**Charit� Registration Number: 1056283**
## **HOPE COMMUNITY CHURCH**
**TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023**
**HOPE COMMUNITY CHURCH**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and administrati�e information|1|
|Tr�stees' report|2 � 5|
|Independent e�aminer�s report|6|
|Statement of financial acti�ities|7|
|Balance sheet|8|
|Notes to the financial statements|9 � 15|
**HOPE COMMUNITY CHURCH**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Charit� Name**|Hope Comm�nit� Ch�rch|
|---|---|
|**Trustees**|M Pearce|
||P Be�non|
||M J MacDiarmid|
||K Allen|
|**Charit� Number**|1056283|
|**Principal Address**|56 B�ll Head Street|
||Wigston|
||Leicester|
||LE18 1PA|
|**Independent**|The Ro�le�s Partnership Limited|
|**E�aminer**|Chartered Acco�ntants|
||Charn�ood Ho�se|
||Harco�rt Wa�|
||Meridian B�siness Park|
||Leicester|
||LE19 1WP|
|**Bankers**|Barcla�s Bank plc|
||1-3 Ha�market To�ers|
||Leicester|
||LE1 1WA|
Page 1
**HOPE COMMUNITY CHURCH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023**
The Tr�stees present their report �ith the financial statements of the charit� for the �ear ended 30 September 2023. The tr�stees ha�e adopted the pro�isions of Acco�nting and Reporting b� Charities: Statement of Recommended Practice applicable to charities preparing their acco�nts in accordance �ith the Financial Reporting Standard applicable in the UK and Rep�blic of Ireland (FRS 102) (effecti�e 1 Jan�ar� 2019).
The financial statements ha�e been prepared in accordance �ith the acco�nting policies set o�t in the notes to the acco�nts and compl� �ith the charit��s go�erning doc�ment, the Charities Act 2011 and Acco�nting and Reporting b� Charities: Statement of Recommended Practice applicable to charities preparing their acco�nts in accordance �ith the Financial Reporting Standard applicable in the UK and Rep�blic of Ireland p�blished in October 2019.
## **Structure, Governance and Management**
Hope Comm�nit� Ch�rch is go�erned b� its constit�tion; dated April 1995 and amended A�g�st 2019. It is administered b� the elders, �ho are also the tr�stees of the charit�.
The ch�rch is a member of the Ne� Wine net�ork of ch�rches.
The tr�stees are appointed b� the members of the ch�rch and ser�e for �p to fi�e �ears, after �hich the� ma� stand again for re-election. C�rrentl�, the board of tr�stees n�mbers fo�r, �ith no changes in the last financial �ear.
Tr�stees meet fortnightl�, d�ring term time, for pra�er and b�siness. Also meeting monthl�, a �ider gro�p of leaders also attend the meetings, �here the foc�s is largel� on pastoral care �ithin the ch�rch comm�nit�, and pra�er for the ch�rch. Once a term, the meeting is attended b� an �E�tended Leadership Team� of ke� departmental leaders �ithin the ch�rch. These meetings are an opport�nit� for the elders to share �ision, and an opport�nit� for these ke� leaders to ask q�estions and shape the �ision presented to them.
Go�ernance and s�pport costs are sho�n in the notes to the acco�nts. The t�pes of f�nds are disclosed on the face of the balance sheet.
The tr�stees ha�e assessed the major risks to �hich the charit� is e�posed, and are satisfied that s�stems are in place to mitigate e�pos�re to those risks.
## **Objectives and Activities**
The objecti�es of the charit� are stated in the constit�tion and �e see these being �orked o�t thro�gh the ad�ancement of the kingdom of God thro�gh the Gospel of Jes�s Christ. This res�lts in the b�ilding �p of belie�ers, the practical o�t�orking of Christian faith b� relief of h�man s�ffering and po�ert� �ithin the comm�nit� and reaching o�t �ith the good ne�s of Jes�s Christ. The tr�stees ha�e had regard to Charit� Commission g�idance on p�blic benefit.
The le�el of performance against objecti�es reflects the commitment of the members �ho �ol�nteer their time, energ� and mone� freel� beca�se of their faith. The leadership and management of this acti�it� is the primar� responsibilit� of the tr�stees and paid staff.
Page 2
**HOPE COMMUNITY CHURCH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **Communit� Outreach**
We are in the pri�ileged position to ha�e three members of staff - Maril�n, Lesle� and Emil� - �hose sole foc�s is on comm�nit� o�treach. Emil� is a ne� addition to the team, being emplo�ed a da� a �eek to s�pport Maril�n in the Compassion Ministr� �ork. In addition to these staff members, there is a host of �ol�nteers �ho r�n other o�treach projects or help s�pport those �ho do.
