## **HEXHAM COMMUNITY CHURCH**
**Accounts – 31st December 2024**
## **HEXHAM COMMUNITY CHURCH**
_Charitable Incorporated Organisation_
Charity number: 1115889
Accounts – 31st December 2024
## **INDEX**
- 1-3. Report of the Trustees and General Information 4. Independent Examiner’s Report to the Trustees 5. Statement of Financial Activities 6. Balance Sheet 7-13. Notes to the Accounts
1.
## **HEXHAM COMMUNITY CHURCH**
## **REPORT OF THE TRUSTEES for the year ended 31st December 2024**
The Trustees are pleased to present their annual report and financial statements of the Charitable Incorporated Organisation for the year ended 31st December 2024 _._
The Financial Statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and complies with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice (second edition) (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland FRS 102) issued in October 2019 and Financial Reporting Standard FRS 102.
## **Reference and Administration Details**
The charity’s name is Hexham Community Church.
Charity Registration Number: 1115889
Registered and Principal Office: Central Chambers, Beaumont Street, Hexham, NE46 3LS
## **Trustees**
The Trustees and officers who served during the year and since the year end were as follows:
Catherine Judith Minto Iain Mason Anne Jennifer Morgan Jacky Males Jenny Louise Rumsey **Secretary:** Iain Mason
## **Objectives and Activities**
The main objects of the charity are widely drawn, namely to advance the Christian religion and to pursue any other charitable purposes.
The main activity is the provision of a Christian Church and associated activities.
In planning the activities of the charity, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The charity’s activities of advancement of the Christian faith and associated activities, are available to the people of Hexham and the wider area to make a positive contribution to the local and wider community.
## **Achievements and Performance**
## **Trustees and charity management:**
Hexham Community Church (HCC) has 5 Trustees, taking responsibility for legal, compliance and finance issues, assessing risk and have drawn up policies to minimize this. The Church is a Charitable Incorporated Organisation and has charitable status. HCC is an active member of Hexham Churches Together.
## **Leadership:**
HCC is spiritually led, under God’s direction, by a team of Elders who meet with the Trustees regularly. The Church is part of Taking Ground, a group of seven churches based in the Northeast of England.
## **Pastoral and relational activity - caring for church members:**
Support and encouragement is provided across the Church family, by means of small groups. Opportunities to serve others in the Church and in the wider community help to enhance personal wellbeing.
**HEXHAM COMMUNITY CHURCH**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st December 2024 (** Continued)
## **Achievements and Performance (continued)**
## **Church Life:**
Sunday services remain the main church gathering each week, with Betel of Hexham holding a service one Sunday a month, and Messy Church, (church aimed mainly at families), also meeting monthly. The remaining Sundays focus on teaching, worship and encouragement. Over the year, the congregation of HCC continued to grow, through both new commitments to faith, and people relocating to Hexham and choosing to worship with us. The growing work with children and young people has been enhanced by the appointment of a part-time youth worker by the Church.
## **Outward focused activity - reaching out to our communities:**
HCC volunteers continue to serve the older members of the community with a weekly lunch club, while adults with additional needs are supported with the twice monthly My Time! event.
- Several _**Alpha**_ courses (an introduction to the Christian faith) were held over the year, with a number of those who attended coming to faith in Christ and becoming members of HCC
- _**Eden Hexham**_ – Support and encouragement for the community in a needy area of the town continues, with community drop ins and work such as tidying the area and gardening work. Three days of holiday activities for children proved popular in August.
- _**The Community Grocery**_ , also in the East End of Hexham, continued to provide affordable food and reduced waste, and was very popular with local residents, and also with people from further afield. As with Eden, this development is linked to the ministry of the Message Trust.
- _**Core Foundations**_ , a Christian charity focused on providing housing for those in need has been set up with several church members actively engaged with the project. During the past year, one Hexham house has been purchased and renovated and now providing accommodation for two women.
- _**Texan mission to Hexham**_ – As in previous years, a team from Waco in Texas visited local Schools, renewing links with local young people and local people in the Eden Lounge. A DJ night in the Church was particularly popular.
## **Financial position:**
The finances of the Church reflect the faithful commitment of church members, and adequate reserves are held in line with the policy of the Trustees. The Church again received grant support from external sources.
## **Conclusion:**
During 2024, HCC continued to achieve its charitable objective of advancing the Christian faith through Sunday services, week-night group activities and work in the community, which have all focused-on faith in Jesus Christ in the communities where our members live, educated and work.
