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← Diss Christian Community Church

2023-12-31-accounts

Diss Christian Community Church working as: We Are Hope Church

Report and Accounts Year ended 31 December 2023

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 ENDED 31 DECEMBER 2023

Trustees

Nicola Jane Knight (Chair) Graham Blake (resigned March 2024) Stephen Card Diane Dukes Trevor Musk Martin Roden

Key Staff

Graham Blake Michelle Clarke (from August 2023)

Governing Document

Memorandum and Articles of Association dated 23 September 2009

Company Registration Number

07027443

Charity Registration Number 1132992

Principal Address and Registered Office Vinces Road Diss Norfolk IP22 4HQ

Independent Examiner

Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

CAF Bank Limited

Contents Page
Company Information 1
Trustees' Annual Report 2-9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Accounts 13-19
Detailed Statement of Financial Activities with Comparatives 20

Page 1

DISS CHRISTIAN COMMUNITY CHURCH

(working name We Are Hope Church since Feb 2018)

Incorporated Charitable Trust

Company No. 07027443

Registered Charity Number 1132992

REPORT OF THE TRUSTEES FOR THE PERIOD ENDING 31 DECEMBER 2023

The Trustees have pleasure in submitting the Report and Accounts of the Charity for the year ended 31 December 2023.

Objects of the charity

The Trust seeks to demonstrate the Christian faith in action by:

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 50 children and young people aged 2 – 16 years. We have had one congregation that meets each week. This meeting takes place at our Hope Church building in Vinces Road, Diss.

2

Our Sunday messages are audibly recorded, and they are made available on Spotify and Apple Podcast.

This year we also ran a summer programme with a day at the beach, a fun weekend at the farm and a small group programme with various activities.

We are part of the Pioneer Network and, following last year’s launch of Pioneer East, our Senior Leader has continued with his role as the leader of the East region. This has grown to three churches with another one in the process of joining.

During 2023 various ministry leads and the leadership team attended several conferences: the Pioneer Annual Leaders’ Conference in March in Southampton; we hosted a conference with Rich & Ness Wilson in May and invited the East Pioneer church leaders to a conference in September with guest speaker John Scott.

We are now partnering with Hope Raisers, a CIC. Hope Raisers in turn are partnering with the Hope into Action charity with the aim of purchasing a house to provide living accommodation for those in need. The first house purchase was nearing completion at the end of 2023.

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. Connect groups continue to be a vital way of keeping the church connected. These groups meet in person using resources supplied to them from the church leadership team. All members of connect groups have felt very supported in these groups.

To maintain the effective running of a church we have many people involved. The majority are volunteers; a few are paid by the Trust. This year (see below) we implemented a major overhaul of staff roles. These include:

Volunteers also play a vital role 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 2023. Our programmes have been established well and have been growing; with many reaching or near capacity. These are all run by the children’s leader and groups of volunteers.

Sunday Kids church is going very well and is also growing. We are regularly seeing more families join the Church and our Sunday morning kids’ groups are growing seemingly week on week. We have a fantastic and energetic team that run the crèche, Building Blocks (ages 3-5) and Solid (ages 5-11) groups each week overseen by two children’s leaders and two helpers to ensure we are beyond the required adult to child ratio. We now see an average of 28 children a week.

3

Kids Connect is a connect group for children associated with church. This group has expanded and now has children aged 4 – 11. The children are put in ‘huddle’ like groups and encouraged to pray out loud, they learn about worship through song and dance, and learn more about the Bible through stories, discussion, and craft; the group also has a sports element. The group provides dinner every week for attendees as the cost-of-living crisis continues. The group regularly receives positive feedback from families and is making a real difference to family life.

FNK (Friday Night Kids) continues to happen once every half term, this change has been beneficial. The group continues to be popular with an average of 45-50 children each event. The children are from church families and families from the community; with a rising average of around 80% now coming from the community. Children attend and enjoy an evening of fun games, sports, crafts and listening to a short Bible-based talk as well as other activities, including silent discos, dance and biscuit decorating.

In the summer, we ran a five-morning holiday club. The club was well attended, and we had very good feedback. This year’s theme was superheroes, many children who attended dressed up as their favourite superhero which was received well by their families The holiday club featured bible stories and talks, games, craziness such as blended meal games for the leaders, challenges, craft, sports, competitions, inflatables and much more. The club was run by a great team of volunteers and all the children and team had fun and were blessed. We also had a team member solely for prayer support which was a real blessing.

