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2021-12-31-accounts

Charity No. 1099227 Company No. 04815977

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Harvest Fields Community Church

HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

web: www. hfcc.org.uk

email: office@hfcc.org.uk

UNAUDITED FINANCIAL STATEMENTS YEAR ENDED 3!Ist DECEMBER 2021

Independent Examiner: Peter Saltiel Church & Charity Accounts Service

HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

CONTENTS

Year Ended 31st December 2021

Page
Church Information
Report ofthe Trustees (Leadership Team)
(Including Directors’ Report) 2-5
Independent Examiner’s Report 6
Statement of Financial Activities and
Income and Expenditure Account 7
Balance Sheet 8
NotestotheFinancialStatements 9-14

HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

CHURCH INFORMATION

Trustees (Leadership Team):

Janet Gilmour Philippa Gilmour Linda Port

Secretary:

Janet Gilmour

Staff:

Wayne Hadley Wendy Hadley (ceased employment Jan 2022)

Cambridge & Counties Bank Limited Charnwood Court New Walk Leicester LE! 6TE

Registered Charity Number:

1099227 (England & Wales)

Company number:

04815977 (England & Wales)

Independent Examiner:

Peter Saltiel Church & Charity Accounts Service Planchadeau 23460 Saint-Pierre-Bellevue France

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

REPORT OF THE TRUSTEES (INCLUDING DIRECTORS’ REPORT) 2021

The trustees, who are the Leadership Team and directors of the company for the purposes of company law, present their report and financial statements together with the independent examiner's report for the period ended 31 December 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

As a church we started meeting together regularly on Sunday mornings from Easter 1999 but, at that stage, we did not have a statutory constitution.

The charity was established by memorandum and articles of association under company number 4815977 on 30th June 2003 and was recognised as a charity on 2nd September 2003. The principal office is Harvest Fields Centre, Harvest Fields Way, Sutton Coldfield, B75 5T).

All the members of the Leadership Team (Janet Gilmour, Philippa Gilmour & Linda Port) held office throughout the year and to the date of this report. No member of the Leadership Team has received any remuneration from the church. Details of the related party transaction and associated party transactions are set out in notes |4 and 15.

The power of appointing new Leadership Team members is vested in the members on nomination by the existing Leadership Team. As part of the induction process for new members of the Leadership Team it has been agreed that they should familiarise themselves with the responsibility of charity trustees, read the Charity Commission booklet on the subject and carefully read the Memorandum and Articles of Association, our policies and procedures and our latest financial statements.

Decisions regarding the vision, overall direction and spiritual life of the church are taken by the Leadership Team. The detailed delivery of these is delegated to the appropriate staff member, volunteer or member of the Leadership Team.

The Leadership Team periodically review risks and take steps to minimise them where practicable.

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The church’s object is to advance the Christian faith, and as an expression of Christian witness, love and concern:-

The Leadership Team has taken account of the Charity Commission’s general guidance relating to public benefit issues when reviewing the church’s objectives, activities and achievements (see below).

We are a small church based within a local community. The majority of our members live on the Harvest Fields development and in the immediately adjacent roads. The vision has always been that we would not be a “commuter church” but one where most attendees could walk to our meetings.

Harvest Fields Community Church is an evangelical charismatic church that subscribes to mainstream Christian beliefs. We believe that God has called each individual member to be a positive and Godly influence on their families, friends, work colleagues and neighbours by reflecting the life and love of Jesus in every aspect of our lives. This involves sharing our lives at a level much above the superficial normal.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

REPORT OF THE TRUSTEES/DIRECTORS, continued

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT continued

The church is based in Harvest Fields Community Centre which is situated at the heart of a residential area with a mission to reach the local community with the love of Jesus. We aim to present the unchanging Gospel ofJesus Christ in a modern, relevant and understandable way to all ages and so we have adopted a contemporary style of church service and worship.

During 2021 we continued to experience the effects of living with a pandemic. We again experienced a time where the Centre had to close its doors due to lockdown restrictions and we continued to meet together on Zoom for our Sunday services and Wednesday evening Prayer Hour.

As a church we sought to follow the guidelines set out by the government. Whilst we could not meet in person in doors we took advantage of being able to meet outside at various times, guidelines and weather permitting.

