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2021-08-31-accounts

HILLVIEW EVANGELICAL CHURCH

TRUSTEES’ ANNUAL REPORT

and

FINANCIAL STATEMENTS

31 AUGUST 2021

Company Registration Number 5899178 Charity Number 1115938

HILLVIEW EVANGELICAL CHURCH

TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

CONTENTS PAGE
Reference and administrative details of the Charity and its advisors 1
Trustees’ annual report 2 - 10
Independent examiner’s report to the trustees 11
Statement of financial activities (including income and 12
expenditure account)
Balance sheet 13
Notes to the financial statements 14 to 22

HILLVIEW EVANGELICAL CHURCH

REFERENCE AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 AUGUST 2021

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 S J Mortin Mr R J Grant [Chairman]** Mr S R Bennett Mrs M Burness Mr G P Dancy Mrs H K Ducker Mrs P Maxted (from 16[th] March 2021) Mr T Lewis (resigned 4[th] January 2021)

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: Joshua Kingston BSc ACA, Burton Sweet Limited Chartered Accountants, The Clock Tower, 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 REPORT

YEAR ENDED 31 AUGUST 2021

The Trustees are pleased to submit their report and unaudited financial statements for Hillview Evangelical Church for the year ended 31 August 2021. 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 it 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. The number of people attending services and activities in person has been impacted by the Covid-19 restrictions in force; further detail is contained in subsequent sections of the report.

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.

ACHIEVEMENTS & PERFORMANCE

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 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. No further activity

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

took place to consider possible expansion of the building.

Gloucester City Homes, the owner of the land adjacent to the church, completed the construction of five ‘sheltered accommodation’ bungalows in the early part of the reporting period. A consequence of the work was a reduction of parking for use 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 has also engaged with the residents of the new bungalows, who are our close neighbours.

Church Life

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

Indicators of a healthy church include:

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.

Training relevant to the ministry in which people serve (e.g. Children, Youth, Leadership etc.) is provided either through in-house courses tailored to specific needs, or by people attending training arranged by specialist organisations. The church has procedures in place to ensure that any member serving in a role that requires vetting has a valid DBS certificate, and these procedures have been maintained throughout despite Covid-19.

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 works closely with the other Elders, as well as with Ministry Team Leaders.

There were four Elders leading the Hillview fellowship during the reporting period. 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.

Impact of Covid-19

The various regimes imposed by the Government in order to mitigate the effects of Covid-19 impacted the operation of the church throughout the reporting period. Sunday services continued via ‘Zoom’ when attendance in person was not permitted. Once attendance in person was

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YEAR ENDED 31 AUGUST 2021

permitted, a booking system was instituted and seating was set up to provide appropriate distancing between family groups. The use of Zoom software continued when the holding of services in person was permitted. This enabled the requirements for social distancing to be maintained, and also permitted the participation by those who felt uncomfortable about meeting in person, or who were shielding.

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. Other activities, including children’s and youth, were similarly impacted, but the leadership recognised the need 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. Those leading the Children’s and Youth work have made substantial efforts to sustain the work during periods when in-person meetings were not possible, using virtual meetings held on-line.

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

Pastoral Care

Pastoral care is provided primarily through the Grow ministry team, which includes small group leaders. Elders are also involved in this area.

The church 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 during much of the year due to Covid-19, and all interactions with church members have been strictly in accordance with Government rules in force at the time.

Evangelism and Mission

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

Normally 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. Hillview continued its collaboration with Abbey Church to run a series of meetings via Zoom 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 11.9% of total church income being allocated for this purpose, which is a marginal increase on 11.3% last time. 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.

Such organisations, amongst others, include:

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

UK and overseas. Steve Hutchinson, who was a SU Development Worker during the reporting period but subsequently retired, is an Elder of Hillview which provides a particular link with them. The Hillview building is used for meetings run by SU for young people across the local area. In normal times the ‘Lagger’ summer camps for children are run by SU at a venue in Gloucestershire. Some of the campers are the children of Hillview members, and members of Hillview Church, along with people from other churches, take leadership roles and serve on the teams of those camps. Due to Covid-19 restrictions the activities were limited this year to single day sessions.

