Registered number: 07993991 Charity number: 1147453
Hull Community Church (A company limited by guarantee)
Trustees' Report and Financial Statements
for the 14 months to 31 August 2022
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report (including Strategic Report) | 2 – 8 |
| Independent Examiners’ report | 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the financial statements | 12 – 21 |
Hull Community Church (A company limited by guarantee)
Reference and administrative details of the company, its trustees and advisers for the 14 months ended 31 August 2022
Trustees
R Gilbert, Chairman P Fearnley, Treasurer J Bower A Dannerolle (resigned June 2022) M Bower R Horrigan
Company registered number
07993991
Charity registered number 1147453
Registered office
310 Newland Avenue, Hull, HU5 2NB
Independent examiner
M Ryan Numbers Ltd 32 High Street Wendover Buckinghamshire HP22 6EA
1
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
The Trustees (who are also directors of the charity for the purposes of the Companies Act 2006) present their report and the financial statements of the charity for the 14 months ended 31 August 2022. The trustees have adopted the provisions of 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).
During the period, the trustees decided to acknowledge the closer working relationship with the Oasis family of charities by using the working name of Oasis Hub: Hull. This was done after consultation with our community and in partnership with Oasis Charitable Trust and Oasis Community Partnership. As part of this change, the charity also decided to change its accounting year to mirror the accounting year for Oasis Community Partnership. This means that these accounts cover 14 months: 1 July 2021 to 31 August 2022.
The trustees would also like to note the resignation of Anne Dannerolle, senior Minister and trustee, during the period and to note their heartfelt thanks for her commitment to the charity over 20 years, and the last few years where she has provided leadership and vision as senior Minister.
Claire Thomas has been appointed to the post of Hub Leader to provide overall leadership to the charity following Anne’s resignation.
Structure, governance and management
a. Constitution
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 16 March 2012.
b. Method of appointment or election of Trustees
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
c. Policies adopted for the induction and training of Trustees
The power of appointment of new trustees lies with the existing trustees. New trustees are appointed with a view to the board of trustees providing the complementary mix of skills necessary to perform the trustees’ function. Trustees are encouraged to obtain training so as to increase their skills, such training being funded by the company.
d. Organisational structure and decision making
All key decisions relating to the running and operation of the company are made by the company’s trustees. The trustees meet approximately six times a year, together with such further ad-hoc meetings as and when required. Day to day operational decisions relating to the running of the company and its premises are delegated to the Hub Leader, who attends at and reports to the trustee’s meetings.
e. Risk management
The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. These include the implementation and monitoring of policies relating to Health and Safety, Safeguarding, Internal Financial Controls and Reserves.
In particular internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the company. These procedures are regularly reviewed to ensure that they still meet the needs of the company.
Monthly management accounts are prepared and distributed to all trustees and senior staff. These are considered at the trustees’ meetings.
2
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
Objectives and Activities
a. Policies and objectives
The objects of the charity for the benefit of the public in Kingston upon Hull and in such other parts of the United Kingdom or the world as the Trustees may think fit, includes the advancement of the Christian faith by proclamation and example.
The objects also include the relief of unemployment, the prevention or relief of poverty, the promotion of education including social and physical training, the relief of sickness and preservation of health and the provision of recreational facilities.
b. Strategies for achieving objectives
The charity holds regular service of worship and other events and activities to encourage and nurture the Christian faith; works in the local community for improving the wellbeing of everyone; and is involved with other churches in the city and region.
Through the current church building, the charity works towards achieving maximum public benefit for everyone within the locality by ensuring that the building is fully accessible, open to all and meets the current needs expressed by local residents in the deprived area where the charity is primarily based. The charity achieves its objectives by reaching out to the local community, providing holistic services for children, young people, older people, those suffering poverty, social exclusion and deprivation.
Whilst exercising their powers and duties the trustees have had due regard to section 4 of the Charities Act 2011, and complied with, the guidance on public benefit published by the Charity Commission.
c. Activities for achieving objectives
The charity, in furthering its objectives has identified key outcomes to be achieved, including increased capacity to deliver high quality and sustainable services; an increase in skills, development and support for staff and volunteers; increased levels of community activity; better and fuller services and facilities; and improved skills, ability, knowledge, motivation, confidence, relationships and circumstances for people in our community.
d. Volunteers
The charity is grateful for the unstinting efforts of its volunteers who are involved in its work.
