# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2021** # **HEBRON CHRISTIAN FAITH MINISTRIES** **(A COMPANY LIMITED BY GUARANTEE)** **COMPANY REGISTRATION No: 06591864** **CHARITY REGISTRATION No: 1124965** Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF 1 ||**HEBRON CHRISTIAN FAITH MINISTRIES**| |---|---| ||**(A COMPANY LIMITED BY GUARANTEE)**| ||**CONTENTS**| |Page 3|Legal & Administrative Information| |Pages 4 to 7|Report of the Directors| |Page 8|Statement of Financial Activities| |Page 9|Balance Sheet| |Pages 10 to 15|Notes to the Financial Statements| |Page 16|Independent Examiner's Report| 2 ## **HEBRON CHRISTIAN FAITH MINISTRIES** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 1124965 **COMPANY REGISTRATION NUMBER** 06591864 **DATE OF INCORPORATION** 13th May 2008 **START OF FINANCIAL YEAR** 1st September 2020 **END OF FINANCIAL YEAR** 31st August 2021 **DIRECTORS AT 31ST AUGUST 2021** J. Quintanilla (Chair) N. Parkinson S. Theunissen **COMPANY SECRETARY** S. Quintanilla **GOVERNING DOCUMENT** Memorandum and Articles of Association incorporated 13th May 2008 as amended by special resolution dated 20th June 2008. ## **OBJECTS** **A)** To advance the Christian Faith in accordance with the statement of beliefs in the schedule to the articles hereto attached in such ways and in such parts of the West Midlands, the United Kingdom or the world as the trustees from time to time may think fit. **B)** Such other charitable purposes as the trustees shall decide. **REGISTERED ADDRESS** 15 Primrose Drive Bedworth Coventry Warwickshire CV12 0GL **BANKERS** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ **INDEPENDENT EXAMINER** G W Schulz ACMA Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF 3 ## **HEBRON CHRISTIAN FAITH MINISTRIES** **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS** ## **FOR THE YEAR ENDED 31ST AUGUST 2021** The Trustees, who are also directors of the Charity for the purposes of the Companies Act, submit their annual report for the year ended 31 August 2021. ## **Structure, Governance and Management** ## **a) Governing Document** The organisation is a charitable company limited by guarantee, incorporated on 13[th] May 2008 and registered as a charity on 14[th] July 2008. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. ## **b) Appointment of Trustees** The directors of the company are also the Trustees for the purposes of Charity Law. Trustees are appointed by resolution of existing trustee body. ## **c) Trustee Training** All Trustees given Training Manual, and Trustees & Administrators Toolkit produced by Independent Examiners. The Trustees attended an on-line Trustee Training Day during the lockdown in October 2020. ## **d) Risk Management** The Trustees periodically review risk concerning Health and Safety procedures during Sunday Services including children's work, appropriate Public Liability Insurance and DBS screening for those working with children to ensure they meet the needs of the charity. The charity is a member of the Churches Child Protection Advisory Service and operates within their policies and guidelines. The Charity employs professional Fire Services and undergoes a weekly fire check of alarms and emergency lighting in addition to an annual audit by the Fire Services. A monthly inspection is also undertaken by the ‘in-house’ Fire Wardens. Processes have been put in place to ensure compliance with GDPR. ## **e) Organisational Structure** The Trustees provide strategic and visionary leadership to the organisation. All the Trustees are familiar with the charity’s organisation and operations. Rev John Quintanilla oversees the day to day running of the charity and a Leadership Team that manages volunteers to ensure the effective discharge of responsibilities. The Leadership Team meets at least once a month. He networks with other similar charitable organisations in particular with Carmel Ministries International in Bristol. ## **Objectives and