The Trustees would like to thank all the Church congregation who have given so freely their time, talents and money to make possible the activities reported above and more that space does not allow us to mention. Without all these contributions Hexham Community Church would be unable to offer so much to the people of Hexham and surrounding areas. The Trustees can confirm that the activities provided are available to and provided for the benefit of everyone, of any or no faith. The Trustees believe the Hexham Community Church charity is continuing to thrive and to fulfil all its charitable objectives.
## **Financial Review**
The total income for the year was £224,148 and total expenditure on charitable activities amounted to £227,900. The balance on unrestricted funds at the year end was £251,343 and on restricted funds £84,117. The main source of income for the year was donations.
3.
## **HEXHAM COMMUNITY CHURCH**
## **REPORT OF THE TRUSTEES**
**for the year ended 31st December 2024 (** Continued)
## **Reserves Policy**
The balance on unrestricted reserves at the balance sheet date, excluding fixed assets, was £124,642. This represents approximately 12 months of expenditure. The trustees policy is that free reserves should be a minimum of £68,400 which is approximately 6 months of expenditure (£11,400 per month). The level of reserves at the balance sheet date is higher than the minimum and is considered reasonable in view of working capital requirements and the major risks to the Charity. These risks include possible losses in funding and the continuing possibility of significant property and repair costs.
## **Structure, Governance and Management**
## **Governing Document**
Hexham Community Church is registered as a charity with the Charity Commission. It is a Charitable Incorporated Organisation formed 13th February 2020.
Hexham Community Church was formerly a Company Limited by Guarantee governed by its Memorandum and Articles of Association dated 23rd April 2006. On 13th February 2020 the assets and liabilities of Hexham Community Church were transferred to Hexham Community Church Charitable Incorporated Organisation which continued the activities of the charity.
## **Appointment of Trustees**
The trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charity in order to make them aware of current activities.
There must be at least three Trustees.
Persons willing to be appointed as Trustees must subscribe to the Statement of Beliefs and be at least 16 years of age.
In selecting individuals for appointment, the Trustees are required to have regard to the skills, knowledge and experience required for the effective administration of the Charity.
Approved by the trustees on 25th September 2025 and signed on its behalf by:
A J Morgan ………………………………….. Trustee
Hexham
**HEXHAM COMMUNITY CHURCH**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the trustees on my examination of the accounts of Hexham Community Church for the year ended 31st December 2024.
## **Responsibilities and Basis of Report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
A P Williams BSc FCCA A J Carter & Co Limited Chartered Certified Accountants
22b High Street Witney Oxon OX28 6RB
1st October 2025
5.
## **HEXHAM COMMUNITY CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31st December 2024**
|Note
**Income from:**
Donations and grants
3
Charitable activities
4
Other trading activities
5
Investments
6
**Total incoming resources**
**Expenditure on:**
Charitable activities
7
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for the year**
**Transfer between funds**
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
138,104
54,354
192,458
4,552
7,045
11,597
8,592
6,000
14,592
5,501
-
5,501
156,749
67,399
224,148
168,684
59,216
227,900
168,684
59,216
227,900
(11,935)
8,183
(3,752)
(2,833)
2,833
-
(14,768)
11,016
(3,752)
266,111
73,101
339,212
£251,343
£84,117
£335,460|**Total**
**Funds**
**2023**
**£**
208,781
10,455
14,592
2,107|
|---|---|---|
|||235,935|
|||202,462|
|||202,462|
|||33,473
-|
|||33,473
305,739|
|||£339,212|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 7 to 13 form part of these financial statements
6.
## **HEXHAM COMMUNITY CHURCH**
## **BALANCE SHEET as at 31st December 2024**
|Note
**Fixed assets**
Tangible assets
11
**Total fixed assets**
**Current assets**
Debtors
12
Investments
13
Cash at bank and in hand
**Total current assets**
**Liabilities**
Creditors falling due within one year
14
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
15
**The funds of the Charity**
Restricted income funds
16
Unrestricted income funds
16
Designated income funds
16
Total unrestricted funds
**Total charity funds**|**2024**
**£**
126,701
126,701
15,771
158,259
58,322
232,352
23,593
208,759
335,460
£335,460
84,117
242,270
9,073
251,343
£335,460|**2023**
**£**
129,526|
|---|---|---|
|||129,526|
|||15,796
132,757
81,982|
|||230,535
20,849|
|||209,686|
|||339,212|
|||£339,212|
|||73,101|
|||261,800
4,311|
|||266,111|
|||£339,212|
These accounts were approved by the trustees and authorised for issue on 25th September 2025 and are signed on their behalf by:
I Mason
...................................................... Trustee
The notes on pages 7 to 13 form part of these financial statements
**HEXHAM COMMUNITY CHURCH**
7.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024**
## 1. **Accounting Policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) **Basis of Preparation**
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (second addition) preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The charity constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## b) **Income Recognition Policies**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the items of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.
