Charlty ReElstration No. 1105214
Company Re8lstratlDn No. 5178040 (England and Wales)
Hemel Hempstead Community Church
Trustees, Report andAccounts
For the Year Ended 31stMarch 2025

Hemel Hempsteod Community Church
Legal and Administrative Information
Trustees
Mr D J Young
Mr CJ Bennett
MrRJTate
Mr J A Noble (reslgned 13105125)
Mr R Wlnskl
Mrs B Downlng (re51gned 26111124)
Mr K D Martln (appolnted 28108/25)
Treasurer
Mr D Shaw
Secretary
Mrj A Noble
Charity Number
1105214
Company Number
5178040
Principal Address
63 Shearwater Road
Hemel Hempstead
Hertfordshlre
HP3 OGB
Reportlng 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's Report
Statement of Flnanclal Activities
9-10
Balance Sheet
11
Notes to the Accounts
12-19

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31st March 2025
The trustees present thelr Report and Accounts for the year ended 315t March 2025.
The accounts have been prepared in accordance with the accounting policles set out in Note
I to the accounts and comply with the charity's Trust Deed, applicable law and the
requirements of The Charltles Statement of Recommended Practlce, 'Accountlng and
Reporting by Charlties,. Issued October 2019. The trustees also have due regard to guldance
published by the Charity Commlssion on publlc benefit.
Structure. Governance and Management
Hemel Hempstead Communlty Church IHHCCI Is a company Ilmlted bv guarantee.
Trustees
The trustee5 who served during the year were;
Mr DJ Young
Mr CJ Bennett
MrRJTate
Mr J A Noble {re51gned 13105/251
Mr R Winskl
Mrs 8 Downlng Ireslgned 26111124)
Trustees are appointed and removed by the Board of Trustees as outlined In the charlty's
Artfcles of AssociatSon. Trustees are recruited from the established church membership to
provlde the wlde range of expertlse requlred to properly govern the charlt¢s acilvltles.
The current size of the trustee group has been found to be sufficlent to serve the charlty's
present needs. The Charity make5 use of published material from the Charlty Commlsslon
and other sources to Inform trustees about their responsibS1ities and assist them with thelr
work.
Management
Responsibility for HHCC'S leadership falls broadly into two areas.. legal, financlal, health and
safety, and other simllar aspects that are mainly the responsibility of the trustees, and
spiritual and pastoral matters and activitie5 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 mlnlstry report directly to the Lead Pastors.
Harvest Alllance UK
HHCC is an active member of Harvest Alliance UK IHAUKI, which is itself part of Harvest
Alliance's global family of churches and ministries.

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31st March 2025
HHCC HSghll8hts
Alpha
In April we started an Alpha course on Thursday evenlngs which ran for 10 weeks at our
Sunday morning venue. A number of Church members helped wlth the ¢ater5ng providlng a
meal and refreshments each evening. The course was full of en8aglng discussion as the
group explored the meaning of life and teachlngs of Jesus Chrlst together.
Love Hemel
We also had the prlvllege of helpSng facilltate the Love Hemel prayer walk. The vislon is to
gather Christians from dlfferent churches across the town to prayer walk every street In
Hemel Hempstead. It was Breat to see support for thls prayer Inltiative continue to grow with
new people attending two prayer and praise nlghts held In May and June prlor to the walk
and lolning the prayer walk Sn July. The main walk took place on the 7th July with
participants Eatherlng In Gadebrldge Park for a tlme of worshlp and prayer before disperslng
to prayer walk the streets. There were 58 people from 15 dlfferent churches prayer walking
the town enabllng us to prayer walk 731 streets all at the same time. The rest of the streets
were covered by individuals, prayer walklng the 345 remalnlng streets in July,
Church In the Park
Over the summer we enjoyed 'Church In the Park, over three Sundays In Au8USt. Our maln
servlce was relocated to Gadebrldge Park Incorporating worshlp, testimony, prayer,
communlon, plcnlc lunches and games. All ages enjoyed these open-air meetings in this
beautiful community space,
Overseas VlsFtors
In OctobeT we had thè prlvllege of hosting Pastors Yohan and Priti (New Horlzons Christian
Fellowship, India> and Bijay and Jyotl (New Horizons Christian Fellowship, Nepal) with us in
Hemel Hempstead. Although we share longstanding connections this was the first time that
many church members were able to meet these leaders in person, We were able to share
some speclal tlmes of worshlp and mlnlstry together enrichlng and strengthening our
connection, Both couples were able to Join us at the Harvest Alliance conference In London
over 3 days where we enjoyed Introduclng them to our relational network of church leaders
nd ministries,
Harvest Alliance
Leader5 from HHCC and the wider church continue to enjoy the benefits of belng 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 Hub met regularly during the year, Alongside this a programme of UK Leaders,
Zoom meetings and other National and Global Zoom meetings continued during the year. In
February 2025, Pastors David and Carollne Young were able to attend the Harvest Alliance
North America Leaders Conference In Summervllle, South Carolina, USA. As well as being
able to strengthen connections with the Harvest Alliance Global family they were able to
enjoy a great time of personal spiritual refreshment and encouragement. Old relationships
were affirrned and strengthened with new ones started.

