OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

HOPE CHURCH LUTON TRUST

TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDING 31ST MARCH 2025

Company number: 07131310 Charity number: 1133954

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

Contents

Page number

1 – 6 Trustees’ Annual Report
7 Independent Examiner’s Report
8 Statement of Financial Activities
9 Balance Sheet
10 – 13 Notes to the Financial Statements

Page: 2

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

The Trustees present their annual report and the financial statements of the church for the period ended 31st March 2025.

AIMS AND OBJECTIVES

The church’s purposes, as more fully set out in its Memorandum of Association, are:

-to advance the Christian faith

-to advance education

-to provide, or assist in providing, facilities in the interests of social welfare for individuals who have need of such facilities by reason of youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

REVIEW OF ACTIVITIES

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Church’s aims and objectives and in planning future activities.

The Church operates in association with the Catalyst Sphere of Newfrontiers. All are welcome to attend our Sunday services when activities and groups are provided for children and youth, with a crèche for babies.

Major Developments April 2024 to March 2025

Page: 3

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

FINANCIAL REVIEW

Income generation

The church’s total income for the year was £235,048 ( 2024: £232,976). Donations of £143,438 have been received during the year (2024: £142,988). Activities for generating funds have increased to £24,523 (2024: £18,207). This is principally because of variations in lettings income due to new bookings.

Expenditures

Total Expenditures were £206,843 (2024: £194,775). Expenditure increased compared to prior year. This was primarily driven by the increase in staff costs compared to prior year as the Assistant Pastor role was filled for all 12 months.

Funds

Overall funds have increased by £28,207 throughout the year.

Unrestricted funds have increased by £10,382 over the year as expenditure remained stable and giving increased through the year.

The Capital fund increased by £29,007.

Restricted funds have decreased by £11,184 due to the finalisation of grants of the Edible High Town project and refugee ministry.

Reserves policy

The church holds unrestricted and restricted funds. Transfers are made from unrestricted to restricted funds in order to prevent restricted funds from going into deficit. Following a review at the Trustees meeting in June 2025, we have amended our policy to state that unrestricted funds should have reserves a minimum of 2 months and maximum of 6 months of normal expenditure. Where reserves are higher/lower than these figures then Trustees should be notified and (where necessary) a plan of action agreed. We would only expect unrestricted funds to increase about the 6 month threshold where specific projects are being planned for subsequent years.

Page: 4

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Hope Church Luton Trust is a company limited by guarantee, incorporated on 20th January 2010 and registered as a charity on 1st February 2010. The church previously operated as an unincorporated charity. The company was established by a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Appointment of responsible individuals and elders

The Church is governed by its responsible individuals, who are appointed according to the Articles of Association.

The responsible individuals and elders, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the period up to the date of this report are set out on page 5. Responsible Individuals and Elders are closely involved in the church’s operations prior to appointment and are appointed according to their ability to lead the church and the skills they bring to the post. Existing Responsible Individuals, Elders and new appointees have a good knowledge of the operation of the Church prior to appointment.

Responsible Individuals and Elders are aware of the legal requirements in connection with the charitable company. New appointees are supported in their posts by existing appointees. New appointees are also provided with copies of the Memorandum and Articles of Association, latest financial statements and guidance from the Charity Commission, including the Charity Commission guide ‘The Essential Trustee’.

Risk management

The Trustees have assessed the major risks to which the church is exposed, in particular those relating to the operations and finances of the church. The Trustees are satisfied that systems are in place to mitigate their exposure to major risk.

REFERENCE AND ADMINISTRATIVE INFORMATION

Company Registration No: 07131310 Charity Registration No: 1133954 MANAGING TRUSTEES/DIRECTORS Trustees/Directors: Jonathan Adams Tony Thompson John Telford Michael Reynolds REGISTERED ADDRESS Hope Church, Luton Villa Road Luton Bedfordshire. LU2 7NT England INDEPENDENT EXAMINER Mervyn Thomas (Coopted to attend Board meetings) 128 Putnoe Lane Bedford, MK41 8LS PRINCIPAL BANKERS NatWest Bank 501 Silbury Boulevard Milton Keynes. MK9 3ER

Page: 5

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

TRUSTEES’ RESPONSIBILITIES

The Trustees/Directors are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable laws and regulations.

Company law requires the Trustees/Directors to prepare financial statements for each financial year. Under that law, the Trustees/Directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

The Trustees/Directors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011 and in accordance with the small companies regime under the Companies Act 2006.

