Charlty Reglstratlon No. 1105214
Company Reglstratlon No. 5178040 {England and Wales
Hemel Hempstead Community Church
Trustees, Report ondAccounts
st
For the Year Ended 31 March 2024

Hemel Hempstead Community Church
Legal and Administrative Information
Trustees
Mr D J Young
Mr CJ Bennett
MrRJTate
Mr J A Noble
Mr R Winski
Mrs B Downing (appointed 02107123 -
resigned 26111/24)
Treasurer
Mr D Shaw
Secretary
Mr J A Noble
Charity Number
1105214
Company Number
5178040
Principal Address
63 Shearwater Road
Hemel Hempstead
Hertfordshire
HP3 OGB
Reporting Accountants
HB Accountants
Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
ENII OLB
Bankers
Metro Bank
One Southampton Row
London
WCIB SHA

Hemel Hempstead Community Church
Trustees, Report and Accounts
Contents
Page
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner'5 Report
Statement of Financial Activltles
10-11
Balance Sheet
12
Notes to the Accounts
13-20

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
The trustee5 present their Report and Accounts for the year ended 31st March 2024.
The accounts have been prepared in accordance with the accounting policies set out in Note
I to the accounts and comply with the charitV'5 Trust Deed, applicable law and the
requirements of The Charities Statement of Recommended Practice, 'Accounting and
Reporting by Charities,, issued October 2019. The trustee5 also have due regard to guidance
published by the Charity Commission on public benefit.
Structure, Governance and Management
Hemel Hempstead Community Church IHHCC) is a company limited by guarantee.
Trustees
The trustees who served during the year were:
Mr D J Young
Mr C J Bennett
MrRJTate
Mr J A Noble
Mr R Winski
Mrs B Downing lappolnted 02/07123- reslgned 26111124}
Trustees are appointed and removed by the Board of Trustees as outlined in the charity's
Artlcle5 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 sufficlent 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 thelr responslbilities and assist them with their
work.
Management
Resi)oiisibilily fui HHCC'S IL)<idership fa115 broadly into two areas: legal, fiiiaricial, liealtli and
safety, and other similar aspects that are malnly the responsibi lity of the trustee5, and
spiritua l and pastoral matters and activities that are overseen by the Leadership Team.
The day-to-day management of HHCC'S norrnal 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 IHAUK}, which is itself part of Harvest
Alliance's global family of churches and mi nistries.

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
HHCC Highlights
Over the summer we enjoyed 'Church in the Park, over three Sundays in July and August.
Our main service was relocated to Gadebridge Park incorporating worship, testimonv,
prayer, communlon, picnic lunches and games. All ages enjoyed these open-air meetings in
this beautiful community space,
We also had the privilege of helping facilitate the Love Hemel prayer walk. The vision is to
gather Christians from different churches across the town to prayer walk every street in
Hemel Hempstead. It was a delight to see support for this prayer initiative continue to grow
aided by a new website and the use of social media. The main walk took place on the 151 Julv
with participants gathering in Gadebridge Park for a time of worship and prayer before
dispersing to prayer walk the streets. There were 75 people from 16 dlfferent churches
prayer walking the town enabling us to prayer walk 750 streets all at the same time. The
remaining streets were covered by Individuals, prayer walks In July.
In November a team of seven people from HHCC, led by David and Carollne Youngi were
able to visit Derek and Penny Oliver and the Route 61 {Internationall {Route 61) local team in
Kenya. Thi5 was the first HHCC trip to Kenya since the pandemic. It was a great Joy to spend
time with the Route 61 team and vlsit thelr new office base In Kisumu. The team were able
to learn about the development of Route 61's work within government Instltutlons and the
wider community. By invitation the team were able to visit three juvenile justice institutions
to see first hand how Services are dellvered in these settings and learn about the day-to-day
challenges the team face.
For our Christmas Service we had the joy of holdlng a Joint service with Hemel Vineyard
Church at Warners End Community Centre. It wa5 $0 good to work together on all aspects of
the service and share thi5 special celebration of the birth of Christ with another church. The
service was well attended with many visitors of all age5 enjoylng this specia I time.
Leaders from HHCC and the wider church continue to enjoy the benefits of being part of
HAUK. Leaders were able to attend the Autumn conference at Oasis Church, Colliers Wood,
London in October and the leaders, gathering in Hemel Hempstead, In March. The HAUK
Southeast Flub met regularly during the year with 14HCC hosting this regional l oaders,
meeting in November. Alongside this a regular prograirme of UK Leaders, Zoom meetings
and other National and Global Zoom meetings continued throughout the year.
In March HHCC enjoyed another short visit from Pastor Yohan, New Horizons Christian
Fellowship {NHCFI Vellore, India, who was also able to join us at the HAUK leaders, gathering
in Hemel Hempstead.

