Diss Christian Community Church working as: We Are Hope Church
Report and Accounts Year ended 31 December 2021
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **COMPANY INFORMATION**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
## **Trustees**
G Blake (Chairperson - resigned as Chair March 2021) S Card Martin Roden Steve Connellan Nicola Knight (appointed Nov 2020 - became Chair March 2021) Trevor Musk (appointed December 2021)
**Church Leader**
G Blake
**Company Registration Number** 07027443
**Charity Registration Number Correspondence Address**
1132992
Vinces Road Diss Norfolk IP22 4HQ
## **Independent Examiner**
Jacob Farley ACA Stewardship 1 Lamb’s Passage LONDON EC1Y 8AB
## **Bankers**
CAF Bank Ltd
## **CONTENTS**
Page Company Information 1 Trustees' Report 2 - 9 Independent Examiner's Report 10 Statement of Financial Activities 11 Balance Sheet 12 Notes to the Accounts 13 - 22
1
**DISS CHRISTIAN COMMUNITY CHURCH**
## **(working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
The Trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts of the Charity for the year ended 31 December 2021.
## **Objects of the charity**
The Trust seeks to demonstrate the Christian faith in action by:
- The worship of God
- The instruction and edification of Christians
- The care and Christian instruction of young people and children
- The evangelism of non-Christians
- The relief of poverty and sickness
- The advancement of the Christian faith generally in the UK and abroad.
## **Government**
The policy and operating decisions of the charity rest with the Trustees who meet regularly to monitor the activities and finances of the Charity.
## **Review of Operations**
The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been or are being changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The Diss Christian Community Church, its Trustees, Leadership and members are committed to the restoration of those New Testament principles.
During the period of this Report there has been a demonstration of the Christian faith in action by serving the communities in which it operates in the following ways:
## **Church**
In 2018 we rebranded and relaunched a new name for the church. Whilst our registered name is still Diss Christian Community Church we now have a working name of We Are Hope Church (Hope Church). Weekly meetings are held for Christian worship, teaching and instruction for a church of around 250 adults and children. This includes a full teaching programme for around 60 children and young people aged 2 – 16 years. We have had two congregations that meet each week, one in Diss at the Hope Church centre in Vinces Road and another in Harleston which meets at Archbishop Sancroft High School.
Covid-19 and the lockdown restrictions changed the way we have been able to meet. Weekly Sunday online connections - on Facebook and YouTube have continued with pre-recorded services. We were able to re-start face to face meetings under Covid-19 government guidelines initially on a monthly basis. We ran a summer programme with some outside meetings to re-engage the whole church including picnics, fundays, worship and communion meetings. From September weekly Sunday morning gatherings re-started in Diss and monthly meetings were re-started in Harleston. We continued to operate in this way till the end of the year.
2
**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
The effects of Covid have had several implications and new thought processes for us as a church.
- a) A slow return for many people. This is due to several reasons. Some people are still cautious about meeting in large groups, others have become used to a different lifestyle and do not attend quite so regularly, others have stopped coming.
- b) We have also given prayerful and considered thought to the way forward and in October made the decision to continue meeting weekly in Diss and once a month in Harleston as we approached the New Year.
- c) The leadership is currently and prayerfully considering new ways of engaging and how we do mission in our community. We are wanting to give more time and support to existing ministries that connect with our community and how we also create new ones.
At Home With the Taylors continued at the start of the year as the main online Sunday morning focus for children and families. The Taylor family engaged with families through games, acting out Bible stories, prayer and songs. These sessions were popular with our church families and many families from within the community. In the summer of 2021 we were able to hold AHWTT Live where families were invited into the church building to experience in person meetings following social distancing guidelines – these were great fun.
During each week the congregation is subdivided into small groups, each of around 12 people. These small groups called Connect groups meet in homes around the local area for the purpose of building community, growing through discipleship and reaching out through mission. In addition to this there are now a number of groups that focus around a specific area of our community. Connect groups have continued to be a vital way of keeping the church connected throughout the lockdown months of 2021. Some groups have continued to meet via zoom using resources supplied to them from the church leadership team and but many have re-started meeting in person again as they have felt comfortable to. All members of connect groups have felt very supported in these groups.
