Charity Registration No. 1105214
Company Registration No. 5178040 (England and Wales)
Hemel Hempstead Community Church Trustees’ Report and Accounts
For the Year Ended 31[st] March 2022
Hemel Hempstead Community Church Legal and Administrative Information
| Trustees | Mr D J Young |
|---|---|
| Mr C J Bennett | |
| Mr R J Tate | |
| Mr J A Noble | |
| Mr R Winski | |
| Treasurer | Mr D Shaw |
| Secretary | Mr J A Noble |
| Charity Number | 1105214 |
| Company Number | 5178040 |
| Principal Address | 63 Shearwater Road |
| Hemel Hempstead | |
| Hertfordshire | |
| HP3 0GB | |
| Reporting Accountants | HB Accountants |
| Plumpton House | |
| Plumpton Road | |
| Hoddesdon | |
| Hertfordshire | |
| EN11 0LB | |
| Bankers | Metro Bank |
| One Southampton Row | |
| London | |
| WC1B 5HA |
Hemel Hempstead Community Church Trustees’ Report and Accounts
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Contents
Page
Trustees’ Report 1-7
Statement of Trustees’ Responsibilities 8
Independent Examiner’s Report 9
Statement of Financial Activities 10-11
Balance Sheet 12
Notes to the Accounts 13-21
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
The trustees present their Report and Accounts for the year ended 31[st] March 2022.
The accounts have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity’s Trust Deed, applicable law and the requirements of The Charities Statement of Recommended Practice, ‘Accounting and Reporting by Charities’, issued October 2019. The trustees also have due regard to guidance published by the Charity Commission on public benefit.
Structure, Governance and Management
Hemel Hempstead Community Church (HHCC) is a company limited by guarantee.
Trustees
The trustees who served during the year were:
Mr D J Young Mr C J Bennett Mr R J Tate Mr J A Noble Mr O N Cooper - resigned 5[th] December 2021 Mr R Winski
Trustees are appointed and removed by the Board of Trustees as outlined in the charity’s Articles of Association. Trustees are recruited from the established church membership to provide the wide range of expertise required to properly govern the charity’s activities.
The current size of the trustee group has been found to be sufficient to serve the charity’s present needs. The charity makes use of published material from the Charity Commission and other sources to inform trustees about their responsibilities and assist them with their work.
Management
Responsibility for HHCC’s leadership falls broadly into two areas: legal, financial, health and safety, and other similar aspects that are mainly the responsibility of the trustees, and spiritual and pastoral matters and activities that are overseen by the Leadership Team.
The day-to-day management of HHCC’s normal activities is undertaken by the Lead Pastors and other Leaders, who meet informally on a regular basis. Members heading up various aspects of HHCC’s ministry report directly to the Lead Pastors.
Harvest Alliance UK
HHCC is an active member of Harvest Alliance UK, which is itself part of Harvest Alliance’s global family of churches and ministries.
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
Covid-19 Pandemic
During the reporting period, due to the ongoing coronavirus pandemic, all normal in-person church meetings continued to be suspended until government restrictions were lifted in July 2021. During this time HHCC’s main Sunday service continued successfully via a live broadcast over Facebook, with all other meetings being conducted via Zoom or similar media.
In August 2021, HHCC’s in person Sunday morning meetings resumed, initially in the open air in Gadebridge Park before moving back to Hemel Hempstead Seventh Day Adventist Church’s building in September. At the same time other church activities and meetings, such as mid-week groups and pastoral appointments, started to move from being online to in person. The prayer meetings that had been introduced successfully online during the pandemic continued on a bi-weekly basis, via Zoom. It has taken time for some people to regain the confidence to return to meeting in-person so live broadcasting of the Sunday morning service was maintained for the time being and this also enabled people joining our service from further afield to continue to do so.
Prior to the pandemic the HHCC office was located within a shared office space at Liberty Tea Rooms and Community Hub (LTR&CH) in Hemel Hempstead town centre. Although LTR&CH was able to re-open in August 2021, Christians Against Poverty (CAP) and other services operating from the office required more space, so HHCC’s employed staff continued to work from home and this became a permanent arrangement.
