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2020-08-31-accounts

HILLVIEW EVANGELICAL CHURCH

TRUSTEES’ ANNUAL REPORT

and

FINANCIAL STATEMENTS

31 AUGUST 2020

Company Registration Number 5899178 Charity Number 1115938

HILLVIEW EVANGELICAL CHURCH

FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

CONTENTS PAGE
Reference and administrative details of the Charity and its advisors 1
Trustees’ annual report 2 to 12
Independent examiner’s report to the trustees 13
Statement of financial activities (including income and 14
expenditure account)
Balance sheet 15
Notes to the financial statements 16 to 24

HILLVIEW EVANGELICAL CHURCH

REFERENCE AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 AUGUST 2020

Status

Hillview Evangelical Church is a Registered Charity, No. 1115938, and a Company Limited by Guarantee, No. 5899178 and is governed by its Memorandum and Articles of Association dated 8[th] August 2006.

Trustees

The directors of the charitable company (“the Charity”) are its trustees for the purposes of Charity Law and throughout this report are collectively referred to as “the trustees”.

The Trustees who served during the year and since the year end and the bodies on which they served were as follows:

Mr T J Lewis Mr R M Chilvers (resigned 4[th] October 2019) Mr S J Mortin Mr D I Whitaker (resigned 14[th] July 2020) Mr R J Grant [Chairman]** Mr S R Bennett Mrs M Burness Mr G P Dancy Mrs H K Ducker (elected 14[th] July 2020)

Registered Office

26 Colwell Avenue, Hucclecote, Gloucester, GL3 3LX

Hillview Evangelical Church’s Executive Staff

Mr S P Duan Mrs L A Dinwoodie

Hillview Evangelical Church’s Agents and Advisors

Independent examiner: Neil Kingston FCA, Burton Sweet Chartered Accountants, 5 Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR Bankers: Natwest, 21 Eastgate Street, Gloucester, GL1 1NH CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ

Solicitors: Davies & Partners, 135 Aztec West, Bristol, BS32 4UB

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

The Trustees are pleased to submit their report and unaudited financial statements for Hillview Evangelical Church for the year ended 31 August 2020. The financial statements comply with statutory requirements, the Memorandum and Articles of Association and Statement of Recommended Practice FRS102.

AIMS, OBJECTIVES AND ACTIVITIES

Objects

The Charity, through Hillview Evangelical Church, exists to:

Aims

Through its programmes the Charity seeks to contribute, as appropriate, to the spiritual, physical, social and educational needs of the community its member church serves. These endeavour to cater for all age groups from Parent and Toddlers to Senior Citizens. Through its mission support programmes it also seeks to further its objects beyond the immediate communities where Hillview Church is located to other parts of the UK, as well as overseas.

Strategy and Key Objectives

The programmes of the church are monitored on a regular basis and adjustments made in the light of experience gained so as to ensure that they are effective in achieving their aims.

Activities

When planning the programmes and range of activities for the church the guidance of the Charity Commission on Public Benefit has been considered in relation to each of its Objects.

The full range of programmes as they currently work out on a day-to-day basis can be seen on the church’s website, www.hillviewchurch.net. One of the aims of on-going monitoring and reviews is to make the services and activities, as appropriate, more accessible to the community the church serves. It is therefore pleasing to see this leading to new people attending these, particularly at Sunday morning services. In normal times there are in the region of 140 adults plus children and young people at Hillview Church. The approach during the period since the onset of Covid-19 is described in the next section.

Volunteers and other supporters

As with any church of the type of Hillview, the viability and sustainability of the programme is almost entirely dependent upon members who give voluntarily and consistently of their time. The wide range of gifts and abilities available combine to produce a volunteer workforce that is effective in contributing to the life of the church, enabling it to achieve the Objects of the Charity.

We are extremely grateful to all those who are involved in the church in that way. It is estimated that the value of their contribution in 2019-20, if employed, would have been in the order of £80k based on the national minimum wage.

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HILLVIEW EVANGELICAL CHURCH

YEAR ENDED 31 AUGUST 2020

TRUSTEES ANNUAL REPORT

ACHIEVEMENTS & PERFORMANCE

Charity structure

As reported last year, the Elders of the two churches which at that time comprised the charity advised the trustees that it was the wish of both churches to split the existing Hillview Evangelical Church charity so that it retained responsibility for Hillview Church, and to form a new charity for Abbey Church. The split took place with effect from 1[st] September 2019, whereupon Abbey CIO became responsible for all activities of Abbey Church. This included the employment of three members of staff who had up to that point been in the employ of the Hillview charity. These staff were transferred under the Transfer of Undertaking (Protection of Employment) Regulations 2006, and the transfer actually took place in early October to allow for the notice period under the Regulations, and to allow time for the new CIO to put in place Employer Liability Insurance in accordance with the Employers Liability (Compulsory Insurance ) Act 1969. This split in no way represents any disagreement or animosity between the two churches, but rather reflects the maturity of the Abbey fellowship, which was originally planted by Hillview Church. The trustees of Hillview remaining in post wish their Abbey colleagues well for the future developments of the new charity.

