, are inade by the Chief Executive
Officer with reference to the Chair.
Rev G Epton continued to act as ChaiT since July 2022, with the fornier Ch£iir, Rev P Epton on the board in
the capacity of Treasurer,
Method of appoinlrnent
New tn]stees are appointed by the existing trustees based on their ability to benefit the organisation with
their skills and l(nowledge.
A skills audit of the Board has been completed and a new Trustee .Paclc prepared. New m¢mbcrs ￿'e
currently being approached with a view to seNing in the coming Ye￿.,
Risk Alanagemen(
An ongoing review of all risks related to the depattments of the work of th¢ cliaiity are asqessed
and in co-operatioll with advi80rs addressed.

WIR114L CHIUSTIAN CENTRE TRUST LIMITED
(a coinpany ]inJited by guarantee)
FOR THE YEARENDED 31 MARCH 2025
TRUSTEESI ANNUAL REPORT AND STRATEGIC REPORT (conthnued)
Objectlves and Acthlltles
CAaritL7ble objectiv
- The objects of the Charity, in the following order of priorlty, are.,
The care for tbe elderly.
- To provide day care for childrell.
- To provide gocial care for the needs of the community.
To support other charities in the UK and abroad in relieving the needs of the poor and encouraging
programmes of care and education.
Tn planning our activities for this year and future years we keep in mind th¢ Charity Conunission's
giiidance on public benefit.
Strategic Report .
Achfievements and Performance
After the years of stabilisation folloffiing Covid, a￿a the 40th anniversary year of the Trust in 2023, the past
year has been a year of Si￿lfIcant develOpn￿lt and ￿0￿rth in all areas of operation. Across the TrLiSL our
THRtVE values have been further embedded, with management teams shaping their transmission. The staff
teams are benefitting from the flourishi1￿ of the organisational culture, and this is infoming our
c()mrnunicatioJJs and strategy for the future.
In the care home, this culture is otte of openness, excellence and genuine care, and the Trust ha8 seen the
whole team rise to the standards expected.
The home contitiues its programme of improvemetsts, with many rooms renovated and decorated enabling
continued ￿oWth ill otcupatw.
The care home was assessed by thc local airthority in Janiiary 2023, and was rated a good homc, The honie
awaits a CQC inspection under the new framework.
This has bcen rq)licated across the Gatering department, with a ￿ghlY skilled and caring team, and ill O
maintenance department, with Olir maintenance tLanager joined by a main.ten￿lce assistance enabling
ongoing work across the estate.
The nurseries remain highly attractive, with ongoing investment in rooms and gardens at both site8. Of8ted
ijjspected the Bixkcnhead setting on 2 May 2023, and rdted the setting as good The New Ferry setting was
also inspected on 12 October 2023, and also rated as goo(L
The rollout of government fi￿dIThg for nursery provigion has been integrated well in our settings, and bas
enabled ftew clients to acces8 our serviccs.
In addition to the group-￿￿de Nursery Development Manager, the Tru8t has added a group-wide Education
Manager, and this extended n]Émagemenl tedn I￿ve supported th¢ setting rnallag¢ment teams to improve our
provigion in all areas, Along with the new nurs¢ry managoment software perfornwice and commimication
Iw improved across the settings, kind customer relations are excellent. Our exceptional SEN work have been
inu)roved with internal proinotioiis, and significant inv&sknent in our facilities, training and resources have si
outcomes for our children continue to iinprove.
Principal Rlsks
The principal risks facing the Chaiily all st￿￿ from operating in two hcavily Tegulated sectors. Meeting
the standards requires competent managemenL well trained staff and excellent facilities. The CULTent
publishcd good ratiiigs ll￿ke it easier to mitigate the risk of being Lurable to recruit and retain quality staff. Ir
addition, good ratings in local authoi'ity inspections mitigate risk WAth regard to our regulators as the Trust
contijwes to meet the 8talld8rds indicated.
Sound financial pla￿l￿g and asset matMgement helps mitigatc the i'isk that facilitics are not maintained
to the highest possible standard. The rdtings also help (trive occupancy and attendance lttvels, whicb in
provid¢ the financ¢ Deeded to retain staff and mainlain our pren]ises.

WIRK4L CIIRISTIAN CENfRE TRUST LIllllTED
(& company lin)ited by guarantee)
FOR THE YKAR ENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT A￿D STRATEGIC REPORT (continued)
Fundralslng
Th¢ Charity ]]a8 not carried out any sigttificant fundraising activities during the y￿.
Financial Review
ThAs year reported a surplus of income over expendittwe of £71,433 (2024: £311,3 80). The c108ing re3erve8
amounted to £2,219,388 (2024., £2,147,955) which included £39,6 17 (2024.. £3 8,670) of restiicted reserves,
£0 (2024: £46,198) of propety revaluation resetves and the Temaining £2,179,771 (2024: £2,063,087) was
UDrestricted reserves.
DDnaÉion
There has been a donati￿] of £60,108 to Gateway Church Wirral (forrrkerly as Wirral Clristian
Centre Church - Elim).
RelatedPattieN
The related partie8 of the Trust incliide the directors who served duLing the year, whose names are shown
on page I to the account8. Related party transactions are disclosed in note 21 to the financi&l statements.
Reserves Policy
The cbarity has negative free reserve8 of £167,578 {2024.. £234,922) but the board is Working towards
creating liquid reserves. Once the Trust has built UP Te8c￿e8 in the futLtr4 it will set the8¢ aside to covgr tbre,
months of salaries, tmd for the continuing maintenance of the buildings.
Investment Powers, Policy and PErformance
We shall continue to 8UPPOrt those in training NVQS and also Degrees. All staff at every level are alld
will continue to have relevant training related to their area of WOTk.
The Trust C￿ntInUe to ONvn two residential flats and a shop. The Gate, operated by GateNvay Church Wittal in
the shop premises, continuas to operate well as a con]munity hub and social SUp￿.Md￿kCt for the local
community. Works undertaken to Tenovate the shop and flat premise8 have been completed, increase their
value as assets lo the Trust, in use for the coTDmunity.
The Trngt mack us¢ of the bank overdraft faciEity pr#viously negotiated as we progressed towards
better liquidity, and has ftilfilled its aim to see th¢ use of this to Threll below the £160,000 limit.
Diie to the consistent levcls of residents cind nuTsery clients, the Trust is consistentlt in a positive balance,
which has grossn diuitig 2024 and Gontiniies to do so in 2025.
Having cleared the main mortgage loan in April 2024, the Trust has further impioved the day to day fitLancia
situation and enabled reserves to be built up. The loan on the New Fery property continues to reduce well,
alld other task specAfic lendxng is paid down in advance of schedule.
The Trustees tberefore believe that it is appropriats to prepare the ftt)ancial statements on a going concer
basis.