In order to maintain the effective running of a church there are many people involved. Most are volunteers; a few are paid by the Trust. These include:
- A full-time Church Leader
- A full-time Assistant Church Leader
- A part-time Administration Manager
- A part-time Children’s Leader (until Aug 2021)
- A part time Children & Youth Coordinator (employed since 2021)
- A part time Youth Leader (Employed since 2021)
- A part time Online Media Support worker
Many volunteers are also included in the leadership team, the youth team, the children’s team, small group leaders, the worship/music team, pastoral support, teaching and other church related activities
## **Children**
Our children ’ s work has continued to flourish during 2021. Online activities continued during Covid restrictions, but it was great to be able to re-start activities in person as soon as we were able. These were all run by the children ’ s leader and groups of volunteers.
3
**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
As in person church services have re-started we are regularly seeing more families join the Church and our Sunday morning kids groups are growing in Diss. We have a fantastic and energetic team that run the cr è che, Building Blocks (ages 3-5) and Solid (ages 5-11) groups each week overseen by the children ’ s leader.
Kids connect was able to re-start in person – this is a children ’ s connect group for children in the church aged 6 – 11. The children are put in ‘ huddle ’ like groups and encouraged to pray out loud, they learn about worship through song & dance and learn more about the Bible through stories and sport.
There was a staffing change in September 2021 – our children ’ s leader left and we employed a Children and Youth Coordinator to run children ’ s activities and work alongside a new youth worker to oversee youth activities. This new staff member has continued to re-build our existing activities and has lots of enthusiasm to initiate some new ideas.
’ – The monthly children s event, FNK (Friday Night Kids) re-started in September this is becoming more popular each month again with church families and families from the community. Children attend and enjoy an evening of fun games, sports, craft and listening to a short Bible-based talk.
The children ’ s leader has continued to develop strong relationships with schools in the community. A weekly children ’ s club has re-started in Diss Junior & Infant school and other links are becoming reestablished.
## **Youth**
Hope Church youth group were able to meet in person again as Covid restrictions changed. Sunday Night Youth re-started during the summer term. The aim was to help our young people get re-connected with each other and enjoy socialising together again. The work was run with a strong team of volunteers with a passion for youth work.
In September 2021 we employed a new youth leader who has re-energised the group and re-engaged with many of the young people who are part of Hope Church. Sunday mornings are enjoyed by the youth that attend church with their families. Sunday Night Youth has a new vibrant programme where our young people get to hang out with their friends, worship, be involved in small groups, pray, play sports and take on challenges.
The Youth leader has also made connections with local high schools in Diss and Harleston. A weekly games club has been started in Harleston and we are also involved in weekly mentoring sessions working closely to support of the schools pastoral team.
## **Parents and Toddlers group**
‘Little Sparks’ was able to start again as Covid-19 restrictions were lifted. The group has re-established itself very successfully and regularly connects with 40 – 50 families each Thursday morning in Diss for toddler activities, messy play, stories, craft and singing.
The new Mums Baby group also re-started during 2021. Here we meet with mums and babies in person at Hope Church in Diss, offering an incredibly needed support group for them. The group is now reestablished on a Wednesday morning in Diss.
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**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
Jays Green Toddler Group re-opened as an outside summer toddler group during Covid restrictions. The team of volunteers from Hope Church were running the group and building relationships with families in the community. From September 2021 volunteers from Hope Church were no longer available to support the group and so unfortunately it stopped.
Who Let the Dads Out is a monthly baby/toddler & kids group - this re-started with an outdoor session in August and then returned to the Hope Church building from September 2021. Here men get together with their children, have breakfast, do crafts, play games and have free play time.
All groups are staffed by volunteers from the church and have input from the children ’ s leader.
We adhere strictly to our ‘ Safe from Harm ’ child protection policy and continue to train all our youth and children ’ s workers in this. Our procedures are to carry out DBS checks with all workers in contact with children and young people.