Impact of Covid-19

The lockdown imposed in late March led to the complete cessation of activities in the church building. Sunday services continued remotely making use of the ‘Zoom’ software to enable church members to join the services from their homes. Other activities ceased, but the leadership made substantial efforts to maintain contact with church members, with particular emphasis on those who were classed as vulnerable due to age or infirmity so as to provide support as necessary.

During periods when the restrictions were eased the church leadership increased use of the building for Sunday worship and other activities. The leadership invested significant effort in understanding the Covid-19 regulations in force from time to time, and in working out how to apply them to the church’s premises and activities. The trustees are satisfied that all reasonable efforts were made to strike a balance between the benefit of using the church buildings, and the risk associated with Covid-19 transmission. So far as the trustees are aware no instance of transmission of the virus took place during activities at the church.

The use of the Zoom software continued during periods when it was possible to hold services in the church building. This enabled participation by those who were unable to attend in person because of the limited numbers who could be accommodated within the requirements for social distancing, or who were uncomfortable about meeting in person, or who were shielding.

The financial impact of Covid-19 is discussed in the section ‘Financial Review and Results’.

Building and Facilities

The Hillview Church building consists of a flexible range of facilities which enables the needs of a wide range of activities for both the church and the community to be met. The extent of use was severely limited from March onwards due to Covid-19. The Support Ministry Team continues to be responsible for all the practical, administrative and financial aspects of the church, and trustees are confident in their ability to handle all these aspects.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Previous reports noted that the Hillview church building is becoming increasingly full on Sunday mornings, so that a group had been formed during the 2014-15 reporting year to consider possibilities for expansion of the building. A second group considered the options for refurbishment should a major expansion of the building be decided against. Little further activity in this area took place during the reporting year, mainly due to Covid-19.

The church was advised during the preceding year that Gloucester City Homes, the owner of the land adjacent to the church, intended to construct five ‘sheltered accommodation’ bungalows. Hitherto the land was occupied by two rows of lock-up garages, with a concrete apron between them. This apron was used by members of the church for parking during services and church activities. The church leadership has therefore made efforts to encourage members to reduce car usage when coming to church, especially on a Sunday morning, so as to avoid causing problems over parking in the local area. The church leadership also engaged in discussion with the developer and his contractor over temporary changes to the access to the church car park due to the needs of the building work. These discussions resulted in an amicable arrangement which suits the needs of the church, the building contractor and the Scout Group who also occupy premises adjacent to the site upon which the new bungalows are being built.

Church Life

Reference to the church’s website will demonstrate that the programmes provide opportunities for members to engage in worship, prayer and learning so as to be able to give expression to their faith. These opportunities comprise serving by involvement in activities for both the church and the community, and also in members’ day-to-day living as good citizens.

In addition to this there are encouraging indicators of progress, even though the scope of activities has been limited by Covid-19.:

The latter two activities have seen an increase due to the church engaging in a number of initiatives designed to support those enduring hardship due to the effect of Covid-19 on, for example, employment.

In order to ensure that all those actively involved in the various programmes normally have the opportunity for training relevant to the ministry in which they serve e.g. Children, Youth, Leadership etc., opportunities are regularly taken to arrange either in-house courses tailored to specific needs, or for people to attend others arranged by specialist organisations. Opportunities for doing this during the year under review were affected by the Covid restrictions which were in force for the second half of the review period. The church has procedures in place to ensure that any member serving in a role that requires vetting has a valid DBS certificate.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

The church also aims to meet the needs of individuals and families at key stages of life - in the dedication of young children, with couples getting married and with families who lose loved ones, seeking to support them in times of both joy and sadness.

Simon Duan, employed as Pastor Teacher at Hillview Church from 1 September 2015, has continued to make a significant positive impact on the life and ministry of the church. He acts as the coordinating Elder for the Ministry Teams, and works closely with the other Elders, as well as with Ministry Team Leaders.

There were four Elders leading the Hillview fellowship at the start of the reporting period, which reduced to three during the year, although after the end of the reporting period another Elder was appointed which restored the number to four. The arrangement by which the Elders are supported in their decision making by a group comprising some of the Ministry Team Leaders has continued to function effectively, so that the trustees remain confident that the operation of the church is effectively managed.