Parents and Toddlers group

‘Little Sparks’ continues to be extremely popular, however we have taken the decision to combine the Wednesday and Thursday group. We now run a parent and toddler group solely on Thursdays. The group is very successful and regularly connects with 40 – 50 families (our capacity) each Thursday morning in Diss. The group consists of toddler appropriate activities, messy play, stories, craft, bubble disco, group snack, story time and singing.

‘Who Let The Dads Out?’ is a monthly baby/toddler & kids’ group targeted at dad, grandads, male cares/guardians and their children. The men get together with their children, have breakfast, make crafts, play games, and have free play time. We have also expanded to another location, Harleston. This group had a slow start but is gathering pace quickly and has a great team of volunteers. WLTDO – Harleston meets on the third Saturday of the month.

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.

The future

We are excited about the future of Children’s and Youth work here at Hope Church. We are currently in the process of having mentoring coaches go into two schools in the local area. This means that vulnerable children will have the opportunity to be supported with challenging areas at school and at home. The coaches will also be communicating with parents so the opportunity to signpost them to support networks will be invaluable. We are partnering with an organisation called Transforming Lives for Good.

4

In addition, we want to grow leaders within our groups (adults and teenagers). We are already beginning to see the fruits of this. We also want our leaders to understand that leader activities are not just the going on, but the going somewhere. We want them to be part of the vision moving forward too.

Youth

Hope Church Youth has gone through many changes and now meets on Thursdays, Fridays and Sundays. The youth also attend socials and are encouraged to attend other youth events run by local churches.

Thursday evening is the youth connect group. The aim of the group is to help the youth go deeper in their relationship with God. It is a chance for the youth to ask questions and to be real about who they are and what they believe. The evening consists of dinner, games, teaching, and discussion time. The inclusion of dinner has been a great addition seeing the youth develop good friendships which have spilled out into other areas of their life. The group have developed their prayer life, learnt about who God says they are and are going to be by completing a course called Youth Alpha. The group has a strong team of volunteers with a passion for youth work.

Sunday mornings are enjoyed by the youth that attend church with their families. They feel they have their own space in the building which has encouraged them to consistently attend church. The group has developed and are being taught an overview of the Bible and how it applies to them today.

The Hangout continues but we have made improvements to how this is being run. The group is aiming to ru ~~n t~~ hree Fridays a month to add more consistency. The group has various areas now including craft, games, sports, tuckshop and milkshakes, a development of a quiet zone and a special area which has a different activity each week. The group also includes whole group games such as dodgeball or cards and has a short evangelistic talk. We have seen growth in this area, with teenagers attending from the local area.

Newday was well attended. This is a major Christian youth camp that takes place at the Norfolk showground with thousands of young people. Young people from Hope Church enjoyed this week and it has become an exciting annual event that our young people and the youth work team look forward to.

The Community Café, Friday Lunch and FareShare food.

The community cafe has continued to grow with 60+ regularly attending on Fridays and the number for Mondays increasing steadily. During the year, there were quite a few people who came for the first time, and they are now there most weeks, having formed friendship groups.

We are so grateful for donated food from the local Tesco and Greggs, which is very popular with our visitors. As previously, some of our regulars link into other areas of Hope Church, such as Little Sparks and WLTDO. The demographics continue to be varied and we are so blessed to be able to get to know and to serve such a cross-section of our local community. It enables us to have real conversations about faith and to offer prayer. More have made a profession of faith, although it's sometimes difficult to follow these up and provide discipleship, and a few are now coming to the Sunday services. We also have some new volunteers and they have been a real asset to the team.

Foodbank continues to be busy and often serves as a gateway into the cafe. We have been thrilled to welcome some of the asylum seekers who are currently housed in the nearby Park Hotel and some of them have cooked lunch for us on Fridays! They have also used the children’s clothes bank and the first

5

ones to leave have been provided with starter packs, courtesy of Community Works, ready for their new homes in Birmingham, Manchester and other large cities.

Numbers for Friday lunch vary but we normally feed at least thirty people, often more. We have ditched the "suggested minimum donation of £1" and simply have a tin for donations. It seems to work.

It continues to be such a privilege to be able to serve in this way and our prayer is always that we will continue to show acceptance, love and grace to anyone and everyone who comes through the door.

Community Works

Community Works continues to meet need in the communities of Diss, Harleston and surrounding villages.

Our main operations centre around the Acts 435 Charity, the provision of Starter Packs and The Diss Community Workshop.

Acts 435 is a Christian giving website that allows people to give money directly to others, and 100% of what is donated via Acts 435 goes directly to those in need. Acts 435 seeks to work primarily through local churches and to be a resource for them as they reach out to their local community. Local churches, charities and Care Professionals are well placed to know who is in genuine need in their community - a key part of how Acts 435 works - and help spread the word to potential donors in their congregations and networks.