While meeting in-person continued to be restricted due to government measures, giving to the church was largely maintained through regular online payments directly into HHCC’s bank account. This method of giving has continued following the lifting of restrictions and is now the preferred way of giving for most church members. Despite all the challenges of the last couple of years, giving remained remarkably consistent and generous.
Support and contact were maintained with churches and ministries in our local community and overseas in India, Nepal and Kenya, with whom we have an ongoing relationship. Although normal overseas travel was not possible for most of the reporting period, regular communications were maintained via video calls and update reports.
Normal meetings of the Harvest Alliance UK network also continued online and the Lead Pastors and Administration Team continued to maintain active engagement and support. Following the lifting of government restrictions, a Harvest Alliance Leaders Gathering was held in Retford, in September 2021, which was followed by an open conference at the end of March 2022. A regular programme of UK Leaders Zoom meetings along with other National and Global Zoom meetings continued throughout the reporting year and provided an invaluable source of encouragement and resource.
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
Objectives and Activities
1. Advancing the Christian Faith
HHCC is a family of believers who seek to demonstrate the transforming love of Jesus Christ through word and action in Hemel Hempstead, the UK, and through its connections around the world. The main focus of the church’s work is directed towards achieving this objective. During the year the main activities of the church continued to be adapted due to the pandemic and consisted of the following:
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Sunday Morning Service – conducted online via Facebook and in-person, comprising worship, bible-based teaching, prayer and communion.
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Life Groups – small groups meeting online and in-person during the week where members support and encourage one another and grow in faith. These groups include worship, prayer and bible study.
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Men’s Group – meeting online and in person. Affiliated to Christian Vision for Men and providing leadership and support for a men’s meeting on Monday nights attended by HHCC members and others from different churches and the wider community.
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Prayer – regular prayer guide and focus with online prayer meetings via Zoom.
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Coffee Lounge – online meeting for encouragement and support following the Sunday morning service until August 2021.
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Gifts – HHCC made gifts from both general funds and special offerings in support of other charities and individuals in the United Kingdom and overseas. This included a grant to New Horizons Christian Fellowship (NHCF) towards the cost of building a combined church and residential bible school in Damak, Nepal and supporting the salaries of the NHCF pastors in India and Nepal.
2. The Relief of Poverty
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HHCC continued to support the Debt Centre and other services operated by CAP in Hemel Hempstead by LTR&CH. David Young (Lead Pastor) was an active member of LTR&CH’s CAP Church Partnership Team.
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Members contributed to food hampers distributed by CAP to people suffering financial hardship in the local community.
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HHCC and members gifted funds to support families affected by the war in Ukraine.
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HHCC gifted funds to NHCF India towards the cost of establishing a dairy farm as a new business enterprise in Chittoor.
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HHCC and members gifted funds to NHCF India to support the education of young people in Vellore and the employment of a teacher at a school in Chittoor, with the aim of improving future employment opportunities.
3. The Advancement of Education according to Christian principles
No activity reported during this year.
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
4. Provision of Community Facilities
No activity reported during this year.
Achievements and Performance
A summary of achievements is as follows:
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The main Sunday morning service successfully continued online before returning to in-person meetings in August 2021.
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A Coffee Lounge Zoom meeting following the Sunday morning service continued to be run until the return to in-person meetings.
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A weekly Prayer Zoom meeting provided a place for corporate prayer for the church although this reverted to bi-weekly from September 2021.
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A weekly Prayer Guide was published providing spiritual direction and encouragement along with a focus for prayer for the church family. This reverted to a monthly prayer guide and focus from September 2021.
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HHCC’s office space at LTR&CH was closed due to the pandemic until August 2021 and consequently all employed staff continued to work from home and this subsequently became a permanent arrangement.
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David Young completed his ‘Love Hemel’ Prayer Walk on the 15th December 2021. The Prayer Walk covered every street in Hemel Hempstead and used “The Lord’s Prayer” as a template to pray for the healing and recovery of the community from the effects of the pandemic and was featured in the Hemel Hempstead Gazette in December. In March 2022 another ‘Love Hemel’ Prayer Walk was launched to facilitate prayer in every street in Hemel Hempstead. 41 people from 10 different churches joined together to saturate the town in prayer in the two weeks leading up to Easter.