Pastoral Care

In addition to the responsibility of the Elders, the church has a Pastoral Care Team which supports and complements the role of the Elders in this aspect of church life. The Small Groups which are a feature of church organisation provide invaluable care and support.

The totality of these levels of care aims to meet people at their point of need, whether spiritual, physical or emotional, the nature of care ranging from practical help to visiting the sick and elderly at home or in care/hospital, including sharing communion with them if requested. Visiting has been constrained in the second half of the year due to Covid-19, and all interactions with church members have been strictly in accordance with Government rules.

Evangelism and Mission

The church is committed to both evangelism and mission, which feature significantly in the life of the church.

The church aims to run a variety of specialist ‘short courses’ each year, which enable the Christian faith to be explained in small group sessions. During the year under review it was only possible to do this for the first half of the year (September through to February). Alpha courses were held for those who are seeking to know more about the Christian faith, and this included an on-line course during the Covid-19 restrictions. These are complemented, as appropriate, with a number of other courses, such as Christianity Explored, Baptism, Discovering Spiritual Gifts, Discipleship, Marriage and Marriage Enrichment. Hillview continued its collaboration with Abbey Church to run a series of meetings under the title of ‘Life Matters’, which explore a wide range of issues relating to the impact of Christianity on society.

In its commitment to mission, both home and abroad, the church has identified specific individuals and organisations it wishes to support. The nature of this support is mainly by prayer and finance, with some 11.3% of total church income being allocated for this purpose. A World Vision Team maintains contact with those supported, so that the church is kept informed of them and their work, as well as knowing how the financial support given is being utilised. The World Vision Team also periodically reviews the recipients of support, and if they consider it appropriate recommend to the leadership any changes in recipients of support.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Such organisations, amongst others, include:

Community

Children’s and Youth work are normally an important feature in the weekly programme for each church. Activities range from the provision of crèche facilities in services (as appropriate), Parent and Toddler groups and clubs for children and young people of all ages. Normally a total in the region of 100 children and young people attend these activities each week. The work has been impacted by Covid-19, which has prevented most of the physical meetings from taking place during the second half of the period under review. Those leading the Children’s and Youth work have made substantial efforts to sustain the work and contact with the young people using virtual meetings held on-line.

In the year 2019-20 prior to the imposition of Covid-19 restrictions, Hillview continued to provide weekly Sunday activities during most morning services for children and youth age 3 to 18. In addition, a creche for under 3's was provided. Youth activities also take place on Sunday evenings. Following the imposition of restrictions on-line activities were undertaken to replace these activities to the extent possible.

Our regular midweek children's activities include a weekly Mum's and Toddlers group, where parents / carers can bring up to 3 preschool children each. The group meets for 90 minutes and is well structured to include areas for babies, craft, role-play, puzzles and ride-ons. There is also a time for the whole group to enjoy snacks, singing and stories. The group caters for up to 40 children plus their parent/carer. The group enjoys special sessions at Christmas, Easter and the end of the school year, plus a Teddy Bears picnic in the summer term. These activities were suspended from the onset of the Covid-19 pandemic.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Kidzone and Chill Out Zone met for an hour on Tuesday evenings for children in year 2-5. Here songs, crafts, games, Bible stories and quizzes are enjoyed. Some activities took place whilst the Covid-19 restrictions were reduced. At Christmas 2019 each child was given the opportunity to have a role in the church's Nativity service which took place on the Sunday before Christmas, and to which families were invited . Covid-19 caused these activities to be curtailed, but efforts to keep in touch with children who normally attend continued during the lockdowns.

Hillview Youth weekly activity normally runs on Friday evenings. Additional activities which are run mainly in the summer months were cancelled due to Covid-19, but as with the children’s work efforts were made to maintain contact with the young people.

As there is currently no employed Youth Worker, the youth work at Hillview continues to be run by volunteers. Many of these volunteers have experience of working with children and young people as part of their present or former employment.

A number of church activities are arranged specifically for men and women separately, for those attending church and from the community. These include regular events, such as a curry and quiz evening for men, as well as events that have a specific appeal to women. A particularly successful example of women’s events is an evening in early December when participants have the opportunity to make decorative Christmas wreaths; this was well attended by women from the local community as well as from the church. A group of quilters meets on a Monday morning; again the membership of this group is drawn both from church members and from those in the local community who are interested in the activity. A group meets on alternate Mondays for Short-Mat Bowls, the membership of which is drawn from the local community as well as from the church itself. The events are designed to encourage Christian men and women to develop in their faith and for those of no faith to consider Christianity for themselves. As with other events the programme was impacted by Covid-19, so that no activities took place during periods of lock-down, but some activities were possible with appropriate precautions when less onerous restrictions were in force.