Our parent and toddler group remained closed throughout the year. The team met on a number of occasions to discuss reopening but due to the virulence of the virus, the guidelines in place at the time and the fact that a number of our helpers were vulnerable and had been shielding we did not reopen until February 2022.

The church takes seriously its responsibility to nurture, protect and safeguard the welfare of children and teenagers entrusted to it and, accordingly, we have a Child Protection Policy whose implementation is formally reviewed by the Leadership Team.

We have continued to support a number of missionaries from our tithe fund. During the year we were blessed by visits from Graham and Linda Wells working with OM who were able to meet in person as the restrictions were lifted at that time.

We celebrated Holy Communion approximately once a month throughout the year.

The fellowship between the Christian churches in Four Oaks continues to be strong in spirit but weak in personal contact due to the pandemic. The church leaders met on Zoom a couple of times and these meetings were helpful and supportive. During the 6 weeks of Lent the churches joined together on Zoom to study the life of Jesus from the Gospel of John Chapters 13 — 20 which proved to be enjoyable and informative.

This year there was no Easter card for the Churches Together in Four Oaks as its purpose was to publicise the church services taking place and unfortunately we were unable to meet except online.

Christmas however was much better than 2020 as we were allowed to “gather” again. We hosted a Christian pantomime on [2 December written by Doug Horley and performed by his team. On 19% we had our Christingle Service and of course our Carols on Christmas Eve. We designed a Christmas card and delivered it to all the residents of Harvest Fields and the surrounding roads. We also delivered a small bag of sweets to the homes on Harvest Fields.

We again created a Nativity scene in the Centre windows and as usual we placed Christmas lights in the trees in the park.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

REPORT OF THE TRUSTEES/DIRECTORS, continued

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT continued

Wayne and Wendy Hadley, our Chaplaincy Team were able to continue the Book Club initiated in 2020. It worked well online and also as restrictions lifted, in person in the Centre. Wendy began an online Knit and Natter group open to anyone from the community. An online Pop-Up Café was started during the time that the Centre was closed but it did not make the transition into physically meeting as the restrictions lifted.

Our Chaplaincy Team were employed throughout the whole year 2021. However their employment ceased on 31s January 2022.

ACHIEVEMENTS AND PERFORMANCE

Our parent and toddler group, Harvest Tots did not meet at all during 2021, however the group began meeting again in February 2022. The mums, dads and grandparents were thrilled to be back and the kids are having a great time.

In 2021 we did deliver Christmas cards and chocolates to each home on Harvest Fields and cards to some of the surrounding roads and had some very positive comments from the community. The Nativity display in the centre window provoked interest from those passing and using the building. The Panto wasa sellout. We restricted the numbers to 200 because of Covid concerns. The Christingle Service (our first one) attracted families and was very “child friendly”, As usual our Carols on Christmas Eve was well received. We planned to do it outside but due to the weather we moved it inside using the hall and reception area to give space for social distancing. There were not as many people in attendance as usual but it was greatly appreciated by those who did attend.

During the summer we began to meet in person again for Sunday Services but continued the Zoom option for those who were unable to attend in person due to being clinically vulnerable or not well. On the 10% October we had our first Quiz Night since Covid struck. A great evening enjoyed by all. “Jean & Bernard's Elevenses”, our Wednesday morning group predominantly for retired people, restarted in the Autumn and was well attended and appreciated after such a long break.

The Leadership Team continue to disciple and support those within the church family.

Public Benefit

The Leadership Team consider that the church’s achievements and performance continue to meet the public benefit test. The presence of the church has created an atmosphere of peace and security for all local residents. The prayers for the community have been of huge benefit and the lack of vandalism bears testimony to that. Those members of the public who opt into specific church activities obviously benefit more.

FINANCIAL REVIEW

The principal funding source for the church remains from members.

The income for the year was £76,350 (2020: £61,192). The expenditure for the year was £83,352 (2020: £66,787). This left a deficit on the year of £7,002 (2020: £5,595), which has been added to the surplus brought forward and balance carried forward. A full breakdown of these figures can be seen in the Notes.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

REPORT OF THE TRUSTEES/DIRECTORS, continued

FINANCIAL REVIEW continued

Investment Policy

The Leadership Team has the power to invest in such assets as it sees fit and places funds with Barclays Bank plc and Cambridge & Counties Bank Limited.

