Charity registration number: 1015118
Red Hill Christian Centre (formerly Sidney & Evelyn Savage Trust)
Annual Report and Financial Statements
for the Year Ended 31 March 2024
C Wiltshire Accountancy Chartered Accountants 6 Slingates Road Stratford-upon-Avon CV37 6ST
Red Hill Christian Centre
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 4 |
| Statement of Trustees' Responsibilities | 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 18 |
Red Hill Christian Centre Reference and Administrative Details
| Trustees | Mr P Timms |
|---|---|
| Mr T Brooker | |
| Mr M Kirby | |
| Mrs H C Parrock | |
| Rev Dr M M Watkins | |
| Miss E Webb | |
| Other Officers | Mr M Kirby, Finance Manager |
| Charity Registration Number | 1015118 |
| Principal Office | Red Hill Christian Centre |
| Snitterfield | |
| Stratford-upon-Avon | |
| CV37 0PQ | |
| Independent Examiner | C Wiltshire |
| Chartered Accountant | |
| 6 Slingates Road | |
| Stratford-upon-Avon | |
| CV37 6ST | |
| Accountants | C Wiltshire Accountancy |
| 6 Slingates Road | |
| Stratford-upon-Avon | |
| CV37 6ST | |
| Bankers | Barclays Bank plc |
| 48/50 The Parade | |
| Leamington Spa | |
| CV32 4DD |
Page 1
Red Hill Christian Centre
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mr P Timms Mr T Brooker Mr M Kirby Mrs A Kirby (resigned 13 July 2023) Mrs H C Parrock (appointed 25 January 2024) Rev Dr M M Watkins Miss E Webb
Objectives and activities
Objects and aims
The objects of Red Hill Christian Centre are to provide a Centre for spiritual refreshment for individuals and groups by offering short-term breaks for individuals, married couples and small groups. The Centre also provides facilities for larger (up to 60) non-residential groups for meetings and conferences.
Objectives, strategies and activities
The centre was open for business as usual for the period April 2023 through to April 2024.
The lawns, footpaths, meadows and woodlands of the estate have been maintained throughout this period.
The centre has consistently hosted a variety of Christian groups, including whole church congregations for services and events, particularly in the summer months. A majority of weekends pastors and others in Christian ministry have stayed at Red Hill for times of prayer and fellowship.
Throughout the year, Red Hill has both hosted and been the venue for Christian teaching events.
A large Christian organisation, 'There Is Something More', held the first of what is expected to be a regular annual event. This was a weekend of Christian worship, teaching and fellowship, held under the stretch tent, with participants camping on site.
In addition to the above, regular times of prayer and worship have been held on a weekly basis for regular supporters, volunteers and visitors to the Centre.
Page 2
Red Hill Christian Centre
Trustees' Report (continued)
Public benefit
The trustees consider that the aims and objectives of the charity and its activities set out in the report are all for the benefit of the public.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
Policy on reserves
The Trustees regularly examine the requirements for income reserves adequate to ensure the charity will continue to meet the future needs of the charity.
Red Hill is fortunate in that it owns its buildings and the land immediately adjacent to them. The money for this was given by donation at the beginning of the project.
Running costs are met from voluntary and fund-raising income which presently meets all current commitments.
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust dated 5th October 1992 and constitutes an unincorporated charity.
Recruitment and appointment of trustees
Trustees are appointed from supporters of the charity who share its aims and objectives.
Induction and training of trustees
Full training for new Trustees is organised through CCI, an organisation that assists residential centres such as Red Hill in legal, financial and general advice. The Centre has previously used courses run by them.
Page 3
Red Hill Christian Centre
Trustees' Report (continued)
Organisational structure
The overall responsibility for the management of the Centre rested with the Trustees who delegated the day to day management to Tom Brooker as Director. Tom Brooker remained in his appointment as Director on a part time basis.
Mr Peter Timms (Chair of Trustees) supported Tom Brooker (Director) as ‘Development Manager’ for the Centre.
Mr Mark Kirby (Trustee) supported Tom Brooker as ‘Finance Manager’ for the Centre.
Mrs Victoria Ormesher supported Tom Brooker as ‘Operations Manager’ for the Centre.