Hemel Hempsteod Community Church
Trustees, Reportfor the year ended 31st March 2025
Objectives and Activities
l. Advanclng the Chrlstlan Falth
HHCC Is a famlly of believers who seek to demonstrate the transformlng love of Jesus Christ
through word and action in Hemel Hempstead, the UK, and through its connections around
the world. The maln focus of the church's work Is dlrected towards achlevlng thls objertive.
During the year the main activlties of the church consisted of the following..
Sunday Mornlng Service - comprising worshlpi bible-based teachlng, prayer and
communlon wlth a tfme for fellowship over refreshments served before and after the
service
Llfe Groups- small groups meeting in-person durlng the week where members support
and encourage one another and grow in falth. These groups Include worship, prayer
and blble study.
Men's Group- Affiliated to Chrlstlan Vision for Men (CVM), providSng leadershSp and
support for a men's meeting on Monday nights attended by HHCC members and others
from dlfferent churches and the wider cornmunlty.
Prayer- monthly prayer guide and focus with twlce-monthly Zoom prayer meetlngs.
Gifts- HHCC made gifts from both general fund5 and 5peclal offerln85 In support of
other charities and indlviduals In the Unlted Klngdom and over5ea5, These included
grants to HAUK, Charity No.1123185, to support Its work In advanclng the Chrlstian
faith In the UK. and regular fundlng to support the salarles of the NHCF chLJrch pastors
in Vellore, India and a grant to support NHCF church mlnlstry In Damak, Nepal.
2. The Rellef of Poverty
HHCC contfnued to support Liberty Tea Rooms and Community Hub (LTR&CH), Charity
No,10773351 providing 3 Débt Centre and other services in Hemel Hempstead.
HHCC gifted fund5 to NHCF Indla to support the employment of a teacher at a school In
Chittoor, with the alm of ImprovSng future employment opportunlties, and the running
of a dalryfarm.
HHCC and Indivldual members glfted funds to Route 61 . Charity No. 1189501, to
support its work in Kenya with Chlldren In the juvenlle Justice system.
HHCC gifted funds to Cornergate Foundation, Charlty No. 11652641, for its work with
prisoners and ex-offenders.
3. The Advancement of Educatlon accordlng to Christian prlnclples
No activity reported during this year.
4. Prov151on of Community FacllSties
HHCC continued to gift funds to LTR&CH to support its running of the CMA/CAP Debt
Centre and provision of other services in Hemel Hempstead.

Hemel Hempsteud Communlty Church
Trustees, Reportfor the year ended 31st M17rch 2025
Achievements and Performance
A summary of achievements is as follows:
The Sunday mornlng service continued at the Hemel Hempstead Seventh Day Adventist
Church with refreshments served both before and after the service providlng a space
for connection.
A twice-monthly Prayer Zoom meeting provlded a place for corporate prayer wlth a
monthly Prayer Gu5de clrculated to provide splritual direction and a focus for prayer for
the church and wider communlty.
The Love Hemel prayer walk Inltiatlve ¢ontlnued durlng this period. Thls started wlth
launch service at Gadebrid8e Baptist Church In May followed by a Prayer and Pralse
nlght at thè end of June whlch was hosted by Southlll Church. The main prayer walk
took place on the 7th July when 58 people from 15 dlfferent churches prayer walked
731 streets across the town all at the same tfme, Thè rémaining streets were prayer
walk8d by individuals durlng July. A prayer gulde based on 'The Lord's Prayer, provSded
a corporate focus for prayer.
HHCC continued its association with Samaritan's Purse {www.samarltans-purse.org.ukl
and 47 shoeboxes were filled with toys, hygiene items and school supplies, and
despatched for 'Operatlon Chrlstmas Child,. Some church members continued to use
the online service to donate towards shoeboxes whlle others jolned our shoebox
packing lunch after our Sunday servlce on the 10th November.
HHCC contlnued to support the work of Dacorum Street Pastors, (DSP), Charlty No.
1179935, wlth three church members servinE as Street Pastors on weekend patrols in
Hemel Hempstead town centre. Durlng the reporting perlod the declslon was made to
close the charity down, the last patrol on belng undertaken on the 24th May.
David Young attended a monthly meeting of local church leaders facilitated by
Churches Together In Hemel Hempstead,
Durlng the year. five church members servéd as volunteers for Youth Across Hemel.
Thls Included runnlng clubs and deliverlng RE lessons In local secondary schools and
helping to run "The Mix" and other fun youth events for young people, such as,
kayaklng and a bonfire party.
HHCC Leaders Derek and Penny Oliver continued to develop the work of Route 61
¢www.route61.net), in Kenya with children in the juvenile justice system and their
familles, HHCC Leaders David Young (until 31st May 2024), Derek Oliver and Sarah
Bennett served as trustee5 of Route 61, and HHCC provlded regular h"nancial 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. Re8ular financial support was rnade towards this valuable ongoing work in the
community.
A group from HHCC attended CVM'S "The Gathering" men's festival In June, which
provlded a time of spiritual refreshment, encouragernent, and fellowship.