WIRRAL CHRISTIAN CENTRE TRUST LIMITED
(a company lftmlted by guarantee)
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES, ANNUAL REPORT AND STRATEGIC REPORT (continued)
Future Plans and Rlsks
The CEO and organisation continue to make improvements to both the hom¢ and the nurseries. The Trust ha:
seen significant mitigation of ¢n¢rgy cost rises following the solar energy installation of Spring 2024, which
also reduce8 our carbon footprint, The Trnst's banlc bas made fillances available for this work, which has
been repaid in full due to the financial benefit.
Large scale fue con]pliance workg have also becu undertakeffj includillg llew fire escapes, also facilitated by
finances from thc Tnist's bank which are being paid down in advance of expedation. Further baDlc fa￿,]Ity
will be sought to complete these work8.
The Trust review of its heating plant and systa]]s is oftgoing, with a view to work con]meneing in Summer
2026, The planned changes will have significant cosl facilitated by th¢ Trust's ban14 but will also enable
significant ci>st r¢dLictions due to the resultant improvements in efficiency.
Other
The charity consti￿te8 a piiblic benefit entity as defined by FRS 102.
Statement of Trugtees, Respon%ibilitie8
The trn8tees (who are also the directOT8 of Wirral ChristÈan Centre TTL￿t Lijnited for the purpos¢8 of
company law) are responsible for prq)aring the Trustees, Annual Report (including the Strategic Report)
and the financial statements in accordance with £lpplicable law and Unit&l Kingdom Accoimting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the di￿te¢S to prepare the financial st84tements for each financial year, which ￿ve
a trne and fair view of the state of affi< irs of the charitable cotr]pany aThd of the incoming Tesources and
applicatton of resources, including the income and expellditure for that period. In preparing thege
financial statements, the trustees are required to:
s elect
guitable
accounting policies
and
apply them
Consistently.
observe methods and principles in the Charities SORP 2019 (FRS 102),.
make judgements
and
estimates
that
are
reasonable
and prudent-
state whethcr UK appli¢abl¢ accowiting standards havc been followed, 8ubject to any
material departlircs
disclosed and explained
the fit]ancial
Statell￿nts.
preparc thc finiÉncial ststcn￿nts on the going concem basis unl¢ss it 18
inappropriate to presume that the Charity will continue in operatiotL
The trustees are responsible fol Iceeping adequate accoiinting records that disclose WAth reasonable
accuracy at any time tbe f￿￿1claI position of the charitable company aiid enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding
the assets of the charitable company and hcncc for taling reasonable steps :for the prevention and
detection of fraud and other irregularilies.
Tn so far as the tkustees are aware:
there is no relevant audit infoLTration of which the charAtable compan3ls auditor is unaNvare'
the trustees havc takcn all steps that they ought to have taken to malc¢ themselve8 awar¢ of
any relevant audit inforn]ation aiid to establish that the auditor is aware of that infonnation.
Auditors
Michael Donnan & ,Co Limited have offered themselves for reappointment as aiiditors of the Charlty for
the year ended 3 1 March 2025.
On behalf of the Board
Rcv G Epton
Chairman
19 Deccmbttr 2025

(a company limited by guarantee)
INDEPENDENf AUDITORYS REPORT
For the year ended 31 March 2025
Opinion
We have audited the financial staternents of Wirral Cknistian Centre Trust Limited (the 'charitable company,) for the
y&qr ended 31 March 2025 which comprise the Summary Income and Expenditure Account, the Statement of Financiaj
ActivAties, the Balance SheeL the Statcment of CGish Flows and notes to the financi￿ statements, including significant
accounting policies. The financial reportillg framework that has been applied in their preparation is applicable law and
United Kingdom Accounting incliiding Financial Reporting StarAdard 102 The Financial Reporting Standard
applicable in the UKand Republic oflreland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025, and of its incon)ing
resources and app]icaiion of resources, including its income and expenditure, for the year tIM ended.
have been properly prep?￿d in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requiremcnts of the CompaDies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standardg on Auditing (UK) (ISAS IUK)) and applicable law.
Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial
stateinents section of our report. We are independent of the Ch￿itable company in accordance with the ethical
uirements that are relevant to our audit of the flnancial statements in the UK includillg the FRC'S Ethical Standard,
and we have fulfilled our other ethical respn8ibi]ities in accordance with thsse requiren￿nts. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conchjsions reJAling to going concern
In auditing the financial statements, we have Collcliided that the trustees, use of the going conc£tn basis of accounting in
the preparation of the financial statements is appropriate.
Based on the work we have ￿rfOrMed, we have not identified any Materi￿ uncertainties relating to events or conditions
that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going
concern for a period of at least twelve months from when the financial stateiDents are author.ised for issue.
Our responsibilities and the Tesponsibilities of the ttiistees with respect to going concern are described in the relev3llt
8ections of this rewrt.
Other inforniation
The other infom]ation comprises the inforniation included in the trustees, annual repor¢ otber than the financial
siatements and our auditor's report thereon. The trustees are responsible tor the other illfornThtion contained within the
annual reporL Our opinion on the fllwicial statements does not cover the other inf'omation and, except to the extent
othernvisc cxp]icitIy stated in our report, we do iiot express any fonn of assurance conclusion tbereon. Ourresponsibility
is to read the other Inforn￿tiOn and, in doing so, consider whether the other infonnation is nTrterially inconsistent witli
the financial statements or our knowledge obtained in the course of the al￿1t or othenvise appears to be materially
rnisstated. If we identify such material inconsistencies or apparent materi8J misstatements, we are required lo detem]ine
whether thi8 gives rise to a material missLQement in the financial statements themselv&s. If, based on the work we have
perforine& we conclude that there is a material n)isstatement of tl]is other inforniation, we are required to report that
fact.
We have nothing to report in this regard.

