## Solid Rock Havercroft
Charity number 1051965
Annual Report and Financial Statements
for the year ended 31 December 2021
## Solid Rock Havercroft
Annual Report and Financial Statements for the year ended 31 December 2021
|**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 Accountancy Service CIO**
1
## Solid Rock Havercroft
## Trustees' report for the year ended 31 December 2021
## **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:|The trustees during the financial year and up to and including the date the report was approved were:|The trustees during the financial year and up to and including the date the report was approved were:|
|---|---|---|
|**Name**|**Position**|**Dates**|
|Business Management|||
|Pastor Zac Zachariah|Chair||
|Carol Mastin|Treasurer||
|Pastor Doug Williams|||
|Janet Bell||Appointed 15 September 202|
|Pastor Jincy Zachariah||Appointed 1 December 2021|
|Holding Trustees|||
|Pastor Zac Zachariah|Chair||
|Carol Mastin|||
|Colin Wilkins||Deceased 2022|
|**Charity number**|1051965|Registered in England and W|
|**Registered and principal address**|||
|Bethan Court|||
|Cow Lane|||
|Havercroft|||
|Wakefield|||
|WF4 2HQ|||
|**Bankers**|||
|The Co-operative Bank plc|Kingdom Bank Ltd||
|PO Box 250|Media House||
|Skelmersdale|Padge Road||
|WN8 6WT|Beeston||
||Nottingham||
||NG9 2RS||
|**Independent examiner**|||
|Stephen Procter|||
|**West Yorkshire Community Accountancy Service CIO**|||
|Stringer House|||
|34 Lupton Street|||
|Leeds|||
|LS10 2QW|||
Appointed 15 September 2021 Appointed 1 December 2021
Registered in England and Wales
## **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 2021
## **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**
We at the Solid Rock Havercroft Church believe in the restoration process of the body, soul and spirit of every person through the power of God. Our mission is to Exalt God Equip People and Excel Life by the leading of the Holy Spirit. Our vision is to see God bring the best outcome in people’s lives and lifestyles through the scriptures from Jeremiah 29 v 11 “Plans to prosper you and not to harm you, to give you a hope and a future” We believe in reaching, equipping releasing people into their God given purpose. We stand on the foundational statement of Assemblies of God at Solid Rock Havercroft.
We 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 currently held every Sunday morning with Sunday school for children, Thursday prayer meetings. We aim to reach the community of Havercroft by serving them through our projects, Coffee shop, Charity shop, toddlers drop in for mums, dads and grandparents. We open Monday to Thursday, Coffee shop great selection of tea and coffees cans of pop, toast, fruit, chocolate biscuits, we do special events throughout the year, breakfast club, Lunch IN Club which are proving to be very 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 2021 Pastor Zac has been our main minister leading our Sunday services and prayer meetings with worship and Gods Word, meetings have been held in person and on zoom for those who could not meet at church. Covid restrictions have been observed at all times, Membership has been maintained.
(Pastor Zac was furloughed 2 days a week Feb to Sept, Pastor Jincy was full furloughed Jan to May then 4 days June to Sept)
## **Church building**
In September 2021, we celebrated our 12th year in the new building. We procured a further grant for WMDC to upgrade the disability exits on two fire exits, (these will be completed by March 2022) we continue to be a venue for the Polling Station, Local Councillors Surgery, Local Scouts/Beavers and additionally this year the local Parish Councillors too.
In the pipe line we have obtained planning permission to extend our community area at ground level and create an upstairs area for offices, a reception/multi purpose room plus a Community Shop.
## **Ministry within the community**
(Following Covid restrictions at all times)
## **Charity Shop Projects**
We open four mornings a week where our regulars and new visitors enjoy the opportunity to have a chat over a cup of tea or coffee with options of toast, fruit or chocolate bar, there is opportunity 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 is used to support specific needs and the church council agrees warrant such support.
3
## Solid Rock Havercroft
## Trustees' report (continued) for the year ended 31 December 2021
## **Achievements and performance (continued)**
## **Drop in Project**
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. This year through recommendations we have seen some from other communities join us too.
## **Coffee Shop Project**
Runs alongside our Charity Shop and Drop in Project, great selection Barista coffee or tea or hot chocolate, we serve toast, fruit, choc bars scones. This year we managed to start a Saturday Coffee morning once month for the last quarter.
## **Lunch In Club Projects**
This year we restarted in December with a Christmas lunch, it was very successful seeing many from the community come along, we have certified level for Food Hygiene qualified workers, our Food and Hygiene rating level is 5 star we also completed a questionnaire from our local Food Hygiene Dept. after all the Covid restrictions.
## **School Assembly**
We were able to put together a few videos for school assemblies for Havercroft during 2021,from our school team plus a special one from Bruce Dyer, Love Life UK.
Our Pastor continues to be involved with the school at governing level.
## **Foodbank**
We continue to support and facilitate anyone who has need of a foodbank within our community.
We continue to be available for our community for prayer and support, we have seen many who are in need, physically, mentally and spiritually.
## **Financial review**
The net receipts for the year were £2,671, including net payments of £298 on unrestricted funds, net receipts of £124 on designated funds and net receipts of £2,845 on restricted funds.
