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2021-08-31-accounts

NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

SIGNIFICANT INFORMATION

Registered Company Number 3831962
Registered Charity Number 1120154
Names used Aspire Church ,New Harvest Church, New Harvest Christian Fellowship,
NHCF & NHUK
Trustees Pastor Tom Watson (Chairman) resigned 30 09 2020
Pastor Richard Salazar (resigned 18 08 2021)
Pastor Jonathan Davies (chairman from 01 10 2020)
Pastor David Whittingham
Pastor Alan Drury
Secretary Alan Drury
Registered Office 31 Brook Drive
Whitefield
MANCHESTER
M45 8FR
Solicitors Brabners LLP Horton House
Exchange Flags
LIVERPOOL
L2 3YL
Cheshire
WA4 2AH
Independent Examiner Ian Afflick FCA 336a Wellington Road North
Heaton Chapel
STOCKPORT
Cheshire
SK4 5DA
Bankers Barclays Bank Manchester City Office
PO Box 357
51 Mosley Street
Manchester M60 2AU

NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

YEAR ENDED 31ST AUGUST 2021 DIRECTORS REPORT

Aim and Purposes

The trustees of Aspire Church, in co-operation with the Pastor, direct and oversee the mission of Aspire Church in the UK, pastoral, social and spiritual, within the Charity's stated objectives and in accordance with the statement of faith of Aspire Church.

Structure, Governance and Management

The charity is structured as a charitable company, registered in the UK as a charity with the Charities Commission and as a charitable limited company with Companies House. The conduct and structure of the charity is defined and regulated by the Articles and Memoranda of Association lodged with and held by these bodies.

Appointment of Trustees

The appointment of trustees and other officers of the Charity is by election following recommendation of a candidate by the existing Directors. Trustees at present are the same as Directors. The board consists of no fewer than three and no more than five Directors. The current membership is three.

The trustees are responsible for making decisions on all matters of general concern and importance to the fellowship in the UK including evaluating new ministry opportunities and deciding on how the funds of the Charity are to be spent. The full board of trustees met once during the year and the UK-based trustees met an additional four times. Several business meetings were also held at which two or more trustees were present to progress specific issues such as the preparation of the annual report and accounts.

Objectives and Activities

The Charity's objects are defined in our Memoranda of Association:

Promoting, supporting and establishing Christian churches within the UK and worldwide

When planning our activities for the year the Pastor and trustees have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

The trustees are committed to enabling as many people as possible to worship at our churches and become part of our faith community. This includes considering how our services and other activities can serve and involve the many different groups within our locality, our city and the surrounding areas.

Our aim is that as many people as possible have their lives impacted by the gospel of Jesus Christ and we are always seeking ways to bring this message to the wider community in the form of both practical relief and teaching. Biblical teaching provides people with inter-personal and practical resources to improve their lives and relationships and also equips them to face life's challenges. In particular we try to enable ordinary people to live out their faith through worship and prayer, learning about the Gospel and providing opportunities for practical Christian service and involvement. These opportunities include the various outreach projects and programmes operated by the charity as an outworking of our Christian concern for those in need:

Sunday school programme 'Yth' youth programme Bible Study group and supporting resources Men's Discipleship meetings Bible Study group and supporting resources Marriage counselling and family support Care Ministry pastoral care team Worship and music groups

1a

NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

YEAR ENDED 31ST AUGUST 2021

DIRECTORS REPORT (Continued)

These projects and programmes are provided for the benefit of both church members and the wider public equally and without restriction.

To facilitate this work it was important that we also maintain the fabric of the Church premises at 194 Chapel Street in Manchester, when it no longer became available to us.

Achievements and Performance

The Global Pandemic continues

The onset of the global pandemic early in 2020 impacted our activities this year and has continued throughout this reporting period. Income fell, but due to the commitment of our supporters and the reserves already held resources did not present a problem. Various Government restrictions affected our ability to deliver our services throughout the period this report covers. At various times during 2020-21, due to these restrictions we moved our services and other meetings online to continue to meet our charitable objectives as far as possible.

This year the trustees initially worked to deliver events and projects prepared for during the previous financial year whilst also preparing for further strategic developments to come in the year ahead.

Leadership and Governance

The pandemic, with on again, off again restrictions, altered our approach to ministry projects while our goals remained the same.

Pastor Tom remains as Senior Pastor whilst resigning as a trustee. This is addressed in later comments.