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
Objectives and Activities
l. Advancing the Christian Faith
HHCC is a family of believers who seek to demonstrate the transforming love of Jesus Chrlst
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.
Durlng the year the main activities of the church consisted of the following..
Sunday Morning Service - comprising worship, blble-based teachin8, prayer and
communion wlth a time for fellowship over refreshments served before and after the
service
Llfe Groups- small groups meeting in-person during the week where members
support and encourage one another and grow in faith. These groups include worship,
prayer and bible study.
Men's Group - Afflllated to Chrlstlan Vlslon for Men (CVMI, provlding leadershlp and
support for a men's meeting on Monday nights attended by HHCC members and
others from different churches and the wider community.
Prayer- monthly prayer guide and focus with twice-monthly Zoom prayer meetings.
Glfts- HHCC made gifts from both general funds and special offerings in support of
other charities and indlviduals in the United Kingdom and overseas, These included
grants to HAUK, Charity No.1123185, to support its work in advanclng the Christian
faith in the UK,, and
Youth Across Hemel, Charlty No.1179672, to support its expandlng work in local
secondary schools; and
Christian Recourse5 for Primary Schools Trust, Charity No.1053115, to support the
provision of bible5 to students i n local primary schools
regular fundin8 to support the salaries of the NHCF church pastors in Vellore, India
and Damak, Nepal.
2. The Relief of Poverty
HHCC continued to support the Debt ce.ntre and other services provided by Christians
Against Poverty ICAPI in Hemel Hempstead by Llberty Tea Rooms and Community Hub
{LTR&CHI, Charity No.1077335. David Young was an active member of the LTR&CH CAP
Church Partnership Team. One member served a5 a Debt Coach, two members served
as Money Coaches and others as CAP client befrienders.
HHCC and individual members gifted funds to NHCF India to support the employment
of a teacher at a school in Chittoor, with the aim of improving future employment
opportunities, and the running of a dairy farm,
HHCC and individual members gifted funds to Route 61 , Charity No. 1189501, to
support its work in Kenya with children in the juvenilejustice system.
HHCC gifted funds to Cornergate Foundation, Charity No. 11652641, for its work with
prisoners and ex-offenders.

Hemel Hempstead Community Church
Trustees, ReportAor the year ended 31 March 2024
st
3. The Advancement of Education accordlng to Christlan prlnclples
No activity reported during this year.
4. Provislon of Communlty Facilittes
HHCC continued to Eift funds to LTR&CH to support its running of the CAP Debt Centre
and provision of other CAP services in Hernel Hempstead.
HHCC gifted funds to Heart for Kids Iwww.heartforkids.org}, which is registered with
the Australian Charitles and Not-for-Proflts Commission (ACNC) and holds Australian
Business Number IABN) 77612163265, for the ongolng work of providing community
facilities, such as safe water bore holes, in India.
Achievements and Performance
A summary of achievements is as follows:
The Sunday morning service continued at the Hemel Hempstead Seventh Day
Adventist Church with refreshments served both before and after the servlce providing
a space for connection.
A twice-monthly Prayer Zoom meeting provided a place for corporate prayer with a
monthly Prayer Guide circulated to provide spiritual dSrectlon and a focus for prayer
for the church and wider community,
The Love Hemel prayer walk initlative continued during this period. This started with a
launch service at Hemel Hempstead Methodist Church in May and culmlnated with the
main prayer walk on the I, July when 75 people from 16 different churches prayer
walked 750 streets across the town all at the same time. The remaining streets were
prayer walked by Individuals during July. A prayer guide based on 'The Lord's Prayer,
provided a corporate focus for prayer.
HHCC continued its association with Samaritan's Purse Iwww.samaritans-purse.org.ukl
and 33 shoeboxe5 were filled with toys, hygiene items and school supplies, and
despatched for 'Operation Christmas Child, Some church members continued to use
the online service to donate towards shoeboxes while others Jolned our shoebox
packing lunch after our Sunday service on the 19111 November.
Du i irig tlie ye¢ll H HCC coiitii)ue(I t() Support tlie work of l)acorum Street Pastors, {DSPI,
Charity No. 1179935, with three church members serving as Street Pastors on
weekend patrols in Hemel Hempstead town centre.
David Young attended a monthly meeting of local church leaders facilitated by
Churches Together in Hemel 14empstead.
During the year, flve church members served as volunteers for Youth Across Hernel.
This included running clubs and delivering RE lessons in local secondary schools and
helping to run "The Mix" and other fun youth events for young people, such a5,
kayaking and a bonfire partv.
HHCC Leaders Derek and Penny Oliver continued to develop the work of Route 61
Iwww.route61.net), in Kenya with chi Idren i n the juvenile justice system and tl)ei r