## **Reserves policy**
The charity's free reserves at the year end (including designated funds) were £14,609.
The reserves policy has been set by 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 31/07/2022
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 charity for the year ended 31 December 2021, 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 charity'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.
## **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
01/08/2022
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Solid Rock Havercroft
## Receipts and payments account
## for the year ended 31 December 2021
|Notes
2021
2021
Unrestricted
Designated
funds
funds
£
£
**Receipts**
Tithes and offerings
7,630
-
Grants and donations
(2)
11,548
5,695
Gift Aid claimed
3,240
-
Insurance claim
-
-
Room hire
572
-
Other income
4,095
-
Bank interest
-
-
**Total receipts**
27,085
5,695
**Payments**
Ministers salary costs
16,609
-
Other ministry costs
250
-
Utilities
2,905
-
Missions
-
-
Administration
1,101
-
Charity shop expenses
-
3,442
New building costs
5,215
-
Independent examination
-
450
Coffee Shop (Drop In)
-
1,679
Sundries
1,302
-
**Total payments**
27,382
5,571
**Net income / (expenditure)**
(297)
124
**Fund balances brought forward**
9,015
5,768
**Fund balances carried forward**
(3)
8,718
5,892|2021
Restricted
funds
£
-
21,598
-
-
-
-
-
21,598
8,136
-
-
2,389
-
-
8,228
-
-
-
18,753
2,845
1,016
3,861|2021
Total
funds
£
7,630
38,841
3,240
-
572
4,095
-
54,378
24,745
250
2,905
2,389
1,101
3,442
13,443
450
1,679
1,302
51,706
2,672
15,799
18,471|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)
16,124
15,799|
|---|---|---|---|
6
## Solid Rock Havercroft
## Statement of assets and liabilities
|as at 31 December 2021
2021
2021
Unrestricted Designated
£
£
**Cash funds**
Cash at bank
8,718
5,892
**Total cash funds**
8,718
5,892
**Amounts owed to the charity**
EON Gas refund
HMRC Gift Aid (Nov/Dec)|2021
Restricted
£
3,861
3,861|2021
Total
£
18,471
18,471
£
594
599
1,193|2020
Total
£
15,799
15,799|
|---|---|---|---|
## **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**
The charity keeps a full inventory of all furniture, fixtures, fittings and equipment.
|**Liabilities**
Independent examination|£
450
450|
|---|---|
The financial statements were approved by the board of trustees on 31/07/2022
Zac Zachariah (Trustee)
7
## Solid Rock Havercroft
## Notes to the accounts
for the year ended 31 December 2021
## **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 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 2021
|**2 Grants and donations**
WMDC grant (New building)
New building fund
Mission fund
Piano fund
Coffee Shop (Drop In)
Charity Shop
HMRC Job Retention Scheme
Other grants and donations
**3 Restricted funds**
New building fund
Piano fund
Mission fund
HMRC Job Retention Scheme|2021
Unrestricted
funds
£
-
-
-
-
-
-
11,548
11,548
Balance b/f
£
995
-
21
-
1,016|2021
Designated
funds
£
-
-
-
1,843
3,852
-
-
5,695
Receipts
£
11,087
7
2,368
8,136
21,598|2021
Restricted
funds
£
9,500
1,587
2,368
7
-
-
8,136
-
21,598
Payments
£
8,228
-
2,389
8,136
18,753|2021
Total
funds
£
9,500
1,587
2,368
7
1,843
3,852
8,136
11,548
38,841
Transfers
£
(738)
738
-
-
-|2020
Total
funds
£
5,076
1,674
-
1,537
2,009
-
12,535
22,831
Balance c/f
£
3,116
745
-
-
3,861|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of restriction**
New building fund Piano fund
To provide funds for the new building and the Coffee Shop project. For the purchase of a new piano.
(Transfers in respect of money previously held in the Building Fund now moved to separate fund for the piano).
Mission fund HMRC Job Retention Scheme
To support missionary work.
For support during staff furlough.
|**Designated funds**
Coffee Shop (Drop In)
Charity Shop|Balance b/f
£
2,485
3,283
5,768|Receipts
£
1,843
3,852
5,695|Payments
£
2,129
3,442
5,571|Transfers
£
-
-
-|Balance c/f
£
2,199
3,693
5,892|
|---|---|---|---|---|---|
## **Fund name**
## **Purpose of designation**
Coffee Shop (Drop In) Charity Shop
To provide children's related activities.
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.
## **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 2021
## **4 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
|**Details of remuneration and benefits**
Pastor Zac Zachariah
Gross pay
Social security
Pensions
**Reason for remuneration**
**Details of remuneration and benefits**
Pastor Jincy Zachariah
Gross pay
Social security
Pensions
The trustee was employed in the role of Minister.|2021
£
16,800
1,098
317
18,215
2021
£
8,986
24
82
9,092|2020
£
16,800
1,128
317
18,245
2020
£
-
-
-
-|
|---|---|---|
## **Reason for remuneration**
The trustee was employed in the role of Assistant Minister.
## **Legal authority for the payment**
The legal authority for the payment is via a provision within the charity's governing document.
10