HOPE HOUSE CHURCH BARNSLEY
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
CHARITY REGISTRATION No: 1131876 COMPANY REGISTRATION No: 06911794
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
CONTENTS
| Page 2 | Reference and administrative details of the charity, its trustees and advisors |
|---|---|
| Pages 3 to 7 | Trustees' report |
| Page 8 | Independent examiner's report |
| Page 9 | Statement of financial activities |
| Page 10 | Balance sheet |
| Pages 11 to 22 | Notes to the financial statements |
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE INFORMATION
CHARITY NAME Hope House Church Barnsley CHARITY NUMBER 1131876 COMPANY REGISTRATION NUMBER 06911794 START OF FINANCIAL YEAR 1st April 2023 END OF FINANCIAL YEAR 31st March 2024 TRUSTEES THAT SERVED DURING Mr P.J. Bedford THE YEAR TO 31 MARCH 2024 Mr N.A. Huddleston Mr P. Dunning Mrs J. Huddleston Mr T.P. Dunning Mr R.P. Bedford Mr R.C. Tucker
REGISTERED ADDRESS
Hope House 2 Blucher Street Barnsley South Yorkshire S70 1AP
DATE OF INCORPORATION 20th May 2009 GOVERNING DOCUMENT Memorandum and Articles of Association
OBJECTS
A) To advance the Christian faith in accordance with the statements in such ways and in such parts of the United Kingdom or the World as the Directors from time to time may think fit. B) To relieve the sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such part of the United Kingdom and the World as the Directors from time to time may think fit. C) To advance education in such ways in such part of the United Kingdom and the World as from time to time the Directors my think fit. D) To advance environmental protection or improvements in such ways in such parts of the United Kingdom and the World as the Directors from time to time may think fit.
BANKERS
INDEPENDENT EXAMINERS
The Co-Operative Bank Balloon Street Manchester Independent Examiners Limited Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial statements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Objectives and Activities
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit and in particular to its supplementary public benefit guidance.
The prime objective of HHC is to advance the Christian faith and to this end the charity has, during this period, been conducting regular meetings for public worship, fellowship, and teaching. In order to offer these services to the widest possible group of participants, HHC continues meeting regularly at both its locations in the town centre. These buildings provide increased ease of accessibility and therefore increase our inclusivity and also our capacity to offer a wider and more consistent opportunity for people to connect to our services and activities.
Achievements and Performance
Throughout the period 2023 to 2024 Hope House Church has continued to strengthen all of its activities whilst also increasingly growing healthy connections. We have operated throughout the year in a way which ensures we have maintained these activities and services, whilst still keeping in line with our prime objectives.
The prime objective of HHC is to advance the Christian faith and to this end the charity has, during this period, been conducting regular meetings for public worship, fellowship, and teaching. In order to offer these services to the widest possible group of participants, HHC continues meeting regularly at both its locations in the town centre. These buildings provide increased ease of accessibility and therefore increase our inclusivity, and also our capacity to offer wider and more consistent opportunities for people to connect to our services and activities.
Meeting in our second location continues to enable us to promote a closer relationship with like-minded organisations with whom we work in partnership and support. These services are in addition to those being held in our original building throughout the week. Our original building continues to be partly used by a local Latvian speaking church with whom we are actively partnering and supporting, as an extension of our own activities and objectives.
Sunday morning services are the principal expression of our worship and, in addition, we have small home groups to provide extra encouragement and better pastoral care. Regular prayer meetings are held to encourage the life and work of the church along with regular meetings of an appointed leadership team who are responsible for the efficient and effective day to day management of the activities of HHC. A degree of restructuring of our leadership has taken place to ensure our continued success into the future. The revised leadership team is increasing taking a greater role of responsibility as we look to create a sustainable team for the future. The directors and other former senior team leaders still continue meeting, acting more as an executive oversight team. This will allow for the growth of the congregation and the increased activity that it brings.