Community

Children’s and Youth work are an important feature in the weekly programme for the 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. Youth activities also took place on Sunday evenings. A total in the region of 100 children and young people normally engage with these activities each week.

During the period of Covid-19 restrictions, Hillview provided weekly Sunday activities via Zoom aligned with morning service time for children and youth age 3 to 18.

Our regular midweek children's activities include a weekly Mum's and Toddlers group. 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. This group resumed meetings in June 2021, as soon as the easing of Covid-19 restrictions allowed.

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 2020 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 .

Hillview Youth weekly activity took place on Friday evenings in the summer months when Covid19 restrictions were relaxed, and efforts were made to maintain contact with the young people when meeting in person was not permitted.

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

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

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 group of quilters meets on a Monday morning; 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 also 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 towards the end of the reporting period when restrictions were reduced.

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 reporting year, but there was a considerable increase in usage near the end of the reporting period as Covid-19 restrictions eased.

The church leadership has recognised that there is a considerable number of people in the community we serve who are subject to particular hardship, some specifically due to Covid-19. Two particular initiatives, ‘Box of Hope’ and ‘Freezer of Love’ have been set up to provide support. The former activity comprises the assembly and delivery of boxes containing food and other essentials to households who have been identified (primarily via local schools) as being in need of support. The latter was a scheme pioneered by The Long Table charity to respond to needs during Covid restrictions, whereby frozen, pre-cooked meals are available for collection from the church at specified times so as to cater for people who have difficulty preparing meals, or who need variety in their diet.

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 Charity will continue to monitor the effectiveness of its programmes and implement such

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

measures as are thought necessary to develop the Church in line with its Objects. In particular:

FINANCIAL REVIEW & RESULTS

The Financial Statements show that total income for the Charity for the year was £130,538, of which the great majority (£126,200) took the form of donations from church members, compared with £142,330 the previous year. The donations figure includes tax refund of £21,126 through the Gift Aid system. This reduction was in part due to some people leaving the church, but also due to the impact of Covid-19 on the income of some members, and the lack of opportunity to take cash collections. From note 2 it is encouraging to see that 16.7% (£21,126) of income from donations (£126,200) was received as tax refunds from the Government, showing that the great majority of general offerings are given in a tax efficient manner.

Notes 3 and 4 to the accounts show event income of just under £2,500, and very little from other trading activities; the latter being due to Covid-19 restrictions.

Expenditure in relation to charitable activities (note 5) was £116,738, including restricted funds of £3,210 given for Box of Hope. There is a reasonable degree of consistency between most expenditure categories year on year. The biggest notable exception are Outreach expenses which were £11,176 compared to £5,985 in the previous year (note 5), This was mainly attributable to the greater amount of activity in the ‘Box of Hope’ and ‘Freezer of Love’ initiatives intended to bring relief to those undergoing hardship under the present circumstances surrounding the Covid-19 pandemic.

Note 6 records that the Hillview fellowship was pleased to grant £15,524 in support of missionary works in the UK and around the world. This was marginally less in total than last time, but represented a marginally higher proportion of income at 11.9%.

Total funds held by the charity as at 31 August 2021 as shown in the accounts were just over £1m. Approximately £740k are illiquid, as this comprises the historic valuation of the Hillview Church premises; the balance is predominantly held as cash. The trustees agreed in the previous year 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; no progress has been made with this activity, primarily due to the Covid-19 situation. Maintenance and upkeep of the existing building has, however, continued so that the objects of the charity can continue.

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

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

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 continue to stand at £29,320 at the year end, as with the previous year end. Despite considerable effort by ourselves and members of the Abbey CIO we are unable to trace any of the outstanding donors making up the £29,320. In the coming year a concerted effort will be made to resolve this matter with the Charity Commission.

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 £52,370, compared with £33,739 last time (note 17 to the accounts). This comfortably meets the £35k required by the reserves policy, and in addition 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.

Investment powers

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

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 suitably qualified for their roles and 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 church.

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

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

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.

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.

The 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 enabled the safeguarding requirements to be met. The trustees have

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

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).

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.

