Charity No.
1099227
Company No. 04815977
Harvest Fields
Community Church
HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
web: www.hfcc.org.uk
emall: offlce@hfcc.org.uk
UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 31st DECEMBER 2023
Independent Examiner: Peter Saltiel
Church & Chariry Accounts Service Ltd

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmited by guarantee)
CONTENTS
Year Ended 31 st December 2023
Page
Church Informatlon
Report of the Trustees (Leadershlp Team)
(Includlng Dlrectors, Report)
Independent Examlner's Report
Statement of Flnanclal Actlvltles and
Income and Expendlture Account
Balance Sheet
Notes to the Flnanclal Statements
9- 14

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
CHURCH INFORMATION
Charlty Name:
Haryest Fields Communlty Church
Reglstered Charlty Number:
1099227 (England & Wale5)
Company number.
04815977 (En8land & Wales)
Governlng Documen
Mernorandum and Arrlcle5 of Association
Incorporated 30th June 2003
Trustees (Leadershlp Team):
Janet Gilmour
Linda Port
Edward Roblnson
Susan Robln50n
Prlnclpal Offlce & Correspondence Address:
Harvesr Fleld$ Centr•
Harvesr Fields Way
Surwn Coldfield
West Mldlands
B75 STJ
Banker&'
Barclays Bank
Lelcester
LE87 28B
Cambridge & Countles Bank Llmlted
Charnwood Court
N¢w Walk
Leicester
LEI 6TE
Independent Examiner.
Peter Saltlel
Church & Charlty Accounts Serllce Ltd
7 Planchadeau
23460 Salnt-Plerre-Bellevue
Frdnce

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmlted by guarantee)
REPORT OF THE TRUSTEES (INCLUDING DIRECTORS. REPORT) 2023
The trustees. vtho are the Leadership Team and direccors of the c¢)mpany for the purposes of comparv
law, present their report and financial statements together with the Independent examiner's report for the
period ended 31 December 2023.
STRUCTURE. GOVERNANCE AND MANAGEMENT
As a chLtrch we srarted meedng together regularty on Sunday momln8s from Easter 1999 bu[ at that stage,
we dld not have a statutory consutution.
The charity vfts establtshed by rnemorandum and articles of associatson under company nurnber 4815977
on 30th June 2003 and VAS recognised as a charity on 2nd September 21)03. The principal office is Hariest
Flelds Centre. Harvest Pields Way, Sutton Coldfield, B75 5TJ.
Each member of the Leadership Team held office throughout the year and to the date of thls reporL
No member ofthe Leadership Team has recelved any remunerntion from the churth. Detalls ofth¢ related
party tran5acuon and assoclared party transac¢ions arn srf out In notes 14 and 15.
The power of appolnring Leadership Team rnembers Is vested In the meAnber5 on nomlnatlon by th•
exis¢ing Leadership Team. As part of the induction process for new members of the Leadershlp Team it
has been agreed that they should familiarlse themselves vAth the responsiblllty of tharlcy tru$tee5. read the
Charlry Commlsslon booklec on the subject and carefulty read the Memorandum and Artiele5 ofAssoclatlon,
our polleiej and prixedure5 and our latest flnanciai $fatemen
Decisions reKardlnz the vbslon, ov¢rall dlrecclon and splrltual Ilfe of th¢ church arn taken by the Leadershlp
Team. The derailed delfvery of the5e1s deleDted to the approprrate sraff member, volunteer or mwnber
of the Leadershlp Team.
The Leadershlp Team periodlcalty review rfsks and take steps to mlnlml$e them where PraC￿£*bIe.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The church's oblert Is to advance the Chrlstlan falth. and as an expresslon of chrI$d￿ witne￿, love and
¢on¢ern:.
to relieve the aged. the poor. the slck and those in condiuons of need. hardship and dlstress,
to provlde andlor support tAinin& educauon and pastornl ore. and
¢0 provlde andlor support facilities in the interests of social welfare or recreauon wlth the obleer
of knprovlng the conditions of life for the local cornmuniry.
The Leadership Team has taken account of th• Charity Commission's general 8uld•n¢e relating to public
benefit issues when reviewing the churth's <)bjective4 ac¢iwties and achieyernents {5ee below).
The church takes serlously its responsibility to nurnir¢ prorect and safeguard the Y￿￿are of chlldren and
teenagers en¢rusred to it and. accordingly. we have a Child Protecrion Policy whose imF4ementadon Is
fornialty rnwewed by the Leadershlp Team.