In a broader context HHC seeks to promote the Christian faith as a relevant and appropriate lifestyle. In order to facilitate this we provide and maintain buildings used for religious practice and education. The buildings and adjoining facilities are used for activities related to the primary object, such as the conducting of religious services and acts of worship; dedication of children; the celebration of marriages and funerals, and the religious instruction of children, young people, and adults. The services and activities held within are open to all members of the public who wish to avail themselves of the opportunities, in order that the spiritual wellbeing of those individuals might be promoted and cared for. In addition, the building is used for conferences and training, in support of our activities and objectives, and also by those in sympathy with the objectives and values held by HHC and those associated with it.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
Achievements and Performance (continued)
As anticipated, the director’s conclusion that ownership of a second building would secure a permanent opportunity for improved access, allowing expansion, and continuity in a better location to our original property, (while still allowing expansion of our existing building’s use), have proved to be correct. However, the directors also believe that redevelopment of sections of the new building will be required in order to maximise the potential of its location, and the opportunities therein for those in attendance. Initial investigations have begun as to the best approach to this, on the understanding that any redevelopment will be carried out at a time that it is the most expedient and in the best interests of any existing activities, and that such redevelopment is in line with the furtherance of our charitable objectives.
Under the ownership and stewardship of HHC, the buildings are made available to a variety of groups within the community, so providing a meeting place for those who are isolated and marginalised and who may be in need of care, encouragement, support or friendship, or an improvement in their health and general well-being. This care is made available by HHC through the provision of youth work for children aged 11-18, a cafe open to the public, through parent / carer & toddler groups, and a variety of similar activities, including the provision of space and hosting of various local groups from the voluntary and statutory services.
The Hope House Café continues to thrive and offer a place of friendship and connection for the many people accessing its services. The cafe continues to provide employment to three part time staff members. Additionally, the cafe also hosts volunteers including some provided through the local social services department. Further development of the cafe is under consideration for the future. Additionally, the cafe has allowed the church to be actively developing other activities that will support and further our aims. An extra part time member of staff was appointed this year to ensure the efficient running and development of the café, as well as to provide staff sustainability.
Collaborations, partnerships, and activities promoting a wider public benefit
Barnsley Safe Places
Hope House has operated as a Safe Place for a number of years. This allows us to offer care and support for any member for the community suffering with mental health issues or isolation and for those experiencing domestic violence. Having established links with various organisations we are able to signpost people to the relevant professional help they may require.
Groundlevel Network.
The Groundlevel Network exists as a family of churches that empower, support and care for the local church, its leaders and its ministries. Involvement in national initiatives and support towards good governance is accessed through this connection. Additionally, this partnership allows an involvement in activities that enhance our local provision and connection in our town’s community and civic life.
Trussell Trust Food Bank
HHC acts as a centre for the operation of a Trussell Trust Food Bank. A number of volunteers are fully engaged with the foodbank and this has facilitated a greater level of involvement with our local community.
Rainbow Counselling
HHC understand that in its caring and pastoral role there may be times when a more professional level of support is required. This is part of our safeguarding of, and consideration for, the wellbeing of those in our circle of care. Consequently, we have an informal partnership with Rainbow Counselling Services. Established over the past 20 years Rainbow Counselling have a reputation for high quality counselling, coaching, and personal development. Every member of their team is qualified and/or accredited. They have experience in working with people who want change in their lives or who are going through issues such as, but not limited to: depression, stress, anxiety, self-image, relationships, loss, bereavement, addictions and abuse. Although we have not had need to call upon their services this year it is good to know they are there if we need them.
Latvian Community Church
The Latvian Church group are an established user of our original building and are an established and registered church group in their own right, serving their own community and meeting at various times throughout the week.
Asylum Seekers and Refugee Association
This is a grant funded project, hosted by Hope House Church, and HHC support their sessions which seek to establish and integrate their user groups into the wider community.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
Multi Agency Partnership
The partnership is facilitated by Hope House Church and brings together a wide range of both third sector and statutory sector organisations, to offer support to the local community. Services include things like housing, finance and health care. There are over twenty organisations that meet to offer a drop in and advice service in our building. Together the partnership considers the wider wellbeing of the whole town community.
Barnsley Table Tennis Club
Offering services to a wide variety of members and also offering public sessions the club has entered into a partnership with HHC hosting their work in a newly refurbished sports hall and other adjoining rooms. The values and objectives of the club compliment those of HHC and enhance our wider community connections.
Street Pastors
Street Pastors is made up of members of a variety of local churches who are actively seeking to serve the town by reaching out to those who find themselves in need of help while involved in the town’s night-time entertainment provision. This work is carried out in partnership with the local police force and town council and is considered to be an effective Christian witness. Attendees of HHC are from time to time involved in providing this service.
Over 50s Support Group
A community friendship and activity group primarily aimed at the older and isolated members of the community hosted and supported by HHC.