Reserves

The church relies on regular continuing income to meet its monthly commitments. It would be hoped that the undesignated reserves should always exceed three months undesignated expenses excluding gifts in kind and tithe allocation. We are pleased to report that at the end of 2021 we have achieved this with our undesignated reserves totalling £52,349 (see note | 1).

Given that we have been building up funds that will be needed in the future (when we expect our expenses to increase significantly), we kept our investment of £35,000 in a 95 day notice account and so this, plus interest earned (of £3,732), is a designated fund.

RESPONSIBILITIES OF THE LEADERSHIP TEAM

Company law requires the Leadership Team 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 surplus or deficit of the charity for the year. In preparing those financial statements, the Leadership Team are required to:-

The Leadership Team are responsible for maintaining proper accounting records which disclose, with reasonable accuracy at any time, the financial position of the church and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In preparing this report, the Leadership Team have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006 and Section IA of the FRS!02.

AUDIT EXEMPTION

The church is exempt from the requirements to have its financial statements audited. However, as its income is above £25,000, Peter Saltiel of Church & Charity Accounts Service was appointed by the members as its Independent Examiner whose report is on page 6.

Approved by the Trustees (Leadership Team) / Directors on 26 April 2022 and signed by their order. JanetSecretarGilmoury fi; kes — 5

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES/DIRECTORS/ MEMBERS OF HARVEST FIELDS COMMUNITY CHURCH ON THE ACCOUNTS FOR THE YEAR ENDED 31* DECEMBER 2021

Charity No: 1099227 Company No: 4815977

| report on the accounts of the Trust for the year ended 31st December 2021 which are set out on pages 7 to 14.

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, | report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, | have followed the Directions given by the Charity Commission (under section 145(5}(b) of the 2011 Act.

Independent examiner's statement

i have completed my examination. | confirm that no material matters have come to my attention which gives me cause to believe that:

| 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.

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Peter Saitiel
Church & Charity Accounts Service ra
Planchadeau
23460 ' “oe
FranceSaint-Pierre-Bellevue re
formerly, [69][ Portland] [Place] \Q“F Oe
Greenhithe, Kent, DAS 9FE
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Dated 28" April 2022

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

Year Ended 31st December 2021

Notes Unrestricted Unrestricted
& Total Funds & Total Funds
2021 2020
£ £
Income from:
Donations 3 59,790 59,645
Charitable activities 4 16,170 967
Other investment income 390 580
Total Income 76,350 61,192
Expenditure on:
Charitable activities 5 83,352 66,787
Net Income and NetMovements in Funds (7,002) (5,595)
Total funds brought forward 98,254 103,849
Totalfundscarriedforward II 91,252 98,254

The Statement of Financial Activities includes all gains and losses recognised in the year. All the incoming and expended resources were unrestricted funds and derived from continuing activities. The notes on pages 9 to 14 form part of these financial statements.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

BALANCE SHEET At 3lst December 2021

Notes 2021 2020
s £
Current Assets
Debtors and prepayments 9 2,752 1,770
Cash at bank 91,689 99,075
94,441 100,845
Current Liabilities
Creditors and accruals 10 3,188 2,59]
Net Assets 71,252 98,254
Represented by:-
Designated - tithe fund 1 & I] 171 (2,692)
Designated - investment fund 1&1 38,732 38,349
Designated funds 38,903 35,657
Undesignated (general) funds 1 & II 52,349 62,597
TotalCharityFunds 91,252 98,254

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 3|st December 2021:

The accounts have been examined by an independent examiner whose report appears on page 6. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The Notes on pages 9 to 14 form an integral part of these accounts.

These accounts, which have been prepared In accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 26% April 2022 and signed on their behalf by:

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£ SQV ——
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Janet Gilmour Company No. 04815977

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements Year Ended 31st December 2021

I. BASIS OF PREPARATION

I.1 Basis of accounting

These accounts 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, accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The accounts present a true and fair view and no changes in the basis of accounting have been made during the year. There have also been no changes to the previous accounts during the financial year. The church constitutes a public benefit entity as defined by FRS 102.

1.2 Going Concern

The Leadership Team are of a view that there are sufficient reserves to secure the immediate future of the church and on that basis the charity is a going concern.

1.3 Change of Accounting Policy

The accounts present a true and fair view and there have been no changes have been made to the accounting policies adopted in note 2.

