HILLVIEW EVANGELICAL CHURCH TRUSTEES, ANNUAL REPORT and FINANCIAL STATEMENTS 31 AUGUST 2025 Company Registration Number 5899178 Charlty NuM￿r 1115938 HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 CONTENTS PAGE Reference and adminislralive details of the Charity and its advisors Trustees, annual report Independent examinerfs report to the trustees Slalemenl of financial activities (including income and expendilvre account) 12 Balance sheet 13 Notes lo the financial stalemenls 14-22 HILLVIEW EVANGELICAL CHURCH REFERENCE AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 AUGUST 2025 ststus Hillview Evangelical Church is a Registered Charity. No. 1115938, and a Company Limited by Guarantee, No. 5899178 and is govemed by its Memorandum and Artides of Association dated 8th August 2006. Trustees The directors of the charttable company (Ihe Charty") are ils trustees for Ihe 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. (Chairperson from March 2024) Mr R J Grant Ichairperson until March 20241 Mr G P Dancy (external) Mrs H K Ducker Mrs P Maxted Mr B Bru￿ lextemal) (appointed July 2024} Elder Member of the Finance Committee Roglstored Offl¢e 26 Colwell Avenue, Hucclecote, Gloucester, GL3 3LX Hlllvlew Evangellcal Chur¢h'$ Executlve Stsff MrSPDuan Mrs L A Dinwoc(lie Mrs N Webber Hillview Evangelical Church's Agents and Advisors Independent examiner Joshua Kingston Bsc FCA, Burton Sweet Limited, The Clock Tower, 5 Farteigh Court. Old Weston Road. Flax Bourton, Bristol, 8S48 1UR Bankers.. Nalwesl, 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 2025 The Trustees are pleased to submit their report and unaudited ffinancial statements for Hillview Evangelical Church for the year ended 31 August 2025. The financial statements comply with statutory requirements, the Memorandum and Artides of Association and Statement of Recommended Practice FRS102. AIMS. OBJECTIVES AND ACTIVITIES Objects The Charity. through Hillview Evangelical Church. exists to= Advance the Christian faith in accordance with its Statement of Beliets, Relieve persons who are in conditions of need or hardship, and Provide community facilities in the interests of soaal welfare Aims Through rts programmes the Chanly seeks lo contribute. as appropriate. to the spirilual. physical, social and educational needs of the community il serves, endeavouring to cater for all age groups from Parent and Toddlers lo Senior Citizens. Through its mission support programmes it also seeks to further ils objects beyond the immediate communities where Hillview Church is located lo other parts of the UK, as well as overseas. Strategy and Key Obj8CtiV8S 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 lo each of rts Objects. The full range of programmes as they ojrrenlly work out on a day-t¢>day basis can be seen on the church's websrte, www.hillviewchurch.net. Further detsil is contained in subsequent sections of the report. One of the aims of the on-going monitoring and ￿VIeW is lo make the services and activities more accessible lo the community the church serves. The streaming of services via Zoom continued to provide for those who. for various reasons, needed lo join the services on-line rather than allend 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 produ￿ 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 communty to be met. The Support Ministry Team continues HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 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. In line with decision laken last year. a significant refurbishment of the building was carried out in the eady part of 2025. The project was completed on lime. and the refurbishment has been welwmed and complemented by the various users of the building. The trustees had agreed to release £150.000 of the funds designated for building redevelopment towards funding the project. As the total estimated costs of the desired work exceeded that value, the work was contracted in stages, and the church members were asked to give additional funds to meet the need. The final costs of the work in 2025 were £158,319 and the additional income received from giving was £57.035. As a resull of members generous giving, there are now significant funds available for additional refurbishment projects, and these are currently being evaluated and planned. Church Life Reference to the church's website will demonslrale Ihal the programmes provide opportunities for