Adopt a Child & Global Care
Adopt a Child and Global Care are programmes working to feed, educate and provide medical care for children throughout the majority world. People actively support a needy child through friendship and finance. Previously visits to Guatemala, Albania and Uganda have been made by church members, supporters, and friends. These visits enrich the life of the individuals involved and develop a greater sense of individual responsibility regarding the global issues of equality and care, while promoting the Christian faith. Connections with Adopt a Child staff have been maintained over the year in order to assist the support and relationship between ACC and HHC. Members of HHC are also active volunteers of both Adopt a Child and Global Care.
Barnsley Central Ward Alliance
The HHC senior minister is a member of the local town council Ward Alliance. This body meets monthly to discuss the support and development of the local community and to consider applications for grant funding. The primary aim of the Ward Alliance is to allow the local community to be represented directly to the local ward councillors, and to work in partnership with them to enhance the life and wellbeing of the locality.
Barnsley Homeless Alliance (Safer Communities Directorate BMBC)
The church is an active member of this partnership initiative that works towards the ending of homelessness and the provision of safer communities’ activities within the town.
Hope Connects
Hope Connects has seen considerable change in this period. They have completed the first year of the National Lottery Community funding and developed the project into new areas of activity and support.
The project runs weekly groups for those caring for babies. In addition, carer and toddler groups offering support and friendship aimed at reducing isolation and shared support for those with young families take place each week. The project continues to grow and offer its services to the community. “New parent” support sessions have been introduced and links have been formed with other third sector and statutory services.
Through conversations with those attending the groups support has been offered and when appropriate signposting or referrals have been made to outside agencies and services.
Wider Community Involvement and extended objectives
HHC is involved in acts of community service, encouraging the improvement of the environment and promoting social inclusion. Members of the church community have been actively involved in the provision of a number of community outreach and activity days.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024
Wider Community Involvement and extended objectives (continued)
The church has also supported other community activities hosted by like-minded and complimentary organisations.
Involvement with the Local Authority at various levels has allowed a greater connection with Barnsley’s civic leaders and enhanced the delivery of the community activities. Additionally, involvement with the Homelessness Alliance has helped to create connections with other voluntary and statutory groups within the district.
Over the year the church ran a number of events for young people providing opportunities to experience new activities, build their self-confidence, and creating a greater sense of inclusion and purpose.
Storehouse & Field
This year the church decided to launch a project called Storehouse and Field. This is a ‘community pantry’ food club. The initiative allows members to purchase late dated and overstocked food at a significantly reduced cost. This helps relieve food poverty and acts as a step beyond foodbanks for some of its members. Members will also be helped with imple meal planning and given some instruction around the actual mechanics of making healthy meals from fresh ingredients. One of the other additional positives of the project is that food wastage and the subsequent need for landfill, is greatly reduced. Portions of the grant funding income of the church was used both to enable the redevelopment of part of our premises in which to run S&F, and also towards the preparation for the project opening.
Storehouse & Field will employ two part time members of staff and utilise a cohort of community volunteers. Additional benefits of the initiative are therefore wider community inclusion, access to additional services, and the growth of a supporting community.
A partnership and purchasing agreement has been made with the Fair Share Yorkshire organisation who will act as a key supplier. The initiative is also registered as part of the wider town’s food poverty support program.
Financial Review
Finances to continue our work have been raised by the free will giving of the congregation, with a significant number of people contributing on a regular basis by means of the Gift Aid system. Consequently, the church can continue to spread the good news of the Gospel and bring hope to the streets of our town. Amendments that were made to our giving funds continue to allow people to give additional amounts to allow greater development of future activity and this is allowing us to operate securely as the work of HHC expands.
Additional funding has been received in the form of ‘Welcome Space Funding’ and ‘Pride of Place’ funding. These have enabled the church to enhance and advance our current activities. Funding is only sought that complements our current work and service, rather than that which might be seen to drive the activities we adopt.
HHC objects, activities and partnerships are about promoting the Christian faith and encouraging a greater sense of citizenship and responsibility. Congregation members are able to develop their individual ability to function in their faith productively in the context of a wider society and thereby enhance the church's public benefit through their ongoing life's contribution and service to the local and global community, where the church is actively involved.
A finance team continues to be developed to allow for greater accountability and the effective training and preparation of new personnel serving the aims and objectives of the church.
HHC continues to meet its objectives and its future is secure. The charity expects to generate sufficient income and to hold reserves that enables it to operate for a period of at least the next twelve months.