Approved by the trustees and signed on their behalf by:

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

Date: 22[nd] April 2022

Registered Office 26 Colwell Avenue Hucclecote Gloucester GL3 3LX

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TRUSTEES REPORT

YEAR ENDED 31 AUGUST 2021

Independent examiner’s report to the trustees of Hillview Evangelical Church (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31[st] August 2021.

.

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

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts 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 (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joshua Kingston BSc ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 22[nd] April 2022

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HILLVIEW EVANGELICAL CHURCH

STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account) YEAR ENDED 31 AUGUST 2021

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)
8
Transfers between funds
16
Net movement in funds
Total funds at the start of the year
16
Total funds at the end of the year
16		 Unrestricted
Funds
£
124,271
2,457
161
1,720		 Restricted
Funds
£
1,929
-
-
-		 Total Funds
2021
£
126,200
2,457
161
1,720		 Total Funds
2020
£
135,435
2,989
1,468
2,438
128,609 1,929 130,538 142,330
112,928
-		 3,810
-		 116,738
-		 111,002
201,717
112,928 3,810 116,738 312,719
15,681
(400)		 (1,881)
400		 13,800
-		 (170,389)
-
15,281
973,519		 (1,481)
31,076		 13,800
1,004,595		 (170,389)
1,174,984
988,800 29,595 1,018,395 1,004,595

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 14 to 22 form part of these financial statements

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HILLVIEW EVANGELICAL CHURCH

BALANCE SHEET

AS AT 31 AUGUST 2021

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		 2021
£
706,430
30,000
736,430
4,580
280,994
285,574
(3,609)
281,965
1,018,395
29,595
788,800
200,000
1,018,395		 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

For the year ending 31 August 2021 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 22nd March 2022 and are signed on their behalf by:

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

Company registration number: 05899178

The notes on pages 14 to 22 form part of these financial statements

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HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

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.

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.

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HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

1 Accounting policies ( continued )

g) Unrestricted funds can be used in accordance with the charitable objects at the discretion of the Trustees. 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
Income from: charitable activities
Event income		 Unrestricted
Funds
£
2,457		 Unrestricted
Funds
£
103,145
21,126		 Restricted
Funds
£
1,929
-		 Total Funds
2021
£
105,074
21,126
124,271 1,929 126,200
Unrestricted
Funds
£
110,157
21,600		 Restricted
Funds
£
3,152
526		 Total Funds
2020
£
113,309
22,126
131,757 3,678 135,435
Restricted
Funds
£
-		 Total Funds
2021
£
2,457		 Total Funds
2020
£
2,989
2,457 - 2,457 2,989

3 Income from: charitable activities

Income from charitable activities in the prior year was unrestricted.

4 Income from: Other trading activities

Lettings
Miscellaneous income		 Unrestricted
Funds
£
153
8		 Restricted
Funds
£
-
-		 Total Funds
Total Funds
2021
2020
£
£
153
1,448
8
20
161
1,468
161 -

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

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HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

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
Donations
Miscellaneous
Governance costs (see note 7)		 Unrestricted
Funds
£
15,524
51,439
368
3,000
385
7,366
-
1,563
8,108
2,865
4,840
2,445
1,280
1,883
3,350
5,800
699
2,013		 Restricted
Funds
£
-
-
-
-
-
3,810
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2021
£
15,524
51,439
368
3,000
385
11,176
-
1,563
8,108
2,865
4,840
2,445
1,280
1,883
3,350
5,800
699
2,013		 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
112,928 3,810 116,738 111,002

In the prior year £1,922 of church workers expenditure was restricted. All remaining expenditure was unrestricted.

6 Analysis of Grants

To Institutions
Banderkelie
Cowen
Gloucester City Mission
IFES
Mission Possible
Operation Mobilisation - Nick Morton
Patching Zambia
Scripture Union & Lagger Camps
To Individuals		 Total
2021
£
944
2,160
1,860
1,320
2,160
2,160
2,160
2,160
600		 Total
2020
£
1,194
2,310
2,007
1,374
2,318
2,310
2,310
2,310
-
15,524 16,133

All grants payable in the current and prior year were unrestricted.

