�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church
Report and Accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Company information
Horringer Court Community Church is a company limited by guarantee not having share capital.
| Directors/Trustees | Michele Tozer |
|---|---|
| Simon Watkins | |
| Governing document | Memorandum and Articles of |
| Association dated 17 May 2011 | |
| Registered office | Skylarks, Brands Lane, Lawshall |
| Bury St Edmunds | |
| IP29 4SF | |
| Independent Examiner | Independent Examiners Limited |
| Sovereign Centre | |
| Yapton Lane | |
| Walberton | |
| BN18 0AS | |
| Banking: | Kingdom Bank, Media |
| House,Padge road, Beeston, Notts, | |
| NG9 2RS | |
| HSBCUK, 54 Abbeygate Street, | |
| Bury St. Edmunds, IP33 1LJ | |
| Contents | |
| Page | |
| 2 | Company information |
| 3-5 | Trustees' report |
| 6 | Independent Examiner's report |
| 7 | Statement of Financial Activities |
| 8 | Balance Sheet |
| 9-15 | Notes to the Accounts |
Page 2 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Trustees’ annual report (including Directors’ report) for the year ended 31 March 2022
Objectives and activities
The Charity exists for the purposes of advancing the Christian Faith, supporting people in times of need and providing facilities for social welfare and recreation.
There is a wide level of overlap between these aims and we see the relief of suffering and hardship, as well as providing for the social needs of the local community as part of a holistic expression of our faith in action for the welfare of all. In pursuit of these aims we operate as a local Christian Church, preaching and teaching the gospel of Jesus Christ, in accordance with the Bible, and holding various meetings and events to give people living in the locality the opportunity to worship God and learn about the Christian Faith.
A proportion of the Church’s income is specifically set aside to support Christian Missionary work to promote the faith in a wider context. The Church maintains a fund for providing assistance for those in need due to health or financial circumstances.
We have worked in partnership with various other churches, mission groups and community bodies to further these aims.
During the year, excepting where curtailed by the global pandemic, the Church has undertaken a wide range of activities in pursuit of our stated objectives and for the benefit of the public generally. In planning these activities the Trustees and the Church Leadership Team have considered the Charity Commission’s guidance on public benefit and in particular their specific guidelines relating to the advancement of religion.
In addition to the regular Sunday worship and related activities and groups, the Church has continued to meet in small groups online during the week, provided pastoral care and visits where possible during restrictions, noting the Friday evening children's group remains curtailed (options for re-starting to be considered). During this year many of the usual local events on the local housing estate were also curtailed, with plans to reinstate them later in the year.
The Church also regularly supports other charities aligned to our purposes both locally and abroad, including several local charities including drop-in shelters, street pastoring, recently a women's support group, and also overseas a children’s home for street children in the Philippines run by a previous member of HC3. HC3 also provides monthly boxes of groceries to up to six to seven local families who are in need of assistance.
The Church is consolidating and developing its position on inclusivity and to openly and warmly welcome any individual who seeks an understanding of the Christian faith, or require the support of the church, and to that end is working towards re-branding the Church name, under the umbrella Charity/Company, to reflect a more contemporary outlook that is easier to communicate and more reflective of what we believe.
Statistics
We have lost 9 people from membership taking us down to 20 members, however our weekly attendance has been growing over the last 6 months and we now have 43 people who are part of HC3, out of that number 33 regularly attend Church.
Page 3 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Structure, governance and management
The charity was established in May 2011 and took over the assets and commitments of the unincorporated charity Horringer Court Christian Fellowship, then being incorporated as a company limited by guarantee (Memorandum and Articles of Association dated 17 May 2011).
The Trustees hold overall management responsibility for the Charity but the day to day directing, planning and implementation is delegated to a team of Elders including the Pastor, who are responsible for the teaching and spiritual direction of the church, plus Deacons who look after the finances and practical administration.