The directors have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission. The principal source of unrestricted income is from free will offerings which are received on a weekly or monthly basis and there are plans in place to increase this revenue as well as the income from other users of the buildings. The directors closely monitor income and expenditure and endeavour to ensure the free reserves are at a satisfactory level.
Free Reserves at 31st March 2024 as represented by unrestricted net current assets were £11,658.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMrrED BY GUARANTEE) TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2024 The charlty constitutss a limited companyi limited by guarantee, as deflned by the Companles Act 2006. The trustees, who are also the directors for the purpose of company law, and who served durlng the year and up to the date of signature of the financial statements were: Mr P.J. Bedford Mr N.A. Huddleston Mr P. Dunning Mrs J. Huddleston MrT.P. Dunning Mr R.P. Bedford Mr R.C. Tucker None of the trustees has any beneficial interest in the company. All the trustees are members of the company and guarantee to contribute £1 in the event of a windlng up. Funds held as custodian trustees on behalf of others None Trustees Responsibilities The Charitie5 Act and the Companies Aci require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplu5 or deficit of the charity. In preparing those financial strdtements the Board is required to- selert suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent; and prepare the financial statements on the going conrn basis unless it is inapproprlate to presume that the charity will continue in operation State whether applicable accounting standards and statements of recommended prattl have been followed. 5ubjett to any material departures disclosed and explained in the financial statements. The tru5tee5 are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transartions and enable them to ensure that the financial statements compSy with the Companies Art 2006 and comply with regulations made under the Charitfies Act. They are a150 responsible for safeguardin9 the assets of the charity and hence for tsking rea50nable Steps for the prevention and detectlon of fraud and other irregularities. The trustees are also responsible for the contents of the trustees, report, and the responsibility of the independent examlner In relatlon to the tru5tees' report Is limited to examining the report and ensuring that, on the fa of the report, there are no inconsistencies wlth the figure5 disclosed in the financial 5tstements. These accounts have been prepared in accordan with the provislons applicable to companie5 subjert to the small companies, regime. Thls Report wa5 approved by the Trustees on 2024 and slgned ors thelr behalf by: N Huddleston Trustee
HOPE HOUSE CHURCH BARNSLEY
INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF HOPE HOUSE CHURCH BARNSLEY
I report to the trustees on my examination of the accounts of Hope House Church Barnsley for the year ended 31st March 2024.
Responsibilities and basis of report
As the charity’s trustees of the charitable company (who are also the directors of the company 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 the charitable company are not required to be audited for this year 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
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than
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any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Signed:
Name: J Irvinesmith FCIE
Date: 15 November 2024
Independent Examiners Ltd Unit 2 The Broadbridge Business Centre
Delling Lane Bosham West Sussex PO18 8NF
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HOPE HOUSE CHURCH BARNSLEY
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2024
| Notes Income from: Donations and legacies 2a Charitable activities 2b Investments 2c Other Trading activities 2d Total income Expenditure on: Charitable activities 3a, 3b Total Expenditure Net income/expenditure before other recognised gains and losses Transfers between funds 11 Net movement in funds Reconciliation of funds: Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 102,469 100,709 203,178 132,223 37,289 - 37,289 34,235 319 322 641 230 - - - - 140,077 101,031 241,108 166,688 133,443 55,284 188,727 163,302 133,443 55,284 188,727 163,302 6,634 45,747 52,381 3,386 8,226 (8,226) - - 14,860 37,521 52,381 3,386 266,798 143,083 409,881 406,495 281,658 180,604 462,262 409,881 |
|---|---|
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 11 to 22 form part of these financial statements.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE) Reg.company no.06911794 BALANCE SHEET AS AT 31 MARCH 2024 Unrestrirted Funds Restricted Fund5 31.3.24 Total 31.3.23 Total Note Fixed Assets: Tangible assets 270,000 425,000 695,000 695,000 Current Assets: Debtors 9,678 5,770 15.448 1,901 71.198 73.099 11.579 76,968 88.547 9.434 30,517 Cash at bank and in hand Total Current A55ets Creditors: amounts falling due within one year (3,790) {31,204) (34,994) (30.452) NET CURRENT ASSETS 11.658 41,895 53,553 9,499 TOTAL ASSETS less current liabilltles 281,656 466,895 748,553 704.499 Creditors: amounts falling due in more than one year (286.291) (286.291) (294,618) 281.658 180,604 462,262 409,881 Funds of the Charity General Unre5trirted Funds Restricted Funds li li 281,658 281.658 180,604 266.798 143,083 180,604 Totsl Funds 281,658 180,604 462.262 409,881 For the year ending 315t March 2024, the company wa5 entitled to the exemptlon from the audlt requirement contained in section 477 of the Companie5 Act 2006 relating to small companies. Dirertors respon$ibllltles The member5 have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companie5 Art 2006. However, In accordan with section 145 of the Charitie5 Act 2011, the accounts have been examined by an Independent Exam5ner whose report appears on page 8. The directors acknowledge their re5pon5ibilities ft)r complylng wlth the requirements of the Art with re5pert to accounting records and the preparation of account5. These accounts have been prepared in accordan with the provisions appllcable to companles subject to the small companies regirne. The financial statements were approved and authori5ed for issue by the Trustees on and signed on their behalf, by: Mr N Huddleston Trustee io
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. Accounting policies
a) Basis of preparation
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Hope House Church Barnsley meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1. There may be minor discrepancies as pence are not being shown.
