Charity Number 1130930 Harpenden United Reformed Church
Report of the Trustees for 2022
The following were trustees for all of 2022: Mr N L Deas, Mr J Sharp, Mr P M Valle,
With the approval of the church meeting Mr N Deas , 18 Croftwell, Harpenden, AL5 1JG acted as the administrator of the Charity.
The Charity is a constituent body of the United Reformed Church. The Elders are elected by the Church Meeting of all those members in attendance and serve for three years but are eligible for re-election. The Elders of the Church are the Trustees of the Charity and hold current criminal record checks where necessary for all those responsible for related church activities. There were 42 registered members of the Church as of December 31[st] 2022.
During 2022 the Church has not had a minister and during the vacancy the majority of services were led by the Children and Families Minister, Sharon Sookrah, with the active support of the Elders, visiting preachers and other members of the Church. The average weekly attendance is around 20 to 25 and all the weekly services are shown on line and streamed directly to all members via Zoom and Youtube.
The Church Pre-School had a very successful year with children aged between 2 to 5 years and a total of 50 registered with the school. During the year Ofsted undertook a full inspection and re awarded the school Outstanding. The Parent and Toddlers Group and Kangaroo Club had another very successful year with growing numbers of 15 and 30 regular attendees each week led by our Children & Families Minister.
Various local groups ( Guided troops, Children’s Drama Group, Children’s Dance Class, and the Local Choral Society, etc. ) made regular use of the Church and the Garden throughout the year together with Cards for Good Causes over the Christmas period. The Church is also used by Christchurch each Sunday evening with numbers averaging between 45/50.
During the year the Church again supported 12 various external Charities both local and national with donations totalling £3273. The church also supported and made regular donations to the local Food Bank.
All Health & Safety and Safeguarding Policies and Procedures are in place and there have been no incidents reported throughout the year.
N. L. Deas
ANY UNITED REFORMED CHURCH CHARITY FINANCIAL STATEMENTS PERIOD ENDED DECEMBER 2022
RECEIPTS AND PAYMENTS ACCOUNT
| This Year 2022 Total £ |
This Year 2022 Total £ |
Last Year 2021 (Total) |
Last Year 2021 (Total) |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
|||||||||
| Note | |||||||||||
| RECEIPTS | |||||||||||
| Offerings Fund raising, donations and activities Monies raised for outside causes 3 Gift Aid tax repayments Legacies Property - manse contribution Property - manse lettings Property - church/hall users 4 Grants 4 FIT Payments Sundry Bank interest & investment income |
25,251 170,992 3,273 3,600 18,700 26,799 991 |
25,251 170,992 3,273 3,600 18,700 26,799 991 |
30,660 166,511 7,117 3,222 3,944 18,383 13 |
||||||||
| Total receipts | 249,605 | 249,605 | 229,850 | ||||||||
| PAYMENTS | |||||||||||
| Ministry & Mission Fund Ministry & worship expenses Church running costs 5 Manse running costs Programme activity costs 6 Support of outside causes 7 Maintenance of church buildings 8 Maintenance of manse 9 |
20,976 380 35,679 636 171,218 3,273 8,241 |
20,976 380 35,679 636 171,218 3,273 8,241 |
27,756 572 25,646 560 166,012 8,317 9,744 3,219 |
||||||||
| Total payments | 240,403 | 240,403 | 241,826 | ||||||||
| NET RECEIPTS / (PAYMENTS) | 9,203 | 9,203 | -11,976 | ||||||||
| TRANSFERS between funds 2 |
|||||||||||
| SURPLUS/DEFICIT for period | 9,203 | 9,203 | -11,976 | ||||||||
| CASH FUNDS b/fwd 1 January | 160,709 | 160,709 | 172,685 | ||||||||
| CASH FUNDS c/fwd 31 Dec | 169,912 | 169,912 | 160,709 | ||||||||
| STATEMENT OF ASSETS AND LIABILITIES | |||||||||||
| Monetary assets | |||||||||||
| Cash Bank current accounts Deposit accounts |
67,881 102,555 |
67,881 102,555 |
59,145 101,564 |
||||||||
| Total monetary assets 10 |
170,436 | 170,436 | 160,709 | ||||||||
| Other assets | |||||||||||
| Gift Aid recoverable Other monies due to church Investments at mid market value |
745 19 |
745 19 |
487 19 |
||||||||
| Assets used for church purposes Buildings under statutory trusts 11 Church contents 11 |
|||||||||||
| Liabilities Other creditors |
|||||||||||
| 61 | 61 | 227 | |||||||||
| APPROVED by the Trustees on NN XXX 2021 and signed on their behalf by (name) (signature) |
|||||||||||
`
ANY UNITED REFORMED CHURCH CHARITY
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
NOTES
- 1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities, and the United Reformed Church guidance.
