ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
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 2024 END OF FINANCIAL YEAR 31st December 2024 DIRECTORS AT 31ST DECEMBER 2024 Kathryn McKerrell (Chair) Robin Oakes (resigned February 2024) Richard Hudson Gabriele Henderson -Resigned 10.10.24 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. To advance the Christian faith in Hemel Hempstead, OBJECTS 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.
REGISTERED ADDRESS South Hill Centre Cemetery Hill Hemel Hempstead Hertfordshire HP1 1JF BANKERS Santander UK Plc 2 Triton Square Regent's Park London NW1 3AN INDEPENDENT EXAMINER 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 2024
The Trustees present their report and the financial statements of the Company for the period 1st January to 31st December 2024.
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 Richard Hudson Gabriele Henderson (resigned 10 October 2024) John Sweetnam (Company Secretary)
These Trustees bring a unique set of skills to the company’s business. They include an accountant, two engineers, 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 (the Church leaders) during the period of these accounts was d :
Brian Boggis Patricia Moh Charlie Farmer Robin Oakes (resigned February 2024).
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 2024
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:
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To belong, where everyone is valued.
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Of exciting discovery and dynamic growth.
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Where everyone is encouraged through the compelling Love of God to reach their true potential.
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Where the Bible is truly taught and its values upheld.
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That is passionate about worship.
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That experiences the joy and privilege of prayer and understands its importance and value.
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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:
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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.
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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.
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Some 90 people regularly attend the Sunday morning services in person, of which 20-30 youngsters attend the children and youth activities. Others who are unable to attend in person will often watch on YouTube.
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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.
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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.
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The Church’s web-site is www.southhillchurch.co.uk which is currently under development.
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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 2024
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 at its activities. More information can be found at www.southhillcentre.co.uk
Main Objectives for 2024
OBJECTIVES
ACHIEVEMENTS
• 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.
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A key part of this is the development of teams to support Leadership. Some teams have been established and are working well, such as the preaching and pastoral care teams. There are others that the leadership aims to establish to more fully support the leadership
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Identify new opportunities for serving the community and implement those that are appropriate and achievable with the resources available.
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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.
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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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This is an on-going objective.
.
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Participate in ensuring we remain a living dynamic family, providing support, discipleship and
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Although we were not able to run an Alpha group during the year, we continue to explore other opportunities for new and more
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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 2024
encouragement for all ages including an Alpha course and other material for new Christians and those enquiring about the Christian faith.
long-standing Christians to develop their faith.
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Support those in the Church family who are called to serve throughout the world.
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Tim and Miranda Heathcote are based in Spain with YWAM\CMS and we continue to support them.
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Ric and Tulin Munro continue their work in Turkey. They now apportion their physical location between Turkey and the UK and while in the UK support the work in Turkey over the internet
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Continue to review our general policies and procedures to ensure we meet the Charity Commission best practice recommendations.
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All policies and procedures are regularly reviewed
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GDPR and the use of iKnow (church management software), continue to be priorities
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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.
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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.
Activities
We held the following activities in the Church building:
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Sunday Services. Throughout the year we have videoed our services and uploaded them to our YouTube channel.
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Our Sunday Activities for children and young people . We also run a crèche for those of 5 and under during the Sunday morning service, 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 year, but continue in their faith and come back to South Hill when home.
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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 2024
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:
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Squealers Carers’ and Toddlers’ group
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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.
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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
Six 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 Pastor Monde in South Africa, 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 2025
The main objectives for 2025 are to:
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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 2025 as we focus on the use of social media to promote Church development.
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Identify new opportunities for serving the community and implement those that are appropriate and achievable with the resources available.
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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 2024
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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.
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Support those in the Church family who are called to serve throughout the world.
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Continue to review our general policies and procedures to ensure we meet the Charity Commission best practice recommendations.
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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 £102,657 were received in the period, a decrease from £112,076 the previous year. One of the reasons for this decrease was the £12,164 donated to earthquake relief in Turkey during 2023. Ric and Tulin Munro 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 channelled 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 £15,763 is included in the total for Gift Aid reclaims.