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HHCC continued its association with Samaritan’s Purse (www.samaritans-purse.org.uk) and, as a result of the dedication and commitment of a church member over a number of months, 38 shoeboxes were filled with toys, hygiene items and school supplies, and despatched for ‘Operation Christmas Child’. Some church members alternatively used the online service (set up during the pandemic) to donate towards shoeboxes.
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HHCC continued to support the work of Dacorum Street Pastors, Charity No. 1179935, with three church members serving as Street Pastors on weekend patrols in Hemel Hempstead town centre as Covid-19 regulations permitted.
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David Young attended a monthly meeting of local church leaders facilitated by Churches Together in Hemel Hempstead.
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HHCC Leaders Derek and Penny Oliver continued to develop the work of Route 61 (International) (Route 61), Charity No. 1189501 (www.route61.net), in Kenya with children in the juvenile justice system and their families. HHCC Leaders David Young, Derek Oliver and Sarah Bennett served as trustees of Route 61, and HHCC provided regular financial support.
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HHCC continued to provide administrative support to Harvest Alliance UK (HAUK), Charity No. 1123185. David Young served as a trustee of HAUK, he and Caroline Young served on the UK Core Team, and David Shaw served as treasurer.
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
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HHCC continued to provide financial support to LTR&CH, Charity No. 1077335, which successfully reopened in August 2021 following the lifting of the government’s pandemic restrictions. David Young and Owen Cooper served as trustees of both HHCC and LTR&CH until December 2021.
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HHCC continued its practical support and involvement in delivering CAP’s services through LTR&CH. The work of the Debt Centre providing support to local people with unmanageable debt continued via online meetings throughout the period LTR&CH was closed during the pandemic until in-person meetings resumed in August 2021. One church member served as a Debt Coach, two others were involved in running CAP Money (budgeting and financial management) courses, and others as CAP client befrienders. HHCC hosted a CAP Sunday Service on the 17[th] October 2021 to highlight and celebrate the charity’s work nationally and within the local community.
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Caroline Young and another church member served as trustees of Cornergate Foundation, Charity No. 11652641, which works with prisoners and ex-offenders helping them rehabilitate and resettle after prison. A financial gift was made to support this valuable ongoing work in the community.
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A new series of online media content entitled “In the limelight” was launched comprising interviews with charities and ministries with which HHCC has a relationship. The aim of these videos is to provide a more in-depth insight into what the work of the organisation looks like on the ground, and in November 2021 began with an interview with Kim Hobbs, CEO of Cornergate Foundation.
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HHCC continued to provide regular financial support to NHCF in Vellore, India. This finance was used to fund the ongoing education and other needs of three young people under NHCF’s Wonder Kids programme and the employment of a teacher at the Parivarthan (Transformation) School, situated in Company Village, Chittoor, as well as the provision of school books and supplies. The support also assisted with funding the monthly salary of the church pastors. Support continued to be provided for a Dairy Farm Enterprise project. Due to the pandemic and extreme local weather conditions, the progress of the Dairy Farm groundwork and construction was delayed but it was anticipated that this start-up enterprise was should be in operation by the end of summer 2022.
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HHCC supported NHCF in Damak, Nepal by assisting with funding for the pastor’s monthly salary. This ensured the continued growth, pastoral and spiritual support for the church membership, and the spread of the Christian Gospel in the wider area. Support was also provided to support the construction of a new church building for that will also become the home of the Ezra Bible School, a 3-month residential Christian Leadership Training programme.
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HHCC provided pastoral and spiritual support to John Noble who continued his long association with Heart for Kids (www.heartforkids.org). Covid travel restrictions meant that volunteer teams to China were suspended but John participated in online calls with volunteers, organisation leaders and in-country staff, and co-hosted online monthly prayer meetings with supporters in Europe and South Africa.
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John Noble served as a trustee of Chinese Church Support Ministries, Charity No. 327709.
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HHCC successfully launched a new website, www.hhcc.org.uk/, in February 2022 that incorporated a branding refresh and integration with existing social media platforms.
