## Solid Rock Havercroft
Charity number 1051965
Annual Report and Financial Statements for the year ended 31 December 2020
## Solid Rock Havercroft
Annual Report and Financial Statements for the year ended 31 December 2020
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Receipts and payments account|6|
|Statement of assets and liabilities|7|
|Notes to the accounts|8 to 10|
**Prepared by West Yorkshire Community Accounting Service**
1
## Solid Rock Havercroft
## Trustees' report for the year ended 31 December 2020
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position** Business Management Pastor Zac Zachariah Chair Carol Mastin Treasurer Doug Williams Holding Trustees Pastor Zac Zachariah Chair Carol Mastin Colin Wilkins
## **Charity number**
The charity was registered with the Charity Commission for England and Wales, number 1051965, on 15 January 1996.
## **Principal address**
Bethan Court Cow Lane Havercroft Wakefield WF4 2HQ
## **Bankers**
The Royal Bank of Scotland The Co-operative Bank plc 13 Church Street PO Box 250 Barnsley Skelmersdale S70 2TB WN8 6WT Kingdom Bank Ltd Ruddington Fields Business Park Mere Way Ruddington Nottingham NG11 6JS
## **Accountants**
West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is governed by a trust deed dated 19 November 1993 and as amended 2 January 2001 and 11 July 2017.
## **Method of recruitment and appointment of trustees**
Business Management: Minister for the time being with the duly appointed or elected leaders of the church.
Holding Trustees: Appointed by Business Management.
2
## Solid Rock Havercroft
## Trustees' report (continued) for the year ended 31 December 2020
## **Objectives and activities**
## **The charity's objects**
The advancement of the Christian Religion by the proclamation and furtherance of the Gospel of God concerning His Son Jesus Christ the Lord and the preaching and teaching of the Word of God by the Church in accordance with the Statement of Fundamental Truths of Assemblies of God in Great Britain and Ireland as approved by the General Council from time to time.
## **The charity's main activities**
Our Vision: To Exalt God, Equip People & to Excel Life-To provide for a group of Christians who worship in Havercroft West Yorkshire Promoting the Gospel of God, concerning His Son Jesus Christ the Lord. Church meetings are held every Sunday morning and evening with Sunday school for children, Thursday is Bible Study and prayer meetings.
We aim to reach the community of Havercroft by serving them through our projects Coffee shop, Charity Shop, Drop In for mums, dads and grandparents, we open Monday to Thursday 9-12, in the Coffee Shop we serve a selection of tea and coffees and toast is available, four times a year we do a special full English breakfast, also our Lunch-In Club which operates on the first Friday of each month for the over 50s continues to be popular.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of religion. Our vision statement declares WE EXHALT GOD, EQUIP PEOPLE AND EXCEL IN LIFE.
## **Achievements and performance**
## **Ministry within the Church**
During 2020 Pastor Zac has been our main minister leading our Sunday services with worship and Gods Word, we have gathered in church when it has been safe to do so taking into account the covid restrictions and lock downs times, our services were also aired on zoom, we have maintained our prayer meetings mainly on zoom. Membership maintained except for 2 deaths. (Associate Pastor Jincy was on Maternity leave up to end of July and furloughed November and December).
We have 5 accounting funds, General, Missions, Charity Shop, Coffee Shop, and Building Fund. Our Reserves Policy is Included in our General Fund Total, we have set a low figure of £6,000 and a high figure of £9,000 and during 2020 have not dropped below our low figure. Both our Charity Shop and Coffee Shop were closed from 18 March 2020 to 12 April 2021, due to donations both funds ending with a positive balance. We continue to thank GOD for His Faithfulness and provision, we also continue to use the services of WYCAS to help ensure that our yearly accounts comply fully with Charity Commission requirements.
## **Church Building**
Last September we celebrated our 11th year in the new building, during this year we had some storm damage to our church tower, our insurance policy covered the repair cost, we also secured a grant from WMDC to upgrade our disability entrance to the church. We continue to be a venue for the Polling Stations, Local Councillors Surgery and local Scouts/Beavers which closed last March but are opening again as from 12 April 2021.
## **Ministry within the community**
From January to 18 March 2020 we were able to run our projects.