## c) **Donated Services and Facilities**
In accordance with the Charities SORP (FRS102) the general time of volunteers is not recognised in the accounts.
- d) **Interest Receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
## e) **Fund Accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
**HEXHAM COMMUNITY CHURCH**
8.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
- f) **Expenditure and Irrecoverable VAT** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on Charitable activities includes the cost of running the church and associated projects _._
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
- g) **Operating Leases**
The Charity classifies the lease of the photocopier as operating leases: the title to the equipment remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
- h) **Tangible Fixed Assets**
Individual fixed assets costing £5,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on the straight line basis as follows:
**Asset Annual Category Rate** Land No depreciation Freehold buildings Over 40 years Freehold equipment Over 10 years Other equipment Over 3 years **Debtors** Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
- i) **Debtors**
- j) **Cash at Bank and in Hand** Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
- k) **Creditors and Provisions**
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
- l) **Pensions**
The Charity operates a defined contribution scheme, the assets of which are held outside the Charity. The contributions by the Charity in the year are detailed in note 8.
- m) **Grants**
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probably that the income will be received and the amount can be measured reliably and is not deferred.
**HEXHAM COMMUNITY CHURCH** 9.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
## 2. **Legal Status of the Charity**
The charity is a registered Charitable Incorporated Organisation formed 13th February 2020. It took over the charitable activities of Hexham Community Church a Company Limited by Guarantee on this date.
## 3. **Income from donations**
|Gifts, donations, legacies and grants
Tax reclaim|2024
£
168,328
24,130
£192,458|2023
£
181,365
27,416|
|---|---|---|
|||£208,781|
Of the £192,458 received in 2024 (2023: £208,781) £54,354 was restricted funds (2023: £77,547) and £138,104 (2023: £131,234) unrestricted funds.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.
## 4. **Income from charitable activities**
|Events
Other income|2024
£
11,349
248
£11,597|2023
£
10,122
333|
|---|---|---|
|||£10,455|
Of the £11,597 received in 2024 (2023: £10,455) £7,045 was restricted funds (2023: £4,010) and £4,552 (2023: £6,445) unrestricted funds.
## 5. **Income earned from other trading activity**
|Rental income|2024
£
14,592
£14,592|2023
£
14,592|
|---|---|---|
|||£14,592|
Of the £14,592 received in 2024 (2023: £14,592) £6,000 was restricted funds (2023: £6,000) and £8,592 (2023: £8,592) unrestricted funds.
## 6. **Investment income**
All of the Charity investment income arises from money held in Co - operative bank deposit fund, United Trust Bank Bonds and Shawbrook bank.
**HEXHAM COMMUNITY CHURCH**
10.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
## 7. **Analysis of expenditure on charitable activities**
|Ministry costs
Community and outreach
External giving
Church Family
Premises costs
Administration costs
Accountancy
**Total**|Church
2024
Total
£
£
51,929
51,929
60,176
60,176
28,523
28,523
12,289
12,289
40,509
40,509
31,474
31,474
3,000
3,000
£227,900
£227,900|2023
Total
£
52,361
46,709
39,150
5,627
25,831
29,814
2,970|
|---|---|---|
|||£202,462|
Of the £227,900 expenditure in 2024 (2023: £202,462), £168,684 was charged to unrestricted funds (2023: £139,586) and £59,216 to restricted funds (2023 £62,876).
## 8. **Analysis of staff costs and trustee remuneration and expenses**
|Salaries and wages
Social security costs
Employer contribution to defined contribution pension scheme|2024
£
101,984
2,681
717
£105,382|2023
£
93,228
2,213
597|
|---|---|---|
|||£96,038|
No employees had emoluments in excess of £60,000 (2023: Nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred.
No trustees were remunerated during the year (2023: Nil).
The Trust considers its key management personnel comprise the trustees and the leaders. The total employment benefits of the key management personnel in the year was £44,655 (2023: £44,707).
## 9. **Staff numbers**
The average monthly number of employees during the year was as follows:
|Ministry
Administration
Property
Outreach|2024
Number
1
3
1
2
7|2023
Number
1
3
1
1|
|---|---|---|
|||6|
11.
## **HEXHAM COMMUNITY CHURCH**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
## 10. **Related party transactions**
During the year the trustees, their spouses and key management personnel donated £16,942 to the charity in total (2023: £15,198).