## **Community Works**
The furniture project continued to function in 2001, although in a ‘cut down’ form. We were able to provide a skeleton service for those in need. Some were able to collect their own items. For others we were able to find enough volunteers to meet some emergency situations, such as when folks have been rehoused with little in the way of furniture or possessions.
We found that more was coming in than going out and the lockup became full, so we had to put a stop on receiving donations.
It became clear that the lockup was costing us rent, but not being used enough to warrant the expense. After much thought and discussion, we decided to join the Acts 435 charity as our means of meeting the need as referred to us by partner organisations and care professionals. We decided to let the lockup go and handed in our notice for the end of October 2021.
Our stock of furniture was donated to Emmaus in Ditchingham, who operate in a similar way to ourselves in support of the homeless. Those items not required by Emmaus were cleared by a not-for-profit furniture re-use scheme. Acts 435 has many benefits. All those referred will receive new goods; clients have to meet us in person providing opportunity for conversation and relationship building; each client also has to be followed up after goods are delivered; goods are received direct from the supplier. This has meant that the van became redundant, was sold in January, saving more expense. As well as using Acts 435 for the larger items, we will also stock starter packs to help those being re-homed into new accommodation. The items to make up the starter packs will be bought centrally using funds from donations. We will no longer take in second-hand items. All recipients will receive new goods.
We have been very blessed to have been allowed to keep the workshop. Simply Sound has taken on the lockup for storage and allowed the workshop to remain in its current location - for which we are very grateful. This also has the benefit of some upstairs storage which can be used for the starter packs.
The workshop was due to reopen in November, but this had to be postponed until the following March due to Covid infections.
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**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
## **The Lounge, Community lunch and Fare-Share Fridays**
Over the time of the pandemic, we have consistently changed what we do regarding the Lounge, firstly in response to the lockdown and continuing restrictions in the first part of 2021 and also because of the changes in staffing. Some volunteers disappeared but others have come on board for which we are really thankful.
In May, we reopened the Lounge on Mondays and Tuesdays only and initially were very busy. There was still a lot of anxiety around and we were careful to sign people in and observe social distancing and hand sanitation. Once people sat down, they were able to take off their masks and it seemed that they appreciated a venue to be together, after all the restrictions of the previous months.
We were unable to restart Community lunch for reasons explained below.
However, the real change and area of growth has been the Friday Fare-Share community food table which began in 2020 outside the centre and which then moved inside as soon as regulations allowed. After the lockdown, we were able to serve the food inside the sports hall area and set up a coffee lounge in the main hall with socially distanced tables and the same hygiene procedures as for the Lounge. This proved to be very popular and those collecting food often stayed on for coffee. Over 2021, it grew and grew and we realised that it was meeting a real need in our community both practically but also emotionally and spiritually. We had opportunities to pray for some situations and as in 2020, some of our regulars were recipients of “Love gives” gifts. One or two have started to come to Sunday services and are becoming more integrated into our wider Hope church community.
A children’s clothes bank started last year almost by accident when we were asked by a mum who comes to the Fare-Share community food morning if we knew where she could get cheap coats for her two girls. A quick email out to the church resulted in some nearly new coats, together with an offer of other good quality clothes which had been outgrown. As news spread, other families asked if we could help them out, too, and the donations came in and went out very quickly. We were also offered a buggy and Moses basket and these, too, have been given to families in need. This is something we’d like to develop, very much in the spirit of the Community Works vision of us having something people need, finding someone who needs it and connecting the two.
Because the tables are now used for Fare-Share food on Friday until 12.00 and two of the previous caterers are unable to be involved, it wasn’t possible to reinstate Community lunch. However, we have had some discussions how we might be able to provide a slightly different/simpler lunch in the future, perhaps combined with some sort of Exploring Christianity course.
Foodbank has continued to open every weekday morning and we continued to build up good relationships with those who come. We have tried to help with cleaning products and toiletries, as well as the food boxes, and there have been plenty of opportunities to talk to visitors, to be a listening ear and sometimes to pray.
