Horringer Court Community Church
Report and Accounts for the year ended 31 March 2023
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
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 Peter Hitchcock (from March 2023) 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 Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF
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 2023
Charities No 1142307 Company No 07641594
Trustees’ annual report (including Directors’ report) for the year ended 31 March 2023
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, 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 including Café-Church, 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 a number 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: a hospice, a warm baby project and a children’s charity group, street pastoring, a women's support group, an art- based outreach charity, and finally also a children’s home for street children in the Philippines run by a previous member of HC3 (noting the church felt led to curtail support in January in favour of supporting more local causes). HC3 also provides monthly boxes of groceries three local families who are in need of assistance, and the Pastor’s fund allows for individual gifts at point of need in the community.
The Church has consolidated 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 has rebranded 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
Our weekly attendance has been stable over the last 6 months and we now have 43 people who are a regular part of HC3, and attend Church weekly.
S
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
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.
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 one Elder taking – a sabbatical from the leadership Team so the Eldership continues with three people. One person joined the Deacons and so the Deaconate continues with five members. Any regular members of the Church may participate in the decision-making processes through the Church's General Meetings. A challenge remains to employ a bookkeeper to take a paid part-time position to assist or take on role of the Treasurer. The Trustees are increased to three persons, and we have no registered Persons of Significant Control.
The Church must vacate its rented premises in September 2023 due to the closure of the host-school premises following an educational-Trust re-structuring; the leadership are exploring possibilities for alternative venues.
Financial review
Expenditure has been well managed in line with aims, with an deficit of £5298 (2022 excess: £1176) partly resulting from a reduction in reserves (building fund), with a reduction in tithes of only 1.6%, increase in venue expenses (approx. 50%) and overall expenditure including giving increased 22%. Premises costs continue to come from the designated Premises fund as we reduce our reserves. The Church has worked to maintain an increased level of giving to support causes at the point of need and will continue to strive to distribute excess funds over retaining an excess. Notably supporting with a oneoff donation to St Nicholas Hospice and to Christians Against Poverty. We also supported the peoples struggling in Ukraine.
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
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;
Horringer Court Community Church Report and accounts for the year ended 31 March 2023 Charities No 1142307 Company No 07641594 -prepare theflnanclal ststernentson the goingconcem basis unless it is inappmwtateto pre$umethat the CrItyW1ll tontlnue In bu$lne$s,' and -statewhelher appllc4bleacttunting standards and statements of recornmended prartice have beqn followed, Subiertto any materfal departures d5sclosed and explalned In the finonclal statements; Thetrustee5 art a150 responslblefor malntalTring adequate accountlnz records whlch dl%105e with reasonable accuracy at any time thefin4nci•l p051tion of ch4rity and whlch are sufficlent to show explaln the chèrlty'stransactlonsand enable them to ensure that the ffnancial ststement$ comply with the Cumpanie5 A[12and cgmply wlth regulatlons made underthe Charitie5 Act.They are also responsible for 5afeKuardlngthe 355ets of the charlty and hen for takln8 reasonable 5tepsfor the preventlon and detectlon of fraud and other irregul4ritie5. The trusteesare a0 re5ponbl• forth• wnt•nt¥of thetruste¢s' rèptsr¢ and the responslblllty of the IndepeNlent examlner In relatlon to the tru5tees' report15 limited toexarnining the report and ensudng that, on the face of the report, there are no incon515t•nri¢swith th•fi8ures disclosed in the financial statements. These accounts have been prepared In accordanwIth the provisions applicable to companie5 subjert to the small companles regirne. We approve the attached statementof l(nancial activities and b3lancÈsheet forthe yearended 31 March 2023, and confirm that we have made available all inforrnatlon nettssary for Its preparotion. Simon WaU(in$ . TrusteelDirector Michele Toze Tru3teelDireet0r 2023 2023
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
I report to the trustees/directors of Horringer Court Community Church on my examination of the accounts for the year ended 31st March 2023.
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.
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Lomax Pavey Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
Page 6 of 15
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
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 £ £ £ £ |
|---|---|---|---|---|
| 27,608 | - | 27,608 | 28,289 | |
| - | - | - | - | |
| - | - | - | - | |
| 338 | - | 338 | 131 | |
| - | - | - | - | |
| 27,946 | - | 27,946 | 28,420 | |
| - | - | - | - | |
| 33,244 | - | 33,244 | 27,244 | |
| - | - | - | - | |
| 33,244 | - | 33,244 | 27,244 | |
| 5,298 - |
- | 5,298 - |
1,176 | |
| - | - | - | - | |
| 5,298 - |
- | 5,298 - |
1,176 | |
| - | - | - | - | |
| 5,298 - |
- | 5,298 - |
1,176 | |
| - | - | - | ||
| - | - | - | - | |
| - | - | - | - | |
| 5,298 - |
- | 5,298 - |
1,176 | |
| 106,686 | - | 106,686 | 105,510 | |
| 101,388 | - | 101,388 | 106,686 |
The notes on pages 9-15 form part of these accounts.
