Charity registration number: 1132914 ## Hebron Church Carlisle Annual Report and Financial Statements for the Year Ended 31 March 2021 GRC Accountants Limited ACCA 166 Banks Road West Kirby Wirral CH48 0RH ## **Hebron Church Carlisle** ## **Contents** |Reference and Administrative Details|1| |---|---| |Trustees' Report|2| |Statement of Trustees' Responsibilities|3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Balance Sheet|6| |Notes to the Financial Statements|7 to 10| ## **Hebron Church Carlisle** ## **Reference and Administrative Details** **Chairperson** Elizabeth Marylyn Roberts **Trustees** Mrs Ruth Helen Slater Mr Colin Hetherington Mr Glyn Lucas Elizabeth Marylyn Roberts **Senior Management Team** Mrs Ruth Helen Slater, Secretary Mr Gordon Younger, Treasurer Mr Rob Scott-Buccleuch, Treasurer **Principal Office** 98 Botchergate Carlisle CA1 1SN **Charity Registration Number** 1132914 **Independent Examiner** GRC Accountants Limited ACCA 166 Banks Road West Kirby Wirral CH48 0RH Page 1 Hebron Church Carlislc Trnstees, Report Th¢ trw8t¢es preB¢nt tbe aDnud rewrt tO8ekn with the finatteiai SthleT￿ of the chority for the yw ended 31 March 2021. Objectlveg And acliwitics Objects ￿d￿l￿$ Thc obj￿¢￿ve of the ¢hari¢y is to adv8nte ￿ Christian faith in P*cOrdan￿ with the Chsrity St8tement of Belief8 irt area of Carlisle aTMI other ports of the worl Pwblle b¢neJlt The irusiees ¢on8ider that publi¢ b￿¢fit 1$ proviW sin¢¢ th¢ publi¢ of C4riiBl¢ ond Iwond 4r¢ ¢ncour4g¢d to attend andl or participat¢ th¢ following aetivtlies wheyt relevant to thtsn.. . Communiw woThhip, prnyer and $Ndy rnc¢tings . Parent and t(Kidl¢r group$ . ChildteD'S WUPS . Youth wps . Athilt house wups . Pastoral care . Missionary 5UPPOrt . Host¢l outrexh work 1011 Mealbank W¢dding5 Dnd fUner￿S Other work io bentfit (he elderly ind lonely Prior to th¢ announ¢¢m¢ni of lo¢kdown du¢ to Covi&19 on 23 Mtr¢h 2020. 011 Sath¢rin￿ of Church mcmbcT5 ¢eased for he81th re￿0￿5. Since that dtyte, ele¢¢roni¢ media channels. wch as YouTube Zoom, hhv¢ bcen used to provide thcs¢ b￿rrits whrxr apFwriatc. During the year. as well as the continued use of YouTube aTMI Zoom. we h¢ld fae¢ to f¥¢ s¢rvic¢8 and activities WIMI allowed, in wmpliance with HM Gov¢nuneDi rwuirements and supponed by complded risk assessments. The tru5*es confirm thlli thry have complicd wth the requirements of seaion 17 of th¢ ch￿1￿¢$ Act 2011 have due regard to the publie benefit 8uidance published by the ChArily Commission for England and Waks. Flnanclal revlow P￿1¢￿ resent The chariry ¢nd¢avour5 to keep sufficiem texrves ￿ meet the costs of ai Ica5t thrc¢ ordinary activity expenses. Eij'zabetb Marylyn Rotr*ffs Chair and Trustee Hebron Church Carlisle Statement of Trustees, Responsibililies Th¢ tsustres are responsible for pr¢paring th¢ twstees [Cr￿￿rt and th¢ f]non¢ial sthienwits in a¢¢ordanK with thc United Kingdotn A¢¢ounting Standards (Unl￿d Kill8dotD Generally Accepted Accountins Pra¢tic¢l and applicable law gnd ￿gUlationS. The law applicable w choTiues rqUIr￿ the tDJSteLS to prq)are finaTKia] sthtements for each financial year which give a true and fair view of the of affairs of the ¢hgrity and of the incoming re50urce5 knd appli¢aiion of resource5 of the charity for that period. In preparin8 ihese fu￿￿la1 ststrments. the trwsitt8 art rquired to.. sellxt suitsble accountin8 polieies and opply them consirtently. ob5etve th¢ methods WKI principles in the Chariti&4 SORP. make judgements and estimates that arc rcasonable and pnthnt: stsre whether 8ppliuble 8c¢ouniing stand￿5 have be¢n followrf subjeei to any m￿er1d[ departures disclosed and explained in the finwial stateTn¢Dts: arKI pr¢parc the financigl statements on the 8oin8 conc￿ b￿1# li 18 inwppropriate to presume that the charity will continue in business. The twsiee5 are