HILLVIEW EVANGELICAL CHURCH
TRUSTEES, ANNUAL REPORT
and
FINANCIAL STATEMENTS
31 AUGUST 2024
Company Registration Number 5899178
Charity Number 1115938

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
CONTENTS
PAGE
Reference and administrative details of the Charity and its advisors
Trustees, annual report
2-10
Independent examiner's report to the trustees
11
Statement of financial activities (including income and
expenditure account)
12
Balance sheet
13
Notes to the financial statements
14to22

HILLVIEW EVANGELICAL CHURCH
REFERENCE AND ADMINISTRATIVE INFORMATION
YEAR ENDED 31 AUGUST 2024
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
th
8 August 2006.
Trustees
The directors of the charitable company ('Ihe 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 Sin￿ the year end and the bodies on which they
served were as follows:
Mr S J Mortin" (Chairperson from March 2024>
Mr R J Grant [Chairperson until March 2024]
Mr G P Dancy (external)
Mrs H K Ducker
Mrs P Maxted
Mr B Bruce (external) (appointed July 2024)
***
Elder
Member of the Finance Committee
***
Registered Office
26 Colwell Avenue, Hucclecote, Gloucester, GL3 3LX
Hillview Evangelical Church's Executive Staff
MrSPDuan
Mrs L A Dinwoodie
Mrs N Webber
Hillview Evangelical Church's Agents and Advisors
Independent examiner..
Joshua Kingston Bsc ACA. Burton Sweet Limited, The Clock
Tower. 5 Farleigh Court. Old Weston Road. Flax Bourton. Bristol,
BS48 1UR
Bankers..
Natwest. 21 Eastgate Street. Gloucester, GL1 1 NH
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent
ME19 4JQ
Solicitors."
Davies & Partners, 135 Aztec West, Bristol, BS32 4UB

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
The Trustees are pleased to submit their report and unaudited financial statements for Hillview
Evangelical Church for the year ended 31 August 2024. The financial statements comply with
statutory requirements, the Memorandum and Articles of Association and Statement of
Recommended Practi￿ FRS102.
AIMS, OBJECTIVES AND ACTIVITIES
Objects
The Charity. through Hillview Evangelical Church. exists to:
Advance the Christian faith in accordance with its Statement of Beliefs,
Relieve persons who are in conditions of need or hardship, and
Provide community facilities in the interests of social welfare
Aims
Through its programmes the Charity seeks to contribute. as appropriate. to the spiritual, physical,
social and educational needs of the community it serves, endeavouring 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 experien￿ 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. Further detail is contained in subsequent sections of the
report. One of the aims of the on-going monitoring and review is to make the services and activities
more accessible to the community the church serves. The streaming of services via Zoom continued
to provide for those who, for various reasons, needed to join the services on-line rather than attend
in person.
Volunteers and other supporters
As with any church, the viability and sustainability of the programme is heavily dependent upon
members giving voluntarily and consistently of their time and financial resources. 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 Church building consists of a flexible range of facilities which enable the needs of a wide range
of activities for both the church and the community to be met. The Support Ministry Team continues