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
families. HHCC Leaders David Young, Derek Oliver and Sarah Bennett served as
trustees of Route 61, and HHCC provided regular financial support.
HHCC continued to provide administrative support to Harvest Alliance. David Young
served as a trustee of HAUK, he and Caroline Young served on the UK Core Team, and
David Shaw served as treasurer.
Caroline Young served as a trustee of Cornergate Foundation, which works with
prisoners and ex-offenders helping them rehabilitate and resettle after release from
prison. Regular financial support was made towards this valuable ongoing work in the
communltv.
A group from HHCC attended CVM'S "The Gathering" men's festival in June, which
provSded a time of spiritual refreshment, encouragement, and fellowship.
HHCC continued to provide practical and regular financial SLlPPOrt to LTR&CH in their
ongoing work to deliver CAP and other Services in the local community. The work of
the Debt Centre providing support to local people with unmanageable debt contlnued.
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, In June, David and Caroline Young attended the CAP Unlted Conference in
Peterborough which incorporated training for the new Money Course. HHCC hosted a
CAP Sunday Service on the 10 December to highlight and celebrate the charity's work
nationally and withln the local community,
In September, a church member Jolned a team from Through Faith Missions on a week
long mission organised together with four churches in Basingstoke. The church and
team members conducted a door visitation programme to help understand the needs
of local resident and publicised several public meeti ngs to advance the Christian faith.
HH CC continued to provide regular f inancial support to NHCF in Vel lore, India. This
finance was used to assist with funding a pastoral salary and the employment of a
teacher and advocate to Company Village, Chlttoor, supporting families facing the
challenge of re-location due to a government infrastructure project and the ongoing
oversight of a Dairy Farm.
HHCC supported NHCF in Damak, Nepal by assisting with fundlng the pastor's monthlv
salary. Thls ensured the continued growth of, and pastoral and spiritual support for the
church membership, and the spread of the Christian Gospel in the wider area, HHCC
provided pastoral and Spiritual support to John Noble who continued his long
association with Heart for Klds. John was part of a volunteer team which visited the
mission partners in Northern India in April and May. The trip incliided visitq to c.hild
Development (teaching) Centres and a Tailoring School, The team also visited villages
to see and hear from local people how they were benefltting from the installation of
safe water bores.
John Noble continued to serve as a trustee of Chinese Church Support Ministries,
Charity No. 327709,

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
Grant Making Policy
HHCC Makes Erants to other charities and individuals that are working to achieve the same
objective of making Jesus Christ known.
Many grants are made to other charities working in the United Kingdom and abroad with
similar airns to the church and a policy has been established of making regular grants from
income received by the chur-h. Grants may also be gifts to visiting speakers.
Additlona51y, grants are made to organisations within Hemel Hempstead that work with
chlldren, young peoplp, 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. Slgnificant 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'5 Leadership Team or members have become aware,
Financial Review
Income and Expendlture
For the year ended 31" March 2024 total income was £168,762, which was £16,764 higher
than the prevlous year. Expenditure was £158,148, which was an increase of £4,914 on the
previous year. Thls resulted in a net surplus of £10,614, which is £11,850 better than the
previous year. The trustees continue to monitor expenditure to rnalntain costs In line with
general Income.
Reserves Pollcy
The Charity's reserves policy Is that unrestrlcted funds (fund5 that have not been designated
for a specific use) should be maintained at a minimum level equivalent to between three and
six-months, expenditure. The trustees consider that maintainlng reserves at this level would
ensure that, in the event of a slgnificant drop in funding, the charity would be able to
continue its current activitiès while consideration Ss glven 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
f unds and a description of the triists, These assets are suff icient to meet the charity's
obligation5 on a fund-by-fund basis.