2 FUND ACCOUNTING
Unrestricted Funds may be used by the church for any of its ordinary purposes.
Designated Funds represent unrestricted funds set aside by the church for specific designated purposes; they can be transferred back into general funds at the church's decision.
| Balance Receipts Payments Transfers Balance b/fwd £ in ytd £ in ytd £ for ytd £ c/fwd £ Fabric Reserve Fund Roof Repair Fund Benevolent Fund 310 150 460 Special Purposes Organ Overhaul 12,960 12,960 Totals for designated funds 13,270 150 13,420 Balance Receipts Payments Balance b/fwd £ in ytd £ in ytd £ c/fwd £ Commitment for Life (incl Gift Aid) Other outside causes (incl Gift Aid) Legacies with restrictions Totals for restricted funds carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds. Fund name & purpose: Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be Fund name & purpose: |
Balance b/fwd £ 310 12,960 13,270 |
Balance b/fwd £ 310 12,960 13,270 |
Receipts in ytd £ 150 150 |
Receipts in ytd £ 150 150 |
Payments in ytd £ |
Payments in ytd £ |
Transfers for ytd £ |
Transfers for ytd £ |
Balance c/fwd £ 460 12,960 13,420 |
Balance c/fwd £ 460 12,960 13,420 |
|---|---|---|---|---|---|---|---|---|---|---|
| 13,270 | 150 | 13,420 | ||||||||
| This Year 2022 Total £ |
Last Year 2021 (Total) |
|||||||||
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
||||||||
| 3 (including Gift Aid) Commitment for Life Tanzania clinic Christian Aid Local Food Bank Other Totals raised for outside causes MONIES RAISED FOR OUTSIDE CAUSES |
||||||||||
| 194 244 2,835 |
194 244 2,835 |
185 619 6,313 |
||||||||
| 3,273 | 3,273 | 7,117 | ||||||||
| 4 PROPERTY INCOME Regular users and concerts Casual users Donations Total property income |
||||||||||
| 15,000 11,798 |
15,000 11,798 |
15,000 3,383 |
||||||||
| 26,798 | 26,798 | 18,383 | ||||||||
| 5 CHURCH RUNNING COSTS |
||||||||||
| Gas and electricity Insurance Water rates Gardening Telephone & postage Stationery and photocopying Magazine Maintenance of equipment Equipment Cleaning/caretaking Administrative Consultant Sundry Total church running costs |
7,183 4,292 3,227 722 180 4,512 2,665 9,991 2,908 |
7,183 4,292 3,227 722 180 4,512 2,665 9,991 0 2,908 |
4,618 4,820 812 671 22 3,626 8,784 5,031 |
|||||||
| 35,679 | 35,679 | 28,384 | ||||||||
ANY UNITED REFORMED CHURCH CHARITY
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
NOTES - continued
| NOTES - continued | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| This Year 2022 Total £ |
Last Year 2021 (Total) |
|||||||||
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
||||||||
| 6 PROGRAMME ACTIVITY COSTS |
||||||||||
| Church activities Outreach Pre school Payroll |
171,218 | 171,218 | 166,012 | |||||||
| Total programme activity costs | 171,218 | 171,218 | 166,012 | |||||||
| 7 SUPPORT OF OUTSIDE CAUSES Commitment for Life Other Total support of outside causes |
||||||||||
| 194 3,079 |
194 3,079 |
185 8,317 |
||||||||
| 3,273 | 3,273 | 8,317 | ||||||||
| 8 MAINTENANCE OF CHURCH BUILDINGS Other property repairs Purchase of equipment |
||||||||||
| 8,241 | 8,241 | 9,744 | ||||||||
| Total maintenance of church buildings | 8,241 | 8,241 | 9,744 | |||||||
| 9 MAINTENANCE OF MANSE |
||||||||||
| Exterior repairs Manse improvements Total maintenance of manse |
3,219 | |||||||||
| 3,219 | ||||||||||
| 10 MONETARY ASSETS The church monies are not held in segregated accounts, but for the sake of this financial statement the total of each account is allocated appropriately over the various funds. |
||||||||||
11 ASSETS USED FOR CHURCH PURPOSES
The church building and the manse are vested in URC Thames North Trust as trustees and are not church assets. They are held for the benefit oHarpenden URC in accordance with with the statutory trust applicable to URC properties under the URC Acts. For insurance purposes the church buildings are insured by the church for £3947951 and the manse for £477170. The church contents are insured for £706118 and the manse contents for £5000.