Hemel Hempstead Community Church
Trustees, Reportfor the year ended 31st Morch 2025
HHCC continued to provide practical and regular fi'nancial support to LTR&CH in their
ongoSng work to deliver services in the local communlty. The work of the Debt Centre
providing support to local people with unmanageable debt continued. One church
mernber served as a Debt Coach, two others were involved in runninE CAP Money
(budgeting and financial management) courses, and others as client befrienders.
HHCC continued to provide regular financial support to NHCF in Vellore, India. This
finance was used to assist with funding a pastoral salary and the employment of a
teacher and advocate to Company Village, Chittoor, supporting famllles faclng the
challenge of re-location due to a government infrastructure project and the ongoing
overslght of a Dalry Farm.
HHCC supported NHCF in Damak, Nepal by assisting with fundin8 the pastor's monthlv
salary. This ensured the continued growth of, and pastoral and sp5rltual support for the
church membershlpi 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 vislted the
mission partners in Northern India in November. The trip included vlsits to Child
Development Iteachingl Centres and a Tailoring School. The team also visited villages
to See and hear from local people how they were benefitting from the installation of
safe water bores.
John Noble continued to serve as a trustee of Chinese Church Support Ministries,
Charity No. 327709.
Grant Making Policy
HHCC makes grants 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 aims to the church and a policy has been
established of making regular grants from income received by the church. Grants may also
be gifts to visiting Speakers.
Additionally, grants are made to organi5ations within Hemel Hempstead that work with
children, young people, the horneless and other needy groups. As part of HHCC'S mission to
share the love of Jesus Chrlst in our local community, grants are made to needy people, both
members and contacts from outside the church famlly. SiEnlflcant Erants are only made after
the trustees have agreed on the amount and recipients. They may be made in respoiise 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&1 March 2025 total income was £152,064, which was £16,698 lower
than the previous year. Expenditure was £159,018, which was an increase of £870 on the
previous year. This resulted in a net deh'cit of £6,954, which is £17,568 worse than the
previous year. The trustees continue to monitor expenditure to maintain costs in line with
general income.

Hemel Hempstead Community Church
Trustees, ReportAor the yeur ended 31st March 2025
Reserves Pollcy
The charity's reserves polloi Is that unrestrlcted funds (funds that have not been designated
for a specific use) should be maintalned at a mlnimum level equivalent to between three and
slx months, expenditure. The trustees consider that maintalning reserves at this level would
ensure that, In the event of a slgnlficant drop In fundlng, the charlty would be able to
contlnue Its current actlvltles whlle conslderatlon Ss glven to ways Sn whlch addltfonal funds
mlght be ralsed or expenditiire reduced. The trustees continued to pay close attention to the
level of reserves, wlth a vlew 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 varlous
'funds and a description of the trusts. These assets are sufficlent to meet the charltls
obli8ation5 on a fund-by-fund basls.
On behalf of the Board of Trustees..
Mr R Wlnskl
Trustee
Mr D J Young
Trustee
Date:

Hemel Hempsteod Communlty Church
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the accounts In accordance wlth applicable law
and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charlties In England and Wales requlres the trustees to prepare accounts
for each fi'nancial year that give a true and fair vlew of the charitWs financial activities during
the year and of its financl31 position at the end of the year.
In preparing accounts giving a true and fair view, the trustees should follow best practice
and:
Select sultable accounting pollclÉs and then apply thern consistently
Make judgements and estlmates that are reasonable and prudent
State whether appllcable accountlng standards and statements of recommended
practice have been followed, subject to any departures dlsclosed and explalned In the
accounts
Prepare the accounts on the golng concern basls unless It Is Inappropriate to presume
that the charity wlll continue In operation
The trustees are responslble for keeplng accounting records that disclose wlth reasonable
accuracy the financlal posStfon of the charlty and whlch enable them to as¢ertaln the
financlal posltion of the charity and whlch enable them to ensure that the accounts comply
with the Charitles Act 2011 and the provlslons of the Trust Deed. They are also responslble
for safeguarding the assets of the charity and for taking reasonable steps for the preventfon
and detection of fraud and other Irregularities.

Hemel Hempstead Community Church
Independent Examiner's Report
To the trustees of Hemel Hempstead Community Church
I report to the trustees on my examination of the h'nancial statements of Hemel Hempstead
Community Church (the charity) for the year ended 31$1 March 2025.
Responslb51ities and basls of report
As the trustees of the charity land also its directors for the purposes of company lawl you
are responsible for the preparation of the flnancial statements In accordance with the
requ5rements of the Companies Act 2006 Ithe 2006 Act).
Having satisfied myself that the financlal statements of the charity are not required to be
audited under Part 16 of the 2006 Act and are eliglble for independent examlnation, I report
in respect of my examlnadon of the charlty's flnancial statements carried out under section
145 of the Charities Act 2011 (the 2011 Act), In carrylng out my examlnation I have followed
all of the applicable Directions given by the Charity Comm15slon under section 14515llbl of
the 2011 Act.
Independent Examinerfs Statement
I have cornpleted my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that In any materlal rèspect,.
accounting records were not kept In respect of the charlty 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 wlth the accounting requlrements of section
396 of the 2006 Act other than any requlrement that the accounts give a true and fair
view which is not a matter consldered 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 Practice for accounting and
reporting by charities applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021.
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 statement5 to be reached.
HB Accountants
Plumpton House
Plumpton Road
Hoddesdon
Herrfordshire
ENII OLB
LS

HEMEL HEMPSTEAD GOMMUNITY CHURGH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrostrlotod
funds
R•slrloled
funds
Total
2025
Tolal
2024
Nottss
Inoomlng r•sour¢•s ITOM gonoral•d funds
VolUn￿ry income
Resources from Charilable activity
Investment Income
139,546
6,844
2,823
2,861
142,397
6,844
2,823
159,884
5.935
2.963
Total Inoomlng r•$èuroos
149,213
2,8S1
162,064
168,762
Rosouro•s oxpondod
Ch•rlt4blD oollvltlos
Advancement ol Ihe Chrislian failh
Rellef ol needs and hardships
Provislon of soclal welfare community facililles
146,893
5,474
4,700
1,917
834
147,910
6,408
4,700
139,310
11,838
7,000
Total rosouroos exp•nd•d
158,187
2,861
169,018
158,148
Not Inaomlngl(outgolng) 1osour¢os boforo transftsr8
16,9541
(6,864)
10.614
Gross transfers between funds
2,318
(2,318)
Not Inaomolldoflolt) for thè yoArl
Not movemont In funds
14,636)
{2,318)
18,954)
10,614
Fund balances al l April 2024
112,814
3,086
116,900
105,286
Fund bAIAn¢os at 31 Maroh 2026
108,178
768
108,948
115,900
The 518lemenl ol linanci81 aclivilles Includes all gains and losses reco9nised In the year.
All In¢ome and expendiluie delive from conllnuing aclivities.
The slatemenl ol linancial aclivilies also complies wilh11)e reouiiemenls for an income and expendilure accounl
under the Compaiiies Acl 20￿.

HEMEL HEMPSTEAD COMMUNITY CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
FOR THE YEAR ENDED 31 MARCH 2024
Unrostilotod
funds
Reslrlot•d
funds
Total
2024
Total
2023
Inoomlng rosouroos from gon•rAt•d funds
Voluntary Income
Resources from Charitable aclivity
Inveslmeht in¢ome
166,926
6,936
2,963
2,938
169,864
6,936
2,963
145,436
5,634
928
TolAI Inoomlng r•soui¢•s
166,824
2,938
168,762
151.998
R•soura•s ?xpond•d
ChArltabl• aotlvltlos
Advancemenl ol Ihe ChrS$lian F811h
Rellef of needs and hardships
Provision of soclal wellare communlly faellilies
138,310
10,400
6,600
1,000
1,438
600
139,310
11,838
7,000
132.C
7,608
13,560
Totul r•souroos expèndod
166,210
2,938
168,148
153,234
Nol Inaom•l{d•flclt) for tho yoArl
Not movomont In funds
10.614
10,614
(1,236)
Fund balan￿$ at l April 2023
102,200
3,086
106,286
106,522
Fund balAno•s Al 31 Maroh 2024
112,814
3,086
116,900
105,286
10