Page 7 of 15
Horringer Court Community Church Report and accounts forthe year ended 31 March 2023 Charities No 1142307 Company No 07641594 Balance sheet as at 31 March 2023 Flxed assets Tanglble a55ets Investments Note 7 Cunent assets Debtors InvMtments •sn ai and IA nand Nots8 4,578 5,972 Note 9 Currnnt liabllltk• Note 10 Credbtors: MUb)ts falllng lu¢1h one year curreni Ug¢tylIDuluès1 Net assets 101.388 lknrestrl¢ted ndS Nots11 101,388 101.388 108.88$ Total fund 101,386 1Q1.388 1C6,686 Fcfjthe year gndino 31st March 223 thè companywas entled to exempts'en from audt under section 477 oflhe comle$A¢t20cfj relats"w to Sm1 ¢ompwies. Olrectors. Re¥ponslblllll The memb$ have not required the comp¥ryto obtain an audit ofits attounts forthe ye in tyest.on in c¢rLl•K¢ ilh section 476, ofthe Comp8Th88 Act 2rth. Th8 directors knoedge lhr re5ponsbilitie5 comdying with th¢ rewrnents otthe Act ilh respect to xcojnting recorts and the preparnb.cn of xGounts. These accounts have been prepared in accordwKe wth the prwsvJns ap1¢¢ to CompleS 5ubjeGI to the 6mal ¢ompanies' regime. Approved by the Trustee8DiredoTS on )ov 2023 and Signed on their behalf by Direetor Simon Wathins The notes on pages &1S from part of these acwunts. Pa80f15
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
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 financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011
Material prior year adjustment
None
2. Accounting policies
Income
| Recognition of income 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. These are included in the Statement of Financial Activities (SoFA) when: 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). No government grants have been received. 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
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
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 |
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 ✓ Un- restricted funds Restricted income funds Endow- ment funds Total funds Prior year £ £ £ £ £ 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 £100 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 ✓ Un- restricted funds Restricted income funds Endow- ment funds Total funds Prior year £ £ £ £ £ 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 £100 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 ✓ Un- restricted funds Restricted income funds Endow- ment funds Total funds Prior year £ £ £ £ £ 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 £100 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* |
||||||
| ✓ |
||||||
| Donations and gifts | 23,032 | - | - | 23,032 | 22,318 | |
| Gift Aid | 4,576 | - | - | 4,576 | 5,971 | |
| Total | 27,608 | - | - | 27,608 | 28,289 | |
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| Total | - | - | - | - | - | |
| Interest income | 338 | - | - | 338 | 131 | |
| Other | - | - | - | - | - | |
| Total | 338 | - | - | 338 | 131 |
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 2023
Notes to the accounts
| Conversion of endowment funds into income Other Total TOTAL INCOME Other: |
Conversion of endowment funds into income |
- | - | - | - | - |
|---|---|---|---|---|---|---|
| Other | - | - | - | - | - | |
| Total | - | - | - | - | - | |
| 27,946 | - | - | 27,946 | 28,420 |
4. Expenditure
| Expenditure | ||||||
|---|---|---|---|---|---|---|
| Analysis of expenditure Expenditure on charitable activities Pastorate (staff costs) Evangelism Affiliations Mission, Gifts & donations Special groups Worship expenses Pastoral care Governace & Training Administration Sundry Expenses Venue expenses Depreciation Total expenditure on charitable activities TOTAL EXPENDITURE |
Analysis of expenditure |
Un- restricted funds Restricted income funds Endow- ment funds Total funds Prior year £ £ |
||||
| Pastorate (staff costs) | 12,389 | - | - | 12,389 | 12,065 | |
| Evangelism | 1,436 | - | - | 1,436 | 1,918 | |
| Affiliations | - | - | - | - | - | |
| Mission, Gifts & donations |
3,900 | - | - | 3,900 | 4,225 | |
| Special groups | 683 | - | - | 683 | 90 | |
| Worship expenses | 1,349 | - | - | 1,349 | 800 | |
| Pastoral care | 3,647 | - | - | 3,647 | 1,313 | |
| Governace & Training | 865 | - | - | 865 | 690 | |