members to engage in worship, prayer, leaming and serving so as to be able to give expression to their Christian faith. Serving opportunilies include involvement in activities for both the church and the community. and also in members, day-to4ay living as good olizens. Indicators of a healthy church indude- Newcomers becoming part of the church People volunteering lo use their gifts and abilities lo meet the needs of the church and its work in the community Working together with other churches, particularfy in the area where the church is located. Reviewing and adapting community services to meet current needs The church also aims lo 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. supp(Kt in times of illness and bereavement. Training relevant lo the ministry in which people serve {e.g. Children, Youth, Pastoral care, Leadership elc.) is provided either through in-house courses tailored to specific needs, or by people attending training arranged by specialist organisalions. The church has procedures in place to ensure that any member serving in a role that ￿qUireS 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 al Hillview Church fr(Mn 1 September 2015, has continued lo 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, reswnsible 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 churth is well managed. HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 Pastoral c8re Pastoral care is provided primarily through the Grow ministry team, which indudes small group leaders. Elders are also involved in this area. The church aims lo 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, induding sharing communion with them if requested. Evangelism and Mission The church is committed lo evangelism and mission. both of which feature significantly in the life of the church. The church aims lo run a variety of specialist'short courses, each year. which enable the Christian faith lo be explained in depth via small group sessions. Hillview continued ils collaboration with Abbey Church lo run a series of meetings in person and via Zoom under the title of 'Life Mallers,, 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 identlfied specific individuals and org8nis8tions it wishes to support. The nature of this support is mainly by prayer and finance, with £14,538 being allocated for this purpose. A Worfd 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 ulilised. The Worfd Vision Team also periodically reviews the recipients of support, and if they consider it appropriate, recommend lo the leadership any changes in those organisalions and individuals in receipt of support. Such organisations, amongst others. indude: Operation Mobilisalion {OMI is a Christian missionary organvzation that aims to motivate and equip Christians to share God's love, particulady among "leasl-reached. communities, by establishing communities of Jesus followers and bringing the gospel lo the farthest corners of the world. This includes Serving people in need through development projects, work among the poor, and ministry lo refugees. Mission Possible. This organisalion, which is based in Bulgaria, is engaged in a wide variety of activities ranging from Child￿n.$ evangelism lo the provision of relief lo those in marginalised strata of society in that country. many of whose 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 GIoU￿Ster. It was sel 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 organisatsons 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 {CAPI and members of the church provide voluntary supwrt for the work of this organisation. HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 The church leadership has recognised that there are a cnnsiderable number of people in the community we serve who, for various reasons, are subject to hardship. The initiative called 'Box of Hope, which operated over the previous two years lo provide support has continued. This year, just over £4,191 has been spent in support of social action projects. This activity comprises the assembly and delivery of boxes containing food and other essentials to households who have been identified (primarily vi8 Ioc81 schools) as needing suptK)rt during school holidays. The church has also worked in partnership wi(h an organisation "Sportity" to provide activities lo children and young people in these families during schwl holidays. Thus, in total the church has been able to donate around £23.729 lo mission and charity needs. 