## 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