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2025-03-31-accounts

Harringay United Church Baptist

Church Charity No. 1131950

Trustees' Report and Unaudited Accounts

31 March 2025

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 2025. 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 in April with “Wellbeing” seminar where the men and women had a joint session to deal with common health issues that affect men and women. This session centred on menopause health for women and prostate health for men. This joint session was held to address the health challenges faced by each group and seek ways to better understand and support each other. The feedback on this session was that it was very helpful to both sexes.

In July, we had evangelistic crusade that featured a well-known gospel singer Noel Robinson and Evangelist Alex Bowler. People in Harringay and beyond were invited and the church were pleased that many came to the saving knowledge of our Lord Jesus Christ.

During office hours, people from our community dropped by for emergency financial help, a chat and prayer and we ministered to several people who do not normally worship with us during our onsite meeting time mostly on Sundays.

We are grateful that God spared our lives but sadly we had one funeral during the year to say “good by”; to a non-member.

In August we had a “Friend’s / Diversity Day” where we encouraged our members to invite their friends to this special service. This was an evangelistic effort to bring people to the saving knowledge of our Lord Jesus Christ in line with our mission objective to see people encounter Jesus as their Lord and Personal Saviour. We also wanted to celebrate our diversity as the church is made up of different nationalities and ethnic origins.

Many continue to come forward to share their experiences on their journey of faith. We pray that this programme continues to build people up in their faith.

The church Independent Examiners, Vicom Accountancy were reappointed and approved to continue to examine the accounts of the church in 2024/25 year.

During the year, various refurbishment works were undertaken to repair and make the building safe for our gatherings.

Page 2

Harringay United Church Baptist

In November, we continued to connect with our local community. The church was invited to participate in the local council’s “Carols in the Community” event in front of our local pub “Salisbury pub”. This was part of the Council’s annual switching on of the Christmas lights in the high street “Green Lanes”. The attendance this year was larger than the previous years. Members of our church “music team” and church members turned up in good numbers and sang beautiful traditional festive carols. It was a wonderful evening, and a lovely way to reach out to our community. We were notified by Council representative afterwards that we will be required to do the same again in December 2025.

In December, the women had their annual get together celebration titled “Sisterhood Gala”. They invited 2 speakers who dealt with various subjects including spiritual health and wellbeing. The speakers took questions from the women in attendance that covered life and relationship issues. The women had a fun time and there was positive feedback from those who attended the event.

We also carried out our annual evangelism outreach in front of the church premises with carol singing. This was part of our annual outreach programme to reach our community. Members of the public were offered refreshment as part of this event.

We continued to host our local resident’s association, the Local Community Safety Partnership (LCSP). They use our building facilities for their community meetings with invitation to the Local MP, Council and the Police on a regular basis to discuss how to improve safety of our community.

In February 2025, in recognition of the difficult times and the high cost of living, the church leadership were able to organize and deliver food items to most of the vulnerable in our membership and to other church members.

The Leadership Team

The trustees worked very hard in managing the Charity well. The church is run on the understanding that should it at any time require help within or outside the Church it will not hesitate to ask for assistance.

To that effect, I want to use this opportunity to appreciate and thank the trustees, the departmental heads and everyone who in their various roles and capacity have helped in the smooth running of the church during the year. May God richly bless and reward us all.

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.

Page 3

Harringay United Church Baptist

Building Extension/Repairs

We continue to be reactive in dealing with all minor works that we come across all through the year.

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.

Eagle Nursery Ltd that operated from the church premises has had some challenges with Ofsted and have been served a notice to close down their operation.

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 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.

Page 4

Harringay United Church Baptist

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. 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 2026

We want to continue the process of renovating our premises both on the inside and outside of the building. We are putting together a programme of planned and reactive work programme that will help us manage our premises and ensure every part pf the building is given the attention they deserve.

We plan to overhaul the heating system of the church which has lasted for over 40 years. Some of the boilers are showing signs of aging. We are in the process of commissioning the contractor that will undertake this work.

We want to deepen our evangelism work by working with other Christian organisations that specialise in outreach evangelism.

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.