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 experience of supporting activities for children and young people as part of their present or foryner employment. Activities range from the provision of crèche facilities in services las appropriatel, 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 nomally engage with Ihese activities each week. Our Family worker continues lo enhan￿ the support provided by the church lo families within the church and lo those with whom we come into contsct. She has supported several families in obtaining financial and practical support, through church members and through secular organisalions that support families in need. Our regular midweek children's activities include a weekly 'Stsy & Play, session for babies and toddlers. The group meets for 90 minutes and is well structured lo include areas for babies. craft, role-play, puzzles and ride-ons. There is also a lime 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 induding a bi-monthty '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 specrfically 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 these 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 Ihe church rtself. There is a 'coffee and cake moming, held on the first Wednesday of each month. which is intended mainly for those of retirement age. The evenls are designed to encourage Chrisb'an men and women to develop in their faith and for those of no faith to consider Christianty for themselves. as well as providing opportunities to socialise for people in the community- HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 The premises the Charity owns and in which the church meets continues lo prove popular for activities other Ihan just Ihose 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 communty 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 lo the on-going cooperation with other churches in the (x)mmunity, there is also cooperation with other local Chrislian organisalions. as follows-. 'The Hub,. an inrtialive 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 Foodb8nk centre in the Pansh Church which was sel up by the three Hucclecole churches continues lo supply f¢)od lo those identified as being in need by the Gloucester Foodbank organisation. Church leaders meet with other Church leaders in Gloucester monthly to share and pray logelher. FUTURE PLANS The Charity will continue to monitor the effectiveness of its programmes and implement such measures as are thought necessary lo develop the Church in line with its Objects. In particular.. 11 continues lo explore the opportunity to develop the facilities owned by the church, to enable it lo be more effective in fulfilling its aims and objectives. 11 will be open lo 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 lo enhance work among families in the church and the community. The church will be paying for the services of a Youth worker as from September 2025 The church intends lo continue with Box of Hope as il is evident that there is sts'll significant need among families in the community. FINANCIAL REVIEW & RESULTS The Finanaal Statements show that total income for the Charity for the year was £260,066. compared with £166,663 the previous year, of which the great majorily1£243,0411 look the form of donations from church members. The reason for the large increase was primarily giving towards the church refurbishment project. However. general giving also In¢￿ased by 17%. Income from olher trading activits'es Iprimarity rent for use of the building) was slightly up al £3,133 cOMpa￿d to £2,726 last year. Expenditure in relation to charitable activities Inole 5) was £188,063 compared with £171.187 last year, representing an increase of 10°A. HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 Note 6 records that the charity was able to grant £14.352 in support of missionary works in the UK and around the wodd. This was slightly11°A) more than last year. Total funds held by the charity as of 31 August 2025 as shown in the accnunts remain at just over £1 m. Approximately £880k of this is illiquid, mainly comprising the valuation of the Hillview Church site and premises.. the balan￿ is predominanuy held as cash. As noted earlier in the report, £150,000 of designated funds were spent on the major refurbishment project. In addition. general maintenance and upkeep of the facilities and equipment has continued so that