Activities** The company’s objects and principle activities are to: i) Advance the Christian faith in accordance with the Statement of Faith of the charity. ii) Other such purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity. ## **Strategies for Achieving Objectives** Sunday Services (including Children’s Church) Bible College, Mid-Week meetings and special events, Small Groups, Men’s/Women’s Ministry, Evangelism Outreach Programme, Youth Meetings, Foodbank, Media, Bookshop ## **Achievements** ## **Hebron Christian Faith Church** We had to close the church again for one month in the second lockdown. 4 ## **HEBRON CHRISTIAN FAITH MINISTRIES** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS (Continued) FOR THE YEAR ENDED 31ST AUGUST 2021** On return to in-church meetings, we have continued with the necessary legal health and safety regulations instituted by the government. Risk assessments were done and reviewed systematically as the regulations changed over time. The signs remained throughout the building reminding everyone of the guidelines, hand sanitiser stations continued to be available throughout the building, masks given out to everyone on entry, seating has been limited to ensure social distancing (2 meter) regulations are upheld and a one way system introduced to ensure a flow of people in only one direction. Average attendance is 150-175 weekly. As restrictions lifted we increased our in-person meetings gradually. We had one of our periodic ‘New Members' courses which run over a two week period for those who have recently joined the church. We held both men’s and ladies meetings via zoom. The mothers and toddlers began running again on a monthly basis. Weekly youth meetings for those over the age of 12 began again on Friday evenings and the numbers have increased a great deal. We saw considerable growth this year and we continue to encourage people to get involved in the various service teams we have running. This gives people the opportunity to get to know one another whilst undertaking some type of service in the church. We were also unable to hold our annual Family Fun Day this year. Instead of this we distributed over 100 toiletry hampers to 4 local old age homes in the community. The proposed trip to Israel has, once again, had to be pushed back. The charity continues to financially support a number of other Christian charities and missions, including: Metro World Child Open Doors Christians United for Israel Jesus Alive Ministries/Life Outreach Joseph Storehouse Hope for Israel United Christian Broadcasters Christian Concern Christian Institute British Pakistani Christian Association Hungry UK Mark Hankins Ministries The charity acknowledges the faithful contributions of numerous volunteers in various arms of the church ministries – overseers, children's and youth workers, deacons, ushers, musicians, sound engineers, cleaners, mini-bus drivers, media, hospitality. They are crucial to the successful and effective running of the charity. ## **Coventry Bible College** The Bible College continues to maintain good numbers in spite of the lockdown. To date we have approximately 45 students in attendance from Coventry and the surrounding areas representing at least 14 different churches. We have two student intakes annually, one in February and the second in September. The college operates on a part time basis as this makes learning more accessible to people from a wide variety of churches across the Midlands. The curriculum for both levels is set and each run on a two year rolling basis which enables new students to slot in at any point with ease. We have had several guest lecturers join us throughout this year from various parts of the world bringing their specific field of expertise along with those who lecture on a more regular basis. We held our Coventry Bible College Graduation this summer which saw many of our Level 1 and Level 2 students graduate. Our keynote speaker this year was Derek Walker from