The CAP debt centre has contin�ed to ha�e a significant role in the life of the comm�nit�. 19 ne� clients ha�e been taken on this �ear, �ith se�en going debt free, as �ell as se�eral CAP mone� co�rses being r�n in the local comm�nit�. This ministr� is deli�ered b� Maril�n, �ith s�pport of Emil� and a gro�p of �ol�nteer befrienders.
The Hope H�b, like�ise, has contin�ed to be �tilised �ell b� the comm�nit�. This �ear 165 families ha�e been pro�ided �ith clothing, ho�sehold items and toiletries thro�gh the �ork of the Hope H�b. As �ell as taking referrals, the Hope H�b has a monthl� drop-in session �here clients can sta� for tea and coffee.
As part of the Compassion Ministr�, �e also r�n a �eekl� T�esda� session on a local co�ncil estate (Bo�lter Crescent), aimed at bringing local residents together, pro�iding comm�nit� for other�ise isolated people.
O�r famil� s�pport contin�es to thri�e, �ith �p to 80 children attending one of t�o tots gro�ps in the �eek. This is deli�ered b� o�r Famil� O�treach �orker, Lesle�, and a team of faithf�l �ol�nteers.
Lesle� also r�ns a �eekl� �Let�s Do Life� gro�p, �hich pro�ides targeted s�pport for local, often ��lnerable, �o�ng families. This is m�ch smaller, �ith aro�nd eight families attending �eekl�. The aim is to gi�e these �o�ng families the skills to thri�e as parents economicall�, emotionall� and spirit�all�. It has been incredibl� �ell-recei�ed b� those �ho attend, �ith m�ch thanks going to the small committed team deli�ering this ser�ice.
The T�esda� morning coffee morning has contin�ed to flo�rish, �ith �p to 50 older comm�nit� members attending each �eek, finding a place for comm�nit�, s�pport and f�n. Additionall�, a n�mber of other e�ents ha�e been organised incl�ding meals attended b� o�er a h�ndred people and coach loads of attendees going da� trips. These ha�e been f�nded b� incredibl� genero�s gifts from the comm�nit�, and reso�rced b� Ch�rch Member Hannah O�ers and her team of ama�ing �ol�nteers.
The H�b Cl�b, �hich �as started last �ear in partnership �ith the local Primar� Care Net�ork has contin�ed to pro�ide a �al�able place of comm�nit� and referral to ke� agencies. Up to 40 people attend e�er� �eek and ha�e the opport�nit� to socialise, b�t also access health, mental health, benefits and social s�pport.
We contin�e to host t�o Foodbank sessions each �eek, r�n b� Leicester So�th Foodbank, �ho also r�n a comm�nit� meal from o�r b�ilding. Each �eek, those in need of emergenc� food parcels recei�e one at one of these sessions.
## **Church Communit� Events and Activities**
O�r S�nda�s are the high point of o�r reg�lar acti�ities. The� are open to an�one to attend, and �e ha�e �p to 180 attending each S�nda� morning, tho�gh �e ha�e o�er 180 ad�lts and 100 children on o�r address list.
Each �eek, there is half an ho�r of collecti�e �orship, at �hich point the children and �o�ng people go o�t to their o�n gro�ps, �hich pro�ides them �ith a conte�t to learn abo�t faith in �a�s appropriate to their age gro�ps. We ha�e aro�nd 30 DBS-checked �ol�nteers leading these sessions. These are led b� Katie Va�ghan, o�r ne� Children and Yo�th �orker.
Page 3
**HOPE COMMUNITY CHURCH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **Church Communit� Events and Activities - continued**
Also led b� Katie and her team of �ol�nteers. is the mid�eek Yo�th �ork, Th�rsda� Night Inferno, �hich attracts �p to 30 11-18 �ear olds each Th�rsda�, for f�n, games and disc�ssion abo�t faith. There is also a more in-depth gro�p for those �anting to look deeper at faith, �hich a smaller n�mber attend.
Once a term, �e contin�e to r�n �Mess� Ch�rch� in o�r S�nda� gatherings, �hich is a morning f�ll of crafts and acti�ities aimed at �o�nger children and their families, and attracts a large �mber of comm�nit� families. We are seeing o�er 50 people from the comm�nit� in addition to normal ch�rch attendees at Mess� Ch�rch.
Each �eek, �e contin�ed to r�n Small Gro�ps, �hich pro�ides an opport�nit� for ch�rch members to learn abo�t different aspects of life and faith in a smaller, disc�ssion-based setting. These ha�e been generall� �ell-attended, and are almost all r�n b� �ol�nteers �ithin the ch�rch.