WIRRAL CHRISTIAN CENTRE TRUST Lll
(a company limited by gu8rnntee)
INDEPEND￿ AUDITOR'S REPORT
For the year ended 31 March 2025
Opinions on other matters prescribed by the Companicg Act 2006
In our opinion, based on the work uttdertaken in the course of the dudiL'
the inforn]ation given in the trustees, report incorporating the strategic report and the directors, report prepared
for the puryoses of company law, for the financial year for which the financial statements are prep￿ is
consistent with the financial statements. and
the strategic report andthe directors, report included within the trustees, report havebeenprepared iJ] accoidance
with applicabIe legal r4uirements,
Matters on wbich we are required to report by exception
In the light of the knowledge and understanding of the chEllitable comp8ny and its environment obtained in the course of
the audiL we have not identified materi81 miSstatemeJ￿ in the ststegic report and the directo￿, report included within
the trustees, report.
We have nothing to rq)ort in ￿S￿ct of the following matters in relation to which tbe Companies Act 2006 requires us
to report to you if, in our opinion:
adequate accounting records have not been kepL or returns adequate for our audit have not been received from
bratlches not visited by us. or
thc financial stat￿lents ate not in awment with the accounting records and retiirns. or
certain disclosures of directors, remuneration specified by law are not made; or
we have not received all the infonnation and explallations we require for our audit.
Responsiblities of trusteeg
As explained morethlly in the tri￿tees, Thpon8ibilities statelnent set out onpage 5, the tn￿tteS (who also the directors
of the charitable conwany for the purposes of company law) are responsible for the preparation of the financia].
statements and for being satisfied that they give ailiie and fairview, and for such intemal control as tkn tsustees deterniine
is llecessary to enable the preparation of fu￿￿ClaI statements that aTe f￿e from rnaterial misstatemenL whether due to
fiaud or ermr.
In pr￿aring the financial statements, the tnistees respon&ibIe for assessing the charitable company's ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis
of accounting iudess the tsustees either inteiid to liquidate the charitable company or to cease operations, or have no
realistic alternative but to do so.
Auditor's responsibilities for the audit of the finallcial statements
Our objectives are to obtain rvasonable assurallce aboutwhether the financial statements as awhole are free from material
mi&statemen¢ whether due to fraud or enDr, and to issue an auditor's report that includes our opinion. Reasonable
assurance is a high level of assurance, but is not a guarantee that an alldit conducted in accordance with ISAS (UK) will
ajways detect a material misstatement when it exists. Misstateinents can arise from fraud or error and are considcred
]naterial if, individually or in the aggRgate, they could ￿aSOnablY be expected to infiuence the economic decisions of
iisers tsken on the basis of these financial statements.
Irregularities, Incli￿Illg fraud, are instance8 of non<ompliaJ]ce with laws and regulations. We design procedures in line
with our responsibilities, outlined above, to detect mateiial misslatements in res￿Ct of irregul￿ltie8, including fraud.
The extent to which our procedures are capable of detecting irregularities, iiicluding fraud is detailed below:
The objecLives of our audit are to identify and asses8 the risks of mateiial n]isstatement of the financial ststeineDts due to
fraud or error. to obtain sufficient appropriate aiidit evidence regarding the assessed risks of material rnisstatement due
to frdud or error, and to respond appropriaiely to those risks. Owing to the inherent limitations of an audiL there is an
uTrivoidable risk that we will not detect all irregularitias, incIuding those leadillg to a material misstatements in the
financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or
regulation is rcmoved fron the events and transactions refleLted in the'fmancial statements, as we will bc less likely to
become aware of instances of non-compliance. The risk is also greatei regarding l￿egUlarlttes occurring diie to fraud
rad]er tl]an emr, as fraud involves conceahnenL forgery, Colli￿10￿, on]ission or misrepresentation.

WIRRAL CHRISTtAN CENfRE TRUST LIMITED
(a company limited by guarantee)
INDEPENDENf AUDrroR'S REPORT
For the year ended 31 March 2025
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-
compliance with laws and regulations, our procedures included in the following:
We obtained an understanding of the legal and regulatory fratneworks applicable to the company and the sector
in which they operate. We detennined that the following law5 and regulations were most significant: The
Companies Act 2006, the Charities Act 2011, the Health and Social Cate Act 2008 (Regulated Activities)
Regulations 2014, the Cate Act 2014, the Childcare Act 2(KJ6, the FAlucation Act 2005 and the UK ￿atiOn
laws.
We obtained an understanding of how the company is complying with those legal and regulatory frameworks
by making inquiries to the managemenL
We assessed the susceptibility of th¢ Company's financial statements to material misstatemenL including how
fraud might occur. Audit procedures performed by the engagement team included:
identifying and ￿eSsing the design effectiveness of controls management has in place to prevent and
detect fraud.
understanding how those charged with governance considered and addressed the w)tential for override
of controls or other inappropriate infiuence over the financial reporting pr(￿ess.
challenging assumptions and judgements made by management in its significant accounting estimates.
identifying and testing journal entries, in particular any journal entiies posted with unusual account
combinations. and
assessing the extent of compliance with the relevant laws and regulations.
A further dcscription of our responsibilities is availableon the Financial Reporting Council's website at:
htt s.'/lwww.frc.oi"￿.uK/o￿r-w0rk/Alldi1/Alldl[_and-l8$UrMLe1st￿1d￿'ds_￿d-uUI(LV]ce1SL￿idarlL￿_and-0uId￿Ce-f0r-
aiiditoi's/Auditois-IEs
onsibilities-for-auditlDescii
tion-of-audiiors-res
nsibililies-for-audit.as
This description
forn￿ part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, &s a body, in accord￿]Ce with Chapter 3 of Part 16 of
the Companies Act 2006. Our audit WO￿ has been undertaken so that we might state to the charitable company's
members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest
extent pemiitted by law, we do not accept or a&sume reswnsibility to anyone other than the charitable company and the
haritable cotnpaTJy'S members as a body. for our audit work, for this report, or for the opinions we have formed.
Michael Donnan Bsc (Hons), FCA, AMIMechE (Senior Statutory Auditor)
For and on behalf of Michael Donnan & Co Limite& Statutory Audltor
Oaktree Court Business Centre
Mill Lane
Ch&shire
CH64 8TP
1 g December 2025