Worship and Prayer

Throughout the year, we continued to offer Pentecostal teaching and worship, both in-person and online. These services curtailed at various times during the year due to Government restrictions regarding social distancing as well as limits on congregational singing. Our attendance has dropped to an average of 50 on Sundays to 15 on Wednesdays. The drop in attendance is due in part to governmental restrictions, as well as people moving on to different ministries in the area. While we are saddened to see members go, we are happy that are finding new and fresh vision in other places of worship. In our communication with members, we are hopeful that we will be able to revitalise our services as we move past the pandemic. Our music ministry has undergone changes in personnel but continues to offer vibrant worship experiences as new members have stepped up to fulfil various roles. Our youth ministry, rebranded 'Yth' also continued to hold their own lively worship on Friday evenings. Yth continued to meet online with Zoom prayer meetings and fellowshipping via social media. Once the restrictions were reduced the group restarted meeting together in the building with social distancing and hygiene measures in place. Friday night private prayer meetings continued until the end of April. Due to a variety of reason, we moved these meetings to personal homes as many members still desire to have a committed prayer life. Bible studies continued throughout much of the year, and we continued with online video devotionals. Pastor Alan began online Bible study that continued for several months. They were well received and will be instituted again as necessary.

Mission and Evangelism

We are a local church with a world vision, and in accordance with our objectives have continued to support other churches and ministries around the world in response to Christ's great commission.

Youth Group

Our youth group renamed to 'Yth' has been a bright spot in this particularly dark time. The group grew from a few attendees to high teens. The enthusiasm to make a difference in their community through the gospel is strong and is being well received amongst members of the church and surrounding community. Weekly meetings have restarted since March 2021 using St Aidans Church, Lower Kersal as a new meeting place. The meetings include Bible study, prayer, games, contests and discussion. The goal is to make it a safe place for teens to share their struggles with others their own age. Our leaders have worked hard to maintain stability in this tumultuous year.

1b

NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

YEAR ENDED 31ST AUGUST 2021 DIRECTORS REPORT (Continued)

Church Premises

Our church no longer meets at 194 Chapel. The changes listed below are the reasons we are now meeting in new locations(s).

On 30 November 2020, Pastor Tom was informed by Richard and Nancy Salazar, the legal owners of the building, that the church must vacate the premises at 194 Chapel St. Salford M3 6BY within one week.

Since the church had occupied the building for more than 35 years and had maintained the building, paid all utilities fees, etc., the board of trustees secured legal advice and engaged in somewhat lengthy and complicated legal negotiations. The results of these negotiations were:

Richard and Nancy Salazar resigned as members of the charity.

Richard Salazar resigned as a member of the board of trustees.

Upon advice from solicitors, Pastor Tom resigned as a trustee but remains employed as the Senior Pastor.

The name of the charity and the church was changed to Aspire Church.

The building at 194 Chapel Street was returned to the Salazars, via Roger Hannah & Co. on 18 August 2021. The building was immediately put up for sale.

New premises were hired to hold Sunday and Wednesday worship services, as well as our youth group meetings. Services and meetings began at the new locations at the end of March 2021.

The changes have been difficult for all concerned but the members of the church and charity are hopeful as we look to the future to continue the work the church and charity was created to do.

Online Ministry and Multimedia

The internet livestream broadcasts of our Sunday services continued to prove popular even before lockdown, serving those unable to attend due to sickness or having to care for others.

Our podcast service continues to automatically publish every sermon to subscribers on any mobile device and hosts them in an online sermon library freely available to all. The automated system also announces each new recording on our various social media feeds as soon as it becomes available. This has continued to prove very popular with many taking the opportunity to 'listen again' to popular messages and new people have visited the church who first heard our services online. We have also had enquiries from other churches about the system.

The online ministry is useful for those who are away and university and remote job assignments. The livestreams and podcasts have been an excellent tool for evangelism as members share links amongst friends and families as well as social media.

Angel Tree

We also continued to support the Prison Fellowship's Angel Tree project. This supports the children of inmates by enabling them to send a Christmas gift home to their family. In December 2020 we donated £300 from the church as well as individuals who supported Angel Tree with private donations.

Marriage Counselling and Family Support

As with our other church ministries, our Marriage and Family ministry had to be scaled back due to the effects of the pandemic. However, we continued to offer support to couples and families via Zoom and telephone calls. Prepare-Enrich continues to be offered to couples in need and for those desiring pre-marital counselling.

Care Ministry

Our Care Ministry provides the framework for the church's pastoral care by greeting visitors and keeping in touch with individuals and families both within the congregation and the surrounding communities. Needs identified during these encounters have been referred to the appropriate ministry team and to the Pastor throughout the year and have included requests for prayer, counselling, home and hospital visits and emergency food parcels.