There have been several changes in the Church Leadership Team this financial year with two Elders resigning and one new Elder joining the leadership Team – so the Eldership continues to consist of four people. Additionally the assistant pastor has retired as of August 2021 and his paid position not replaced. One person resigned from the Deacons and so the Deaconate continues with four members. Members of the Church are able to participate in the decision-making processes through the Church's General Meetings. A challenge remains to train-up and develop a Treasurer from within the Church, and the Church intends to employ a bookkeeper to take a paid part-time position to assist or take on role of the Treasurer. Additionally, the Trustees are reduced to two persons, and we actively seek an additional one or two Trustees moving forward, a number of candidates declining; both are registered Persons of Significant Control.
The Church has recently received notice that the current premises will likely not be available after September 2023 due to the closure of the host-school following an educational-Trust re-structuring; the leadership are exploring possibilities for alternative venues
Financial review
Expenditure has been well managed throughout a difficult year with fluctuating membership giving, with an excess of £1151 (2021 deficit: £1651) with a small reduction in tithes of 2%, increase in venue expenses (approx. 10%) and overall expenditure was reduced 13%. A move to electronic banking has gone well. Premises costs continue to come from the designated Premises fund as we reduce our reserves (implemented this year). The Church has worked to maintain a consistent level of giving to support causes at the point of need and will strive to distribute excess funds over retaining an excess. Notably supporting with a one off donation to StNicholas Hospice and one to CAP (Christians Against Poverty). We also supported The Warm Baby Project and gave food and clothing donations to the Ukraine appeal
The Church relies significantly upon volunteers in carrying out its activities. The role of volunteers has not been recognized as income from donated services in the accounts, in accordance with paragraph 6.18 of the Charities Sorp (FRS102).
Risk statement
The Trustees have reviewed the risks to which a small charity operating with a few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis. During the past year the Trustees have not become aware of any matter that would constitute a serious risk for
the charity.
Statement of Directors' Responsibilities
Th Ch iti A t d th C i A t i th B d f T t t fi i l t t t f Page 4 of 15
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
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:-
-select suitable accounting policies and then apply them consistently;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; and
-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;
The trustees are also 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 trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' 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.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
We approve the attached statement of financial activities and balance sheet for the year ended 31 March 2022, and confirm that we have made available all information necessary for its preparation.
___ ____ Simon Watkins Michele Tozer Trustee/Director Trustee/Director
���� ������
________ 2022
Page 5 of 15
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
I report to the trustees/members of Horringer Court Community Church on my examination of the accounts of the Charitable Company for the year ended 31 March 2022.
RESPONSIBILITIES AND BASIS OF REPORT
As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
-
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
.................................................................................
Lomax Pavey Independent Examiners Ltd Unit 2
The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
16th December 2022
Page 6 of 15
6
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Statement of financial activities (including summary income and expenditure account)
| Income Note 3 Expenditure Notes 4-5 Expenditure on: Tax payable Net gains/(losses) on investments Extraordinary items Other gains/(losses) Reconciliation of funds: Donations and legacies Investments Charitable activities Other trading activities Charitable activities Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Net movement in funds Total funds brought forward Net income/(expenditure) before tax for the reporting period Raising funds Other Other Other recognised gains/(losses): Total Income from: |
Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ |
Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ |
Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ |
Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ |
|---|---|---|---|---|
| 28,289 | - | 28,289 | 28,933 | |
| - | - | - | - | |
| - | - | - | - | |
| 131 | - | 131 | 206 | |
| - | - | - | - | |
| 28,420 | - | 28,420 | 29,139 | |
| - | - | - | - | |
| 27,244 | - | 27,244 | 30,789 | |
| - | - | - | - | |
| 27,244 | - | 27,244 | 30,789 | |
| 1,176 | - | 1,176 | 1,650 - |
|
| - | - | - | - | |
| 1,176 | - | 1,176 | 1,650 - |
|
| - | - | - | - | |
| 1,176 | - | 1,176 | 1,650 - |
|
| - | - | - | ||
| - | - | - | - | |
| - | - | - | - | |
| 1,176 | - | 1,176 | 1,650 - |
|
| 105,510 | - | 105,510 | 107,160 | |
| 106,686 | - | 106,686 | 105,510 |
The notes on pages 9-15 form part of these accounts.