Mrs Michelle Jinks continues to have responsibility as 'Bookings Secretary' with additional responsibility for marketing.
Mrs Sheila Collie continued in her role as 'Administrative Assistant and Catering Manager'.
Mrs Margaret Hewins continued in her role as 'Housekeeper'.
Mrs Ruth Sampson-Dampier began working as a part-time housekeeper to assist Mrs Hewins from August 2023.
Weekend duties were managed by Mrs Bryony Brooker, and Mr & Mrs Tom and Olivia Brooker.
Mr Simon Green (paid) continued on staff responsible for maintenance and allied tasks.
A team of volunteers has provided support for grounds maintenance and the development of a self-sustaining market garden.
The team meets regularly to plan the running of the Centre as Team Leaders, Spiritual Council, day to day staff team, and report to the Trustees at quarterly meetings.
Major risks and management of those risks
General management and administrative risks
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The annual report was approved by the trustees of the charity on 17 October 2024 and signed on its behalf by:
Mr P Timms
Trustee
Page 4
Red Hill Christian Centre
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 17 October 2024 and signed on its behalf by:
Mr P Timms
Trustee
Page 5
Red Hill Christian Centre
Independent Examiner's Report to the trustees of Red Hill Christian Centre
I report to the trustees on my examination of the accounts of Red Hill Christian Centre for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of Red Hill Christian Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Red Hill Christian Centre'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 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:
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accounting records were not kept in respect of Red Hill Christian Centre as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
C Wiltshire
Chartered Accountant
6 Slingates Road Stratford-upon-Avon CV37 6ST
17 October 2024
Page 6
Red Hill Christian Centre
Statement of Financial Activities for the Year Ended 31 March 2024
| Note Income and Endowments from: Donations and legacies 2 Grants, including capital grants 2 Fundraising income 3 Interest receivable and similar income 4 Gains on sale of tangible fixed assets for charity's own use Total income Expenditure on: Charitable activities 5 Raising funds 7 Support Costs 8 Governance costs 9 Other expenditure 10 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 17 |
Unrestricted funds £ 105,781 5,000 69,247 264 - 180,292 152,158 10,902 8,583 1,710 3,529 176,882 3,410 3,410 1,556,623 1,560,033 |
Total 2024 £ 105,781 5,000 69,247 264 - 180,292 152,158 10,902 8,583 1,710 3,529 176,882 3,410 3,410 1,556,623 1,560,033 |
Total 2023 £ 91,038 5,000 54,081 14 10,323 |
|---|---|---|---|
| 160,456 | |||
| 141,213 7,697 5,541 1,522 - |
|||
| 155,973 | |||
| 4,483 | |||
| 4,483 1,092,721 |
|||
| 1,097,204 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 17.
The notes on pages 9 to 18 form an integral part of these financial statements. Page 7
Red Hill Christian Centre
(Registration number: 1015118) Balance Sheet as at 31 March 2024
| Note Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand 15 Creditors: Amounts falling due within one year 16 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Revaluation reserve Total unrestricted funds Total funds 17 |
2024 £ 1,545,703 4,484 22,871 27,355 (13,025) 14,330 1,560,033 1,090,613 469,420 1,560,033 1,560,033 |
2023 £ 1,547,425 4,644 10,549 |
|---|---|---|
| 15,193 (5,994) |
||
| 9,199 | ||
| 1,556,624 | ||
| 1,087,204 469,420 |
||
| 1,556,624 | ||
| 1,556,624 |
The financial statements on pages 7 to 18 were approved by the trustees, and authorised for issue on 17 October 2024 and signed on their behalf by:
Mr P Timms
Trustee
Mr M Kirby
Trustee
The notes on pages 9 to 18 form an integral part of these financial statements. Page 8
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Red Hill Christian Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income and donations are accounted for as received by the charity. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs. No permanent endowments have been received in the period. Where donations are received under the provisions of the Gift Aid Scheme or ongoing Covenant arrangements, credit is given in the current financial period for tax refunds arising which will be claimed in respect of donations received in the period.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
Investment income
Interest receivable on bank deposits is recognised when credited to the bank account.