## **Charity shop Project**
We opened four mornings a week where our regulars enjoy the opportunity to have a chat over a cup of tea or coffee with option of toast, opportunities to minister to those in need, the shop is well known for its bargains and customers love to browse and buy. The income from Charity shop uses to support specific needs and that the church council agrees warrant such support.
3
## Solid Rock Havercroft
## Trustees' report (continued) for the year ended 31 December 2020
## **Achievements and performance (continued)**
## **Drop in Projects**
Runs alongside our Charity Shop and Coffee Shop projects four mornings a week term times. We provide a secure and safe environment for mums and dads to bring their toddlers, and can meet and engage with others from the community,
## **Coffee Shop Project**
Runs alongside our Charity Shop and Drop In, great selection Barista coffee or tea, we serve toast. (normally breakfast x 4 during the year, not able to do this year). We use Food Hygiene qualified workers.
## **Lunch In Club Project**
First Friday in February was our one and only lunch this year, it was very successful and enjoyed by one and all, we have certified level 5 for Food and Hygiene qualified workers, our Food Hygiene rating level is 5 Star
## **School Assembly**
We were able to complete school assemblies led by Pastor in the Havercroft School, these were well received.
## **Foodbank**
We continued to support and facilitate anyone who had need of a foodbank within our community. Donations were collected to help with this service.
After 18 March, All our projects closed, the Church remained available for the community for prayer and support. Throughout the lockdown periods, we were able to see many of our extended family join us on zoom and one young man in particular from the community who gave his life to the Lord, due to his ailments passed away a few months later. We had many contacts for the foodbank and were able to facilitate their needs. Our School assembly team put together videos for the school to use.
## **Financial review**
Net payments for the year were £325, including net receipts of £4,463 on unrestricted funds, net payments of £4,992 on designated funds and net income of £204 on restricted funds (after transfers).
## **Reserves policy**
The charity's free cash reserves at the year end (including designated funds), were £14,783.
The reserves policy has been set at the charity looking to maintain a minimum of £6,000 and a maximum of £9,000.
Signed on behalf of the board of trustees on 12/07/2021
PASTOR ZAC ZACHARIAH (Trustee)
4
## Solid Rock Havercroft
## Independent examiner's report to the trustees of Solid Rock Havercroft
I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 December 2020, which are set out on pages 6 to 10.
## **Responsibilities and basis of report**
As the charity trustees 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 Trust's accounts as carried out under section 145 of the 2011 Act. 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. Whilst an independent examination is not required under section 145 of the Act, the trustees have opted for this type of scrutiny.
## **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 respect of the charity as required by section 130 of the Act; or 2 the accounts do not accord with those records.
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.
Stephen Procter
13/07/2021
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Solid Rock Havercroft
## Receipts and payments account
## for the year ended 31 December 2020
|Notes
2020
2020
Unrestricted Designated
funds
funds
£
£
**Receipts**
Tithes and offerings
(2)
7,637
-
Grants and donations
12,535
3,546
Gift Aid claimed
3,487
-
Insurance claim
-
-
Room hire
840
-
Other income
4,766
-
Bank interest
10
-
**Total receipts**
29,275
3,546
**Payments**
Ministers salary costs
(3)
24,498
-
Other ministry costs
130
-
Utilities
3,057
-
Missions
-
-
Administration
1,332
-
Charity shop expenses
-
599
New building costs
-
-
Independent examination
444
-
Drop In
-
2,782
Sundries
508
-
**Total payments**
29,969
3,381
(694)
165
Transfers between funds
5,157
(5,157)
**Net movement in funds after transfers**
4,463
(4,992)
**Cash fund balances brought forward**
4,552
10,760
**Cash fund balances carried forward**
(4)
9,015
5,768
**Net receipts / (payments)**|2020
Restricted
funds
£
-
6,750
-
6,000
-
-
-
12,750
-
-
-
2,256
-
-
10,290
-
-
-
12,546
204
-
204
812
1,016|2020
Total
funds
£
7,637
22,831
3,487
6,000
840
4,766
10
45,571
24,498
130
3,057
2,256
1,332
599
10,290
444
2,782
508
45,896
(325)
-
(325)
16,124
15,799|2019
Total
funds
£
11,284
21,792
4,194
-
-
1,941
37
39,248
26,009
1,907
4,764
2,881
996
856
1,030
420
4,573
610
44,046
(4,798)
-
(4,798)
20,922
16,124|
|---|---|---|---|
6
## Solid Rock Havercroft
## Statement of assets and liabilities
## as at 31 December 2020
|2020
2020
Unrestricted
Designated
**Cash funds**
£
£
RBS current account
-
-
RBS Gold deposit account
-
-
Co-operative bank
8,856
5,768
Kingdom Bank
159
-
**Total cash funds**
9,015
5,768
**Other monetary assets**
Gift Aid (Nov-Dec 2019)|2020
Restricted
£
-
-
1,016
-
1,016|2020
Total
£
-
-
15,640
159
15,799
£
505
505|2019
Total
£
50
15,915
-
159
16,124|
|---|---|---|---|
## **Assets retained for the charity's own use**
A report and valuation of the property at Bethan Court, Cow Lane, Havercroft, Wakefield, WF4 2HQ was performed by Abraxas Chartered Surveyors on the 16th June 2009. In their opinion the market value of the property when fully completed, freehold and with the benefit of vacant possession and with no significant restrictions as to its usage, is a sum in the region of £275,000.