WIRRAL CHRISTIAN CENfRE TRUST LIMITED
(a company limited by guarantee)
SU￿￿1(ARy INCOME AND EXPELNDITURE AccouNr
for the year ended 31 March 2025
Note
2025
2024
Income
Net fair value (losscs)/gains on investments
Interest and investment income
2,712,362
2,469,347
13
58,301
37,168
Gross income
2,770,663
2,506,515
Expenditure
Interest payable
Depr¢oiation and in]paitmcnt ch8tges
2,612,698
18,328
68,204
2,103,801
29,619
61.715
Total expenditure
2,699,230
2,195,135
Net incomel(expenditure) (pAge 8)
71,433
311,380
STATEMENT OF TOTAL RECOGNISED GAINS AYJ D LOSSLS
for the year ended 31 March 2025
2025
2024
Net inconr/(expenditure) (page 8)
UTJTealised Ooss) on revaluation of fLmCtional PToperty
71,433
311,380
12
Movement in reserves
71,433
311,380
NOTE OF HISTORICAL COST GAINS AND LOSSES
for the year ended 31 March 2025
2025
2024
Repi)rted surplu81(deficit) on ordinary activities
Difference between a hÉstorical cost depreciation charge and th¢ actual
depreciation charge of the yeaT calculated on the revalued amount
71,433
311,38Q
Historical cost sU￿lUsI{def1cLt) on ordknary activities
71,433
311,380
DLuitig the year restricted income amounted to £38,071 {2024: £49,170) and Tcstricted expenditure
amounted to £37,124 (2024: £38,779). The restricted reselves Gartied forward amoimted
to £39,617 (2024.. £38,670) after a £0 (2024: £1,127) transfer from unrestricted reseryes.
None of the companls activities were acquired or discoiit1ni￿d during the above two financial years.
The summary incorn¢ and expenditur¢ account is derived £TOm the statement of finallcial activities
on page 8 which together with the notes to the accounts on page8 1 I to 22, provides fiill infortnation
on the movemellt of fiinds during the year.

WIRRAL CHRISTIAN CENTRE TRUST LIMITED
(a company lixnittd by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(Including income and expenditure account)
for the year ended 31 March 2025
Unrestricted Restrlcted Total Funds Total Funds
Funds
Funds
2025
2024
Note
Income and eDdowments from:
Donations
Charitable activities
InVestn￿llts
Other
550
2,652,141
58,301
21,600
550
2,652,141
58,301
59,671
610
2,407,384
37,168
61,353
38,071
Total Income and endowments
18
2,732,592
38,071
2,770,663
2,506,515
Expendlthre on:
Rai8illg funds
Charitable activitics
2,662,106
37,124
2,699,230
2,195,135
Total expenditure
18
2,662,106
37,124
2,699,230
2,195,135
Net fair value (losse8)Igains on iThvesttnent 13
Net incomel(expenditure)
70,486
947
71,433
311,380
Transfer bettveen funds
Other reeognised gainsl (losses):
Unrealised (loss) on revaluation
offunction&l property
12
Net movement In funds
70,486
947
71,433
311,380
Reconciliation of funds:
Funds broU￿t foThvard
2,109,285
38,670
2,147,955
1,836,575
Funds carried forward
2,J79,771
39,617
2,219J88
2,147,955
None of the conwany's activiti￿ were acquired or discontinued during th¢ above two fmancial years.
The Statement of fInancial activitieg includeg all gains and losses recognised di￿l￿g the year.

WIRRAL CHRISTIAN CEN'TRE TRUST LIMITED
(a company limited by guarantee)
BALANCE SHEET
As at 31 March 2025
Note
2025
2024
Fixed assets
Tangible assets
Investments
12
13
1,854,095
732,486
1,853,726
724,204
2,586,581
2.577.930
Current assets
Debtors
Cash at bank and in hand
14
100.131
43,971
84.302
425
144.102
84,727
Creditors:
Amounts falling due within one year
15
(356.529)
(326.967)
Net current liabilities
(212,427)
(242.240)
Total assets less current liabilities
2,374,154
2,335,690
Creditors:
Amounts falling due after more than one year 16
(154.766)
(187.735)
Net assets
2,219,388
2,147,955
Charity Funds
Unrestricted reserves..
Income and expend]￿Te
Property revaluation reserve
Restricted rc5crves
18
18
18
2.179.771
2,063,087
46,198
38,670
39,617
2.219.388
2,147,955
The notes on pages I I to 22 form part of these financial statements.
The financial statements on pages 7 to 22 were approved by the board of directors
on 19 December 2025 and signed oll its behalf by:
Dtrector
Rev G Epton
Director
Rev P Epton
Registered Number . 02088322

io
WIRIIAL CHRISTIAN CEIYTRE TRUST LIMITED
(a company limited by guarantee)
STATEI¥IENT OF CASH FLOWS
for the year ended 31 March 2025
2025
2024
Reconciliatlon of net income/(expendlture) to net cash flow from operating activities
Net illcoJn&{expenditure) for the year (page 7)
71,433
Adjusttnents for..
Depreciation cbarges
Net fair value losse8 on inv88tments
Interest and rents from illvestmcnts
Illterest payable
Lossl(profit) on disposal of fixed &88Cts
Decreas&l{increase) in debtors
(DecTease)lincrease in creditors
311,380
68203
61,715
(58,301)
18,328
(37,168)
29,619
(15,829)
(33,104)
(21,736)
(2,855)
Net CY4sh flow from operating activities
50,730
340,955
Net cash flow from operating activities:
Cash flow from investing activities:
Payments to purchase property, plant and eqiilpn￿llt
Payments to purchase otha. assets
(Payments)Ireceipts on investments
Rents received froEn inv&stment properties
(Expenses)Iproceeds on the sale of other fixed assets
50,730
340,955
(68,572)
{65,381)
(8,282)
58,301
(22,818)
37,168
Nel cash flow from investing activities:
(18,553)
(51.,031)
Cash flow from fillanefing actlvities
Receipts from issue of borrowing
tnterest paid
Repaytrkents of borrowing
(18,328)
(29,619)
(40,689) (175,738)
Net cash flow from financing activities
(59,017) (205,357)
Net Increasel(decrease) An Cash and eash equlvalents
(26,840)
84,567
Cash and cash equivalents at l April
(43.189) (127,756)
Cash and casli equivalents at 31 March
(70,029)
(43,189)
Cash and casli equivalents corJSiSt of:
Cash at bank and in Iw]d
Over(Irafts inclLided creditors falling due within one year (note 15)
43,971
(114,000)
425
(43,614}
Cash at bank and in hand Ress overdrafts
(70,029)
(43,189)