responsible for keeping propeT awTruDtiDg r¢cords that disclose with rcayottable aceurncy #t any time the f￿anCial p)silion of the Chariiy aNI enabl¢ them to ensure th¢ fman¢ial statem¢nts ¢omply with the Charities Aci 2011, the applicable Chariiies IA¢counts and Rem) Regulation5. the provision$ of ihe congtitution. The trustces arc also responsible for safe8uardin8 the assets of the chanry ond h￿¢¢ for takin8 rA3onobl¢ steps for the preveniion and detection of frtud gnd other irre8ularilieA. Appmved by the ttustees of the ¢I￿rIty on . A. sI￿d on its bthalf by: EIiz8both Murylyn Rob¢rtJ Chair and TTUSt¢¢ P8g¢ 3 Hebron Church Carlisle ndependent ExY4mlner's Report to the trustses of Hebron Church Carlisle I repirt to the charity trustees on my examin&tion of the accounts of the chartty for the yoar ended 31 March 2021 which 8rE Set out on pages 5 to 10. Respegtlve re8ponsibilitles OT trustees And examlner As the charity's tn￿teeS of H¢bron Church Carlisle you &r¢ responsible for the preparvltion of the acxounts in a¢co.-dan¢e with the requir¢ments of the chariti￿ Act 2011 ('the A¢t'). I report itt r¢sp¢ct of my cxamination of tho H¢bron Church Carlisl¢'s accounts carried out under s¢ction 145 of the 2011 Act and in canying out my examination I have followed all the appllcable Dircctions given by th¢ Charity Cornmission under section 145{5)(b) of the Act. Independent exaThlDer's stAtement I ha￿ complet¢d my examination. I confimi that tto material matters h4vc come to my attention in contt¢¢lion with th¢ oxfymination giving m¢ ¢au&e to bolicve that in any material r¢spect: ￿￿Ounting records wer¢ tsot kept in r¢spect of Hebrorn Churth Carli$l¢ 48 required by ￿¢tion 130 of the 2. the acwiint8 do not aeeord wilh thos¢ rc¢ords,' or 3. thc accoun¢5 do not comply with the accouniing requiroments conrKrning the forni ond content of iccouttts Set out in tli¢ Ch#ritics (Ace(trunts ond R¢portsl Regulations 2008 othcr thRn any requir¢ni¢nt that the accounis give F4 'true and fpir view whi¢h IB not a matter ¢onsid¢red a$ pprt of An indepeA)d¢nt cxBminalion. I hive no Concerns wnd h&ve comc aer0$5 no oth¢r mattcrs in connection wilh th¢ cxdminadon to which attention 8houkJ be drawn in this report in order to cnablc a prop¥r undarstandins of the accounis to bc Tca¢h¢d. ACCA G&reth Cooper 166 Banks Road W￿¢ Kirby Wirral CH48 ORH Date.. ag/ii/io21 Page 4 ## **Hebron Church Carlisle** ## **Statement of Financial Activities for the Year Ended 31 March 2021** |**Note**
**Income and Endowments from:**
Donations and legacies
**Expenditure on:**
Charitable activities
Total expenditure
Net income
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
5
**Note**
**Income and Endowments from:**
Donations and legacies
**Expenditure on:**
Charitable activities
Total expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
5|**Unrestricted**
**funds**
**£**
157,198
(148,271)
(148,271)
8,927
765
9,692
99,417
109,109
**Unrestricted**
**funds**
**£**
208,846
(142,385)
(142,385)
66,461
32,956
99,417|**Restricted**
**funds**
**£**
-
-
-
-
(765)
(765)
765
-
**Restricted**
**funds**
**£**
709
(840)
(840)
(131)
896
765|**Total**
**2021**
**£**
157,198
(148,271)| |---|---|---|---| ||||(148,271)| ||||8,927
-| ||||8,927
100,182| ||||109,109| ||||**Total**
**2020**
**£**
209,555
(143,225)| ||||(143,225)| ||||66,330