HEMEL HEMPSTEAD COMMUNITY CHURCH
BALANCE SHEET
ASAT31 MARCH2025
2025
2024
Notes
Flxod assot8
Tangible assets
12
1,714
2,154
rrent a8set8
Deblor8
Cash al bank and in h8nd
13
16,453
96,314
18,C69
105,130
112,767
123.199
Credltors: amounts falllng due wlthln
one yoar
14
(5,5351
<9,453)
Nel curient asset$
107,232
113,746
Total assets less current liabllltles
08,946
115,900
Incomè funds
Re$lriclad funds
16
768
3.086
Uniestri¢led funds
108,178
112.814
108,946
115.900
The company is enlllled lo Ihe exempiion from Ihe audit requiremenl contained In seclion 477 of Ihe Companies Acl
2006, lor the year ended 31 March 2025. No member of Ihe company has deposiled a nolice, pur8uanl lo seclion 476,
requiring 8n audit ol these 8rxounls
The Trusleeg, re8ponsibililies for ensufing that the charity keeps accounllng records whlch comply with seGlion 386
of Ihe Act and for preparing accounts whlch give 8 1(ue and fair view of the slate of affairs of Ihe cornpany as al the end
ol the linancial year and of ils Incoming resources and application of resources, Including ils income and expendiluTe,
for the financlal year In accordance with iequiremenls of sections 394 and 395 and which olherwise comply with the
requirements of the Companies Act 20C6 relating lo accounts, so far es applicable lo the company.
These aceounls have been prepared In accordance with Ihe provisions applicable lo companies subjecl to the sm811
comp8nies' regime.
The accounts were approved by Ihe Trustees on
Zc>2
R Winsk
Trusloe
D J Young
Trustee
11

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ounllnp pollolos
ChArlty InlomiAtlon
Hemel Hempstead Communlty Chur¢h is a company limited by guaranlee.
1.1 Aooountlng ¢onventlon
The 8￿nIS l)ave been prepared In accordance wilh the church's Irusl deed, the Charilles Acl 2011 and 'AGcounUng
and Reportlng by Charilios: Slalemenl of Recommonded Piaclice applicable to ¢harilies P￿paring Ihelr accoun1$ In
accordance with the Finan¢lal Reporting Standard applicable In the UK and Republic of Ireland (FRS 102). (8$
amended for 8ccounling periods commencing from 1 January 2024). The church i¥ a Public Benefll EnlSly as deflned
by FRS 102.
Th'e ¢hurch has laken advantage ol the provislon5 In the SORP lor charities applying FRS 102 Update Bullelin 1 nol lo
prepare a Slatemenl of Cgsh Flows.
The a¢￿UniS have deparle(I ffom Ihe Chorilie$ IA¢¢ounl$ 8nd RoPOrts) RegulAlions 2008 only lo the exlenl requir6¢J
lo providc a live 8nd18Sr vlew. Thls departure has involved foll0v￿n9 the Slalemenl of Recommended Pradice tor
chaiilios applying FRS 102 ralheT Ihan Ihe version of the Slalemenl of Recommended Pracllce which is referrod to
in the Regulations bul whlch l)as since ￿en wllhdfawn.
The accounts are prepared in sleillng whlch Is Iho fun¢lional currency of the church. Monelary amounls In these
finaiici81 slalemenls ere founded lo the nearesl £.
The accounts have been prepared under Ilie historical cosl convention, The princlpal 8ccounllng policles adopled
are 8el out below.
1.2 Oolng aono•rn
Al the lime of approving the a¢counts, the tfustees have a reasonable oxpeclalion Ili¢il the church has adequat¢
resources lo continue in operalional existence for the foceseeable future. ThLlS Ihe Iriislees eonllnue lo adopt Ihe
going concern bas1$ ol accounting In preparlng Ihe accounts.
1.3 Charltlblo funds
Unrestrieled furlds are avallable for use at Ihp disciellon of the Iruslees in furlheran¢e of Iheir chaiilable objeolives
unless the funds l)ave been designated fL)r other purposes.
Reslricled funds are subjecl lo spccilic conditions by donors as lo how they may be used. The purposes and uses
of the reslricled funds are scl out in the noles lo Ilie accounts.
1.4 Rosouroes expondod
Expenses 8fe in¢luded in the flnancial slalefflenls as they become due Expenses include VAT where applicable
as Ihe ¢hur¢h cannot reclaim il.
1.6 Tanglblo fixed 4ssols
Tangible fixed assets arc inilially measured at cost and subsequently measured al cost or valuation, nel of
depreciation and any impairment losses.
Depreciation is Tecogni%ed so as lo write off the cosl or valuation of asse15 Icss their re%idual values over Iheir
usvlul lives on the lollowing basis:
Fixtures. fittings and equipment
250h lo 33•/0 reduclng balance
The gain or Ioss 8ri8ing on the disposal of an asset is determined as Ihe difference beiween Ihe sale proceeds
and Ihe carrying value of Ihe asset, aiid is recognised in nel incomel{expendilure) for Ihe year.
12