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Hemel Hempstead Community Church Trustees’ Report for the year ended 31[st] March 2022
Grant Making Policy
HHCC makes grants to other charities and individuals that are working to achieve the same objectives, namely making Jesus Christ known. These grants may be gifts to speakers, often partly funded by special offerings taken for this purpose and supplemented from general funds. Many grants are made to other charities working both in the United Kingdom and abroad with similar aims to the church and a policy has been established of making regular grants of income received by the church.
Additionally, grants are made to organisations within Hemel Hempstead that work with children, young people, the homeless and other needy groups. As part of HHCC’s mission to share the love of Jesus Christ in our local community, grants are made to needy people, both members and contacts from outside the church family. Significant grants are made after the trustees have agreed on the amount and recipients. They may be made in response to a specific appeal or need of which HHCC’s Leadership Team or members have become aware.
Financial Review
Income and Expenditure
For the year ended 31[st] March 2022 total income was £171,270, which was £19,892 higher than the previous year. Expenditure was £145,027, which was an increase of £17,991 on the previous year. This resulted in a net surplus of £26,243, which was £1,901 better than the previous year.
The trustees continue to monitor expenditure to maintain costs in line with general income.
Reserves Policy
The charity’s reserves policy is that unrestricted funds (funds that have not been designated for a specific use) should be maintained at a level equivalent to between three- and six-months’ expenditure. The trustees consider that maintaining reserves at this level would ensure that, in the event of a significant drop in funding, the charity would be able to continue its current activities while consideration is given to ways in which additional funds might be raised or expenditure reduced. The trustees continued to pay close attention to the level of reserves, with a view to these being maintained within the levels outlined.
Asset Cover
Note 16 to the accounts sets out an analysis of the net assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charity’s obligations on a fund-by-fund basis.
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Hemel Hempstead Comnwnity thurch Trustees, Reportfvr the year ended 315t March 2022 On behaf of the Board of Trustees: Mr DJ Youn8 Trustee Date: i {/,,/,-
Hemel Hempstead Community Church Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year that give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year.
In preparing accounts giving a true and fair view, the trustees should follow best practice and:
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Select suitable accounting policies and then apply them consistently
