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2024-03-31-accounts

Harringay United Church Baptist

Church Charity No. 1131950

Trustees' Report and Unaudited Accounts

31 March 2024

Harringay United Church Baptist

CONTENTS

Pages
Trustees' Annual Report 2
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Accounts 10

Page 1

Harringay United Church Baptist

TRUSTEE’S ANNUAL REPORT

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 March 2024. They have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The principal objective of the church is the advancement of Christian faith according to the principles of the Baptist denomination. In furtherance of this the Church may arrange public and other meetings of worship, praise, evangelism, teaching, study, encouragement and prayer. In adherence to its objectives, the Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Public Benefit

The trustees have referred to the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives and in planning its future activities. In particular the trustees consider how planned activities will contribute to the aims and objectives of the Charity.

Charitable Activities

We started the year with members being trained on evangelism, titled “Confident Christianity”. The course was organised to equip members on how to be confident in carrying out local mission work. This is based on our firm belief that we exist to carry out mission work especially in our local community. We want to reach out to them and show them the love of Christ through our evangelistic efforts.

During the year, we had the Women’s Fellowship meetings, held every first Saturday of the month, the women of HUCB discussed women’s issues that were important to them. Their theme was “learning and growing”.

Similarly, the men also met monthly where they discussed issues concerning men and their role not only in the church but also in their individual homes.

We are grateful that God spared our lives but sadly we had two funerals during the year to say “good bye”; one was a member and the other was the son of one of our members.

We had five people welcomed into the membership, which was such a blessing to our church and two returning members.

We continued our other innovative programmes such as “why I am a Christian.” This programme seeks to challenge members to reflect on why we are Christians, to share their experiences with others in order to encourage hearers on the reasons why we strongly believe and have faith in God.

We also carried out our annual evangelism outreach in front of our church premises with carol singing. Members of the public were offered refreshments as part our outreach program for the year.

Page 2

Harringay United Church Baptist

Local Mission Activities:

Highway of Holiness Homeless Project

This is one of the projects that give assistance to the homeless in our community that we have been giving ongoing support for the work they do.

International Mission Activities

We give away 10% of our income to other Christian and Charitable causes both within and outside UK in line with our Church policy. The organisations we support are mostly decided during our Annual General Meeting (AGM).

Baptist Association and Union/ Wider Church Network

The Church continues to be part of London Baptist (formerly known as London Baptist Association) and the Baptist Union of Great Britain and we support them financially, prayerfully and in human resources by releasing our members to minister and serve the association and other churches that have no minister.

We are also part of the Evangelical Alliance.

Building Extension/Repairs

We did some electrical works and refurbishment work to some of our facilities, for example our baptistery.

Our Estate agent, Brian Thomas, has continued to manage the 115 Allison Road property very well and the property is giving the Church good returns.

The Church continues to allow Eagle Nursery Ltd to operate a nursery school on Church premises and people in the community are benefiting because of this and it also brings in income to the Church.

Investment Policy

We continue to follow up our investments guided by the policy that ensures that we do not put the Church’s money at risk and monitor that we do not invest un-ethically.

A copy of this policy is available for viewing, should anyone be interested to have a read.

Risk Management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. These duties are taken seriously.

Having regard to the scale and nature of the Church’s operations, there are systems of controls to ensure that the operations are effective and working appropriately:

  1. All volunteers are required to undergo a Disclosure and Barring Screening (DBS) checks. This is to ensure protection of children and vulnerable members.

  2. The Church has its own Health and Safety policy which is readily available to all the trustees and volunteers of the charity.

  3. The Church’s Child Protection Policy is made available to all volunteers working with children and is available to any interested party within the organisation. All workers, voluntary and paid have had training and their DBS checks are up to date with some coming up for renewals soon.

  4. The Disability Discrimination Act Policy is available to all volunteers on how to relate to disabled

Page 3

Harringay United Church Baptist

members and interested party within the organisation.

Volunteers

During the year, all team leaders and trustees except the pastor of the Church continued to give their services on a voluntary basis towards achieving the objectives of the Church. The Church is grateful for the sacrificial contribution of time and effort from all volunteers.

Training has also been provided for awareness of autism to the Sunday school teachers and the trustees, officers and other volunteers who are not elected officers of the Church.

Investment performance

Our savings account with the London Baptist Property Board [LBPB] has continued to grow steadily.

Reserves Policy

The Charities Commission recommend that all Charities should maintain reserves to meet potential liabilities and to cover fluctuations in income. In complying with this recommendation, the trustees have set up reserve funds as shown in the accounts.

Other reserves of the organisation are unrestricted. It is the policy of the charity to retain unrestricted funds at a level, which equates to approximately 3 months of its committed expenditure at an estimated amount of £36,000. This provides sufficient funds to cover the organisation's regular overheads in its various branches, and to meet other committed ministry gifts. The remainder of the reserves is expended on the objectives of the organisation.