In support of the Care Ministry, our Hospitality Ministry provides refreshments after services for visitors and hospitality services for visiting speakers and guests.

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

YEAR ENDED 31ST AUGUST 2021 DIRECTORS REPORT (Continued)

Sunday School & Youth Ministry

As church services switched between in-person and online at various times during the year, the same holds true for our Sunday School programme. Children and parents alike are grateful for this ministry as it encourages children in the Christian faith as well as offer up 'life lessons' as they mature. Our Sunday School workers have stayed committed to helping children in this ever-evolving world. The YouTube videos are still popular with new viewers every month

Our youth group renamed 'Yth' has been a bright spot in this particularly dark time. The group grew from a few attendees to high teens. The enthusiasm to make a difference in their community through the gospel is strong and is being well received amongst members of the church and surrounding community. They have been meeting weekly since March 2021 using St Aidans church as a meeting place. The meetings include Bible study, prayer, games, contests and discussion. The goal is to make it a safe place for teens to share their struggles with others their own age. Our leaders have worked hard to maintain stability in this tumultuous year.

Gift Aid Scheme

Our Gift Aid giving scheme (HMRC reference XT27713 effective from 20th February 2008) has continued to bring in useful additional funds. Most of our regular givers use the scheme, and £42,684 has been given under the scheme this year resulting in an additional income for the Charity of £10,671.

Support and Volunteers

The charity is supported both financially and practically by the congregation members of New Harvest Christian Fellowship in Manchester and our daughter churches in Leeds and Nottingham.

In accordance with the Biblical principle of Tithing, a large number of congregation members dedicate 10% of their income to the work of the charity. A large number of these also participate in the Gift-Aid scheme, making their support even more effective.

The day-to-day work of the charity and its various practical ministry projects is undertaken by volunteers; and the trustees would like to take this opportunity to recognise and applaud the valuable work being done by so many.

Policies

The charity holds a deposit account into which funds are regularly set aside for projects and contingency. Our policy is to maintain a minimum deposit balance of £1,000 to cover emergencies. From the start of the year we continued to hold a reserve of £32,000 as a confidence buffer against unforeseen cash flow issues. We aim to increase the deposit balance beyond this in anticipation of future building expenses.

................................ Mr A Drury, Secretary 11th April 2022

1d

NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST AUGUST 2021

Year to 31st August 2021 Year to 31st August 2021 Year to 31st August 2021 Year to
INCOME & EXPENDITURE Notes 31 08 20
Unrestricted Restricted Total Total
INCOMING RESOURCES Funds Funds
£ **£ ** **£ ** £
Offerings & Donations Received 1 107,442 1,433 108,875 93,507
Investment Income 34 - 34 108
Other Income 943 - 943 987
TOTAL INCOMING RESOURCES 108,419 1,433 109,852 94,602
Less: RESOURCES EXPENDED
Direct Charitable Expenditure
Ministry Gifts & Tithes - - - 12,210
Other Ministry Expenses 37,871 37,871 39,836
Poor Relief 238 63 301 1,522
Property Costs 11,279 - 11,279 19,613
49,388 63 49,451 73,181
Support 22,469 - 22,469 17,677
Administration 13,858 13,858 1,676
TOTAL RESOURCES EXPENDED 85,715 63 85,778 92,534
NET INCOMING RESOURCES For the Year
22,704 1,370 24,074 2,068
FUND BALANCES as at 1st September 2020 107,819 99 107,918 105,850
& as at 31st August 2021 130,523 1,469 131,992 107,918

The comparative figures have been adjusted to reflect additional salaries of £2,125

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

BALANCE SHEET AS AT 31ST AUGUST 2021

Notes
FIXED ASSETS
3
Current Assets
Debtors & Prepayments
Cash at Bank
Cash in Hand
Less: Current Liabilities payable within one year
Creditors & Accruals
NET CURRENT ASSETS

Represented By:
FUNDS (Per Income & Expenditure Account)
Unrestricted
General Fund
Restricted
5
5
 31 08 21
£
12,101
121,549
45
133,695
)
(2,079
£
£
£
6,600
131,616
138,216
136,747
1,469
138,216		 31 08 20
£
10,464
88,250
45
98,759
)
(8,107
£
£		 £
17,266
90,652
107,918
107,819
99
107,918

The comparative figures have been adjusted to reflect additional creditors of £2,125

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

BALANCE SHEET (continued) DIRECTORS STATEMENTS REQUIRED BY S 249B(4) FOR THE YEAR ENDED 31ST AUGUST 2021

In approving these as of the company we hereby confirm:

(a) that for the stated above the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 ;

(b) that the members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006;

(c) that the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.