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Hemel Hempstead Community Church Independent Examinerfs Report To the trwtees OA HemelHempstead Community thurch I report to the truees my examii&ion of the f031 statements of Hemel Hempstead Communty Church (the charityi for the year ended 31° March 2022. Reswislbllltle$ arml S1$ of Teport As the trustees of the charity {d also its direttors for the purw)ses of company law) are responsible for the preparation of the fCla statements in aCcOrdte with the requirements of the cOrrpleS Act 2(X)6 (the 2(X16 Act}. Havng satisfd myself that the fincIal statemerts of the charity are not requ ired to be audited under Part 16 of the 2IXJ6 Att and are eltgible for independent examination, I report in respect of my examnation of the charity's f£1 statements carried t under section 145 of the Ch3ritiesAct 2011 (the 2011 Art). In carrying out my examY)ation I have folbwed all of the applicable tlrectionsgNen by the Chaty CorrniEl under section 145151{b) of the 2011 Act. Independent Eyamlner's Statsment I have completed my examination. I t(mfim that no matters have come to my attention in connection with the examiiati¢Jn gNing mecau5e to believe that inany material respect: l. accounting records were not kept in respect of the charity as required by sectlon 386 of the 26 Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the attounts 8ive a true and fair view which is not a matter considered as part of an independent examination; or 4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Prattice for accounting and reporting by charities applicable to charities preparing their accounts in accordan with the Financial Reportin8 Stsndard applicable in the UK and Republlc of Iland IFRS 1021. I have rCOnCernS arKI have ccme across no othermtersin ¢(neCtI1)n with the examination to which attention shou kl be drawn in this rert in order to enable a proper understandin8 of the fil¢•31 statements to be readd. HB Accou ntants Plumpton House Plumpton Road Hoddesdon Hertfordshire ENIIOLB
HEMEL HEMPSTEAD COIAMUNITY CHURCH STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDrruRE AccouKr FOR THE YEAR ENDED 31 MARCH 2022 Total 2021 2022 Incomlng r0•ou•S fyom g•n•rat•d fundo Voluntary Irorne Resources from Charitat4e actrrfty Investrnent income 163.830 5,319 192 1129 166.759 5,319 192 149.515 1,697 Total Incomlng I8•ou• 169.141 2,129 171270 151,378 A•Ure•l •xp•nd•d Ch•rlt•bl• •ctMU Advancement of the Christian Faith Relief of need8 and hardship8 Provision of 8ttial weware communlty fxillti88 119.650 7,700 16,567 119.660 7,71)0 17,677 100.025 8,805 18.208 2,120 Totsl mourco• •xwthd 142,907 1120 146,027 127,036 N•t InMmlngl{outyolng) r••ourc•• b•lor• tran•f•rn 26334 26243 24,342 Gr088 transfers betslpen fund N•t Incomel(dofflclt) for th• y••rl N•t mov•m•nt In fund• 28334 24,342 Fund balanc88 at 1 11 2021 7SM07 V72 80,279 55,937 Fund balance• at 31 Mah X122 101041 106 80,279 The statsment of financial a(l1¥its I18$ all wns aml losses nised in tho yoar. All income and expenditure derive frDm a)nlinuiry aclivitss. The slatement of financial a¢bvilEs also crffiplies wilh the requirements for Incon and expenditure a4)Unt under the Companies 2(Kh. 10
HEMEL HEMPSTEAD COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDrruRE Accoupir FOR THE YEAR ENDED 31 MARCH 2022 FOR THE YEAR ENDED 31 IAARCH 2021 Total 2021 Totsl 2020 funds Incomlng r••ourcM from g•n•rat•d lund• Voluntary income Resources from Charilable acbwty Investrnent incom8 143.226 1.697 149,515 1,897 150,877 600 183 Total Incomlng rn•ourc•• 14S,089 161,3n 151.660 R080urcM •xp•nd•d Chrltsbh ctlvld•• Advancement of the Christian Farth Relief of needs and hardships Provision of socwl welfaro 1)ynmunty kn'liti88 100,025 6,337 16,031 100,026 8,806 18308 109,379 5.209 16.670 2.175 122,393 4643 127,036 131,258 N•t In¢omlngl(outyolng) rn•ouTrM b•forn tr•n•f•rn 24,342 20,402 G8 transfers l)et4fftn funds Net Incom•lld•lktt) for th• y•arf Not movomont In fund• 20,402 Fund balanS at 1 Aprll 2020 63.111 2.828 55,937 35,535 Fund balanco8 at 31 Mareh 2021 76007 44n 80379 55,937 11