ON BEHALF OF THE TRUSTEES

Jonathan Adams 13/06/2025

Page: 6

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

INDEPENDENT EXAMINER’S REPORT TO TRUSTEES OF HOPE CHURCH LUTON TRUST

on the accounts for the year to 31[st] March 2025 as set out on pages 8 – 14 in this document.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

Independent examiner's statement

It is my responsibility to:

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:

Signed:

Mervyn Thomas 128 Putnoe Lane Bedford MK41 8LS

Dated: 12/06/2025

Page: 7

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

STATEMENT OF FINANCIAL ACTIVITIES
Total
Total
At 31st March 2025 Notes Unrestricted Restricted Capital Funds Funds
Funds Fund Fund 2025 2024
£ £ £ £ £
Incoming Resources 3
Voluntary income 162,466
8,645

-

171,111

175,122
Activities for generating funds 24,523
-

-

24,523

18,207
Charitable activities - Grants -
39,414

-

39,414

39,647
Total Incoming Resources 186,989 48,059 - 235,048 232,976
Resources Expended 4
Raising funds 159
58

-

217

140
Charitable activities 147,424
59,202

-

206,626

194,635
Total Resources Expended 147,583 59,260 - 206,843 194,775
-
Net income/(expenditure) 39,406 (11,201) - 28,205 38,201
Transfers between funds (29,024)
17

29,007

-

-
Net movement in funds 10,382 (11,184) 29,007 28,205 38,201
Reconciliation of funds:
Total funds brought forward 25,231
34,017

435,941

495,189

456,988
Total funds carried forward 35,613 22,833 464,948 523,394 495,189

(Continued)

Page: 8

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

BALANCE SHEET

At 31st March 2025

BALANCE SHEET
At 31st March 2025
Total Total
Total
Notes Unrestricted Restricted Capital Funds Funds
Funds Fund Fund 2025 2024
£ £ £ £ £
Fixed assets 5 598,712 598,712
598,712
598,712
598,712
Current assets
Debtors (less than 1 year)) 6 2,877 - -
-
-
2,877
2,877
5,786
Cash at bank and in hand 32,736 22,833 22,833
-
-
55,569
55,569
47,784
Total current assets 35,613 22,833 - 58,446 53,570
Short Term Liabilities 7 - - -
-
-
-
-
Long term liabilities - Mortgage (133,764) (133,764)
(133,764)
(133,764)
(157,094)
Total assets less liabilities 35,613 22,833 464,948 523,394 495,188
Charity Funds 8
Unrestricted funds 35,613 35,613 35,613
25,191
Restricted Funds 22,833 22,833 22,833 22,833
34,057
Endowment Fund 464,948 464,948
464,948
464,948
435,941
Total funds 35,613 22,833 464,948 523,394 495,189

For the year ending 31st March 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime under the Companies Act 2006 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011.

ON BEHALF OF THE TRUSTEES

Dated: 13th June 2025

The notes on pages 10 to 15 form part of these financial statements.

Page: 9

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

1. BASIS OF PREPARATION

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts 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

and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The Charity is a going concern. Income generation through members’ donations is maintaining adequate reserves

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

2. ACCOUNTING POLICIES

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period.

2.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. and in accordance with the Companies Act 2006 and the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and with the Charities Act 2011.

2.2 Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the church. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Transfers are made from unrestricted to restricted funds as necessary to prevent restricted funds from going into deficit. The Endowment or Capital fund is to hold the Church Property.

2.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities (SoFA) when the church becomes entitled to the income, it is more likely than not that it will receive the resources and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the SoFA when receivable. Grants are included in the SoFA when the general income recognition criteria above are met and in the case of performance-related grants income is recognised to the extent that the specified goods or services have been provided. Donated services and facilities are included at the value to the church where this can be measured reliably. The value of services provided by volunteers has not been included in these accounts. Investment income is included when received.

2.4 Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT that cannot be fully recovered, which is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Page: 10

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the church (as a charitable company) and include the audit fees and costs linked to the church’s legal constitution.

2.5 Fixed assets

No depreciation is provided on freehold land or buildings, following a change in accounting policy implemented in the Accounts for the period ended 31st March 2018.

2.6 Pension costs

Employees of the church are entitled to join a defined contribution pension scheme. The church contribution is limited to the contributions disclosed in note 3.

2.7 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2.8 Creditors

Creditors (including accruals) are recognised when due at the balance sheet date.

3. ANALYSIS OF INCOME

3. ANALYSIS OF INCOME
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Voluntary Income £ £ £ £
Donations 135,285
8,153

143,438

142,988
Gift Aid 27,181
492

27,673

32,134
Total Voluntary Income 162,466 8,645 171,111 175,122
Activities for generating funds
Building Hire 20,495
-

20,495

14,080
Car Park 3,150
-

3,150

2,040
Sales (Books, Courses and Events) 878
-

878

2,087
Bank Compensation
Total Activities for generating Funds 24,523 - 24,523 18,207
Charitable Activities -
Grants -
39,414

39,414

39,647
Grand Total Incoming Resources 186,989 48,059 235,048 232,976

Page: 11

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

4 ANALYSIS OF EXPENDITURE
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Expenditure on raising funds £ £ £ £
Total expenditure on raising funds 159
58