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31 March 2024
st
On behalf of the Board of Trustees:
Mr J A Noble
Trustee
Mr O J Young
Trustee
Date:
Date:
'/izJ

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:
Select suitable accounting poSicies and then apply them consistently
Make judgements and estimates that are reasonable and prudent
State whether applicable accounting standards and statement5 of recommended
practice have been followed, subject to any departures disclosed and explained in
the accounts
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 ascerta in the
financial position of the charity and which enable them to ensure that the accounts comply
with the Charities Att 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 f raud and other irregularities.

Hemel Hempstead Communlty Church
Independent Examiner's Report
To the trustees of Hemel Hempstead Community Church
I report to the trustees on my examination of the financial statements of Hemel Hempstead
Community Church (the charity) for the year ended 31st March 2024.
Responslbllltles and basis of report
As the trustees of the charity land also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006 (the 2006 Act).
Havlng satlsfied myself that the financlal statements of the charity are not required to be
audited under Part 16 of the 2006 Act and are eligible for Independent examination, I report
in respect of my examination of the charity's financial statements carried out under section
145 of the Charities Act 2011 (the 2011 Act), In carrying out my examination I have followed
311 of the applicable Directions Eiven by the Charity Commission under section 14515llb) of the
2011 Act.
Independent Examiner's Statement
I have completed my examination, I confirm that no matters have come to my attentlon in
connection with the examination giving me cause to believe that In any material respect;
accounting records were not kept in respect of the charity as required by section 386
of the 2006 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 accounts give a true and fair
view which is not a matter considered as part of an independent examination; or
4. the financlal statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting bv
charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland l FRS 102).
I 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 financial staternents to
e reached.
HB Accountants
Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
ENII OLB
2*

HEMEL HEMPSTEAD COMMUNITY CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrostricted
funds
Restricted
funds
Total
2024
Total
2023
Nol¢s
Incoming resources from genorated funds
Voluntary income
Resources from Charitable aclivity
Investment incomg
156,926
6,936
2,963
2,938
169,864
6,935
2,963
145,436
5,634
928
Total Incoming rosources
166,824
2,938
168,762
151,998
Resources expended
Charltable qcllvitles
Advdiicement of Ilio Christian Faith
Relief of needs and hardships
Provision of social welfare corninunlty facili118S
138,310
10,400
6,600
1,000
1,438
600
139,310
11,838
7,000
132,066
7,608
13,560
Tolal rosourc•s expended
165,210
2,938
158,148
153,234
Net incom?Ildèfl¢ltl for the yearl
Net movement Sn funds
10,614
10,614
11,236)
Fund balances at 1 April 2023
102,200
3,086
106,286
106,522
Fund balances at 31 March 2024
112,814
3,088
115,900
105,286
-rhe 51¢11emenl of financial aclivllios inclLides all gains and losses re¢ognisod ii) tho yoar.
All income and expenditure derive from continuing aclivilios.
Tl)e slaleinent of linanc.ial activities 81so complie8 with the requiremenls for an income and oxpendllure accouiil
Ltnder the Companics Act 2006.
10

HEMEL HEMPSTEAD COMMUNITY CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
FOR THE YEAR ENDED 31 MARCH 2023
Unrestri¢l¢d
funds
R¢strictod
funds
Total
2023
Total
2022
Incoming resour¢es from generated funds
Voluntary income
Resources from Charitable aclivily
Inv8slm&nt incoma
142,534
5,634
928
2,902
145,436
5,634
928
165,759
5.319
192
Total Inco￿1ng rosourG?s
149,096
2,902
161,998
171,270
Resources expended
Charitoble aotivllios
Advancemenl of Ilie Chrislian frallh
Relief of needs and hr)rdships
Provision of social welfare c.ommunlly facililies
132,066
5,400
11,471
132,066
7,608
13,660
11 g,650
7.700
17,677
2,208
2,089
Total resourc•s ?xpended
148,937
4,297
153,234
145,027
Net incomel(doficlt) for tha yearl
Not movoment in funds
169
(1,395
(1,2361
26,243
Fund balanc8s at 1 Aprll 2022
102,041
4,481
106,622
80,279
Fund balances ot 31 March 2023
102,200
3,086
106,286
106,.522