the objects of Ihe 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 lo the now abandoned Abbey Project. At the start of this year, restricted funds related to the abandoned Abbey Project stoc#J al £29,320. As we have been unable to trace any of the outstanding donors making up the £29,320. a submission was made lo the Charity Commission with a view to resolving the position. The Charity Commission have now approved the release of the funds to Abbey Church and the transfer was made in August 2025. Reserves Policy Thè trusteès current Reserves Policy is that they would like thé Charity to hold frèè réserves of at least £60,000, or equivalent to urca 3 months of the essential operating costs of the Charity. Free reserves are defined as unreslricled or general funds held by the Charity but not commilled or invested in tangible fixed assets. This level of free reserves gives the trustees and leaders of the church the opportvnily and lime to make appropriate decisions to ￿¢tIfy the situation should unexpected costs arise or a material drop in incLsme occur. The undesignaled free reserves held at the year-end are £126,125, compared with £58,334 last lime Inole 17 to the accountsl. This comfortably meets the £60k required by the reserves policy. The level of reserves compared to operating expendi(ure is due to the intention of the church leadership to cary out further refurbishment projects in 2026. 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 Stnjctu The Trustees nomially meet three times a year to consider all matters pertaining lo the governance ofthe Charity. The day-lo-day management and leadership of the Charity is delegated to a leadership team, as described earlier. 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-lime Administrator. who is assisted by volunteers as necessary, to carry out the administration of the church. HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 In addition. the church pays for the services of a Ycrfjth Worker. The person is employed by Youth for Christ and works for Hillview 3 days per week. Committees In the reporting year there was one committee Ihat 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 consullalion with the church leadership, and il 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 nomially 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 lo the final decision on their appointment. Prospèctivè Trust88s are briefed by nominatèd Trustees for them lo obtain a full and déar understanding of the Objects and operation of the Charfty. 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 ￿qUired and endeavours lo 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 lo bring the necessary exrertise 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. Networts 8nd otherre1at￿￿shipS Hillview Church is 8 member of the Evangelical Alliance [UK]. The church also has links with national organisations such as ca￿ Ichrislian Action Research & Educationl, Care for the Family, and CAP Ichristians Against Povertyl, 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 p￿miseS are made available for hire al a preferential rate to local organisations such as Foster Carers groups. and NHS groups. The church also works locally wth other churches, schi)ols and groups in the community. The Charity uses the services of thityone.'eighl. formerly known as CCPAS Ichurches, Child Protection Advisory SeNicel for advice. support. training and resour￿5 in all areas of safeguarding children and vulnerable adutts. including DBS disclosures. HILLVIEW EVANGELICAL CHURCH TRUSTEES REPORT YEAR ENDED 31 AUGUST 2025 Risk Manag8ment 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 I 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 Charily - Governance, Operational, Property and Finanaal. Policies and procedures are reviewed, developed and created as nece&sary. The arrangements in place enabled the safeguarding requirements lo be mel. The trustees have paid particular attention to ensuring that their duties under GDPR are being properly performed. Statement of trustees, responsibilities The Iruslees (who are also directors of Hillview Evangelical Church for the purposes of company lawl are responsible for preparing the Trustees, Report {incorporaling the strategic report and directors, report) and the financial slalemenls 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 Praclicel. Company law requires the ITUStees lo 