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|Ministers:||Gareth
&Sarah Webber and Mary-Jayne|Gareth
&Sarah Webber and Mary-Jayne|Gareth
&Sarah Webber and Mary-Jayne|McCarthy|
|---|---|---|---|---|---|
|Principal Address:||Harbour
Church||||
|||Canterbury|Road|||
|||Folkestone||||
|||Kent||||
|||CT195NR||||
|Bankers:||HSBC||||
|||41 Sandgate|Road|||
|||Folkestone||||
|||Kent||||
|||CT20 1SA||||
|Independent|Examiner:|Mr Daniel Payne FCCA||||
|||Beresfords Chartered||Certified Accountants||
|||1-2 Rhodium|Point|||
|||Spindle Close||||
|||Hawkinge||||
|||Folkestone||||
|||Kent||||
|||CT187TQ||||
##
##
|||Page|
|---|---|---|
|Trustees'
Report||1-5|
|Independent
Examiner's|Report||
|Statement of Financial|Activities||
|Balance Sheet|||
|Notes to the Financial Statements||9-14|
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|||NOTES||2023|||2022||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|INCOMING RESOURCES|||2|6|||f|2|
|Voluntary
Income||2a|141,847|16,294|160,141|134,084|20,647|154,731|
|Activities for Generating|Funds|2b|||||||
|Income from Investments||2c|279||279|58||58|
|Church Activities||2d|6,145|276|6,421|3,568|2,466|6,054|
|Other Incommg
Resources||2e|||||||
|TOTAL INCOME|||148271|18,570|166841|137,710|23133|160843|
|RESOURCESEXPENDED|||||||||
|Fundraising
Trading Costs||3a|||||||
|Church Activities||3b|135,690|14,784|150,474|131,855|21,077|152,932|
|Governance||3c|2,609||2,609|3,987||3,967|
|TOTAL EXPENDITURE|||138,299|14784|163,083|135822|21,077|156,899|
|Net Incoming Resources|before Transfers||9,972|3,786|13,758|1,888|2,056|3,944|
|Fund Transfers|||1,148|(1,148)||9,622|(9,622)||
|Net Movement
in Funds|||11120|2,638|13758|11,510|7566|3,944|
|Brought Forward at 30June 2022|||319,724|8,206|327,930|308,214|15,772|323,996|
|Carried Forward at 30June 2023|||330844|10844|341688|319,724|8206|327930|
|||||2023|||2022||
|---|---|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
||||6||||||
|FIXEDASSETS|||||||||
|Tangible Assets||6|199,120|6,455|205,575|198,020||198,020|
||||199,120|6,455|205,575|198,020||198,020|
|CURRENTASSETS|||||||||
|Debtors||7|30,495|3,237|33,732|7,032|724|7,756|
|Cash and Bank in Hand|||105,763|1,152|106,915|119,275|7,482|126,757|
||||136,258|4,389|140,647|126,307|8,206|134,513|
|CURRENT LIABILITIES|||||||||
|Creditors falkng due within|One Year|8|4,534||4,534|4,603||4,603|
|NET CURRENT ASSETS|||131,724|4,389|136,113|121,704|8,206|129,910|
|TOTAL ASSETSLESSCURRENT LIABILmES|||330844|10,844|341,888|319,724|8,206|327,930|
|REPRESENTED BY:|||||||||
|Free Reserves|||60,286||60,286|50,130||50,130|
|Designated
Reserves|||270,558||270,558|269,594||269,594|
|Restricted Reserves||||10,844|10,844||8,206|8,206|
|TOTAL FUNDS|||330,844|10,844|341,688|319,724|8,206|327,930|
##
|1)Accounting
Policies|1)Accounting
Policies|||||||
|---|---|---|---|---|---|---|---|
|a)|Statement ofCompliance
v
v|||||||
|in October 2019,the Finanaal
Reporting
Standard
applicable
in the United
Kingdom and Republic of Ireland (FRS||102)and|the Chanties Act|||||
|2011.||||||||
|b)|Basis ofPreparation|||||||
||Harbour
Community
Church meets the definition
ofa public benefit entity under FRS 102.Ths Financial Statements||have|been prepared||||
