Charity reglstratlon number 1118740
Company registratlon number 06033909 (England and Wales)
HAILSHAM FRONTIERS CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Caladine
Chartered Certified Accountant5

HAILSHAM FRONTIERS CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trusts•s
S Coltm8n
S Mewett
P Reah
J Caladlne
N Joyes
Secretary
S Coltman
Charfty n￿mber
1118740
Company number
0603390
Prlnclpal •ddraJ8
Chrl8tchurch
The Ropemaker Centrn. Units G1 & G2
South Road
Hallsharn
East Su88ex
BN27 3GY
Regl8tsred offico
Ch8nty Hous8
22 Upperton Road
Eastboume
E88t Suss•x
BN211BF
1nd￿•nd•nt oxamln•r
Ra¢hel Taylor FCA
Aculty Professional Partnership LLP
Unlt 2.02, High Weald Hou8e
Glovers End
Bexhilkon-Se8
East Sussex
TN39 SES
B•nk•rd
HSBC
94 Temlnus Road
Eastbourne
East Sussex
BN213ND

HAILSHAM FRONTIERS CHARITABLE TRUST
CONTENTS
Page
Trustee8' report
Indépendent examlnefs report
Statement of finandal activitie8
Statement of finarKlal po•lllon
Note8 to the Ilnandal 8tatement8
9-20

HAILSHAM FRONTIERS CHARITABLE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORn
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report and finandal statsments for the year gnded 31 March 2024.
The financial statements have b88n prepared in aC￿danCe with the accounting policles set out in note 1 to the
ffinancial statements and comply wth the Trust's Memorandum and Articles of Association, the Companies Act 2006
and "Accounting and Reportlng by Charities.. Statement of Recommended Prathce applicable to charities preparing
their accounls In accordance with the Flnancial Reporting Standard applicable In the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019)"
Objectlves and actlvlt108
The obj8ds of the trust continued to be ttwt of communicating the Gospel of Jesus Christ and the leachings of the
Bible In practlcal ways relevant to every generation.
Alms and purposes
Christchurch Hailsham has contlnued its missicln to reath Hallsham and the surrounding area through the
proclamatlon and demonstratlon of the Chrisllan faith. As a Church, we wholeheartedly embrace doctrines and
bellefs historically held by evangellcals. We look lo advance the Chrisllan faith through evangesism. social actlon,
educallon, relief of poverty and through ecumenlcal actlvltles.
Publlc boneflt
The Trustees have paid due regard to guldance Issued by the Charlty, Commission in deciding what ac*vities the
Trust should undertake. The Truslees beSleve that the prlnclple objects, alms and a¢tivities as described in this
report provide adequate disclosure in aG￿rdance wlth the Charilles CommlBsion publlc benefit reporting
requirements.
Achlevements and performance
Church Llfe
It has been an exciting year at Chrfstchurch. we have seen an incr888ed number of new people from dlff8rlng
backgrounds and cultures attending and gettlng Involved in the mission we are engaged in. We see this as
positive thing, as it would appear on a casual observation that our church Is more diverse statistlc2lly speaking than
the town of Hailshom. It shows Ihal Christchurch is a safe welcoming place for all people.
It was great that as part of NewDay 2023 we were able to host the Bulgarlan youth and forge deepw conn•ction$
wlih the Ghurch@s the￿, with Si and Anna followlng th18 UP with 8 Vlsit to the churches in Bulgarla in Séptember.
Chrlslchurch discipleship programm8 Is really getting some tractlon now vAth many of our regulars. The outcome of
thls Is more of our people are becoming spiritually mature. It is also worth noting thal many churches around the
nation are Increaslngly recognlsing the need for disclpleship withln thelr churches, and we have had 3 churches In
our hub ask about our dlsciple8hip rn￿￿81.
Global Cafè
Global Café opened Its doors in Aprll 2022 with a dedicated team of 5 qualified TEFL teachers every Thursday
moTning wilh a 'café' set up, welcoming people wlth free refreshments at 10:30 am and then providlng structured
lessons at 11am. The timing was divine as we opened just as the govemment initiated Ihe 'Homes for Ukraine,
scheme, opening their doors to Ukrainian women and children fleeing the war, w@ saw an intake of up to 50
Ukrainlans all needlng English lessons as well as friendship and support with fomi filling etc. Whilst numbers of
Ukrainians dropp6d in the Autumn of thai year due to them gelling jobs, a migrant centre opened up on 2 Dec 2022.
So, from then up until March 2024 we were able to continue to offer and help up to 40 men attend from Iran,
Afghanistan, Pakistan, among other countries. Through this connectlon we were able to run 2 International alpha
courses and distribute many New Testsments in various languages to people who may olherwlse never have
access to the lrfe changing teachings of the Bible. Also help the provlde clothes and some basic supplies to the
men stayin9.

HAILSHAM FRONTIERS CHARITABLE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Global café had establlshed a name for liself amongst the coundl and many peoplè of the town. We are often
finding ourselves as first port of call for peopling moving to the town who need English Language l&sons and 8 few
times people have walked In on a Thursday morning telling us they heard about us from the councill The council
are now even contacting us about people moving into places as far away as Crowborough to get our he￿ in settling
people into the Wealden area.
