Charity registration number: 1132914 ## Hebron Church Carlisle Annual Report and Financial Statements for the Year Ended 31 March 2022 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** Elizabeth Marylyn Roberts **Chairperson Trustees** **Trustees** Mr Colin Hetherington Mr Glyn Lucas Elizabeth Marylyn Roberts Mr Philip Ian Halliwell **Senior Management Team** 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 Carlisle Trustees, Report The trllsoes pres¢nr the annual report together with the fitEancial statements of the charity for th¢ year cnded 31 March 2022. ObJe¢tlves *nd actiTrities Objects awd QinLf The objective of ihe Ch￿lty is to advance the Christi30 faith in a¢cordan¢e with the Charity Statement of Beli¢fs in the area of Carlisle and other pRrts of th¢ world. Public benefil Th¢ trustees cons&der that public benefit is provided since the public of C&rlÈsle and beyond are encouraged to attend andl or participate in the following actlVLt5cs where relev8Dt to them.. . CommunÉon, worship, prayer study mretin&T$ . Parent and toddlergrollps . Children's grollps . Youth yY)ups . Adult housc ¥roups Pastoral care . Mi5510nary sUPPOrt . Hostel outreach work 108 me￿bank • Weddings and funerals Other WOTk to benefit the tldeTly and lonely Trainin8 fumre chll￿h wotk¢rs Whilst Covid-19 was & global artd local concern, a￿d subsequently, ail HM government 2tJd similer regulaiions were and continue to be followed. Where appropriate, Zoom is llsed when employees. InembeT5 and other correspolldenls have or art suspt£ted ofhaviftbT Covid-19. The main Sunday seTvice 15 broadcast live via Youfub¢, for the benefit of those u]Jable to atteftjd persort. The truste¢s ¢L)nfim thKt they have cotnplied with the requir¢Jnents of sectioll 17 of the Charities Act 2011 to have dv¢ reg2rd to the publiL benefit xuidaDce published by th¢ Charity Commission for England alld Wales. Financial revRew Poliiy resernes The charity ¢nd¢av(>ur5 to keep sufflcient re5crves to ffleet the costs of at least three mottth5' ordrnary activÈty expeit5es. The amiua] report was approved by the trustees of the charity on-. . and signed on ILS behalf by.. PJAtho¥b Elizabeth Marylyn Roberts Chatrtnan amd Tru51ee Page 2 Hebron Church Carlisle Statement of Trustees, Responsibilities lkne tn]stec5 are rcsponsible tor preparing the tswsiees, report and the fillanci￿ sratemettts in accordance wilh the Unitcd Kingdom A¢¢ountill8 Standards (United Kittgdo]n Generdlly AGcepted Accollnting Practi¢¢} and applicable law and regulations. Thc law appliGabl¢ to charities reqllires the trllstees to Prepare financial statements for each fLtJanciaJ year which give a th]e and fair view of the state of affairs of the ¢haTiiy and tsf the iDcomillg resources and application of resources of the tharity for that period. In preparing these finatlcial statements, the trustees are required io.. selcct suitsble accounting policies and then apply them consistenily. observe the methods and prin¢iples in th¢ Chariti¢s SORP; make judgemeTrts and estimates that are reas¢)nable and prnden¢', state whEther applicable accountinuT Standards have been followed, subject to any material departures disclosed and explained in the lin3￿cla￿ statefflellts., JDd prepar¢ the f￿anCIal statemeuis on the going concem b&%is unless it is inappropri*e ro presume that the clwity will continue in business. The truste¢s are reS￿nSible for keepinb prup¢T arcDUttiing r¥cords