||under the historical cost convention
except for Land and Buildings
which is cerned at deemed cost under the transitional|||provisions||of||
|c)|Funds|||||||
||Free reserves represent
the funds ofthe church that are not subject to any regulations
regarding
their use|and are|available||for|||
||application
on the general
purposes ofthe Church.|||||||
||The accounts include
ag transactions,
assets and liabilities for which the Church is responsible
in law.|||||||
|d)|Incoming Resources|||||||
||Voluntary
Income end Capital Sources|||||||
||Collections sre recognised
when received by or on behalf ofthe Church.|||||||
||Income tax recoverable
on gift aid donations
is recognised
when ths income
is recognised.|||||||
||Grants and legacies to the Church sre accounted
foras soon as the church
is notified ofits legal entitlement
and the amount due.|||||||
||Funds raised by fetes, garden
parties snd other similar events are accounted
for gross.|||||||
||Other Ordinary Income|||||||
||Rental income from the letting ofthe Church premises
is recognised
when the rent is due.|||||||
||Income from Investments|||||||
||Dividends
and interest are accounted
for when receivable. Tsx recoverable
on such income is recognised|in the same accounting||||year.||
|e)|Fixed Assets|||||||
||Lend snd Buildings
Foord Road Church
Hall '
85,000.00 "' Professional
Valuation
St.Saviours Church
Buildintl "|||||||
||No depreciation
is charged
on Land and Buildings as the Trustees believe that the market value isexcess ofthe valuation
provided.
' The Foord Road Church
Hall is 1st on a 10year repainng
lease to Sunflower
House fors nominal
rent of81 per year.
"During the 2019accounting
period Harbour
Community
Church completed
the purchase ofSt.Ssviours
building
forFl.A special|||||||
||was made asking congregation
members,
ifthey so wished, to contribute
one pence each.
***In March 2022 a professional
valuation
was made on Foord Road Church
Hall and the Valuation
is now deemed||to be|885,000||||
||Other Assets|||||||
||Other Assets with a purchase
price in excess of81,000 with an estimated
useful
life of more than one year are capitalised|||and written|||off|
||over their estimated
useful life using the straight
line method.|||||||
##
##
||NOTES||2023|||2022|||
|---|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total||
|INCOMING RESOURCES||||f|5|5|6||
|Collections -Cash and Bank||118,793|15,781|134,574|109,999|17,569|127,568||
|Gift Aid||23,054|2,513|25,567|24,085|3,078|27,|163|
|VOLUNTARY INCOME|2a|141,847|18,294|160,141|134,084|20,647|154,731||
|ACTIVITIES FOR GENERATING FUNDS|2b||||||||
|Bank Interest||279||279|58|||58|
|INCOME FROM INVESTMENTS|2c|279||279|58|||58|
|Ladies Conference|||||||||
|Church
Fun Day|||||||||
|Party in the Dark|||||||||
|Compassion|||276|276||336||336|
|Mobile Comics Factory|||||||||
|Rent Received||6,145||6,145|3,393||3,393||
|Grants||||||2,150|2,150||
|Coffee Cash|||||175|||175|
|Other|||||||||
|INCOME FROM CHURCH ACTIVITIES|2d|6,145|276|6,421|3,568|2,486|6,054||
|Miscellaneous|||||||||
|OTHER INCOMING RESOURCES|2e||||||||
|TOTAL INCOMING RESOURCES||148,271|18,570|166,841|137,710|23,133|160,S43||
##
||||||NOTES||2023|2023|||2022||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Restricted||Total|Unrestricted|Restdicted|Total|