HEMEL HEMPSTEAD COMMUNITY CHURCH
BALANCE SHEET
ASAT31 MARCH2024
2024
2023
Notes
Fixed assets
Tangible assels
12
2,154
2,851
Curront assets
Debtors
Cash al bank 8nd in hand
13
18,069
10S,130
15,585
95.808
123,199
111.393
Creditors: a￿Ount$ falling due withln
one year
14
(9,4531
{8,958)
Net current ass•ts
113,746
102,435
Tolal assets less Gurrent liabilitle5
116,900
105,286
Income funds
Reslricled funds
15
3,086
3,086
Unrestricled funds
112,814
102,200
115,900
10Jf,286
Tl)e coinpaoy Is enlilled lo tlie expmplion from Ilio audit requirement contained in scGlion 477 of11)e Coirpanies Act
2006, for Ihc year pndod 31 March 2024. No member of tlie Gompany has doi)osilgd <1 IioIiLe, Pllrsuanl to section 476.
requiiing an avdil of tliese accounls.
The Trusleos, rosponslbililios for ensuring t118t Ihe charity koeps accouriling records which comply with section 386
of the Act and lor pr8paring accounts wliich give FJ Iriip and fair vicw of Ihe stale of affairs of the cnmpariy as at Ihe end
of tlie linf?nc.lal yoar ¢intJ ol ils Incomlnti resourcos and applicalion ol rosources, inclu(ling Ils income (Jnil pxi)Liiidilurts,
for the fin¢inr.ial yec2r in Ir c.rnrdanc,e willi rcquiroments ol scclions 394 and 395 and whlch otherwise coiiiply with Ilie
reqtJirp.monls ol tho Companies Acl 2006 relaliiig lo ar,r.nunl8, $0 far as applicable lo the company
These accoiinls have been preparp(l in arcordcince will) Ilie provisioiis applicable lo cnmpanics subject lo Ihe sinall
compariiFYS' regiin8.
The accounts were approved by the Trustees on
?LQrn&iJr 20.2 W .
J,A. Noble
Trustee
D.J. Young
Trustee
12

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Aooounting polioies
Charlty Information
Heinel H6mpstead Community Church 1$ a company limited by guaranlce.
1.1 A¢countlng convontion
The aG¢ounls have been prcpar¢d in accordance wilh the church's Irusl deed, Ihe Charities Acl 2011 and "Accounting
and Reporting by Charilies. Slalemenl ol Re¢ommondcd Pfaclice applicablo lo charilies preparing their accounts in
ac¢ordance with the financlal Reporting Slandard applicable in the IJK and Republic ol Ireland {FRS 102). {as
amended for accounting peiiod8 commencing Irom 1 January 2023) The ¢hLFrch Is a Public Benefil Enlily as defined
by FRS 102.
'Tho church lias laken advantage of the provisions in Ihe SORP for chaiilies applying FRS 102 Updalo Bulletin 11101 to
prepgre a Slalemenl of Cash l=lows.
The accounts have deparlcd from Ihe Charilies (Accounts and Reporls) Regulation3 2008 only to th8 extent required
lo pruvS¢J6 8 Irug and fair view Thls departuro has iDvvlvod fnllowing Ihe Slalemenl ol fte¢oinmended Practice for
charilies applying FIIS 102 rather than the version ol Ihe Statement of Recommendcd Pra¢li¢e whicl) is r¢foired to
in the Routslalions bill which lia5 since beeii wilhdriiwn
The accouiils aro piopared in slvfling wliich 1% 1118 funcllonal currency ol lh8 Ll)urcli. Monelary amounls In these
rinrinrial slatomonls are ruundvd lo tho rioaresl £.
Tho accounts have been proparcd undeT Ihe Iilslori¢al cost ¢onvenlion, I"he prin¢ipal accounlinu policies adopted
are sel oul below.
1.2 Golng ¢oncern
Al Ihe lim8 of approving Ilie arrnunls, the Iruslees have a reasonable oxpee181ion Ihal the ehurch has adequate
resources to continue in operational existence for the foreseeable future. Thus Ihg Iiusl¢es continue lo adopt Ihe
going concern basls of accounling in proparing the a¢couril8.
1.3 Charitable lunds
Unreglil¢lod funds are available for ijso at the dis¢relion of th¢ Irusloes in furtheranLe uf Iheir eharilable objoplivag
unloss Ilic funds have beeri desiunalod for olhei piirposes.
Ilp.slrleled lund8 are subjecl lo specific condilions by donors as lo how Ihoy may bo usod. The PUTpo$e8 and tises
ol tho Te51ricled funds aro sel oul iii Ihe nolos lo the accounts.
1,4 Resources expended
Expenses are Includftd in the Iinancial slalomenls as they beconie due. Ixpenses incliide VAT whoro applirablo
as tho ehurch cannot 113Lldim il
1.6 Tangible flxed assets
Tdngible lixed as8ols afe initially moasureij 81 cosl and subsequenlly measured 81 cost or valuation, nel of
depreLialion 8nd any impairment losses.
DepreLialion is reeognised so as lo wrile off the Lost or valualiori ol assols loss Ihoir rcsidual values oveT their
useful lives on Ilie following ba5iS'.
Fixiuros, fillings and equipment
Tho U¢iin or loss arising on the disposal of an <1S5oI is determ￿lled as Ihe dillererice b¢lweon Ihg 53le procceds
and Ihe carrying value of the asscl. and Is ie¢ognised in nel iriLomollexpeiidilurel for Ilie yoar.
25Pk lo 330/0 reducing balanco
13