11
WIRRAL CHIUSTIAN CENTRE TRUST LIMITED
(2 company ]Imfited by guarantee)
NOTES ON FINANCIAL STATEL￿ENTs
for the year ended 31 March 2025
l Accounting policies
General Infornvdllon and basls of accountlng
The cbarity Collstitutes a public bellefLt entity as defwed by FRS 102. The fmancial statements have
been prepared in accordance with Accoullting and Reporting by Chariti&q.' Statement of Reconimendcd
Practice applicable to charitle8 preparing thcir accounts in accordanc£ with the Financial Reporting
Standard Reporting Standard applicable to UK and Republic of Ireland (FRS 102) issued in Octob
2019, the Financial Reporting StandaTd applicable in the United Kingdom alld Republic of Ireland
(FRS 102), the ch￿￿tieS Act 201 I, the Companies Act 2006 alld UK GeneL211y Accepted Practice.
Wittal Cl)ri8tian Centre Tnjst Limited is a charitable company incorporated in England. In the event of
the charity being wound up, the liability in respect of the guatantee is limited to £50 per member of the
charity, The address of the registered office is giv¢n in the charity infomation on page l of these
fmancial statements. The nature of the charitjls operations and principal activitieg arc disdosed within
the Trnstees Report.
The financial statct]Mits have beeft prepared on a going concern basis under the historical cost
accounting rules as n]odified to include certain items at fair value. The fmancial statements are
pr&8ented in sterling which AS the functional currency of the charity alld rounded to the nearest £.
The significant accounting policies applied xn the prq)aration of th¢8¢ fmancial statements are set out
below.
Going Concern
As noted above, the financial stat¢ments have been prepared on a going conccrn ba8is which assume8
that the Ch￿ltY is able to meet its financial obligations as they fall due for a period Df at least 12 months.
Fullds
Unrestricted fillths are available for use at the diqcretion of the trustees in furtherance of the general
objectives of the chatity and which have not been designated for other purposes.
Restricted fllt￿ are fillids wlllch are used lli accordance with specific restrictions imposed by donthE or
which have been raised by the charity for particular purposes. The use of each restricted fL￿a is Set out
in the ttotes to the finallciai statements.
Income recogThition
All incoming resourc&g are recogmsed in the Statement of Fin￿1ClaI Activitics (SOFA) when the charity
has entitlement to the fLmds, ally perfOrn￿llCe conditions attsched to the item(s) of income have bee
met, it is probable that tbe Incoll￿ will be i"eceived and the ￿￿ount can be measured reliably.
Grant inconie Is recognised when tlie charity has entitlement to the fi]nd8, any perfom]ance conditions
attached to the grants have been mel it is probablc that the iftcon]e will be received and the amowit can
be measured reliably and is not deferred. Grants are eithcr disclosed as restricted or unrestricted income
depending on whethei there are various conditions attached to thc spending) the related expellditure is
treated in the same way sl￿willg any ullspellt gr8J]t as &qmed foNwrd.

12
WIR114L CHRISTIAN CENTRE TRUST LIMITED
(a company linjlted by guarantee)
NOTES ON FINANCIAL STAT￿l￿ENTs
for the year ended 31 March 2025
l Accounting policies (continued)
Income recognition (continued)
Rental and care income from the residential home, nursery fee8, donations, rental incon￿, other income
and interest receivable are recogllised when it is probable that the income will be received. Donations
e treated as unrestiicted iin1¢8s the donor specifi&s what the donation is to be spent on.
Investsnent income is earned tbrough holding assets for illVCStmellt Purposes such as property, and this
includes rcnt, The investment management costs relating to the rcntal income have been identified
in note 7,
Donated facilitie8 and profe8sional services are recognised in incom¢ at thcir fair value when
their econotnic benefit is probable, it can be measured reliably and the charity has control over the item,
Fair value is deterniined on the basis of the value of the gift to the charity. For exkwiple the amount the
Charity would be willing to pay in charity. Fot ￿aMple the amount the charity would be willing to
pay in the open market for facilities and services. A COkTesponding atnount is recognised its expenditure.
Income and cKp¢nditure are included in the fit￿￿la1 statements on an accruals basis.
Expenditure and Arrecoverable VAT
Exponditure is reCO￿lSed Ollee tELere is 8 legal or constwctive obligation to n]ake a payment to a third
party, that is probable that settlement will be required and the amoiint of the obligation can be measured
reliably. Expenditure is classified under the folloviing activity headings,.
Costs of raising funds are those associated with consultants costs in respect of applying for various
fiuiding.
Costs of charitable activities are tknse associELted with staff time, other rutsnitsg costs attd overheads
associated with carrying out the day to day n]i]ning of the cli&rity, including the governance costs.
T￿ecoverable VAT is charged as an expense against activity for which the cxpeiiditure aTOSe.
Leases
Rentals payable under operating leases aTe charged to the Statement of Financial Activities on a straight
line basis over the period of the lease. Lease commitmettts are disclosed in note 19.
Fixed assets 2nd depreciation
Tnvestnient. other property, integral services, fixture8, fittings tllid equipment are all stated at valuation,
motor vehicles are 8tated at cost l¢sg accumulated depreciation, Inve8tn]ent propei'tÉe8 arc not
depreciated. Depreoiation of tangible fixed assets is calculated to write off theit cost or valuation ke88
any residual value over their estimated use￿1 lives as follows:
Freehold land
Buildings and gtructtire
100 years straight line
Integral serviccs, fixtures and fittings
15 years straight line
Office and other equ1pn￿nt
200/0 rediicing baknce
Motor vehicles
25 /(> Teducing balance
Car park lease
10 years straight line
Assets under constrnction arc not depreciated until they are completed. Unrea]ised revaluation gains
and losses shown separately in the Statement of Financial Activiticg, and a transfet during the year
is made tol(from) the Ievaluation reserve. Mi<jor expenditure which enhances the value Df the buildings,
is capitalised in the balance sheet. AThy donated assets arc also capitalised. The useful economic life of
comp0t￿lt8 are reviewed annu￿{ ly.