Page 7 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Balance sheet as at 31 March 2022
| Fixed assets Tangible assets Note 7 Investments Current assets Debtors Note 8 Investments Cash at bank and in hand Note 9 Current liabilities Note 10 Net current assets/(liabilities) Unrestricted funds Note 11 Total funds Creditors: amounts falling due within one year Net assets |
Unrestricte d funds Restricted income funds Total this year Total last year £ £ £ £ |
Unrestricte d funds Restricted income funds Total this year Total last year £ £ £ £ |
Unrestricte d funds Restricted income funds Total this year Total last year £ £ £ £ |
Unrestricte d funds Restricted income funds Total this year Total last year £ £ £ £ |
|---|---|---|---|---|
| 5,239 | - | 5,239 | 5,929 | |
| - | - | - | - | |
| 5,239 | - | 5,239 | 5,929 | |
| 5,972 | - | 5,972 | 5,430 | |
| - | - | - | - | |
| 96,225 | - | 96,225 | 94,901 | |
| 102,197 | - | 102,197 | 100,331 | |
| 750 | - | 750 | 750 | |
| 101,447 | - | 101,447 | 99,581 | |
| 106,686 | - | 106,686 | 105,510 | |
| 106,686 | - | 106,686 | 105,510 | |
| 106,686 | - | 107,160 | 107,160 |
The directors are satisfied that for the year ended on 31 March 2022 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 6.
The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP (FRS102)).
The directors acknowledge their responsibility for ensuring that the company keeps proper accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and if its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.
���� ������
Approved by the Trustees/Directors on ____2022 and
Signed on their behalf by Director _________Simon Watkins
The notes on pages 9-15 from part of these accounts.
Page 8 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Notes to the accounts
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. Preparation of the accounts is on a going concern basis. The Company has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
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 in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
Material prior year adjustment None
2. Accounting policies
Income
Recognition These are included in the Statement of Financial of income Activities (SoFA) when:
| The Church relies significantly upon volunteers in carrying out its activities. The role of volunteers has not been recognised as income from donated services in the accounts, in accordance with paragraph 6.18 of the Charities Sorp (FRS102). Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Income from interest This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. the charity becomes entitled to the resources; Grants, donations and volunteers Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). it is more likely than not that the trustees will receive the resources; the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. |
Yes No N/a* |
Yes No N/a* |
Yes No N/a* |
|---|---|---|---|
| | |||
| Yes No N/a* |
|||
| | |||
| Yes No N/a* |
|||
| | |||
| Yes No N/a* |
|||
| | |||
| Yes No N/a* |
|||
| |
Page 9 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Notes to the accounts
Expenditure and liabilities
| Assets Donations and legacies: Charitable activities: Income Debtors Tangible fixed assets for use by charity Redundancy cost Deferred income Income from investments : Liability recognition Creditors Provisions for liabilities |
Un- restricted funds Restricte d income funds £ £ Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Analysis of income These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 7. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date |
Un- restricted funds Restricte d income funds £ £ Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Analysis of income These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 7. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date |
Un- restricted funds Restricte d income funds £ £ Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Analysis of income These are capitalised if they can be used for more than one year, and cost at least They are valued at cost. The depreciation rates and methods used are disclosed in note 7. The charity made no redundancy payments during the reporting period. No material item of deferred income has been included in the accounts. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. The charity has creditors which are measured at settlement amounts less any trade discounts A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date |
Yes No N/a* |
Yes No N/a* |
Yes No N/a* |
|---|---|---|---|---|---|---|
| | ||||||
| Yes No N/a* |
||||||
| | ||||||
| Yes No N/a* |
||||||
| | ||||||
| Yes No N/a* |