|RESOURCES EXPENDED||||||6|F.||||||
|FUNDRAISING
TRADING COSTS|||||3a||||||||
|Building
Running
and||General||Maintenance||7,090|||7,090|6,657||6,657|
|Cost ofServices||||||5,234|||5,234|5,402||5,402|
|Hospitality
and Gifts||||||2,969|||2,969|1,851||1,881|
|insurance||||||9,005|||9,005|7,754||7,754|
|Internship
Expenditure|||||||||||||
|Leadership
Development||||||4,714|||4,714|2,448||2,448|
|MCF Expenditure|||||||||||||
|Oflice Expenditure||||||3,764|||3,764|3,372||3,372|
|Personnel|||||4|68,707||-|68,707|67,599||67,599|
|Subscriptions||||||1,627|||1,627|1,507||1,507|
|Sundry Expenditure|||||||||||||
|Telephone
and Wi-Fi||||||1,142|||1,142|1,315||1,315|
|CHURCH
RUNNING||EXPENDITURE||||104,252|||104,252|97,935||97935|
|Light and Heat||||||3,331|||3,331|17,948||17,945|
|Repairs and Renewals||||||3,256|3,214||6,470|1,706|12,150|13,886|
|Set-up Expenses and||Equipment||||3,154|||3,154|4,470||4,470|
|Water||||||2,104|||2,104|395||395|
|CHURCH BUILDING||EXPENDITURE||||11845|3|IH4|18069|24 519|12,180|36699|
|Allotment||||||||||420||420|
|Harbour
Church Conferences||||and Courses||4,007|||4,007||||
|Harbour
Church
Fun||Dsy||||1,936|||1,936||||
|Harbour
Church Winter|||Shelter||||||||||
|One Off Activities||||||3,296|||3,296|1,939||1,939|
|Party in the Dark|||||||||||||
|Youth and Children||||||4,836|||4,836|3,392||3,392|
|Youth and Children|Grants||||||1,411||1,411|739||739|
|CHURCH ACTIVITY||EXPENDITURE||||14,075|1,41I||15,486|6,490||6,490|
|Burkma Faso|||||||||||||
|Churches
Together|Folkestone|||||267|||267|70||70|
|Compassion
UK||||||||440|440||720|720|
|Folkestone
Rainbow||Centre||||300|||300|300||300|
|School Gifts IWork||||||||88|88||40|40|
|Hardship
Fund|||||||3,111||3,111||3,055|3,055|
|Austna||||||||||251||251|
|Goodchild||||||900|||900|900||900|
|Baby Basics Folkestons|||||||3,220||3,220||1,922|1,922|
|Romania|||||||3,300||3,300|1,000|3,160|4,160|
|South East Summer||Camp||||1,807|||1,807|390||390|
|Limitless||||||2,244|||2,244||||
|Ukraine|||||||||||||
|MISSION EXPENDITURE||||||5,518|10,159||15677|2,911|8,897|11,808|
|TOTAL CHURCH EXPENDITURE|||||3b|135,690|14,784||150,474|131,855|21,077|152,932|
|AOG Contribution||||||1,197|||1,197|1,197||1,197|
|Bank Charges||||||299|||299|235||235|
|Legal and Professional|||Fees|||1,113|||1,113|2,535||2,535|
|GOVERNANCE
COSTS|||||3c|2609|||2609|3,967||3,967|
|TOTALRESOURCES EXPENDED||||||138,299|14,784||153083|135,822|21.077|156,899|
##
##
|||||NOTES||2023|||2022|2022||
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Total|Unrestricted|Restricted||Total|
||||||f|5|f|5|6||6|
|WAGES AND SALARIES||||||||||||
|Senior Pastor|||||25,071||25.071|24,648|||24,648|
|Associate Pastor|||||15,001||15,001|14,563|||14,563|
|Centre Manager|||||12,116||12,116|12,'l54|||12,154|
|Pastor|||||11,430||11,430|11,237|||11,237|
|Social Security Costs||||||||||||
|Pension Costs|||||5,089||5,089|4,997|||4,997|
|' = Trustee
"=Connected
Party|||||68,707||68,707|67,599|||67,599|
|TRUSTEE EXPENSES||||||||||||
|uun»g me year pure»sees
Trustees and 2 connected||were macs oy»
parties
in respect of|||33,064|3,465|36,549|22,343|2,720||25,063|
|»ut-of-pocket
purchases|which were fully|||||||||||
|reimbursed.