Oxford, UK. 5 ## **HEBRON CHRISTIAN FAITH MINISTRIES (A COMPANY LIMITED BY GUARANTEE)** ## **REPORT OF THE DIRECTORS (Continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **Financial Review** The principle source of funding of the charity is from the contributions of its members who support its objectives in the form of tithes and offerings. There is no reserves policy in place at this time as all income is put towards developing the ministry. However the trustees regularly review the finances of the ministry and agree that the minimum level of reserves aimed for should be the equivalent of three months fixed costs. In anticipation of the expiry of Hebron’s current building lease on 25th December 2022, the Trustees have added to the church’s savings account should the lease not be renewed and a new building is required. ## **Future Plans** ## **Hebron Christian Faith Church** We envisage continued, steady growth in the church as we continue to become more established in the community with more people becoming aware of our presence here. The lease on our current premises ends on 25/12/22. The Trustees have agreed to explore the possibility of buying the part of this building that we currently occupy. The church is setting aside funds for the new building. The charity will continue to financially support the various Christian Ministries with similar objectives. We are seeking out additional ways to be a benefit to our local community and will continue with the Christmas project to old age homes given the success of this year. Outreach into the City Centre is planned for Easter, again restrictions allowing. We plan to take the worship team and do some drama. We would like to hold another Family Fun Day this summer after the enormous success of the last five years however it looks unlikely (perhaps unwise) given the restrictions due to the pandemic. ## **Coventry Bible College** A number of the Level 1 and Level 2 students will graduate in July with the remainder continuing the second part of their respective courses. New students will be joining in both September and February of this coming year. We will continue to do periodic Facebook Ad Campaigns to raise awareness of the Bible College this coming year, which along with word of mouth, will assist in the growth of CBC. We will continue to aim to bring in top quality lecturers within their own respective fields to teach the students from across this nation and nations further afield. 6 HEBRON CHRISTIAN FA￿N MINIsfRIES (A COMPAIIY LIMITED BY GUARANTEE) REPORT OF THE DIREcfoRS (Contlnuedl FOR THE YEAR ENDED 31ST AUGusf 2021 Statsment of Dlr*¢tots' Rewnslbll]tles: The Charftles Act and the Companie5 ALt require the eoard réTn&ee5 to pre4we finarKial ststfftnts fvr eath finantsa6 yÈar whkh givo a true and frdir view of the state affairs rf the tharty a5 at the end of the fina￿al year and of the surplus or defit of the tharity. In preparing thr6e hiandal statements the NUiFed to :. sdert SUItab￿ aEtountln9 prAth and tt￿n akyty them consi$￿tr,. b) ppare the finatKkBI statwnwts w the bas& un*ss ft ts inappruwtste to kyewme that the (harTty continue in b￿r￿. d) Subject to any material (kpartures dithsed and exF4ained in the finarKial statsment The Dlrectors are a150 responswe for maintthww •Jew3te accounUrv4 records whhth disdD5e with reasonaNe èccuracy at any tirne the flrhirdal F4)51tN￿ of the thgrity and Ylhth are Suff**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations & Legacies
**3a**
Investment Income
**3b**
Activities for Generating Funds
**3c**
Charitable Activities
**3d**
Other Incoming Resources
**3e**
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Cost of Generating Funds**
Charitable Activities
**4a**
Governance Costs
**4b**
**TOTAL RESOURCES EXPENDED**
**NET INCOMING/ (OUTGOING) RESOURCES**
Balance Brought Forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
250,386
24,898
275,284
289,712
1,142
-
1,142
609
-
-
-
445
68,826
-
68,826
55,875
1,710