With the continuing concerns about Covid and rises in the cost of living, particularly food, it is a real privilege to be able to serve so many people and, hopefully, to show them the love and grace of Jesus.
## **Sports**
The Sports Hall in the Church Centre was unable to be used by the sports groups at the start of the year. As Covid-19 restrictions were lifted at various points in the year some activities were able to re-start with Covid risk assessments in place. The hall however was not used to its capacity until the end of the year as sporting groups and activities were unable to run as before.
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**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
**TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
## **Hire of the Church Centre**
Our Centre is a valuable resource for the local community and before Covid-19 was hired for a number of activities. Most days of the week it was used by the following groups:
- Pilates/Line Dancing
- Contact sessions for children in care
- Parties, weddings and receptions
- Social services contact sessions
- Rugby tots
- Weight watchers
- Private hire for volleyball & badminton
- Training seminars for colleges & businesses
- NHS health clinics for the elderly
- Day time community group for the elderly
- CGL – consultations with clients
The building was able to open in part as restrictions and government guidance changed. A few of our regular hirers were able to operate under Covid-19 restrictions with strict Covid-19 risk assessments in place. These included Pilates, Line dancing, Weight Watchers and a community exercise group for the elderly. Towards the end of the year the daytime group for the elderly and CGL were able to re-start their regular weekly hiring of the building. We look forward to welcoming other groups back as they are able to.
## **Support for UK Organisations**
We provide financial help for a number of UK based organisations. These include Evangelical Alliance, Pioneer Network & 24-7 Prayer.
## **Support for Overseas Organisations**
We provide regular financial support to organisations providing Christian care elsewhere in the world. These include:
- To Kenya With Love: A charity which runs a nursery and primary school, sponsors pupils through high school and supports various community works in Kisumu, Kenya.
- Victory Church, Gjakove, Kosova. This includes sending teams to help with social projects, children’s work and food parcels. It also involves training and teaching leaders in the church.
- 24-7 Prayer: An international, interdenominational movement of prayer, mission and justice. It operates in over half the countries on Earth.
## **Financial Review**
Coronavirus restrictions continued to effect the operation of weekly services at Hope Church at the start of 2021. Despite such restrictions and as meetings have re-commenced, the giving has remained at the same underlying level. This has enabled us to continue to support the activities of the church, particularly those in our local community. Most of our income comes through the members of Hope Church which has allowed us to not only maintain our existing commitments but to continue to further our aims and objectives as a charity. Once again we are very encouraged by the income and continued generosity of our members.
7
**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
**TRUSTEES' ANNUAL REPORT (INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
Income for the year was £158,800 which was only £5,600 less than 2020. Expenditure for the year was £196,300 which was £17,300 higher than the previous year. This largely due to increases in employment costs, building maintenance, and grants to other organisations.
## **Reserves Policy**
In conjunction with the Finance Team, the Trustees have established a reserves policy based on the risks on income. It was agreed this figure should be set at 10% of the previous year’s income as this would more accurately reflect the actual risk (loss of income due to reduced giving), exceeding the previous amounts calculated and has the advantage that it is understandable and easy to calculate. In addition, it was confirmed that this reserve would be subject to review at least annually by the trustees.
The reserves figure would therefore be in the region of £16,000. The charity exceed this at yearend with nearly £29,000 of unrestricted cash.
## **Risk Statement**
The Trustees have reviewed the risks to which a small charity working with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
## **Structure, Governance and Management**
The Trust’s current Trustees are listed on the company information page.
New Trustees are appointed as follows:
- The proposed Trustee must first be recognised as someone who subscribes to the Statement of Faith as set out in the Memorandum and Articles of Association of Diss Christian Community Church (We Are Hope Church).
- The proposed Trustee is put forward to the leadership team of Hope Church.
- After discussion the proposed Trustee is invited to become a Trustee.