Principal Funding Sources of the Ministry

The principal funding source remains the general offerings and donations of members to whom the trustees are very thankful for their generosity. Many of these donors are on the gift aid scheme which enables the Church Treasurer to recover some tax rebate.

The other source of income are the donations to the “future ministry funds” introduced after commencement of my ministry here specifically to enable the Church easily fund ongoing maintenance and remedial works that keeps Church premises and buildings in a good standard.

We also receive income from renting out the Church owned flats and hall.

Plans for developments for the year 2024

We want to continue the process of renovating our premises. We have identified areas where remedial work is needed to continue to modernise and bring our property to modern standards. To this extent we want to refurbish other areas of our church premises that require refurbishment and make it available for hire by individuals and other organisations.

We want to deepen our evangelism work by working with other Christian organisations that specialises in outreach evangelism. To this effect, we will be inviting these organisations and outside speakers and trainers to facilitate this objective.

We want to continue to innovate and introduce new programmes that will help the spiritual health of our congregation.

We want to do all these in the power and strength of our Lord and Saviour, Jesus Christ.

We continue to pray for God’s leading and guidance as we continue the work on the affairs of His people and His Church under my ministry at HUCB. May His blessings rest on us all.

Page 4

Harringay United Church Baptist

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

The charity is governed by the constitution adopted on 16 August 2009 as amended on 30 July 2017 and constitutes an unincorporated charity.

Appointment and Removal of Trustees

The Church members’ appoint Charity Trustees to be responsible for the governance of the Church and where there is a Minister, that person would be a Charity Trustee because of their role and responsibilities. Subject to any specific or general directions of the Church Members’ Meeting and the provisions of the Constitution the control, management and administration of the Church is carried out by the Charity Trustees, save that the Charity Trustees are not required to do anything that would cause them to be in breach of the Constitution or any trustee duty placed upon them as a result of this role.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1131950

Registered Office

Hammond House, London, N8 0RG

Trustees

The following Trustees, served during the year:

Rev Frederick Onwuchekwa

Mr Kayode Taiwo Ojuri Ms Nneka Keazor Mr Deighton Komora Mr Franck Behi Miss Monique Mckenzie (left June 2023)

Accountants

Vicom Accountancy Services Ltd 128 City Road London EC1V 2NX

Page 5

Harringay United Church Baptist

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approval:

Signed on behalf of the board of Trustees:

Fred Onwuchekwa

Signature……………………………… Fred Onwuchekwa (Jan 13, 2025 15:42 GMT)

Name: Rev Fred Onwuchekwa

Date: 25[th] November 2024 Position: Chairperson

Page 6

Harringay United Church Baptist

Independent Examiner's Report to the trustees of Harringay United Church Baptist

I have examined the financial statements, which comprise the financial activities, the balance sheet, the related notes and the accounting policies for the Year Ended 31st March 2024 on pages 9 to 16.

Respective responsibilities of trustees and independent examiner

The Church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from trustees concerning any such matters. The procedures undertaken do not provide all the evidence that be required in an audit, and consequently no opinion is given as to whether the accounts presents a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement With Exception

In the course of my examination, no matter has come to my attention;

  1. which gives me reasonable cause to believe that in, any material respect, the requirements

  2. a. to keep accounting records in accordance with section 130 of the Charities Act; and b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act; have not been met; or

  3. which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Except for the lapses found in the area of expenditure approval and related party transactions but the Trustees were quick to rectify the issues and necessary measures are now in place.

Independent Examiner:

Date: 27[th] November 2024

Victoria Onayemi {BA (Hons), FMAAT}

Vicom Accountancy Services Ltd 128 City Road, London, EC1V 2NX.

Page 7

Harringay United Church Baptist

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2024

INCOMING RESOURCES
Investment Income
Donations & Legacies
Other Income
Total Incoming Resources
RESOURCES EXPENDED
Charitable Activities
Governance Cost
Total Resources Expended
Net Loss on Investments
Net Movement in funds
Reserves Brought Forward
Total Funds Carried Forward
Notes
2
3
4
5
Unrestricted
Fund
Restricted
Fund
2024
Total
2023
Total
£
-
62,439
11,815
£
66,637
-
-
£
66,637
62,439
11,815
£
60,533
79,491
11,377
74,254 66,637 140,891 151,401
94,140
10,485
39,480
-
133,620
10,485
183,478
9,058
104,625 39,480 144,105 192,536
- (822) (822) (12,313)
(30,371)
1,760,119
26,335
209,531
(4,036)
1,969,650
(53,448)
2,023,098
1,729,748 235,866 1,965,614 1,969,650