-
1,710
583| |---|---| ||**322,064**
**24,898**
**346,962**
**347,224**| ||244,276
4,880
249,156
312,191
3,024
-
3,024
2,856| ||**247,300**
**4,880**
**252,180**
**315,047**| ||**74,764**
**20,019**
**94,782**
**32,176**
170,217
14,320
184,537
152,361| ||**244,981**
**34,339**
**279,319**
**184,537**| Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing. The notes on pages 10 to 15 form part of these financial statements. 8 HEBRON CHRIsfIAN FAfTH MINISTRIES (A C014PA14Y LIMrrED BY GUARANTEE) BALANCE SHEET FOR THE YEAR ENDED 31sr AUGusf 2021 Unrestrxted Restrthj 31.Axi.21 31.Auy.20 Fund5 FuThts Tangiknle Assets Debt0￿ & Prepayments Cash at Bank and in Hand 9.126 242.574 9.126 276.913 6.099 184.42B 34.339 Totsl Curreht A8JÈts 251.71x1 I￿.$28 Crodltors: arrhjunts fallTh9 due v4tthin ty)e year 6,720 6.720 5.991 Ef CURREIIT ASSETS 244.980 34.339 279.3L9 184.537 TOTALASSEfs IESS *Jmnt 1kit41￿e5 244980 34339 275￿19 184.537 244,98 34,339 279.319 184,537 Funds •1 th• Charfty G￿eral Funds Restricted Fun¢ts 244.￿1 244.981 34.339 170.217 14,320 34.339 Totsl Fund 279A19 184.557 Dlrecior8' Rownslbblltt•&' The directors a￿ saiisfieo that for the year er￿d 315t Aug1￿ 2021 Ihe tharitsNe o)rnpany was entltyed to exemptbn from the requirement to Obtsin an audrt unller section 477 of the Crffipanies 2006 and that no rneM￿ or memt*s have required the ciThpany ts oitsin an audit of it5 accounts for the y6)r in questS0Th in attDrdance 5ectiw 476 01 Act. HLvMever. ￿ accovdantt Sect￿)￿ 145 of the Charities Att 2011, the accounts tsve been an IndEpend2nt EXarr￿￿r whose appear5 an page 16. The d1￿0￿ acknowledge rneir tes￿￿1￿l￿V fw (omr*yirv4 with the fMuif*T*rts (* the CryTi￿n￿5 Art 2006 with respett to Kcounting recorts and the preparation of ￿cfr￿nts. The accourts have been aCCorda￿e vith the rmvlslDns tn Parr Is of ￿ Compants Act 21)06 aA)lthble to ¢ompanie$ subJ￿t to the srrball (yJmpanies rwrne and ITh accordance witti the FinaThial RerKJrting stsndo￿ ft Smaller ET)titV&5 leffectwe Wl 20081. The directors thowledge their re5sx)ngMity lur em5uring that the Ix)mpany keeps woper KCfAJnting recryds whlch compty wth?n 386 of the P£t and for We￿ring financial sial￿1erts give a true and fair view of the State of affairs of the company as at the end d the finantsal year and rf its tyofit and JDSS the finanaal year in accordafi￿ wth the requlrernents of sethor$ 394 and 395 aThJ (ther*6e ¥hth the requ*eft*nts of the Companies Act 2rM16 re￿￿ng to accounts. $0 lar as awicatye to the comparty. Appro¥&J by the Direttots on the......_.... ... S￿ned on thelr bewf by ￿rector.. .._._..__.. . Printed N3rne.' Mrj. ¢￿iD￿naL7 ## **HEBRON CHRISTIAN FAITH MINISTRIES (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of Preparation & Assessment of Going Concern** ## **Basis of Preparation** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern. ## **Incoming Resources** ## **Recognition of Incoming Resources** These are included in the Statement of Financial Activities (SOFA) when: ▪ the charity becomes entitled to the resources; ▪ the Directors are virtually certain they will receive the resources; and ▪ the monetary value can be measured with sufficient reliability ## **Incoming Resources with Related Expenditure** Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA. ## **Grants and Donations** Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## **Tax Reclaims on Donations and Gifts** Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate. ## **Contractual Income and Performance Related Grants** This is only included in the SOFA once the related goods or services has been delivered. ## **Gifts in Kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable. ## **Donated Services and Facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## **Volunteer Help** The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report. ## **Investment Income** This is included in the accounts when receivable. 