So whilst numbers have now heavily reduced on a Thursday moming, following the closure of the migrdnl centre,
and th8 shape of what we do may have to change in 2024125, w8 are still able to help people learn Engllsh and
make friends In this area.
Chlldren's work
Over the past year we have Contlnued to run Sunday moming a¢livlties for chlldren aged be￿Pen 1511. Themes
have included, "down on the farm., splès and thé jungle and we have used these as means to explore the blble, find
oui about the character of God and discover how a relationship with God can transform their Ilves. The chlldren
have enjoyed blble stories, games, activStles and discussions as part of this. Children in years 5 6 are also
invlled to an after school group where they can look al the blble In greater depth. enjoy games, take part In service
ath'vrties such 88 litter picklng, and develop closer relationships with their peers, something that really supports
them during the trtcky time$ of SATS and s8nlor s¢hool transltion. This year we have also included worshlp events
for primary school aged chlldren, where they can sing, pray and encountér God in an age appropriate way.
We contlnue to run hollday events, recently expanding to run ses8lons In a mornlng to meet the growing
demand. These involve up to 100 children and Involve bible storlas, craft, games, sports and puppets. Tho holiday
events are mostly attended by familias frorn the local community.
Lltlle Gems and Baby Gèms
The morning toddler group continues to be popular with usually around 50 families each week. Sesslons involve
craft, free-play, blble stories, singing and refreshments. It is a good place for parents and earers lo develop
frlend$hips and support each other.
The baby group is growing and usually have between 10 and 20 p8r8nts and babies each week. Parents appréciate
a quiet safe space for their nonmoblle, crawling or just walking babies to play. Many new parents hav8 told us how
lonely they flnd this stage of parenthood and appreciate the support arKI friendshlp offered here.
Play Therapy
Play therapy sessions have taken place thi8 year In a Ioc81 school for one morning a week. Around 9-10 children
have enjoyed taking part in the $85sions and have made progress In thelr therapeutlc goals.
Youth
It has been a busy year for the youth work al Christchurch- lots of new faces and a few changes to the structure of
how we've been wnnlng the weekly activities.
We ran a programme in the summ8r of 2023 which was a chance to bring In the new faces jolning us in September.
These aclivlties induded crazy golf and puddSng on the beach and evenlng at Knock-hatch. Both events Ware well
attended and break8 UP the Summer holldays a bit so wa as a team get to stay in touch over the 6 weeks.
NewDay festival ran In August 2023 where we got to take a group of young people up lo Norfolk shcwground for a
week of camping, fellowshlp, worship, sèminars and OPPi)rtunlties to dlsclple and mentor. We saw lots of first timers
experience the worship sessions and seminars and we saw lots of encouraging break Ihroughs and ¢onversations
come from thls week together and new friendships develop amongst the group. We also held a you1￿[ed service at
the end of August where the youth 'took over, the Sunday moming service by taking lead on hosting, the worship
band and servlng in Ihe teams around the church. This is a gfeat ch8nce for the church to see our youth at their
best and serving the congregation.
Frlday Night Youth returned in September with both familiar and new faces - what has been encouraging this year
is how proaclive the young people have been about bringing along their friends and introducing them to us as a
team and church. It is a great space to build on relationships with all of the young people in a chilled environment.
We have a 'Spotlight' session every Friday evening where for 5 minutes one of our leaders will speak lo them as
ollective group about being a Christian, who Jesus is, what impact He has had on us personally and accessible
ways to understand the Bible.

HAILSHAM FRONTIERS CHARITABLE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We have also seen young people who originally started coming to Friday Nights now coming to our Sunday evening
youth session which is a youth life group set-up where we discuss the Bible, look into relevant cultural topics, do
Gr8ative worship evenings and socials too. It is here that we have Seen so much growih and stepping out amongst
the young people as well exploring splritual gifts and building In their own confidence with their walk of faith.
The main addltion lo this year's wè8kly routine has been Monday Evening Llfe Group for the older youth in years
10-13, It has been a great hit and has created a space for the older YOU￿ to spend time as a group discussing the
big questions, dlving in reading scripture In their own personal time and also encouraged them to lead the
conversations during the evenlng.
Also throughout the year we held fvndr8lslng ev•nts Including a car wash. a blngo night and a qulz, all ran and led
by the young people.
stlll runnlng at HCC on a weekly basls Is the C.U. durlng the lunchumes wlth Samuel Canning we have Seen
some new fa￿8 at the C.U. who have now started comlng along to Frlday Nlghts. The Youlh Retreat ran in
Febru￿ 2024 which was a great few days- it was an amazing time to see young people step out and step up in
what God is calling th8m Into - we also really encourage and created Space for the older youth to lead worship and
seminarsl We had the youth of Klng's Church, Heathfleld, Joln us again this ye8r for Youth Retreat whlch was a
great additlon.
Overall, It was a brilllant 12 months and we look ft>rward to change8 and nwi faces next tsrm.