Page 5

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 - Chairperson Dr Nneka Keazor – Lead Safeguarding Mr Deighton Komora - (Left January 2025) Mr Franck Behi - Treasurer

Mrs Atim Abrams – Secretary (Appointed May 2024) Mr Samuel Adeyeri – Lead Governance (Appointed May 2024)

INDEPENDENT EXARMINER

Vicom Accountancy Services Ltd 128 City Road London EC1V 2NX

Page 6

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 lawapplicable to charities in England and Wales requires the charity trustees to preparefinancial statementsforeach yearwhich give a true andfairviewof thestate of affairsof thecharityandofthe incoming resources and application of resources. of the charity for that period. In preparing the financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; obsenle the methods and prlnciples in the applicable Charities SORP; make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have beenfollowed, subjectto any material departures disclosed and explained in Ihe financial statements., preparethe financial statements on thegoing concern basis unless it is inappropriateto presume thatthe Charitywill continue in business. Thetrusteesare responsibleforkeeping properaccounting recordsthatdisclosewith reasonable accuracyalanytimethefinancial positionofthecharityandtoenablethemtoensurethalthefinancial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of theTrustdeed. Theyare also responsibleforsafeguardingthe assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularFties. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislalion in the United Kingdom governing the preparation and dissemination of financial statements may differfrom legislallon in otherjurisdictions. Approval: Signed on behalf of the board of Trustees: Signature....... .. Date.. 14th December 2025 Name= Rev Fred Onwuchekwa Positlon: Chairperson Page 7

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 2025 on pages 9 to 18.

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

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

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

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

Independent Examiner:

Date: 18[th] December 2025

Victoria Onayemi {BA (Hons), FMAAT}

Vicom Accountancy Services Ltd

128 City Road, London, EC1V 2NX.

Page 8

Harringay United Church Baptist

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2025

INCOMING RESOURCES
Investment Income
Donations & Legacies
Other Income
Total Incoming Resources
RESOURCES EXPENDED
Charitable Activities
Governance Cost
Total Resources Expended
Net Profit/(Loss) On
Investments
Net Movement in funds
Reserves Brought Forward
Total Funds Carried Forward
Notes
2
3
4
5
Unrestricted
Fund
Restricted
Fund
2025
Total
2024
Total
£
-
78,099
12,103
£
49,208
-
-
£
49,208
78,099
12,103
£
66,637
62,439
11,815
90,202 49,208 139,410 140,891
135,094
3,587
26,997
-
162,091
3,587
133,620
10,485
138,681 26,997 165,678 144,105
- 735 735 (822)
(48,479)
1,729,747
22,946
235,867
(25,533)
1,965,614
(4,036)
1,969,650
1,681,268 258,813 **1,940,081 ** 1,965,614

The notes form part of these financial statements

Page 9

Harringay United Church Baptist

BALANCE SHEET AS AT 31 MARCH 2025

|||Notes ||Unrestricted |Restricted|Restricted|2025|2024| |---|---|---|---|---|---|---| ||||Fund|Fund|Total|Total| ||FIXED ASSETS|||||| ||Tangible Assets|7|1,738,605||1,738,605 | 1,755,365|| ||Investments|||95,301|95,301|94,566| ||||1,738,605|95,301|1,833,906 | 1,849,931|| ||CURRENT ASSETS|||||| ||Debtor|7|17,234|-|17,234|30,634| |_|Loan to Members||-|-|-|7,450| ||Cash in hand and at bank||56,167|163,512|107,345|97,728| ||||38,933|163,512|124,579|135,812| ||CURRENT LIABILITIES|||||| ||Creditors & Accruals: Amounts due|||||| ||within 1 year|7|18,404||18,404|20,129| ||NET CURRENTASSETS||57,337|163,512|106,175|115,683| ||NETASSETS||1,681,268|258,813|1,940,081 | 1,965,614|| ||FUNDS||ss||4,684,268||258,813]|1,940,081||1,965,614|

Thefinancial statements were approved[by] the Board of Trustees 14" December 2025 and signed on its behalf by:

conan Alf... Date: 14° December 2025 Name: Mrs Atim Abrams Position: Trustee

Pane 10)

Harringay United Church Baptist NOTES TO THE ACCOUNTS

The notes form part of these financial statements for the year ended 31 March 2025

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 5% on cost Fixtures & fittings

Page 11

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 12

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












Unrestricted
funds
2025
£
12,103
-
12,103












Restricted
funds
2025
£
40,091
5,341
3,776
_____

49,208
Unrestricted
funds
2025
£
78,099
78,099
Restricted
funds
2025
£
-
735
735










Total
funds
2025
£
40,091
5,341
3,776
______
49,208
Total
funds
2024
£
56,974
6,112
3,551
______
66,637
Total
2024
£
62,439
62,439
Total
funds
2024
£
7,025
4,790
11,815

5 Expenditure on charitable activities

Expenditure on charitable
Activities:
Church activities & outreach
Governance costs
Unrestricted
funds
2025
£
135,094
3,587
138,681
Restricted
funds
2025
£
26,997
-
26,997
Total funds
2025
£
162,091
3,587
165,678
Total funds
2024
£
134,442
10,485
144,927