- If the proposed Trustee accepts the invitation, two references will be followed up by the existing trustees or staff, from people who have known the new proposed trustee in a position of trust for at least five years.
- The new Trustee is appointed by a resolution at a meeting of Trustees at which there is a majority of the Trustees present. This is formally documented via a Memorandum of appointment of new Trustees.
Decisions regarding finance, policies, legal requirements and buildings are made by the trustees during their quarterly meetings. The finance team works alongside the trust by helping them set, manage and review budgets throughout the year.
## **Public Benefit Statement**
In planning the activities the Directors have had regard to the guidance on public benefit issued by the Charity Commission. The principles contained in that guidance are fundamental to Diss Christian Community Church's operation as a charity - as is shown by the original objects and the reported activities for the year under review.
8
**DISS CHRISTIAN COMMUNITY CHURCH (working name We Are Hope Church)**
## **TRUSTEES' ANNUAL REPORT**
## **(INCORPORATING DIRECTORS' REPORT)**
## **FOR THE YEAR ENDING 31 DECEMBER 2021**
## **Responsibilities of trustees under company law**
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approval**
This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by::
## **Nicola Knight**
………………………… Nicola Knight (Chairperson)
Date: 16 August 2022
9
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **DISS CHRISTIAN COMMUNITY CHURCH ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021 on pages 11 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 13 to 14.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors 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 Company are not required to be audited 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
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.
## **Jacob Farley**
Jacob Farley ACA
Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: 25 August 2022
Page 10
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
Other income
6
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
7
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
15|Unrestricted
Funds
£
144,760
1,831
6,592
4
947
154,134
185,974
185,974
(31,839)
(3,210)
(35,049)
355,727
320,678|Restricted
Funds
£
4,629
-
-
-
-
4,629
10,345
10,345
(5,716)
3,210
(2,506)
5,863
3,356|Total
Funds
2021
£
149,389
1,831
6,592
4
947
158,763
196,318
196,318
(37,555)
-
(37,555)
361,590
324,034|Total
Funds
2020
£
153,731
3,008
6,932
44
645|
|---|---|---|---|---|
|||||164,359|
|||||179,063|
|||||179,063|
||||||
|||||(14,703)
-|
|||||(14,703)
376,293|
|||||361,590|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 12 - 21 form part of these accounts.
Page 11
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **BALANCE SHEET**
## **AS AT 31 DECEMBER 2021**
|Note
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Stock
10
Debtors
11
Cash at bank and in hand
12
**CREDITORS: Amounts falling**
**due within one year**
13
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**TOTAL NET ASSETS**
**FUND BALANCES**
15
Unrestricted Funds
General funds
Designated funds
Pension reserve
Revaluation reserve
Restricted Funds|Unrestricted
Funds
£
285,844
285,844
-
7,775
29,725
37,500
(2,666)
34,834
320,678
320,678
33,918
286,760
-
-
320,678
-
320,678|Restricted
Funds
£
-
-
-
-
7,531
7,531
(4,175)
3,356
3,356
3,356
-
-
-
-
-
3,356
3,356|Total
Funds
2021
£
285,844
285,844
-
7,775
37,256
45,031
(6,841)
38,190
324,035
324,035
33,918
286,760
-
-
320,678
3,356
324,035|Total
Funds
2020
£
301,949|
|---|---|---|---|---|
|||||301,949|
|||||230
7,239
60,916|
|||||68,385
(8,745)|
|||||59,640|
||||||
|||||361,589|
|||||361,590|
|||||48,780
306,947
-
-|
|||||355,727
5,863|
|||||361,590|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
## **Nicola Knight**
---------------------------------------
Nicola Knight
Date: 16 August 2022
Company number: 07027443
Charity number: 1132992
The notes on page 12 - 21 form part of these accounts.
Page 12
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention as modified by the revaluation of certain assets.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
- ii) Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). Goods donated for resale are recognised as income at the point of sale (as the sale proceeds cannot be estimated reliably before the goods are sold). Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.
- iii) Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has been notified that a distribution will be made and the amount receivable can be measured reliably.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events.