We work by referral from Community Connectors, Care Professionals and Support Workers. When a need is referred, it is placed on the Acts 435 website and donors from around the country can give. Once the item is fully funded, we can then purchase the item and have it delivered straight to the client, removing the need for the client to handle money.

Since the last report, we have processed 10 referrals through Acts 435, mostly for items of furniture for those being rehoused or in dire need.

Starter Packs are provided to those being rehoused such as local hostels or The Refuge. These contain all the basic kitchen utensils and small appliances. We have averaged around two Starter Packs every month, each one costing around £120. We were delighted to receive a contribution towards Starter packs of £800 from the proceeds of the Christmas Elf Village.

The Diss Community Workshop continues to be popular. We run a waiting list for those waiting to join and keep a current membership of 7 people, over which there is insufficient space to work safely. Simply Sound continues to allow 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. During the summer and autumn, we also ran a very successful evening upcycling course which attracted several folks from the local area. We were very pleased to be awarded funding of £150 from Places for People for a new pillar drill, we also received a £200 grant from South Norfolk Council.

The workshop meets a need in that it provides community for both men and women struggling with isolation and mental health issues. Many of our members have been bereaved, live alone or are unemployed and lonely. Some have said that the workshop is a “life saver”, “I don’t know what I would have done without it”, “I wouldn’t miss it for anything.”

6

Hire of the Church Centre

Our Centre is a valuable resource for the local community and is hired for several activities. Every day of the week during 2023 it was used by the following groups:

Support for UK Organisations

We provide financial help for severa l UK based organisations. These include Evangelical Alliance, Pioneer Network & 24-7 Prayer UK.

Support for Overseas Organisations

We provide regular financial support to organisations providing Christian care elsewhere in the world. These include:

Financial Review

Once again, we are very encouraged by the income and continued generosity of our members. 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.

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. At the year end the charity was meeting its reserves policy.

7

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 currently has the following Trustees:

Nicola Knight (chair) Graham Blake (resigned 5 March 2024) Stephen Card Martin Roden Trevor Musk Diane Dukes

New Trustees are appointed as follows:

Decisions regarding finance, policies, legal requirements and buildings are made by the trustees during their 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 in December 2008. 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.

Trustees' Responsibilities 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).

8

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 accounts

  5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable us to ensure that the financial statements comply with the Companies Act 2006.

We also have a responsibility to safeguard the assets of the Charity and to take reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report was approved by the Trustees and signed on their behalf by:

N.Knight

N.Knight (Sep 17, 2024 19:14 GMT+1)

………………………… Nicola Knight (Chairperson)

Date: Sep 17, 2024

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 2023 on pages 11 to 20 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

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.

Sarah Crispin

Sarah Crispin (Sep 20, 2024 12:04 GMT+1)

Sarah Crispin ACA Institute of Chartered Accountants in England and Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Sep 20, 2024

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 2023

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
£
213,622
6,664
16,273
998
(134)
237,423
198,878
198,878
38,545
-
38,545
293,123
331,668		 Restricted
Funds
£
17,713
1,419
-
-
-
19,132
20,016
20,016
(885)
-
(885)
14,136
13,252		 Total
Funds
2023
£
231,335
8,083
16,273
998
(134)
256,555
218,894
218,894
37,661
-
37,661
307,260
344,920		 Total
Funds
2022
£
161,675
2,649
16,959
111
2,600
183,994
200,769
200,769
(16,775)
-
(16,775)
324,034
307,260

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 13 - 19 form part of these accounts.

Page 11

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

BALANCE SHEET

AS AT 31 DECEMBER 2023

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
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
Restricted Funds		 Unrestricted
Funds
£
257,138
257,138
29,190
56,588
85,779
(11,249)
74,530
331,669
331,669
69,554
262,114
331,669
-
331,669		 Restricted
Funds
£
-
-
1,687
12,226
13,913
(661)
13,252
13,252
13,252
-
-
-
13,252
13,252		 Total
Funds
2023
£
257,138
257,138
30,877
68,815
99,692
(11,910)
87,782
344,920
344,920
69,554
262,114
331,669
13,252
344,920		 Total
Funds
2022
£
270,123
270,123
8,941
35,522
44,463
(7,326)
37,136
307,260
307,260
22,031
271,092
293,123
14,136
307,260

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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:

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:

N.Knight N.Knight (Sep 17, 2024 19:14 GMT+1) Nicola Knight

Date: Sep 17, 2024

Company number: 07027443

The notes on page 13 - 19 form part of these accounts.