One of those gro�ps �as a Kints�gi Hope �ellbeing gro�p, �hich �as r�n b� Maril�n, �ho is no� trained as a KH gro�p leader. These seek to promote good mental health in the �ider comm�nit�. The first gro�p �as r�n �ithin the ch�rch as a pilot, and �e�re e�cited to see ho� this de�elops �ider in the ne�t �ear.
Each Christmas, �e r�n a �hole load of festi�e e�ents. This �ear �e ran eight Carol singing e�ents, ranging from Carols b� Candlelight thro�gh to carols in a local p�b or the open air. These e�ents are al�a�s pop�lar and �e had h�ndreds of people coming to these e�ents o�er the month.
We also ran three conferences again, the Je�el and Release �omen�s and men�s conferences attended b� bet�een 150 and 200 people. These are fantastic gatherings that attract people from as far as the So�th Coast. We also ran another Ch�rch Weekend at Home, �ith a �eekend of e�ents and gatherings for the ch�rch famil�, incl�ding an afternoon at a local �orking farm.
We contin�e to offer pastoral s�pport for o�r members thro�gh men�s and �omen�s ministries, small gro�ps and thro�gh a gro�ing pastoral care team �ho are able to �isit those �ho are sick and str�ggling.
## **Support of Mission Partners**
The ch�rch contin�es to s�pport the �ork of t�o of o�r members in their in�ol�ement �ith the El Alfarero Project in Boli�ia. Their ne�sletters are distrib�ted among the ch�rch famil� to share ne�s, inform pra�ers, and stim�late financial s�pport. We �ere pri�ileged for them to spend a significant amo�nt of time back in the UK, �hich ga�e them an opport�nit� to reconnect �ith the ch�rch famil�.
We ha�e contin�ed to s�pport the sharing of the Gospel to Je�ish people b� financiall� and pastorall� s�pporting t�o of o�r Ch�rch members �ho �ork for Christian Mission to the Je�s. These ch�rch members retired from this �ork this �ear, and �e decided that the financial s�pport �ill not contin�e into ne�t �ear.
Thro�gh one of the ch�rch members, �e ha�e links �ith St Stephen�s Societ� �hich has its headq�arters in Hong Kong. We s�pport this �ith pra�er and gifts.
We started financiall� s�pporting one of o�r members �ho �orks internationall� in helping men engage �ith faith thro�gh the �ork of Christian Vision for Men. Man� of the men he s�pports ha�e significant mental health concerns, so �e are e�cited abo�t this ministr�.
Additionall�, �e started to financiall� s�pport the �ork of the Bethan� Children�s Tr�st, �here one of o�r members is the CEO. BCT �orks �ith partner projects in S�b-Saharan Africa to mobilise Christians and Ch�rches to s�pport ��lnerable children at risk in their comm�nities.
Page 4
**HOPE COMMUNITY CHURCH**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **Future plans**
This �ear has been a �ear of consolidation and stead� gro�th. We are no� reaching capacit� on a S�nda� morning, so ha�e been e�ploring �a�s to free �p space, �hile also �idening o�r abilit� to ser�e local comm�nit�. As a res�lt, in cons�ltation �ith o�r ch�rch members, �e are aiming to ha�e started an additional ch�rch site in So�th Wigston this coming �ear. We are also e�ploring initiating a project in L�tter�orth �ith some of o�r members �ho li�e there. This �ill mean rethinking o�t leadership str�ct�res, �hich �e �ill endea�o�r to do imminentl�, taking into acco�nt all the necessar� legal obligations.
We are also hoping to consolidate o�r pastoral care as a ch�rch. We belie�e that rethinking o�r small gro�p s�stem �ill allo� for increased pastoral care �ithin the ch�rch comm�nit� so as not to place �nd�e b�rden on a �er� small gro�p of people.
We are also hoping to bring a lot of o�r comm�nit� o�treach into one session in order to ma�imise o�r reso�rces as a largel� �ol�nteer-r�n organisation. This �ill take significant logistical planning from m�ltiple e�ternal agencies, b�t co�ld be fr�itf�l for o�r o�treach to Wigston as a �hole.
Plans to impro�e the b�ilding contin�e to de�elop. We are hoping that this time ne�t �ear, �e �ill ha�e e�tended o�r kitchen, impro�ed o�r �elcome space. We are also looking again at ho� �e can make Phase IV �pstairs a �seable space.
As �e gro� as a ch�rch, �e also recognise the lead to strengthen o�r leadership, and so are looking to appoint at least t�o ne� elders in the ne�t financial �ear.
## **Financial Review**
The state of the Charit��s finances is sho�n in the attached Statement of financial Acti�ities, balance sheets, and notes to the acco�nts. There �as some concern this time last �ear that finances �o�ld be stretched o�ing to the cost of li�ing crisis. Ho�e�er, gi�ing has act�all� increased this �ear, �hich allo�ed �s to end the �ear �ith income e�ceeding e�pendit�re. This is onl� possible d�e to the incredibl� genero�s and, at times, sacrificial gi�ing of o�r reg�lar members.