10 ## **HEBRON CHRISTIAN FAITH MINISTRIES** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **1. ACCOUNTING POLICIES (Continued)** ## **Investment Gains and Losses** This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. ## **Expenditure and Liabilities** ## **Liability Recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **Governance Costs** Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters. ## **Changes in Accounting Policies and Previous Accounts** There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## **Grants Payable without Performance Conditions** These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## **Support Costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capital, staff costs by the time spent and other costs by their usage. ## **Fixed Assets** These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt. ## **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at Directors' best estimate of market value. Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows: |lied per annum are as follows:|| |---|---| |Fixtures and Fittings|25% - Reducing Balance Basis| |Motor Vehicles|25% - Straight Line Basis| ## **2. TANGIBLE FIXED ASSETS** |Cost
01-Sep-20
Additions
Cost at
31-Aug-21
Depreciation
01-Sep-20
Charge
Depreciation at
31-Aug-21
Net Book Value
31-Aug-21
Net Book Value
31-Aug-20|Fixture &
Motor
**2020/21**
Fittings
Vehicles
**Total**
£
£
£
4,974
8,300
13,274
-
-
-| |---|---| ||4,974
8,300
13,274| ||4,974
8,300
13,274
-
-| ||4,974
8,300
13,274| ||**-**
**-**
**-**| ||-
-
-| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st August 2021 : Lex Vehicle Partners £5,404 31st August 2020 : Lex Vehicle Partners £13,929 11 ## **HEBRON CHRISTIAN FAITH MINISTRIES** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **3. INCOMING RESOURCES** |**a) Donations & Legacies**
Gifts, Tithes & Offerings
Gift Aid
**b) Investment Income**
Interest
**c) Activities for Generating Funds**
Property Income
Café Income
**d) Charitable Activities**
Activities & Events
Coventry Bible College
**e) Other Incoming Resources**
Books & Publications|Unrestricted Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
£
207,678
-
24,898
232,576
245,482
42,708
-
-
42,708
44,229| |---|---| ||**250,386**
**-**
**24,898**
**275,284**
**289,712**| ||1,142
-
-
1,142
609| ||**1,142**
**-**
**-**
**1,142**
**609**| ||-
-
-
-
-
-
-
-
-
445| ||**-**
**-**
**-**
**-**
**445**| ||39,640
-
-
39,640
28,735
29,186
-
-
29,186
27,140| ||**68,826**
**-**
**-**
**68,826**
**55,875**| ||1,710
-
-
1,710
583| ||**1,710**
**-**
**-**
**1,710**
**583**| 12 ## **HEBRON CHRISTIAN FAITH MINISTRIES (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **4. RESOURCES EXPENDED** |**a) Charitable Activities**
Activities & Events
Advertising & Publicity
Books & Publications
Building Costs
Café Expenses
Charitable Missions
Children's Church
Conference Costs
Equipment Costs
Evangelism Costs
Food Bank
Graduate Expenses
GSF Costs
Homegroups
Hospitality Costs
Insurance Costs
Ladies Ministry
Licenses & Subscriptions
Ministry Costs
Motor Leasing Costs
Motor Vehicle Costs
Office Costs
Pastoral Services
Refunds & Reimbursements
Rent & Rates
Salaries & N.I
Service Charges
Sunday Services
Sundry Expenses
Teaching & Training Costs
Travel & Subsistence
Utility Costs
Worship Team
**b) Governance Costs**
Bank Charges
Trustees Expenses
Independent Examiners Fee|Unrestricted Designated
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
Funds
**2020/21**
**2019/20**
£
£
£
£
£
-
-
-
-
33,686
464
-
-
464
529
4,439
-
-
4,439
2,381
-
-
4,880
4,880
6,003
509
-
-
509
915
39,634
-
-
39,634
36,000
471
-
-
471
156
352
-
-
352
2,560
696
-
-
696
513
33
-
-
33
11
30
-
-
30
203
694
-
-
694
200
4,673
-
-
4,673
2,801
-
-
-
-
20
52
-
-
52
426
7,558
-
-
7,558
8,350
14
-
-
14
253
774
-
-
774
-
2,118
-
-
2,118
680
5,404
-
-
5,404
8,092
3,454
-
-
3,454
3,170
3,311
3,311
1,924
2,693
-
-
2,693
2,496
80
-
-
80
4,099
95,435
-
-
95,435
95,351
39,737
-
-
39,737
39,777
5,760
-
-
5,760
40,721
1,797
-
-
1,797
1,595
7,092
-
-
7,092
224
7,072