b) Changes to accounting estimates
There have been no changes to accounting estimates in the reporting period.
c) Material prior period errors and changes to previous accounts
No material prior period errors have been identified in this accounting period.
d) Preparation of accounts on a going concern basis
Preparation of the accounts is on a going concern basis. The Trustees are of the view that the level of reserves will support the charity going forward.
e) Income
Income is included in the Statement of Financial Activities (SOFA) when:
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the charity becomes entitled to the income;
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it is more likely than not that the trustees will receive the resources; and
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the monetary value can be measured with sufficient reliability.
f) Interest receivable
Interest on funds held on deposit is included when receipt is probable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
g) Grants and Donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
h) Tax Reclaims on Donations and Gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
i) Government Grants
The charity has received government grants totalling £16,300 in the reporting period.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
j) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
k) Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
l) Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
m) Operating leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
n) Taxation
The charity is exempt from tax on its charitable activities.
o) Legal status of the charity
The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.
p) Redundancy payments
The charity made redundancy payments to two employees during the period.
q) Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
r) Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
s) Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
t) Tangible Fixed Assets
Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year and the individual asset cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:
Fixtures and Fittings 25% on reducing balance
No depreciation is charged to Freehold Land and Buildings as the property is maintained to such a standard that the estimated residual value is not less than the original cost.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
| 2. INCOME FROM: Note a) Donations and legacies Core Funding Grants Government Grants 2ai) Gift Aid Interest Gift Aid Tax Recoverable Gifts and Donations b) Charitable activities Café Income Non-Investment Letting Income Sundry Income c) Investments Interest receivable d) Other Trading activities Fees and Supplies 2 a)i Analysis of receipt of government grants Barnsley Borough Council |
Unrestricted Restricted Funds Funds £ £ - 55,239 - 16,300 117 - 18,431 5,069 83,921 24,101 102,469 100,709 19,167 - 18,010 - 112 - 37,289 - 319 322 319 322 - - - - |
TOTAL TOTAL 2024 2023 £ £ 55,239 15,201 16,300 3,391 117 6 23,500 21,403 108,022 92,222 203,178 132,223 19,167 18,797 18,010 15,100 112 338 37,289 34,235 641 230 641 230 - - - - 2024 2023 £ £ 16,300 3,391 16,300 3,391 |
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
3. EXPENDITURE ON
| Charitable activities Bank charges Equipment External Counselling Gifts grants to individuals Gifts grants to institutions Interest on Mortgage Materials Other fees Outreach including Community Café Postage Premises costs: Caretaking Fixtures Maintenance and servicing Other premises costs Premises insurance Repairs and refurbishment Printing Refreshments Stationery Telephone Training Utilities: Electricity Blucher Electricity Wellington Gas Blucher Water Blucher Water Wellington Wages and Salaries costs: Employer NI Gross salaries Pension costs b) Governance costs Independent Examiners Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 190 7 197 168 12 9,116 9,128 204 - - - 2,980 361 4,992 5,353 2,060 1,250 252 1,502 1,990 - 20,445 20,445 14,982 1,344 765 2,109 2,733 2,563 - 2,563 2,839 8,943 - 8,943 10,247 15 7 22 31 1,703 - 1,703 1,385 - - - 3,286 2,830 - 2,830 4,332 2,269 - 2,269 960 9,024 - 9,024 8,457 2,104 6,019 8,123 1,740 1,155 - 1,155 949 1,217 526 1,743 1,934 - - - 117 1,325 - 1,325 1,087 2,322 - 2,322 2,427 7,940 - 7,940 5,628 7,066 - 7,066 5,443 2,970 - 2,970 2,497 1,151 - 1,151 1,185 485 - 485 515 - - - 231 71,732 13,155 84,887 78,981 2,122 - 2,122 2,264 1,350 1,350 1,650 133,443 55,284 188,727 163,302 |