3
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
Strategic Report
Achievements and performance
a. Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.
b. Review of activities in relation to objectives:
This has been a busy period for the charity as we developed what we do in response to people’s needs as COVID lockdowns and government restrictions gradually ended and it became possible for people to gather again and reconnect. We have continued with regular Sunday church services, Open House activities during the week, our Community Swap Shop for providing food for our local community, Our Space group for SEN families, one to one support for people who need it, and a number of larger activities and events such as the Mystery Mashup Tour and the Rainbow Trail.
Church Services
We have held regular church services throughout the period and continue to livestream some of these services for a wider audience. A variety of styles of service mean we have included music, talks, ‘sofa’ conversations, and a range of other activities as we encourage each other in the Christian faith. We run ‘Wow kids’ and ‘Sunday youth’ during our services for our children and young people. The church has an ethos of openness and inclusion, welcoming everyone to participate equally regardless of disability, mental health problems, poverty, ethnicity, sexuality or gender. We aim to put this into practice by involving everyone in church and its activities.
Pride
In July 2022 we celebrated inclusion by taking part in Hull Pride, carrying a banner in the march saying ‘You are beautifully and wonderfully made’ and having a stand with photo opportunities and goody bags to give away.
Open House
Open House runs during the week and is a space where our community can join together and support each other. We welcome people from all backgrounds and ages and everyone mixes, enjoys conversation, friendship and support while playing in our World of Wonder, or over a drink and snack in the lounge or hall. This year Open House has gradually grown as people have become more willing to gather after COVID restrictions. We have seen people who previously came before COVID, as well as new people. We see many families, people who are homeless, people with mental health problems, financial difficulties, experiencing social isolation and so on. We encourage everyone to get involved and participate, treating the space as a second home.
Community Swap Shop
Our community swap shop started during COVID and has continued to grow over the period. We have made changes to how we structure this in order to meet growing demand. People are able to collect free and cheap food, second hand clothes and other items. As COVID restrictions eased, we have also been able to invite people to stay for a drink and chat, meeting other people at the same time. Most people who used the Community Swap Shop have been able to go home with a large bag of food for either £1 or for free. We are grateful to all the people who have donated food and our partnerships with Fareshare, Tesco, Morrisons and the Co-op who have enabled this project to run smoothly.
One to One Support
During the year we have further developed our one to one support for people who need some extra help. Community Support workers are on hand to support people with things like accessing healthcare, understanding a letter from the Council, getting help for financial issues, applying for a job and so on. From December we were also able to employ a new Romanian Community Support worker which has meant we have been able to support people from that community who do not speak English with a wide range of issues. It has been a real privilege to be able to respond to the changing needs of our community with this new provision which has also helped the smooth running of Open House and the Community Swap Shop.
4
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
Friendship Bench
We are grateful for funding from the Ideas Fund which has enabled us to work with a researcher from the University of Hull to develop a community wellbeing project. This has involved working with our local community and the researcher to develop something where everyone can improve their wellbeing, and our community can support each other. It has resulted in a friendship bench which now sits in our building and where people can sit, talk and support each other.
Our Space
Our Space is for SEN families to use our World of Wonder at a dedicated time for them. This has been positive this period, with the quieter times being good for the children and parents/ carers as they make friends, provide peer support and have space to have fun.
One off events and activities
We held three main large events this period: Christmas Wonderland, the Mystery Mashup Tour, and the Rainbow Trail. All three were a great success with many local families attending and enjoying the events. The first two had limited numbers due to ongoing COVID restrictions and staff illness, but they still went ahead with the necessary restrictions to keep them safe. Each event included quiet sessions for SEN families which were very well received.
Feedback included ““I want to thank you, my family had a lovely time and felt part of the community… It was lovely to meet up as a family and as part of the community after so much of the lockdown”
“Jo enjoyed his day with you. He loved making a bauble. Special thank you for being so understanding, when he went into crisis, and for the kind words from the lady on the Enchanted Forest doorway... meant the world to me”
In addition to these larger events, we also put on additional activities for February half term, the Queen’s Jubilee, and over the summer period which were all well received by local families and attracted a wide and diverse group of people.
