2023-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

CHARITY REGISTRATION No: 1137502 COMPANY REGISTRATION No: 07273639

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

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	SOUTH HILL CHURCH (HEMEL HEMPSTEAD)
	(A COMPANY LIMITED BY GUARANTEE)
	CONTENTS
Page 3	Legal & Administrative Information
Pages 4 to 11	Report of the Directors'
Page 12	Independent Examiner's Report
Page 13	Statement of Financial Activities
Page 14	Balance Sheet
Pages 15 to 20	Notes to the Financial Statements

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1137502 COMPANY REGISTRATION NUMBER 07273639 DATE OF INCORPORATION 4th June 2010 START OF FINANCIAL YEAR 1st January 2023 END OF FINANCIAL YEAR 31st December 2023 DIRECTORS AT 31ST DECEMBER 2023 Kathryn McKerrell (Chair) Robin Oakes Claire Nicell Resigned 4.12.23 Richard Hudson Gabriele Henderson John Sweetnam (Company Secretary)

SPIRITUAL LEADERS Brian Boggis (Pastor) Robin Oakes Patricia Moh Charlie Farmery

GOVERNING DOCUMENT

Memorandum and Articles of Association Dated 4th June 2010.

OBJECTS

REGISTERED ADDRESS

To advance the Christian faith in Hemel Hempstead, Hertfordshire and other parts of the UK or the world as the trustees may see fit. To relieve sickness and financial hardship and to promote good health by the provision of funds, goods or services. To promote community facilities for educational, recreational and other leisure time occupation in the interest of social welfare for persons who have need.

South Hill Centre Cemetery Hill Hemel Hempstead Hertfordshire HP1 1JF

BANKERS

INDEPENDENT EXAMINER

Santander UK Plc 2 Triton Square Regent's Park London NW1 3AN K Gomes Independent Examiners Ltd Unit 2 ,The Broadbridge Business Centre Delling Lane, Bosham PO18 8NF

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

The Trustees present their report and the financial statements of the Company for the period 1st January to 31st December 2023.

Constitution and Governance

The Church was registered as a Private Limited Company, limited by guarantee on 4[th] June 2010 - company number 7273639 - and subsequently with the Charity Commission - charity number 1137502.

The Company is established under a Memorandum of Association which sets out its objects and powers. It is governed under its Articles of Association.

The Trustees have dual roles, one being Trustees, the other being as Directors of the Company for the purpose of company law.

The Trustees during the period were:

Kathryn McKerrell (Chair) Robin Oakes Claire Nicell (resigned 4 December 2023) Richard Hudson John Sweetnam – (Company Secretary) Gabriele Henderson

These Trustees bring a unique set of skills to the company’s business. They include an accountant, a nurse, two engineers, a learning mentor and a teacher. Each has significant professional skills and recognises the importance of personal training, including the need to attend appropriate training courses in order to keep up to date with developments in Trustee and Director responsibilities. They are all committed to the aims and objectives of the Charity.

The Church’s Memorandum of Association recognises the role of Spiritual Leadership in the spiritual governance of the Church. Spiritual Leadership during the period of these accounts was Robin Oakes and Brian Boggis for the whole year, joined by Patricia Moh and Charlie Farmery from 30 October 2023 (the Church leaders). This Report therefore is concerned with the proper management and administration of the charity in accordance with the Articles and in furtherance of the Objects.

The Trustees have purchased Trustee indemnity insurance.

Aims and Objectives for the Public Benefit

This statement is required by the Charities Act 2006. In preparing these comments we have had regard to the Charity Commission’s public benefit guidance (Reg 40 (2) (c) (ii))

The Church Leaders and Trustees are aware of the Commission’s guidance on public benefit and in particular the specific guidance on charities for the advancement of religion.

No charge is made for any regular Church activities, and they are open to the general public.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

The Vision of the Church

The vision God has given us is to equip the Church to serve God and reach our community.

The Church’s Mission Statement

We aim to be a place:

• To belong, where everyone is valued.

• Of exciting discovery and dynamic growth.

• Where everyone is encouraged through the compelling Love of God to reach their true potential.

• Where the Bible is truly taught and its values upheld.

• That is passionate about worship.