f2022: 3Trustees and|||2connected|||||||||
|m ci||||||||||||
||||||33,064|3,485|36,549|22,343|2,720||25,063|
|FIXED
SETS||||||||||||
||||||Land 8
Buildings|FSF|Total|**B** ll**di**
Land 8
uil ngs|FSf||Total|
|COST IVALUATION||||||||||||
|Balance Brought Forward|||||198,020||198,020|198,020|||198,020|
|Additions||||||7,555|7,555|||||
|Disposals||||||||||||
|Balance Gamed
Forward|||||198,020|7,555|205,575|198,020|||198,020|
|DEPRECIATION||||||||||||
|Balance Brought Forward||||||||||||
|Charge for the Year||||||||||||
|Eliminated
on Disposal||||||||||||
|Balance Carried Forward||||||||||||
|NET BOOK VALUE||||||||||||
|As at 30June 2022|||||198,020||198,020|198,020|||198,020|
|As at 30June 2023|||||198,020|7,555|205575|198,020|||198020|
|DEBTORSAND PREPAID EXPENSES||||7|Unrestricted|Restricted|Total|Unrestricted|Restricted||Total|
|Gin Aid Recoverable|||||28,174|3,237|31,411|5,120||724|5,844|
|Other Debtors||||||||||||
|Prepayments|||||2.321||2,321|1,912|||1,912|
||||||30,495|3,237|33,732|7,032||724|7,756|
|CREDITORS AND ACCRUALS||||8|Unrestricted|Restricted|Total|Unrestricted|Restricted||Total|
|AOG Contnbution|||||1,198||1,198|1,198|||1,198|
|Accruals|||||720||720|720|||720|
|Taxation and Social Security|||||2,467||2,467|2,514|||2,514|
|Other Creditors|||||149||149|171|||171|
||||||4,534||4,534|4,003|||4,603|
##
##
|||NOTES|B/F 1July
2022|Income|Expenditure|Balance|Transfers|CIF30June|
|---|---|---|---|---|---|---|---|---|
|CHARITY FUNDS -2023||9|||||||
|FREERESERVES|||50,130|148,271|(135,145)|13,126|(2,970)|60,286|
|DESIGNATED FUNDS:|||||||||
|Foord Road Hall|||30,000|||||30,000|
|St Ssviours
Building|||168,020|||||168,020|
|Property Cash|||71,574||(3,154)|(3,154)|(3,437)|64,983|
|Property Total|||269,594||(3,154)|(3,154)|(3,437)|263,003|
|Fixtures and Fittings|||||||7,555|7,555|
||||269,594||(3,154)|(3,154)|4,117|270,558|
|UNRESTRICTED FUNDS|||319724|148,271|138,299|9,972|1,148|330,844|
|RESTRICTED FUNDS|||||||||
|Romania||||3,238|(3,300)|(62)|62||
|Missions|||3,177|651|(528)|123|(2,227)|1,073|
|Buildings|||257|11,127|(3,214)|7,913||8,170|
|Baby Basics|||1,267|3.554|(3,220)|334||1,601|
|School Gifts|||||||||
|Youth and Children|Grant||1,411||(1,411)|(1,411)|||
|Hardship
Fund|||2,094||(3,111)|(3,111)|1,017||
||||8,206|18,570|(14,784)|3,786|(1,148)|10,844|
|TOTAL FUNDS AS|AT 30JUNE 2023||327,930|166,841|153,083|13,758|0|341,688|
##
##
|||NOTES|B/F 1 July|Income|Expenditure|Balance|Transfers|C/F 30June|
|---|---|---|---|---|---|---|---|---|
|||9b|||||||
|FREERESERVES|||32,444|137,710|(129,646)|8,064|9,622|50,130|
|DESIGNATED FUNDS:|||||||||
|Foord Road Hall|||30,000|||||30,000|
|St.Saviours
Building|||168,020|||||168,020|
|Property Cash|||77,750||(6,176)|(6,176)||71,574|
|Property Total|||275,770||(6,176)|(6,176)||269,594|
|Fixtures and Fittings|||||||||
||||275,770||(6,176)|(6,176)||269,594|
|UNRESTRICTED FUNDS|||308,214|137,710|135,822|1,888|9,622|319724|
|RESTRICTED FUNDS|||||||||
|Romania|||306|870|(3,160)|(2,290)|1,984||
|Missions|||14,702|599|(720)|(121)|(11,404)|3,177|
|Buildings||||12,437|(12,180)|257||257|
|Baby Basics|||361|2,828|(1,922)|906||1,267|
|School Gifts||||380|(40)|340|(340)||
|Youth and Children|Grant|||2,150||2,150|(739)|1,411|
|Hardship
Fund|||403|3,869|(3,055)|814|877|2,094|
||||15,772|23,133|(21,077)|2,056|(9,622)|8,206|
|TOTAL FUNDS AS|AT 30JUNE 2022||323,986|160,843|156,899|3,944||327930|