## **Reserves Polic�**
The tr�stees aim to keep appro�imatel� three months� salar� and s�pport costs in the �nrestricted f�nds. �772,495 (2022: �791,706) �as held in �nrestricted f�nds at the �ear end. This is in e�cess of the amo�nt req�ired per the reser�es polic� d�e to additional f�nds held for major b�ilding maintenance and de�elopment.
## **Summar�**
This has been another positi�e and e�citing �ear in the life of Hope Comm�nit� Ch�rch. Partnerships �ith comm�nit� agencies ha�e been strengthened, attendance and gi�ing has increased, and there is a clear plan for f�t�re de�elopment and gro�th. We are e�cited abo�t contin�ing to ser�e o�r local comm�nit� in the coming �ear.
Appro�ed on behalf of the tr�stees on 16 Jan�ar� 2024
## _Matt MacDiarmid_
signed on 17/01/2024, 09:49:56 GMT
Matt MacDiarmid (tr�stee)
Page 5
**HOPE COMMUNITY CHURCH INDEPENDENT EXAMINER�S REPORT TO THE TRUSTEES OF HOPE COMMUNITY CHURCH**
I report to the charit� tr�stees on m� e�amination of the acco�nts of the charit� for the �ear ended 30 September 2023, �hich are set o�t on pages 7 to 15.
## **Responsibilities and basis of report**
As the charit��s tr�stees �o� are responsible for the preparation of the acco�nts in accordance �ith the req�irements of the Charities Act 2011 (�the Act�).
I report in respect of m� e�amination of the charit��s acco�nts carried o�t �nder section 145 of the Act and in carr�ing o�t m� e�amination I ha�e follo�ed all the applicable Directions gi�en b� the Charit� Commission �nder section 145(5)(b) of the Act.
## **Independent e�aminer�s statement**
I ha�e completed m� e�amination. I confirm that no material matters ha�e come to m� attention in connection �ith the e�amination gi�ing me ca�se to belie�e that in an� material respect:
1. acco�nting records �ere not kept in respect of the charit� as req�ired b� section 130 of the Act; or 2. the acco�nts do not accord �ith those records; or
3. the acco�nts do not compl� �ith the applicable req�irements concerning the form and content of acco�nts set o�t in the Charities (Acco�nts and Reports) Reg�lations 2008 other than an� req�irement that the acco�nts gi�e a �tr�e and fair �ie�� �hich is not a matter considered as part of an independent e�amination.
I ha�e no concerns and ha�e come across no other matters in connection �ith the e�amination to �hich attention sho�ld be dra�n in this report in order to enable a proper �nderstanding of the acco�nts to be reached.
signed on 18/01/2024, 10:18:59 GMT
**Mrs L G Parkes FCA FCCA (Independent E�aminer)** The Ro�le�s Partnership Limited Charn�ood Ho�se Harco�rt Wa� Meridian B�siness Park Leicester LE19 1WP
Date: 16 Jan�ar� 2024
Page 6
**HOPE COMMUNITY CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023**
||**NOTE**|**UNRESTRICTED **|**RESTRICTED**|**TOTAL**|TOTAL|
|---|---|---|---|---|---|
|||**FUNDS**|**FUNDS**|**2023**|2022|
|||**�**|**�**|**�**||
|**Income from:**||||||
|Donations & grants, inc Gift Aid|**2**|176,227|13,246|**189,473**|169,755|
|In�estment income|**2**|870|-|**870**|44|
|||����|����|**����**|����|
|**Total Incoming resources**||177,097|13,246|**190,343**|169,799|
|||����|����|**����**|����|
|**E�penditure on:**||||||
|**Charitable e�penditure**||||||
|Cost of acti�ities in||||||
|f�rtherence of the charit�'s objects||||||
|Donations pa�able|**3**|25,197|1,193|**26,390**|35,381|
|Charitable e�pendit�re|**4**|29,289|2,290|**31,579**|26,140|
|Go�ernance and s�pport costs|**5**|30,126|-|**30,126**|29,737|
|Staff and ministr� costs|**6**|82,170|29,577|**111,747**|89,396|
|||����|����|**����**|����|
|**Total resources e�pended**||166,782|33,060|**199,842**|180,655|
|||����|����|**����**|����|
|**Net income/(e�penditure)**||10,315|(19,814)|**(9,499)**|(10,856)|
|Transfers bet�een f�nds|**10**|(29,526)|29,526|-|-|
|||����|����|**����**|����|
|**Net movement in funds**||(19,211)|9,712|**(9,499)**|(10,856)|
|**Funds brought forward**||791,706|6,094|**797,800**|808,656|
|||����|����|**����**|����|
|**Funds carried forward**||772,495|15,806|**788,301**|797,800|
|||������|������|**������**|������|
All income and e�pendit�re deri�e from contin�ing acti�ities.