|---|---|
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
4. NET INCOME/(EXPENDITURE)
This is stated after charging:
Independent Examiners Fees
| TOTAL | TOTAL | |
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| 1,350 | 1,650 |
5. TANGIBLE FIXED ASSETS
| Cost 01-Apr-23 Additions Disposals Cost at 31-Mar-24 Depreciation 01-Apr-23 Disposals Charge Depreciation at 31-Mar-24 Net Book Value 31-Mar-24 Net Book Value 31-Mar-23 |
Equipment General Restricted General Fund Fund Fund Blucher Wellington Fixtures and Total Street Street Fittings £ £ £ £ 270,000 425,000 - 695,000 - - - - - - - - 270,000 425,000 - 695,000 - - - - - - - - - - - - - - - - 270,000 425,000 - 695,000 270,000 425,000 - 695,000 Land & Buildings |
|---|---|
The annual commitments under non-cancelling leases, capital commitments and contingent liabilities are as follows: 31st March 2024: Please refer to note 8 for details of the mortgage commitment 31st March 2023: Please refer to note 8 for details of the mortgage commitment
In this financial year the Trustees agreed that any expenditure on equipment, fixtures and fittings that fell below the individual capitalisation threshold of £1,000 would be wholly written off in this financial year.
6. DEBTORS AND PREPAYMENTS
| Gift Aid Tax Recoverable Other Debtors |
Unrestricted Restricted Total Total Fund Fund 31.3.24 31.3.23 £ £ £ £ 7,546 1,901 9,447 8,263 2,132 - 2,132 1,171 9,678 1,901 11,579 9,434 |
|---|---|
15
HOPE HOUSE CHURCH BARNSLEY
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
- CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
----- Start of picture text -----
Unrestricted Restricted Total Total
Fund Fund 31.3.24 31.3.23
£ £ £ £
Independent Examiners Fees 1,350 - 1,350 1,290
Kingdom Bank Mortgage - 27,298 27,298 25,200
Payroll Liabilities 406 185 591 551
NHI Payments 89 121 210 509
Sundry Creditors 1,945 3,600 5,545 2,902
3,790 31,204 34,994 30,452
----- End of picture text -----
- CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE AFTER ONE YEAR
| Kingdom Bank Mortgage | Unrestricted Restricted Total Total Fund Fund 31.3.24 31.3.23 £ £ £ £ - 286,291 286,291 294,618 - 286,291 286,291 294,618 |
|---|---|
During the year ended 31st March 2017, Hope House Church, Barnsley acquired Land and Buildings at 27 Wellington Street, Barnsley, S70 1SW at a cost of £425,000. The Charity made a capital contribution of £57,000 and remaining £368,000 was provided by a mortgage from the Kingdom Bank Limited secured on the Land and Buildings.
A legal charge was lodged at Companies House dated 30th March 2017 secured on the following properties:
Hope House, 2 Blucher Street, Barnsley, South Yorkshire (title number SYK176974). (This legal charge was satisfied at Companies House in April 2024).
27 Wellington Street, Barnsley, South Yorkshire (title numbers SYK338625 and SYK405192)
The original term of the mortgage was 30 years from 30th March 2017. As at 31st March 2024 there were 23 years remaining.
Monthly repayments as from July 2023 are set at £2,274.80 with an applicable interest rate from July 2023 of 6.55%.
Debt maturity analysis
| Within 1 year 5+ years |
31-Mar-24 31-Mar-23 £ £ 27,298 25,200 286,291 294,079 313,589 319,279 |
|---|---|
16
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
- ANALYSIS OF STAFF COSTS, TRUSTEE REMUNERATION AND EXPENSES AND THE COST OF KEY MANAGEMENT PERSONNEL
----- Start of picture text -----
||||
|---|---|---|
|2024|2023|
|£|£|
|Gross Wages and Salaries|84,887|78,105|
|Redundancy Payments|-|876|
|Employers National Insurance|4,992|5,231|
|HMRC Employers Allowance|(4,992)|(5,000)|
|Employer's Pension Costs|2,122|2,264|
|87,009|81,476|
----- End of picture text -----
The number of persons employed by the company at the end of the year was as follows:
----- Start of picture text -----
||||
|---|---|---|
|2024|2023|
|Activities in furtherance of organisation's objectives|7|5|
|No employees received emoluments in excess of £60,000 (2023: Nil)|
----- End of picture text -----
The key management personnel of the charity comprise the Trustees and Senior Leadership Team. The total employee benefits (including employer national insurance and employer pension contributions) of the key management personnel of the charity were £57,728 (2023: £61,054)
The charity offers a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity, in an independently administered fund. The pension cost charge represents employer contributions payable by the charity to the fund and amounted to £2,123 (2023: £2,264).