Page 9
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they are allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Raising funds
Fundraising and publicity expenses comprise costs incurred in providing hospitality to those individuals and groups using the centre's facilities. Other costs incurred in informing people of the work of the charity and the needs it meets without making a direct appeal for contributions are included in support costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant expenditure
The charity makes small grants and gifts to individuals for whom it provides pastoral care and support.
Support costs
Expenditure on management and administration of the charity shown as support costs includes all expenditure not directly related to the charitable activities or fund-raising ventures.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
Taxation
The charity is exempt from tax on its charitable activities.
Page 10
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Tangible fixed assets
Fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The charity's land and buildings are subject to periodic revaluation either by an independent chartered surveyor or incorporating intermediate estimates by the Trustees
Depreciation and amortisation
All tangible assets for use by the charity are initially recorded at cost.
Freehold land is not depreciated. Freehold buildings are not depreciated as in the opinion of the Trustees, their residual value will not be significantly different from their carrying value in the accounts, and therefore such depreciation would be immaterial. Where buildings are not depreciated, they are subject to regular impairment reviews and provision for impairment made where appropriate.
Depreciation is provided to write off the cost of other assets less their estimated residual values, over their expected useful lives as follows:
Asset class Depreciation method and rate Plant and machinery, furniture etc: 15% reducing balance Office equipment: 33% reducing balance The cost of land included in the balance sheet but not depreciated is £1,530,658.
Trade debtors
Trade debtors are amounts due from individuals and organisations using the facilities operated by the charity in the ordinary course of business.
Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the transaction.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Page 11
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Restricted funds account for situations where a donor requires that a donation must be spent on a particular purpose or where funds have been raised for a specific purpose.
2 Income from donations and legacies
| Donations and legacies; Donations from individuals Gift aid reclaimed Grants, including capital grants; Grants from other charities 3 Income from charitable activities Conference donations, room hire and accommodation Residential fees Barn fees Day bookings Keepsakes |
Unrestricted funds General £ 92,206 13,575 5,000 110,781 Unrestricted funds General £ 19,696 17,617 31,922 12 69,247 |
Total 2024 £ 92,206 13,575 5,000 110,781 Total 2024 £ 19,696 17,617 31,922 12 69,247 |
Total 2023 £ 75,564 15,474 5,000 |
|---|---|---|---|
| 96,038 | |||
| Total 2023 £ 21,132 12,408 20,487 54 |
|||
| 54,081 |
Page 12
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
4 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits 5 Expenditure on charitable activities Note Costs of operation of the Centre Staff costs 6 Honoraria Training costs Rates and water Light, heat and power Insurance Maintenance of buildings and grounds Equipment hire and repairs Telephone and internet Gifts and donations Cleaning and laundry Waste Disposal Pastoral expenses Sundry expenses Depreciation of plant and machinery Depreciation of office equipment |
Unrestricted funds General £ 264 264 Unrestricted funds General £ 96,810 3,360 85 6,384 10,438 6,999 8,297 1,746 3,152 1,917 5,133 1,703 2,318 1,154 2,652 10 152,158 |
Total 2024 £ 264 264 Total 2024 £ 96,810 3,360 85 6,384 10,438 6,999 8,297 1,746 3,152 1,917 5,133 1,703 2,318 1,154 2,652 10 152,158 |
2023 £ 14 |
|---|---|---|---|
| 14 | |||
| 2023 £ 86,093 3,360 785 7,316 10,072 6,585 7,297 1,708 3,273 3,987 4,585 924 163 2,097 2,953 15 |
|||
| 141,213 |
Page 13
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
6 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Social security costs |
2024 £ 96,810 - 96,810 |
2023 £ 86,093 - |
|---|---|---|
| 86,093 |
The monthly average number of persons (including members of the leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Operation and administration of the centre | 2024 No 8 |
2023 No 7 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year
7 Expenditure on raising funds
a) Costs of generating donations and legacies
| a) Costs of generating donations and legacies | |||
|---|---|---|---|
| Catering costs Fees for visiting speakers |
Unrestricted funds General £ 10,036 866 10,902 |
Total 2024 £ 10,036 866 10,902 |
2023 £ 7,597 100 |
| 7,697 |
Page 14
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
8 Support Costs
| Computer software and maintenance costs Printing, postage and stationery Subscriptions Sundry expenses Conferences and travel Advertising and website Bank charges 9 Governance Costs Independent Examiner’s remuneration Legal fees Other governance costs 10 Other expenditure Grants payable - other institutions |
Unrestricted funds General £ 1,062 374 1,839 927 2,258 1,370 753 8,583 Unrestricted funds General £ 655 260 795 1,710 Unrestricted funds General £ 3,529 3,529 |
Total 2024 £ 1,062 374 1,839 927 2,258 1,370 753 8,583 Total 2024 £ 655 260 795 1,710 Total 2024 £ 3,529 3,529 |
Total 2023 £ 25 408 1,541 - 846 2,184 537 |
|---|---|---|---|
| 5,541 | |||
| Total 2023 £ 640 97 785 |
|||
| 1,522 | |||
| Total 2023 £ - |
|||
| - |
Page 15
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
11 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Mr T Brooker
Mr Tom Brooker receives remuneration as the Centre Director (part time). For 2023-24 this amounted to £14,904 (2023: £13,778).