Joining with Oasis
After a period of consultation with our community, discussions with the teams at Oasis, and getting to know the wider Oasis organisations, the trustees made the decision to further develop our working relationships with the Oasis family of charities. This has included using a new working name: Oasis Hub Hull. The benefits of becoming a part of the Oasis family have already been significant. Peer support for our leadership has helped as we transitioned from COVID and further developed our church and community activities. Regular contact with other church leaders for mutual support has been helpful throughout the period, as well as joining with other Hub leaders for training and development, and one to one support for our Hub leader. Visiting speakers form Oasis have been a good addition to our church programme, and helped us to feel part of something bigger. In addition, support for our staff and volunteers through training, finance and HR functions has been invaluable.
We celebrated the next step in joining with the Oasis family of charities and our change of our working name in a celebration event in March 2022.
5
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
Other developments
The end of COVID restrictions have meant we have been able to open up to room hire again, and this has been positive this period with many more bookings than the previous year. We have also been able to host Bora Shabaa, a charity supporting refugees. We have re-started hosting birthday parties in our World of Wonder which has helped to bring in further income to support our charitable objectives.
We would like to thank everyone who has helped us to achieve our objectives this period. The many people who give time and money to build our community. The National Lottery Community Fund which continues to support us with funding that enables us to run the building and employ key staff to run our core activities. The Tudor Trust which funds our leadership staff which makes such a difference to our ability to develop and grow what we do. And the Postcode Neighbourhood Trust enabled us to employ a Romanian speaking Community Support Worker this year which has made such a difference with our ability to support this community. Funding from the Two Riding Charitable Trust and Westhill Endowment fund helped us to run our larger events. The Hull and East Riding Charitable trust, Tesco, the Co-op enabled us to run our Community Swap Shop. And the Ideas fund enabled our friendship bench wellbeing project.
6
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
c. Fundraising activities/Income generation
The charity is very grateful to everyone who gives to its work. It has a mixed funding portfolio including donations from individuals, funding from trusts and foundations, and income from room hire. The charity continues to seek external funding to enable it to pursue its objectives. All funding is used in furthering the objects of the charity.
d. Factors relevant to achieve objectives
A highly motivated staff and volunteer team coupled with high standards in the quality of activities and support provided is essential to achieve the objectives of the charity.
Financial review
a. Financial and risk management objectives and policies
The company’s income is applied to the furtherance of its objectives through the support and employment of individuals, the resourcing of activities, gifts and donations to third parties and general administrative and property costs.
b. Reserves policy
It is the company’s policy to retain sufficient funds to cover fluctuations in income, current liabilities and unplanned expenditure in line with the forecasted needs of the organisation. By prudent planning and monitoring, every effort is made to keep unexpected fluctuations to a minimum and to limit the proportion of the company’s funds that must be tied up.
The company’s assets are available and adequate to fulfil its obligations.
c. Principal funding
Restricted funds were received during the period. Information regarding these funds is disclosed in the Notes to the financial statements.
Notwithstanding the restricted grants received in the year, the company remains dependent upon individual donations and gifts from Church members to further its objectives.
Plans for the future and future developments
As we have been able to increasingly bring more people to the building over the period we have seen increasing numbers and demand. We know we need to continue to be flexible in our approach to the support we provide and activities we put on. With the cost of living crisis we have seen a large increase in demand for food and other support with access to basic needs.
Our plans for the coming year include adapting to these needs, increasing our opening hours and the way we offer food to increase the amount we can give and the quality of what we can give. Everything that we do is focused on giving people hope and dignity, with a view to giving holistic support and opportunities to get involved.
With increasing diversity in our community, we also plan to do more work to bring communities together with a project looking at how we share language and cultures with each other.
In January 2022 we restructured our leadership following the resignation of our senior Minister. We now have a Hub Leader who is responsible for the vision and delivery of everything we do alongside our trustees and core team. Our plans for 2022-23 are to add an additional post of Church Support Worker so that we can maintain our ability to provide pastoral support, invest in our work with children and young people, and run faith related activities and services. We have designated £10,000 for this purpose.
7
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Trustees' report for the 14 months ended 31 August 2022
Members' liability
The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up.