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
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. The decision was taken in the
year to carry out a significant refurbishment of the building. The work itself will mainly take place
in 2025 and the trustees agreed in July 2024 to release £150,000 of the funds designated for
building redevelopment towards funding the project (£50,000 being kept in case there is a need to
fund the salary of a planned youth worker for two years. while income increases to meet the need).
We are also currently seeking support from relevant grants as the current estimate of total costs
for the desired work is £190.000.
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"
Newcomers becoming part of the church
People volunteering to use their gifts and abilities to meet the needs of the church
and its work in the community
Working together with other churches, particularly in the area where the church is
located.
Reviewing and adapting community ServI￿S to meet current needs
The church also aims to meet the needs of individuals and families at key stages of life in times of
both joy and sadness. For example in the dedication of young children, the baptism of adults who
have shown evidence of mature faith. couples getting married. support in times of illness and
bereavement.
Training relevant to the ministry in which people serve (e.g. Children, Youth, Pastoral care,
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. The
trustees review the safeguarding policy annually and ensure training in relevant procedures takes
place.
Simon Duan, employed as Pastor at Hillview Church from 1 September 2015, has continued to
lead the ministry of the church. He works closely with the wider leadership team.
The leadership team includes elders, primarily responsible for the doctrines and spiritual health of
the church, ministry team leaders, responsible for a particular area of ministry, and a team
supporting the development and implementation of the churches vision and strategy. The trustees
remain confident that the operation of the church is well managed.
Pastoral Care
Pastoral care is provided primarily through the Grow ministry team, which includes small group
leaders. Elders are also involved in this area.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
The church aims to meet people at their point of need. whether spiritual. physical or emotional.
The nature of care includes practical help. spiritual and emotional support. and visiting the sick and
elderly at home or in carelhospital. including sharing communion with them if requested.
Evangelism and Mission
The church is committed to evangelism and mission, both of 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 depth via small group sessions. Hillview continued its collaboration with
Abbey Church to run a series of meetings in person and 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 £14,040 being allocated for this purpose. A World Vision Team maintains contact with the
organisations outside the church which we support, so that the church is kept informed of them
and their work, as well as monitoring 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 those organisations and individuals in receipt of
support.
Such organisations, amongst others, include:
Operation Mobilisation (OM) is a Christian missionary organization that aims to motivate
and equip Christians to share God's love. particularly among "least-reached" communities.
by establishing communities of Jesus followers and bringing the gospel to the farthest
corners of the world. This includes Serving people in need through development projects,
work among the poor. and ministry to refugees.
Mission Possible. This organisation. which is based in Bulgaria, is engaged in a wide variety
of activities ranging from children's evangelism to the provision of relief to those in
marginalised strata of society in that country. many ofwhose circumstances have worsened
due to periods of extreme weather.
Gloucester City Mission. The Charity played a pivotal role in the establishment of this
organisation, which helps homeless people in the City of Gloucester. It was set up over a
decade ago and has over the last few years substantially expanded the scope of its
activities, together with a matching increase in staffing and resources. Some activities are
arranged in conjunction with other organisations in the City of Gloucester who have
expertise and whose members are willing to work with the homeless.
In addition the church donates £5,000 to the organisation Christians Against Poverty (CAP) and
members of the church provide voluntary support for the work of this organisation.
The church leadership has recognised that there are a considerable number of people in the
community we senie who. for various reasons. are subject to particular hardship. The initiative
called 'Box of Hope. which operated over the previous two years to provide support has continued.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
Overall, almost £6,000 has been spent in support of social action projects. This activity comprises
the assembly and delivery of boxes containing focmj and other essentials to households who have
been identified (primarily via local schools) as needing support during school holidays. The church
has also worked in partnership with an organisation "Sportily to provide activities to children and
young people in these families during school holidays.
Thus in total the church has been able to donate £25,000 to mission and charity needs. This is
approximately 15 % of the organisation's expenditure.
Community
Children's and Youth work are an important feature of the church's ministry. with a team of
volunteers responsible for each area. Some volunteers also have experien￿ of supporting
activities for children and young people as part of their present or former employment.
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. A total in the region of 100
children and young people normally engage with these activities each week. Our Family worker
continues to enhan￿ the support provided by the church to families within the church and to those
with whom we come into contact. She has supported a number of families in obtaining financial
and practical support. through church members and through secular organisations that support
families in need.
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 50 children, plus their parenucarer.
Kidzone and COZ (Chill Out Zone) meet for an hour on Tuesday evenings for children in year 2-5.
The time includes songs, crafts, games, Bible stories and quizzes.
We also run events for whole families including a bi-monthly 'Sweaty church, on a Saturday in
conjunction with the organisation "Sportily. and a number of special events throughout the year.
A number of church activities are arranged specifically for men and women separately, for those
attending church and from the community.
A group of quilters and a group of dressmakers meet on a Monday morning., the membership of
this groups 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. There is a 'coffee and cake morning,
held on the first Wednesday of each month, which is intended mainly for those of retirement age.
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 well as providing opportunities to
socialise for people in the community.
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