The notes form part of these financial statements

Page 8

Harringay United Church Baptist

BALANCE SHEET AS AT 31 MARCH 2024

FIXED ASSETS
Tangible Assets
Investments
CURRENT ASSETS
Debtor
Loan to Members
Cash in hand and at bank
CURRENT LIABILITIES
Creditors & Accruals: Amounts due
within 1 year
NET CURRENT ASSETS
NET ASSETS
FUNDS
Notes
7
7
7
Unrestricted
Fund
Restricted
Fund
2024
Total
2023
Total
£ £ £ £
1,755,365 94,566 1,777,039
95,388
1,777,039
95,388
1,755,365 94,566 1,872,427 1,872,427
30,634
7,450
(43,572)
-
-
141,300
30,634
7,450

97,728
9,115
-
113,185
(5,488) 141,300 135,812 122,300
20,129 - 20,129 25,077
(25,617) 141,300 97,223 97,223
1,729,748 235,866 1,965,614 1,969,650
1,729,748 235,866 1,965,614 1,969,650

The financial statements were approved by the Board of Trustees 25[th] November 2024 and signed on its behalf by

Fred Onwuchekwa

Signature……………………………… Fred Onwuchekwa (Jan 13, 2025 15:42 GMT)

Name: Rev Fred Onwuchekwa

Date: 25[th] November 2024 Position: Chairperson

The notes form part of these financial statements

Page 9

Harringay United Church Baptist NOTES TO THE ACCOUNTS

for the year ended 31 March 2024

1 Accounting policies

Basis of preparation

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) - Charities SORP (FRS 102) (effective 1 January 2019) - the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

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.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold property 2% on cost Equipment 10% on cost Fixtures & fittings 5% on cost

Page 10

Harringay United Church Baptist NOTES TO THE ACCOUNTS

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension Costs and Other Post-Retirement Benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Investments

Investment income

This includes bank and building society interest, dividend, gross rental from investment properties and any related tax credit reclaimable.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Page 11

Harringay United Church Baptist NOTES TO THE ACCOUNTS

1 Accounting Policies - continued

Investments

This includes the cost of managing an investment portfolio, obtaining investment advice, administration of investments, rent collection, investment property repairs and maintenance charges.

2 Investment income





Rental income
Investments
Deposit account interest

3 Income from donations & legacies
Donation & Legacies
4 Other income
Gift Aid
Other income
Re
fun
20

56,
6
3
66,
Unr
fun
20

6
62
Unrestricted
Re
funds
2024
£
7,025

4,790
stricted
ds
24
£
974
,112
,551
Total Total
funds funds
2024 2023
£ £
56,974 55,041
6,112 4,320
3,551 1,172
66,637
60,533
Total
Total
f u n d s f u n ds
2024
2023
£ £
62,439
79,491
62,439
79,491
Total Total
funds funds
2024
2023
£
£
7,025 10,177
4,790 1,200
11,815
11,377
637

estricted
ds
24
£
2,439

Total
f u n d s
2024
£
62,439
62,439
Total
funds
2024
£
7,025
4,790
,439
stricted
funds
2024
£
-
-
11,815 ~~-~~ 11,815

5 Expenditure on charitable activities

U
Expenditure on charitable
Activities:
Church activities & outreach

Governance costs
nrestricted
funds
2024
£
94,140
Restricted
funds
2024
£
40,302

Total funds Total funds
2024
£
2023
£
134,442
183,478

Total funds Total funds
2024
£
2023
£
134,442
183,478

Total funds Total funds
2024
£
2023
£
134,442
183,478

10,485
104,625
-

42
10,485
1442
9,058
,
1442 192,536
0,30
,9

Page 12

Harringay United Church Baptist NOTES TO THE ACCOUNTS

6 Trustees' remuneration and benefits

Unrestricted Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Trustees’ salaries 25,300 25,300 24,750
Trustees’ pensions paid 3,675 3,675 4,388
28,975 28,975
29,138

6 Trustees' remuneration and benefits – continued

Trustees' expenses

Included in the Ministerial expenses were amounts paid in keeping up the office of the pastors and trustees during the year ended 31 March 2024.