Foodbank
The Church continues lo be aotlvely involved in the runnlng of the Hallsham Foodbank wlth the provision of Trustee
and practlcal support.
CMA
Over the past year. CMA has been able to expand Ihe help we￿8 provlded. We've asslsled on the completion of 4
DROS, meanlng over £50,000 of debt has been ￿Itten off for our clients. We've also been abl8 to opèn 11 rnore
cllent cases. As we've seen the improvement in our cllents, financlal 5kill$. 4 c8s8 files have been closed, with 7
more reaoy for thelr flnal revSews. In June we appointed a naw administrator who Is now fully trained, meaning we
now have S active debt advisors. The partnership with the Foodbank has been crucial for Connecting wlth th8 publlc,
as well as providing multl agency support. We have offered Foodbank parcels to all our active clients. as well as
referrals to Citizen's Advice for support with benefits appllcalions - bolh of which have been invaluablè. As the
nebNork of Foodbank agencies expands, we hope to continue signposllng frorn CMA to see our Clients building
stsblllty and access financial freedom.
K•ys
The Hailsh8m KEYS Project continue8 grow and provlde the requlred support to those seeking freedom from
addiction. Following the 3 KEY principles to freedom from addlclion (Spiritual, Community and Medical), the
Hailsham KEYS Centre continues to offer assisted detox 5UPPOrt in conjunction with the indivldual's GP, support to
connect wlth a recovery community. the wider churGh communlty and support to pursue spiritual freedom through a
Chrlstian 12-step recovery program and prayer mlnlstry. We provide all aspecls of support to individuals includlng
stabilisatlon, detox, relapse prevention, recovery groups, befriènder support and access to dedicated prayer and
spiritual minlstry. In addilion we are starting to work with a numb6r of Christian Rehabilitation Cent￿8 to provlde
longer t8rm addiction recovery support for indlvlduals requiring IL
Bulldlng Project
The next phase of the building projed. providing more facilities for youth work and those on the frlnges of society as
well as Installing a required air handling system, ¢ommenced in August 2024 as referenced in note 22 of the
accounls. Partly financed by an amazing Gift Day from church members of some £95,000 in March 2024. Further
gifts of some almost £100,000 have been recelved after the year end allowing the work to commence.
Overseas
The Church is still actively Involved in Bulgaria, Soulh Sudan, Uganda, and Ihe Horn of Africa wlth slster churches
that we relate to a5 part of the Catalyst Network of Churches. Sev8ral members and leaders from the church
regularly travel oul to see the churches and the activities they are involved in, and bring teaching, words of
encouragement, Pfaclical help and funding where approprfate.

HAILSHAM FRONTIERS CHARITABLE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Looking Ahead
The church wlll see changes to ￿8 Elder8hlp Team and Staff Te8m next year, as Tom and his family move to
Hermhut in Germany in response to God's call on their life, and Emmy gets married and moves to Swindon.
are excited to see what links are forged Ihrough the connection with Herrnhut going fotward, and pray God's
blesslng on Emmy as she enters married Ilf8. We are also praying that God provides us wlth an amazin9 new Youth
Worker who can help shape the youth work furthèr.
The church continue8 to to develop ways to Serve arKI bless the town and area with the love of God. Finally,
as always, through biblical teaching and example set by the leaders, the church 1$ hoplng to encourage more
peopEe to follow Chrfst's example and serye.
Flnanclal rovl•w
The Trustees report 8 deficit for the y88r on general fund operations of £1,212 8ftgr transfers. The unrestrlded
fur￿$ at 31 March 2024 amount•d to £555,881.
Reservo9 polley
It is Ihe pollcy of th8 Charity that unrestrlcted funds which have not been deslgnated for a specific use should be
malntain8d at a level equivalent to three months conlractual expenditure calculated to be £40,000. The Trustees
Consider that reserves at thls level will ensure that in the event of slgnlficant drop in fundlng Ihey would be able to
continue the Charlty's activities whilst conslderation was given to ways in %thlch different funds may be r8ised.
Rl8k management
Th8 Trustee8 have continued to assess the major risks to which the Charlty is exposed and in particular safe
guarding Is8ue3 and are satlsfied that 8y8tems are In pla￿ to mitigats exposure to the major risks.
Structure. governanc• and management
The charlty Is a company Ilmiled by guarantee and governed by a Memorandum and Articles of Assoclation dated
20 December 2006.
The Trustees, vtho are also the dlrectors for the purpose of company law, and who served during the year and up to
the dale of signature of the financlal statsments were..
S Collman
S Mewett
P Reah
J Caladine
N Joyes
None of the Trustees ha$ any beneficial Interest in the company. All of the Trustees are dlrectors of the company
and guarantee to contribute £1 in the event of a winding up.
Qujllfylng thlrd party Indemnlty provlslons
Trustees are appointed by the malorlty vote of members of the company In general meeting. Only candldatss of
suffic4ent spiritual maturity are appointed. Training and induction is applled as necessary.
The Trust is managed on a day to day basls by the church elders Mr S Fry, Mr R Williams, Mr T Simrrons and Mr C
Joyes together with support office and pastoral staff all who report to the Trustees who meet on a regular basis.