13
WIRRAL CHRISTIAN CENfRE TRUST LIMITED
(a conwany lin)ited by guarantee)
NOTES ON FINANCIAL STATKMENTS
for the year ended 31 March 2025
l Accounting policies (continued)
Impairment
An impairrnent review is carried out by the dArectors if wcnts, or cllanges in circumstances, indicate
that the carying amount of the fi￿CtiOnaL property may not be recoverable.
Taxatlon
The company has charitable status and is exempt from tax under co￿oration Taxes Act 1988.
Debtors, credltors, liabilities and provlsfions
Trade and other debtors are recognised at the settlement amount due. Creditors and provisions are
recognised where the charity has a pr￿ent obligation resulting from a past event that will probably
result in the transfer of funds to a third paty and the amount due to settle the obligation can be
measured or estimat¢d reliably. Creditors and provision8 are recogniscd at their settlement amount.
Fees paid in advance
Any fees received in advance, will be written off as donations where they have not been reclaimed
WAthin 12 months of the end of the tenancy. The charity will keq) a record of the balance due to the
fonner resident and the advances written off.
Penslon contrlbutlons
Payments iftto a defjned contribution scheme are accounted for on an accnMls ba818.
Investment%
Investments are recognised initially at cost and subsequently measured at fair value with changes
reco￿lSed in Net faw value (losses}Igains on investments, in the SOFA
Unrestrlcted
Funds
Restrlcled
Funds
Total
2025
2 1.ncome trom donations
2024
Donations
550
550
610
550
550
610
Unrcstricted
Funds
Restrl¢¢ed
Fundg
Total
2025
3 Charitable activities
2024
Residents, fees at)d respite
NLrscry feeg
1,397,684
1,254,457
1,397,684
1,254,457
1,315,626
1.,091,758
2,652,141
2,652,141
2,407,384

14
WIRRAL CHRISTIAN CENTRE TRUST LI￿lL[TED
(a company ]imlted by gu&r&ntee)
NOTES ON FINANCIAL STATEMENTS
for the year ended 31 March 202S
Unrestricted
Funds
Restrlcted
Funds
Total
2025
4 Investment incon
2024
Investment property rentals
Bank illterest
58,296
58,296
37,164
58,301
58,301
37,168
The investment property income is wholly gene￿ted from assets in the UK.
Unrestrl¢ted
Re5¢ricted
Funds
Funds
Total
2025
2024
5 Other
Funding
Other
38,071
38,071
21,600
49,170
12,183
21,600
21,600
38,071
59,671
61,353
Unrestricted
Funds
Re$Érlcted
r4 unds
Total
2025
6 Raising funds
2024
Professional fees
Unrestritted
ReSt￿Cted
Funds
Total
2025
7 Charitable activities
Funds
2024
Salarie81agency - Caring and 8UPPOrt
Establisknient costs
Travel and motor expenses
Repairb and maintenanGc
Deprcciation on owned assets
Loss on disposal of assets
Bad debts
Salari&s - Management and adft]inistration
Consultancy fees and expenses
Office costs
Website Gost8
Waste disposal
Donations
Sponsorship
Staff training attd utiifotrns
Bank ch￿geS
Governance costs (note 8)
Interest payabl¢ (note 9)
1,795,973
338,948
10,092
80,681
68,204
16,971
20,153
1,812,944
359,101
10,092
80,681
68,204
1,451,511
321,373
10,073
41,823
61,715
(178)
128,235
37,914
28,620
323
12,060
15,709
7,215
6,524
7,420
35,179
29,619
164,269
26,261
35,983
164,269
26,261
35,983
15,047
60,108
1,119
9,083
3,264
34,746
18,328
15,047
60,108
1,119
9,083
3,264
34,746
18,328
2,662,106
37,124
2,699,230
2,195,135

15
WIRRAL CHRISTIAN CENfRE TRUST LIMITED
(a company limlted by gu￿antee)
NOTES ON FINANCIAL STATKMENTS
for the year ended 31 March 2025
7 Charitable actlvltles (continued)
Included in ¢stablishm¢nt costs 18 £7,172 (2024.. £6,523) of expenditure rclating to investinent properties.
Included in office costs is £2,694 (2024: £2,938) for lease payments in respect of telephon¢ equipment and
£3,613 (2024.. £3,789) relating to pboto¢opier lease cogts. Included in travel and motor is £nil
(2024.. £3,851) for vehicle lease payments.
Unre8tricted
Funds
Restrleled
Funds
Total
2025
8 GDverllance costs
2024
Legal and professional fees
Accountants, fees
Accountants, feeg - previous year
Auditots, remuneration
Auditors, remuneration- previous year
Finance arrangeM￿lt and other fees
Life insi￿anCe on lo&lls
7,754
12,873
7,754
12,873
11,159
9,483
(17)
9,574
414
2,850
1,716
11,034
840
2,245
11,034
840
2,245
34,746
34,746
35,179
￿￿1'estAL￿*d
Funds
Restricted
Total
2025
9 Interest payable
Funds
2024
tnterest on loans from HSBC
Intercst on other loans and fjjiance
Interest on HM ReV￿u¢ late payments
18,263
18,263
27,776
283
1,560
65
65
18,328
18,328
29,619