33,852| ||||100,182| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 5. Page 5 Hebron Churcb Car1151e IRegi$trntion number: 1132914) Balance Sheet as At 31 March 2021 2021 202 Note Current us¢ts Cash #t bank and In haThd 109,109 100,182 Funds tsf the eharlty: Restrlded fundj 765 Unrestrleted income Unrestricted funds I￿.109 99.417 Totxl funds 100 182 an¢ial $thlcrncnls on pa8&% 5 to 10 wrre approved by the tsw*¢s, aNI authori*d for issue on .1... and si8ned ort th¢ir behalf by.. Elizabwh Maryljm RobertB Cbair and Trusttt ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **1 Accounting policies** ## **Statement of compliance** 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Basis of preparation** Hebron Church Carlisle 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 notes. ## **Exemption from preparing a cash flow statement** The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Income and endowments** Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has received the income. ## _**Donations and legacies**_ Donations and legacies are recognised on a receivable basis and are recognised on receipt. ## **Expenditure** All expenditure is recognised once payment has been made. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Support costs** Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Page 7 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **2 Income from donations and legacies** |Donations and legacies;
Donations from individuals
Gift aid reclaimed|**Unrestricted**
**funds**
**General**
**£**
130,758
26,440
157,198|**Total**
**2021**
**£**
130,758
26,440
157,198|**Total**
**2020**
**£**
157,267
52,288| |---|---|---|---| ||||209,555| ## **3 Expenditure on charitable activities** |**Note**
Allocated support costs|**Unrestricted**
**funds**
**General**
**£**
148,271|**Total**
**2021**
**£**
148,271|**Total**
**2020**
**£**
143,225| |---|---|---|---| Page 8 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** |**Grant funding**
**of activity**
**£**
**Activity**
**support costs**
**£**
**Total**
**2021**
**£**
**Total**
**2020**
**£**
Church Lunches & Refreshments
-
2,397
2,397
3,266
Gross Wages & salaries
-
68,211
68,211
66,322
Church General Expenses
-
16,119
16,119
16,593
Rent and Insurance payable
-
4,080
4,080
4,080
Light and heat
-
6,543
6,543
7,942
Premises repairs and renewals
-
19,870
19,870
13,699
Childrens and Youth Work
-
910
910
2,585
Stationery, Postage and Telephone
-
3,181
3,181
2,544
Visiting Speakers
-
450
450
750
Gifts to Missionaries and
Organistaions
26,510
-
26,510
25,444
26,510
121,761
148,271
143,225
£148,271 (2020 - £142,385) of the above expenditure was attributable to unrestricted funds and £Nil (2020 -
£840) to restricted funds.
**4**
**Taxation**
The charity is a registered charity and is therefore exempt from taxation.
**5**
**Funds**
**Balance at 1**
**April 2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2021**
**£**
**Unrestricted funds**
General
(99,417)
(157,198)
148,271
(765)
(109,109)
**Restricted funds**
(765)
-
-
765
-
**Total funds**
(100,182)
(157,198)
148,271
-
(109,109)
**Balance at 1**
**April 2019**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**March 2020**
**£**
**Unrestricted funds**
General
(32,956)
(208,846)
142,385
(99,417)
**Restricted funds**
(896)
(709)
840
(765)
**Total funds**
(33,852)
(209,555)
143,225
(100,182)||**Total**
**2020**
**£**
3,266
66,322
16,593
4,080
7,942
13,699
2,585
2,544
750
25,444| |---|---|---| |||143,225| |||£Nil (2020 -
**Balance at**
**31 March**
**2021**
**£**
(109,109)
-| |||(109,109)| ||(100,182)|| Page 9 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2021** ## **6 Analysis of net assets between funds** |Current assets
Current assets|**Unrestricted**
**funds**
**General**
**£**
109,109
**Unrestricted**
**funds**
**General**
**£**
100,182|**Total funds**
**£**
109,109
**Total funds**
**£**
100,182| |---|---|---| ## **7 Analysis of net funds** |**7**
**Analysis of net funds**||| |---|---|---| |**At 1 April 2020**
**£**
Cash at bank and in hand
100,182
Net funds
100,182
**At 1 April 2019**
**£**
Cash at bank and in hand
33,852
Net funds
33,852|**Cash flow**
**£**
8,927
8,927
**Cash flow**
**£**
66,330
66,330|**At 31 March**
**2021**
**£**
109,109| |||109,109| |||**At 31 March**
**2020**
**£**
100,182| |||100,182| Page 10