HAILSHAM FRONTIERS CHARITABLE TRUST
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
ststemant of Trustees. responsibilllles
The Trustees, who are also the directors of Hailsham Frontiers Charltable Trust for the purpose of company law, are
responslble for preparing the Trustees, Report and Ihe financtal statements in accordan￿ with applicable law and
Uniled lfjngdom AcGounling Standards (United Klngdom Generally Accepted Accounting Pracllce).
Company Law requires the Tnjstees to prep¥e financlal statements for each financlal year which gwe a true and
fair view of the state of 8ffairs of the Trusl and of the incoming resources and appllcation of resou[￿s, including the
income and expenditure. of the charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- select sultable accounting pollcles and then apply them consistently;
- observe the m8thod8 and princlples In the Charitle8 SORP;
- make judgemant8 and estimates that are reasonable and prudent.
state whethor applicable UK Accounting Standards have been followed, subject to any material departures
dlsclosed and explalned in the tlnancial statements; and
prepare the financlal statementb on the golng con¢em ba$ls unless It is Inappropriate to pr88ume that the TTUSt wlll
conts'nue In op8ratlon.
The Trustees are responslble for keeplng adequate accountlng records that disclose wlth reasonable ar£uracy at
any tlme the financial position of the Trust and enable them to ensure that the financial statement8 comply wlth the
Companles Act 2006. Th8y are also responslble for safeguarding the assets of the Trust and hence for taking
reasonable steps for the prevention and detection of fraud and other Irregularitles.
The Trustees, report was approved by the Board of Tru8te88.
P Reah
Chalrman
20 September 2024

HAILSHAM FRONTIERS CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HAILSHAM FRONTIERS CHARITABLE TRUST
I report to the Trustees on my examlnatlon of th8 finanaal statements of Hailsham Fronllars Charitsble Trust (the
Trust) for the year ended 31 March 2024.
Responsibllitles and basls of report
As the Trustees of the Trust (and also its d5rectors for the purposes of company law) you are responsible for the
preparallon of the ffinancial statements in accordance with the requirements of the Companles Act 20C6 (the 2008
Act).
Havlng satisfied myself that the financial statemenls of the Trust are not reqtslred to be audited under Part 16 of th8
2006 Act and are ellgible for independent examination, I report in respect of my examinatlon of the Trust's financial
statements carried out under section 145 of the Charitles Act 2011 (the 2011 Acl}. In carying out my examinallon I
have followed all the applicable Directions glven by the Charlty Cornmission under section 14515){bl of the 2011 Act.
Independent examlner's 8tatemont
Slnce the Trust's gross Income exceeded £250,000 your examiner must be a member of a body listed in section
145 of Ihe 2011 Act. I confirrn that l am qualified to undartake the examination because l am a membff of The
Instilule of Chartered Accountants In England and Wales, which Is one of the listed bodies.
I have completed my examination. I confim that no matters hav8 come to my attention In connectlon wlth the
examination glving me cause to believe that in any materieil re¥Ject:
accounting records were not kept in respect of the Trust as required by 8ection 386 of the 2006 Act; or
the financial statemenls do not accord wilh those records., or
the financial stalements do not ¢omply with the accounting requirement5 of section 396 of the 2006 Act other
than any requirement that the accounts give a true and falr view which is not a matter considered as part of an
independent examination,. or
the financial statements have not been prépared In accordance wilh the methods and principles of the
Statement of Recommended PracliGe for arLounting and reporting by charities appli¢abSe to charities
preparing their accounts in accordance wlth the Flnancial Reporting Stsndard applicable In the UK anj
Republic of Ireland (FRS 102).
I have no concerns and have corne across no other matters In connects'on wSth the examination to whlch attentlon
should bé drawn In this report In order to enable a proper understandlng of the financial statements to bé reached.
Rachel
aylor FCA
Aculty Profe8$lonal Partnershlp LLP
Unlt 2.02, Hlgh Vveald House
Glovers End
Bexhill-on-S8a
East Sussex
TN39 SES
D8ted: O2:10:2024

HAILSHAM FRONTIERS CHARITABLE TRUST
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted R88trlctsd
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Note8
Income from:
Donatlons and legades
Investments
229,149
975
181,114
410,263
975
221,067
87,117
308,184
Totsl Incorne
230,124
181,114
411,238
221.076
87,117
308,193
Expendlture on:
Charitable activitles
245,836
69,222
315,058
213,778
54,157
267,935
Totsl expondlture
245,83e
69,222
315,058
213,778
54,157
267,935
Net Incomel{expendltur•l
{15,712)
111,892
96,180
7,298
32,980
40,258
Transfer8 between
funds
17
14.500
(14,500>
Net movement In
funds
(1,212)
97,392
96,180
7,298
32,960
40,258
Reconclllatlon of fund8:
Fund balance8 at 1 April 2023
557,093
43,626
600,719
549,795
10,666
580,481
Fund balances at 31 March
2024
555,881
141,018
896,899
557,093
43,626
800,719
The statement of financlal activltles indudes all g8ln8 and108se8 recognlsed In the year. All In￿rne and expenditure
derlve from contlnulng aotlvltles.