Page 13

Harringay United Church Baptist NOTES TO THE ACCOUNTS

6 Trustees' remuneration and benefits

Restricted Restricted Total Total Total
funds funds funds
2025 2025 2024
£ £ £
Trustees’ salaries 27,400 27,400 25,300
Trustees’ pensions paid 5,509 5,509 3,675
32,909
32,909 28,975

6 Trustees' remuneration and benefits – continued

Trustees' expenses

£4,638 Included in the Ministerial expenses were amounts paid in keeping up the office of the pastors and trustees during the year ended 31 March 2025.

7 Staff costs

The average number of employees during the year was 1 (2024: 1). No employee received emoluments in excess of £60,000.

a.Tangible fixed assets

Cost or revaluation
At 1 January 2025
Additions
At 31 March 2025
Depreciation and
impairment
Depreciation charge
for the year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
Freehold
Property
£
1,718,196
-
1,718,196
17,162
17,162
1,701,034
1,718,196
Fixtures,
fittings and
equipment
£
37,169
8,065
45,234
7,663
7,663
37,571
37,169
Total

£
1,755,365
8,065
1,763,430
24,825
24,825
1,738,605
1,755,365

Page 14

Harringay United Church Baptist NOTES TO THE ACCOUNTS

b. Investments
Market Value @ 1st April 2024
Addition
Total Cost
Net Book Value @ 31st March 2025
Net Book Value @ 31st March 2024
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
Investment Investment Investment
£
94,566
735
95,301
£95,301
£94,566


Balance at
01.01.2025
£
1,729,747
235,867
1,965,614
140,145
165,678
1,940,081

Page 15

Harringay United Church Baptist NOTES TO THE ACCOUNTS

8 Analysis of Net Assets between Funds

As at 31 Mar 2024

As at 31 Mar 2025
Fixed Assets
Current Assets
Current liabilities
Fixed Assets
Current Assets
Current liabilities
Unrestricted
Funds
£
1,738,605
(38,933)
(18,404)
1,681,268
Unrestricted
Funds
£
1,755,365
(5,489)

(20,129)
1,729,747
Restricted
Total at
Funds
31.12.2024
£
£
94,5661,849,931
141,301
135,812
-
(20,129)
Restricted
Total at
Funds
31.12.2024
£
£
94,5661,849,931
141,301
135,812
-
(20,129)
Restricted
Total at
Funds
31.12.2024
£
£
94,5661,849,931
141,301
135,812
-
(20,129)
235,867
1,965,614
Restricted
Funds
£
95,301
163,512
-
258,813
Total at
31.12.2025
£
1,833,906
124,579
(18,404)
1,940,081

9 Related party transactions

There were no related party transactions for the year ended 31 March 2025.

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.

Page 16

Harringay United Church Baptist NOTES TO THE ACCOUNTS

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025

Detailed Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25 31.3.24
£ £
INCOMEANDENDOWMENTS
Donations and legacies
Tithes & offerings 78,099 62,439
Gift aid tax refund 12,103 7,025
Legacies
- -
90,202 69,464
Investment income
Rents received 40,091 56,974
Investments 5,341 6,112
Deposit account interest
3,776 3,551
49,208 66,637
Other income
Other income
- 4,790
Total incoming resources 139,410 140,891
EXPENDITURE
Raising donations and legacies
Visiting ministry cost 3,465
855
Investment management
costs
Property repairs
29,319 21,311
Equipment expenses
-
-
Insurance 1,637
7,239
Telephone 2,270
4,665
Postage and stationery 3,639
3,606
Affiliation fee, licence & sub 4,498
1,350
Photocopying & rentals 1,589
3,862
Software 2,606
398
Training -
600
Missiongiving 22,714
15,087
Social gilt 450
200
39,403
37,007

Page 17

Harringay United Church Baptist NOTES TO THE ACCOUNTS

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31 MARCH 2025

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
31.3.25
31.3.24
4,161
3,064
13,527
9,906
1,608
1,371
17,162
17,162
2,708
2,708
4,955
4,149
44,121
38,360
-
-
27,400
25,300
5,509
3,675
- -
1,123 1,154
34,032
30,129
6,746
2,371
2,004 5,477
4,638
5,349
13,388
13,197
1,950
2,814
-
432
1,950
3,246
165,678
144,105
(26,268)
(3,214)
735
(822)
(25,533)
(4,036)
£
£

Page 18