||||||
| | ||||||
| Yes No N/a* |
||||||
| | ||||||
| £100 | ||||||
| Yes No N/a* |
||||||
| | ||||||
| Yes No N/a* |
||||||
| |
||||||
Endow- ment funds Total funds Prior year £ £ £ |
||||||
| Donations and gifts | 22,318 | - | - | 22,318 | 23,505 | |
| Gift Aid | 5,971 | - | - | 5,971 | 5,428 | |
| Total | 28,289 | - | - | 28,289 | 28,933 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Interest income |
131 | - | - | 131 | 206 | |
| Other | - | - | - | - | - | |
| Total | 131 | - | - | 131 | 206 |
3. Income
Page 10 of 15
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Notes to the accounts
| to the accounts | ounts | |||||
|---|---|---|---|---|---|---|
| Conversion of endowment funds into income Other Total TOTAL INCOME Other: |
Conversion of endowment funds into income |
- | - | - | - | - |
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 28,420 | - | - | 28,420 | 29,139 |
4. Expenditure
| Analysis of expenditure Expenditure on charitable activities Pastorate (staff costs) Evangelism Affiliations Mission, Gifts & donations Special groups Worship expenses Pastoral care Governace (Ind. Exam) Other Governance/Training Administration Venue expenses Depreciation Total expenditure on charitable activities TOTAL EXPENDITURE |
Analysis of expenditure | Un- restricted funds Restricte d income funds Endow- ment funds Total funds Prior year £ £ |
Un- restricted funds Restricte d income funds Endow- ment funds Total funds Prior year £ £ |
Un- restricted funds Restricte d income funds Endow- ment funds Total funds Prior year £ £ |
Un- restricted funds Restricte d income funds Endow- ment funds Total funds Prior year £ £ |
Un- restricted funds Restricte d income funds Endow- ment funds Total funds Prior year £ £ |
|---|---|---|---|---|---|---|
| Pastorate (staff costs) | 12,065 | - | - | 12,065 | 14,371 | |
| Evangelism | 1,918 | - | - | 1,918 | - | |
| Affiliations | - | - | - | - | 320 | |
| Mission, Gifts & donations |
4,225 | - | - | 4,225 | 6,429 | |
| Special groups | 90 | - | - | 90 | - | |
| Worship expenses | 800 | - | - | 800 | 1,912 | |
| Pastoral care | 1,313 | - | - | 1,313 | 1,200 | |
| Governace (Ind. Exam) | 690 | - | - | 690 | 705 | |
| Other Governance/Training | - | - | - | - | 421 | |
| Administration | 922 | - | - | 922 | 423 | |
| Venue expenses | 4,400 | - | - | 4,400 | 3,988 | |
| Depreciation | 821 | - | - | 821 | 1,020 | |
| Total expenditure on charitable activities |
27,244 | - | - | 27,244 | 30,789 | |
| 27,244 | - | - | 27,244 | 30,789 |
5. Staff costs
| This year £ |
Last year £ |
|
|---|---|---|
| Salaries and wages | 11,727 | 14,015 |
| Social security costs | - | - |
| Pension costs (defined | 337 | 356 |
| Other employee benefits | - | - |
| Total staff costs | 12,064 | 14,371 |
No staff received salaries at a rate of more than £60,000 and no trustees received any remuneration.
Page 11 of 15
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Notes to the accounts
No employees received employee benefits (excluding employer pension costs) for the
| Average head count in the year | This year Number |
Last year Number |
|---|---|---|
| Charitable Activities | 2 | 2 |
| Governance | - | - |
| Other | - | - |
| Total | 2 | 2 |
Head count reduced to one
on 31Aug2021
6. Defined contribution pension scheme or defined benefit scheme accounted for as a
| Defined contribution scheme | This year £ |
Last year £ |
|---|---|---|
| Amount of contributions recognised in the SOFA as an expense | 337 | 356 |
7. Tangible fixed assets
Cost or valuation
| xed assets Cost or valuation |
|||||
|---|---|---|---|---|---|
| Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|
| At the beginning of the year |
0 | 0 | 0 | 15,824 | 15,824 |
| Additions | 0 | 0 | 0 | 131 | 131 |
| Revaluations | 0 | 0 | 0 | 0 | |
| Disposals | 0 | 0 | 0 | 0 | 0 |
| Transfers | 0 | 0 | 0 | 0 | 0 |
| At end of theyear | 0 | 0 | 0 | 15,955 | 15,955 |
| Depreciation and impairments | |||||
| Basis Rate |
Straight line |
||||
| 5 to 20 years |
|||||
| At beginning of the year | 0 | 0 | 0 | 9,895 | 9,895 |
| Disposals | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 0 | 0 | 0 | 821 | 821 |
| Impairment | 0 | 0 | 0 | 0 | 0 |
| Transfers | 0 | 0 | 0 | 0 | 0 |
| At end of theyear | 0 | 0 | 0 | 10,716 | 10,716 |
| Net book value | |||||
| Net book value at the beginning of the year |
0 | 0 | 0 | 5,929 | 5,929 |
Page 12 of 15
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Notes to the accounts
| Net book value at the end of theyear |
0 | 0 | 0 | 5,239 | 5,239 |
|---|---|---|---|---|---|
a full year's depreciation is charged in the year an asset is purchased, and no depreciation is charged in the year of its disposal.