The premises the Charity owns and in which the church meets continues to prove popular for activities other than just those of the Church. It is in demand on an on-going basis to meet the needs of the community for such activities as private use by those associated with the church for children’s birthday parties, as well as a number of local community groups e.g. Social Services Foster Carers Support Group, a local Carers Group, a local childcare charity, as well as being hired on a more commercial basis by for-profit organisations. As with other activities these were impacted by Covid-19 restrictions for much of the second half of the reporting year.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Cooperation with other Churches and Christian Organisations

In addition to the on-going cooperation with other churches in the community, there is also cooperation with other Christian organisations, as follows:

FUTURE PLANS

The plans of the Charity include:

FINANCIAL REVIEW & RESULTS

The financial results reported this year are for Hillview Church only, since Abbey Church is now a separate charity. Hence the figures quoted are significantly different from the previous year.

The Financial Statements show that total income for the Charity for the year was £142,330; comparison with the previous year is not appropriate due to the formation of a new charity for Abbey Church. From note 2 it can be seen that donations amounted to £113,309, and £22,126 was received as tax refunds from the Government. Comparing this with the maximum potential figure of £28,327 if all donations were eligible for gift aid, shows that great majority of general offerings are given in a tax efficient manner.

. Note 3 to the accounts shows event income of just under £3,000 compared to event expenses of £4,063 (note 5). It is important to note that events are not run as a fundraiser, their primary objective is to engage with members of the church and the community. We will, therefore, sometimes seek to recover some of the costs and therefore make a notional charge but not cover the entire cost.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

There is a small element of Restricted Funds shown in the accounts; this represents money allocated to ‘Box of Hope’, which is an initiative established for the purpose of proving essentials to families experiencing financial hardship. The church leadership felt it was particularly appropriate to support this initiative during the year under review owing to the prevalence of hardship brought about by the Covid-19 pandemic and its impact on livelihoods.

Expenditure in relation to charitable activities (note 5) was £111,002, including restricted funds of £1,922 given for Box of Hope. This is roughly half the amount expended in the previous year, due primarily to the split of the charity but also to the substantial reduction in youth work costs, due to there being nothing akin to last year’s trip to Bulgaria to engage in youth work with a Bulgarian partner organisation. The impact of Covid-19 also meant that the scope, and therefore cost, of activities was curtailed, although there were costs due to the implementation of anti – Covid-19 measures during the periods when limited activity at church was permitted.

Note 6 records that the Hillview fellowship was pleased to grant £16,133 in support of missionary works in the UK and around the world. This represented 11% of income.

Total funds held by the charity in its new form as at 31 August 2020 were £1,004,595 of which approximately £740k are illiquid. The majority of the illiquid funds comprise the historic valuation of the Hillview Church premises. The trustees agreed to designate £200,000 of general reserves to a fund that is being set aside to facilitate the redevelopment of the church premises at Hillview. Initial discussions have taken place and various options are being considered. It is anticipated that the next step will be to engage professional assistance to establish how the vision is best fulfilled.

The trustees have continued their efforts to work in collaboration with Abbey Church to unwind the restricted fund position. These funds relate to the now abandoned Abbey Project, but cannot be transferred to the now independent Abbey CIO until the donors have been contacted and have advised whether they wish the funds to be returned, or whether they are willing for them to be retained for the use of Abbey Church as they see fit. These restricted funds stand at £29,320 at the year end, which is the same as last time. The lack of movement, compared with the reduction from £67,355 in the previous year, is due to there being no record of the donors of the £29,320. A substantial amount of work has been done by the staff of Abbey CIO to agree with the Charity Commission how these funds are to be dealt with, but the effort is yet to fructify.

Reserves Policy

The trustees current Reserves Policy is that they would like the Charity to hold free reserves of at least £35,000, or equivalent to circa 3 months of the essential operating costs of the Charity. Free reserves are defined as unrestricted or general funds held by the Charity but not committed or invested in tangible fixed assets. This level of free reserves gives the trustees and leaders of the church the opportunity and time to make appropriate decisions to rectify the situation should unexpected costs arise or a material drop in income occur. The undesignated free reserves held at the year-end are £33,739 (note 17 to the accounts). This is marginally less than the £35k required by the reserves policy, but the £200k designated for building improvements can for the immediate future be regarded as fungible in terms of its application to running costs if this should prove necessary. The level of reserves compared to operating expenditure is due to the intention of the church leadership to undertake building work.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Investment powers

Under the Memorandum and Articles of Association, the Company has the power to make any investments the Trustees see fit.

Funds held as custodian trustee

Hillview Evangelical Church acted as a custodian trustee holding cash on behalf of Abbey Church CIO. Abbey Church CIO’s objects are consistent with those of Hillview Evangelical Church. The funds were separately recorded within the accounting records until the management of the funds were transferred to Abbey Church CIO.