| Administration | 1,483 | - | - | 1,483 | 922 | |
| Sundry Expenses | 26 | - | - | 26 | ||
| Venue expenses | 6,600 | - | - | 6,600 | 4,400 | |
| Depreciation | 867 | - | - | 867 | 821 | |
| Total expenditure on charitable activities |
33,244 | - | - | 33,244 | 27,244 | |
| 33,244 | - | - | 33,244 | 27,244 |
5. Staff costs
| This year £ |
Last year £ |
|
|---|---|---|
| Salaries and wages | 12,052 | 11,727 |
| Social security costs | - | |
| Pension costs(defined | 338 | 337 |
| Other employee benefits | - | - |
| Total staff costs | 12,390 | 12,064 |
No staff received salaries at a rate of more than £60,000. One trustee M Tozer received remuneration of £960 for their role as bookkeeper, this payment is permitted under Article7 sub-clauses a-i of the Memorandum and Articles of Association
Page 11 of 15
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
Notes to the accounts
| Average head count employed in theyear |
This year Number |
Last year Number |
|---|---|---|
| Charitable Activities | 2 | 2 |
| Governance | - | - |
| Other | - | - |
| Total | 2 | 2 |
S Jarrold as Pastor; M Tozer as bookkeeper
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 | 338 | 337 |
7. Tangible fixed assets
Cost or valuation
| ed 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 |
15,955 |
15,955 |
| Additions | 0 | 0 |
0 |
0 | |
| 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
| Depreciation and impairments | |||||
|---|---|---|---|---|---|
| Basis Rate |
Straight line |
||||
| 5 to 20 years |
|||||
| At beginning of the year | 0 | 0 |
0 |
10,716 |
10,716 |
| Disposals | 0 | 0 |
0 |
0 | |
| Depreciation | 0 | 0 |
0 |
867 |
867 |
| Impairment | 0 | 0 |
0 |
0 |
0 |
| Transfers | 0 | 0 |
0 |
0 |
0 |
| At end of theyear | 0 | 0 |
0 |
11,583 |
11,583 |
| Net book value | |||||
| Net book value at the beginning of the year |
0 | 0 |
0 |
5,239 |
5,239 |
Page 12 of 15
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
Charities No 1142307 Company No 07641594
Notes to the accounts
| Net book value at the end of theyear |
0 | 0 |
0 |
4,372 |
4,372 |
|---|---|---|---|---|---|
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
| prepayments Analysis of debtors |
||
|---|---|---|
| This year £ |
Last year £ |
|
| Trade debtors | - | - |
| Prepayments and accrued income | 4,576 | 5,972 |
| Other debtors | - |
- |
| Total | ~~4,576~~ | ~~5,972~~ |
9. Cash at bank and in hand
| k and in hand | ||
|---|---|---|
| This year £ |
Last year £ |
|
| Cash at bank and on hand | 93,190 | 96,225 |
| Other | - |
- |
| Total | ~~93,190~~ | ~~96,225~~ |
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 2023
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 | 39,134 | 27,651 |
(28,627) | (5,126) | 0 | 33,032 |
| Mission fund | Unrestricted - Designated for Christian work and ministries other than those of Horringer Court CommunityChurch. |
723 | — | (3,960) | 4,178 | 0 |
941 |
| Pastor's discretionary fund |
Unrestricted - Designated for the support of individuals or families with needs of which the Pastor becomes aware. |
915 | — | (658) | 1,048 | 0 |
1,305 |
| Buildingfund | Unrestricted - Designated for procurement of premises within which Horringer Court Community Church might function. |
65,914 | 296 |
— | (100) | 0 | 66,110 |
| 106,686 | 27,947 |
(33,245) | 0 | 0 |
101,388 |
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 | 33,798 | 28,305 |
(17,810) | (5,159) | 0 | 39,134 |
| Mission fund | Unrestricted - Designated for Christian work and ministries other than those of Horringer Court CommunityChurch. |
1,093 | 0 |
(4,240) |
3,870 | 0 |
723 |
Page 14 of 15
Charities No 1142307 Company No 07641594
Horringer Court Community Church Report and accounts for the year ended 31 March 2023
Notes to the accounts
| 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 | Designated for procurement of premises within which Horringer Court CommunityChurch |
70,200 |
114 |
(4,400) |
0 |
0 |
65,914 |
| ~~105,510~~ | ~~28,419~~ |
~~(27,243)~~ | ~~0~~ | ~~0~~ |
~~106,686~~ |
12. Related Parties
No payments were made to trustees or any persons connected with them during this financial period (see Note 5, permitted remuneration). 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.
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