The statement of financial acti�ities incl�des all gains and losses recognised d�ring the �ear.
Page 7
**HOPE COMMUNITY CHURCH**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2023**
||**NOTE**||**2023**||**2022**|
|---|---|---|---|---|---|
|||**�**|**�**|**�**|**�**|
|**Fi�ed assets**||||||
|Tangible assets|**7**||**628,517**||644,622|
|**Current Assets**||||||
|Debtors|**8**|**7,374**||7,383||
|Cash at bank and in hand||**156,378**||149,124||
|||**����**||����||
|||**163,752**||156,507||
|**Current liabilities**||||||
|Creditors falling d�e �ithin one �ear|**9**|**3,968**||3,329||
|||**����**||����||
|**Net current assets**|||**159,784**||153,178|
||||**����**||����|
|**Net assets**|||**788,301**||797,800|
||||**������**||������|
|**Represented b�:**||||||
|**Unrestricted Funds**|||**772,495**||791,706|
|**Restricted Funds**|**10**||**15,806**||6,094|
||||**����**||����|
|**Total Funds**|||**788,301**||797,800|
||||**������**||������|
**Approved on behalf of the trustees on 16 Januar� 2024**
## _Matt MacDiarmid_
signed on 17/01/2024, 09:49:56 GMT **Matt MacDiarmid** (tr�stee)
Page 8
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023**
## **1. Accounting Policies**
## **1.1 Basis of preparation of financial statements**
Hope Comm�nit� Ch�rch is an �nincorporated charit� registered in England and Wales. The address of the charit� is gi�en in the charit� information on page 1 of these financial statements.
The financial statements of the charit�, �hich is a p�blic benefit entit� as defined b� FRS 102, ha�e been prepared in accordance �ith the Charities SORP (FRS 102) �Acco�nting and Reporting b� Charities: Statement of Recommended Practice applicable to charities preparing their acco�nts in accordance �ith the Financial Reporting Standard applicable in the UK and Rep�blic of Ireland iss�ed in October 2019, the Financial Reporting Standard 102 �The Financial Reporting Standard applicable in the UK and Rep�blic of Ireland�, the Charities Act 2011 and UK Generall� Accepted Acco�nting Practice.
The financial statements are prepared on a going concern basis �nder the historical cost con�ention, modified to incl�de certain items at fair �al�e. The financial statements are presented in sterling �hich is the f�nctional c�rrenc� of the charit� and ro�nded to the nearest �.
The significant acco�nting policies applied in the preparation of these financial statements are set o�t belo�. These policies ha�e been consistentl� applied to all �ears presented �nless other�ise stated.
## **1.2 Funds structure**
Certain income is gi�en for specific p�rposes. These f�nds are sho�n as restricted f�nds. As the mone� is spent, like�ise the cost �ill also be sho�n �nder restricted f�nds. Monies gi�en for restricted p�rposes primaril� relate to gifts to�ards the HUB, mission, hardship and the CAP centre. Other f�nds gi�en to f�rther the charitable objects generall� are classed as �nrestricted f�nds. These ma� also incl�de designated f�nds �here the tr�stees, at their discretion, ha�e created a f�nd for a specific p�rpose.
## **1.3 Incoming resources**
All incoming reso�rces are recognised once the charit� has entitlement to the reso�rces, it is certain that reso�rces �ill be recei�ed and the monetar� �al�e of incoming reso�rces can be meas�red �ith s�fficient reliabilit�.
## **1.4 Gift Aid**
Incoming reso�rces from ta� reclaims are incl�ded in the SOFA at the same time as the gift to �hich the� relate.
Page 9
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **1 Accounting policies continued**
## **1.5 Resources e�pended**
Liabilities are recognised as soon as there is a legal or constr�cti�e obligation committing the charit� to pa� o�t reso�rces. All e�pendit�re is acco�nted for on an accr�als basis and has been classified �nder headings that aggregate all costs relating to the categor�.
## **1.6 Irrecoverable VAT**
E�pendit�re incl�des an� VAT that cannot be f�ll� reco�ered and is reported as part of the e�pendit�re to �hich it relates.
## **1.7 Allocation of overheads and support costs**
O�erhead and s�pport costs ha�e been allocated first bet�een charitable acti�it� and go�ernance. The apportionment is based �pon the tr�stees� estimation of administrati�e acti�ities �ers�s the charitable acti�ities themsel�es.