Refer to note 21 for details of the funds received and payments made on behalf of Abbey Church CIO in the year.

STRUCTURE, GOVERNANCE & MANAGEMENT

Organisational Structure

The Trustees normally meet three times a year to consider all matters pertaining to the governance of the Charity.

The day-to-day management and leadership of the Charity is delegated to a body of Elders, supplemented by individuals with particular responsibility for key activities within the church.

Hillview Church does not have an employed Youth Worker so the youth work is led by church members who are willing to assist on a voluntary basis.

The church employs a part-time Administrator, who is assisted by volunteers as necessary, to carry out the administration of the churches.

Committees

In the reporting year there was one committee that reported to the Board of Trustees, which was the Finance Committee.

The Finance Committee is responsible for the financial controls of the activities of the Church. It meets at least three times a year to consider all financial aspects of the operation of the Charity and produces regular management accounts for the Church and the Charity. The committee proposes the annual budget following consultation with the church leadership, and it is then approved by the Trustees. The committee maintains close supervision of the income and expenditure account, as well as capital expenditure items.

Trustee selection, appointment and competence

Trustees or Directors are normally recruited by current Trustees recommending them to the Board.

This is followed by circulation of their CV to all Trustees and a full discussion being held at an appropriate Board meeting, leading to the final decision on their appointment.

Prior to appointment prospective Trustees meet with nominated Trustees for them to obtain a full and clear understanding of the Objects and operation of the Charity. On appointment there is a suitable induction process for new Trustees when they receive a manual of appropriate documentation.

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Before making an appointment the Board considers the mix of skills required and endeavours to identify people that will make a contribution in those areas needed. The current Board consists of people from church, business, technical, legal, financial and charitable backgrounds that are able to bring the necessary expertise to the operation of the Charity.

Each year one-fifth of the Trustees is subject to retirement, but if willing, can make themselves available for re-election at the Annual General Meeting.

Networks and other relationships

Hillview Church is a member of the Evangelical Alliance [UK].

The church also has links with national organisations such as Care [Christian Action Research & Education], Care for the Family, and CAP [Christians Against Poverty], Christian Concern, Partnership UK, as well as with international relief agencies, such as Tearfund and Samaritan’s Purse, and various other mission agencies. Hillview church premises are made available for hire at a preferential rate to local organisations such as Foster Carers groups, and Listening Post which is a counselling organisation.

Each church also works locally with other churches, schools and groups in the community.

The Charity uses the services of thirtyone:eight, formerly known as CCPAS [Churches’ Child Protection Advisory Service] for advice, support, training and resources in all areas of safeguarding children and vulnerable adults, including DBS disclosures.

Risk Management

The Charity’s financial control systems and procedures are considered to be appropriate to the Charity’s size and the nature of its operation. However, the adequacy of these will continue to be kept under review as the Charity develops.

During the year Risk Assessment work continued to be carried out in the key areas of activity of the Charity - Governance, Operational, Property and Financial. Policies and procedures are reviewed, developed and created as necessary from the procedures in place.

The arrangements in place at both churches enabled the safeguarding requirements to be met. The trustees have paid particular attention to ensuring that their duties under GDPR are being properly performed.

Statement of trustees’ responsibilities

The trustees (who are also directors of Hillview Evangelical Church for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

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HILLVIEW EVANGELICAL CHURCH

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 AUGUST 2020

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Approved by the trustees and signed on their behalf by:

………………………………… Richard Grant [Chairman]

Date: 26 March 2021

Registered Office 26 Colwell Avenue Hucclecote Gloucester GL3 3LX

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HILLVIEW EVANGELICAL CHURCH

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 31 AUGUST 2020

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2020.

.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company 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 your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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.

Neil Kingston FCA Burton Sweet Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 26 March 2021

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HILLVIEW EVANGELICAL CHURCH

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) YEAR ENDED 31 AUGUST 2020

Note
Income from:
Donations
2
Charitable activities
3
Other trading activities
4
Investments
Total income
Expenditure on:
Charitable activities
5
Donation of assets and funds
20
Total expenditure
Net income/(expenditure) and
8
net movement in funds
Total funds at the start of the year
16
Total funds at the end of the year
16		 Unrestricted
Funds
£
131,757
2,989
1,468
2,438		 Restricted
Funds
£
3,678
-
-
-		 Total Funds
2020
£
135,435
2,989
1,468
2,438		 Total Funds
2019
£
208,906
24,920
1,962
2,507
138,652 3,678 142,330 238,295
109,080
201,717		 1,922
-		 111,002
201,717		 223,964
-
310,797 1,922 312,719 223,964
(172,145)
1,145,664		 1,756
29,320		 (170,389)
1,174,984		 14,331
1,160,653
973,519 31,076 1,004,595 1,174,984

The charity has no recognised gains and losses other than the results for the period as set out above

All of the activities of the charity were classed as continuing up to the point when assets, liabilities etc. were transferred to Abbey Church CIO. See note 20.