ANY UNITED REFORMED CHURCH CHARITY
Page 7
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
TREASURER'S STATEMENT
I have prepared the financial statements on pages 4-6 for the year ending 31st December 2022 from the accounting records of the Harpenden United Reformed Church. Name: Norman L Deas Date: 12th May 2023
INDEPENDENT EXAMINER'S REPORT
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 4 to 6.
Responsibilities and basis of report
As the charity's trustees 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 charity's accounts carried out under section 145 of the 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.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records.
Signed by the Independent Examiner: date: 24/6/23
Name Matthew Tweedie Address 10 High Elms Harpenden
ANY UNITED REFORMED CHURCH CHARITY FINANCIAL STATEMENTS PERIOD ENDED DECEMBER 2022
RECEIPTS AND PAYMENTS ACCOUNT
| This Year 2022 Total £ |
This Year 2022 Total £ |
Last Year 2021 (Total) |
Last Year 2021 (Total) |
||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
|||||||||
| Note | |||||||||||
| RECEIPTS | |||||||||||
| Offerings Fund raising, donations and activities Monies raised for outside causes 3 Gift Aid tax repayments Legacies Property - manse contribution Property - manse lettings Property - church/hall users 4 Grants 4 FIT Payments Sundry Bank interest & investment income |
25,251 170,992 3,273 3,600 18,700 26,799 991 |
25,251 170,992 3,273 3,600 18,700 26,799 991 |
30,660 166,511 7,117 3,222 3,944 18,383 13 |
||||||||
| Total receipts | 249,605 | 249,605 | 229,850 | ||||||||
| PAYMENTS | |||||||||||
| Ministry & Mission Fund Ministry & worship expenses Church running costs 5 Manse running costs Programme activity costs 6 Support of outside causes 7 Maintenance of church buildings 8 Maintenance of manse 9 |
20,976 380 35,679 636 171,218 3,273 8,241 |
20,976 380 35,679 636 171,218 3,273 8,241 |
27,756 572 25,646 560 166,012 8,317 9,744 3,219 |
||||||||
| Total payments | 240,403 | 240,403 | 241,826 | ||||||||
| NET RECEIPTS / (PAYMENTS) | 9,203 | 9,203 | -11,976 | ||||||||
| TRANSFERS between funds 2 |
|||||||||||
| SURPLUS/DEFICIT for period | 9,203 | 9,203 | -11,976 | ||||||||
| CASH FUNDS b/fwd 1 January | 160,709 | 160,709 | 172,685 | ||||||||
| CASH FUNDS c/fwd 31 Dec | 169,912 | 169,912 | 160,709 | ||||||||
| STATEMENT OF ASSETS AND LIABILITIES | |||||||||||
| Monetary assets | |||||||||||
| Cash Bank current accounts Deposit accounts |
67,881 102,555 |
67,881 102,555 |
59,145 101,564 |
||||||||
| Total monetary assets 10 |
170,436 | 170,436 | 160,709 | ||||||||
| Other assets | |||||||||||
| Gift Aid recoverable Other monies due to church Investments at mid market value |
745 19 |
745 19 |
487 19 |
||||||||
| Assets used for church purposes Buildings under statutory trusts 11 Church contents 11 |
|||||||||||
| Liabilities Other creditors |
|||||||||||
| 61 | 61 | 227 | |||||||||
| APPROVED by the Trustees on NN XXX 2021 and signed on their behalf by (name) (signature) |
|||||||||||
`
ANY UNITED REFORMED CHURCH CHARITY
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
NOTES
- 1 ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities, and the United Reformed Church guidance.
2 FUND ACCOUNTING
Unrestricted Funds may be used by the church for any of its ordinary purposes.