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AIARCH 2025
Aooountlng pollolos loontlnuod
1.8 ImpAlrm•nt of lixod iss•ts
Al ea¢h reportlng end date, the church revlews Ihe carrying amounts of Sls langlble assets to delefmlnc whelher
there Is any indication that Ihts8e assets have suffered an impairment los$. If any such Indlcallon exists. the
rccovcrable amount of Ihe assot is eslimaled In order to delermlnc the exlent of the impalrmenl loss (If any).
1.7 Cash and OAsh oqulvAl•nts
Cash 8nd cash equivalenls Include cagh in hand and deposils held al call wilh banks.
1.8 Fln&nalal Inslrumgnts
The church has elected lo apply the provisions of Seclion11 'Baslc Flnancial Inslrumenls, and Section 12 '0thgr
Financial InslrLiments Issues, of FR8 10210 all ol ils linancial instriim8nls.
Flnancial Instfumenls are re￿gnised In the church's balance sheet when tha church becomes party to Ihe
conlraclual provisions ol the Inslrumenl.
Financlal assels and liabllili85 are offsel. wllh the nel amounls preseiiled in the linancial slatemenls, when Iheie Is
a legFJlly enforceable righl lo $61 oif the recoonised amounls and Ihere 1$ an Inlenllon lo setlle on a net basls or to
reallse the asset and $¢llle 1110 liability simullaneously.
Baslc Ilnanclal assets
Baslc financlal assets, whlch Include deblors and cash and bank balances, ere Inillally mea$ur¢d al IransaGlion
price Includlng Ifansacllon cosls and are subscquenlly caiiied al amortised cost using Ihc clleclive inleTesl method
unless Ihe arrangement conslilules a financing lr8ns8clion, wliere the Iransaclion is measured al the prescnl value
of the lulure recelpls discounled al a marke.1 rale ol Inleresl. Financial asscls clarified as receivable wilhin one year
re not amortlsed.
Bas1¢ Ilnanclal Ilabllllles
Baslc financial liabilities, includlng credllois and bank loans are inilially re¢ognisod al Iransaclion price unless Ihe
arrangement constiliiles 8 financing IfansaLlion, whero the debt inslruinenl is measured 81 tho present value of Ihe
future payments discounted at a market rale ol inlerest, Financlal liabililles classillod as payuble williin ono year
are not arnorlSsed.
Debl i1151rumcnls are subsequently carried al amorllsed cost, using the elfeclive Inleresl iale method.
'rrade creditors are obligalions lo pay for goods or seryice5 that have been acquired in Ihe ordinary course of
opeialions Irom suppliers. Amuunls payable are classified as curreiil li8bililies if payment is due within one year
or less. If not, 11)ey afe presented as non-currenl liabilities. Trade ¢redilof8 aro feGoonlsed Initially al transa¢lion
price and subsequently tneasured al amorlised cost usli)g the elfeclive interest melhod.
Derecognltlon of Ilnancial Ilablllllos
Financial liabilities are derecogniseil when the chuicli's conlraclual obligalions expire 01 are discharged or can¢plled.
1.9 Employoo b•n•flts
The cost ol any unused holiday enlillcmenl15 recognised iii Ihe peiiod iri wliich the employee's services are receiv¢d.
Payments lo defined contriblilion reliremcnl Imhncfil schemos are charged (IS expenses a$ 11)ey fall due.
Terminalion benefits are recogr)ised immedialely as an cxpense wheii Ihe church is dcmonslrably comfnitted lo
lerniinale the employment of (ln emplnyee or lo provide lerminalion benelils.
1.10 Leasos
Rentals payable under opeialing leases, including any lease incentives received, are Gharged lo income on a
slraighl line basis over the lerm of the felevanl lease.
13