The comparative Statement of Financial Activities is shown in note 10

The notes on pages 16 to 24 form part of these financial statements

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HILLVIEW EVANGELICAL CHURCH

BALANCE SHEET

AS AT 31 AUGUST 2020

Note
Fixed assets
Tangible assets
12
Programme related investments
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors : Amounts falling
due within one year
15
Net current assets
Net assets
Funds
Restricted funds
17
Unrestricted funds
General funds
17
Designated funds
17		 2020
£
709,780
30,000
739,780
5,662
265,780
271,442
(6,627)
264,815
1,004,595
31,076
773,519
200,000
1,004,595		 2019
£
700,804
30,000
730,804
15,831
431,974
447,805
(3,625)
444,180
1,174,984
29,320
1,145,664
-
1,174,984

For the year ending 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the trustees on 26 March 2021 and are signed on their behalf by:

……………………………………… ……………………………………… Richard Grant David Maxted Chairman Church Treasurer

Company registration number: 05899178

The notes on pages 16 to 24 form part of these financial statements

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HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

1 Accounting policies

The charity is a public benefit entity as defined under FRS102.

There are no material uncertainties about the charity’s ability to continue as a going concern, despite the significant uncertainty being caused by the worldwide COVID-19 crisis. Whilst the Trustees expect there to be a significant impact on the charity’s operations and reserves in the coming months and years, the charity has sufficient reserves to be able to meet these challenges

ii) When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Legacies are recognised when the charity is legally entitled to the legacy and the amount can be quantified with reasonable accuracy. Entitlement is regarded as the earlier of the charity being notified of an impending distribution or the legacy being received.

Most expenditure is directly attributable to specific activities and has been included in those cost categories. Support costs have been allocated 100% towards the charitable activities of the charity.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

Equipment - 25% straight line Assets over £2,000 are capitalised at cost.

Freehold property consists the value of the Hillview church premises assessed when transferred into the company in 2008. No provision for depreciation has been made as at is the view of the Trustees that the estimated residual value of the property is not materially different from the carrying value. The Trustees annually review the carrying value for indication of any impairment.

16

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

1 Accounting policies ( continued )

Designated funds form a part of unrestricted funds and have been identified as being for particular purposes by the Trustees. They are not restricted and can be undesignated at any time at the discretion of the Trustees.

2 Income from: Donations

General offerings
Income tax refunds
Prior year comparative
General offerings
Income tax refunds		 Unrestricted
Funds
£
110,157
21,600		 Restricted
Funds
£
3,152
526		 Total Funds
2020
£
113,309
22,126		 Total Funds
2019
£
176,660
32,246
131,757 3,678 135,435 208,906
Unrestricted
Funds
£
189,042
33,305		 Restricted
Funds
£
(12,382)
(1,059)		 Total Funds
2019
£
176,660
32,246
222,347 (13,441) 208,906

3 Income from: charitable activities

Event income Unrestricted
Funds
£
2,989		 Restricted
Funds
£
-		 Total Funds
2020
£
2,989		 Total Funds
2019
£
24,920
2,989 - 2,989 24,920

Income from charitable activities in the prior year was unrestricted.

4 Income from: Other trading activities

Income from: Other trading activities
Lettings
Miscellaneous income		 Unrestricted
Funds
£
1,448
20		 Restricted
Funds
£
-
-		 Total Funds
2020
£
1,448
20		 Total Funds
2019
£
1,313
649
1,468 - 1,468 1,962

Income from other trading activities in the prior year was unrestricted.

17

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

5 Expenditure on: charitable activities

Grants for Christian work (see note 6)
Church workers
Youth expenditure
Speakers' expenses and gifts
Training
Event expenses
Support costs
Property rental
Church workers expenses
Maintenance and cleaning
Insurance
Rates, heat and light
Stationery and postage
Professional fees
Equipment
Depreciation
Miscellaneous
Governance costs (see note 7)		 Unrestricted
Funds
£
16,133
55,864
873
3,740
4,143
4,063
268
1,012
4,849
3,079
4,714
2,458
179
1,922
3,350
790
1,643		 Restricted
Funds
£
-
-
-
-
-
1,922
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2020
£
16,133
55,864
873
3,740
4,143
5,985
268
1,012
4,849
3,079
4,714
2,458
179
1,922
3,350
790
1,643		 Total Funds
2019
£
21,722
93,784
36,170
6,704
9,244
14,781
6,190
1,829
10,560
2,880
4,190
4,594
2,023
2,512
268
4,431
2,082
109,080 1,922 111,002 223,964

In the prior year £5,226 of church workers expenditure was restricted. All remaining expenditure was unrestricted.