## **1.8 Charitable Activities**
Charitable acti�ities incl�de e�pendit�re inc�rred b� the charit� in the deli�er� of its acti�ities, incl�ding grants made, gifts and donations to indi�id�als and instit�tions and apportionment of o�erhead and s�pport costs.
## **1.9 Governance costs**
Go�ernance costs incl�de those costs associated �ith meeting the constit�tional and stat�tor� req�irements of the charit� and incl�de acco�ntanc� and e�amination fees.
## **1.10 Tangible fi�ed assets and depreciation**
Tangible fi�ed assets are stated at cost less depreciation. Depreciation is pro�ided at rates calc�lated to �rite off the cost of each asset o�er its e�pected �sef�l life on a straight line basis, as follo�s:
Freehold b�ildings o�er 50 �rs Fi�t�res, fittings and eq�ipment 2 to 5 �rs
## **1.11 Debtors and creditors**
Debtors and creditors �ith no stated interest rate are recorded at transaction price. An� losses arising from impairment are recognised in e�pendit�re.
## **1.12 Cash and cash equivalents**
Cash and cash eq�i�alents comprise cash in hand and cash on deposit.
## **1.13 Going concern**
The financial statements ha�e been prepared on a going concern basis as the tr�stees belie�e that no material �ncertainties e�ist. The tr�stees ha�e considered the le�el of f�nds held and the e�pected le�el of income and e�pendit�re for 12 months from a�thorising these financial statements. The b�dgeted income and e�pendit�re is s�fficient �ith the le�el of reser�es for the charit� to be able to contin�e as a going concern.
Page 10
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **2 Incoming Resources**
|||**Unrestricted**|**Restricted**|**2023**|**Unrestricted**|**Restricted**|**2022**|
|---|---|---|---|---|---|---|---|
|||**Fund**|**Fund**||**Fund**|**Fund**||
|||**�**|**�**|**�**|**�**|**�**|**�**|
||**Donations Received:**
Reg�lar Gi�ing - Gift Aid
Reg�lar Gi�ing - Non Gift Aid
Special Donation - Gift Aid|147,731
10,703
2,231|12,618
628
-|**160,349**
**11,331**
**2,231**|126,872
6,045
6,724|3,731
2,145
-|130,602
8,190
6,724|
||Special Donation - Non Gift Aid|755|-|**755**|5,080|-|5,080|
||Other Donations|2,929|-|**2,929**|6,990|-|6,990|
||**Other Income:**|||||||
||Miscellaneo�s Income|6,378|-|**6,378**|7,600|-|7,600|
||Grants|5,500|-|**5,500**|4,568|-|4,568|
|||����
176,227
������|����
13,246
������|����
189,473
������|����
163,880
������|����
5,876
������|����
169,755
������|
||**Investment Income:**|||||||
||Bank Interest|870|-|**870**|44|**-**|44|
|||����|����|**����**|����|**����**|����|
|||870|-|**870**|44|**-**|44|
|||������|������|**������**|������|**������**|������|
|**3**|**Donations pa�able**|||||||
||The follo�ing donations �ere made d�ring the �ear:|||||||
|||**Unrestricted**|**Restricted**|**2023**|**Unrestricted**|**Restricted**|**2022**|
|||**Fund**|**Fund**||**Fund**|**Fund**||
|||**�**|**�**|**�**|**�**|**�**|**�**|
||**Mission and welfare organisations:**
Friths
Hames|9,600
2,255|-
-|**9,600**
**2,255**|9,045
2,460|-
-|9,045
2,460|
||Jakin|1,040|-|**1,040**|1,040|-|1,040|
||St Stephen's Societ�|-|-|**-**|3,225|-|3,225|
||CAP - Contrib�tion to Head Office
Other|3,600
5,882
����|330
803
����|**3,930**
**6,685**
**����**|4,580
10,561
����|218
1,422
����|4,798
11,983
����|
|||22,377|1,133|**23,510**|30,910|1,641|32,551|
||Donations to indi�id�als|2,820|60|**2,880**|2,830|-|2,830|
|||����|����|**����**|����|����|����|
|||25,197|1,193|**26,390**|33,740|1,641|35,381|
|||������|������|**������**|������|������|������|
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
Page 11
## **HOPE COMMUNITY CHURCH**
## **4 Charitable e�penditure**
|**4**|**Charitable e�penditure**|||||||