7 Staff costs

The average number of employees during the year was 1 (2023: 2). No employee received emoluments in excess of £60,000.

a.Tangible fixed assets

Cost or revaluation
At 1 January 2024
Additions
At 31 March 2024
Depreciation and
impairment
Depreciation charge
for the year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
Freehold
Property
£
1,735,358
-
1,735,358
17,162
17,162

1,718,196

1,735,358
Fixtures,
fittings and
equipment
£
41,671
2,345
44,026
6,857
6,857
37,169
41,671
Total

£
1,777,039
2,345
1,779,384
24,019
24,019
1,755,365
1,777,039

Page 13

Harringay United Church Baptist NOTES TO THE ACCOUNTS

b. Investments
Market Value @ 1st April 2023
Disposal
Total Cost
Net Book Value @ 31st March 2024
Net Book Value @ 31st March 2023
Investment
£
95,388
822
94,566
94,566
95,388
c. Creditors:
amounts falling due within one year
Accruals and other creditors
d. Debtors:
Other debtors
Loan to Members
e. Movement in Funds
Unrestricted funds
Restricted funds



Balance at
01.01.2024
£
1,760,119
209,531
2024
2023
£
20,129
£
25,077
20,129
25,077
2024
2023
£
30,634
£
9,115
7,450
-
38,084
9,115
Income
Expenditure
Balance at
31.12.2024
£
£
£
74,254
104,6251,729,748
66,637
40,302235,866
140,891
144,927
1,965,614
1,969,650

Page 14

Harringay United Church Baptist NOTES TO THE ACCOUNTS

8 Analysis of Net Assets between Funds

As at 31 Mar 2023

s at 31 Mar 2023
As at 31 Mar 2024
Fixed Assets
Current Assets
Current liabilities
Fixed Assets
Current Assets
Current liabilities
Unrestricted
Funds
£
1,755,365
(5,488)
(20,129)
1,729,748
Unrestricted
Funds
£
1,777,039
8,157
(25,077)
1,760,119
Restricted
Funds
Total at
31.12.2024
£
£
94,566
1,849,931
141,300
135,812
-
(20,129)
235,866
1,965,614
Restricted
Total at
Funds
31.12.2023
£
£
95,3881,872,427
114,143
122,300
-
(25,077)
209,531
1,969,650
Restricted
Funds
£
94,566
141,300
-
235,866

Page 15

Harringay United Church Baptist NOTES TO THE ACCOUNTS

9 Related party transactions

Mr Deighton Komora - £3,000 Mr Franck Behi - £3,000

The full amount has been repaid.

There were no other related party transactions for the year ended 31 March 2024.

10 Charitable Causes in Mission with Local & International Charities:

In accomplishment of the objects of the charity, the Church supports other charities’ mission both home and abroad.

A total of £1,700 was paid out in the Financial Year while £13,387 represented by accrual in note 7(c) was paid out within one month of the year end.

Page 16

Harringay United Church Baptist NOTES TO THE ACCOUNTS

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24 31.3.23
£ £
INCOMEANDENDOWMENTS
Donations and legacies
Tithes & offerings 62,439 79,491
Gift aid tax refund 7,025 10,177
Legacies
- -
69,465 89,668
Investment income
Rents received 56,974 55,041
Investments 6,112 4,320
Deposit account interest
3,551 1,172
66,637 60,533
Other income
Other income
4,790 1,200
Total incoming resources 140,891 151,401
EXPENDITURE
Raising donations and legacies
Visiting ministry cost 855
1,140
Investment management
costs
Property repairs
21,311 57,071
Equipment expenses
-
-
Insurance 7,239
6,492
Telephone 4,665
2,799
Postage and stationery 3,606
2,989
Affiliation fee, licence & sub 1,350
1,214
Photocopying & rentals 3,862
4,684
Software 398
-
Training 600
1,515
Missiongiving 15,087
16,201
Social gilt 200
475
37,007
36,369

Page 17

Harringay United Church Baptist NOTES TO THE ACCOUNTS

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2024

Support costs Management
Rates and water
Light and heat
Travel
Freeholdproperty – depreciation
Fixtures and fittings – depreciation
Computerequipment – depreciation
Finance
Bank charges
Human resources
Trustees'salaries
Trustees' pensions paid
Wages
Sundries
Other
Refreshments
Junior Church Activities
Ministerial & Manse expenses
Governance costs
Independent examiner fee
Legal & professional fees
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net (expenditure)/income
31.3.24
31.3.23
3,064
3,392
9,906
9,000
1,371
116
17,162
17,162
2,708
2,708
4,149
2,396
38,360
34,774
-
301
25,300
24,750
3,675
4,388
-
432
1,154 93
30,129
29,663
2,371
5,791
5,477 2,405
5,349
22,757
13,197
30,953
2,814
2,265
432
-
3,246
2,265
144,105
192,536
(3,214)
(41,135)
(822) (12,313)
(4,036)
(53,448)
£
£

Page 18

HUCB 31-03-2024 (5)

Final Audit Report

2025-01-13

Created: 2025-01-13 By: Vicom Accountancy (vicomtax@vicomgroup.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAhP8fKPlNk4wsoCyZ_rGQi2c4meOBjyo8

"HUCB 31-03-2024 (5)" History

Document emailed to pastor@hucb.london for signature

2025-01-13 - 1:21:17 PM GMT

2025-01-13 - 3:38:32 PM GMT

Agreement completed.

2025-01-13 - 3:42:53 PM GMT