The Financial statements were approved by the Board on 10th May 2021 and signed on its behalf by

...................................... Pastor T Watson

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASPIRE CHURCH YEAR ENDED 31ST AUGUST 2021

I report on the accounts of the Company for the Year ended 31st August 2021, which are set out on pages 1 to 8.

Respective responsibilities of Trustees and Examiner

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

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

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

Ian Afflick FCA Chartered Accountant 336a Wellington Road North Heaton Chapel STOCKPORT Cheshire SK4 5DA 13th 2022

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31ST AUGUST 2021

1. ACCOUNTING POLICIES

The Financial Statements are prepared on a historical accounts basis, taking into account accruals and depreciation where relevant, in order to ensure consistency.

Gifts to Restricted Funds are accounted for upon receipt, though Restricted Tax Refunds are included when net donation is received.

All Restricted gifts are separately recorded when received, though expenditure is not separately analysed when made, outstanding amounts being noted at the year end.

Gifts in kind are only recorded and included if material as income in the year given.

Only reimbursements of expenditure are netted off against such and not counted as income. Unpaid voluntary services, though not measured in monetary terms, are invaluable.

Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated Funds are unrestricted funds set aside by the trustees for particular purposes.

Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Assets are Capitalised, irrespective of finance sources and methods, provided such are permanently intended to be used by the Trust. Only items costing more than £100 will be capitalised.

Current Assets are shown at the lower of cost and net realisable value.

Current Liabilities are shown at settlement value.

2. FUNDS & FUND TRANSFERS

Small amounts are given from time to time and Restricted Funds kept for such, though none are of any material amount or held for any great length of time.

31 08 21 31 08 20
**3. ** DIRECTOR'S EMOLUMENTS £ £
Remuneration and other emoluments 24,472 26,262

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NEW HARVEST CHRISTIAN FELLOWSHIP CHARITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31ST AUGUST 2021

4. FIXED ASSETS
Musical & PA
Fixtures
Equipment
Office
Equipment
& Fittings
Equipment
COST
£ £
£ £
Cost as at 01 09 20
18,467
16,803
4,588
11,648
Additions in Year
1,197
-
-
-
19,664
16,803
4,588
11,648
Less: Disposals in Year
)
(6,685
15,837
)
(2,355
)
(6,459
As At 31 08 21
12,979
966
2,233
5,189
DEPRECIATION
As at 01 09 20
13,236
8,533
3,657
8,813
Less: Disposals in Year
)
(5,648
7,977
)
(1,461
)
(6,186
7,588
556
2,196
2,627
Charge for Year
1,348
62
6
384
As At 31 08 21
8,936
618
2,202
3,011
NET BOOK VALUE
31 08 21
4,043
348
31
2,178
31 08 20
5,231
8,270
931
2,835
Normal Depreciation Rates
(Reducing Balance)
25%
15%
15%
33.3%
5. ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Restricted
Total
£
£ £
Fixed Assets
6,600
6,600
Current Assets
133,596
99
133,695
Current Liabilities
)
(2,079
)
(2,079
Fund Balance at 31st August 2021
138,117
99
138,216		 Total
£
51,506
1,197
52,703
)
(31,336
21,367
34,239
)
(21,272
12,967
1,800
14,767
6,600
17,267

Fund Balance at 31st August 2021

6. TRUSTEES & CONNECTED PERSONS CONTRACTS

Expenses incurred in non-trustee capacities have also been claimed by Trustees and their spouses.

One (Year to 31 08 20 - One) Trustee and his wife were employed by the Company and received a loan to purchase a car for pastoral purposes, of which £ - (31 08 20 -£ -) was owing at the year end.

Three (Year to 31 08 20 -Three) Trustees received £ - (Year to 31 08 20 - £1,070) for non trustee related services.

Four (Year to 31 08 20 - Three) Trustees received £ 1,291 (Year to 31 08 20 - £5,858) for travel & subsistence, mainly on training, pastoral and outreach activities.

7. INDEPENDENT EXAMINER'S FEE

The Independent Examiner received £ 380 (Year to 31 08 20 - £375) for the independent examination of the accounts. He also received £ 940 (Year to 31 08 20 - £940) for bookkeeping, the preparation of Accounts and other advice.

8. LEASING COMMITTMENTS

The Trust had annual commitments under non-cancellable operating leases as follows:

LEASING COMMITTMENTS
The Trust had annual commitments under non-cancellable operating leases as follows: 31 08 21 31 08 20
Expiry date:
 **£ ** £
Up to one year - 199
Between one and five years - -

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