Charity number: 1088838
Hollybush Christian Fellowship
Trustees' report and financial statements
for the year ended 31 December 2022
THE BARKER PARTNERSHIP
Chartered Accountants and Statutory Auditors Thirsk
Hollybush Christian Fellowship
Contents
| Page | |
|---|---|
| Legal and administrative information | 1 |
| Statement from Chairman of Trustees | 2 |
| Trustees report | 3 - 4 |
| Independent examiners' report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 14 |
Hollybush Christian Fellowship
Legal and administrative information
Charity number 1088838 Registered office Hollybush Newsham Thirsk North Yorkshire YO7 4DH Trustees Pastor J C Wilkinson M Camp (appointed 9 September 2022) J Wilkinson P Kemp S R Weatherill (appointed 9 September 2022) Independent Examiners B Cross ACA The Barker Partnership Chartered Accountants & Statutory Auditors 17 Central Buildings Market Place Thirsk North Yorkshire YO7 1HD Bankers HSBC 189 High Street Northallerton North Yorkshire DL7 8LQ Kingdom Bank Limited Ruddington Fields Business Park Mere Way, Ruddington Nottingham, NG11 6JS
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Hollybush Christian Fellowship
Statement from Chairman of Trustees
for the year ended 31 December 2022
I am writing on behalf of the Trustees of Hollybush Christian Fellowship. After the lockdown period and the no footfall situation, the suggestion was made of meeting with separation of at least six feet. The church opened at the beginning of the year, cautiously before Christmas 2021 with small numbers attending.
As we continued into Spring and Summer, we attempted to organise a Family Camp from Friday 31st July until Wednesday evening following. Reasonably well attended and appreciated. The Sunday Afternoon meeting continued into 2023. A prayer meeting also was established on Tuesdays 12.30 to 2.30 pm with attendances of 12 to 30 people. No extra meetings took place. With a lack of footfall and no special meetings during the year, and costs rising in every area, to run the premises the loss of income for the year will be in the region of the previous two years £50,000 plus.
My dear wife died on 16th February 2022, who was a trustee herself, therefore a new Trustee will be needed. Several of our members also died, not necessarily of Covid but of age. A number of people left a legacy also.
During the year my daughter who has been in the office over 9 years, offered to 'pick up the baton' to lead the Church forward in the early year and so may she find favour and commitment from the Church members, as Cynthia and myself have received over the years behind us.
We have received about 20 new members over these months, who are attending regularly. We envisage that the practical way will not be easy, but who is finding an easy path currently - but The Lord has guided us thus far, so we look forward slowly and surely. In Jesus Christ our Lord.
Jim Wilkinson Chairman
21 April 2023
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Hollybush Christian Fellowship
Report of the trustees
for the year ended 31 December 2022
The trustees present their report and the financial statements for the year ended 31 December 2022. The trustees who served during the year and up to the date of this report are set out on page 1.
Structure, governance and management
Governing document
The charity's objects and regulations are regulated by a Trust Deed dated 27 June 2001 and under that document, is constituted as an unincorporated association.
Trustees
The trustees are appointed by a resolution of the Trustees passed by a majority of the Trustees.
Objectives and activities
The object of the charity is to advance the Christian faith in the county of North Yorkshire and in other such parts of the United Kingdom, or the World, as the trustees may from time to time think fit, and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Trust. Also, to relieve persons who are in conditions of need or hardship, or who are aged or sick, and to relieve the distress caused thereby in the said location, and in such other parts of the United Kingdom, or the World, as the trustees may from time to time think fit.
When reviewing the charity's objectives and activities and future plans the trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit.
Achievements and performance
As Covid-19 restrictions were eased it became possible to hold meetings again. It was also possible to hold the family camp for the first time in two years.
Income from caravans has been maintained which has allowed the charity to continue its support to missions and missionaries.
Donations of £6,000 were received to support the work of three missions in Ukraine.