16
WIRRAL CIIRISTIAN CENTRE TRUST LLIIITED
(a company limited by guarantee)
NOTES ON FINANCIAL STATEll￿NTs
for the year ended 31 March 2025
10 Salary costs
Salary costs and numbcr of pcr6ons cmploycd
undet. contract atsalysed by departJJet]t were as follows:
2025
2024
Cards Staff
Bank staff
Support staff
Administration staff
87
1,476,469
11,603
324,872
164,269
84
1,181,034
26,638
243,839
128,235
26
27
118
1,977,213
117
1,579,746
Full time equivalent employee numbers
73
67
2025
2024
Staff costs for the above persons
Wages and salarieg
Social security costs
P¢nsAon co8t8
1,860,166
91,114
25,933
1,462,699
91,114
25,933
1,977,213
1,579,746
Pension contributions are paid into an independently adn]imst¢reQ persollal pension scheme.
There were no eLW)loyees earning EL gali£ ry in excegs of £60,000 in either year.
For payments to Trustees, see related party notc 21.
11 Net incomel(expenditure) tor the year
This is staled after charging..
2025
2024
Depreciation
Net fair value1088es on investnM]t's
Loss on di8posal of a88ets
Auditors rernuueration - audit
Operating lease rentals
68,204
61,715
11,034
10,260
9,574
10,578

17
WIIIRAL CHRISTIAN CENTRE TRUST L]l￿tTED
(a Company limlted by guarantee)
NOTES ON FINANCIAL STATEMENTS
for the year ended 31 March 2025
Flxtures,
Motor Ffittlngs and
Vehicles Equipment
Land
& Buildings
Total
12 Tanglble fixed assets
Cost or valuation
l April 2024
Additions
Revaluation adjusttllent
Disposals
2,013,416
29,689
43,161
74,495
38,883
2,131,072
68,572
31 March 2025
2,043,105
43,161
113,378
2,199,644
Depreciation
l April 2024
Elin)inated on ievaluation
Charge for year
Disposals
221,260
37,518
18,568
277,346
47,830
1,410
18,963
68,203
31 March 2025
269,090
38,928
37,531
345,549
Net book 3mount
31 March 2025
1,774,015
4,233
75,847
1,854,095
31 fvtarch 2024
1,792,156
5,643
55,927
1,853,726
Illcluded in the valuation of freehold land aiid buildings is £1,531,052 (2024: £1,531,052) relating to the
Centr2 and £482,365 (2024: £482,365) for Hope Hall nursery. The net book value of £1,792,156
(2024: £1,792,156) relates to the Centre £1,363,504 (2024,. £1,363,504) and Hope Hall nursery £428,652
(2024- £428,652).
The Centre and Hope Hall Nursery W¢fe both r¢valued late January 2020 to their market value. The
valu&tsons w¢re p¢rfoTnrd by Claire Duffey MRICS and DatrcLi Nelld MRICS of Pinder8. The Trustees
do not believe that there has beell a signifL&gnt change since that date except for any additions in the year.
The TrnS￿ have estimated that of the £1,531,052 valuation for the Centre, £472,000 relates to
the land value. The historical cost of the land, buildings alld integral servioes aniounts t'o £1,045,855. Had
the depreciation been charged on this historical cost, it would amount to £237,968.
Thc Tnistecg have ¢stm]ated that of the £482,365 valiution for Hope Hall £41,304 rclatcs to the land
valiie. The historical cost of the land, buildings and integral services amount8 to £492,752. Had the
depreciation been charged on this historical cost, it would arnol￿t to £75,472.

18
WIRRAL CHRISTIAN CENTRE TRUST LIIWITED
(a company limited by guarantee)
NOTES ON FINANCIAL STATEMEYrs
for the year ended 31 March 2025
13 Fixed asset investments
2025
2024
Investment property
Valualloii as at l April
Additions - transfer rnarket value from Fixed Assets
Additions - other
Disposals
Fair value adjustment to invegtments
724,204
701,386
8.282
22,818
Valuation as at 31 March
732,486
724204
Historical cost of investment property 28 at 31 March
1,672,236
1,663,954
The tILree (2024: threc) investment properties are sithated within tbc UK and are prllnarily held for
investment return.
Two of the llivestment properties (fiats and shop} were revalued on 13 January 2020 to their open rnaxket
value of £160,000 in total. This valuation waB performed by C Amistrong FRICS of BA Commercial
Chartered si￿leY0r8. The increase in the valuation of £8,282 (2024., £22,818) is for capital improvements.
The historical cost of the two investn]ent properties amounts to £142,599.
The Grade It listed chuTch (fomerly Iinown as Oxton Gateway Church) was revalued 27th January 2020
to its open market value of £525,000. Thig valuation was perfonned by D Neild MRTCS of Pinders. The
Grad¢ II listed Church was transferred from fLEed assets with a value of £580,OOCI. The historical
cost of the Church is £1,521,355.
The Triistees do not believe there has been a 8ignificant change 8illCe the last valuation.
Charges
The Trnstees of The National Heritage Memorial ￿1nd hold a clwge over Oxton Gateway ChurcL this
acts as 8¢curity should the Trust breach the terms of the grant contract in respect of that building.
See note 16 for additional infomtion on charge8,
14 Debtors
2025
2024
Trade debtors
Other debtors
PTepaytnents
90,629
2,386
7,116
76,396
3,204
4.702
100,131
84,302

19
WIRRAL CHRISTIAN CENTRE TRUST LIMITED
(a company ]Imlted by guarantee)
NOTES ON FINANCIAL STATEl￿E￿s
for the year ended 31 March 2025
15 Creditors: amounts ff4lling due
thill one year
2025
2024
Bank overdrafts
Trade crcditor8
Other taxation and social security
Other Credito￿ and accruals
Ballk and other loans
Net wages and pension
114,000
17,695
32,123
100,095
84,466
8,150
43,614
30,714
31,069
123,466
92,186
5,918
356,529
326,967
16 Creditors: amounts falling due
after mole than one year
2025
2024
BanL other loans and fll￿nce
154,766
187,735
Includ¢d in the above is a loan totalling £179,716 from HSBC, the interest is 3.50/0 over the bank's
sterling ba8¢ rate. The tem of th¢ loan is fourt¢en years and six fftonths from February 2016.
The loans from HSBC are secured on all of the cotnP£Thls pr¢sent freehold and l¢as¢hold
properties chattels and debts.
Also incliided above is a a bounce back loan outstanding of £16,516 which is repayable over 5 years
from November 2021 at att ititetest rate of 2.5 /0 and a loan of £43,000 whioh is repayable Over a year
from April 2025 at an interest Tate of 7.50/,. These loans aTe not secured on any of the Tll￿tS assets.
All loans and fillaJce are repayable in instalments due as follows.,
2025
2024
In one year or less
Between one and two yeats
Between two and five y￿S
In five years or more
84,466
39,890
114,876
92,186
49,482
134,003
4,250
239,232
279,921
17 Called up share capital
Thc company is limited by guarantee and does not have a shate capital,