HAILSHAM FRONTIERS CHARITABLE TRUST
STATEMENT OF FINANCIAL POSITION
ASAT31 MARCH 2024
2024
2023
Not88
Flxed assots
Property. Flxtur88 & Equipment
11
733,485
741,157
Currnnt assets
Trade and other receivabl88
Cash at bank and In hand
12
24,801
147,709
12,047
80.472
172,510
(42,483)
92,519
(51,785)
Curront Ilabllllles
14
N•t current a88ets
130,027
40,734
Total as$0ts less current Ilabllltla8
863,612
781,891
Non-current Ilabllltles
15
(166.6131
(181.172)
Net assots
696,899
600.719
Income funds
Restrlcted funds
Unr88tricted funds
17
141,018
555,881
43,626
557,093
698.899
600,719
The company Is antitled to the exemption from the audit requiremant contalned In 8ecllon 477 of the Companies Act
2006, for the year ended 31 March 2024.
The directors acknowledge their responslbilities for complying with the requlrements of the Compaiies Act 2006
with respect to accounting rKgrds and the Pfepar8tion of financial statements.
The members have not requlred tha company to obtain an audlt of its financial statements for the year in questlon
In accordance with secllon 478.
These financial statement8 have been prepared In accordan￿ with the provisions applicable to companles subject
to the small companies regime.
The financial statements were approved by the Trustees o
20 September 2024
P Reah
Trustee
J Caladine
Trustee
Company Reglstration No. 06033909

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
Company information
Hailsham Frontiers Charitsble Trust is a prlvate company Ilmlted by guarantee incorporated In England and
Wales. The reglstered office is Chantry House, 22 Upperton Road, Eastboume. East Sussex. 8N21 1 BF.
1.1 Accounung conventlon
The financial statements have been prepared in accordance with the Trust's Memorandum and Artlcles of
Association,
the Companies Act 2006 and "Accounting and Reporting by Charities.. Statèment of
Recommended Practice applicable to charilies preparing thelr accounts In accordance with the Financial
Reporting Standard applicable In the UK 8nd Republic of Ireland (FRS 1021 {effecllve 1 January 2019>" The
Trust is a Public Benefit Entity as dellned by FRS 102.
The Trust has taken advantage of th8 provislons in the SORP for charitles 8pplylng FRS 102 Update 8ulletln 1
not to prepare a Statement of Cash Flows.
Th8 financlal statements a￿ prepared In sterling, which is the functional currency of the Trust. Monetary
amounts in these flnanclal statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorical cost conventlon. The prlnclpal accounting
pollcles adopted are set out below.
1.2 Golng concern
Al the time of approvlng the ftnanclal statements, the Truslees have a rea80nable expectstlon that the Trust
has adequate resources to continue In operational exlstence for the foraseeable future. Thus the TnBtees
continue to adopt th8 golng concem basls of aGcounting in preparlng the financial Statements.
1.3 Charftablo funds
Unrestricted funds are available for use at the discretion of the Trustee5 in furtherance of thelr charltable
objectives unléss the funds have been deslgnated for other purposes.
The charty malntains an unrestrlcted general fund to oversee the day to day operations of the chLrGh. Special
projects being part of the core work of the churth are separated out wAthin the Internal accounting records of
the TrusL
Restrlcted funds are uséd for speclflc purposes 8$ lald down by the donu. Exp•ndlture whlch meets thls
Crlteria is charged to the fund.
1A Income
Income 18 recognised when the Trust is legally entitled to It after any performance conditlons hav• been meL
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on receipL Other donatlons are recognised once the Trust has been notified of
the donation, unless performance conditlons requlre deferral of the amount. Income tax recoverable in relation
to donations received under Gift Aid or deeds of covenani is re¢ognised at the time of the donation.
Legacies are recognised on receipt or otherwise If the Trust has been nolified of an impending dlstribution, the
amount Is known, and receipt is expected. If the arnourrt is not known, the legacy 16 treated as a contingent
asset.

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountlng pollcles (Contlnued)
1.5 Expendlture
Expenditure Is recognised On￿ there Is a legal or constructive obligation to transfer economic benefit to
third party, It is probabl8 that a transfer of economic benefits wlll b8 required in settlement, and the amount of
the obligation Can be mea5ur8d reliably.
Expenditure is ¢lasslfied by a¢tlvlty. The costs of each actlvlty are made up of the tot81 of dIr￿t costs and
shared costs. including support costs involved In undertaking each activity. Direct costs attrfbulab5e to a single
activity are allocated dlrectly to that activtty- Shared costs which contribute to more than one activlty and
support costs which are not attributable to a single acllvity are 8PPOrtloned bemieen those activities on a basis
consistent with the use of resource8. Central staff costs are allocated on the basis of tlme spent, and
depreciatlon charges are allocated the portion of the asset's use.
Resources are èxpended in the perlod In whlch they are incurred and all¢xated to the partlcular cost centr8 to
whlch they relate.
1.6 Property. plant and equlpment
Property, fixtures and equlpment are InltI811y measured at CO8t and 8ubsequenlly measured at cost or
valuation, nel of depreclatlon and any impalrment Ios588.