that disG105¢ with Ttasonable accuracy at any titne the f￿anCIal position of th¢ ¢h8rity and ¢nable them to ensure that the financsal 5tat¢m¢nts comply with the Charities A¢t 2011. the applicable c.harities (Accounts and Repo￿) Rcgulation5. and the provisions of the constitution. Tlie truste¢s are also r¢sponsibl¢ for safeguarding the 05S¢ts 01 thE charity arld hence foT takTng reasonable sr¢ps for the pEcv¢ntion and dctection of fraud and oihei irregularitie5. Approved by the tllEStees of the charity on IL) attd signed on its behJlf by: EIiz2beih Marylyn Roberts ChaÈrmaJ] and Tntsi¢e Page 3 Hebron Church Carli51e Independent Ei xllminerls Report to the trustees of Hebron Church Carlisle I rcpo1'11o Ihc cliarily IriisieLs Iny exji miiiiili0i1 of tli¢ ii¢¥ounls of thc cliarily for Ihc yC14 1. ended 31 Mllrcli 2022 wliich llrg sct oiit on pagcs 5 10 10. Rospeetlvc responslbllltics of tr118te¢s nnd exAmither tl)e charily's 1111sl¢es of14ebron Cliurcli Cdi'lislg you are respoiisible foi. Ilie prepaftilion of the accounts in acloi￿llncc willi t1￿ rcquircl￿Cnts of ilio Cliarili¢s Acl 2011 I'tlio Act'}. I report 111 respeci of my exan)inalion of tlic l.lebron Cl)uirh Carlisle'.% accoun¢.8 cDri'iod out undei. section 145 of tlie 2Ql l Act and in cnrying out i)iy ¢xJmiiiiltion I lillvc followed all Ilie llpplicfjble Dii'¢ction$ giv¢ii by th¢ Cliiii'ily Coiiiiiii5sioii uIider section 14515)Ibl ofih¥ Abt. Inilopondent ¢xnnilncr'¥ stllt¢mcnl I1)4ve coii)plclcd Iny cxainiiialioii. l ¢oiifirin IhHt 110 Inlllerial InUllci'% hav¢ com¢ lo n)y atlciiiioji in eonncciioii willi Ilic cxainiiiiilion giviiig ine eausc to bclicvc Ilial in &ny nialcrial rc%pcct'. nL¢outI(ii1¥ Iw(Trr(lY wcro nol kLPt in iupeLi of H¢l¥iYTri) CliiirLlI C￿￿r1181L n.4 rcqiiired by ¥CLlioii 130 of IhL Aci; 2. Ili¢ iiiLoiinl$ (lo nol llLcord willi Ilioli¢ I'c¥Trrds; oi. 3. t1￿ ncetiuiiI.% do noi coniply willi tl)c Trccouiiling rcqui￿l71QftI,% concerning Ilic foiin and ¢onlcnt of a¢￿vIll$ ccoiit]ts give ft 'lrue and fail. view, wllicl) i.s iiot n Illciltci. considcrcd a.I pprt of aTh indepeiident sli(iiild bc dniwii iii Iliis rcpurl in oi'dcr ID cnThblc k) proi)CT iindcr51aiidin¥ ofili¢ 4ccoiin18 lo be I'cachcd. ACCA Gul'cih Cooper 1 (16 Baiik5 Road W¢&1 Kii'by CF1411 ORFI Datc.. £/io/goZz Pllse 4 ## **Hebron Church Carlisle** ## **Statement of Financial Activities for the Year Ended 31 March 2022** |**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
**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**
5
**Unrestricted**
**funds**
**£**
157,198
(148,271)
(148,271)
8,927
765
9,692
99,417
109,109|**Unrestricted**
**funds**
**£**
158,211
(152,023)
(152,023)
6,188
109,109
115,297
**Restricted**
**funds**
**£**
-
-
-
-
(765)
(765)
765
-|**Total**
**2022**
**£**
158,211
(152,023)| |---|---|---|---| ||||(152,023)| ||||6,188
109,109| ||||115,297| ||||**Total**
**2021**
**£**
157,198
(148,271)| ||||(148,271)| ||||8,927
-| ||||8,927