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
REPORT OF THE TRUSTEES continued
We are a small church based wlthln a local community. The majority of our members Ilve on the Harvest
Flelds development and in the adjacent roads. Most of our meetings and evenrs are held at the Harvest
Flelds Centre which is situated right at the centre of the esrate. The vision has alway5 been that we would
not be a'commuter church" bur one where mox attendees could walk to our meetlngs.
Harve$t Fields Community Church Is an evangelical charlsmatlc church that subscribes to ma5nstream
Christian beliets. We believe that God has cailed each indNidual mernber to be a positive and Godly
intluence on thelr families, friend¥ work colleagues and neighbour5 by reflecrtng the lrfe and love of Jesu5 In
every aspett of thelr Ilvek Thls Invofves Sharing our Ilve$ at a level muth above the supek*cial nornial.
Our hope Is that those Imng at Har￿ Flelds and in the surroundlng road$ would come to know God and
His lrfe changlng love. We therefore seek to lov< serve and meet the needs of our community In J w4riery
of vtays. some of whlch are detslled below.
ACHIEVEMENTS AND PERFORMANCE
Thls year the churth has launched a number of new'lnitlatlw" und•r the l•adersh* of Ed and Sue:
Our new monthly prnyer meeting C'seek Flrst.) has provided a zrnac Space for people co come and
pray for the c<immuniw arKI the life and work of the thurch.
Our new group blbl• study C'Nourish'? has b¢en well re¢01v￿ and has ¢n¢ournged members In
th¢lr personal falth.
Our n¢w monthly ¢hlldren'¥ groups C'HF Kids" and"HF Kids.) have provSded a fun after-school
space for children ayd 5-1 l and given us some valuable connections into the wider communlty.
Our rdaclonship with the kxal prlmary Khool has been relgnlted as Sue took up the Invlration ro
lead half-ternity assemblles for both key s¢a8e l and key stsge I
Our webskn has had a complete overhaul thls year and we have developed a healthy s¢xlal medla
presence.
Our drop In 51nglng se531on CSon85 wlth Suel created another polnt of contaa wlth young famllles
during the colder months.
Our rernernbrdnce V￿kend vns meanlngful with a well-attended poppy *wrkshop on the Saturday
and a V￿rShIP service on the Sunday.
Finalty, we V￿re de1￿hred to host back-to-back Christingle services In December - one for our
young families from Haryest Tots and two for the local school viho took a "trip" ¢0 see u5.
We have continued to meet every Sunday morning for worship at the Harvest Flelds Centre. Our Servi
are modern. relevant and understandable to all ages and all vRlks of lrfe.
Our weekly parent and toddler group ("Har4ert Tots.) rwnatns a vital, Yrtll appreciated and pOpu￿r place
for youn8 families to play and to c¢)nnecL

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
REPORT OF THE TRUSTEES. contÉnued
We have carried on working with the Harvest Fields Centre in their work as well: we enloyed supportlng
their first Christmas fayre wlth background carols and chlldren's attlvltles, the qLEiZ night5 conrinue to be
Very well attended and che "Eleven5es" group Is s¢lll enjoyed by all who attend each y￿ek
We once ardln delivered Chrlstma5 cards and chocolate$ ro every home across the estate and our "Carols
on Christmas Eve" event vras once again Incredlbly popular and loved by the local community.
Publlc Benefit
The Leadershlp Team coft$ider that the church's achlevemenrs and performance contlnue to meet the publ1¢
benefit test. The prnsence of the church has created an atmosphere of peace and $ecurl¢y for all local
resldents. The prayer5 for the community have been ol huge benefit and the lack of Yandallsm bears
testimony to rhaf. Those members of the publlc who opt Inco speclfic thurch activides obvlously benefic
more.
FINANCIAL REVIEW
The prin¢lpal fundlng source for che church remalns from members.
The Incom• for the year wa5 £90,604 <2022: £82.855), The expendlwre for the year vns £63,051 P022:
£63,991), Thls left a surplus on the year of £27.553 {2021' surplus of £18.8641. whSch has been added to
the surplus brought forward and balance carried forward. A full breakdown of these figures can be seen In
the Notes.
Investment Pollcy
The Leadership Team has the power to invest in such asseu as it sees fit and P￿CeS funds wSch Barclays
Bank plc and Cambrldge & Counrl¢$ Barsk Llmlted.
Reserves
The church relles on regular contlnulng Income to meet Its monthly commirments. It would be hoped that
the undesignaced reserves should always exceed three months undeslgnated expenses excludlng gifts in kind
and tithe allocatlon. We are pleased to report that at the end of 2023 we have achieved thls vAth our
undesignated reserves totalling £94,774 (see note I l).
Given that we have been buildlng up funds that will be needed In the future {v4hen we expect our expenses
to increase signlficantly). we kept our InYe5tment of £35,000 In a 95 day notlce account and $0 thlsi plus
interest earned (of £5,860). 15 a designated fund.