The Initial conversion costs of the freehold bullding from a warehouse lo a bulldlng suitsble for church related
activilles were written off agaln5t reserves in 2014115, as per the opinion of the tru8tses this dld not enhance
the value ofthe bulldlng.
Phase 2 construction work creating a mezzanlne floor was cap5tall8ed to the Balanca Sheet and added to the
orFginal cost of the property.
Depreclation is recognis8d so as to write off the cost or valuation of assets less their resldual values over their
useful Ilves on the following basis:
Freehold Land and Bulldlng$
Fixtures and equlpment
2% on a straight Ilne basis on the building element
Varying rate on a straighl line ba818
The gain or Ios8 arlsing on the dlsposal of an asset is determlned 8S the difference between the sale proceeds
and the carying value of the asset, and Is r8cognlsed in Ihe statement of financial activities.
Wrth effeci from 1 April 2020, only fixtures, fittlngs and equipment C¢￿ir@ above £1,000 ar8 capitallsed.
1.7 Impalrment of non-current assets
At eaGh reporting end date, the Twst reviews the carrylng amounts of it$ tangible assets to determine whether
there is any indlcation that those assets have suffered an impairment loss. If any such indication 8XlSts. the
recoverable amount of the asset Is estimated In order to detemiine the extent of the impairment loss lif eny).
1.8 Cash and cash equlvalents
Cash and cash equlvalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original m8turities of three months or less, and bank overdrafts. Bank overdraft8 are shown
within borrowin9s in current liabilities.
10-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
AcGountlng polkl88 (Contlnued)
1.9 Flnanclal Instrumonts
The Twst has eleded to apply the provislons of Section 11 'Basic Flnancial Instruments, and Section 12
'Oth8r Financial Instruments Issues, of FRS 102 to all of Its financial Instrument5.
Flnandal instruments are recognised In the Trust's balan￿ sheét when the Trust becomes party to the
contractual provlsions of the Instrument.
Financial assets 8nd liabilitles are offset, with the net amounts presented in the financial statements, when
there Is a legally enforceable right to set off the recognised amounts and there is an intsntlon to settle on a net
basis or to realise the assel and settle the liability simultaneously.
Baslc flnanclal assets
Basic financlal assets, which Include trade and other rÈc8lvables and cash and bank balances, ere Inltially
measured at transaction prlce indudlng transaction costs and are subsequ8ntly carried at amortlsed cost
using the effective interest method unless the arrangement constitutes a financing transactlon, where the
transaction Is measured at the present value of the future receipls dlscounted at a market rate of Intere8t.
Flnancial assets classified as receivable wiihin one y8ar are not amorti8ed.
Basic flnanclal liabllitl•s
Basic financial liabilities, Includlng trade and other payables and bank loans are Initially recognised at
transa¢tlon price unless the arrangement constitutes a financing transaction, where the debt Instrument is
measured at the present value of the future payments discounted at a market rate of Interest. Flnancial
liabilities cla66rf￿ as payable withln one year are not amortlsed.
Derncognltlon of flnanclal Ilabllltl•s
Financlal Ilabillties are d•re¢ognlsed when the Trust's contractual obligations expire or are dlscharged or
cancelled.
1.10 Employe• beneflts
The cost of any unused holiday entltlement is recogni$ed In the period In which the employee's 8ervlce$ ar•
recelved.
Temiinatlon benefits are rècognised immediately as an expense when the Trust Is demonstrably committed to
temiinate the employment of an 8mpioyee or to provld8 tsrmination benefits.
1.11 Retlremènt benefits
Payments to defined contrlbution retirement benefit schem88 are charged as an expense as they fall due.
Crltlcal accountlng 08tlmates and Judgements
In the application of the Trust's accounting policies, the Truslees are requlr8d to make judgements, estimates
and assumptions about the carrying 8mount of assets and liabilities that are rK)t readily apparent from other
sour¢e5. The estimates and associaled assumptions are based on historical experience and other factors that
gre considered to be relevant. Actual results may drffer from these esllmate8.
Tha estimates and underlying assumptions are revlewed on an ongolng basis. Revislons to aC￿Unting
estlmates are recognised in the period in which the Elstlmate is revlsed where the revislon affects only that
period, or in the perlod of the revision and future periods where the revlsion affects both current and future
Periods.