Expenses of £129 (2023: £409) were reimbursed to the trustee C Minto, expenses of £429 (2023: £1,260) were reimbursed to the trustee J Males and expenses of £15 (2023: £nil) were reimbursed to the trustee J Morgan, during the year.
## 11. **Tangible fixed assets**
|Cost:
As at 01.01.24
Additions
As at 31.12.24
Depreciation:
As at 01.01.24
Charge for year
As at 31.12.24
Net book value:
As at 31.12.24
As at 31.12.23|Land
Buildings
Equipment
£
£
£
80,000
95,700
20,400
-
-
-
80,000
95,700
20,400
-
46,175
20,399
-
2,825
-
-
49,000
20,399
£80,000
£46,700
£1
£80,000
£49,525
£1|Total
£
196,100
-|
|---|---|---|
|||196,100|
|||66,574
2,825|
|||69,399|
|||£126,701|
|||£129,526|
## 12. **Debtors**
|Tax reclaims
Prepayments and accrued income
Other debtors|2024
£
9,165
5,356
1,250
£15,771|2023
£
8,292
6,893
611|
|---|---|---|
|||£15,796|
**HEXHAM COMMUNITY CHURCH**
12.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
## 13. **Current asset investments**
|Cash on deposit|2024
£
158,259
£158,259|2023
£
132,757|
|---|---|---|
|||£132,757|
## 14. **Creditors: amounts falling due within one year**
|Trade creditors
Accruals and other creditors
Taxation and social security costs|2024
£
3,021
18,948
1,624
£23,593|2023
£
3,488
15,606
1,755|
|---|---|---|
|||£20,849|
## 15. **Analysis of net assets between funds**
## Unrestricted funds
|Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**Total**|General
Designated
Building
Restricted
Fund
Fund
Fund
Funds
Total
£
£
£
£
£
-
-
126,701
-
126,701
17,953
9,073
-
31,296
58,322
97,616
-
-
52,821
150,437|
|---|---|
||£115,569
£9,073
£126,701
£84,117
£335,460|
## 16. **Analysis of charitable funds**
## **Analysis of movements in restricted funds**
|Leadership
Eden project
Church Family
Youth Worker
Outreach
**Total**|Balance
Incoming
Resources
Funds
01.01.2024
resources
expended
Transfers
31.12.24
£
£
£
£
£
11,897
-
-
3,583
15,480
55,851
54,079
(46,553)
-
63,377
-
-
-
-
-
750
-
-
(750)
-
4,603
13,320
(12,663)
-
5,260|
|---|---|
||£73,101
£67,399
£(59,216)
£2,833
£84,117|
## **Name of restricted fund**
## **Description, nature and purposes of the fund**
Restricted giving for redistribution Eden project Church Family
Outreach
Funds donated for specific causes which are then redistributed. Funds for support of a local community project.
Funds for support of church family activities like children's work, Sunday school etc.
Funds for support of outreach, including one off activities and regular events like MyTime etc.
**HEXHAM COMMUNITY CHURCH**
13.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st December 2024** (continued)
## **Analysis of charitable funds (continued)**
## **Analysis of movements in unrestricted funds**
|General fund
Building fund
_Designated Funds_
Agape
Outreach
**Total**|Balance
Incoming
Resources
Funds
01.01.24
resources
expended
Transfers
31.12.24
£
£
£
£
£
132,274
148,847
(147,881)
(17,671)
115,569
129,526
-
(2,825)
-
126,701
-
-
(14,745)
14,838
93
4,311
7,902
(3,233)
8,980|
|---|---|
||£266,111£156,749 £(168,684)
£(2,833)
£251,343|
## **Name of unrestricted fund**
## **Description, nature and purposes of the fund**
General fund The 'free reserves' after allowing for all designated funds. Building fund Funds representing the depreciated cost of the fixed assets. Designated fund - Agape Designated funds for the support of good causes. Designated fund - Outreach Designated funds for the support of Outreach projects.
A transfer has been made to the Agape fund in the year at the Trustees discretion to fund work on good causes
## 17. **Other financial commitments**
The charity signed a lease in September 2020 to rent premises at a cost of £690 per month. As at 31st December 2024 £2,760 remains outstanding.
The charity signed a 5 year lease in January 2024 for the rental of a photocopier at a cost of £149 per quarter. At 31st December 2024 £2,390 remains outstanding.
## 18. **Pension commitments**
The charity operates a defined contribution scheme the assets of which are held separately from those of the charity in an independently administered fund. At the balance sheet date unpaid contributions of £Nil (2023: £Nil) were due to the fund.