Trustees' responsibilities statement
The Trustees (who are also directors of Hull Community Church for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This Trustees’ Report was approved by the Trustees (who are also the directors for the purposes of company law) and signed on their behalf by:
R Gilbert, Chairman Trustee
P Fearnley, Trustee
28[th] February 2023
8
Hull Community Church (A company limited by guarantee)
Independent examiners' report to the members of Hull Community Church
I report to the charity Trustees (who are also directors of Hull Community Church for the purposes of company law) on my examination of the accounts of the company for the period ended 31 August 2022 set out on pages 10 to 21.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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1) which give me reasonable cause to believe that in any material respect the requirements: a. to keep accounting records in accordance with section 130 of the 2011 Act; and
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b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr Matt Ryan, FCCA
32 High Street, Wendover, Bucks, HP22 6EA
Date: 16[th] May 2023
9
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Statement of financial activities (incorporating income and expenditure account) for the 14 months ended 31 August 2022
| Note Incoming resources Incoming resources from generated funds: Voluntary income Donations and gifts Grants 2 Activities for generating funds – rental income Investment income – interest Other incoming resources Total incoming resources Resources expended Costs of generating funds: Costs of generating voluntary income 3 Charitable activities 4 Governance costs 5 Exceptional costs – impairment of property 7 / 13 Total resources expended 6 Net movement in funds for the year Transfers between funds Total funds at 30 June 2021 16 Total funds at 31 August 2022 16 |
Unrestricted funds 2022 £ 62,962 7,790 26,527 - 5,034 |
Designated funds 2022 £ - - - - - |
Restricted funds 2022 £ 4,300 178,461 - - 381 |
Total funds 2022 £ 67,262 186,251 26,527 - 5,415 |
Total funds 2021 £ 63,818 149,826 7,196 1 486 221,327 10,120 231,258 2,052 716,832 960,262 (738,935) - 3,289,116 2,550,181 |
|---|---|---|---|---|---|
| 102,313 | - | 183,142 | 285,455 | ||
| 3,000 78,731 1,000 - |
- - - - |
- 216,199 - - |
3,000 294,930 1,000 - |
||
| 82,731 | 216,199 | 298,930 | |||
| 185,000 | 2,308,651 | 2,536,706 |
All activities relate to continuing operations.
The Statement of Financial Activities includes all gains and losses recognised in the period.
The notes on pages 12 to 21 form part of these financial statements.
10
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Balance sheet as at 31 August 2022
| Note Fixed assets Tangible assets 13 Current assets Debtors 14 Cash at bank and in hand Creditors:amounts falling due within one year 15 Net current assets Total assets less current liabilities Net assets Charity Funds Restricted funds 16 Designated funds 16 Unrestricted funds 16 Total funds |
2022 £ 2,405,666 3,630 136,829 140,459 (9,419) 131,040 2,536,706 2,536,706 2,308,651 185,000 43,055 2,536,706 |
2021 £ 2,442,099 6,590 105,733 |
|---|---|---|
| 112,323 (4,241) |
||
| 108,082 | ||
| 2,550,181 2,550,181 |
||
| 2,341,708 - 208,473 |
||
| 2,550,181 |
For the period ended 31 August 2022 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The trustees acknowledge their responsibility for:
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a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006; and
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b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each 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 financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Trustees on 28[th] February 2023 and signed on their behalf, by:
R Gilbert, Chairman
The notes on pages 12 to 21 form part of these financial statements.
11
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements of the charitable company which is a public benefit entity under FRS 102 have been prepared in accordance with the Charities SORP (FRS 102) 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) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.
1.2 Company status
The company is a company limited by guarantee registered in England and Wales. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
1.3 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds are funds that have been set aside or are for a specific purpose. They are designated at the discretion of the trustees.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
1.4 Incoming resources
All incoming resources are included in the Statement of financial activities when the company is legally entitled to the income and the amount can be quantified with reasonable accuracy.
No amounts are included in the financial statements for services donated by volunteers.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.
12
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
1.5 Resources expended
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management costs. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
All resources expended are inclusive of irrecoverable VAT.
1.6 Tangible fixed assets and depreciation
The policy with respect to impairment reviews of fixed assets, excluding property, is to impair those assets that are no longer used by the company in pursuit of its objects. These assets are impaired to their recoverable amount.
Property impairments are recognised when the cost of a property is deemed to exceed its current value.