Charity number: 1132992

Page 12

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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 includes:

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.

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.

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.

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.

Page 13

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

2 Accounting Policies (continued)

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 £1,000 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) 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.

g) 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.

h) 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).

i) 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.

j) 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.

3 Donations

ations
Donations of cash and similar
Other grants receivable
Income tax recoverable		 2023
£
192,654
3,886
34,795
231,335		 2022
£
123,713
14,692
23,270
161,675

4 Income from charitable activities

Church events & activities
Community Works workshop
Children's and youth work
me from other trading activities
Hall hire income		 2023
£
2,641
1,419
4,023
8,083
2023
£
16,273
16,273		 2022
£
570
-
2,079
2,649
2022
£
16,959
16,959

Page 14

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Other income

Profit/ (Loss) on disposal of tangible fixed assets
7
Charitable expenditure
a
Costs incurred directly on specific activities
Church activities
Employment costs
Church events
Youth and children
Other ministry including Community outreach
Community works
Resourcing & development
Grants payable (note 7c)
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Employment costs
Building running costs
Office admin and IT
Subscriptions and fees
Depreciation
Total expenditure		 2023
£
(134)
(134)
2023
£
82,942
2,029
5,539
7,069
7,821
12,521
117,921
24,822
142,743
2,760
2,760
20,841
25,913
4,925
8,487
13,226
76,151
218,894		 2022
£
2,600
2,600
2022
£
85,983
1,831
4,264
25
1,621
17,654
111,377
26,408
137,785
2,760
2,760
18,945
18,156
3,129
4,272
15,721
62,984
200,769

The fee payable to the independent examiner for preparing and examining the accounts was £2,760 (2022: £2,760); in addition the charity paid £125 (2022: £120) to Stewardship for consultancy services.

Due to a change in accounting software, there have been a few minor changes to the categorisation of expenses and the 2022 comparatives have been restated on this basis. There is no impact on the expenditure subtotals.

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
£
7,651
-
7,651
Institutions
£
11,620
2,407
14,027		 Individuals
£
16,646
525
17,171
Individuals
£
7,250
5,131
12,381
2023
£
2,905
3,366
405
975
7,651		 2023
£
24,297
525
24,822
2022
£
18,870
7,538
26,408
2022
£
2,900
5,850
1,620
3,657
14,027

Page 15

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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 (2022: 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
salaries
benefits
contributions
Trustees:
Graham Blake
35,087
-
1,557
Other members of key management
8,773
-
263
The following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Graham Blake
33,932
-
1,557		 2023
£
36,644
9,036
45,680
2022
£
35,489

Graham Blake served as church leader and received the above payments for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document.

No other trustees received employment benefits in either the current or preceding year.

9 Acting as agent

On occasion the charity receives money on behalf of other charities or individuals in need, which it banks and then pays out to these charities. This income is received as agent for these other charities or individuals and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.

During the year the charity acted as agent for several individuals and, in that capacity: a) received £192 (2022: £2,000) and paid £192 (2022: £2,000)

10 Tangible fixed assets

Cost
At 1 January 2023
Additions
Disposals
At 31 December 2023
Accumulated depreciation
At 1 January 2023
Charge for the year
Eliminated on disposal
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022		 Freehold
Property
£
340,766
-
-
340,766
87,253
6,815
-
94,068
246,698
253,513		 Fixtures,
fittings and
equipment
£
99,595
3,275
(8,988)
93,882
82,985
6,411
(5,955)
83,441
10,441
16,610		 Total
2023
£
440,361
3,275
(8,988)
434,648
170,238
13,226
(5,955)
177,510
257,138
270,123

Page 16

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

11 Debtors: Falling due within one year:

ors: Falling due within one year:
Tax recoverable
Trade 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		 2023
£
26,893
1,256
2,728
30,877
2023
£
68,815
68,815
2023
£
4,185
2,574
5,151
11,910		 2022
£
5,498
1,257
2,185
8,941
2022
£
35,522
35,522
2022
£
700
1,773
4,853
7,326

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 £3,368 (2022: £3,319) were payable to defined contribution personal pension schemes. £442 (2022: £293) of pension contributions were owing at the balance sheet date.