8. Debtors and prepayments
Analysis of debtors
| d prepayments Analysis of debtors |
||
|---|---|---|
| This year £ |
Last year £ |
|
| Trade debtors | - | - |
| Prepayments and accrued income | 5,972 | 5,740 |
| Other debtors | - | - |
| Total | 5,972 | 5,740 |
9. Cash at bank and in hand
| nk and in hand | ||
|---|---|---|
| This year £ |
Last year £ |
|
| Cash at bank and on hand | 96,225 | 94,901 |
| Other | - | - |
| Total | 96,225 | 94,901 |
10. Creditors and accruals
Analysis of creditors
| Analysis of creditors | ||||
|---|---|---|---|---|
| Amounts falling due within one year |
Amounts falling due after more than one year |
|||
| This year £ |
Last year £ |
This year £ |
Last year £ |
|
| Accruals for grants payable |
- | - | - | - |
| Bank loans and overdrafts |
- | - | - | - |
| Trade creditors | - | - | - | - |
| Accruals and deferred income |
750 | 750 | - |
- |
| Taxation and social security |
- | - | - | - |
| Other creditors | - | - | - | - |
| Total | 750 | 750 | - |
- |
Page 13 of 15
�������������������� � ����� �� ������� ���� �� ����
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Charities No 1142307 Company No 07641594
Notes to the accounts
11. Charity funds
Current year
| Fund names | Purpose and Restrictions |
Funds brought forward £ |
Income £ |
Expend- iture £ |
Trans- fers £ |
Gains and losses £ |
Funds carried forward £ |
|---|---|---|---|---|---|---|---|
| General purpose fund (incl reserve) |
Unrestricted | 33,798 | 28,305 | -17,835 | -5,159 | 0 | 39,109 |
| Mission fund | Unrestricted - Designated for Christian work and ministries other than those of Horringer Court Community Church. |
1,093 |
0 | -4,240 | 3,870 | 0 | 723 |
| Pastor's discretionary fund |
Unrestricted - Designated for the support of individuals or families with needs of which the Pastor becomes aware. |
419 | 0 | -793 | 1,289 | 0 | 915 |
| Buildingfund | Unrestricted - Designated for procurement of premises within which Horringer Court Community Church might function. |
70,200 |
114 | -4,400 | 0 | 0 | 65,914 |
| 105,510 | 28,419 | -27,268 | 0 | 0 | 106,661 |
Previous year
| Fund names | Purpose and Restrictions |
Funds brought forward £ |
Income £ |
Expend- iture £ |
Trans- fers £ |
Gains and losses £ |
Funds carried forward £ |
|---|---|---|---|---|---|---|---|
| General purpose fund |
Unrestricted | 27,092 | 28,948 | -24,121 | 1,879 | 0 | 33,798 |
Page 14 of 15
�������������������� � ����� �� ������� ���� �� ����
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2022
Notes to the accounts
| Mission fund | Unrestricted - Designated for Christian work and ministries other than those of Horringer Court Community Church. |
1,008 |
0 | -5,150 | 5,235 | 0 | 1,093 |
|---|---|---|---|---|---|---|---|
| Pastor's discretionary fund |
Unrestricted - Designated for the support of individuals or families with needs of which the Pastor becomes aware. |
353 | 0 | -1,518 | 1,584 | 0 | 419 |
| Buildingfund | Designated for procurement of premises within which Horringer Court Community Church might function. |
78,710 |
190 | 0 | -8,700 | 0 | 70,200 |
| 107,163 | 29,138 | -30,789 | -2 | 0 | 105,510 |
12. Related Parties
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
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 Trustees report. The trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
Page 15 of 15