Financial review
The net assets of the charity have reduced in the year by £53,079 from £1,303,356 to £1,250,277 (2021 - a reduction of £9,440). This decrease includes depreciation charges of £34,275 (2021 - £34,898).
The trustees have established the policy whereby the unrestricted funds not committed or invested in tangible fixed assets are held as general funds at such a level as there are free reserves to provide financial flexibility over the next financial year. The Trustees have previously set aside £50,000 for the purchase of 16 acres of land. The Trustees do not expect that this land purchase will take place, and have therefore reallocated £50,000 from the designated fund to the general fund.
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Hollybush Christian Fellowship
Report of the trustees for the year ended 31 December 2022
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. 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 UK 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 operation.
The trustees are responsible for keeping proper accounting records which 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 and the Charity (Accounts and Reports) Regulations 2008. They 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.
On behalf of the board
Pastor J C Wilkinson
Trustee
21 April 2023
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Hollybush Christian Fellowship
Independent examiner's report to the trustees on the unaudited financial statements of Hollybush Christian Fellowship.
I report on the accounts of Hollybush Christian Fellowship for the year ended 31 December 2022 set out on pages 3 to 14.
Respective responsibilities of trustees and independent examiner
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply, and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Act;
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to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act;
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and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(i) which gives me reasonable cause to believe that in any material respect the requirements:
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- to keep proper accounting records in accordance with section 130 of the Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act, have not been met; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
B Cross ACA
The Barker Partnership Chartered Accountants & Statutory Auditors 17 Central Buildings Market Place Thirsk North Yorkshire YO7 1HD
21 April 2023
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Hollybush Christian Fellowship
Statement of financial activities
For the year ended 31 December 2022
| Unrestricted | Unrestricted | Restricted | 2022 | 2021 | |||
|---|---|---|---|---|---|---|---|
| funds | funds | Total | Total | ||||
| Notes | £ | £ | £ | £ | |||
| Income and endowments from | |||||||
| Donations and legacies | 2 | 106,258 | 6,000 | 112,258 | 117,876 | ||
| Other trading activities | 3 | 54,263 | - | 54,263 | 16,810 | ||
| Investments | 4 | 1,527 | - | 1,527 | 1,421 | ||
| Other income | 5 | - | - | - | 17,470 | ||
| Total | 162,048 | 6,000 | 168,048 | 153,577 | |||
| Expenditure on | |||||||
| Charitable activities | 6 | 215,127 | 6,000 | 221,127 | 163,017 | ||
| Total | 215,127 | 6,000 | 221,127 | 163,017 | |||
| Net income | (53,079 | ) | - | ) (53,079 |
(9,440 | ) | |
| Total funds brought forward | 1,303,356 | - | 1,303,356 | 1,312,796 | |||
| Total funds carried forward | 1,250,277 | - | 1,250,277 | 1,303,356 |
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 8 to 14 form an integral part of these financial statements.
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Hollybush Christian Fellowship
Balance sheet as at 31 December 2022
| Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Net assets Funds 12 Unrestricted income funds 13 Total funds |
2022 £ £ 925,022 24,467 303,257 327,724 ) (2,469 325,255 1,250,277 1,250,277 1,250,277 |
2021 £ £ 946,990 19,910 340,416 360,326 ) (3,960 356,366 1,303,356 1,303,356 1,303,356 |
|---|---|---|
The financial statements were approved by the trustees on 21 April 2023 and signed on its behalf by
Pastor J C Wilkinson Trustee
The notes on pages 8 to 14 form an integral part of these financial statements.
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
1. Accounting policies
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
1.1. Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and the Charities Act 2011.
The financial statements are prepared in sterling, which is the functional currency of the entity.
The trust constitues a public benefit entity as defined by FRS102.
1.2. Cashflow
The charity has taken advantage of the exemption in FRS102 from the requirement to produce a cashflow statement because it is a small charity.
1.3. Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.