Tangible fixed assets are stated at cost less depreciation and impairment. Depreciation is not charged on freehold land. Depreciation on tangible fixed assets is provided at rates calculated to write off the cost of those assets, less their estimated residual value, over their expected useful lives on the following bases:
| Property | - | 40 years |
|---|---|---|
| Fixtures and fittings | - | 8 years |
| Office equipment | - | 6 years |
| Computer equipment | - | 4 years |
1.7 Operating leases
Rentals under operating leases are charged to the Statement of financial activities on a straight line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the year until the date the rent is expected to be adjusted to the prevailing market rate.
1.8 Pensions
The company operates defined contribution pension schemes and the pension charge represents the amounts payable by the company to the funds in respect of the period.
13
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
2. Grant income
| Arco Community Grant North Bank Forum Government Grant Hull & East Riding Charitable Trust The National Lottery Community Fund Tesco Postcode Neighbourhood Trust Ideas Fund Co-Op Local Community Fund The Tudor Trust Two Ridings Community Foundation Westhill Endowment 3. Costs of generating voluntary income Staff costs 4. Charitable activities Summary by fund type Staff costs External gifts Property costs Church and community activities Equipment Telephone & IT Travel & subsistence Subscriptions and memberships Administration Professional fees Insurance Depreciation Loss on disposal of Fixed Assets Bank charges |
Unrestricted funds 2022 £ - 2,000 5,790 - - - - - - - - - 7,790 Unrestricted funds 2022 £ 3,000 Unrestricted funds 2022 £ 29,043 3,100 12,584 2,089 2,796 3,978 1,007 1,069 10,042 324 9,093 3,150 62 394 78,731 |
Restricted funds 2022 £ - - - 5,000 86,072 1,125 19,911 24,888 265 31,200 10,000 - 178,461 Restricted funds 2022 £ - Restricted funds 2022 £ 130,610 - 22,398 15,573 3,775 1,562 3,642 1,131 1,487 602 - 35,419 - - 216,199 |
Restricted funds 2022 £ - - - 5,000 86,072 1,125 19,911 24,888 265 31,200 10,000 - 178,461 Restricted funds 2022 £ - Restricted funds 2022 £ 130,610 - 22,398 15,573 3,775 1,562 3,642 1,131 1,487 602 - 35,419 - - 216,199 |
Total funds 2022 £ - 2,000 5,790 5,000 86,072 1,125 19,911 24,888 265 31,200 10,000 - |
Total funds 2021 £ 1,000 - 4,922 5,000 103,404 - - - - 30,500 - 5,000 |
|||
|---|---|---|---|---|---|---|---|---|
| 186,251 | 149,826 | |||||||
Total funds 2022 £ 3,000 |
||||||||
| Restricted funds 2022 £ 130,610 - 22,398 15,573 3,775 1,562 3,642 1,131 1,487 602 - 35,419 - - |
Total funds 2022 £ 159,653 3,100 34,982 17,662 6,571 5,540 4,649 2,200 11,529 926 9,093 38,569 62 394 |
|||||||
| 216,199 | 294,930 |
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Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
5. Governance costs
| Unrestricted funds 2022 £ Independent examiners’ fee 1,000 |
Restricted funds 2022 £ - |
Total funds 2022 £ 1,000 |
Total funds 2021 £ 2,052 |
|---|---|---|---|
6. Analysis of resources expended by expenditure type
| Costs of generating funds Charitable activities Governance Exceptional costs – impairment of property |
Staff costs 2022 £ 3,000 159,653 - - |
Other costs 2022 £ - 135,277 1,000 - |
Total 2022 £ 3,000 294,930 1,000 - |
Total 2021 £ 10,120 231,258 2,052 716,832 |
|---|---|---|---|---|
| 162,653 | 136,277 | 298,930 | 960,262 |
7. Net incoming resources / (resources expended)
This is stated after charging:
| Depreciation of tangible fixed assets: - owned by the charity Exceptional costs – impairment of property Operating lease rentals – other |
2022 £ 38,569 - 720 |
2021 £ 35,498 716,832 499 |
|---|---|---|
Following a review of the property valuation in the prior year, an exceptional impairment was booked for £nil (2021: £716,832), see note 13.