|---|---|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**2023**|**Unrestricted**|**Restricted**|**2022**|
|||**Fund**|**Fund**||**Fund**|**Fund**||
|||**�**|**�**|**�**|**�**|**�**|**�**|
||Repairs and rene�als|2,054|-|**2,054**|981|-|981|
||Propert� r�nning costs|15,762||**15,762**|15,133|-|15,133|
||Ins�rance|4,462|-|**4,462**|4,095|-|4,095|
||Telephone|1,833|-|**1,833**|2,063|-|2,063|
||Comp�ter e�penses|573|-|**573**|55|-|55|
||H�b e�penses|-|2,290|**2,290**|-|1,015|1,015|
||Miscellaneo�s e�penses|4,605|-|**4,605**|2,799|-|2,799|
|||����|����|**����**|����|����|����|
|||29,289|2,290|**31,579**|25,126|1,015|26,140|
|||������|������|**������**|������|������|������|
|**5**|**Governance and support costs**|||||||
|||**Charitable**|**Governance**|**2023**|**Charitable**|**Governance**|**2022**|
|||**Activit�**|||**Activit�**|||
|||**�**|**�**|**�**|**�**|**�**|**�**|
||Depreciation to freehold propert�|23,132|-|**23,132**|23,132|-|23,132|
||Depreciation to fi�t�res and fittings|2,473|-|**2,473**|1,904|-|1,904|
||Cons�ltants and professional fees|1,004|-|**1,004**|745|-|745|
||Independent e�aminers fees:|||||||
||E�amination of acco�nts|1,614|-|**1,614**|864|-|864|
||Postage, stationer� and s�ndries|1,903|-|**1,903**|3,092|-|3,092|
|||����|����|**����**|����|����|����|
|||30,126|-|**30,126**|29,737|-|29,737|
|||������|������|**������**|������|������|������|
|**6**|**Staff and ministr� costs**|||||||
|||**Unrestricted**|**Restricted**|**2023**|**Unrestricted**|**Restricted**|**2022**|
|||**Fund**|**Fund**||**Fund**|**Fund**||
|||**�**|**�**|**�**|**�**|**�**|**�**|
||Salaries, NI and e�penses|75,561|29,577|**105,138**|56,848|26,408|83,256|
||Training and team e�penses|675|-|**675**|1,169|-|1,169|
||Yo�th ministries|1,404|-|**1,404**|1,052|-|1,052|
||O�treach
Worship and so�nd eq�ipment
Preaching fees and ministr� e�penses|2,587
1,443
500|-
-
-|**2,587**
**1,443**
**500**|1,398
2,302
220|-
-
-|1,398
2,302
220|
|||����
82,170
������|����
29,577
������|**����**
**111,747**
**������**|����
62,988
������|����
26,408
������|����
89,396
������|
Page 12
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
|**7**|**Tangible assets**||**Fi�tures**||
|---|---|---|---|---|
|||**Freehold**|**Fittings**||
|||**Land and**|**and**||
|||**buildings**|**equipment**|**Total**|
|||**�**|**�**|**�**|
||**Cost**||||
||At 1 October 2022|1,156,581|70,953|1,227,534|
||Additions|-|9,500|9,500|
|||����|����|����|
||At 30 September 2023|1,156,581|80,453|1,237,034|
|||������|**������**|������|
||**Depreciation**||||
||At 1 October 2022|519,576|63,336|582,912|
||Charge for the �ear|23,132|2,473|25,605|
|||����|����|����|
||At 30 September 2023|542,708|65,809|608,517|
|||������|**������**|������|
||**Net book value**||||
||At 30 September 2023|613,873|14,644|628,517|
|||������|**������**|������|
||At 30 September 2022|637,005|7,617|644,622|
|||������|**������**|������|
On 22nd October 2019 official c�stodian of the Ch�rch's freehold propert� �as transferred b� the tr�stees from named indi�id�als to the to 'The Charit� Commission of England and Wales�. This is a stat�tor� holding �nder Section 21 and Sched�le 2 of the '2011 Charities Act'
## **8 Debtors**
||**2023**|**2022**|
|---|---|---|
||**�**|**�**|
|Gift Aid reco�erable|**7,374**|7,383|
||**����**|����|
||**7,374**|7,383|
||**������**|������|
**9 Creditors falling due within one �ear**
|**Creditors falling due within one �ear**|||
|---|---|---|
||**2023**|**2022**|
||**�**|**�**|
|Trade creditors|**1**|992|
|Other creditors|**2,736**|1,076|
|Ta� and social sec�rit�|**1,231**|1,261|
||**����**|����|
||**3,968**|3,329|
||**������**|������|
Barcla�s Bank plc holds a charge sec�red on the Ch�rch's freehold propert�.