20
WIRRAL CHRISTIAN CENTRE TRUST LIMITED
(a company JAmlted by gu&rantee)
NOTES ON FINANCIAL STATEMENTS
for the year ended 31 March 2025
Balgnce
Ineoming
re$our¢es
Outgolng
resources
Fund
Transfers
Balance it
31 March 2025
J Apdl 2024
18 Unrestrlcted reserves
Income and expenditw'e
Property revaluation reserve
2,063,087
46,198
2,732,592 (2,662,106)
46,198
(46,198)
2,179,771
2,109,285
2,732,592 (2,662,106)
2,179,771
The balance on the propety revaluation reserve repres¢nted the total aMo￿t of fair Wdlue gains on the two
smaller investnient prOp￿tIes. The Trllstees bave (kcided to release it into general reserves as it added
little value to the accounts other than in the year of revaluation.
Balante
Jneoming
resources
Oiitgoln
r£¥ources
Fund
Transfers
Bs14nce It
31 March 2D25
l April 2024
Restricted reserves
lncli￿1Ve Practice
Disability Accsss Flind
Pupil Premium
Donations
16,971
(16,971)
(1,762)
(18,391)
3,207
35.463
1,445
38,172
21,100
38,670
38,071
(37,124)
39,617
Disability ACL￿8 Fund
Fullding for 3 to 4 yeaT old8 who receive Disability Living Allowance to support accessibility of our
8ervic¢s,
Pupil Premillm
This is a payrnent allocated to funded cliildren whose personal cirC￿nStanceS have hlt certain
criteria. An addAtional 60p per hour is allocated to the children and th¢ setting are to i￿e this additional
fund to support the children's provision and education. ThÈs can be through the pl￿ch￿se of resouTces,
training staff and potentially employing additional staff.
Incluslve Practice
This is applied for on an individiial basis for SEN children me£t thc threshold for requiring
additional support. This fund if allocated/approved is to be spent On enhancing the staff to ohild ratios
that they llicluded within. This fund cannot be spent alternatively arkd is thoefore appoitioned
to salaries,

21
WIRRAL CHRISTIAN CENTRE TRUST LLIIITED
(a company lirnited by guarantee)
NOTES ON FII¥ANCIAL STATEMENTS
for the year ended 31 March 2025
19 Operating lease commitments
2025
2024
The Trust has the following annual conllnittnents falling due as shown..
Ill one year or less
B¢tw¢¢n two and five years
More than five yeats
7,685
29,908
2,545
8,184
9,300
40,138
17,484
20 Conjmltments
2025
2024
Con]mitments at l April 2024
Increase in C￿MmIttnent
Other eXpendit[￿e during the yeat
8,046
8,046
Conllnitments at 31 March 2025
8,046
8,046
Con]mitrnents due within one year
Conllnitments due more than one year
8,046
8,046
8,046
8,046
The ComD]itmaits relate to tlie remaining windows and doors for the Centre.
The oiitstanding con)mitments bave not been provided for in the financial statements a8 thcy are
only authorised and not contracted. The conllnitments will be ftmded by free reserve8 as they
becomc available,
21 Related partles
Control
The company is controlled by its directors whose names are sho￿1 on the information page on page l.
The directors are also the trustees of the charity.

22
WIRRAL CHRISTIAN CETh TRUST LIMITED
(a coD4)any Ilnilted by guarantee)
NOTES ON FINANCIAL STATEMENTS
for the year ended 31 March 2025
21 Related parties (continued)
Transaction5 wlth related partles
i) During the year, the wife and daughter of P A Epton, and the wife of G Epton wer¢ all employed
by th¢ trust, Each of the related parties salaries were set at a conllnercial ratc. They are not able to use their
position to theii. advantage.
The amounts involved w¢t¢ a8 followg:
Gross salary Employers NI Pension
Benefit in kind
E J Epton
V R Fisher
E B Epton
11,206
73,600
18,252
8,714
1,264
2,1)02
360
103,058
9,978
2,362
V Fisher received free childcare for one child which is a non taxable benefit.
n) A8 pernjitted by the Charttys memorandum and articles, duTing the year under review,
P Epton received £17,861 from the Charity for con8￿tancY fees (2024: £29,514), and travel expenses
were £llil (2024'.£nil).
G Epton rcceived £8,400 from the Charity fof consultancy fees (2024.. £8,400), and trnvcl expenses
were £nil (2024.,£nil)
No other Trustees received any expenses during the year.
lll) Ag at 31 MaTGh 2025, The Trust owed P Epton £4,374 (2024:£4,374) which was dÉsclosed in note 15,
due within o>ne year. There was no interest charged during the year (2024:£nil).
iv) P Epton and G Epton arc al80 the directors of Wirral Christian Centre Limited (company numbcr
04150016). E Eptoll (the wife of P Epton) is algo a director. Althoiigh the company is still registered
at Companies House and the ch￿￿ty Con]mission, it ceased to trade on 31 Janiwy 2015, and has been
domant since that date. The Trust paid £64 in respect of expenges for the company in the fonn of
Companies Hous¢ fee8,
v) All of the directors of the Trust are connected to Wirral Christian Centre Church (The Church), which
is ptLrt of Elim church (now called Gateway Church Wirral).
In the past, the Church rented the Grade 11 listed church biiilding from the Charity. In the opinion of
PindaB who valued the property in Janll￿.y 2020, the market value of the rcnt that could be achieved
is £48,000 p.a. The Cbarity is now in a financial position to donate this rent back to the Church and so in
ELccordaDCe ￿￿th Pllider8 valuation the rent of £48,000 is included as incomc from investments (Note 4)
id in charitable donations (Not¢ 7).
Durillg the year, including thc above the Trust donated £60,108 to the Gateway Church Wirral.