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles (continued)
1.6 Impalrment of fixed assets
Al aach reporting end dale, Iho church review$ Ihe carrying amounls of ils tangible assets lo delermine whelher
Ihere Is any indiealion Ihal Ihose assets havg suffered an impaimenl loss. If any such Indication exisls. Ihe
recoverable amount of the asset is eslimated In order to determine the exienl of the impaiimgnt loss lil any}.
1.7 Cash and cash equivalonts
Cash and cash equivalenls Include cash in hand and deposits held al call with banks.
1.8 Flnanclal instruments
The ¢hureh has elecled lo apply the provi81ons of Seelionl1 'Baslc Financial Inslrumenls, and section 12 '01her
l-iiiancial Instruments Issues, of FRS 102 to all of its financial Insliurrieiils
Flnartcial insliumenls are recognisod in Ihe chur¢h'8 balance sheel when Iho. church become$ party lo the
eorilrdLliial provisions of Ilie Instrument
Finaneial assets and liabilities dre o118el. wilh 11)e not amount8 prpsenled Sn Ihft financial slalemenls. when Ihere Is
a logally eiifor¢eablo rigl)I lo set off the recognlscd amounts and there is an inlei)lion lo sottlè on a net bagis or lo
roalise the asset and sollle Ihv Ilabllily 8imulli4wigousIy
Basic flnanclal assets
Baslc financlal assets. which incliide doblors Bnd ￿￿sh and bank balances. aro Inlli8lly iFieasured al Ifarisilellon
price including Iraiisaclion costs and are subseqiienlly cyrrivd al amor115ed cost using the otteclive inleresl rrielhod
unlogs the arrangemont conslilules a financing tr8ns8¢1ion. where Ilie Iransaclion Is moasured al Ihe presenl value
ol Iho fulure recelpts dlscounled al a markel rale of Inleiesl. Financial asse15 clarified as Ter.eivable within one yeai
are not amorlised.
Basic financlal Ilabillties
Ba85c financial liabililies, Including credilnrs and bank loan5 are initially recognised al Iran88clion price unless tho
arrangemont con4lilules a financing Iiansaclion, wliore Ihe debl insl¥umenl is measured al the present valiie of Ihe
fulure paymonls discounted al a market rale ol inlerfisl. Fin¢incial liabilitiès classified as payable wilhin nne year
aro not afnortl8ed.
Debl in51rumenls aitr subsogtienlly L'cirriod tl amorlised cosl, Iising Ili¥ elfeclive Snteiest rolo method.
Trado creijilorb <llB ublioalions lu pay for goods or Services that have bopn 8cquirod in the ordinary cour8e ol
operations froin suppliers. Amoiinls payable are rlassified 88 current liabilities if payinoiil is due wilhlii one ycar
or logs If not, they ale pro8enled as non-eurronl liabilities -I'rade ¢rediloTs are recognisTrd inilially al Ir8nsaclion
price <irid siib8eqiienlly Ineasuri.d cil amortised cost using Ihe cllcclive iiilL*rcsl Inelliud.
Derecognition ol flnancial Ilabllltles
Fingncial liabilili95 dre d(*roeocJnise(I wlien the church's conlraclual obligalions explro or are dischargcd or cancelle(I
1.9 Employee beneflts
The cosl of any unusèd l)oliday erilillempiil is recognisod in the PQTiod iii whlch Ilio LJniployep'% %viviees are recoived
Piiymenls lo doliiied coiilribulioii roliroineril bcnofil scliemos are cliargod as expensvs <lS Iliey fall due.
I"?¥minalion benclils aTe recouiiised imniedialply as expeiise whon Ilie chufch is deinonslrably coiriinillcd lo
torminalo11)L' oinpltsynienl ol an omployeg or lo provide lorminalion benefits.
1.10 Leases
Rentals payable iin(Ipf operaliriij Ipilses, inclii(ling any loasc incenllvos received. are cliargvd lo incoinci on a
slraiglil line bdSi% uvcr Ilie leirTI of11)e relevant loase.
14