16

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2021

7 Governance costs

Governance costs
Independent examiner's fees
Accountancy fees
Prior year over/under accrual
Trustee meeting expenses: 2 trustees (2020: 1)		 Unrestricted
Funds
£
1,073
877
-
63		 Restricted
Funds
£
-
-
-
-		 Total Funds
Total Funds
2021
2020
£
£
1,073
1,073
877
877
-
(340)
63
33
2,013
1,643
2,013 -

Governance costs in the prior year were unrestricted.

8 Net income/(expenditure)

This is stated after charging

This is stated after charging
2021 2020
£ £
Depreciation 3,350 3,350
Independent Examiner's fee:
- for Independent Examination 1,073 1,073
- for Accounts Preparation 877 877
- prior year over/under accrual - (340)

9 Staff costs and numbers

The aggregate staff costs were

Wages and salaries
Social security costs
Pension costs		 2021
£
46,759
6
4,205		 2020
£
46,311
3,161
4,556
50,970 54,028

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

The average number of staff (headcount) during the year was 2 (2020: 2).

The total aggregate employment benefits received by key management personnel were £42,347 (2020: £41,909).

Aggregate donations from Trustees, key management personnel and other related parties were £7,545 (2020: £7,960).

17

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

10 Comparative Statement of Financial Activities

Income from:
Donations
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
Donation of assets and funds
Total Expenditure
Net income/(expenditure) and
Net movement in funds
Total funds at 1 September 2019
Total funds at 31 August 2020		 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
138,652 3,678 142,330
109,080
201,717		 1,922
-		 111,002
201,717
310,797 1,922 312,719
(172,145)
1,145,664		 1,756
29,320		 (170,389)
1,174,984
973,519 31,076 1,004,595

11 Taxation

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

12 Tangible fixed assets

Cost
At 1 September 2020
Additions
At 31 August 2021
Depreciation
At 1 September 2020
Charge for the year
At 31 August 2021
Net book value
At 31 August 2021
At 31 August 2020		 Property
£
700,000
-		 Equipment
£
25,365
-		 Total
£
725,365
-
700,000 25,365 725,365
-
-		 15,585
3,350		 15,585
3,350
- 18,935 18,935
700,000 6,430 706,430
700,000 9,780 709,780

18

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 AUGUST 2021

13 Programme related investments

At 1 September 2020
At 31 August 2021
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
Creditors: amounts falling due within one year
Accruals
Abbey Church CIO
Social Security		 2021
£
4,580		 2020
£
5,662
4,580 5,662
2021
£
1,950
-
1,659		 2020
£
1,950
4,044
633
3,609 6,627

15 Creditors: amounts falling due within one year

16 Movements in funds

As at 31 August 2021

Restricted Funds
Abbey Project
Box of Hope
Africa Equipment
Unrestricted Funds
General funds
Redevelopment fund
Total funds		 At
1 Sep
2020
£
29,320
1,756
-		 Income
£
-
1,054
875		 Expenditure
£
-
(3,210)
(600)		 Transfers
£
-
400
-		 At
31 Aug
2021
£
29,320
-
275
31,076 1,929 (3,810) 400 29,595
773,519
200,000		 128,609
-		 (112,928)
-		 (400)
-		 788,800
200,000
973,519 128,609 (112,928) (400) 988,800
1,004,595 130,538 (116,738) - 1,018,395

19

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

16 Movements in funds ( continued )

As at 31 August 2020

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

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.

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.

Africa Equipment

This fund represents funds raised to buy equipment for a disabled child in Africa.

Redevelopment Fund

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

20

HILLVIEW EVANGELICAL CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

17 Analysis of net assets between funds

As at 31 August 2021
Fixed
Assets
£
Restricted Funds
Abbey Project
-
Africa Equipment
-
-
Unrestricted Funds
General funds
736,430
Designated funds
-
Total funds
736,430
The free reserves of the charity as at 31 August 2021 are £52,370.		 Fixed
Assets
£
-
-		 Other
Net Assets
£
29,320
275		 Total
£
29,320
275
-
736,430
-		 29,595
52,370
200,000		 29,595
788,800
200,000
736,430 281,965 1,018,395
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.

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

No related party transactions occurred in the year or the prior year other than stated elsewhere in the financial statements.

21

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2021

HILLVIEW EVANGELICAL CHURCH

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:

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.

22