• That experiences the joy and privilege of prayer and understands its importance and value.

• With a heart of compassion that engages with and connects to our contemporary world.

The following points highlight some of the benefits provided by the Church:

• The Church holds weekly services on Sunday mornings which are live streamed to Facebook and YouTube. The format and content of these meetings vary from week to week and include Bible teaching, worship, baptism, communion, dedications, family worship and other activities.

• At the same time as the Sunday morning services there are activities for children and youth which include Bible teaching, worship, craft and other activities.

• Some 90 people regularly attend the Sunday morning services in person, of which 20 youngsters attend the children and youth activities. Numbers watching on YouTube can be as high as 100.

• The Church has groups which meet for Prayer and encourages personal prayer and devotion times for members. There are a number of Family Care groups which provide support and encouragement in the Christian life to those who attend Church. A weekly email is issued with a summary of recent services, news and issues for the Church members to pray about and be involved in.

• The Church has also organised informal social activities. Some of these are for men and women separately, some are geared to families and all provide an opportunity to support and encourage one another as well as a relaxed atmosphere to introduce others to the activities of the Church.

• The Church’s website is www.southhillchurch.co.uk.

• The Church has continued to support a number of ministers and their work in the Eastern Cape Province in South Africa as well as missionaries in the UK and overseas during the reporting period.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

The Church also works very closely with South Hill Centre, a separate charity originally set up by the Church to offer pre-school education facilities, but which now also runs the building in which the Church meets and provides a comprehensive range of community activities. The Centre’s activities include a wide range of activities supporting families, activities for the elderly, careers and job seeking advice and makes available facilities for many local charities and community groups to use. Church members are actively encouraged to support the Centre both financially and as volunteers in its activities. More information can be found at www.southhillcentre.co.uk

Main Objectives for 2023

OBJECTIVES

ACHIEVEMENTS

•	Continue to support the Spiritual	•	A key part of this is the development
	Leadership of the Church as they seek		of teams to support Leadership.
	to grow the Church in maturity,		Some teams have been established
	numbers and Christian witness and		and are working well, such as the
	service in the community as we live out the vision set out in this document		preaching and pastoral care teams. There are others that the leadership aims to establish to more fully
	and specifically in 2023 as we focus		support the leadership.
	on the use of social media to promote
	Church development.
•	Identify new opportunities for serving the community and implement those that are appropriate and achievable with the resources available.	•	The church has continued to work with Centre to support victims of domestic abuse and others who are in general need of support, asylum seekers and others who come to the
			church seeking fellowship.
•	Coordinated by our Children and
	Youth workers, encourage the
	discipleship of the children and youth
	that belong to the church and in the
	local community through appropriately designed sessions and	•	This is an on-going objective.
	groups.		.
•	Participate in ensuring we remain a
	living dynamic family, providing
	support, discipleship and

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

encouragement for all ages including an Alpha course and other material for new Christians and those enquiring about the Christian faith.

• Although we were not able to run an Alpha group during the year, we continue to explore other opportunities for new and more

  • long-standing Christians to develop their faith.

• Support those in the Church family who are called to serve throughout the world.

• Tim and Miranda Heathcote are based in Spain with YWAM\CMS and we continue to support them.

• • Ric and Tulin Munro continue their work in Turkey.

• Continue to review our general policies and procedures to ensure we meet the Charity Commission best practice recommendations.

• All policies and procedures are regularly reviewed.

• GDPR and the use of iKnow (church management software), continue to be priorities.

• Continue to support Pastor Monde and the church and development projects at Mgezwa, South Africa partly by encouraging Brian the pastor and others in the Church to visit the project. South Hill will also help the local Church to develop its mission in a neighbouring village.

• The Church in Mgezwa has faced a number of challenges over recent years in relation to its ownership of its main site. The Church has supported the Church in Mgezwa with information and history that we were party to, plus prayer and encouragement. Our pastor has been able to visit them in 2023.

Activities

We held the following activities in the Church building:

• Sunday Services. Throughout the year we have videoed our services and uploaded them to our YouTube channel.