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
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. as well as being hired on a more commercial
basis by for-profit organisations.
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 local Christian organisations. as follows-
'The Hub., an initiative where the three churches in Hucclecote work together on specific
projects in. and for. the community, continues to be an encouraging work and is now well
established. The Foodbank centre in the Parish Church which was set up by the three
Hucclecote churches continues to supply food to those identified as being in need by the
Gloucester Foodbank organisation.
Church leaders meet with other Church leaders in Gloucester on a monthly basis to share
and pray together.
FUTURE PLANS
The Charity will continue to monitor the effectiveness of its programmes and implement such
measures as are thought necessary to develop the Church in line with its Objects. In particular:
It continues to explore the opportunity to develop the facilities owned by the church, to
enable it to be more effective in fulfilling its aims and objectives. This is discussed further
in the Finan￿ section below.
It will be open to ways that the Objects of the Charity can be furthered, for example by
planting another church in a different part of Gloucester, although no such planting is
currently envisaged.
The Family Worker, supported by volunteers from the church membership, has continued
efforts to enhance work among families in the church and the community.
The church intends to continue with Box of Hope as it is evident that there is still significant
need among families in the community.
FINANCIAL REVIEW & RESULTS
The Financial Statements show that total income for the Charity for the year was £166.663
compared with £163,572 the previous year, of which the great majority (£160,571) took the form
of donations from church members. While this is only a slight increase on last year, it is
encouraging as the previous year included some significant one-off gifts which have been replaced
this year by regular giving. From note 2 it is encouraging to see that 14.70/0 (£23,585) of income
from donations (£160,571) was received as tax refunds from the Government. similar to the
previous year's figure and showing that the great majority of general offerings are given in a tax
efficient manner.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
Note 3 to the accounts show event income of £3,366, similar to £3,473 in the previous year. Other
trading activities (primarily rent for use of the building) was also similar at £2,726 compared to
£2,568 last year.
Expenditure in relation to charitable activities (note 5) was £171,187 compared with £158.437 last
year, representing an increase of 8 % . The biggest contributor to this increase was in the area of
maintenance due to the need to repla￿ two boilers.
Note 6 records that the charity was able to grant £14.040 in support of missionary works in the UK
and around the world. This was marginally (-40/0) less than last time.
Total funds held by the charity as at 31 August 2024 as shown in the accounts were just over £1m.
Approximately £700k of this is illiquid, as this comprises the historic valuation of the Hillview Church
site and 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. As noted earlier in the report, the trustees have
now agreed to release £150.000 of this for a defined major refurbishment project which will take
place in 2025. In addition general maintenance and upkeep of the facilities and equipment has
continued so that the objects of the charity can continue to be met.
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, These restricted
funds continue to stand at £29.320 at the year end. which is the same as at the previous year end.
As we have been unable to tra￿ any of the outstanding donors making up the £29,320, a
submission was made to the Charity Commission with a view to resolving the position. The Charity
Commission have now proposed a scheme to allow the transfer of these funds but at the time of
writing we are still waiting for Abbey Church to submit the detail of the scheme for approval.
Reserves Policy
The trustees current Reserves Policy is that they would like the Charity to hold free reserves of at
least £40,000. 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 resenies 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 £58,334, compared with £61,240 last time (note 17 to the accounts). This
comfortably meets the £35k required by the resenies 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 carry out a major
refurbishment project in 2025.
Investment powers
Under the Memorandum and Articles of Association, the Company has the power to make any
investments the Trustees see fit.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
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-t￿daY management and leadership of the Charity is delegated to a leadership team, as
described eadier.
The church employs a full time pastor and a Family Worker, working with both families within the
church and within the community.
The church also employs a part-time Administrator, who is assisted by volunteers as necessary, to
carry out the administration of the church.
The church is seeking to recruit a Youth Worker but cU￿entlY the youth work is led by church
members who are suitably qualified for their roles and are willing to assist on a voluntary basis.
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 dose 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.
Prospective Trustees are briefed by nominated Trustees in order for them to obtain a full and clear
understanding of the Objects and operation of the Charity. On appointment there is an appropriate
induction process 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.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
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 NHS groups.
The church also works locally with other churches, schools and groups in the community.
The Charity uses the services of thirtyone:eight. fomierly 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 prO￿dureS 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.
The arrangements in place enabled the safeguarding requirements to be met. The trustees have
paid particular attention to ensuring that their duties under GDPR are being properly performed.