During the period, the Company spent £89,927 on charitable activities, a decrease from £105,184 the previous year.
An amount of £8,414 was given to mission groups, earthquake relief and individuals in the UK and £6,159 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 £7,966 in the previous year. The decrease is mainly associated with more earthquake relief having been given 2023. 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 release of funds from the UK and regular visits by members of the Church to verify that money has been spent on the projects to which it was designated.
Reserves Policy and Going Concern
The financial position of the Church remains satisfactory, with £49,839 of unrestricted funds in the bank (£42,633 at the end of the previous year) and restricted funds of £5,417 (£3,110 end of previous
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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 2024
year). With expenses running at some £93,144 in calendar year 2024 (an average of £7,761 per month), best practice would require us to have 3 months expenditure in the bank (£23,283) to ensure we have sufficient to meet an unexpected down-turn in giving or an unexpected expense. With a year end balance of over £50,000, 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 2025.
The restricted funds of £5,417 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:-
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a) select suitable accounting policies and then apply them consistently;
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b) make judgements and estimates that are reasonable and prudent;
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c) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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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 2024
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 2024 and confirm that they have made available all information necessary for its preparation.
Approved by the Directors on the ……16[th] June 2025………………………...
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 2024 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:
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accounting records were not kept in respect of South Hill Church (Hemel Hempstead) as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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: 26.8.25
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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
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 TOTAL RESOURCES EXPENDED NET INCOMING/ (OUTGOING) RESOURCES Total Funds Brought Forward Transfer Between Funds TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 88,480 13,273 101,754 108,034 903 - 903 4,042 |
|---|---|
| 89,383 13,273 102,657 112,076 |
|
| 75,362 17,782 92,587 106,252 |
|
| 75,362 17,782 92,587 106,252 |
|
| 14,022 (4,509) 10,070 5,824 42,633 3,110 45,743 39,919 (6,816) 6,816 - - |
|
| 49,839 5,417 55,813 45,743 |
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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SOUTH HILL CHURCH (HEMEL HEMPSTEAD)
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET FOR THE YEAR ENDED 31ST DECEMBER 2024
| Note Fixed Assets Tangible Assets 2 Current Assets Debtors & Prepayments 7 Cash at Bank and in Hand 6 Total Current Assets 8 NET CURRENT ASSETS 9 NET ASSETS Total Funds of the Charity General Funds Restricted Funds 5 Creditors: amounts falling due within one year Long Term Liabilities: amount due in more than one year |
Unrestricted Restricted 31-Dec-24 31-Dec-23 Funds Funds Total Total £ £ £ £ - - - - - - - 4,739 49,902 5,417 55,319 42,146 |
|---|---|
| 49,902 5,417 55,319 46,885 |
|
| 63 - 63 1,142 49,839 5,417 55,256 45,743 |
|
| - - - - |
|
| 49,839 5,417 55,256 45,743 |
|
| 49,839 - 49,839 42,633 - 5,417 5,417 3,110 |
|
| 49,839 5,417 55,256 45,743 |
For the financial year ending 31 December 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities :
. The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476 ; and
. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements on pages 13 to 20 were approved by the Trustees, and authorised and signed on their behalf by:
16 June 2025
Approved by the Directors on the ………………………………………
Signed on their behalf by Director ………………………………………………………… John Sweetnam
Print Name ..............................
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SOUTH HILL CHURCH (HEMEL HEMPSTEAD) (A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
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 2024
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 2024: None. 31st December 2023: None.