100,182| ||||109,109| All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 5. Page 5 Hebron Church Carlisle (Registration number: 1132914) Balance Sheet as at 31 March 2022 2022 2021 Note Current gs$¢ts Cash at bank #Ttd iD hand 116,764 109,109 Creditors: Amounts f#llltrg due within one year {1,467 issets 115,297 109.109 Funds of the chaTity: VnrestrAettd Ineome fvnd5 UntY51Tictsd fund5 115.297 109.109 115,297 109,109 f￿Cial statemeors on page5 5 to 10 wer¢ approved by the tNsttts, and avihorised for i5511C Otl . and signed on their behalf by= F.lizabeth Marylyn Roberts Chairffjao alld Trustee Page 6 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **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 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 2022** ## **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. ## **Trade creditors** Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Trust does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. ## **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. ## **2 Income from donations and legacies** |Donations and legacies;
Donations from individuals
Gift aid reclaimed|**Unrestricted**
**funds**
**General**
**£**
134,216
23,995
158,211|**Total**
**2022**
**£**
134,216
23,995
158,211|**Total**
**2021**
**£**
130,758
26,440| |---|---|---|---| ||||157,198| - **3 Expenditure on charitable activities** |**Note**
Allocated support costs|**Unrestricted**
**funds**
**General**
**£**
152,023|**Total**
**2022**
**£**
152,023|**Total**
**2021**
**£**
148,271| |---|---|---|---| Page 8 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** |Church Lunches & Refreshments
Gross Wages & salaries
Church General Expenses
Rent and Insurance payable
Light and heat
Premises repairs and renewals
Childrens and Youth Work
Stationery, Postage and Telephone
Visiting Speakers
Gifts to Missionaries and
Organisations|**Grant funding**
**of activity**
**£**
-
-
-
-
-
-
-
-
-
26,168
26,168|**Activity**
**support costs**
**£**
3,114
70,249
20,445
4,320
8,339
12,144
3,253
3,541
450
-
125,855|**Total**
**2022**
**£**
3,114
70,249
20,445
4,320
8,339
12,144
3,253
3,541
450
26,168
152,023|**Total**
**2021**
**£**
2,397
68,211
16,119
4,080
6,543
19,870
910
3,181
450
26,510| |---|---|---|---|---| |||||148,271| £152,023 (2021 - £148,271) of the above expenditure was attributable to unrestricted funds and £Nil (2021 - £Nil) to restricted funds. ## **4 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **5 Funds** |**5**
**Funds**|||| |---|---|---|---| |**Unrestricted funds**
General
**Unrestricted funds**
General
**Restricted funds**
**Total funds**|**Balance at 1**
**April 2021**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**March 2022**
**£**
(109,109)
(158,211)
152,023
(115,297)
**Balance at 1**
**April 2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31 March**
**2021**
**£**
(99,417)
(157,198)
148,271
(765)
(109,109)
(765)
-
-
765
-
(100,182)
(157,198)
148,271
-
(109,109)|**Balance at 31**
**March 2022**
**£**
(115,297)|| ||||**Balance at**
**31 March**
**2021**
**£**
(109,109)
-| ||||(109,109)| Page 9 ## **Hebron Church Carlisle** ## **Notes to the Financial Statements for the Year Ended 31 March 2022** ## **6 Analysis of net assets between funds** |Current assets
Current liabilities
Total net assets
Current assets|**Unrestricted**
**funds**
**General**
**£**
116,764
(1,467)
115,297
**Unrestricted**
**funds**
**General**
**£**
109,109|**Total funds**
**£**
116,764
(1,467)
115,297
**Total funds**
**£**
109,109| |---|---|---| ## **7 Analysis of net funds** |**7**
**Analysis of net funds**||| |---|---|---| |**At 1 April 2021**
**£**
Cash at bank and in hand
109,109
Net funds
109,109
**At 1 April 2020**
**£**
Cash at bank and in hand
100,182
Net funds
100,182|**Cash flow**
**£**
7,655
7,655
**Cash flow**
**£**
8,927
8,927|**At 31 March**
**2022**
**£**
116,764| |||116,764| |||**At 31 March**
**2021**
**£**
109,109| |||109,109| Page 10