HILLVIEW EVANGELICAL CHURCH
TRUSTEES REPORT
YEAR ENDED 31 AUGUST 2024
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..
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Chartties SORP"
make judgments and accounting estimates that are reasonable and prudent"
state whether applicable UK Accounting Standards have been followed, subject to any
material departures disclosed and explained in the financial ststements. and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable company will continue in business.
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:
there is no relevant audit infonnation of which the charitable companys auditors are
unaware; and
the trustees have taken all steps that they ought to make themselves aware of that
information.
Approved by the trustees and signed on their behalf by:
Date: 3 April 2025
Stephen Mortin
[Chairman]
Registered Office
26 Colwell Avenue
Hucclecote
Gloucester GL3 3LX
10

HILLVIEW EVANGELICAL CHURCH
INDEPENDENT EXAMINER'S REPORT
YEAR ENDED 31 AUGUST 2024
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 August 2024.
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 examinerfs 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:
accounting records were not kept in respect of the Company as required by section 386 of
the 2006 Act; or
the accounts do not accord with those records" or
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 Irue and fair view which is not a matter
considered as part of an independent examination" or
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 accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concems 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.
ockkn
Joshua Kingston Bsc ACA
Burton Sweet Chartered Accountants
The Clock Tower
5 Farleigh Court
Old Weston Road
Flax Bourton
Bristol BS48 1 UR
Date: 3 April 2024

HILLVIEW EVANGELICAL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES (Including Income and Expenditure Account)
YEAR ENDED 31 AUGUST 2024
Unrestricted
Funds
Restricted Total Funds Totsl Funds
Funds
2024
2023
Note
Income from:
Donations
Charitable activities
Other trading activities
158.668
1.095
2.726
1.903
2.271
160,571
3,366
2,726
157.531
3,473
2,568
Total income
162.489
4.174
166,663
163,572
Expenditure on-
Charitable activities
163,494
7,693
171,187
158,437
Total expenditure
163.494
7,693
171,187
158,437
Net incomel{expenditure
(1,005)
(3,519)
(4,524)
5,135
Transfers between funds
16
(1,901)
1,901
Net movement in funds
(2,906)
(1,618)
{4,524)
5,135
Total funds at the start of the year
16
991.240
30.938
1.022,178
1,017.043
Total funds at the end of the year
16
988,334
29,320
1,017,654
1,022,178
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 forni part of these financial statements
12