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
REPORT OF THE TRUSTEES, continued
RESPONSIBILITIES OF THE LEADERSHIP TEAM
Company law require5 the Leadership Team to prepare financial statement5 for each financial year which
give a true and fair view of the state of affairs of the chariiy and of the surplus or deficic of Ihe charity for
the year. In preparing Chose financial staiement5, Ehe Leadership Team are required to'.-
Select suitable accounting policies and Ihen apply them con515tenily',
Make judgements and estimates chat are reasonable and prudenr.
Comply with applicable accouncing standards subject (o any material departvres disclosed and explained
in the financial statements; and
Prepare the financial 5tatement5 on the going concern basis unle55 It is inappropriate to presume that
the chariry will continue operating.
The Leadership Team are responsible for maintaining proper accounting records which disclose. wilh
reasonable accuracy ar any time, the financial position of the church and ¢0 enable them to ensure that the
financial 5catements comply with Ihe Companies Act 2006. They are algo responsible for safeguarding the
asse¢s of Ihe 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 companie5 exemptions
provided by secclon 415A of the Companies Act 2006 and Section IA of the FRS 102.
AUDIT EXEMPTION
The church is exempt from the requirements to have its financial scatements audited, However, as its
income 59 above £25,000, Peter Saltiel of Church & Charity Accounts Service Ltd was appointed by the
member5 as Its Independent Examiner whose report 15 on page 6.
Approved by the Trustees (Leadership Team) l Directors on 30th lune 2024 and signed by their order.
Susan Robinson
Trustee

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEESIDIRECTORSI
MEMBERS OF HARVEST FIELDS COMMUNITY CHURCH ON THE ACCOUNTS
FOR THE YEAR ENDED 31" DECEMBER 2023
No: 1099227 Com
No: 481
I report on the accounts of Harvest Fields Communlty Church forthe year ended 31st December 2023 which
are set out on pages 7 to 14.
Respon$lbilitles and basis of report
As the charity's trustees of the Company (who are a150 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 Companles Act 20061.the 2006 ACVI.
Having satisfied myself that the account5 of the Company are not reqUI￿d to be audited for this year under
Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination
of your charivs accounts as carried out under section 145 of the Charltles Act 20111.the 2011 ACVI. In
carrying out my examination, I have followed the Directions given by the Charity Commission lundersectlon
14515llbl of the 2011 Act.
Independent examlner's statement
I have completed my examlnation. I confirni that no material matters have come to my attention which
gives me cause to believe that:
accountlng records were not kept in accordance with sectlon 386 of the Companles Act 2006; or
the accounts do not accord with such records,. or
the accounts do not comply with relevant accounting requirements under section 396 of the
Companles Act 2006 other than any requirement that the accounts give a'true and falrf vlewwhich
Is not a matter considered as part of an independent examination: or
the accounts have not been prepared in accordance with the Charities SORP IFRS102}.
I have no concerns and have come across no other matters in connectlon wlth the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached.
Peter Saltiel
Church & Charity Accounts Service Ltd
7 Planchadeau
23460 Saint-Pierre-Bellevue
France
fvrmerfy, 69 Portland Place
Greenhithe. Kent. DA9 9FE
Dated 3, July 2024

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmlted by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES AND
INCOME AND EXPENDITURE ACCOUNT
Year Ended 31 st December 2023
Notes
Unrestrlcted
& Total Funds
2023
Unre5cricted
& Total Funds
2022
Income from:
Donatlon$
62.S98
60.877
Charltable actlvltles
26.225
21.297
Other Inve$¢m¢n¢ Income
1,781
Total Incom•
90.604
82,855
Expendlture on:
Charltable actlvltles
63,051
63.991
Net Income and Net Movements In Funds
27.553
18,864
Total fund5 brought forward
91,252
Total funds carrled forward
137.669
The Statement of Flnanclal Actlvities Include5 all galns and105se5 recognlsed In the year.
All the incoming and expended resources were unrestricted funds and derived from contSnulng actlvities.
Th¢ notes on pages 9 to 14 form part of these financlal statements.