Income from other trading activities represents income receivable from activities undertaken to generate funds for the charity. It includes income from the rental of church property.
Investment income represents income generated by the charity's assets and includes income from bank interest.
Other income comprises gains arising from the disposal of tangible fixed assets and other miscellaneous receipts.
Page 13
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **2 Accounting Policies (continued)**
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £250 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Vehicles Over 4 to 5 years Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Stocks
Stocks of goods purchased for re-sale are stated at the lower of cost and net realisable value. Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.
## g) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
h) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
i) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## j) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
## k) Critical accounting estimates and areas of judgement
ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the amounts recognised in the financial statements. The trustees consider the following to be significant:
- i) The annual depreciation charge for property, plant and equipment is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current circumstances.
Page 14
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **3 Donations and legacies**
|**Donations and legacies**|||
|---|---|---|
|Donations of cash and similar
Donations in kind
Legacies receivable
Income tax recoverable
**Income from charitable activities**
Church events
Children's and youth work
**Income from other trading activities**
Hall hire income
**Other income**
Other income
Gains on disposal of tangible fixed assets|2021
£
125,817
170
917
22,485
149,389
2021
£
255
1,576
1,831
2021
£
6,592
2021
£
947
-
947|2020
£
127,674
680
1,312
24,065|
|||153,731|
|||2020
£
2,542
466|
|||3,008|
|||2020
£
6,932
2020
£
250
395|
|||645|
## **4 Income from charitable activities**
## **5 Income from other trading activities**
## **6 Other income**
Page 15
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **7 Charitable expenditure**
|**a**
**Costs incurred directly on specific activities**
Church activities
Employment costs
Church events
Drop in centre
Youth and evangelism
Sports outreach activities
Community works
Hall hire - Harleston
Miscellaneous expenses
Donations in kind expensed
Grants payable (note 7c)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Employment costs
Building maintenance
Utilities
Insurance
Telephone and postage
Office and IT
Subscriptions and fees
Depreciation
**Total expenditure**|2021
£
82,556
15,103
-
2,825
-
7,026
636
3,212
400
111,758
16,915
128,674
2,520
22,008
15,355
347
3,297
1,627
1,607
4,319
16,565
67,645
196,318|2020
£
78,776
13,527
-
2,162
-
7,869
1,522
3,585
1,070|
|---|---|---|
|||108,510
10,494|
|||119,004|
|||2,520
18,916
8,018
5,426
3,215
1,402
1,649
3,812
15,101|
|||60,059|
|||179,063|
The fee payable to the independent examiner for preparing and examining the accounts was £2,520 (2020: £2,520); in addition the charity paid £90 (2020: £90) to Stewardship for consultancy services.
## **c Grants payable**
|Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
To Kenya With Love
Victory Church, Gjakove, Kosovo
24-7 prayer
Grants to institutions for less than £1,000 each|Institutions
£
11,554
-
11,554
Institutions
£
10,494
-
10,494|Individuals
£
5,361
-
5,361
Individuals
£
-
-
-
2021
£
3,050
6,875
1,620
9
11,554|2021
£
16,915
-|
|---|---|---|---|
||||16,915|
||||2020
£
10,494
-|
||||10,494|
||||2020
£
2,500
4,240
1,620
2,134|
||||10,494|
Page 16
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses**
The average monthly number of employees during the year was 5 (2020: 5). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:
|||Other|Employer||
|---|---|---|---|---|
||Wages &|employment|pension|2021|
||salaries|benefits|contributions|£|
|Trustees:|||||
|Graham Blake|32,692|-|1,557|34,249|
|following amounts were payable in the previous year:|||||
|||Other|Employer||
||Wages &|employment|pension|2020|
||salaries|benefits|contributions|£|
|Trustees:|||||
|Graham Blake|32,692|-|1,557|34,249|
The following amounts were payable in the previous year:
Graham Blake served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
No other trustees received employment benefits in either the current or preceding year.