HILLVIEW EVANGELICAL CHURCH
BALANCE SHEET
AS AT 31 AUGUST 2024
Company registration number: 05899178
2024
2023
Note
Fixed assets
Tangible assets
Programme relaled investments
12
13
700.000
30,000
730,000
700,000
30,000
730,000
Current assets
Debtors
Cash at bank and in hand
14
5.838
283.898
289.736
6,001
288,073
294.074
Creditors . Amounts falling
due within one year
15
(2,082)
(1.8961
Nel current assets
287,654
292,178
Net assets
1,017.654
1,022,178
Funds
Restricted funds
Unrestricted funds
General funds
Designated funds
17
29.320
30.938
17
17
788,334
200,000
791,240
200,000
1,017.654
1,022.178
For the year ending 31 August 2024 the company was ent￿ed to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Direclors responsibilities..
- The members have not required the company to obtain an audit of its accounls for the year in question
in accordance with section 476,
The directors acknowledge their responsibilities for complying wtth the requirements of the Act with
respect to accounling records and the preparation of accounts
These accounts have been prepared in accordance wth the provisions applicable to companies subject to
the small companies. regime.
These financial statements were approved by the trustees on 3 April 2025 and are signed on their behalf by:
Slephen John Mortin
Chairman
David Maxted
Church Treasurer
The notes on pages 14 to 22 forni part of these financial statements
13

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Accounting policies
a} The financial statements have been prepared in accordance with the historical cosl convention {except
where otherwise slated in the accounting policy note) and in accordance wilh the Stalement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordan
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 issued in
October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102), and the Companies AGt 2006.
The charity is a public benefit entity as defined under FRS102.
There are no material uncertainties about the charity's abilty to continue as a going concern. despite the
significant uncertainty being caused by the national cost of living 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 reseNes to be able to meet these challenges.
b) Income from donations are included when these are receivable, except as follows..
i) When donors specify that donations given to the charity must be used in future accounting periods, the
income is deferred until those periods.
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.
c) Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT
which cannot be recovered.
Most expenditure is directly attributable to specific activities and has been included in those cost
categories. Support costs have been allocated 10001) towards the charitable activib'es of the charity-
Governance costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the independent examinalion fees and costs linked to the
strategic management of Ihe charity. G0Veman￿ costs are included within support costs.
d) Deprecialion is calculated so as to write off the cost of an asset, less its estimaled residual value, over
the useful economic life of that asset as follows=
Equipment
250/0 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 impaimient.
e) Programme-relaled investments consists of an interest free charitable loan. This inveslmenl is carried
at cost less any provision for impairment and repayments received.
f) Rentals applicable to operating lease agreements where substantially all of the benefits and risks of
ownership remain with the lessor are charged against profits on a straight-line basis over the period of
the lease.
g} Trade and other debtors are recognised at the settlemenl amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
14

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Accounting policies (Continued)
h) Cash at bank and cash in hand includes cash and short tem) highly liquid investments with a short
malurity of three monlhs or less from the dale of acquisltion or opening of the deposit or similar account.
i) Creditors and provisions are recognised where Ihe charity has a present obligation resulting trom a past
event that will probably resull in the Iransfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably.
j) Unreslricted funds can be used in accordance wf(h the charitsble objects at the discrelion of the
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 al any time at the discretion
of the Trustees.
k) Restricted funds can only be used for particular restricled purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
DufDoses.
Income from: Donations
Unreslricted Restricted Total Funds
Funds
Funds
2024
General offerings
Income tax refunds
135.083
23.585
1,903
136,986
23.585
158.668
1,903
160,571
Prior year comparative
Unrestricted Restricted Total Funds
Funds
Funds
2023
General offerings
Income tax refunds
126.618
21,881
9,032
135.650
21,881
148.499
9,032
157.531
Income from: charitable activities
Unrestricted
Funds
Restricted Total Funds Totsl Funds
Funds
2024
2023
Event income
1.095
2.271
3,366
3.473
1.095
2.271
3,366
3.473
Event income of £1,481 in the prioryear was restricted.
15