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 charitsble company for Ihat peric*J. In preparing these finanual statements. the trustees are required to: select suitable accounting policies and then appty them consistèntly- observe the methods and principles in the Charities SORP.. make judgments and accounting estimates that are reasonable and prudent- stsle whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial slalemenls., and prepare the financial statements on the going concem basis unless il is inappropriate lo presume that the charitable company will continue in business. The truslees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financial position of the charilable 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 Irustees and signed on their behalf by: Dale.. May 22 2026 stephen Mortin Chairman HILLVIEW EVANGELICAL CHURCH INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 AUGUST 2025 Independent examinerfs reportto the trustees of Hillview Evangelical Church {'the Company.) I report lo the charity trustees on my examination of the aco)unts ofthe Company for the year ended 31 August 2025. Rosponsibilities and basis of report As the charity's trustees of the Company {and also ils directors for the purposes of company lawl you are responsible for the preparation of the ac￿Unts in accordance with the requirements of Ihe Companies Act 20061'the 2006 Act'l. 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 20111'the 2011 Act'i. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515) Ibl of the 2011 Acl. Independent exarnlner'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 l am qualified to undertake the examination because l am a member of the Inslilule of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confiryn that no matters have com8 to my attention in connection with the examination giving me cause lo believe: accounting records were not kept in respect of the Company as requiffjd by section 386 of the 2006 Act., or the accounts do not acwrd 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 'lrue 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 Recornmended Practice for accounting and reporting by charities applicable lo charities preparing their accounts in accordance wlh the Finanaal Reporting Standard applicable in the UK and Republic of Ireband IFRS 1021- 10 HILLVIEW EVANGELICAL CHURCH INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 AUGUST 2025 I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in Ihis re￿ in order to enable a proper underslanding of Ihe accounts to be reached. tktsJ #s sel out above. l ol the 8cb'vilies of the charity were da￿e￿ as ¢onlinuirg UP to Ihe point assets. IK8bililies el¢. ￿re transferred to Abbey churth CIO. See note 20. The comparats￿ Slalement of F￿an081 Aclryitses * shown in not& 10. The notes on pages 14 to 22 fom partof these financial statemènts. 12 HILLVIEW EVANGELICAL CHURCH BALANCE SHE AS AT 31 AUGUST 2025 Company registration number.. 05899178 2025 2024 Fixed a￿ts Tangibl8 as5els Programme ￿lated investments 12 13 853,712 30,000 883,712 700,000 30,000 730,000 Curront a880t8 Debtor5 Cash at bank and in hand 14 8,309 170,614 178,923 5,838 283,898 289,736 Creditors - Afflounts lalllng du• wrthln on• y•ar 15 12,2981 12,0821 N81 current as58ls 176,625 287,654 Net aasets Fund# Restncted funds Unre$lri¢led funds General funds Designated lunds 17 500 29,320 17 17 1.1)J9,837 50,000 788,334 200,000 Fer the ￿ar ending 31 August 2025 umpany was •ntthd to •x•mplth) Ifom audrt under s•th'on 477 01 tha Compan￿$ Act 2006 ￿lating to small cry￿pan￿$. Directors rtsponsibllrt￿'. - The members have not wuired the rKJnpany lo obtain an audrt of ts acxounts lor tt)e year In question In 8¢¢ordance with section 476. - The directors acknowK8dge their responsibi1rt*5 for Com￿y1￿9 wlh the requirements of the Act with respect lo aeeounling records and th$ pr￿rat￿)n of accounts These accounts have begn Prepa￿ in awdance Ihe provi?*￿$ applKabk lo cr)mponEs $ubjed to the $mall companies, regirne. These financial statements ￿re aFpro¥ed by Ihe Irustees on May.22.21)2&nd are svJned on their behalf by.. Stephen John Morbn Chairman Davk1 Ma￿d Churth Treasurer The note8 on pages 14 to 22 fonn partof these financial ststements. 