Page 13
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **10 Movements on restricted funds**
**----- Start of picture text -----**
Fire
Hub CAP Hardship Gentleman Total
� � � � �
**----- End of picture text -----**
|**10**
**Movements on restricted funds**|**Hub**
**�**|**CAP**
**�**|**Hardship**
**�**|**Fire**
**Gentleman**
**�**|**Total**
**�**|
|---|---|---|---|---|---|
|At 1 October 2022|2,471|350|2,903|370|6,094|
|Incoming reso�rces|12,377|869|-|-|13,246|
|Reso�rces e�pended|(20,006)|(12,191)|(803)|(60)|(33,060)|
|Transfer from general f�nd|17,716|11,810|-|-|29,526|
||����|����|����|����|����|
|At 30 September 2023|12,558|838|2,100|310|15,806|
||������|������|������|������|������|
Transfer from the general f�nd is for the salar� costs inc�rred b� restricted acti�ities of the charit� �ith the cost being met b� the ch�rch.
**----- Start of picture text -----**
Fire
Hub CAP Hardship Gentleman Total
� � � � �
**----- End of picture text -----**
||**�**|**�**|**�**|**�**|�|
|---|---|---|---|---|---|
|At 1 October 2021|1,649|25|1,200|-|2,874|
|Incoming reso�rces|1,837|544|3,125|370|5,876|
|Reso�rces e�pended|(16,860)|(10,782)|(1,422)|-|(29,064)|
|Transfer to general f�nd|15,845|10,563|-|-|26,408|
||����|����|����|����|����|
|At 30 September 2022|2,471|350|2,903|370|6,094|
||������|������|������|������|������|
## **11 Anal�sis of net assets between funds**
||**Unrestricted **|**Restricted**|**2023**|**Unrestricted **|**Restricted**|**2022**|
|---|---|---|---|---|---|---|
||**�**|**�**|**�**|**�**|**�**|**�**|
|Cash|140,572|15,806|**156,378**|143,030|6,094|149,124|
|Other assets|631,923|-|**631,923**|648,676|-|648,676|
||����|����|**����**|����|����|����|
||772,495|15,806|**788,301**|791,706|6,094|797,800|
||������|������|**������**|������|������|������|
Page 14
**HOPE COMMUNITY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS � YEAR ENDED 30 SEPTEMBER 2023 CONTINUED**
## **12 Trustees' and staff salaries and e�penses**
||**Unrestricted**|**Restricted**|**2023**|**2022**|
|---|---|---|---|---|
||**Fund**|**Fund**|||
||**�**|**�**|**�**|**�**|
|The ch�rch had paid rem�neration to staff as follo�s:|||||
|MJ MacDiarmid (Tr�stee)|33,934||**33,934**|32,444|
|Other Emplo�ees|36,478|27,985|**64,463**|45,282|
|Pension costs|3,930|1,541|**5,471**|4,139|
|E�penses|144|51|**195**|168|
||����|����|**����**|����|
||74,486|29,577|**104,063**|82,033|
|Emplo�er's national ins�rance|1,075|-|**1,075**|1,223|
||����|����|**����**|����|
||75,561|29,577|**105,138**|83,256|
||������|������|**������**|������|
The amo�nt paid to MJ MacDiarmid �as for ministr� s�pport, not in connection �ith his tr�stee responsibilities. This amo�nt is paid in accordance �ith the charit�'s go�erning doc�ment. No amo�nt �as paid to an� tr�stee for the ser�ices of being a tr�stee.
The abo�e e�penses incl�de tra�el costs of �39 repaid to 1 tr�stee.
The a�erage n�mber of f�ll time emplo�ees d�ring the �ear �ere: Charitable acti�ities
**7 5 ������ ������**
There are no emplo�ees �ho recei�ed total emplo�ee benefits (e�cl�ding emplo�er pension costs) of more than �60,000.
## **13 Christians Against Povert� E�penses Summar�**
The follo�ing e�penses are incl�ded in the acco�nts �nder the appropriate headings and are s�mmarised here to sho� a total cost for the CAP centre.
|||**Unrestricted**|**Restricted**|**2023**|**Unrestricted**|**Restricted**|**2022**|
|---|---|---|---|---|---|---|---|
|||**Fund**|**Funds**||**Fund**|**Funds**||
|||**�**|**�**|**�**|**�**|**�**|**�**|
|Staff costs||-|11,810|**11,810**|155|10,563|10,718|
|Tra�el e�penses||-|51|**51**|101|-|101|
|Telephone||-|59|**59**|106|-|106|
|Contrib�tion to head office||3,600|-|**3,600**|4,449|-|4,449|
|Miscellaneo�s e�penses||-|194|**194**|29|-|29|
|Gifts to indi�id�als||-|77|**77**|101|219|321|
|||����|����|**����**|����|����|����|
||*|3,600|12,191|**15,791**|4,942|10,782|15,724|
|||������|������|**������**|������|������|������|
* Unrestricted CAP e�pendit�re is incl�ded in e�pendit�re noted in note 3 and 6.
## **14 Related Part� Disclosures**
D�ring the �ear donations �ere recei�ed from tr�stees totalling �23,860 (2022: �21,734).
Page 15