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
BALANCE SHEET
At 31 st December 2023
Note5
2023
2022
Current Assets
Debtors and prepaymenrs
Cash at bank
3,990
136,632
14,S32
105,946
140,662
120,478
Current Liabilities
Creditors and accruals
10
2.953
10.362
Net Assets
137,669
Represented by:"
Designated - tithe fund
Designated - investment fund
2.035
40,860
717
39,366
Designated funds
42.89S
40.083
Unde5ignated (general) funds
94,774
70,033
Total Charity Funds
137,669
The trustees {who are also the directors of the company for che purposes of company law) confirm that
for the year ended 31 si December 2023..
the company was entitled to exemption from audit under section 477 of the Companie5 Act 2006,
and
members have not required the company to obrain an audit of Its accounts lor rhe year in question
in accordance with section 476 of the Act.
The accounu have been examined by an independent examiner whose report appears on page 6.
The trusrees acknowledge their responsibilities for complying with the requirements of rhe Act with respect
to accounting records and rhe preparation of accounts.
The Notes on page5 9 ro 14 form an integral part of these accounts.
These accounrs. which have been prepared In accordance wilh the provisions in the Companies Act 2006
relating to small companies. were approved by the trustees on 30th June 2024 and signed on their behalf by:
Susan Robinson
Company No. 04815977

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmlted by guarantee)
Notes to the Flnancial Statements
Year Ended 31 st December 2023
BASIS OF PREPARATION
l. l Basls of accountlng
These accounu have been prepared under the hlstorfcal cosc conventlon wlth ￿ern$ recognlsed at
COSt or transactlon value unless otherwise stated In the relevant note(s) to these accounts,
accordance wlth the Statement of Recommended Practlce: Accountlng and Reportlng by Chariues
preparln8 thelr accounts in accordance with the Companles Ac¢ 2006 and the Financial Reporting
Standard appllcable In rhe UK and Republic of Ireland (FRS 102) Issued on 16 July 2014 and with the
Flnanclal Reporting Standard appllcable In the Unl￿d Kingdorn and Republic of Ireland (FRS 102),
The accounts present a true and falr vlew and no change5 In the basis of accouncing have been mad•
durln8 the year. There have also been no ¢hanges to the prevlous accounts durlng the flnandal
year. The Church consrltutes a publlc benefit entity as defined by FRS 102.
1.2 Goln8 Concern
The L¢ad¢rshlp Team are of a view that there are sufflclene re5er4es to secure the Immediace future
of ¢he ¢hur¢h and on rhar ba51s the charl¢y Is a golng concern.
1.3 Chang• of Accountlng Pollcy
The accounts present a true and falr vlew and there have been no ¢hange$ have been made to the
ac¢ountlng policles adopted In note 2,
1.4 Cash Flow Exemptlon
A Sta¢¢menc of Cash Flows has not been produced slnce the church 15 wlthln the small ¢ompany
and ¢harlty thresholds.
ACCOUNTING POLICIES
2.1 Fund Accountlng
Unrestrlcted funds are donatlons and other Income received or generated for the objects of che
charlty wlthout speclfic purpose and are avallable as general funds. In accordance wlth the policy
agreed by the members, twenty percent of all general income Is designated to be g5ven avr4y (called
the Tlthe Fund). the fund balance Is the amount deslgnated not given away by the year end. The
Investment Fund Is money earmarked for Investment. There are no restrlcted funds.
2.2 Income
Donatlons of equipment are recogni5ed at thelr erimated value at rhe tlme the donated assets are
recelved. In accordance wth the FRS 102. the value of the church's rent free entitlernent to use
the Harvest Fields Centre has been estimaced and is included both a5 income received and as an
exp¢nse used (see note S). No value has been recognised in these Financial Statements of th•
considerable work undertaken by volunteers
most of whom are church members. Other
donations are included on a cash received basis.