13 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 1 Accounting policies 31 The financial statements have been wepared in acujrdarth vmlh the hisiorirAI c￿t eA)nvention (except where otherwse 51aled in the accounting polKy note) and in accordance %wth the Statement of Recommended Practice.. ounting and RepoTting by charib.es p￿paring Iheir accounts in accordantz wlh the Financial Reporting Standard applicab￿ in the UK and Republt of Ireland IFRS 10216sued in Odober 2019. and the Financial Reporting Standard applicabk in the United ￿'ngdoM and Republic ol Ireland IFRS 1021, and the Companies Act 2006. The Charity Is a publK tenefrt enbty as defi￿￿ under FRS1ff2. The￿ are no material uncertainties about the Chanty's ability lo eontinL* as a going concern. despite the significant uncertainty being caused by the national cost of IiwrvJ cnsis. WhiL81 the Tnjstees exwl there to be a signifirAnt impact on the charity s operations and reserves in coming months and years, th8 charity has suffic48nl reserves lo be able to rneel these chaI￿nge5. bl Income from donation5 are inclLthd when these are receivab￿. except zs follows." Il When tlonors specify that donations given ¢0 t1￿ dlanty must be used In future accounb.ng porK)ds. the Income Is deferred until those peri￿1$. ill When donors Impose condib.ons which have lo be fu￿1118d b6ftNe Ihe charty b￿0M8& enty.oed to use such income. the income is deferred until Ihg pre-condition$ ho￿ W met. cl Expenditure ts recognisad in th• in whith intsjrnd. Expendilur• inchJd•s attn'butablè VAT whieh eannot b• recovered. Most expenditure is diredy attributab￿ Io SFecffic aclivit*5 and has t*n induded in those cost categories. Support eosls havè b$$n allocalsd 100% towards th• ¢hanlabk* athvilN?s of Ihè tharity. Governance costs Inc1￿Je those costs as$wale(J ￿1h meelirg the c￿ns￿lub.0n81 and statutory wuirements of the charity and include the independent examinalion fees and costs linked to the strategic managernenl of the charity. Governance costs 8re Induded wthin support costs. dl Depre¢ialion 1$ cakulaled so as lo wnle off th6 cost ol an asset. k8ss its ests"ma¢ed re$￿Ual Va￿e, over th8 useful onomic life of that asset as folbws. Equipment 25% 51ravJht line Building irnprovemenls - 20 year5 Asse15 Over ￿.000 8re capitalised at cost. Freehold property consists the value ol the church premiBes assessed ￿en transferred into the company in 2008. No provi510n for depreciabon has been made as at 15 Ihe of Ihe Trustees that the e51irnaled residual value of the property is not matenalty drfferent trom the carry￿9 valL*. The Trustees annualty review the carrying value for indication of any impaim*nl. fjl Programme-related iThveslmenls ￿8•$IS of 8n inte￿81 free ¢haritable k)8n. Thi$ investment is earried at cost less any provision for impai￿en1 and repayments received. fj Rentals appliCa￿e to operating lease agreements where substsnbalty all of the ￿nefitS and nsks of ownership remain with Ihe lessor are charged a9ainsl profits on a strah3ht4ne basL8 over the period of the lease. gl Trade and other debtors are recognised at Ihe settknDent amount due after any trade dtstounl offered. Prepayments a￿ valued at the amount p￿pa￿ net of any trade discounts due_ 14 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 1 Accounting policie$ l¢ontinuedl h) Cash at bank and cash in harKI indudes cash and short terni hvjhty Iklukl invesknents wth a short malurty of three months or18ss from th8 dale of acquisthn or opening of the deposit or similar account il Credrtors and provisions are recognised where Ihe charty has a present oblpjation resutting from a past event that will probabty result In the transfer of fiJnds to a third party and ￿ affltyJn¢due to settle the oblKJatK)n can be measured or estimated ￿l￿bty. Il Unre51rict8d funds CBn b8 US8d in accordanc8 Ih8 Charitab￿ obi8cts at lh8 discretKsn of the Tru5t8es. Designated funds form a part of unrestrthd funds and have beeTh klentffied as being for p8rticul8r purposgs by the Trustees. They are not restrKted and can b8 undesvJnaled at any twne at the discretion of the Trustee5. kl Restricted funds can only be used fof P8rb¢ular ￿trthd purposes within the ot4'ecl$ of the charity. Re$tri¢tion8 arise when specified by the donor or vthen fund5 are raL8ed for particular restrict8d purpose5. 2 In¢om• from- Oonatlon• Unr••th¢tsd Fund• RMbl¢t•d Totsl Fund• Funds 202S General offerings Income tsx refund$ 158,378 26,942 57,721 216,099 26.942 185.320 $7.721 243,041 Prior ￿or cornparolive Unr¢•trictod Fund• R￿trICtsd Totsl Fund• Fund• 2024 General offerings Income tax refunds 135,083 23.585 1.903 136.986 23.585 3 Incom8 from: charftsble a¢￿¥1110￿ Unrestiicled Fund• R•8tricted Totsl Fundi TotÈl Funds Fund• 2025 2024 Event income 1.095 3,388 1.095 1,964 3,368 Ev8nt incomo of £2,271 in th• piief ￿ar was r*slridsd. 