• Our Sunday Activities for children and young people . We ran Lookout on Sunday mornings for children between 5 and 11, Lookout Junior for those under 5, and our young people of senior school age are catered for in Ignite . A number have left to go to university in the last few years but continue in their faith and come back to South Hill when home.

• • During the week Compass club members for youngsters between 5 and 11 years and Girl Talk for young ladies.

Also, during the week Prayer and Family Care groups met in person and/or on-line.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

Other activities are organised and run by volunteers from amongst church people but under the auspices of South Hill Centre, the charity which supports the Church’s community activity:

• Squealers Carers’ and Toddlers’ group

• Table Talk, a meal and social engagement with our senior citizens and those who are lonely. Many of these people have no formal connection with the Church.

• We have continued to provide support for victims of violence and hard to reach people.

All this activity can only be maintained because approximately 50 people from the church volunteer to help lead them. This involves significant preparation and clearing up. In addition, many of these same people support other activities in the Centre giving freely of their time and resources. The Church Leaders and Trustees really appreciate all the resources given so willingly to help achieve the vision God has given the church.

Working together with other Churches in Hemel

The Church is a member of Churches Together in Hemel Hempstead.

The Church is regularly represented at the monthly Pray Hemel and gives support to DENS (working with the homeless) and the Dacorum Foodbank, where it is now a distribution centre. The Church also supports Youth across Hemel, the Christian secondary schools work. The Church has for many years supported Andrew Masters and Discovery which works in a large number of junior schools throughout Hemel.

Supporting those in our Church family called to serve in the UK and throughout the world

Eight full time workers and outreach opportunities, as listed in the attached accounts, both overseas and in the UK, were supported via the Missionary Fund. These included Ric and Tulin Munro working in Turkey, Tim and Miranda Heathcote in Spain, Youth across Hemel’s work amongst secondary schools and Bibles for Children who distribute Bibles to primary school children in Hemel Hempstead.

Assisting fellowships overseas to develop, particularly in South Africa

South Hill Church has for many years had an ongoing relationship with Pastor Monde and his church at Mgezwa, near Lusikisiki.

Main Objectives for 2024

The main objectives for 2024 are to:

• Continue to support the Spiritual Leadership of the Church as they seek to grow the Church in maturity, numbers and Christian witness and service in the community as we live out the vision set out in this document and specifically in 2024 as we focus on the use of social media to promote Church development.

• Identify new opportunities for serving the community and implement those that are appropriate and achievable with the resources available.

• Coordinated by our Children and Youth workers, encourage the discipleship of the children and youth that belong to the church and in the local community through appropriately designed sessions and groups.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

• Participate in ensuring we remain a living dynamic family, providing support, discipleship and encouragement for all ages including an Alpha course and other material for new Christians and those enquiring about the Christian faith.

• Support those in the Church family who are called to serve throughout the world.

• Continue to review our general policies and procedures to ensure we meet the Charity Commission best practice recommendations.

• Continue to support Pastor Monde and the church and development projects at Mgezwa, South Africa partly by encouraging Brian the pastor and others in the Church to visit the project. South Hill will also help the local Church to develop its mission in a neighbouring village.

Financial Review

The accounts reflect 12 months activity.

The accounts have been prepared using ExpensePlus.

Voluntary donations of £112,076 were received in the period, an increase from £86,245 the previous year. One of the reasons for this increase is £12,164 donated to earthquake relief in Turkey. Ric and Tulin Munroe have worked in Antakya for many years and were actually caught in the earthquake. They encouraged concerned individuals and organisations to donate towards relief work being carried out by their partner church in Turkey. Most of the money received, and then passed on was from other organisations who channeled the funds to Turkey through South Hill Church.

A substantial amount of the donations come from monthly standing orders set up by members of the church, with the rest coming in our weekly offerings on Sunday mornings. The benefits of Gift Aid are explained to donors and a significant majority meet the Gift Aid criteria, so that £16,015 is included in the total for Gift Aid reclaims.

During the period, the Company spent £105,184 on charitable activities, an increase from £81,763 the previous year.

An amount of £20,780 was given to mission groups, earthquake relief and individuals in the UK and £7,966 was paid out to various projects in South Africa, some of which were supporting individuals through training and education to benefit their local communities and churches. This compares to £7,696 in the previous year. The increase is mainly associated with the earthquake relief. These gifts are detailed in Note 5.