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmlted by guarantee)
Notes to the Flnancial Statements
Year Ended 31 st December 2023 (coned)
There would be no Materi￿ difference Ifan accnAls basis were adoptwL Tax recoverable is induded
in the year to which the Ift generdtlng the tsx recovery relates (the accruals basls).
The inc<)me and resuk for the year are attribu*d to the princyal ac￿VIty as set out In the report
of the Leadership Team. The whole of the income 1$ derived from the UL
2.3 Expenditurn
Grants, which are subjett to regular revlew. are nornully accounted for in the year when they
are paid as they are genernlly pald out of income as 1¢ arises. Other expendlrure 1$ included on an
aeeruals basls vthen incurred. Costs retating to more than one category are apportioned based
upon estimated usage.
2.4 Flxed Tanglble Ass•ts~ Programme Related Inv¢stsnont- Interniedlate Leme
The long Intern)edAte lease of the Harvest Flelds Centre 1$ a proyamme related 5nvestrnent (an
Investment primarily made for whar 1¢ will achieve rdther than its investrnent performance) and
therefore. in accordance with the SORP. as the church did noi pay an￿11￿8 for IL M capital fdlue
has been recognlsed.
2.5 Other Flx•d Tanglble Assets- Equlpm¢nt •t¢
Donated Items and items purchased of res¢rlc¢ed donatlons recelved for that purpose are fvlly
expensed upon acqulsitlon. Other purthasw of indmdual Icems of equipment over £2,000 wlll be
capi¢ali5ed: other Items are expensed when incurred In the SOF
2.6 Net currnnt Assets
Current assets are cash at bank whh immediate access and debtor& There are no fixed asse
Current liabllltles are oblipdons to pay for services wlthin one year.
2.7 Depredatlon
Equlpmenr cos¢lng over £ISCQ 15 wit411s￿ and deprecia￿1)n wlll be provided at rates calculated to
Wri￿ off the cost of eath assrf on a straizh¢ line basls over three year5
2.8 Judgements and Estlmatlons
The Leadership Team has not made any $i￿lficant judgements In the process of applylng rhe
accounting policies and there are no areas of estimation uncertalnty that have a si￿1Rcan¢ risk of
uslng a material adjustment to the carryng amounts of assets and lithilide
10

HARVEST FIELDS COMMUNITY CHURCH
(A company Ilmlted by guarantee)
Notes to the Financial Statements
Year Ended 31 rt December 2023 (coned)
ANALYSIS OF VOLUNTARY INCOME
2023
2022
Notes
Donations- in money induding tax recoverable
Donation in kind- rent free use of Harvest ￿e1th Centre
28.493
34.105
26,m
34,105
Z&16
62.598
60.877
ANALYSIS OF INCOME FROM CHARITABLE ACTIVITIES
2023
2022
Notes
16
Charirable renral income from HFCentre
Income from Harvest Tots
Income from HFKids
19.099
6.983
143
16.956
4.341
26.225
21.297
CHARITABLE ACTIVITIES
Direcdy Grant Support
No*s undertaken funding
costs
2023
Total
2022
Toral
Property. house.
keeping expenses etc
Value of rent free
use of Centre
Contribution to the
Centre'5 Utilities and
servicing expenditure
House•keeping costs etc
Z%16
34,105
34.los
34.105
16
11.715
11,715
789
11,559
393
46.609
46,057
Harvest Tots
HFKids
chaPl￿nCY Team
Charitable grancs
Publicity & evangelism
Equipment purchased
Resources & training
Governance c¢)sts
Other charitable costs
3.490
248
3,490
248
1300
1155
8.626
936
1,342
10.276
10,276
1,034
1.034
69
69
498
827
9T1
51.676
10.276
63.051
63.991