In this financial period the charity has paid trustees remuneration and benefits (including Employer NI and Employer Pension contributions) for their roles as Senior Minister and Café Manager as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Name of Trustee|Legal authority|Amounts paid or benefit value|
|Remuneration|Employer NI|2024|2023|
|and Pension|Total|Total|
|£|£|£|£|
|P Bedford (Senior Minister)|Governing document|37,260|5,592|42,852|43,058|
|J Huddleston (Café Manager)|Governing document|13,810|1,066|14,876|17,996|
|51,070|6,659|57,728|61,054|
----- End of picture text -----
No trustees were remunerated for their role as a trustee.
No trustees received expenses.
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HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
10. RELATED PARTY TRANSACTIONS
Apart from the payments to Trustees disclosed in note 9, the charity has not entered into any other transactions with Related Parties.
11. STATEMENT OF FUNDS
| Statement of Funds Unrestricted funds General Unrestricted Funds Designated Unrestricted Funds - Café Restricted funds AAC (Adopt a Child) Betel Offerings Bible Central Ward Food Bank Cheeky Fund Childrens Work Food Bank Future Fund Hope Crisis Insurance Claim LGF Room Fund National Lottery Community Fund Pride of Place SS&C Fund Welcoming Youth Events Youth Work TOTAL FUNDS |
Balance Income Expenditure Transfers Balance 01-Apr-23 31-Mar-24 £ £ £ £ £ 270,678 120,637 (110,719) 4,942 285,538 (3,880) 19,440 (22,724) 3,284 (3,880) 266,798 140,077 (133,443) 8,226 281,658 - 252 (252) - (13) - - - (13) - 1,161 (1,080) - 81 - - - - - 2,008 1,678 (1,084) (120) 2,482 - - - - - 6 60 - - 66 125,139 26,341 (20,445) - 131,035 2,408 - (200) - 2,208 3,500 - (700) - 2,800 883 - - - 883 8,136 31,014 (16,898) (7,682) 14,570 - 24,225 (10,759) - 13,466 211 - (154) (57) - 16,300 (3,688) (367) 12,245 805 - - - 805 - - (24) - (24) 143,083 101,031 (55,284) (8,226) 180,604 409,881 241,108 (188,727) - 462,262 Current Year - 2024 |
|---|---|
Restricted funds at 31st March 2024 are represented by:
| Fixed Assets Cash at bank Debtors Creditors (within one year) Creditors (over one year) |
£ 425,000 71,198 1,901 (31,204) (286,291) 180,604 |
|---|---|
18
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
Restricted fund transfers
The Trustees confirm that all transfers out of restricted funds in financial year ending 31st March 2024 have been lawfully released and transferred to unrestricted funds for the following purpose:
The transfers out of restricted funds represent the fact that the Church (& the Café designated fund) have funded external costs such as room hire or food costs, and the individual restricted projects subsequently reimburse a part of those external costs as agreed with the original donor.
Purpose of funds
AAC - Living Water Adopt a Child (charity number SC029685) which among other things, feeds and provides medical treatment to children in Guatemala, through child sponsorship.