1.4 Cash Flow Exemption

A Statement of Cash Flows has not been produced since the church is within the small company and charity thresholds.

  1. ACCOUNTING POLICIES

2.1 Fund Accounting

Unrestricted funds are donations and other income received or generated for the objects of the charity without specific purpose and are available as general funds. In accordance with the policy agreed by the members, twenty percent of all general income is designated to be given away (called the Tithe Fund), the fund balance is the amount designated not given away by the year end. The Investment Fund is money earmarked for investment. There are no restricted funds.

2.2 Income

Donations of equipment are recognised at their estimated value at the time the donated assets are received, In accordance with the FRS 102, the value of the church’s rent free entitlement to use the Harvest Fields Centre has been estimated and is included both as income received and as an expense used (see note 5). No value has been recognised in these Financial Statements of the considerable work undertaken by volunteers - most of whom are church members. Other donations are included on a cash received basis.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements

Year Ended 31st December 2021 (cont'd)

There would be no material difference if an accruals basis were adopted. Tax recoverable is included in the year to which the gift generating the tax recovery relates (the accruals basis).

The income and result for the year are attributed to the principal activity as set out in the report of the Leadership Team. The whole of the income is derived from the UK.

2.3 Expenditure

Grants, which are all subject to regular review, are normally accounted for in the year when they are paid as they are generally paid out of income as it arises. Other expenditure is included on an accruals basis when incurred. Costs relating to more than one category are apportioned based upon estimated usage.

2.4 Fixed Tangible Assets — Programme Related Investment — Intermediate Lease

The long intermediate lease of the Harvest Fields Centre is a programme related investment (an investment primarily made for what it will achieve rather than its investment performance) and therefore, in accordance with the SORP, as the church did not pay anything for it, no capital value has been recognised.

2.5 Other Fixed Tangible Assets — Equipment etc

Donated items and items purchased out of restricted donations received for that purpose are fully expensed upon acquisition. Other purchases of individual items of equipment over £2,000 will be capitalised; other items are expensed when incurred in the SOFA.

2.6 Net current Assets

Current assets are cash at bank with immediate access and debtors. There are no fixed assets. Current liabilities are obligations to pay for services within one year.

2.7 Depreciation

Equipment costing over £1500 is capitalised and depreciation will be provided at rates calculated to write off the cost of each asset on a straight line basis over three years

2.8 Judgements and Estimations

The Leadership Team has not made any significant judgements in the process of applying the accounting policies and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements Year Ended 3Ist December 2021 (cont'd)

3. ANALYSIS OF VOLUNTARY INCOME ANALYSIS OF VOLUNTARY INCOME ANALYSIS OF VOLUNTARY INCOME ANALYSIS OF VOLUNTARY INCOME
202! 2020
Notes £ £
Donations — in money including tax recoverable 2 25,685 25,540
Donation in kind — rent free use of Harvest Fields Centre 2&16 34,105 34,105
59,790 59,645
4. ANALYSIS OF INCOME FROM CHARITABLE ACTIVITIES
202! 2020
Notes £ £
Charitable rental income 16 16,170 -
Income from “Harvest Tots” - 967
16,170 967
5. CHARITABLEACTIVITIES
Directly Grant Support 2021 2020
Notes undertaken funding costs Total Total
£ £ £ £ £
Property, house-
keeping expenses etc:
Value of rent free
use ofCentre 2&16 34,105 - - 34,105 34,105
Contribution to the
Centre’s utilities and
servicing expenditure 16 10,554 - - 10,554 9,519
House-keeping costs etc 212 - - 212 (693)
44,87 - - 44,871
Harvest Tots - - - - 435
ChaplaincyTeam 26,495 - - 26,495 11,091
Charitable grants 7 - 8,400 - 8,400 9,955
Publicity& evangelism 2,114 - - 2,114 1,120
Equipment purchased 2 - - - - 70
Resources & training 332 - - 332 100
Governance costs 8 - - 498 498 498
Other charitable costs 106 - 536 642 587
73,918 8,400 1034 83,352 66,787

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements Year Ended 31st December 2021 (cont’d)

  1. STAFF COSTS

Salaries

2021 2020
£ £
25,526 8,333

The average headcount and average number of whole time equivalent persons directly employed by the church was 2 (2020: 2) and 0.5 (2020: 0.3) respectively.