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
Income from: Other trading activities
Unrestricted
Funds
Restricted Total Funds Totsl Funds
Funds
2024
2023
Lettings
Miscellaneous income
2.706
20
2,706
20
1,557
1.011
2,726
2,726
2,568
Income from other trading activities in the prior year was unrestricted.
Expenditure on: charitable activities
Unrestri¢ted
Funds
Restri¢ted Total Funds Totsl Funds
Funds
2024
2023
Grants for Christian work (see note 6)
Church workers
Youth expenditure
Speakers, expenses and gifts
Training
Event expenses
ort costs
Church workers expenses
Maintenance and cleaning
Insurance
Rates, heat and light
Slationery and postage
Professional fees
Equipment
Depreciation
Donations
Miscellaneous
Governance costs (see note 7)
14.040
93.337
1.438
2.050
461
5,539
14,040
93,337
1,438
2,050
461
11,309
14,658
85,291
1.327
2.882
111
7,619
5,770
790
20.658
3,397
8,137
3,656
1,405
876
790
20,658
3,397
8,137
3,656
1,405
876
370
8.627
3.174
8,227
3,699
1,546
1,999
3.080
13.146
711
1,970
5.119
509
2,082
1.923
7,042
509
2,082
163.494
7.693
171,187
158.437
In the prior year £3.593 of evenl expenses. £1.453 for equipment and £8,146 of donations expenditLJres
were restricted. Al remaining expenditure were unrestricted.
16

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
6 Analysis of Grants
Total
2024
Total
2023
To Institutions
Cowen
Gloucester City Mission
IFES
2,160
1,860
1,320
2,160
2,160
1,380
2,160
1,860
1,320
2.160
2,160
Mission Possible
Operation Mobilisation Nick Morton
AIM
Scripture Union & Lagger Camps
UCCF
To Individuals
600
1,680
1,320
4.398
14,040
14,658
All grants payable in the current and prior year were unrestricted.
7 Governance costs
Unrestricted
Funds
Restricted Total Funds Total Funds
Funds
2024
2023
Independent examinels fees
Trustee meeting expenses.. no trustees {2023: 1
2,082
2,082
1,896
74
2,082
2,082
1,970
Governance cosls in the prior year were unrestricted.
Net incomel(expenditure)
This is stated after charying
2024
2023
Depreciation
Independent Examinerfs fee:
for independent examination
- for accounts preparation
- for other services
3,080
930
1,152
852
1.044
144
17

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
9 Staff costs and numbers
The aggregate staff costs were
2024
2023
Wages and salaries
Social security costs
Pension costs
79,949
2.168
7.088
75,370
1,691
6,720
89,205
83,781
No staff received employment benefits of more than £60.000.
The average number of stsff Iheadcount) during the yearwas 4 {2023: 41.
The total aggregate employment benefrts received by key management personnel were £48,403 {2023'.
£46,800).
Aggregate donations from Trustees. key management personnel and other related parties were £10.920
12023= £10,295).
10 Comparative Ststement of Financial Activities
Unrestri¢ted Restri￿e￿ Total Funds
Funds
Funds
2023
Income from:
Donations
Charitable activities
Other trading activities
Investments
148.499
1.992
2,568
9,032
1,481
157,531
3,473
2.568
Total income
153.059
10,513
163.572
Expenditure on:
Charitable activities
145.245
13,192
158.437
Total Expendlture
145,245
13,192
158,437
Net incomel(expenditure) and
7,814
12,679)
5,135
Transfers between funds
{603)
603
Net movement in funds
7.211
12,076)
5,135
Total funds at 1 September 2022
984.029
33,014
1,017,043
Total funds at 31 August 2023
991.240
30,938
1,022,178
18

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
11 Taxation
The charity is exempt from corporation tax on its charitable activities.
12 Tangible fixed assets
Property Equipment
Total
Cost
Al 1 September 2023
700,000
25,365
725,365
Al 31 August 2024
700,000
25,365
725,365
Depreciation
Al 1 September 2023
25,365
25,365
Al 31 August 2024
25,365
25,365
Net book value
Al 31 August 2024
700,000
700,000
At 31 August 2023
700,000
700.000
13 Programme relaled Inveslments
At 1 September 2023
30,000
Al 31 August 2024
30,000
Included within:
Fixed assets
30,000
Programme related inveslmenls includes a charitable loan lo 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
2024
2023
Gift debtor
5,838
6,001
5,838
6,001
15 Creditors: amounts falling due within one year
2024
2023
Accruals
2.082
1.896
2,082
1,896
19