## **Other assets**
Computer, printer and laptop Keyboar Mixer, speaker, projector and stage lights Cooker and hob (x2) and other kitchen equipment Chairs, tables and other furniture
The charity keep a full inventory of all equipment.
|**Liabilities**
Utilities
Independent examination|£
33
450
483|
|---|---|
## **Approval of the accounts**
The financial statements were approved by the board of trustees on 12/07/2021
PASTOR ZAC ZACHARIAH (Trustee)
7
## Solid Rock Havercroft
## Notes to the accounts
for the year ended 31 December 2020
## **1 Accounting policies**
## **Basis of accounting**
The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis.
There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Taxation**
As a registered charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
8
## Solid Rock Havercroft
## Notes to the accounts continued
## for the year ended 31 December 2020
|**2 Grants and donations**
New building fund
Mission fund
Drop in
Charity shop
Reserve fund
Other grants and donations
**3 Staff costs**
Gross salaries
Social security costs
Employment allowance
Pensions
**4 Restricted funds**
New building fund
Mission fund|2020
Unrestricted
funds
£
-
-
-
-
-
12,535
12,535
Balance b/f
£
209
603
812|2020
Designated
funds
-
-
1,537
2,009
-
-
3,546
Incoming
£
11,076
1,674
12,750|2020
Restricted
funds
£
5,076
1,674
-
-
-
-
6,750
Outgoing
£
10,290
2,256
12,546|2020
Total
funds
£
5,076
1,674
1,537
2,009
-
12,535
22,831
2020
£
26,680
(1,410)
(1,177)
405
24,498
Transfers
£
-
-
-|2019
Total
funds
£
718
2,372
4,054
3,679
360
10,609
21,792
2019
£
25,901
880
(1,177)
405
26,009
Balance c/f
£
995
21
1,016|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
New building fund To provide funds for the new building and the Coffee Shop project. Mission fund To support missionary work.
|**Designated funds**
Drop in
Charity shop
Reserve fund|Balance b/f
£
3,730
4,930
2,100
10,760|Incoming
£
1,537
2,009
-
3,546|Outgoing
£
2,782
599
-
3,381|Transfers
£
-
(3,057)
(2,100)
(5,157)|Balance c/f
£
2,485
3,283
-
5,768|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
Drop in To provide children's related activities. Charity shop Charity shop to raise funds beneficial to the local community and to provide one-off donations in situations of real need as determined by the Church Council.
Reserve fund
A regular contribution is made in to a reserve fund with the aim of holding three months expenditure in reserve.
## **Transfer of funds**
The organisation maintains separate funds but any shortfall in general and mission funds is met from the Charity shop and Drop in funds.
9
## Solid Rock Havercroft
## Notes to the accounts continued
## for the year ended 31 December 2020
## **5 Trustee remuneration and benefits**
In line with the trust deed the minister, who is paid for his ministerial services, is chair of the Church Council.
|Salary, NIC and pension
Travel and accommodation (included in 'other ministry costs')|2020
£
17,120
-
17,120|2019
£
17,120
428
17,548|
|---|---|---|
There were no related party transactions during the year other than the payment of minister's salary and expenses as noted above.
10