15 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 4 Incom8 from: Othertrading activriie5 ￿￿￿￿￿¢ted Funds Restrl¢ted Totsl Fund$ Total Funds Funds 202S 2024 Lattings Misc811an80us income 3.071 3.077 2,708 20 3,133 3,133 2,728 Income from other trading activrt*s in Ihe prior yearwas unresln"ded. S Expenditure on: charitsblo activtli08 Unr•5tiict•d Fund• Ro5trictsd Total Funds Total Fund$ Fund• 2025 2024 (Reslaledl 26,899 93,337 1,438 2,050 461 S,492 Grants lor Christian work Is•• not• 6 Church workers Youth expenditure Speakers. expen58s and grfts Training Event expenses 19.892 105.163 693 1.125 651 3.837 23,729 105.163 693 1.125 651 S.888 Church workers expens8S Maintenance 8nd deaning Insurance Rates, heal and light stationery and postag8 ProlessionAI I••s Equipment Depreciation Mi5cellan8OUS Govornanch costs Isee note 71 889 23,117 3.540 8.698 3,746 1.983 1.403 4.607 753 2,298 14.830 3.540 8.698 3.746 1.963 1.403 4.607 753 8,287 20,658 3,397 8,137 3,658 1,405 876 2,082 175,939 12,124 188,063 171,187 In the prior year £5,770 of event ex￿n$t$ and £1.923 01 donab"on$ expendibjres were reStr￿ed. ￿1 r8mainin9 expenditu￿ We￿ un￿S1nde£l. 16 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 8 Analysis of Grants Totsl 202S Totsl 2024 To Inslitul￿s Cowen Glouc8ster City Missh?n (Restaledl 2,160 1,8SO 1,320 2,160 3,490 1,380 1,680 5,000 7,849 2,184 2,184 1,404 2,184 2.184 1,404 1,404 5.000 5,781 IFES Mission Possible Op&ration Mobilisation AIM UCCF Christsans Against Poverty Tg IndiV￿￿81S (Induding £4, 191 for&c48lAct￿n 2024.. £5,817) 23,729 26,899 I grants Payab￿ in the current and pr￿r y88r **re unrestricted. 7 Gov•man¢• ¢o•ts Unrn•trlct•d Funds R?•trlctod Totsl Fund• Total Fund$ Fund 2025 2024 Independent examinerfs fees 2.298 2,082 2,298 2,298 2,082 Governance costs in the prior YearWe￿ unreslricw. 8 Nel Incom8llexpondtturel Th1• l• •tstsd ofter ¢h¥rylng 2025 2024 Independent Examinerfs fee". - for independent examination - for accounts preparats'cn 1.026 1.272 930 1,152 17 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 9 Staff costs and nurnber& The aggregate staff costs were 2025 2024 Wages and salar￿S Social security costs Pension cos15 79.86 2,256 9.914 79.949 2,168 7.088 92,032 89.20S No staff mceiv8d empltsymenl ￿nerts of more than £60.CI)O. The av¢rag8 numbgr of $tsff Ih¢adcountl durirvJ the yearwa$ 312024.. 41. The totsl a9gregate employment benefits receNed by key managemenl personnel ￿re £51.57712024. £48,4031. Aggregate d¢nats"ons from Truslè•s, kay management ￿rsOnnel ar¥J othor r•lat•d pAiti•S wert £11.88012024.. £10.9201. 10 Comparatlvo Statsment of Flnancbal Activlllos Unr•*tri¢t•d R••tri¢t•d Tot#1 Fund• Fund• 2024 In¢omè Irom: Oonalions Charitable activit￿S Other trading acknvrtias 158,668 1,095 2,726 1,903 2,271 160.$71 3,388 2,728 Totsl Incoffl• Exp•nditur• on: Chanlable actsvrt 163,494 7,693 171.187 Totsl Expondltu N¢t In¢omgll¢xyndrturg1 and 11,0051 13,5191 14,5241 Transfern behvoen fund• 11,9011 1,901 Nel m0￿ment In funds 12,9061 14,5241 Total lund¥ at I S•ptember 2023 991,240 30,938 1,022,178 Totsl lund• #t 31 Augu#t 2024 988,334 29,320 1,017,654 18 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 11 Taxatlon The charity is exempt from corporation tax on its chaiitabk actmbes. 12 Tangibl8 fixed assets 8uilding Property Improvements Equiprn8nt Total C08t Al 1 Sept8rnb8r 2024 Addibons Disposal$ At 31 August 2025 25.365 12.742 125,3651 12.742 725.365 158.319 145.577 700.orK) 145,577 883,884 Dopreciation At 1 September Z024 Charge for the year Dispo$81$ At 31 August 2025 25.365 1.749 125,3S51 1.749 25.3e5 4.807 2.8S8 2,858 29,972 Net book value Al 31 August 2025 At 31 August 2024 7C#).C 142,719 10,993 853.712 700.0 700.000 13 Progrnmmo relatsd Snvostments At 1 September 2024 At 31 August 2025 30.OOD Included wlthln.. Fixed assets 30.0 P￿ramme ￿lated inve$¢menls indudes a ¢hgrtsbk k)an to a chI￿ban o)uple whith wa$ used by them lo a$$i$t in the purchase of a proFety to facililate their ministry. The loan is interest Iree. There is no current repayment plan. 14 Debtor8 2025 2024 GrftA￿ debtor Other debtors 6.947 5,838 8,309 5,838 15 Cr8ditor8: an￿Unts falling due within one year 2025 2024 Accrual$ 2.298 2.082 2,298 2,082 19 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 16 Movements In fvnd$ A5 at 31 August 2025 At 1S¢p 2024 At 31 Aug 2025 Incom• Expenditur• Transfers Restricted Funds Abbey Project Social action fund Blessing fund Missionary in Tanzanki Buik1ing project 29.320 129,3201 13,6511 2,782 500 11861 8.287 41,444 57.03S 48,748 45,966 29,320 500 Unrestrictsd Fund8 General funds Redevelopment fu￿1 Fixed as5et5 58.334 200.