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTE8 TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Crltloal aooountlng ostImat￿ and Judgoments
In Ihe application of the church'5 accounling policies, Ihe Iwslees are required to make judgements. eslimales and
assumpllons about the carrylng amount of assets and Ilabililles Ihal are nol readily apparent Irom olher sources. The
esliinates end asswlated assumpllor)s are based on historical experlence and other factors Ihal are consldered to
be relevant. Actual results may dlfler from these eslimales.
The estimates and uriderlying assumplions are revlewed on an ongolng basis. Revisions lo accounting eslimales
are reccrfJnised in Ihe period In which Ihe eslimale is revised where the revlsion affects only that period, or Sn the
perl¢xl of ltrie fevislon and fulure periods where the revision allecls both curienl and fulure pericKIs.
Voluntsry Ingom?
Unrostrlcttd
lunds
Rostrlot
funds
Total
2026
Total
2024
Tilhes, ollerln9s and gills
139,646
2,861
142,397
159,864
Tlthos, olfèrlngs ond glfts:
Unresl(Icled funds..
Tithes, offerings and glfls
Income tax reclaimable
113,988
26,578
128,263
2B,663
139,646
156,926
Restricted funds..
Tilhe5, oflerings and ollts
Income lax reclaimable
2,605
246
2.938
2,861
2,938
2026
2024
R•s¢ur¢•s from Charltqblo ootlvlty
Setvlces to another Christlan charity
5.935
Invostment Inoomo
Interest recetvable
2,823
2,963
14

HEMEL HEMPSTEAD CQMMUNITY CHUFICH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2025
Total rèsouroes •xp•ndod
Staff D•proolallon
costs
Othor
¢osts
Grant
fundlno
Totol
2026
Tolal
2024
S•9 •lso note:
11
12
Ch•rltsblo aatlvltlos
Aclivilles ulldertaken
directly
Grant lunding ol
activities
Supporl costs
(Sec a150 Nole 91
Admin support fof
a Chrlslian Charity
Tolal
76,679
28.312
106,626
93,895
10,329
10,329
26,211
16,210
22.868
25,211
6,337
139,310
108.734
535
28,312
10,329
147,91Q
nfne
an
Aclivilles undertaken
diieclly
Grant lundlng of
aclivllies
6,408
6,408
11,838
Total
6.408
6,408
11,838
Aclivllies undertaken
directly
Gr8nl lurlding of
a¢llvilies
4.700
4,700
7.000
Tol81
4,700
4,71)0
7,000
108,734
635
28,312
21,437
169,018
158,148
15

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Aotlvltl•s und•rtak•n dlroolly
Olher eosls relaling lo advancement ol the Christian faith compflse:
Rent
7,550
Equlptnent and repalis
248
Social events and calerln9
1.270
Telephone and Inlerngl
158
Pfinling, postage and Gtalionery
204
Insurance and licences
1,730
Motor and travel
3,701
idisltors from India and Nepal
3,623
Young people
170
Lllerature and Irainlng
2,752
Hospilalily and ouirea¢h
2,498
Bank ¢liargos
Indepeildent examlners fee
Sundry expcn$es
Unrestrioted
Restricted
2026
2024
7.550
248
1,270
158
204
1.730
3.701
S,941
170
2,752
2,498
36
1,080
974
7.350
493
1.687
308
197
1,365
3,056
2.318
32
2,346
1,446
50
1,000
854
1,080
974
26,994
2,318
28,312
20,184
Qrants payabl•
Grants to
Inslllutlons
Grunts to
Indlvldugls
Tot•1
2026
Total
2024
Advancement of Ilie Chtislian Faith
Rellef of needs and hardships
Provislon of soclal v￿lfare ¢ommunity facilities
3,468
6,474
2,400
6,861
934
2,300
10,529
6,408
4,700
16,210
11,838
7.000
11,342
10,095
21,437
35,048
Re511icled Grants
Unresliicled Giants
2,861
18,686
1,938
33,110
21,437
35,048
Granls to Inslllulions relating Io advancement of the Chrlslian fallh comprisg:
Harvest Alliance UK
Youth Across Hemel
Christian Resouices for Primary Schools
3,468
4.854
500
500
3A68
5,854
Granls to inslilulions relating lo relief of needs and hardship comprise-.
Roule 61 {Inlernalionall
Cornergale Foundation
4,274
1.200
10,638
1,200
6,474
11,838
16