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
16 Movements in funds
As at 31 August 2024
At
31 Aug
2024
1Sep
2023
Income
Expenditure
Transfers
Restricted Funds
Abbey Project
Social action fund
Operation mobilisation
Missionary in Tanzania
29,320
1.618
29,320
2.271
1.330
573
4,174
(5.770)
(1.330}
593
7,693
1.881
20
1,901
30,938
29,320
unrestri￿Èd Funds
General funds
Redevelopment fund
791,240
200,000
162,489
(163.494)
{1,901)
788.334
200.000
991,240
162,489
163,494
1,901
988,334
Total funds
1,022,178
166,663
171,187
1,017,654
As at 31 August 2023
At
1Sep
2022
At
31 Aug
2023
Income
Expenditure
Transfers
Restricted Funds
Abbey Project
Social action fund
Cowen Church
Orphanage
Earthquake
Defibrator
29.320
3.694
29.320
1.618
1.517
321
2.090
5.435
1,150
(3.593}
1321)
(2.090)
{5.735)
{1,453)
300
303
33.014
10.513
13.192
603
30,938
Unrestricted Funds
General funds
Redevelopment fund
784,029
200,000
155,000
(147,186)
{603)
791,240
200,000
984,029
155.000
147,186
603
991,240
Total funds
1,017,043
165.513
160,378
1,022,178
Pur
ose of restricted funds=
Social action fund
This fund represents gifts received for the purpose of food packages for disadvantaged families over Ihe
school holidays we also covered he costs of a community BBQ in the summer.
20

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
16 Movements in funds (continued)
Abbey Project
This fund represents gifts received (including atlributable Gtft Aid reliefj for the purpose of constructing a
new centre for the Abbeymead Community. The lease and construction on the site at Lobleys Drive is
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-
Redevelopment Fund
Funds set aside by the trustees towards the future redevelopment costs of the church premises.
Cowen Church
Funds lo help build a church in Spain being organised by one of our mission partners, Douglas Cowen.
Orphanage
Funds raised for an orphanage in Benin.
Earthquake
Funds raised following the earthquake in Turkeylsyria.
Defibrator
Grant received for a portable defibrillator which has been instslled outside the church.
Operation mobilisation
This fund respresents a gift to a missionary who works for OM and was hoping to undertake some
training of childrens workers
Missionary in Tanzania
Funds raised for Anna Capenerwho is teaching out in Tanzania
17 Analysis of net assets between funds
As at 31 August 2024
Fixed
Other
Assets Net Assets
Tolal
Restricted Funds
Abbey Project
29,320
29,320
29,320
29.320
Unrestricted Funds
General funds
Designated funds
730.000
58,334
200,000
788,334
200,000
Total funds
730,000
287,654
1,017,654
The free reserves of the charity as at 31 August 2024 are £58,334.
21

HILLVIEW EVANGELICAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 AUGUST 2024
17 Analysis of net assets between funds (continued)
As at 31 August 2023
Fixed
Other
Assets Net Assets
Tolal
Restricted Funds
Abbey Project
Box of Hope
29,320
1,618
30,938
29,320
1,618
30.938
Unrestricted Funds
General funds
Designated funds
730,000
61,240
200,000
791,240
200,000
Total funds
730,000
292,178
1,022,178
The free reserves of the charity as at 31 August 2023 are £61,240.
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 paty transactions occurred in the year or the prior year other than stated elsewhere in the
financial stalements.
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 unincorpNJrated 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 conskn'tuted 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 fvnds transfe￿ed were:
Net Assets:
Cash in hand and on deposit
201717
Funds:
Unrestricted general funds
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 wll be transferred to Abbey Church CIO.
22