No employee was paid more than £60,000 per annum.

7. GRANTS

There are three categories of grants out of unrestricted income — first out of the twenty percent of general income designated to be given away (the tithe fund), second out of the ten percent of “Harvest Tots” income (which is decided on by the families who attend the group) and third, on some occasions, at the discretion of the Leadership Team, from the general funds in the main account.

The total amount given away over the year was £8,400 which, this year, comprised £8,200 from the tithe fund and £200 from the general funds in the main account. Of this total £6,800 was given to five organisations and £1,600 was given to two individuals. Details of grants to organisations of over £1,000 in the year are available from the principal office.

At 3lst December 2021 there were commitments for regular, mostly monthly, grants at the annual rate of £8,200 which, in accordance with our accounting policy, have not been provided for (since they will be payable from the regular income received the following year).

8. GOVERNANCE COSTS

This comprises the Independent Examiner’s fee of £485 (2020: £485) and Companies House filing fee of £13 (2020: £13).

9. DEBTORS AND PREPAYMENTS

DEBTORS ANDAND PREPAYMENTS
2021 2020
£ £
Tax Reclaim 1,710 1,770
Other debtors 1,042 -
2,752 1,770

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements Year Ended 3!st December 2021 (cont’d)

10. CREDITORSAND ACCRUALS
2021 2020
E£ £
Creditors (due to suppliers etc) 1,736 587
Accruals (Service Charge due) 954 1,519
Governance 498 485
3,188 2,99

il. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Other Current
Cash at Assets (less
bank/hand Liabilities) Total
£ £ é
Designated - tithe fund (71 - 171
Designated - investment fund 38,732 : 38,732
Unrestricted - (general) funds 52,786 (437) 52,349
TotalUnrestrictedFunds 91,689 (437) 91,252

12, TAXATION

The church is a registered charity and, as all its income will be applied for charitable purposes, no liability to tax arises in respect of the year.

13. SHARE CAPITAL

The church is a company limited by guarantee and has no share capital. Each member of the church has undertaken to contribute a sum, not exceeding £1, to the church's assets if it is wound up whilst that person is a member or within one year after ceasing to be a member.

14. LEADERSHIP TEAM

None of the Leadership Team has received any remuneration from the church for services rendered. Details of related party transactions and associated party transactions are set out in notes !5 and 16 below.

Although the Leadership Team are reimbursed for purchases they have made for the church at cost, the church has not reimbursed any travelling or other expenses to any of the Leadership Team.

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HARVEST FIELDS COMMUNITY CHURCH (A company limited by guarantee)

Notes to the Financial Statements Year Ended 3Ist December 2021 (cont'd)

15. RELATED PARTY TRANSACTIONS

There were no related party transactions during the year.

16. ASSOCIATED PARTY TRANSACTIONS

The church is the sole member of Harvest Fields Centre Limited (HFCL) which is itself a registered charity and is associated by reason of the church’s Leadership Team being two of its directors. The church does not receive dividends or any surplus HFCL achieves. However, the church as owner of the intermediate lease of the Harvest Fields Centre in 2021 received rent of £16,170 (2020: £nil) from HFCL. (The church chose to waive the rent due in 2020 in order to help the Centre navigate through the pandemic.} Provided there are no breaches in the lease terms, the church is only liable to pay a peppercorn ground rent.

The church uses the Harvest Fields Centre operated by HFCL ona rent free basis (estimated value £34,105) but contributes at cost to the utilities and servicing expenditure - its share in 202! was £10,554 (2020: £9,519).

Whilst the church, through its Leadership Team, is entitled to appoint/re-elect HFCL’s directors in accordance with HFCL’s Articles of Association, they do so from nominations by HFCL’s existing board. Despite this connection, the church is not the parent charity (in Companies Act terms “the parent undertaking”) of HFCL. Accordingly, HFCL’s figures are not consolidated or otherwise incorporated into the church’s own Financial Statements. HFCL'’s Financial Statements are available from its registered office, which is the same as the church’s.

17. FINANCIAL COMMITMENTS

At 31 December 2021 the church was committed to paying no rent for its occupation of the Centre but is committed to paying service charge based upon the costs incurred for its entitlement to use the Centre. This entitlement expires after more than a hundred years. For 202] the service charge is estimated to cost the church £12,000.

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