6 Analysis of Grants

To Institutions
Ambassadors Football
Banderkelie
Cowen
Friends of Turkey
Gloucester City Mission
IFES
Mission Possible
Operation Mobilisation - Nick Morton
Patching Zambia
Pacific Partnership Trust
Scripture Union & Lagger Camps
Other gifts to institutions
To Individuals		 Unrestricted
Funds
£
-
1,194
2,310
-
2,007
1,374
2,318
2,310
2,310
-
2,310
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2020
£
-
1,194
2,310
-
2,007
1,374
2,318
2,310
2,310
-
2,310
-
-		 Total Funds
2019
£
1,380
-
2,064
1,000
2,952
1,200
2,064
2,064
-
1,280
2,064
1,810
3,844
16,133 - 16,133 21,722

All grants payable in the prior year were unrestricted.

18

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2020

7 Governance costs

Governance costs
Independent examiner's fees
Accountancy fees
Prior year over/under accrual
Trustee meeting expenses: 1 trustees (2019: 2)		 Unrestricted
Funds
£
1,073
877
(340)
33		 Restricted
Funds
£
-
-
-
-		 Total Funds
2020
£
1,073
877
(340)
33		 Total Funds
2019
£
1,045
855
-
182
1,643 - 1,643 2,082

Governance costs in the prior year were unrestricted.

8 Net income/(expenditure)

This is stated after charging

Depreciation
Independent Examiner's fee:
- for Independent Examination
- for Accounts Preparation
- prior year over/under accrual		 2020
£
3,350
1,073
877
(340)		 2019
£
268
1,045
855
-

9 Staff costs and numbers

The aggregate staff costs were

Wages and salaries
Social security costs
Pension costs		 2020
£
46,311
3,161
4,556		 2019
£
99,867
4,428
8,480
54,028 112,775

No staff received employment benefits of more than £60,000.

The average number of staff (headcount) during the year was 2 (2019: 5).

The total aggregate employment benefits received by key management personnel were £41,909 (2019: £66,944).

Aggregate donations from Trustees, key management personnel and other related parties were £7,960 (2019: £13,790).

19

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

10 Comparative Statement of Financial Activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds at 1 September 2018
Total funds at 31 August 2019		 Unrestricted
Funds
£
222,347
24,920
1,962
2,325		 Restricted
Funds
£
(13,441)
-
-
182		 Total Funds
2019
£
208,906
24,920
1,962
2,507
251,554 (13,259) 238,295
218,738 5,226 223,964
218,738 5,226 223,964
32,816
19,550		 (18,485)
(19,550)		 14,331
-
52,366
1,093,298		 (38,035)
67,355		 14,331
1,160,653
1,145,664 29,320 1,174,984

11 Taxation

The charity is exempt from corporation tax on its charitable activities.

12 Tangible fixed assets

Cost
At 1 September 2019
Additions
At 31 August 2020
Depreciation
At 1 September 2019
Charge for the year
At 31 August 2020
Net book value
At 31 August 2020
At 31 August 2019		 Property
£
700,000
-		 Equipment
£
13,039
12,326		 Total
£
713,039
12,326
700,000 25,365 725,365
-
-		 12,235
3,350		 12,235
3,350
- 15,585 15,585
700,000 9,780 709,780
700,000 804 700,804

20

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

13 Programme related investments

At 1 September 2019
At 31 August 2020
Included within:
Fixed assets		 £
30,000
30,000
30,000

Programme related investments includes a charitable loan to a Christian couple which was used by them to assist in the purchase of a property to facilitate their ministry. The loan is interest free. There is no current repayment plan.

14
Debtors
Gift Aid debtor
15
Creditors: amounts falling due within one year
Accruals
Abbey Church CIO
Social Security		 2020
£
5,662		 2019
£
15,831
5,662 15,831
2020
£
1,950
4,044
633		 2019
£
2,382
-
1,243
6,627 3,625

16 Movements in funds

As at 31 August 2020

Restricted Funds
Abbey Project
Box of Hope
Unrestricted Funds
General funds
Redevelopment fund
Total funds		 At
1 Sep
2019
£
29,320
-		 Income
£
-
3,678		 Expenditure
£
-
(1,922)		 Transfers
£
-
-		 At
31 Aug
2020
£
29,320
1,756
29,320 3,678 (1,922) - 31,076
1,145,664
-		 138,652
-		 (310,797)
-		 (200,000)
200,000		 773,519
200,000
1,145,664 138,652 (310,797) - 973,519
1,174,984 142,330 (312,719) - 1,004,595

