2023-12-31-accounts

West Herts Community Church

Report and Accounts Year ended 31 December 2023

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

WEST HERTS COMMUNITY CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 2023

The trustees present their annual report and financial statements for the year ended 31 December 2023.

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 (Kingdom Kids) with increased number of children attending and monthly outreach focused prayer meetings.

New initiatives include home ministry visits to those who cannot come to the church, women and men fellowship groups who meet monthly, training in gospel ministry, healing and evangelism.

Financial review

During the year income decreased by £14,926 to £64,209, and expenditure decreased by £17,365 to £63,908. As a result the cash held by the charity increased by £301 to £6,859, of which £2,742 is unrestricted and can be used for any charitable purpose.

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 £2,742, which was well below the target we had set. However since the year end the charity has received a legacy of £20,000 and charity’s reserves have improved significantly. The trustees are satisfied that the charity can continue to operate smoothly with the reserves it now holds.

Page 2

WEST HERTS COMMUNITY CHURCH WORKING NAME: GARSTON COMMUNITY CHURCH TRUSTEES' REPORT continued

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 twice a year.

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:

DHinton

DHinton (Oct 23, 2024 10:44 GMT+1)

Oct 23, 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 2023 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 (Oct 23, 2024 14:07 GMT+1)

Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Oct 23, 2024

Page 4

WEST HERTS COMMUNITY CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Notes Income receipts Donations Gift aid receipts Income from gift shop Income from hire of hall 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 £ 44,118 12,578 981 400 5 58,081 56,347 1,491 57,839 242 (1,663) (1,420) 4,162 2,742	Restricted Funds £ 5,291 838 - - - 6,128 1,377 4,693 6,070 58 1,663 1,721 2,396 4,117	2023 £ 49,409 13,415 981 400 5 64,209 57,724 6,184 63,908 301 - 301 6,558 6,859	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

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 2023

A Cash funds Cash at bank Unbanked cheques and cash B Other monetary assets Gift aid due to charity C Liabilities Payroll related creditors Other creditors Accountancy and independent examiner's fees: for 2021 accounts for 2022 accounts for 2023 accounts	Unrestricted funds £ 2,160 582 2,742 4,094 4,094 1,052 3,000 - 1,320 1,200 6,572	Restricted funds £ 4,117 - 4,117 75 75 - - - - - -	2023 £ 6,277 582 6,859 4,169 4,169 1,052 3,000 - 1,320 1,200 6,572	2022 £
				6,558 -
				6,558
				9,246
				9,246
				3,700 1,416 2,400 1,320 -
				8,835

D Assets 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:

DHinton

Oct 23, 2024

DHinton (Oct 23, 2024 10:44 GMT+1) --------------------------------------------------------------------------------------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 2023

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.

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 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.

Unrestricted funds £ 2 Payments in relation to charitable activities undertaken directly Staff costs 32,406 Hospitality and outreach 889 Children and youth 293 Shop expenses 470 Travel 348 Other ministry expenses 900 Utilities 9,315 Repairs and maintenance 1,650 Insurance 2,097 Office supplies 2,135 Subscriptions and licences 145 Telephone and IT 1,921 Photocopier charges 1,355 Legal and professional 25 Accountancy 2,400 56,347	Restricted Funds £ - - - - - 57 - 1,140 - 180 - - - - - 1,377	Total 2023 £ 32,406 889 293 470 348 956 9,315 2,790 2,097 2,315 145 1,921 1,355 25 2,400 57,724	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

3 Grants paid in relation to charitable activities undertaken by others

Partners in Harvest Watford Schools Trust Messy Church Child Evangelism Fellowship Individuals	960 - 60 - 471 1,491	- - - 4,693 4,693	960 - 60 - 5,164 6,184	960 150 60 1,350 15,472
				17,992

4 Transactions with related parties

David Hinton served as church leader and earned employment benefits totalling £10,113 (2022: £10,113) for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.

Page 7

WEST HERTS COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

5 Movement on restricted funds

vement on restricted funds
Hope 4 India fund Tariro fund Outreach fund Building fund	Opening balance £ 151 295 810 1,140 2,396	Receipts £ 5,593 - - 535 6,128	Payments £ (4,930) - - 1,140 - (6,070)	Transfers £ 1,663 - - - 1,663	Closing balance £ 2,477 295 810 535
					4,117

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.

Page 8