## **9 Tangible fixed assets**
|**9**
**Tangible fixed assets**|||||
|---|---|---|---|---|
|Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Accumulated depreciation
At 1 January 2021
Charge for the year
Eliminated on disposal
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
**10**
**Stock**
Donated goods
For distribution to beneficiaries|Freehold
Property
£
340,766
-
-
340,766
73,622
6,815
-
80,438
260,328
267,144|Fixtures,
fittings and
equipment
£
99,136
460
-
99,595
64,330
9,750
-
74,080
25,515
34,806|Vehicles
£
9,400
-
-
9,400
9,400
-
-
9,400
-
-
2021
£
-|Total
2021
£
449,302
460
-|
|||||449,761|
|||||147,353
16,565
-|
|||||163,918|
|||||285,844|
|||||301,949|
|||||2020
£
230|
Page 17
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **11 Debtors: Falling due within one year:**
|**tors: Falling due within one year:**|||
|---|---|---|
|Tax recoverable
Other debtors
Prepayments and accrued income
**h at Bank and in Hand**
Cash at bank with immediate access
**itors: liabilities falling due within one year**
Trade creditors
Taxation and social security
Accruals|2021
£
5,002
1,368
1,405
7,775
2021
£
37,256
2021
£
-
2,350
4,491
6,841|2020
£
6,705
162
372|
|||7,239|
|||2020
£
60,916
2020
£
4,020
2,205
2,520|
|||8,745|
## **12 Cash at Bank and in Hand**
## **13 Creditors: liabilities falling due within one year**
## **14 Pension commitments**
During the year employer’s pension contributions totalling £3,957 (2020: £3,238) were payable to defined contribution personal pension schemes. £355 (2020: £340) of pension contributions were owing at the balance sheet date.
Page 18
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **15 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Capital asset fund
Welfare fund
Mission Support Fund
Community Works
Jays Green
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Building Fund
Mission Support
Community Works
Love Gives
Kosovo Church
Aggregate of funds|Opening
balance
2021
£
301,949
652
3,930
230
186
306,947
48,780
355,727
623
-
4,822
408
10
5,863
361,590|Incoming
resources
2021
£
-
890
-
170
-
1,060
153,074
154,134
-
96
290
1,843
2,400
4,629
158,763|Outgoing
resources
2021
£
(16,565)
(1,412)
(5,325)
(400)
-
(23,702)
(162,271)
(185,974)
-
(96)
(7,026)
(1,973)
(1,250)
(10,345)
(196,318)|Transfers
in the year
2021
£
460
600
1,395
-
-
2,455
(5,664)
(3,210)
460
-
2,750
-
-
3,210
-|Gains and
losses
2021
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Closing
balance
2021
£
285,844
730
-
-
186|
|---|---|---|---|---|---|---|
|||||||286,760
33,918|
|||||||320,678|
|||||||1,083
-
836
278
1,160|
|||||||3,356|
|||||||324,034|
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|**ysis of net assets by fund**
assets and liabilities of the various funds were as follows:|||||
|---|---|---|---|---|
|Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year||General
Designated
funds
funds
£
£
-
285,844
-
-
7,775
-
28,809
916
(2,666)
-
33,918
286,760
Unrestricted Funds|Restricted
funds
£
-
-
-
7,531
(4,175)
3,356|2021
£
285,844
-
7,775
37,256
(6,841)|
|||General
funds
£
-
-
7,775
28,809
(2,666)
33,918|||
|||||324,035|
Page 19
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **15 Funds (continued)**
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
Capital asset fund
Welfare fund
Mission Support Fund
Community Works
Jays Green
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Building Fund
Mission Support
Community Works
Love Gives
Kosovo Church
Aggregate of funds|Opening
balance
2020
£
291,438
28
-
7,214
186
298,866
66,175
365,041
9,296
296
1,614
47
-
11,252
376,293|Incoming
resources
2020
£
-
1,855
-
680
-
2,535
154,861
157,396
-
96
1,353
3,064
2,450
6,963
164,359|Outgoing
resources
2020
£
(15,101)
(1,831)
-
(1,070)
-
(18,002)
(145,968)
(163,970)
(1,689)
(392)
(7,869)
(2,703)
(2,440)
(15,093)
(179,063)|Transfers
in the year
2020
£
25,612
600
3,930
(6,594)
-
23,548
(26,288)
(2,740)
(6,984)
-
9,724
-
-
2,740
-|Gains and
losses
2020
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Closing
balance
2020
£
301,949
652
3,930
230
186|
|---|---|---|---|---|---|---|
|||||||306,947
48,780|
|||||||355,727|
|||||||623
-
4,822
408
10|
|||||||5,863|
|||||||361,590|
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors falling due within one year||General
Designated
funds
funds
£
£
-
301,949
-
230
7,239
-
50,286
4,768
(8,745)
-
48,780
306,947
Unrestricted Funds|Restricted
funds
£
-
-
-
5,863
-
5,863|2020
£
301,949
230
7,239
60,916
(8,745)|
|---|---|---|---|---|
|||General
funds
£
-
-
7,239
50,286
(8,745)
48,780|||
|||||361,590|
Page 20
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **15 Funds (continued)**
The Capital Asset Fund is an unrestricted fund designated by the Trustees to maintain asset carrying values.