21

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

16 Movements in funds ( continued )

As at 31 August 2019

As at 31 August 2019
Restricted Funds
Abbey Project
Mozambique
Unrestricted Funds
General funds
Total funds		 At
1 Sep
2018
£
67,355
-		 Income
£
(18,485)
5,226		 Expenditure
£
-
(5,226)		 Transfers
£
(19,550)
-		 At
31 Aug
2019
£
29,320
-
67,355 (13,259) (5,226) (19,550) 29,320
1,093,298 251,554 (218,738) 19,550 1,145,664
1,093,298 251,554 (218,738) 19,550 1,145,664
1,160,653 238,295 (223,964) - 1,174,984

Purpose of restricted funds:

Abbey Project

This fund represents gifts received (including attributable Gift Aid relief) for the purpose of constructing a new centre for the Abbeymead Community. In the prior year the lease and construction on the site at Lobleys Drive was not considered feasible. Those who have donated to the project were asked whether they wanted their funds returned to them or for the funds to be de-restricted for the general purposes of the charity. The negative income in the year represents funds returned to donors of £Nil (2019: £18,485) and the transfers in the year of £Nil (2019: £19,550) to general funds represent the wishes of donors to de-restrict their donations.

Mozambique

This fund represents gifts received for a missionary in Mozambique.

Box of Hope

This fund represents gifts received for the purpose of food packages for disadvantaged families over the summer holiday and half term with the expectation to continue over the Christmas holidays.

Redevelopment Fund

During the year the Trustees agreed to designate £200,000 of general reserves towards the future redevelopment costs of the church premises.

22

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

17 Analysis of net assets between funds

As at 31 August 2020
Restricted Funds
Abbey Project
Box of Hope
Unrestricted Funds
General funds
Designated funds
Total funds		 Fixed
Assets
£
-
-		 Other
Net Assets
£
29,320
1,756		 Total
£
29,320
1,756
-
739,780
-		 31,076
33,739
200,000		 31,076
773,519
200,000
739,780 264,815 1,004,595

The free reserves of the charity as at 31 August 2020 are £33,739.

As at 31 August 2019
Restricted Funds
Abbey Project
Unrestricted Funds
General funds
Total funds		 Fixed
Assets
£
-		 Other
Net Assets
£
29,320		 Total
£
29,320
730,804 414,860 1,145,664
730,804 444,180 1,174,984

The free reserves of the charity as at 31 August 2019 are £414,860.

18 Company limited by guarantee

The company is limited by guarantee and as such has no issued share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

19 Related party transactions

During the year Roger Chilvers, a director/trustee received payments of £Nil (2019: £500) for taking services at Hillview and Abbey Churches.

These payments are permitted under the Memorandum & Articles of Association.

23

HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2020

20 Donation of assets and liabilities

On 25 July 2019 a new CIO called Abbey Church CIO was registered with the Charity Commission (registration number 1182579). The CIO has the same objectives as the unincorporated charity. On 1 September 2019 , the Trustees of Hillview Evangelical Church gifted the charitable activity and assets relating to the Abbey Church fellowship into the newly constituted CIO. The operations of the church continue unchanged as a result of this restructure. The impact of this event has been that Hillview Evangelical Church gifted over an agreed sum of £201,717 of its assets as at that date.

The carrying values of the assets and funds transferred were:

Net Assets:
Cash in hand and on deposit
Funds:
Unrestricted general funds		 £
201,717
201,717

The total asset transfer amounts to £231,037, the difference of £29,320 relates to the Abbey Project restricted fund. Hillview Evangelical Church has applied for the funds to be derestricted by the Charity Commission, once the approval has been granted the funds will be transferred to Abbey Church CIO.

21 Funds held as a custodian for others

Hillview Evangelical Church, as custodian, held four bank balances totalling £174,062 on behalf of Abbey Church CIO at the beginning of the year. During the year, receipts of £15,535 were received on behalf of Abbey Church CIO with payments totalling £11,492 made on behalf of Abbey Church CIO. The balance of £178,105 was withdrawn by Abbey Church CIO. As a result of the cash withdrawal no cash balances were held on behalf of Abbey Church CIO at the year end.

Further details of the custodian trustee relationship can be found within the trustees' report.

The following table shows the movement on the custodian bank account after 1 September 2019:

Opening balance held on behalf of Abbey Church CIO
Receipts
Payments
Abbey Church CIO withdrawal
Closing balance held on behalf of Abbey Church CIO		 £
174,062
15,535
(11,492)
(178,105)
-

24