HEMEL HEMPSTEAD COMMUNITY CHURCH BALANCE SHEET AS A T 31 AIARCH 2022 2022 2021 Flxod amats Tangible assets 12 2,282 Current a•••ts Debtors Cash at bank and in hand 13 21.909 98,52S 17.775 67,621 120A34 85,396 Crodltorn: amount• f•lllng du• wlthln ono yoar 14 117.5121 (7.399) N•t curr•nt a88•ts 101922 77.997 Total u••t• Iw• ¢urr•nt Uabllltl•• 108.522 80,279 Incom• lund• Restrlthd fund8 4,472 Unreslricted fund8 101041 75.807 lo822 80,279 The company18 entitled to the oxemptM fr(xn ts wdrt requiremant containod in sectlon 477 of the Companies Act 2006, for the year ended 31 March 2022. No member of the company has a notre, pursuant to sectK)n 476. requiring an audit of th08e aco)unts. The truslees, responslbilibes for enwring that th8 thity keeps xcounling re1$ which ry)mpty with section 388 of the Act and for preparing accounts whK give a true and fair ot tre stste of affairs of the company as at the end of the financial year and of its incomsng resources and applKZtion of resources, including its inlxme and expendrture, for the financial year in accordan with requirements of sectims 394 and 395 and wthich other158 L¥)mply the requirements of the CompanM Act 2tM relaiing to Kwunts. so far as app1ixb to tho company. These accounts have been prepared li ordan with ts sy0visS applKzble to C4)mpanies subject to the small companies, regime. The accounts we approved by the Trustees on D.J. Young Tru8tae 12
HEMEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE Accoupirs FOR THE YEAR ENDED 31 MARCH 2022 eountlng polkl•¥ Charlty Inlornthon 1.1 Aecountlng eonventkjn The ac¢#Junts h8¥8 been wepgr•d in Kcordan ith Inmt d8•d, the Charrtm Acl 2011 and"Arrn11 and Repo"n9 by Chwibes.. stateme of Rg¢¢mm fjpplkabltr to <aritI prewng their 8cu)unts in 0ccord8n¢8 1th the Fin8Ma•l Repoiting Stwthrd applvbl8 in the UK Rewblic of Ireland {FRS 102}" la8 amendod for aetsjunling p•ric#ts clMenc1 1 Januwy 20211. The curc is o Publ Benefft Enlity a$ d•fin•d by FRS 102. Th• churth ho8 tsk•n thntage of th• th• SORP fordiilieB apptytro FRS 102 u181 Bull8Un 1 Mt to prepare a Stat•mtnt ofCo•h FIM. The 8¢>)Junts have departed from fv Chwrfie8 IAccounts Repc¥ts) R•gulallM8 2(J8 onty to th• axtsnl rnqulr•d lo provide a true and fw'r T•kn. depgrtLr• ha8 Inbthd fc4lLvAiry the Statem of RMorA8d for tharbile8 app'n9 FRS 102 rnther than fv v•rrith ofth8 stat of R•Ly)mnnd9d Praclke lch 58 rgferfed lo in Regulths ixrt ¥thlch hu b•gn tAthlrwfft. 1.2 (3olng eone•m 1J Charftabl• fund• 1.4 Re8ourco8 •xp•nd•d 88 the cannot r1M IL 1.5 Tanglblg fix•d asB•ts Oopreoation is reci3ni8ed 80 88 to i>ff coot ty¥thlN)n d assets ther sIdual Vall o¥wtheir useful lfves the b$.. Fixtures, fflb'ngs arnl The gain orloss arising on the disposal of an asset is deteri as th8 dfiffereThz sth eedS and the ¢ing value ofthe asse( aThJ Is Iwmsed in Kum[eX[litU[e) forthe yw. 13
HEMEL HEMPSTEAD COPAPAUNITY CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AIARCH 2022 Accounllng polkl•• (contlnuod) 1.6 Impalrmont of fix•d •••ot• thgre 18 any Indl¢tion that those as#ets ha¥e suffered 8n ryairrnent Iw. Kany WlCatIon e>Jsts. thg 1.7 Ca•h and ¢Mh •qulv•l•nts Ca8h and cash equl¥8lents in(th ¢••h in depots at lth baro. IA Flnanclal In•trum•nts Fir81 Instrum•nl• luuw, of FRS 102 to all of its fin•Mxal Fln8n¢ial a88ets and lbilIty•S are offs•t, with not we81 in th8 fin8nrial s18t08. vthen th•r•18 810g9lty en1¢•bIe dghl lo set off the TecognM¢d Ilwe