We are aware of the best practice requirements relating to finance given to overseas charities and have appropriate controls in place to verify that money donated is being spent on charitable activities. These include controls over the release of funds from the UK and regular visits by members of the Church to verify that money has been spent on the projects for which it was designated.

Reserves Policy and Going Concern

The financial position of the Church remains satisfactory, with £42,681 of unrestricted funds in the bank (£33,165 at the end of the previous year) and restricted funds of £3,110 (£4,615 end of previous year). With expenses running at some £99,912 (excluding earthquake funds) in calendar year 2023 (an

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

average of £8,326 per month), best practice would require us to have 3 months expenditure in the bank (£24,9787) to ensure we have sufficient to meet an unexpected down-turn in giving or an unexpected expense. With a year end balance of over £43,000, the Trustees are satisfied that the charity is carrying sufficient reserves. The Trustees will seek to maintain a ratio of at least 3x monthly expenditure during 2024.

The restricted funds of £3,110 represent gifts from individuals and earmarked church funding made to support the various people and activities as listed in Note 5.

There is regular communication with the people and activities, for which funds are being held, and funding needs are identified and funds transferred, as necessary.

Risk Management

The Trustees are aware of the need to properly manage and mitigate the risks faced by the company. They work closely with the Directors of South Hill Centre to ensure a comprehensive approach is adopted to the major strategic, business and operational risks faced by the Companies and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to minimise those risks. They also regularly consider emerging risks which might affect the company.

A risk register is in place, and comprehensive child protection, equality and diversity, health and safety and data protection policies have been adopted. Specific training is given where appropriate to volunteers and employees to help mitigate risks.

Related parties

The Company has no related parties but has worked closely with South Hill Centre and other agencies in fulfilling its aims and objectives.

Small Companies Provisions

The report has been prepared in accordance with the special provisions of part vii of the Companies Act 2006 relating to small companies.

Statement of Directors’ Responsibilities

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to: -

• a) select suitable accounting policies and then apply them consistently;

• b) make judgements and estimates that are reasonable and prudent;

• c) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• d) state whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed and explained in the financial statements.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31[st ] DECEMBER 2023

The Directors are responsible for maintaining adequate accounting records which disclose, with reasonable accuracy at any time, the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are also responsible for the contents of the Trustees’ Report and the responsibility of the independent examiner in relation to the Directors’ Report is limited to examining the report and ensuring that' on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

The Directors have approved the attached statement of financial activities and balance sheet for the year ended 31 December 2023 and confirm that they have made available all information necessary for its preparation.

Approved by the Directors on the ………24 June 2024……………………...

Signed on their behalf by Director

Print Name: John Sweetnam, Treasurer and Company Secretary

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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the charity trustees of South Hill Church (Hemel Hempstead) on my examination of the accounts for the year ended 31st December 2023 set out on pages 13 to 20.

Respective responsibilities of trustees and examiner

As the charity’s Trustees of South Hill Church (Hemel Hempstead) (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 South Hill Church (Hemel Hempstead) 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. Respective responsibilities of Trustees and examiner

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 South Hill Church (Hemel Hempstead) 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.

K Gomes FCIE MAAT Independent Examiners Ltd Unit 2,The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

Signed

Date: 2.9.24

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2023

Incorporating Income & Expenditure Account

Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations & Legacies 3a Charitable Activities 3b TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING/ (OUTGOING) RESOURCES Total Funds Brought Forward Transfer Between Funds TOTAL FUNDS CARRIED FORWARD	Unrestricted Restricted TOTAL TOTAL Funds Funds 2023 2022 £ £ £ £ 80,794 27,240 108,034 86,245 4,042 - 4,042 2,589
	84,836 27,240 112,076 88,834
	76,438 28,746 105,184 81,763 1,068 - 1,068 1,020
	77,506 28,746 106,252 82,783
	7,330 (1,506) 5,824 6,051 35,304 4,615 39,919 33,868 - - -
	42,633 3,110 45,743 39,919

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 15 to 20 form part of these financial statements.

