## West Herts Community Church
Report and Accounts Year ended 31 December 2022
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **WEST HERTS COMMUNITY CHURCH**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
ADDRESS FOR CORRESPONDENCE
ADDRESS FOR CORRESPONDENCE 816 St Albans Road Watford WD25 9FL GOVERNING DOCUMENT Trust Deed dated 23 May 1991 CHARITY REGISTRATION NUMBER 1003525 WORKING NAME Garston Community Church
TRUSTEES RESPONSIBLE FOR MANAGING THE CHARITY
W A N Brookes D G Hinton J Hinton B L Young
INDEPENDENT EXAMINER
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Pages 2-3 Page 4 Page 5 Page 6 Pages 7-8
Legal & Administrative Details Trustees' Report Independent Examiner's Report Receipts and Payments Account Statement of Assets & Liabilities Notes to the Accounts
Page 1
## **WEST HERTS COMMUNITY CHURCH WORKING NAME: GARSTON COMMUNITY CHURCH TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
The trustees present their annual report and financial statements for the year ended 31 December 2022.
## **Objectives and activities**
The Church's objects are the advancement of the Christian faith; the relief of persons who are in conditions of need, hardship or distress or who are aged or sick and; the advancement of education on the basis of Christian principles.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Church should undertake.
## **Achievements and performance**
The Trustees were pleased to see an increase in Church membership attendance with a good number of baptisms during the year from invitations through outreaches and website.
Regular outreaches in Garston, Watford, Kingswood Estate, Meriden Estate, Hemel Hempstead, Watford Junction and Hyde Park have contributed to the increase of families with young children attending service on Sundays.
We continue to maintain a strong presence in the local community through the outreaches with other churches joining us.
The full range of church activities were maintained, including weekly prayer and bible study, children’s meetings on Sundays and monthly outreach focused prayer meetings.
New initiatives include Women at the Well Ministries one day event, women and men fellowship group who meet monthly, training in gospel ministry, healing and evangelism.
## **Financial review**
During the year we decided to take advantage of the option to prepare Receipts and Payments accounts, rather than accruals accounts prepared in accordance with the Charities SORP. This option is available to the charity for so long as its income is below £250,000. It is hoped that these Receipts and Payments accounts will be easier for users to understand and there is a cost saving also because they take less time to prepare and independently examine. As part of the transition, the results for the previous year have been restated so that they are also presented on a Receipts and Payments basis.
During the year income decreased by £10,696 to £79,135, and expenditure decreased by £8,202 to £81,273. As a result the cash held by the charity decreased by £2,138 to £6,558, of which £4,162 is unrestricted and can be used for any charitable purpose.
This year’s reduction in income is largely due to a reduction in income from hall hire. And this year’s reduction in expenditure is largely to a reduction in the grants we distributed.
Page 2
## **WEST HERTS COMMUNITY CHURCH WORKING NAME: GARSTON COMMUNITY CHURCH TRUSTEES' REPORT continued**
## **Reserves policy**
We have determined that the charity should aim to hold unrestricted cash of no less than £15,000 (which equates to about 3 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end the charity held unrestricted cash of £4,555. Though this is below the target we have set, we are happy that the charity can continue to operate with this level of reserves for the time being. The charity’s reserves have improved significantly since the year end and are now in line with the stated policy.
## **Structure, governance and management**
The Church was established under the trust deed dated 23 May 1991 and was registered on 19 July 1991.
The Trustees are appointed by the Church Elders, who spiritually lead the Church. They are chosen from the membership of the Church, who are of good standing in the Church, and are of suitable age and reputation. They are responsible for overseeing the Church with regard to the requirements of the Charity Commission.
The trustees meet four times a year, one meeting being the annual general meeting.
## **Risk statement**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Responsibilities of trustees**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
## D G Hinton
## 2 April 2024
……………………………………………………….. ……………………………………. D G Hinton – trustee Date
Page 3
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **WEST HERTS COMMUNITY CHURCH**
I report to the trustees on my examination of the accounts of West Herts Community Church ('the charity') for the year ended 31 December 2022 on pages 5 to 8 following.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Ajay Rajani
Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: 3 April 2024
Page 4
## **WEST HERTS COMMUNITY CHURCH**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|Notes
**_Income receipts_**
Donations
Gift aid receipts
Income from gift shop
Income from hire of hall
Income from use of photocopier
Bank interest
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net
of
receipts
/
(payments)
before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly|Unrestricted
Funds
£
48,864
14,355
1,426
7,640
-
4
72,289
60,464
3,337
63,801
8,488
(5,987)
2,501
1,661
4,162|Restricted
Funds
£
6,677
169
-
-
-
-
6,846
2,816
14,655
17,471
(10,626)
5,987
(4,639)
7,035
2,396
|2022
£
55,541
14,524
1,426
7,640
-
4
79,135
63,280
17,992
81,273
(2,138)
-
(2,138)
8,696
6,558|2021
£|
|---|---|---|---|---|
|||||59,454
10,644
-
17,727
2,006
-|
|||||89,831|
|||||63,857
25,618|
|||||89,475|
|||||356
-|
|||||356
8,340|
|||||8,696
|
The notes on pages 7 to 8 form part of these accounts.