-
-
7,072
6,387
556
-
-
556
545
7,991
-
-
7,991
6,903
1,384
-
-
1,384
5,219| |---|---| ||**244,276**
**-**
**4,880**
**249,156**
**312,191**| ||1,824
-
-
1,824
1,078
-
-
-
-
279
1,200
-
-
1,200
1,500| ||**3,024**
**-**
**-**
**3,024**
**2,856**| 13 ## **HEBRON CHRISTIAN FAITH MINISTRIES** ## **(A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **5. RESTRICTED FUNDS** |Building Fund|Balance
Balance
**01-Sep-20**
Income
Expenditure
Transfers
**31-Aug-21**
14,321
24,898
4,880
34,339| |---|---| ||**14,321**
**24,898**
**4,880**
**-**
**34,339**| The restricted funds are wholly represented by the Charity's cash reserves and are to be expended as specified above. ## **6. CASH AT BANK AND IN HAND** |Cash at Bank and in Hand|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-21**
**31-Aug-20**
£
£
**£**
**£**
242,574
34,339
276,913
184,428| |---|---| ||**242,574**
**34,339**
**276,913**
**184,428**| ## **7. DEBTORS AND PREPAYMENTS** |Sundry Debtors
Gift Aid|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-21**
**31-Aug-20**
£
£
**£**
**£**
6,099
-
6,099
6,099
3,027
-
3,027
-| |---|---| ||**9,126**
**-**
**9,126**
**6,099**| ## **8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Accruals
Sundry Creditors|Unrestricted
Restricted
**Total**
**Total**
Fund
Fund
**31-Aug-21**
**31-Aug-20**
£
£
**£**
**£**
1,200
-
1,200
2,400
5,520
-
5,520
3,591| |---|---| ||**6,720**
**-**
**6,720**
**5,991**| ## **9. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** |Unrestricted|Restricted|**Total**|**Total**| |---|---|---|---| |Fund|Fund|**31-Aug-21**|**31-Aug-20**| |£|£|**£**|**£**| |-|-|-|| |**-**|**-**|**-**|**-**| 14 ## **HEBRON CHRISTIAN FAITH MINISTRIES (A COMPANY LIMITED BY GUARANTEE)** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST AUGUST 2021** ## **10. STAFF COSTS AND NUMBERS** |Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions|**2020/21**
£
37,337
-
2,400
**39,737**|**2019/20**
£
37,377
-
2,400| |---|---|---| |||**39,777**| Employees who were engaged in each of the following activities: ||**2020/21**|**2019/20**| |---|---|---| ||TOTAL|TOTAL| |Management & Administration|3|4| ## **11. DIRECTORS AND OTHER RELATED PARTIES** During the financial year Trustees Mr John Quintanilla received £14,900(£11,399 19/20) in salary related payments and £2,400 in Pension Contributions in his capacity as pastor of Hebron Christian Faith Church in furthering the Charity's objects. During the financial year Mrs Sally Quintanilla (Spouse to Trustee Mr John Quintanilla) received £13,300(£10,976: 2019/20) in salary related payments in her capacity as administrator in further the Charity's objects.Joshua Quintanilla (son to Trustee Mr John Quintanilla) works part time for the ministry and received £9,650 in salary related payments this year. No other payments were made to directors or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them. ## **12. RISK ASSESSMENT** The directors actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **13. RESERVES POLICY** The directors have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The directors aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily. ## **14. PUBLIC BENEFIT** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. 15 ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31st August 2021 set out on pages 8 to 15. ## **Respective responsibilities of trustees and examiner** As the charity’s Trustees of Hebron Christian Faith Ministries (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of Hebron Christian Faith Ministries are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner’s statement** Since Hebron Christian Faith Ministries 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 I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of The Point Church as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. G W Schulz ACMA Independent Examiners Ltd Unit 2, The Broadfields Business Centre Delling Lane Bosham West Sussex PO18 8NF Date: 25 April 2022 16