1.4. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
1.5. Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
- Land and buildings Straight line over fifty years and twenty years - Plant and machinery 25% straight line - Fixtures, fittings and equipment 20% straight line
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
1.6. Pensions
The charity operates a defined contribution pension scheme for certain employees.
The pension costs charged in the financial statements represent the contribution payable by the charity during the year.
The scheme and its assets are held by independent managers.
2. Donations and legacies
| Donations and legacies | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | 2022 | 2021 | |
| funds | funds | Total | Total | |
| £ | £ | £ | £ | |
| Offerings - Normal | 52,851 | - | 52,851 | 42,626 |
| Offerings - Family Camp | 11,122 | - | 11,122 | - |
| Gift Aid - Normal | 26,512 | - | 26,512 | 46,340 |
| Gift Aid - Family Camp | 1,075 | - | 1,075 | - |
| Ukraine Appeal | - | 6,000 | 6,000 | - |
| Donations and legacies | 14,698 | - | 14,698 | 28,910 |
| 106,258 | 6,000 | 112,258 | 117,876 |
3. Other trading activities
| Unrestricted funds £ Cafe Income - Normal 2,046 Cafe Income - Family Camp 3,472 Caravan - Electricity Charges 914 Caravan - Site fees 15,560 Log Cabins income - Normal 5,585 Facility Income 10,978 Fees - Family Camp 10,801 Audio Income 1,609 Other income 3,298 54,263 |
2022 Total £ 2,046 3,472 914 15,560 5,585 10,978 10,801 1,609 3,298 54,263 |
2021 Total £ 354 - 539 12,876 2,900 141 - - - |
|---|---|---|
| 16,810 |
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
| 4. Investments Unrestricted funds £ Bank interest receivable 1,527 1,527 5. Other income Government grants 6. Charitable activities Unrestricted Designated funds funds £ £ Accommodation 751 - Accommodation - Family Camp 2,154 - Audio Expenditure 3,753 - Cafe Expenditure 2,314 - Cafe Expenditure - Family Camp 1,411 - Gifts & Donation 2,670 6,000 Marquees & Toilets - Family Camp 6,612 - Other Expenditure - Family Camp 7,024 - Gifts to missions 16,645 - Gifts to missions - camp 1,435 - Payments to Evangelists 1,800 - Outreach Literature 45 - TV Licence 164 - Printing 1,715 - Publicity 1,011 - Payments to Guest Speakers 2,691 - Guest Speakers - Family Camp 3,650 - Sunday School Expenditure 130 - Mileage payments 185 - Video expenditure 871 - Governance and support costs (note 7) 158,096 - 215,127 6,000 |
2022 Total £ 1,527 1,527 2022 Total £ - - 2022 Total £ 751 2,154 3,753 2,314 1,411 8,670 6,612 7,024 16,645 1,435 1,800 45 164 1,715 1,011 2,691 3,650 130 185 871 158,096 221,127 |
2021 Total £ 1,421 |
|---|---|---|
| 1,421 | ||
| 2021 Total £ 17,470 |
||
| 17,470 | ||
| 2021 Total £ - - 1,633 949 - 515 - 160 16,890 - 1,928 40 162 944 1,350 470 - - 180 705 137,091 |
||
| 163,017 |
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
| 7. Governance and support costs Unrestricted funds £ Staff costs - Wages & salaries 63,632 Staff costs - Pension costs 2,578 Establishment - Rates & water 1,708 Establishment - Light & heat 7,857 Establishment - Repairs & maintenance 13,087 Establishment - Insurance 6,110 Cleaning wages 11,584 Cleaning materials & services 11,780 Office equipment - Office materials 162 Postage and stationery 118 Subscriptions 385 Telephone 623 Professional - Accountancy fees 604 Professional - Other 587 Training 1,838 Bank charges 1,168 Depreciation & impairment 34,275 158,096 |
2022 Total £ 63,632 2,578 1,708 7,857 13,087 6,110 11,584 11,780 - 162 118 385 623 604 587 1,838 1,168 34,275 158,096 |
2021 Total £ 50,443 1,179 1,629 3,473 13,031 6,030 13,215 4,597 170 60 337 1,004 1,947 4,737 309 - 32 34,898 |
|---|---|---|
| 137,091 |
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
8. Employees
| Employment costs | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Wages and salaries | 63,632 | 50,443 |
| Pension costs | 2,578 | 1,179 |
| 66,210 | 51,622 |
Miss J Wilkinson, a trustee of Hollybush Christian Fellowship, has been employed as Office Administrator from 1 January 2012. Miss J Wilkinson was paid salary of £27,040 in the year (2021 - £26,323). Additional pension costs paid were £1,082 (2021 - £1,053). The other trustees were not paid during the year. No employee received emoluments of more than £60,000 (2021 : None).