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR fHE YEAR ENDED 31 MARCH 2025
2025
2024
Gmnts payAbl• (oontlnu•d)
Grants lo inslilulions relating lo provision of social welfare communlty
facililies comprise..
Llberty Tea R¢￿$ and Communty14ub
Heart for Klds
2,400
6,000
1,000
2,400
7,CQO
Support ¢OGts
Staff cos18
26.211
22,868
10 Trusteos
David Young's remuneralion paid in Ilie year was £ 62,705 12004., £60,005)
No Tiuslees clalmed expcns¢s lo fulfil their dulles (2024.. N¢n81
11 Employtsos
Numb•r of •mployo•s
The average monllily number of cmployees during Iho year wa$:
2025
Numbor
2024
Number
Pasloral
Treasurer
Adminlslralion
Smploymontoosts
2026
2024
Wages and salaries
Soclal security costs
Pension contributions
NIC employmenl allowance
103,262
10,194
288
(s,ooo>
97,570
9.419
230
(Jr,000)
108,734
102,219
The Ifusleès delegated key man8gemenl conlfol during the period
and al Ihe dale ol this report lo David Young.
David Young is employed by the charily lo provide seNices lo the charity as permilled by ils
Memomndurn and Articles of As51xialion.
One employ¢e received annual emoluments 01 £60,000 or fflore12024: 1)
17

HEMEL HEMPSTEAD COMMUNITY CHURCH
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Tanglblo flxod assots
Fixtur•s,
flttlngs &
oqulpmont
Cost
Al 1 Aprll 2024
Additions
12,201
95
At 31 Maroh 2026
12,296
D•pioolation
Al 1 April 2024
Charge for the year
10,047
535
At 31 MAroh 2026
10,682
N•t book volu•:
At 31 Maroh 20245
1,714
At 31 Miroh 2024
2,164
13 Doblo
2026
2024
Income lax recoverable
Prepaymonls and accfued income
Olher deblors
12,372
933
3,148
14.784
1,378
1,907
16,463
18,069
14 Crodltors: amounts falllng duo wllhln ono yoar
2025
2024
Taxes and social security
A¢crLials
2,364
3,171
2,176
7,277
5.636
9,453
18

HEMEL HEMPSTEAD CQMMUNITY CHURCH
NOTES TO THE ACCOUNTS {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2026
16 R•strlot•d funds
The Incom6 fund8 of Ihe charlly Include reslficled funds comprlsin9 the lollowlng unexpended balances
ol donallons and grants held on Irusl lor specifi¢ purposes:
Movom•nl In lunds
Bol#ntto at
1 April
2024
Inoomlng
r•sour¢os
RosouM•s
•xpend•d
Trans1or5
Balon¢• at
31 Maroh
2026
Special grfls fund
3.086
2,851
(5.169)
768
The speclal glfts lund represents monles given foi specifi¢ purposes which hav¢ not yel been dislribuled
lo the relevant Inslilulions or Indlviduals.
FOR THE YEAR ENDED 31 MARCH 2024
Mavomont In funds
Balqno• At
1 Aprll
2023
Inaomlng
rosourc
R•souro•s
OXPond•d
Transhws
BAIAn¢e at
31 Miiah
2024
Speclal gifts fund
3,086
2,938
12,938)
3,086
16 Analysls Of n•t assots bètW•on funds
Rostrlolod
funds
Total
Unrostrlat•d
Fund balanccs al 31 March 2025 are represented by-,
Tangible fixed assets
Currenl 8ssels
Ciedilors.. amoun1$ falling due wilhin one year
1.714
111.999
{5,535)
1,714
112,767
16,636)
768
108,178
768
108,948
17 Rolatod party tfansaotlons
Caroline Young, wilp ol L)avid Young, rcceived a salary 01 £22,621 (2024.. £21,647) and is also a liuslee
of Cofncrgale Founddlion which iecelvcd donations lolalling £1.20012024.' £1,200)
JemiTl¢l Yourig, daughler of David Yourig, recelved a salary 01 £15,834 (2024.. PI 3,890)
David Young and Caioline Young are Iruslees of Harvesl Alliance UK which received donalions
lotalling £3,46812024'. £4,854)
David Youno was, until 31. May 2024, and S8rah Bennell, wife of Chiislopher Bennell and daughler of Robert
T8te. Is a Iruslee of Route 61 (Inlernalional) which received donations lolalling £4.274 (2024.. £10,638)
Trustee donalions received for Ihe year lolalled £34,02612024'. £59,319)
19