Designated Funds represent unrestricted funds set aside by the church for specific designated purposes; they can be transferred back into general funds at the church's decision.
| Balance Receipts Payments Transfers Balance b/fwd £ in ytd £ in ytd £ for ytd £ c/fwd £ Fabric Reserve Fund Roof Repair Fund Benevolent Fund 310 150 460 Special Purposes Organ Overhaul 12,960 12,960 Totals for designated funds 13,270 150 13,420 Balance Receipts Payments Balance b/fwd £ in ytd £ in ytd £ c/fwd £ Commitment for Life (incl Gift Aid) Other outside causes (incl Gift Aid) Legacies with restrictions Totals for restricted funds carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds. Fund name & purpose: Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be Fund name & purpose: |
Balance b/fwd £ 310 12,960 13,270 |
Balance b/fwd £ 310 12,960 13,270 |
Receipts in ytd £ 150 150 |
Receipts in ytd £ 150 150 |
Payments in ytd £ |
Payments in ytd £ |
Transfers for ytd £ |
Transfers for ytd £ |
Balance c/fwd £ 460 12,960 13,420 |
Balance c/fwd £ 460 12,960 13,420 |
|---|---|---|---|---|---|---|---|---|---|---|
| 13,270 | 150 | 13,420 | ||||||||
| This Year 2022 Total £ |
Last Year 2021 (Total) |
|||||||||
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
||||||||
| 3 (including Gift Aid) Commitment for Life Tanzania clinic Christian Aid Local Food Bank Other Totals raised for outside causes MONIES RAISED FOR OUTSIDE CAUSES |
||||||||||
| 194 244 2,835 |
194 244 2,835 |
185 619 6,313 |
||||||||
| 3,273 | 3,273 | 7,117 | ||||||||
| 4 PROPERTY INCOME Regular users and concerts Casual users Donations Total property income |
||||||||||
| 15,000 11,798 |
15,000 11,798 |
15,000 3,383 |
||||||||
| 26,798 | 26,798 | 18,383 | ||||||||
| 5 CHURCH RUNNING COSTS |
||||||||||
| Gas and electricity Insurance Water rates Gardening Telephone & postage Stationery and photocopying Magazine Maintenance of equipment Equipment Cleaning/caretaking Administrative Consultant Sundry Total church running costs |
7,183 4,292 3,227 722 180 4,512 2,665 9,991 2,908 |
7,183 4,292 3,227 722 180 4,512 2,665 9,991 0 2,908 |
4,618 4,820 812 671 22 3,626 8,784 5,031 |
|||||||
| 35,679 | 35,679 | 28,384 | ||||||||
ANY UNITED REFORMED CHURCH CHARITY
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
NOTES - continued
| NOTES - continued | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| This Year 2022 Total £ |
Last Year 2021 (Total) |
|||||||||
| Unrestricted Funds £ |
Designated Funds £ |
Restricted Funds £ |
||||||||
| 6 PROGRAMME ACTIVITY COSTS |
||||||||||
| Church activities Outreach Pre school Payroll |
171,218 | 171,218 | 166,012 | |||||||
| Total programme activity costs | 171,218 | 171,218 | 166,012 | |||||||
| 7 SUPPORT OF OUTSIDE CAUSES Commitment for Life Other Total support of outside causes |
||||||||||
| 194 3,079 |
194 3,079 |
185 8,317 |
||||||||
| 3,273 | 3,273 | 8,317 | ||||||||
| 8 MAINTENANCE OF CHURCH BUILDINGS Other property repairs Purchase of equipment |
||||||||||
| 8,241 | 8,241 | 9,744 | ||||||||
| Total maintenance of church buildings | 8,241 | 8,241 | 9,744 | |||||||
| 9 MAINTENANCE OF MANSE |
||||||||||
| Exterior repairs Manse improvements Total maintenance of manse |
3,219 | |||||||||
| 3,219 | ||||||||||
| 10 MONETARY ASSETS The church monies are not held in segregated accounts, but for the sake of this financial statement the total of each account is allocated appropriately over the various funds. |
||||||||||
11 ASSETS USED FOR CHURCH PURPOSES
The church building and the manse are vested in URC Thames North Trust as trustees and are not church assets. They are held for the benefit oHarpenden URC in accordance with with the statutory trust applicable to URC properties under the URC Acts. For insurance purposes the church buildings are insured by the church for £3947951 and the manse for £477170. The church contents are insured for £706118 and the manse contents for £5000.
ANY UNITED REFORMED CHURCH CHARITY
Page 7
FINANCIAL STATEMENTS PERIOD ENDED 31ST DECEMBER 2022
TREASURER'S STATEMENT
I have prepared the financial statements on pages 4-6 for the year ending 31st December 2022 from the accounting records of the Harpenden United Reformed Church. Name: Norman L Deas Date: 12th May 2023
INDEPENDENT EXAMINER'S REPORT
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 4 to 6.
Responsibilities and basis of report
As the charity's trustees 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 charity's accounts carried out under section 145 of the 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.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records.
Signed by the Independent Examiner: date: 24/6/23
Name Matthew Tweedie Address 10 High Elms Harpenden