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
Notes to the Financial Statements
Year Ended 31 st December 2023 (cont'd)
STAFF COSTS
2023
2022
Salaries
2,115
The average headcount and average number ofwhole time equivalent persons directty employed by
the churth VAS O (2021. 0.1 T) and O (2022: 0.08) respectively.
No employee was pald more than £60.000 per annum.
GRANTS
There are three categories of grdllts out of UnreStri￿d income - first out of th¢ twenty percent
of general income deslgnated to be given avny (the tithe fund). second out of the ten percent of
"Harnest Tots" Income {which is decided on by the families who attend the group) and third. on
some occasions. at the discretion of the Leadershlp Team, frorn the genernl funds In the main
attounL
The total amount given away over the year Yfts £10,276 which. rhis year, comprised £8,200 from
the tithe fund, £698 from the Harvest Tots income in the main account and a furrher one off gsft of
£1,378. Of this total £8.876 was given to seven organisations and £1.400 was given to one Individual.
Details of grants to organisations of over £ 1,000 In the year are available from the prlncipal office.
At 3 1st December 2023 there were commitments for regular. mosdy monthly. grdnrs at the annual
rate of £8.200 which, In accordance with our accounting policy, have not been provided for (Since
they will be pardble frorn the regular income received the following year).
GOVERNANCE COSTS
This comprise$ the Independent Examlner's fee of £485 (2021. £485) and Companles House filing
fee of £13 (2022: £13).
DEBTORS AND PREPAYMENTS
2023
2022
Tax Reclaim
Service Charge refund
Other debtor5
3,562
285
143
1.815
11717
3,990
14,532

HARVEST FIELDS COMMUNI￿ CHURCH
(A company Ilmlted by guarantee)
Notes to the Flnanclal Statements
Year Ended 31 st December 2023 (cont'd)
10.
CREDITORS AND ACCRUALS
2023
2022
Credltors (due to suppliers e¢c)
Accruals (SeThlce Charge due)
Governance
2,468
1.018
8,859
485
485
2.953
10,362
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Other Current
Assets (less
Llablllties)
Cash at
banklhand
Total
Deslgnated - tlthe fund
Deslgnated - Investment fund
Unresirltted - (general) fund$
2.035
40.860
97,228
2,035
40.860
94.775
12,453)
Total Unrnitrlct•d Funds
140.123
12.453)
137,670
12.
TAXATION
The churth Is a re8lstered charlcy and, as Its Incom• wlll be applled for charlrable purposes, no
Ilablllty to tax arl$e$ In respec¢ of the year.
13.
SHARE CAPITAL
The church Ss a company lirnlted by zuardntee and has no share capltal. Each member of the church
ha5 undfjrtakon ro contrlbute a sum, not exceeding £ l. to the ¢hur¢h's as$e¢$ if it 1$ wound up whilsc
that person Is a member or wlthln one year after cvJ$ing fo be a member.
14.
LEADERSHIP TEAM
None of th¢ Leadership Team has recelved any remunerarion from the church for seryices
rendered. Details of related party trnnsartions and associated party trnnsactions are set out in
notes 15 and 16 below.
Although the Leadershlp Team are reimbursed for purchases they have made for the church at co
the church has not reimbursed any travelling or other expenses to any of rhe Leadership Team.
13

HARVEST FIELDS COMMUNITY CHURCH
(A company limited by guarantee)
Notss to the Flnancial Statements
Year Ended 31 st December 2023 (coned)
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 Llmited (HFCL) which is itself a reglstered
charity and is assocrated by reason of the thurch's Leadership Team being two of its direttors. The
church does not receive d￿dendS or any surplus HFCL achieves. However. the churd) as ovmer
of the intermediate lease of the Harvest ￿e[d$ Centre in 2023 receNed rent of £19.099 (2022..
£16,956) from HFCL Provided there are no breaches in the lease tern￿ the churth 15 onty Ilable
to pay a peppercorn ground renL
The church uses the Harvest Fields Centre operdted by HFCL on a rent free basis (estimated value
£34.105) but contributes at cost to the ￿lI1¢le$ and servicing expenditure - its share In 2023 VAS
£11.71512021. £11.$84).
thilst the church, through rts Leadership Team. is enttried to appointlre-elett HFCL'S director5 in
accordance v*ith HFCL'S Artides of Association, they do so from nominations by HFCL'S existing
board. Despi￿ this connettion. the church is not the parent chariry (in C¢)mpanies Att temis'the
p¥ent undertakinl) of HFCL Accordingty. HFCL'S figures are not consolidated or otherwise
incorpordted into the church's ovm financiat Statements. HFCL'S Pinancial Statements are available
from Its registered office, vthith is the same a5 the church's.
FINANCIAL COMMITMENTS
At 31 December 2023 the churth vns commrtted to paying no rentfor its occupatron ofthe Centre
but is commit*d to paying service Cha￿ based upon the costs incurred for its entittement to use
the Centre. This entitlement expire5 after more tPAn a hundred years. For 2024 the seriKe tharge
Is e5ufflated to cost the church £15.(MX).
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