217

140
Expenditure on Charitable Activities -
Employee Salaries 72,128
32,663

104,791

96,219
Employer's National Insurance 20,193
1

20,194

27,934
Pension Contributions 10,384
-

10,384

10,039
Sub Contractors -
7,604

7,604

2,340
Expenses 423
5,382

5,805

1,323
Visiting Speakers 90
-

90

605
Training 1,855
18

1,873

310
Total Staff Costs 105,073 45,668 150,741 138,770
Utilities 7,899
-

7,899

9,241
Maintenance 6,761
-

6,761

4,080
Building Allocation -
-
Insurance 2,682
-

2,682

2,616
Office Services and Supplies 1,262
657

1,919

4,806
Subscriptions 3,579
288

3,867

2,775
Legal and professional 278
300

578
Equipment 533
896

1,429

439
Catering 1,808
4,213

6,021

725
Mortgage Interest 6,566
-

6,566

7,526
Governance 394
-

394

220
Bank Charges 309
-

309

266
Total Establishment Costs 32,071 6,354 38,425 32,694
Children 44
-

44

94
Youth 1,103
127

1,230

542
Conferences and Events 971
392

1,363

3,804
DIrect Project -
2,945

2,945

2,086
Resources 559
107

666

67
International Donations 2,400
2,325

4,725

13,723
Giving Allocation -
-
Local Donations 4,665
1,284

5,949

2,855
Catalyst 316
-

316
Alpha 222
-

222
Evangelism -
-

-
Total Ministry 10,280 7,180 17,460 23,171
TOTAL EXPENDITURES 147,583 59,260 206,843 194,775

Page: 12

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

4.4 Trustees Disclosures

Mr Jonathan Adams receives remuneration as Pastor of the Church. No trustee has received expenses in connection with trustee-related matters.

5 Tangible fixed assets

Cost or valuation Freehold land
Equipment &

Total
& buildings Fittings
£ £ £
Brought Forward 598,712
18,507

617,219
Disposals -
-

-
Additions in the year at cost -
-

-
Carried Forward 598,712 18,507 617,219
Depreciation
Brought Forward -
18,507

18,507
Disposals -
-

-
Additions in the year at cost -
-

-
Carried Forward - 18,507 18,507
Net Book Value
Net Book Value at March 2023 598,712
-

598,712
Net Book Value at March 2024 598,712 - 598,712
6 DEBTORS AND PREPAYMENTS
Debtors less than 1 year 2025 2024
£ £
Gift Aid Receivable 2,877
5,786
Total 2,877 5,786
7 CREDITORS AND ACCRUALS
2025 2024
£ £
Short-term creditors and accruals -
-
Long-term creditors - Mortgage loan 133,764
157,094
Total 133,764 157,094

Page: 13

HOPE CHURCH LUTON TRUST TRUSTEES REPORT and FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2025

8. CHARITY FUNDS

Details of All Funds with movements during the CURRENT reporting period 2024-2025

Opening Closing
Fund Balance Income Expenditure Transfers Balance
Total Unrestricted 25,231 186,989 (147,583) (29,024) 35,613
Koudougou -
2,400

-

-

2,400
Understanding Islam -
-

-

-

-
Children Project (17) -
-

17

-
Newday 598
3,113

(2,498)

-

1,213
Social Fund 2,750
758

(908)

-

2,600
Refugees 6,345
3,070

(5,696)

-

3,719
Open House Lounge 4,162
22,749

(24,232)

-

2,679
High Town Community Projects 19,176
14,019

(23,346)

-

9,849
Toby & Heather Johnson 502
1,920

(2,325)

-

97
Springs 501
30

(255)

-

276
Total Restricted 34,017 48,059 (59,260) 17 22,833
Capital Fund 435,941 -
-

29,007

464,948
TOTAL FUNDS 495,189 235,048 (206,843) - 523,394

8.2 Details of all funds with movements during the previous reporting period 2023-2024

Opening Closing
Fund Balance Income Expenditure Transfers Balance
General Church 15,134 177,590
(149,076)

(18,457)

25,191
Total Unrestricted 15,134 177,590 (149,076) (18,457) 25,191
Children Project 281 -
(298)

-

(17)
Newday 1,004 1,565
(1,971)

-

598
Social Fund 1,954 2,486
(1,690)

-

2,750
Refugees 6,400
(55)

-

6,345
Open House Lounge 10,178 11,500
(17,516)

-

4,162
High Town Community Projects 10,474 22,248
(13,546)

-

19,176
Toby & Heather Johnson 479 10,646
(10,623)

-

502
Springs 501
-

-

501
Building Fund 40
-

-

40
Total Restricted 24,370 55,386 (45,699) - 34,057
Endowment 417,484 -
-

18,457

435,941
TOTAL FUNDS 456,988 232,976 (194,775) - 495,189

Page: 14