Page 5
## **WEST HERTS COMMUNITY CHURCH**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|**A Cash funds**
Cash at bank
**B Other monetary assets**
Gift aid due to charity
Other debtors
**C Liabilities**
Payroll related creditors
Other creditors
Accountancy and independent examiner's fees:
for 2020 accounts
for 2021 accounts
for 2022 accounts|Unrestricted
funds
£
4,162
**4,162**
9,078
-
**9,078**
3,700
1,416
-
2,400
1,320
8,835|Restricted
funds
£
2,396
**2,396**
168
-
**168**
-
-
-
-
-
-|2022
£
6,558
**6,558**
9,246
-
**9,246**
3,700
1,416
-
2,400
1,320
8,835|2021
£|
|---|---|---|---|---|
|||||8,696|
|||||**8,696**|
|||||11,780
45|
|||||**11,825**|
|||||802
413
-
2,520
2,400
-|
|||||6,135|
## **D Assets retained for charity's own use**
|**ets retained for charity's own use**||
|---|---|
|Fund to
which asset
belongs
Land and buildings
Church building on St Albans Road, Watford
Unrestricted fund
Computers and IT
Unrestricted fund
Minibus
Unrestricted fund|Cost
£|
||1,240,000
1,580
250|
||1,241,830|
The accounts were approved by the trustees and signed on their behalf by:
## D G Hinton
## 2 April 2024
--------------------------------------------------------------------------------------D G Hinton - trustee Date:
The notes on pages 7 to 8 form part of these accounts.
Page 6
## **WEST HERTS COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
In the previous year, the charity presented accounts prepared on the accruals basis using the Charities SORP. This year the trustees have taken advantage of the option to prepare the accounts on a receipts and payments basis, which is available to the charity because its income is less than £250,000. The results reported previously have been restated; further information about the restatement is given in note 6 below.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
|**2**
**Payments in relation to charitable activities undertaken directly**
Staff costs
Hospitality and outreach
Children and youth
Shop expenses
Travel
Other ministry expenses
Utilities
Repairs and maintenance
Insurance
Office supplies
Subscriptions and licences
Telephone and IT
Photocopier charges
Legal and professional
Accountancy|Unrestricted
funds
£
29,336
3,528
61
2,728
1,173
636
6,000
5,939
2,577
1,581
145
2,124
1,380
736
2,520
60,464|Restricted
Funds
£
-
-
-
806
-
1,500
-
510
-
-
-
-
-
2,816|Total
2022
£
29,336
3,528
61
2,728
1,173
1,442
6,000
7,439
2,577
2,091
145
2,124
1,380
736
2,520
63,280
|Total
2021
£|
|---|---|---|---|---|
|||||34,393
502
403
-
1,032
1,857
4,688
4,023
1,926
2,134
129
1,739
3,841
7,190
-
|
|||||63,857
|
|**3**
**Grants paid in relation to charitable activities undertaken by others**
Partners in Harvest
960
Watford Schools Trust
150
Messy Church
60
Child Evangelism Fellowship
1,350
Individuals
817
3,337|-
-
-
-
14,655
14,655|960
150
60
1,350
15,472
17,992|960
140
60
-
24,458|
|---|---|---|---|
||||25,618
|
Page 7
## **WEST HERTS COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **4 Transactions with related parties**
David Hinton served as church leader and earned employment benefits totalling £10,113 (2021: £10,000) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.
## **5 Movement on restricted funds**
|**vement on restricted funds**||||||
|---|---|---|---|---|---|
|Hope 4 India fund
Tariro fund
Outreach fund
Building fund|Opening
balance
£
5,218
295
1,522
-
7,035|Receipts
£
4,166
-
40
2,640
6,846|Payments
£
(15,219)
-
(752)
(1,500)
(17,471)|Transfers
£
5,987
-
-
-
5,987|Closing
balance
£
151
295
810
1,140|
||||||2,396|
The **Hope 4 India** restricted fund was crated from donations received to help Christian workers in India.
The **Outreach** restricted fund was created from donations received to help items used for outreaches that promote the Christian faith (e.g. flyer, banners, beads and strings to make bracelets, sweets for children)
The **Building** fund was created from donations received to help repair the church roof and to provide lighting for the church's outdoor cross.
## **6 Reconciliation with previously reported funds**
As explained in note 1 'Accounting Policies', in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:
_Reconciliation of reserves_
|Previously reported reserves, at 31 December
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
_Reconciliation of results_|2021
£
1,254,386
(1,240,000)
(11,825)
6,135
8,696
2021
£
(197)
263
(2,567)
2,857
356|2020
£
1,254,583
(1,240,263)
(9,258)
3,278|
|---|---|---|
|||8,340|
||||
Page 8