h an Intenloon to 1110 on a Ml b#818 or to reall Ihe 888ot and th• Ibthty mu11•s. Ble Ilmnclal a8•0ts unle88 thè arrangomonl ronstitirtes 8 finwKirKJ transxkn, the tr•n8aLlion IB nw8UTOd 41 the value of the lutur• r•clpts dl8c¢wthd at • ¥W••l. darfw al Tlihln ont year are not amrlised. Ba8k ffnandai Basic findI1 l•bililM, irKknlirwJ b•nk rwiiwd at tr4nwlk)n fv unle8• Trade creditors arè ol08tiOn8 to goods or 8er¥w thal been WUiTed in tho ldinary cJ)urg8 of operations from suppli. Am04mts payable we da881 as IXXTenl liabiltti•& rf poym¢nt 18 rythin one year or less. If not, IW are pro8enknJ a8 Ilth'llts&•. Tr•Je utyJitCrfB are reo)gni8&J initb81ty 81 transadlon 1.10 Leas06 Rentals payab under operalng lea8e8. hl#ng any Ise lo ingyne a straight lim basis owthe term of the relevantloase. 14
HEMEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AIARCH 2022 Crltlcal aeeountlng e•tlmth and judgffiwnts a88umptiM8 about the caY7rj aryJnt ol assets a1 Iwbilllis that are reath appOt from oth8r sour¢e8. b8 relevant. Adual resu118 may drflerfrcth these eslimates. are recowi8•J in ts period in the e81ime18 [1&•1 thg 8ffeL8 £ty th81 Flod, or In th• Volunlary Incom• Total 2022 186,759 Total 2021 149,515 fund• 163,630 fund8 2.129 Ttthes, offerings and gift3 TIthM, ofl•rfng• and glft•: Unrestricted funds.. Titho8, offerings and gi Income tax reclaimable 133 30.146 116,870 26,556 183.630 143,226 R68trict&J funds: Tithes. offerings and gifts Income tax reclaimabte 2,129 6,134 155 2,129 6,289 2022 2021 Services io another Chrithn (*writy 4319 1,697 InvMtm•nt Inffl• 192 15
HEMEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE ACCOUNTS FOR ThIE YEAR EhlDED 31 MARCH 2022 Oth•r Grnnt lundlng Total 2022 Total 2021 Soo also not•: 12 13 Charftablo actlvlll8• Activit undertaken directly Grant funding of activits'és Support costs Admin support for a chri8ts.an charty 670 14,072 81A86 73,288 14,166 14.166 18.602 7,773 17,287 18.602 5,297 5,297 1,897 Total 90,742 670 14,072 14.186 119.600 100,025 L• Acuvllles undertaken directy Grant fundirKJ of activit 7,700 7,71XI 8,805 7,700 7,700 8.805 Activfties undertaken directly Grant funding of activities 17.677 17,677 18.208 Total 17,677 17.677 18.2Ckry 90,742 670 14M72 39,543 14S,027 127,036 16
HEPAEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE ACCOUPtrs (coKnNUED) FOR THE YEAR ENDED 31 AIARCH 2022 A¢tlvMl•• und•rtak•n dlr•clty 2021 other costs reMing to of the Christian faith (y)mprise'. Rent Equipmènt and repalrs &xial events and caten. Telephone and Internet Prints'ng. postage and slat Insuran and lttnces Motor and travel Literature and trainirKJ Hospitslty and outreach Publiaty Branding refrh and w*bsite dwn Bank charges Independènt examinern fee Loss on dlsposal of ats Sundry expen888 4.850 293 426 425 192 1,885 800 504 276 654 223 2,047 195 1,049 1,975 201 895 41 1,000 493 837 405 14,072 7,194 Grants pay•bl• Grnnl• to Grants to In•lltthn• Indlvldu•l• Total 2022 Total 2021 Advancement of Ihe Christian F•th Relief of needs and hardships ProVisn of so¢ial vRllare communty fxilrlièj 10.075 14,166 7,700 17,677 7,773 8.805 18,206 7,700 10.000 21.791 17,752 39,543 34,784 R88tr1ct8d Grants Unrestricted Grants 2,120 37M23 4,643 30,141 39,543 34.784 Grants to insbtutlons relatsng to advanc1 of the Chnstsn faith c4)mprise: HaNest Alliance UK Bibles ftjr Children 4.091 3.580 500 4091 4,080 Grants to 1nstrtsrti(S relakng to rewof newjs arKI pShip cixnwwe". Route 61 (Intemational) Comergate Fwndation Harvest Allan UK- For Ukrav 2,10) 500 2.100 17