8. Independent examiners remuneration
| Independent examiners’ fees | 2022 £ 1,000 |
2021 £ 2,052 |
|---|---|---|
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Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
9. Staff costs
Staff costs (including trustees) were as follows:
| Wages and salaries Social security costs Other pension costs |
2022 £ 148,611 9,597 4,445 |
2021 £ 117,278 4,360 4,741 |
|---|---|---|
| 162,653 | 126,379 |
The average monthly number of employees during the period was as follows:
| Generating voluntary income Charitable activities |
2022 No. 1 9 10 |
2021 No. 1 7 |
|---|---|---|
| 8 |
No employee (2021: no employee) received remuneration amounting to more than £60,000 in the year.
10. Trustees' remuneration
Trustees’ remuneration, as authorised under the company’s Articles of Association, amounted to £10,486 (2021: £26,138).
One Trustee (2021: one Trustee) has benefits accruing under a defined contribution pension scheme. Contributions of £631 (2021: £1,830) were payable by the company in the period.
Trustee expenses of £446 (2021: £68) were incurred during the period for administration, training, travel and employment related expenses.
16
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
11. Comparatives for the Statement of Financial Activities
| Note Incoming resources Incoming resources from generated funds: Voluntary income Donations and gifts Grants 2 Activities for generating funds – rental income Other incoming resources Investment income – interest Total incoming resources Resources expended Costs of generating funds: Costs of generating voluntary income 3 Charitable activities 4 Governance costs 5 Exceptional costs – impairment of property 7 / 13 Total resources expended 6 Net movement in funds for the year Total funds at 30 June 2020 16 Total funds at 30 June 2021 16 |
Unrestricted funds 2021 £ 63,818 4,922 7,196 486 1 |
Restricted funds 2021 £ - 144,904 - - - |
Total funds 2021 £ 63,818 149,826 7,196 486 1 |
|---|---|---|---|
| 76,423 | 144,904 | 221,327 | |
| 10,120 81,881 1,190 11,896 |
- 149,377 862 704,936 |
10,120 231,258 2,052 716,832 |
|
| 105,087 | 855,175 | 960,262 |
12. Taxation
Factors affecting tax charge for the period
Hull Community Church is a U.K. registered charity, number 1147453. All the company’s income is applied to its charitable objects and the company is, therefore, exempt under current legislation from most forms of taxation.
Value Added Tax is not recoverable by the company and is therefore charged to the Statement of Financial Activities or Balance Sheet as incurred.
17
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
13. Tangible fixed assets
| Cost At 30 June 2021 Additions Disposals At 31 August 2022 Depreciation At 30 June 2021 Charge for the period Disposals At 31 August 2022 Net book value At 31 August 2022 At 30 June 2021 |
Freehold property £ 2,460,000 - - |
Fixtures and fittings £ 85,445 2,699 (4,452) |
Computer equipment £ 9,118 - (1,123) |
Total £ 2,554,563 2,699 (5,575) |
|---|---|---|---|---|
| 2,460,000 | 83,692 | 7,995 | 2,551,687 | |
| 29,000 33,833 - |
76,396 3,835 (4,452) |
7,068 901 (560) |
112,464 38,569 (5,012) |
|
| 62,833 | 75,779 |
7,409 |
146,021 |
|
| 2,397,167 | 7,913 | 586 | 2,405,666 | |
| 2,431,000 | 9,049 | 2,050 | 2,442,099 |
Following a review of the property valuation in the prior year, an exceptional impairment was booked for £nil (2021: £716,832).
Included in freehold property is freehold land at cost of £50,000 which is not depreciated.
Certain property held by the company is subject to various charges held by the Big Lottery Fund and the European Regional Development Foundation in relation to the company continuing to use the property for the continuation of its objects.