The Welfare Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on individuals who require relief in times of hardship.
The Mission support Fund is an unrestricted fund designated by the Trustees to allow for future grants.
The Community Works Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on the community projects.
The Jays Green Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on the Toddler Group.
The Building Fund is a restricted fund to allow for future expenditure on building projects. Most of the amounts came from a gift day in 2017 for a project that the Trustees no longer believe is viable, particularly following the UK's exit from the EU. Following a discussion last year, we have identified where possible the donors asking if they would like their donation returned or if they would be happy for their contribution to be transferred to the general fund. The transfer out is for amounts requested to be refunded or to be transferred moved into the general fund
The Mission Support Fund is a restricted fund to allow for future expenditure on support of those working in missions that further the church's own charitable aims.
The Community Works Fund is a restricted fund to allow for future expenditure on the community projects.
The Love Gives Fund is a restricted fund to allow for future expenditure on the community projects.
## **16 Transactions with related parties**
During the year the charity:
- a) received donations totalling £6,720 (2020: £6,900) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) No expenses (2020: £nil) were paid to, or for, the trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
During the year the charity also made the following payments to, or for, related parties:
- a) V Blake, who is closely related to Graham Blake, who is a trustee, received rent of £4,000 (2020: £4,800) from the charity for a property used by the charity to provide community works project related activity.
Except as disclosed in note 8 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **17 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £10.
Page 21
## **DISS CHRISTIAN COMMUNITY CHURCH**
## **working name: WE ARE HOPE CHURCH**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
Other income
6
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
7
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
15
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
15||General
Designated
2021
2021
£
£
143,700
1,060
1,831
-
6,592
-
4
-
947
-
153,074
1,060
162,271
23,702
162,271
23,702
(9,198)
(22,642)
(5,664)
2,455
(14,862)
(20,187)
48,780
306,947
33,918
286,760
Unrestricted funds|Restricted
2021
£
4,629
-
-
-
-
4,629
10,345
10,345
(5,716)
3,210
(2,506)
5,863
3,356|Total
2021
£
149,389
1,831
6,592
4
947
158,763
196,318
196,318
(37,555)
-
(37,555)
361,590
324,034|||General
Designated
2020
2020
£
£
144,233
2,535
3,008
-
6,932
-
44
-
645
-
154,861
2,535
145,968
18,002
145,968
18,002
8,893
(15,467)
(26,288)
23,548
(17,395)
8,081
66,175
298,866
48,780
306,947
Unrestricted funds|Restricted
2020
£
6,963
-
-
-
-
6,963
15,093
15,093
(8,130)
2,740
(5,390)
11,252
5,863|Total
2020
£
153,731
3,008
6,932
44
645
164,359
179,063
179,063
(14,703)
-
(14,703)
376,293
361,590|
|---|---|---|---|---|---|---|---|---|---|
Page 22