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Unrestricted Re5triited 31-1>23 31.Detr22 FuThYs nd5 Totsi Total Flx•d Ass•ts Tangible A55et5 Debtors & Prepayments Cash at Bank aTl in Hand 4.739 39,036 4.739 42.146 3.279 37.780 3,110 Credittsrn: amounts Pdlllng due ¥¥rthin one year 1,142 1.142 1,140 CURRENT ASSEYS 42,633 3.110 45.743 39,919 Long Temi U•bllltl•&" amount in more than one year NET ASSEWS 635 Totsl Funds of the Ch•rlty General Funds Re5trirted Funos 42,633 42,633 3,110 35,304 4,615 3,110 633 For the financlal year eftdlng 31 December 2023 the charlty efttliled to exemwon from oudlt under sectSon 477 of the Companies Art 2006 relatlng to small mrnponies. Directorfs responslbilities . . The members have not requlred the tharity to obtaln an audlt of Its accounts lor the ytar In qUes￿on In Cordan￿ wlth sectlon 476 ', and . The directors ocknowledge thelr respoThsibllltles for complying wth the requlrements of the Art wlth respect to actountlng rec(*ds and the prepèration of account5. These accounts have been prepared In accordance with the w)vlslons Jpplkable to companies Subject to the small companies regime. The flnan¢lal #at¢ments on pages 13 to 20 were approved by the Trustees. and authodsed and signed on their behalf by.. Approved by the Dlrect¢)rs on the................. Signed on their behalf by Dlrector............ Prlnt Nome .

SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

Basis of Preparation

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 notes. The 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 (FRS102) - (Charities SORP - FRS102) and the Charities Act 2011.

The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Incoming Resources

Recognition of Incoming Resources

These are included in the Statement of Financial Activities (SOFA) when:

▪ the charity becomes entitled to the resources;

▪ the Directors are virtually certain they will receive the resources; and

▪ the monetary value can be measured with sufficient reliability

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.

Grants and Donations

Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Tax Reclaims on Donations and Gifts

Incoming resources from tax reclaims are included in the SOFA in the same financial period as the gift to which they relate.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report if applicable.

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the Directors' meetings and cost of any legal advice to Directors on governance or constitutional matters.

Changes in Accounting Policies and Previous Accounts

There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

Fixed Assets

These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.

2. TANGIBLE FIXED ASSETS

The Charity held no fixed assets investments during this or the previous financial year.

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

31st December 2023: None. 31st December 2022: None.

3. INCOMING RESOURCES

a) Donations & Legacies Gifts, Tithes & Offerings Gift Aid Tax Recovered Missionary Fund b) Charitable Activities Conference Book Sales Embrace Wreath Making South hill Centre	Unrestricted Restricted TOTAL TOTAL Funds Funds 2023 2022 £ £ £ £ 64,779 - 64,779 64,009 16,015 - 16,015 16,122 - 27,240 27,240 6,114
	80,794 27,240 108,034 86,245
	- - - 100 2,318 - 2,318 2,449 36 - 36 40 1,688 - 1,688 -
	4,042 - 4,042 2,589

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

4. RESOURCES EXPENDED

Notes a) Charitable Activities Activities & Events Bank Charges and Fees Books & Manuals Child Protection Children's & Youth Expenses Children's Worker & Youth Workers Salary 10 Christian Music Copyright Churches Together Subscription Conferences Costs Evangelical Alliance Gifts & Donations Insurance Costs Missionary Fund 5 PA / Music Equip Pastoral Expenses Pastor's Fees Printing, Printing & Stationery Project Costs South Hill centre use donation Telephone Costs Travel & Entertaining Website Costs b) Governance Costs Independent Examiners Fees 8	Unrestricted Restricted TOTAL TOTAL Funds Funds 2023 2022 £ £ £ £ 1,453 - 1,453 2,675 43 - 43 20 149 - 149 344 326 - 326 212 1,277 - 1,277 1,434 29,338 - 29,338 27,273 1,262 - 1,262 1,168 40 - 40 40 - - - - 250 - 250 250 999 - 999 - 648 - 648 460 - 28,746 28,746 13,293 396 - 396 - 3,611 - 3,611 1,387 30,870 - 30,870 31,941 239 - 239 164 3,214 - 3,214 - 1,750 - 1,750 250 53 - 53 252 - - - 105 520 - 520 494
	76,438 28,746 105,184 81,763
	1,068 - 1,068 1,020
	1,068 - 1,068 1,020

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

5. RESTRICTED FUNDS

Missionary Fund	Opening Closing Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 4,615 27,240 28,746 - 3,110
	4,615 27,240 28,746 - 3,110

The Charity's cash reserves include an amount representing the balance of the restricted fund.