HEMEL HEMPSTEAD COMPAUNITY CHURCH NOTES TO THE ACCOUNTS {CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2022 2022 2021 Grants payabh Icontlnu•d) Grants to inststsJtK)ns relatr'ng to FffjVM)n of social welfare (xlmmunty fa?lrties compri8e'. Dacorum Street Pastors Llberty Tea Ro)ms and Cornmunlty Hub Haven Renewal Centre- HaThest Garden 200 12,570 275 10.000 10,000 13,045 Support ec4t• Staff costs 18,602 17,267 10 Tru•lo•• Trustees, remuneration paid in the year was £54.694 (2021". £53.6211 One trustee was re-iml)ursed for expenses paKI in the yoar12021'. 1}. Expenses pd in the year, primarily travel and xo)mmcAlth, totaknj £246 (2021.. £195) 11 Employ•8• Numhr ol •mploy• The average monthty number ol empknyees during the yearwa8: 2022 Numb•r 2021 Number Pastoral Trnasurer Admlnk8tration 2022 2021 Wages arKI salaTi8S Soclal security costs NIC eM0Yrnent alkywKe 86,702 80.960 7,528 (4,000) 90.742 84.488 There V•W8 no empk)yees vANJse annual emoluments £60.0(K) or moro 18
HEMEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE ACCOUNTS (coKnNUED} FOR THE YEAR ENDED 31 MARCH 2022 12 Tanglbla fix•d Flxtuv•8, ffttlng• & •qulpmgnt Co8t At 1 April 2021 Additsons Dw)sals 12,102 2,481 {2,522) At 31 M•rch 2022 12,061 At 1 April 2021 Charge lor the y8 Disposals 9.820 670 12.029) At 31 Maveh 2022 8,461 N•t book valu•: At 31 hlarch 2022 At 31 March 2021 2,282 13 D•1 2022 2021 Income tax recoverab Prepayments and accnjed income Other debior 19,649 535 1.725 18,888 327 780 21,909 17,775 14 Cr•dltorn: amounts falllng du• wlthln on• y•ar 2022 2021 Taxes arKI social Security Accruals 2,037 15,475 2,320 5,079 17,512 7,399 19
HEMEL HEMPSTEAD COMMUNITY CHURCH NOTES TO THE AccouKfs (CONTINUED) FOR THE YEAR ENDED 31 IAARCH 2022 15 R•strlcted fund• The ino)me lunds of the charity include restrthd funds Cornprng the urxlNled balan(x of donats'ons and grants held Int for speikn pu B•l•nc• at Inc4Jming Rowurcm Trnrnfern 1 Aprfl r••ourc 2021 Balance at 31 March 2022 8peaal gtfts fund 4.472 2,129 (2.1201 Th8 grfts fund represents moni88 9bven for wryx)8e8 which have not yet been distributed to the relevant insltiJlion8 or indNAYu. FOR THE YEAR ENDED 31 IAARCH a121 ljov•ffl•nt In lund• B•lanc• at Ineomlng RMoure•• Trnn8f•rn l Aprll rn•OUfC 20 Balane• at 31 March 2021 Spocial fund 8.289 (4.643) 4,472 16 AnAty•l• of n•t a•••t• b•tsM•n fund• Total fund8 Fund balances at 31 2022 are reWeSen by. Tangible fixed assets Current assets Credrtor5'. amounts falling due within one 115,953 {17.512) 4.481 (17.5121 102,041 106.522
HEMEL HEMPSTEAD COPAMUNITY CHURCH NOTES TO THE ACCOUNTS Icop¥llNUED) FOR ThIE YEAR ENDED 31 MARCH 2022 17 Rolat•d party trnn¢o Caroline Young. wife of DavKI Young. a salary of £19.731 (2021: £17.5631 is algo a twstee of Comergate Foundation whth rer1 a donat*)n of£50012021.' £nd) Jemma YIng, daughter of David Young. fttaved a saL8ry of £10,37412021.' £7.9001 Jemma Young and Hannah Young, daughtsrs of DavKI Young, are the partners of surrender.co which provided branding and Vb$ite serrfices lo the Chanty cosling £895 (2021.. £nil) Davld Young was. until 6° Decemb8r 2021. and Owen Cwr is 8180 a trustee ol Liberty Tea Rry)m6 and Community Hub Wh receNed donations totalling £10.IYiO 12021.. £12.570) David Young is also a trustee of Harvest Alliance UK reca¥ed donath)ns b)tallwy £7,091 (2021: £3,580) David Youw and Sardh Bennett wrf8 of Chnstorthr Benne¢ we abso ljusteu of R(xrte 61 Ilntsmatlolnal) which rewv•J donations totalling £4,200 (2021: £2,1ts)) 21