Mr P Timms
Mr Peter Timms received an honorarium for providing Pastoral Care amounting to £3,360 (2023: £3,360).
Mr M Kirby
Mr M Kirby received remuneration of £10,338 (2023: £6,556) during the year.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year in their capacity as trustees.
No trustees have received any reimbursed expenses from the charity during the year.
12 Taxation
The charity is a registered charity and is therefore exempt from taxation.
13 Tangible fixed assets
| Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Land and buildings £ 1,530,659 - 1,530,659 - - - 1,530,659 1,530,659 |
Furniture and equipment £ 62,805 940 63,745 46,039 2,662 48,701 15,044 16,766 |
Total £ 1,593,464 940 |
|---|---|---|---|
| 1,594,404 | |||
| 46,039 2,662 |
|||
| 48,701 | |||
| 1,545,703 | |||
| 1,547,425 |
Page 16
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
Revaluation
The fair value of the charity's land and buildings was revalued on 31 March 2012. An independent valuer was not involved.
The freehold buildings and their underlying land were valued on 8th March 2007 and further surrounding land previously valued on 13th October 2006 at open market value both by Godfrey-Payton, Chartered Surveyors, an independent firm. A further revaluation was made by the trustees of the value of the land component of the charity’s land and buildings as at 31st March 2012 and the resulting increase incorporated in the accounts to 31st March 2012.
Had this class of asset been measured on a historical cost basis, the carrying amount would have been £1,061,240 (2023 - £1,061,240).
14 Debtors
| Prepayments Other debtors 15 Cash and cash equivalents Cash on hand Cash at bank |
2024 £ 1,431 3,053 4,484 2024 £ 50 22,821 22,871 |
2023 £ 1,009 3,635 |
|---|---|---|
| 4,644 | ||
| 2023 £ 50 10,499 |
||
| 10,549 |
16 Creditors: amounts falling due within one year
| 16 Creditors: amounts falling due within one year | ||
|---|---|---|
| Other taxation and social security Other creditors Accruals |
2024 £ 932 6,507 5,586 13,025 |
2023 £ - - 5,994 |
| 5,994 |
Page 17
Red Hill Christian Centre
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
17 Funds
| Balance at 1 April 2023 £ Unrestricted funds General 1,556,623 Balance at 1 April 2022 £ Unrestricted funds General 1,562,141 18 Analysis of net assets between funds Tangible fixed assets Current assets Current liabilities Total net assets |
Balance at 1 April 2023 £ 1,556,623 |
Incoming resources £ 180,292 Incoming resources £ 150,456 Unrestricted funds General £ 1,545,703 27,355 (13,025) 1,560,033 |
Resources expended £ (176,882) Resources expended £ (155,973) Total funds at 31 March 2024 £ 1,545,703 27,355 (13,025) 1,560,033 |
Balance at 31 March 2024 £ 1,560,033 |
|||
|---|---|---|---|---|---|---|---|
| Balance at 1 April 2022 £ 1,562,141 |
Balance at 31 March 2023 £ 1,556,624 |
||||||
| 2023 £ 1,547,425 15,193 (5,994) |
|||||||
| 1,556,624 |
Page 18