3. INCOMING RESOURCES
| a) Donations & Legacies Gifts, Tithes & Offerings Gift Aid Tax Recovered Missionary Fund Other b) Charitable Activities Shoe Box Appeal Embrace Wreath Making South hill Centre |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 73,411 - 73,411 64,779 14,441 1,322 15,763 16,015 - 10,746 10,746 27,240 628 1,206 1,834 - |
|---|---|
| 88,480 13,273 101,754 108,034 |
|
| 90 - 90 - 152 - 152 2,318 661 - 661 36 - - - 1,688 |
|
| 903 - 903 4,042 |
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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 2024
4. RESOURCES EXPENDED
| Notes a) Charitable Activities Activities & Events Bank Charges and Fees Books & Manuals Child Protection Children's & Youth Expenses Christian Music Copyright Churches Together Subscription Conferences Costs Evangelical Alliance Gifts & Donations Governance Costs Insurance Costs Independent Examiners Fees Missionary Fund 5 Other Expenditure PA / Music Equip Pastoral Expenses Pastor's Fees Staff Costs 10 Printing, Printing & Stationery Project Costs South Hill centre use donation Telephone Costs Travel & Entertaining Website Costs |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 106 - 106 1,453 40 - 40 43 113 - 113 149 349 - 349 326 1,360 - 1,360 1,277 1,497 - 1,497 1,262 40 - 40 40 - - - - 250 - 250 250 - - - 999 198 - 198 - 664 - 664 648 1,080 - 1,080 1,068 - 17,782 17,782 28,746 557 - - - 20 - 20 396 647 - 647 3,611 32,820 - 32,820 30,870 31,473 - 31,473 29,338 217 - 217 239 535 - 535 3,214 3,000 - 3,000 1,750 249 - - 249 - 53 13 - 13 - 632 - 632 520 |
|---|---|
| 75,362 17,782 92,587 106,252 |
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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 2024
5. RESTRICTED FUNDS
| Missionary Fund | Opening Closing Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 3,110 13,273 17,782 6,816 5,417 |
|---|---|
| 3,110 13,273 17,782 6,816 5,417 |
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 Embrace Women's Breakfast AFRICA Agricultural Project at Lusikisiki Victoria Pastor Matheson Pastor Monde and family Pre-School Support at Lusikisiki Africa General fund |
Balance Balance 01-Jan-24 Income Expenditure Transfers 31-Dec-24 £ £ £ £ £ 23 1,045 665 403 75 2,992 3,070 3 - - 3,250 3,250 - 50 1,475 3,600 2,125 50 - 276 - 276 750 - 289 289 - 750 - - - 750 750 - - 13 - 13 |
| 602 - 6,090 11,624 6,128 8 - 1 1 - - - - 985 669 316 - 304 1,069 1,367 6 52 - 2,795 2,764 21 - 2,997 3,000 1,043 4,954 462 320 - 782 |
|
| 3,711 7,183 6,158 688 5,425 |
|
| 3,110 13,273 17,782 6,816 5,417 |
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 Missionary Fund |
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 |
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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 2024
6. CASH AT BANK AND IN HAND
| Cash at Bank 7. DEBTORS AND PREPAYMENTS Gift Aid Tax Recoverable |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 49,902 5,417 55,319 42,146 |
|---|---|
| 49,902 5,417 55,319 42,146 |
|
| Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ - - - 4,739 |
|
| - - - 4,739 |
8. CREDITORS AND ACCRUALS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Sundry Creditors Independent Examiners Fees |
Unrestricted Restricted Total Total Fund Fund 31-Dec-24 31-Dec-23 £ £ £ £ 3 - 3 74 60 - 60 1,068 |
|---|---|
| 63 - 63 1,142 |
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 2024
10. STAFF COSTS AND NUMBERS
| 10. STAFF COSTS AND NUMBERS | ||
|---|---|---|
| Gross Wages and Salaries Employer's National Insurance Costs Pension Contributions |
2024 £ 28,545 1,597 1,331 31,473 |
2023 £ 26,866 1,352 1,120 |
| 29,338 |
Employees who were engaged in each of the following activities:
| 2024 | 2023 | |
|---|---|---|
| TOTAL | TOTAL | |
| Activities in furtherance of organisation's objects | 2 | 2 |
The Charity operates a PAYE scheme to pay all employed members of staff and no employees received emoluments of over £60,000. (2023:None)
11. DIRECTORS AND OTHER RELATED PARTIES
No 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 £22,200(2023:£29,881)
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 2024 |
2024 £ 10,070 - 10,070 45,743 55,813 |
2023 £ 5,824 - |
|---|---|---|
| 5,824 | ||
| 39,919 | ||
| 45,743 |
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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