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Critical accounting estimates and judgements
In Ihe 8pplicallon of Ihe chuyeh's accounling policles, the Irusleos are required lo make judgements. estimates and
8ssumplions about the carrying amounl of assels and liabililies that are not readily apparent from other sources. The
eslimales and associaled assumptions are based on histoiic,al expefience and other faclors Ihat are considered lo
bo relevanl. Actual resu115 may differ from Ihese eslimales.
The o51imales and underlying assumptions are ieviewed on an ongoing basis. Revisions to accounling estimal8S
are reeognised In Ihe ppriod in whi¢h the oslimale is revised where the revislon aflecls only that period, OT in Ihe
period of Ihg revlsion and future periods where the ravi5ion affecls both ¢Ufrent and futurè periods.
Voluntary Income
Unrestilot¢d
funds
Restrlclod
funds
Total
2024
Tolal
2023
Tithes, offerings and gifts
156,926
2,938
169,864
145,426
Tlthes, offerings and glfts:
UnreslTlCted funds..
Tithes, offerings arid gifls
Income tax reclaiNiable
128,263
28,663
116,616
25,918
166,926
142.534
Reslrlcted funds..
Tilhes, olfeiiiigs and gilts
Income lax reclairnable
2,938
2,781
121
2,938
2,902
2024
2023
Resourcos from Charltnble activlty
servir.es to anotlier Lhrislian charily
5,634
6,935
Investment Income
Inlprest receivable
2,963
928
15

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
Total resourc¢s expended
staff Depre¢lation
Gosts
Other
¢osts
Grant
fundlng
Total
2024
Total
2023
8ee also note:
11
12
Charltable ootlvltles
dvancem8nt of the Chrislian Failli
Acllvities undertaken
direclly
Grant funding of
EAC11￿lies
Support cosls
(Seo alsu Note 9)
Admin support for
a Chrislian charily
Total
73,014
697
20,184
93,895
92,680
16,210
16,210
22,868
11,363
21,990
22,868
6,337
102,219
6,337
139,310
6.033
132,066
697
20,184
16,210
eeds an
Aclivilias undertaken
direclly
GFaril fuiiding of
activities
11,B38
11,838
7,608
Total
11,838
11,838
7,608
Provision of social welfarc communi
facilities
ALlivilies undei'laken
dirpclly
Graiit funding af
activities
7,OQQ
7,000
13,560
Total
7,000
7,000
102,219
697
20,184
35,048
168,148
153,234
1B

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Activities undertaken direolly
Unrestricted
Restricted
Tolal
2024
Total
2023
Other costs rglating to advancemonl of the Chrislian faith compris8".
Rent
Equipment and repalrs
Social ev8nts and catering
Telephone and Inlernet
Printlng, postago and slalionery
Insurance and licences
Motor and travel
Young people
Literature aiid training
Hospitality And outreach
Bank charges
Iridependont oxamlners fee
Sundry exponses
7,350
493
1,687
308
197
1,365
3,056
32
2,346
446
50
1,000
7,350
493
1,687
308
197
1.365
3,056
32
7,250
387
2,973
463
147
1,393
4,851
29
2,738
878
105
1,000
899
1,000
1,446
50
1,000
854
19,184
1,000
20,184
22,913
Grants payable
Grants to
Instltullons
Grants to
Indlvlduals
Total
2024
Total
2023
Advancement of the Christian Faith
Relief of needs arid hardships
Provision of social welfarc coinmunily facllillos
6,864
11,838
7,000
10,366
16,210
11,838
7,000
11,363
7.608
13.560
24,692
10,366
35,048
32,531
RoslriLlod (JTarils
Unrestriclcd Granls
1,938
33,110
4,298
28,233
35,048
32,Jf31
e?ranls to inslilulions relaling lo advancement of the Christian faith compriso..
HFJrvest Alliance UK
Christian Rcsourccs for Primary N%c.l)ool
Youth AGross Heirit)I
4,854
3,563
500
1,000
6,854
Grants lo iiitslilulions ielaling lo ie.liÉJf of noed8 ¢iiid hardship r.oinprise.'
Route 61 Ilnternalional}
Corncrgale Foundation
Pldrvebl Alli(Jr)ce UK - I" or Ukraine
10.638
1,200
5,050
1.200
11,838
7,608
17