Betel Offerings - Offerings for the work of Betel of Britain/Czech Republic
Café - Income & Expenditure from church café
Cheeky Fund - Cheeky Monkeys parent & toddler group monies
Food Bank - Monies for Barnsley Foodbank
Future Fund – Income & expenditure relating to the future of the church, especially but not exclusively involving the purchase and extending of the Wellington Street Building
Hope Crisis – Hope House Church Crisis fund, “to help people who are struggling”
Insurance Claim - Insurance claim for water ingress through roof of Blucher St in 2020
LGF Room Fund - Bequest for the furnishing of the new youth room (LGF = Lower Ground Floor) , July 2012. Recently agreed by directors this can be used for other youth work projects and still be in the spirit of the original bequest
National Lottery Community Fund - funding cheeky monkeys & little chimps & family support arising from this. 1/1/23-31/12/25 SS&C Fund - Ward alliance funding '14 to help aid local people to combat food poverty, & now Christmas meals post 2018 Youth Events - Funds for various church youth events
Youth Work - expenses incurred by church’s young people (13+) work
19
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
11. STATEMENT OF FUNDS (continued)
| Statement of Funds Unrestricted funds General Unrestricted Funds Designated Unrestricted Funds - Café Restricted funds Betel Offerings Cheeky Fund Childrens Work Food Bank Future Fund HC F&FPF 21 HHC F&FPF 21 Hope Connects (year 2) Hope Connects (year 3 interim fund) Hope Connects (year 3) Hope Crisis Insurance Claim LGF Room Fund National Lottery Community Fund SS&C Fund Youth Events Youth Work TOTAL FUNDS |
Balance Income Expenditure Transfers Balance 01-Apr-22 31-Mar-23 £ £ £ £ £ 279,177 98,351 (110,009) 3,159 270,678 (3,880) 18,797 (20,262) 1,465 (3,880) 275,297 117,148 (130,271) 4,624 266,798 13 - - - - (13) 1,172 1,095 (28) 231 - 2,008 (15) - - 15 - 74 - (68) - 6 118,925 24,516 (18,222) (80) 125,139 1,179 - (878) (301) - 294 - - (294) - 627 - (81) (546) - 3,078 (1,878) (1,200) - 4,278 716 (4,495) (499) - - 2,500 (92) - 2,408 3,500 - - - 3,500 883 - - - 883 - 15,341 (5,537) (1,668) 8,136 394 - (183) - 211 - 2,294 (1,569) 80 805 (100) - - 100 - 131,198 49,540 (33,031) (4,624) 143,083 406,495 166,688 (163,302) - 409,881 Prior Year - 2023 |
|---|---|
Restricted funds at 31st March 2023 are represented by:
| Fixed Assets Cash at bank Debtors Creditors (within one year) Creditors (over one year) |
£ 425,000 38,633 1,073 (27,005) (294,618) 143,083 |
|---|---|
20
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
12. SUMMARY OF FUNDS
| Summary of funds Unrestricted funds Restricted funds Unrestricted funds Restricted funds |
Balance Income Expenditure Transfers Balance 01-Apr-23 31-Mar-24 £ £ £ £ £ 266,798 140,077 (133,443) 8,226 281,658 143,083 101,031 (55,284) (8,226) 180,604 409,881 241,108 (188,727) - 462,262 Balance Income Expenditure Transfers Balance 01-Apr-22 31-Mar-23 £ £ £ £ £ 275,297 117,148 (130,271) 4,624 266,798 131,198 49,540 (33,031) (4,624) 143,083 406,495 166,688 (163,302) - 409,881 Current year - 2024 Prior Year - 2023 |
|---|---|
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Tangible assets Current assets Creditors due within one year Creditors due after one year |
Unrestricted Restricted Total Fund Fund 2024 £ £ £ 270,000 425,000 695,000 15,448 73,099 88,547 (3,790) (31,204) (34,994) - (286,291) (286,291) 281,658 180,604 462,262 Current year - 2024 |
|---|---|
| Tangible assets Current assets Creditors due within one year Creditors due after one year |
Unrestricted Restricted Total Fund Fund 2023 £ £ £ 270,000 425,000 695,000 245 39,706 39,951 (3,447) (27,005) (30,452) - (294,618) (294,618) 266,798 143,083 409,881 Prior year - 2023 |
|---|---|
21
HOPE HOUSE CHURCH BARNSLEY (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 MARCH 2024
14. OTHER DISCLOSURES
The charity does not have any commitments not provided for in the accounts.
The charity has not given any guarantees.
The charity has not received any loans secured on any of its assets. At the year end the charity did not have any contingent liabilities.
15. RISK ASSESSMENT
The trustees are aware of the need to properly manage and mitigate the risks faced by the company. 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 risk assessment when adopting and implementing policies for the charity
16. PUBLIC BENEFIT
The charity acknowledges its requirements 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.
17. DECLARATIONS
Sufficient resources are held in appropriate form to enable each fund to be applied in accordance with any restrictions imposed. The trustees have not changed the year end date nor length of the charity's financial year.
The charity did not make any material ex-gratia payments during the year.
The trustees confirm that there is no relevant information of which the Independent Examiner is unaware.
22