(NX) 730,000 201,476 1171,3321 37,647 1150.OWI 158.319 126,125 50,000 883,712 14,6071 988,334 201,478 175,939 45,988 1,059,837 Totsl lund• 1.017.654 260,(K6 217,383 1,060,337 As at 31 Auguat 2024 At 31 Aug 2024 1Sep 2023 In¢om• exp•Dditur• Trnn•f•r• Restrfcted Fund8 Abbey Project Social a¢lion fund 0￿ratIOn mobilisatign Mis$i¢nary in Tanzankq 29,320 1,618 29.320 2.271 1.330 573 15,7701 11,3301 15931 1,881 30,938 7,693 1,901 29,320 Unr08tr1ctsd FundB General funds Redevelopment fund Fixed a$$el$ 61.240 2CQ.CQO 730.C(rfJ 162.489 1163,4941 58,334 200.000 730.000 163.494 991 240 162489 988,334 1,901 Total lund8 1,022.178 171.187 1,017,654 SrKi818Ction fund Thi5 fund represents gifts received lorthe pU￿se of f¢Jod packages for d15advantaged famil￿5 OV8r the sd)ool holidays we also Cove￿ he costs of a community BBQ in Ihe sumft*r. HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 16 Movements In fvnds l¢ofttlnu¢dl Abbey Proi8ct Thi5 fund represents gifts retrived linduding allributable GrffAhl relEfj for the puw of constructing a new centre for the Abbpymead Community. The ￿8$e and ¢onstru¢tion on the site at Lobkys Drive is not ¢tsnsQe￿d feasib￿. Those who have donated to the project *ere asked ￿￿ther Ihey wanted thèir funds ￿t￿Me￿ to them orfor the fund$ to be de-reslricled for the general purpJse5 of the chanty. R8dev81opment Fund Funds set aS￿e by th8 trustees towards the future red8vekprn8nl costs ofthe churth Prern￿. oper81￿￿ ￿K￿lI1￿alK This fund reSp￿sents a grft to a MISS￿nary works lor OM a￿1 was hoping to uThJertake seme training of children$ workers. Mission8ry in T8nz8ni8 Funds raised fer Anna CaFener who is te8chir¥J in Tanzania. 8uilding proiecl Funds raised for church r8lurbishThnt. Fixed 8ssets Funds desvJnat•d by th• trust••s rwos•nb"ng th• n•t bmk valu• of tarvJibK* fixèd ass•ts for charitsble use. 17 Analy818 ol net asaets between lunds A• at 31 Au9U•t 2025 Oth•r Flxed A888t• Net Avots Totsl R•8lrl¢t•d Fund• Blessing lun 500 soo Unre8tr1ctsd FundB Gtrnèral funds Designated funds 883,712 126,125 50.000 1,009,837 so,000 Totsl lund• 883,712 17S.82S 1,060.337 The free reserves of the charty as at 31 August 2025 are £126.125. 21 HILLVIEW EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025 17 Analysis of net assets between funds I¢orfinuedl As at 31 Augu8t 2024 Oth¢r Fixed Assets Net Assets Totsl Re8trl¢ted Fund8 Abbey Project 29.320 29.320 29,320 29,320 Unrestricted Fund8 General funds D8signat8d funds 730,000 58,334 200,000 788,334 200,000 Totsl funds 730,000 287,$54 1,017,$54 The fr88 reserves of th8 charrty as al 31 August 2024 are £58.334. 18 Company Ilmltsd by guarnnt•• The company is limited by guarantee and as such has no v6su8d share capital. In the event of the company being wound up Ihe Iiabilty of th• m•mt•ts is limil•d to £1 •*h. 19 Rg1ot8d porty tranvction• No related party transactions occun•d in tho y•af or th• Pr￿ year oth•f than $lat•d •lsewh8r* in th• finaneial statements. 20 Don8Uon ol as5•ts and lthbllltlos On 25 July 2019 a new CIO called Abbtsy Church CIO was registered wth Ihe Chanty Commission (registration number 1182S791. The CIO has the same objeclwes as Ihe unincorporated charity. On 1 September 2019 . the Trustees of Hillvw Evangelical Churc* grfted Ihe Charilab￿ activity and assets relatiTrJ to the Abbey Church fellowship Into the newly consknluted CIO. The operaiion5 01 Ihe church Con￿nUe unchanged z5 a re5uII of this slruduw. The impa¢1 of this event has been that Hilvw EvaNJelical Church grftsd over an agreed Sum ol £201,717 of its ¥￿t$ as at that date. Th• carrying values of lh• ass•ts and funds tr*sl•rn•d **r•". Net A8Bets: Cash in hand and on deposit 201717 Funds: Unreslri¢ted general funds 201 717 Tho tolal asset transfer amounts lo £231.037. Ihe drff¢ran¢* 01 £29.320 relates to tho Abbey Prop¢t restricted fvNJ. Hillvw Evangelical Church applied for the funds lo trft ￿e￿$Incted by U)e Charity Commission In prior year.The Charity Commission has approved the re￿ase of reSt￿ted funds lo the Al)bey Church CIO. Payment was CoMp￿ted on 17 August 2025.