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Grants payable Icontinuedl
Grants lo institutions relating to provision of social welfare Gommunity
facilities comprise..
Mission Direct
Liberly I'ca Rooms and Community Hub
Heart for Kids
250
6,000
1,861
6,000
1,000
7,000
8,111
'Support oosts
Staff costs
22,868
21,990
10 Trustees
David Young's reinuncr8tion paid in the year was £60,oor) (2003., £56,608)
No Trustees claimed expenses to fulfll their dulies12023.. None)
11
Employees
Number of employees
'riie avorago monthly number of employees during the year was:
2024
Number
2023
Nuinber
Pasloral
Treasurer
Administration
Employment ¢osts
2024
2023
Wages and salaries
Social security cost
Pension conliibulions
NIL employmenl allowanc.e
97,670
9,419
230
(5,000
92,582
9,130
189
(5,000}
102,219
96,901
rhe Ifusteos delegalLd ki'y managomonl Gonlrol during the period
ai)d al tlie dale of this roi)orl to David Young
David Youi)g is employed by Ihe r.harity to piovide sorvices lo the charity as perJnilted by ils
Memorandum t)nd Arlicles olAssocialion.
One emiiloye.g received annual emolLJmeiils of £60.000 or more (2023., Nono)
18

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Tonglble fixod ass•ts
Fixtures,
fittings &
equipment
Cost
Al 1 April 2023
Additions
12,201
At 31 March 2024
12,201
Depreelation
Al 1 April 2023
Charge for11)e year
697
At 31 March 2024
10,047
Net book value:
At 31 March 2024
2,164
At 31 MaT¢h 2023
2,851
13 Debtors
2024
2023
Income tax recoverable
PrGpayirionls arid 8ccrued income
Ollier debtors
14,784
1,378
1,907
13,107
696
1,782
18,069
15,585
14 Creditors: amounts falllng due withln one year
2024
2023
Taxes and soci81 securily
Accruals
2,176
7,277
2,226
6,732
9,453
19

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Restricted funds
The income funds of the charity Include restrlcted funds comprising the followlng unexpended balances
of dondlions and grants held on Irust for specifiG purposes..
Movement In funds
Balance at
1 Aprll
2023
Incomlng Rosources
r¢sour¢es
•xpended
Transfers
Balance at
31 March
2024
SpeGi81 gifts fund
3,086
2,938
{2,9381
3,086
The special gllts fund represenls monies given for specific purposes whlch have nol yel been distributed
lo Ilie relevanl inslilulions or individuals.
FOR THE YEAR ENDED 31 MARCH 2023
Movomont In funds
Balance at
1 Aprll
2022
Ineomlng
resources
Resources
expended
Transfers
Balance at
31 March
2023
Spe¢l81 glfts fund
4,481
2,g02
{4,297>
3,086
16 Analysis of net Assets between funds
R•strlGted
funds
Total
Unrestrioled
Fund balances at 31 March 2024 are repTesented ty..
Tanglble fixed 8SS6ts
Current assets
Creditors: amounls falling due wilhln one year
2,154
120,113
(9,453)
2,164
123,199
(9,453)
3,086
112,814
3,086
115,900
17
Related party transactions
Caroline Young, wifo of David Young, received a salary of £21,647 (2023: £20,422) and is also a trustee
of Corncrgale Foundation which received donations tolalling £1,200 (2023.. £1,20D)
Jemrna Young, daughter of David Young. received a salary of £13,890 {2023'. £13,104)
David Young is a Iru8tee of Harvest Alliance UK wliich received donations totalling £4,854 (2023.. £4.9211
David Young and Sarah Bennell, wife of Chrislopher Bennetl and daughter of Robert Tale. are Iruslees
of Roule 61 Ilnternalional) which received donations tolalling £10,638 {2023'. £5,050)
Trustee donalions received for the year totalled £59,31912023- £47,868)
20