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
Jays Green
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building Fund
Community Works
Love Gives
Diss Supports Ukraine Fund
Kosovo Church
Warmspaces fund
Taylors Peru fund
Other restricted grants
Aggregate of funds		 Opening
balance
2023
£
270,123
784
-
186
271,092
22,031
293,123
2,383
3,637
278
2,469
400
-
-
4,970
14,136
307,260		 Incoming
resources
2023
£
-
-
-
-
237,423
237,423
-
3,161
-
(839)
15
2,500
12,270
2,025
19,132
256,555		 Outgoing
resources
2023
£
(13,226)
(525)
(16,276)
-
(30,027)
(168,851)
(198,878)
-
(4,357)
-
(1,630)
-
(1,794)
(10,646)
(1,589)
(20,016)
(218,894)		 Transfers
in the year
2023
£
600
20,635
(186)
21,049
(21,049)
-
2,081
(2,081)
-
-		 Gains and
losses
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2023
£
256,897
859
4,359
-
262,114
69,554
331,668
2,383
2,441
278
(0)
415
2,788
1,623
3,325
13,252
344,920

Page 17

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

15 Funds (continued)

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year the movements in the
Designated Funds
Capital asset fund
Welfare fund
Mission Support Fund
Jays Green
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building Fund
Mission Support
Community Works
Love Gives
Diss Supports Ukraine Fund
Kosovo Church
Other restricted funds
Aggregate of funds		 charity's funds
Opening
balance
2022
£
285,844
730
-
186
286,760
33,918
320,678
1,083
-
836
278
-
1,160
-
3,356
324,034		 General
Designated
funds
funds
£
£
-
257,138
29,190
-
51,612
4,976
(11,249)
-
69,554
262,114
were as follows:
Incoming
Outgoing
Transfers
resources
resources
in the year
2022
2022
2022
£
£
£
-
(15,721)
-
-
(547)
600
-
(4,270)
4,270
-
-
-
-
(20,538)
4,870
157,246
(161,503)
(7,630)
157,246
(182,041)
(2,760)
-
-
1,300
-
-
-
4,421
(1,621)
-
-
-
-
7,600
(5,131)
-
2,250
(4,050)
1,040
12,477
(7,927)
420
26,748
(18,728)
2,760
183,994
(200,769)
-
Unrestricted Funds		 Restricted
funds
£
-
1,687
12,226
(661)
13,252
Gains and
losses
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2023
£
257,138
30,877
68,815
(11,910)
344,920
Closing
balance
2022
£
270,123
784
-
186
271,092
22,031
293,123
2,383
-
3,637
278
2,469
400
4,970
14,136
307,260

Page 18

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

15 Funds (continued)

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
-
270,123
8,941
-
20,417
969
(7,326)
-
22,031
271,092
Unrestricted Funds		 Restricted
funds
£
-
-
14,136
-
14,136		 2022
£
270,123
8,941
35,522
(7,326)
General
funds
£
-
8,941
20,417
(7,326)
22,031
307,260

Designated Funds

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 Jays Green Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on the Toddler Group.

Restricted Funds

The Building Fund is a restricted fund to allow for future expenditure on building projects.

The Mission Support Fund is a restricted fund to allow for future expenditure on support of those working in missions that

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.

The Diss Supporting Ukraine (DSU) fund is was set up to help Ukrainains moving into the area to rebuild lives. The project was

The Kosovo fund is for donations given in support of Victory Church Kosovo.

The Warmspaces fund is for donations & grants specifically to fund the Warmspaces iniative.

The Taylors Peru fund is for donations to the work of our mission partners in Peru

Other restricted grants relates to one-off grants for specific projects.

16 Transactions with related parties

During the year the charity:

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 19

DISS CHRISTIAN COMMUNITY CHURCH

working name: WE ARE HOPE CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2023

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
2023
2023
£
£
213,622
-
6,664
-
16,273
-
998
-
(134)
-
237,423
-
168,851
30,027
168,851
30,027
68,572
(30,027)
(21,049)
21,049
47,523
(8,978)
22,031
271,092
69,554
262,114
Unrestricted funds		 Restricted
2023
£
17,713
1,419
-
-
-
19,132
20,016
20,016
(885)
-
(885)
14,136
13,252		 Total
2023
£
231,335
8,083
16,273
998
(134)
256,555
218,894
218,894
37,661
-
37,661
307,260
344,920		 General
Designated
2022
2022
£
£
134,927
-
2,649
-
16,959
-
111
-
2,600
-
157,246
-
161,503
20,538
161,503
20,538
(4,257)
(20,538)
(7,630)
4,870
(11,887)
(15,668)
33,918
286,760
22,031
271,092
Unrestricted funds		 Restricted
2022
£
26,748
-
-
-
-
26,748
18,728
18,728
8,020
2,760
10,780
3,356
14,136		 Total
2022
£
161,675
2,649
16,959
111
2,600
183,994
200,769
200,769
(16,775)
-
(16,775)
324,034
307,260

Page 20