11

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donations and legacles
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlctsd RestrlGted
funits
funds
2023
2023
Total
2024
2023
Donations and glft8
Grants
229,149
141,738
39,376
370.887
39,378
221.067
55.684
31,433
276.751
31,433
229.149
181.114
410,263
221,067
87,117
308.184
Donatlons and glfts
Glfts and donat¢ons
Tax fecoverable (on
regular offerlngs)
Glft day$ (Includlng glft
ald)
Fellowship glving
192,204
2.712
194,916
187,398
2,181
189,579
38,945
36,945
33,669
33,869
137,758
1,270
137,756
1,270
52.289
1,214
52,289
1,214
229,149
141,738
370,887
221,067
55,884
276,751
Income Irom Inveslmonts
Unrestrlcted Unrestrfcted
fund$
fund8
2024
2023
Interest receivable
975
12-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expertdlturn on charltable octlvltles
Church
activlties
Church
activitle3
2024
2023
Dlract C08ts
Staff costs
Depreciation and impalrment
Church actlvltieg
Gfft Day alloc8tlon
Llcen8es and reglstratlons
Tralnlng and mlnlstry d8velopm8nt
Rent of manse
Travelllng expense
Printlng, postage and Stationery
Mortgage Interest
Grants 8nd gtfts
Gifts to speakers
Direct costs- CMA l Keys l Little Gams l Reflect l Fellowshlp
131,794
12,133
10,596
40,398
1,362
8,359
14,880
831
6,059
17,921
11,570
398
10,877
130,099
10,357
12.334
12,059
1.240
4,918
14.832
1,424
4,808
12,703
9.890
400
10.205
285,976
225,289
Share of support and governance Costs (seo note 6)
Support
Govern8nce
44.881
4,221
38.370
4,296
315,058
287,935
Anatysls by fund
Unrestrlcted funds
Restricted fund5
245,836
69,222
213,778
54,157
315,058
267,935
13-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support coats allocated to actlvltles
2024
2023
Staff costs
Sefvlce charge
Insurance
Advertlslng
6,953
3,211
2,275
1,503
6,753
2.952
3,087
1,106
k li
Repalr8 and malntanance (general)
uuiities
Telephone
Small equipment
Contractor costs
Sundry
Computer and IT ¢ost8
Govemance costs
6,445
13.268
1.309
2,47e
5,089
255
2,077
4,221
3,783
12,423
1.248
1,373
4,420
231
996
4,296
49,082
42,866
Church activiti'es
49,082
42,886
2024
2023
Gov•rnanGe costs comprlse:
Accountancy and payroll
IrKl6pendent axamlnatlon
2.781
1.440
2,858
1,440
4,221
4,298
Not M0￿mOnt In fund8
2024
2023
The net movement In ￿ndS is stated after thorgingl{credttlng):
Dopreclatlon of owned property, plant and equlpment
12,133
10,357
14-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Mr6 E Reah, wife of Trustee Mr P Reah, was pald a Salary of £17,310 (2023". £18,731) end pension
contributions of £86812023: £836) during the year.
Professional fees of £2.856 (2023.. £2,856) were paid to Caladine Ltd (a fimi of which Mr J Caladine, TNstee,
Is a Dlrector) for accounting and payroll servlc88.
Salarles were pald of £21,815 (2023.. £20,205) to C Joyes and £12,120 (2023.. £11,563) to J Joyes being
relatlves of N Joyes, a Trustee.
Pen8lon contributlons were also pald of £1,070 {2023.' £1,010) to C Joyes and £80612023.. £578) to J Joyes.
Exc8Pt as disclosed above, none of the Trustees (or any per60n$ connected with thern) recelved any
remuneraUon or benefits from the Trust durlng the year.
There were eggregats donations by the Trustees and thelr spou888 of £43,15012023.' £30,201 > to the Trust
durlng the year.
Employeos
The average monthly number of full arKI part tlme employee8 during the year was..
2024
Numbor
2023
Number
P85toral
Admlnistration
Total
Employment costs
2024
2023
Wag08 and salarfes
Social security costs
other penslon costs
129,131
3,199
6,417
127,239
3,419
6,194
138,747
136,852
There were no employees wh08e annual remuneratlon was more than £eo,000.
Remunoratlon of key management perBonnel
The remuneration of key management personnel lincludlng wages and employers social security and pl￿s1On
contributions) is as follows.
2024
2023
Aggregate compensation
35.123
32,249
15-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Taxation
The charity is exempt from taxatlon on it$ actlvttles because all its Income is applied for charitable purpose6.
11 Property. Flxtur•s & Equlpment
Freehold Flxtureg and
Land and equlpmont
Buildingg
Total
Cost
At 1 April 2023
Addltlons
801,681
53.522
4.461
855,203
4,461
At 31 March 2024
801,881
57,983
859,664
Depreclatlon and Impalrment
At 1 April 2023
Dapreciallon charged In the year
70,502
8,017
43.544
4,116
114,046
12,133
At 31 March 2024
78.519
47,860
126,179
Carrylng amount
At 31 March 2024
723,162
10,323
733,485
At 31 March 2023
731.179
9,978
741,157
12 Trado ind othor recelvables
2024
2023
Amounts falllng du• wlthln one year:
Other Rec8lvabl88 (Gfft Ald)
24,801
12,047
13 Borrowlngs
2024
2023
Bank loans - 88cured
198.758
212.531
Payable within one year
Payable after one year
32,145
166,613
31.359
181.172
ote
The HSBC bank loan of £350,000 commenced April 2013 repayablé over tsenty years at 3.75% over base
rate per annum, secured by a legal charge over Unlt G1 and G2, Ropemaker Park, Hailsham.