Missionary Fund Analysis

Missionary Fund Analysis
GENERAL Antakya Earthquake Relief Gifts to Individuals Ric & Tulin Munro Tim & Miranda Heathcote Men's Breakfast Esmaiel Africa Travel Bibles for Children AFRICA Agricultural Project at Lusikisiki Victoria Pastor Matheson Pastor Monde and family Pre-School Support at Lusikisiki Africa General fund	Balance Balance 01-Jan-23 Income Expenditure Transfers 31-Dec-23 £ £ £ £ £ - 12,187 12,164 23 75 - - 75 - 3,500 3,500 - - 3,650 3,600 50 - 16 16 - 645 105 750 - - - 750 750 -
	720 19,458 20,780 - 602 - 250 18 267 1 - - 777 1,162 1,635 304 - 2,910 2,962 52 - 2,869 3,230 3,102 2,997 - 462 - 462
	3,895 7,782 7,966 - 3,711
	4,615 27,240 28,746 - 3,110

Africa General includes amounts transferred to the church in Lusikisiki's Standard Bank account to be drawn down as directed by South Hill Church. When amounts are withdrawn they will be recorded against the appropriate expense line and an offsetting reduction recorded against General.

Prior Year Restricted Funds

Prior Year Restricted Funds Missionary Fund	Balance Balance 01-Jan-22 Income Expenditure Transfers 31-Dec-22 6,994 7,000 13,293 3,916 4,615
	6,994 7,000 13,293 3,916 4,615

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

6. CASH AT BANK AND IN HAND

Cash at Bank	Unrestricted Restricted Total Total Fund Fund 31-Dec-23 31-Dec-22 £ £ £ £ 39,036 3,110 42,146 37,780
	39,036 3,110 42,146 37,780

7. DEBTORS AND PREPAYMENTS

7. DEBTORS AND PREPAYMENTS
Gift Aid Tax Recoverable Barclaycard	Unrestricted Restricted Total Total Fund Fund 31-Dec-23 31-Dec-22 £ £ £ £ 4,739 - 4,739 3,202 - - - 77
	4,739 - 4,739 3,279

8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR

PAYE & N.I Sundry Creditors Independent Examiners Fees	Unrestricted Restricted Total Total Fund Fund 31-Dec-23 31-Dec-22 £ £ £ £ - - 120 74 - 74 - 1,068 - 1,068 1,020
	1,142 - 1,142 1,140

9. LONG TERM LIABILITIES: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR

The Charity has no long term liabilities during this or the previous financial year.

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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2023

10. STAFF COSTS AND NUMBERS

2023 £ Gross Wages and Salaries 26,866 Employer's National Insurance Costs 1,352 Pension Contributions 1,120 29,338 Employees who were engaged in each of the following activities: 2023 TOTAL Activities in furtherance of organisation's objects 2	2022 £ 26,275 - 998
	27,273
	2022 TOTAL 2

The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of over £60,000. (2022:None)

11. DIRECTORS AND OTHER RELATED PARTIES

J Sweetnam received the sum of £287 for reembursement of expenses,no other payments were made to directors or any persons connected with them during this financial period. No material transaction took place between the charity and a director or any person connected with them.

Total aggregated donations (excl Gift Aid) from Trustees and related parties in the financial year was £29,881(2022:£24,644)

12. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee and is a Charity registered with the Charity Commission number 1137502 and is not, therefore, subject to Corporation Tax and does not have a Share capital.

Profit / Deficit for the financial year Other Recognised Gains Balance Brought Forward Closing Funds at 31st December 2023	2023 £ 5,824 - 5,824 39,919 45,743	2022 £ 6,051 -
		6,051
		33,868
		39,919

13. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Directors' report. The Director's confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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