14. Debtors
| Other debtors Prepayments and accrued income |
2022 £ 3,630 - |
2021 £ 4,303 2,287 |
|---|---|---|
| 3,630 | 6,590 |
18
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
15. Creditors:
Amounts falling due within one year
| Trade Creditors Social security and other taxes Accruals and deferred income |
2022 £ 7,004 550 1,865 9,419 |
2021 £ - 1,129 3,112 |
|---|---|---|
| 4,241 |
16. Statement of funds
| Unrestricted funds General Fund Designated Fund Restricted funds Building Fund Postcode Neighbourhood Trust Two Ridings Community Foundation Ideas Fund Arco Community Grant Aviva Community Fund Co-op Local Community Fund Community Swap Shop The National Lottery Community Fund The Henry Smith Charity The Sir James Reckitt Charity The Tudor Trust Westhill Endowment Total restricted funds Total funds |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
Brought Forward Incoming resources Resources Expended Transfers between funds Carried Forward £ £ £ £ £ 208,473 102,313 (82,731) (185,000) 43,055 - - - 185,000 185,000 2,256,000 - (33,833) - 2,222,167 - 19,911 (14,533) - 5,378 - 10,000 (10,000) - - - 24,888 (13,970) - 10,918 118 - (118) - - 541 - (158) - 383 449 - (262) - 187 4,063 10,995 (7,676) - 7,382 44,638 86,148 (94,225) - 36,561 690 - (402) - 288 1,655 - (1,655) - - 28,554 31,200 (34,367) - 25,387 5,000 - (5,000) - - 2,341,708 183,142 (216,199) - 2,308,651 2,550,181 285,455 (298,930) - 2,536,706 |
|
|---|---|---|---|---|---|---|---|---|---|
| 2,341,708 | 183,142 | (216,199) | - | ||||||
| 2,550,181 | - |
Trustees have agreed to designate £185,000 of funds from unrestricted. £10,000 of this is for a church support worker that we will employ within the next year. The remaining £175,000 represent the land and buildings previously held within the general unrestricted funds.
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Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
Information on restricted funds
- Building Fund Accumulation of monies previously received towards the redevelopment of the company’s freehold property. Assets acquired are being depreciated in line with the company’s standard depreciation policy.
Postcode Neighbourhood Trust – Funded by players of People’s Postcode Lottery and funding towards a community support worker and the community swap shop project.
Two Ridings Community Foundation – Events co-ordinator staffing costs.
Ideas Fund – Funded by the British Science Association and Wellcome Trust. This is a well-being project working with the University of Hull.
Arco Community Grant – Accumulation of monies received towards activity costs.
Aviva Community Fund - Accumulation of monies previously received for equipment and furnishings, running costs and project costs. Assets acquired are being depreciated in line with the company’s standard depreciation policy.
-
Co-op Local Community Fund - Money previously received towards activity costs and equipment. Assets acquired are being depreciated in line with the company’s standard depreciation policy.
-
Community Swap Shop – Funding received to run this project, including grants from the Hull and East Riding Charitable Trust, Tesco, the Co-op, donations from individuals, and other funds generated through the project.
-
The National Lottery Community Fund - Accumulation of monies received toward staff and activity costs. Assets acquired are being depreciated in line with the company’s standard depreciation policy.
-
The Henry Smith Charity – Accumulation of monies previously received towards staff costs and activity costs. Assets acquired are being depreciated in line with the company’s standard depreciation policy.
The Sir James Reckitt Charity - Money previously received towards staff costs and activity costs. The Tudor Trust - Money received towards staff costs and other costs. Westhill Endowment – Money received for activity costs.
| General funds Designated funds Restricted funds |
Brought Forward £ 208,473 - 2,341,708 |
Incoming resources £ 102,313 - 183,142 |
Resources Expended £ (82,731) - (216,199) |
Transfers (185,000) 185,000 - |
Carried Forward £ 43,055 185,000 2,308,651 |
|---|---|---|---|---|---|
| 2,550,181 | 285,455 | (298,930) | - | 2,536,706 |
17. Analysis of net assets between funds
Tangible fixed assets Current assets Creditors due within one year |
Unrestricted funds 2022 £ 5,971 41,599 (4,515) |
Designated funds 2022 £ 175,000 10,000 |
Restricted funds 2022 £ 2,224,695 88,860 (4,904) 2,308,651 |
Total funds 2022 £ 2,405,666 140,459 (9,419) |
Total funds 2021 £ 2,442,099 112,323 (4,241) |
|---|---|---|---|---|---|
| 43,055 | 185,000 | 2,536,706 | 2,550,181 |
20
Hull Community Church (A company limited by guarantee) (Registered number: 07993991)
Notes to the financial statements for the 14 months ended 31 August 2022
18. Pension commitments
The company operates defined contribution pension schemes. The assets of the schemes are held separately from those of the company in independently administered funds. The pension cost charge represents contributions payable by the company to the funds and amounted to £4,445 (2021: £4,741).
19. Operating lease commitments
At 31 August 2022 the company had annual commitments under non-cancellable operating leases as follows:
| Expiry date: Within 1 year Between 2 and 5 years |
Other leases 2022 Other leases 2021 £ £ 500 125 - - |
|---|---|
21