16-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Current Ilabilities
2024
2023
Notss
Bank loans - secured
Other taxation and saclal 88curlty
AccNals and deferred income
13
32,145
2,113
8,225
31.359
1,817
18,609
42,483
51.785
IS Non4urrent Ilabllltl08
2024
2023
Not98
Bank loans - secured
13
166,813
181,172
18 Ratlroment b8nafltschom08
2024
2023
Deflned contrlbutlon 8chome8
Charge to profit or loss In reBpect of defined contrlbution 8cherne8
8,417
6,194
The Trust oparates a defined contribution pension Scheme for all quallfying employees. The assets of the
scheme are held separately from th086 of tha Trust In an independently admlnistered fijnd,
17 Restrlcted funds
Th8 r8strfcted funds of the charlty comprise the unoxpended balance8 of donations and grants held on trust
subject to specific conditions by donors as to how they may be used.
Incomlng Resources
rosources
expended
At l Aprll
2023
Transfers At 31 March
2024
Llttle Gems
Glft Day
CMAJKey61Relect
Fellowship fund
Youth Fund (Chalk Cllffe)
Global Cafe
Sojourners
3,712
137,756
9,576
1,270
5,000
6,000
17,800
(4,406)
(40,398)
(9,577)
(1,303)
15,000)
(6,0001
(2,538)
40,934
(10,000)
128,292
1,997
1,964
(4,500)
10,762
43.626
181.114
(69,222)
(14,500)
141,018
17-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17 Restrlcted funds (Contlnuodl
Prevlous year:
At 1 Aprll
2022
Incomlng
resources
Resources
exponded
Transfors At 31 March
2023
Sundry restrlctsd
Llttle Gems
Glft Day
Sabbatical
CMAJKeyslReflect
Fellowship fvnd
13.538
5,099
52,289
{13,538)
(7,3671
{12,0591
15.526)
(14,976)
1691)
2,962
704
7,000
694
40,934
(1,474)
14,977
1,214
1,474
1,997
10,686
87.117
{54,157)
43,626
Fund dots119
A fund to hdp Global Cafe. Grants were racelved from Goodnews Evangellcal Mlssion and Souter Trust to
fvnd the runnlng cost8.
A grant of £5,000 was received from Chalk Cllffe for runnlng costs of youth work.
The fund is now restrlcted to encompass the dlrect expenseg of the Little Gems Children's work. A grant of
£1,000 wes recelved from the Groundworks for play therapy.
This represents money raised by the Church members and congregation on speclal appeal days designated
for capital projects and smaller prolects deslgnated by Ihe leaders. The sum of £10,000 was transferred to the
General fund in the year from past gifts days for smaller projects,
bba
This fund repres8nts money set aglde to finance the sabbatical period of the church pastor in the summer of
2022. This has now closed.
MAI
This fund incorporatlng Pregnancy Advice, relates to the fundlng of a debt advice centre and drug dependency
advi¢8. Grants were received from Hallsham Foodbank for a CMA Debt adminlstrator.
A grant of £17,500 was receiv8d from Wealden Council for the 8UPPOrt of rafugees wlth an agr8ed c(£ts of
£4,500 for church cost8.
A fund to txovlde grant8 to Church mambers In need.
18-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donatlons and grants whlch are
not subject lo specifi¢ conditions by donors and grantors as to how they may be used. These Include
designated funds whlch have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
Transfern At 31 March
2023
2024
Incoming
r•8ourceg
Resource8
expended
Genernl funds
557.093
230,124
(245,836)
14,500
555,881
Prevlou¥ year:
At l Aprfl
2022
Incomlng
resource8
ResourGe8
expended
Transfor8 At 31 March
2023
G8n•r81 funds
549,795
221,076
{213.778)
557,093
19 Analysls of n•t ag80ts botwoan fund•
Unrostrlcted Ro8trlctsd
funds
funds
2024
2024
Total Unrestrlcted Restrlctod
funds
fund8
2023
2023
Total
2024
2023
Fund balances are represented by:
Property, plant and
equipment
Current 8ssetsl{liabilitie8)
Long term liabllitles
733,485
{10,9911
(166,6131
733,485
741,157
130,027
{2.892)
(166,613) (181,172)
741,157
40,734
(181,172)
141,018
43,628
555,881
141,018
696,899
557,093
43,828
600.719
20 FlnanGlal commltmentsi guarant•es and contlngent Ilabllltl•s
The Church has a rolling 3 month notlce on the manse lease for the pastor.
19-

HAILSHAM FRONTIERS CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Op8ratlng lease commltments
Lessae
At the reportlng end date the Trust had outstanding commltrnents for future mlnlmum lease payments under
non-cancelLgble operating leases. which fall due as f,Dllows:
2024
2023
Mthin one year
Belween two and fiv8 years
e96
2,784
696
696
3,480
22 Events after the reportlng date
The Church have signed contracts In July 2024 for molor property extenslon Work to the mezzanine floor of
some £230,000. In additil￿ to the Gift Day fund bal￿￿0 of £128,292 further grants and donallons of £104,280
have been recelved since 1 April 2024 to finance this.
23 Relatod party transactlons
In addition to the aggregate compensatlon In note 9, rent wa8 pald ft)r m8n8e accommodallon of £14,880
(2023.. £14,880)
-20-