Number of employees
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
9.
| full time equivalents, was as follows: | ||||
|---|---|---|---|---|
| 2022 | 2021 | |||
| Number | Number | |||
| Trustees | 5 | 5 | ||
| Administrative | 4 | 4 | ||
| Other staff | 1 | 1 | ||
| 10 | 10 | |||
| Land and | Fixtures, | |||
| Tangible fixed assets | buildings | **Plant and ** | fittings and | |
| freehold | machinery | equipment | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 January 2022 | 1,317,670 | 225,941 | 166,639 | 1,710,250 |
| Additions | - | 11,107 | 1,200 | 12,307 |
| At 31 December 2022 | 1,317,670 | 237,048 | 167,839 | 1,722,557 |
| Depreciation | ||||
| At 1 January 2022 | 379,674 | 219,107 | 164,478 | 763,259 |
| Charge for the year | 26,703 | 6,124 | 1,449 | 34,276 |
| At 31 December 2022 | 406,377 | 225,231 | 165,927 | 797,535 |
| Net book values | ||||
| At 31 December 2022 | 911,293 | 11,817 | 1,912 | 925,022 |
| At 31 December 2021 | 937,996 | 6,834 | 2,161 | 946,991 |
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
| 10. | Debtors | ||||||
|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||
| £ | £ | ||||||
| Other debtors | 24,467 | 19,910 | |||||
| 11. | Creditors: amounts falling due | ||||||
| within one year | 2022 | 2021 | |||||
| £ | £ | ||||||
| Other creditors | 2,469 | 3,960 | |||||
| 12. | Analysis of net assets between funds | ||||||
| Unrestricted | Total | ||||||
| funds | funds | ||||||
| £ | £ | ||||||
| Fund balances at 31 December 2022 as represented by: | |||||||
| Tangible fixed assets | 925,022 | 925,022 | |||||
| Current assets | 327,724 | 327,724 | |||||
| Current liabilities | (2,469 | ) | (2,469 | ) | |||
| 1,250,277 | 1,250,277 | ||||||
| 13. | Unrestricted funds | At | At | ||||
| 1 January | Incoming | **Outgoing ** | 31 | December | |||
| 2022 | resources | resources | 2022 | ||||
| £ | £ | £ | £ | ||||
| Unrestricted Funds | 1,299,276 | 162,048 | ) (215,127 |
1,246,197 | |||
| Designated Fund - Mission Fund | 4,080 | - | - | 4,080 | |||
| 1,303,356 | 162,048 | ) (215,127 |
1,250,277 |
Purposes of unrestricted funds
Unrestricted funds
Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objects.
Designated funds
Represents monies set aside for gifts to missions in furtherance of the charity's objectives.
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Hollybush Christian Fellowship
Notes to financial statements for the year ended 31 December 2022
| 14. | Restricted funds | At | At | |||
|---|---|---|---|---|---|---|
| 1 January | Incoming | **Outgoing ** | 31 December | |||
| 2022 | resources | resources | 2022 | |||
| £ | £ | £ | £ | |||
| Ukraine donations | - | 6,000 | (6,000 | ) | - |
Purposes of restricted funds
The Ukraine donations fund supports the work of three missions in Ukraine.
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