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2021-04-04-accounts

Charity number: 1147490

Hiana [Hope In A New Age]

Trustees' report and financial statements

for the year ended 4 April 2021

Hiana [Hope In A New Age]

Contents

Page
Legal and administrative information 1
Trustees report 2 - 8
Independent examiners' report 9
Statement of financial activities 10 - 11
Balance sheet 12
Notes to the financial statements 13 - 15

Hiana [Hope In A New Age]

Legal and administrative information

Charity number 1147490
Business address HIANA House
141 Tat Bank Road
Oldbury
Birmingham
B69 4NH
Registered office HIANA House
141 Tat Bank Road
Oldbury
Birmingham
B69 4NH
Trustees Bernard Kord
Boniface Lumumba
Caroline Sefa-Frimpong
Rachel Callow
Oscar Liburd
Accountants Yevs & Co
Yevs House
130 Cape Hill
Smethwick
West Midlands
B66 4PH

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

The trustees present their report and the financial statements for the year ended 4 April 2021. The trustees who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

An inspired and motivated young man founded HIANA, which stands for Hope in a New Age, in 2012. HIANA is now run by the youth and is focused on the well being of young people in the community who are experiencing hardship.

The organisation’s vision is to see its generation of young people set free from the constrictions of their social backgrounds and to become equipped to make a positive impact in their own communities. HIANA works to invest in young people with the understanding that if the youth are positively empowered and inspired subsequently their communities and the general public as a whole will be transformed for the better. HIANA views the young people as the hope for their future communities. Some of the young people who were once a recipient of HIANA's services have now become avid volunteers, support staff and contributors to the advancement of HIANA's mission.

With many young people growing up in underprivileged communities, HIANA seeks to provide education, training, healthcare projects and all that is necessary to support, empower and enable young people to live their lives unaffected by limitations as a result of their background and/or lack of support. By encouraging personal and professional development for all, HIANA supports young people all over the UK and has dedicated volunteers from all over for example, Birmingham, Milton Keynes, Oxford, Wolverhampton, in addition to local volunteers and international connections. HIANA also facilitates mission work and international youth empowerment projects, which provide the youth the opportunity to travel, gain exposure of international issues and varying solutions, as well as to collaborate with other like-minded youths seeking to channel positive changes within themselves and the world around them

HIANA operates as an incorporated charitable company limited by guarantee (CLG) and is both a registered charity (1147490) and a non profit company (10786024), established under its Memorandum and Articles of Association and Constitution of 9th April 2012, as amended on 18th July 2012.

There are five trustees, who are co-opted. There is one appointed CEO who oversees an executive management team. In keeping with HIANA’s ethos the appointed management are often young people who assist in the management of HIANA's volunteers and activities on a day-to-day basis. The CEO and executive management keep the Trustees informed of current proceedings. Regular meetings of the trustees take place with additional communication between meetings with the CEO and executive management where applicable

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

Objectives and activities

The Charity's Objects are the following: -

  1. To develop the capacity and skills of the members of socially and economically disadvantaged communities within the local community and surrounding areas in such a way that they are better able to help meet their needs and to better participate fully in society;

  2. To work towards the relief of poverty and financial hardship experienced within the community by providing items and services to individuals in need;

  3. To promote racial harmony, cohesion and equality amongst people from different social background for the benefit of the public by promoting the sharing of knowledge and cultivating mutual understanding between different racial groups, advancing education, and raising awareness about different racial groups to promote good relations between people of different racial backgrounds and evaluating and monitoring the success of any activities promoting the elimination of discrimination on the grounds of race.

  4. To provide spiritual support and advice to those in need of spiritual guidance or desiring and seeking spiritual assistance, through Beauty Behind Gospel, the organisation's church faction, in line with the organisation's founding commission objective which is to advance the Christian faith through various outreach programmes, holding of prayer meetings, Christian festivals and production of Christian literature to provide others insight into the Christian faith.

  5. To develop overseas missions with the aim of supporting and impacting communities for the benefit of, and through, youth empowering projects. This objective is in line with the organisation's overarching objective to relieve individuals from hardship, promote racial and cultural cohesion, and enable individuals to become more self-sufficient and participating individuals through the means of education, training, healthcare and other necessary support.

HIANA has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing aims and objectives, and in the planning and implementation of activities

This year has been a significant year of change due to the Covid-19 pandemic. We take the opportunity to acknowledge both the faithfulness and grace of our Lord Jesus Christ, who calls us and equips us to fulfil our mission, and also our donors, church members and supporters for their prayers and financial giving. We are grateful for our individual donors, volunteers & church supporters' ongoing generosity in time and giving.

We would like to grab the opportunity to thank the professional footballers whose names we shall not mention here, for their continuous generosity towards our organisation and Church.

Hiana [Hope In A New Age]

Report of the trustees

for the year ended 4 April 2021

Achievements and performance

Summary of HIANA activities 5th April 2020 to 4th April 2021.

Due to the pandemic much of the work was put on hold or has been moved online and there has been a significant reduction in in-house services.

HIANA has continued to support people in the areas of:

Counselling

Covid-19 Pandemic Needs

Food and living support

Travel support

Spiritual advice & advocacy

Academic Support

Marital and relationship issues

Emotional distress

Bereavement

Mental Health issues

Illness and Chronic Pain distress

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

Counselling, Advice and Advocacy

HIANA continues to provide free counselling for young people dealing with a variety of issues including stress, employment, family issues, mental health issues, post-traumatic stress or any other life crisis.

The charity provides counselling in the form of counsel and advisory sessions, which are rooted on a biblical foundation, and the teachings of Jesus Christ.

All individuals supported by this service are made aware of the christian basis of counselling. HIANA has continued to see the change in individuals, some examples include improved outlook on life, improved living environment, and improved professional development and more individuals with a healthy state of mind. HIANA's results are tangible and there are a quantifiable number of testimonies of individuals advocating for the counselling service.

During the Covid-19 pandemic, face to face and in-person counselling sessions have been significantly reduced however a limited number have been available to service users where possible & upon an urgent need. The majority of counselling services have continued, on a voluntary basis, via phone and zoom sessions for the duration of the UK National Lockdowns and in spite of the pandemic restrictions HIANA has continued to counsel approximately 70 people during this time.

HIANA’s marriage-counselling sessions were developed into a free 6 month programme which were designed for young people either in courtship, engaged or newly married, to receive counselling and receive support from other couples with all issues related to dating, courtship and marriage.

HIANA has also continued with group counselling sessions aimed at building confidence in the young people as well helping young people connect and establish bonds with other young people, giving them a sense of community. These sessions have helped each service user to set goals and achieve them and provide an optional support network for those undergoing hardships and difficulties.

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

Creative Space

The Creative Space project, a Youth Hub and multi-purpose space for study, projects and work was closed for the majority of the year, with plans to relaunch next financial year.

Scheduled events through the Creative Space were put on hold due to the frequent national restrictions and staff furlough.

Kids Club

Again due to the pandemic, all Kids Club activities have been halted. A limited children's ministry class Sundays for children between 6 months-10 years old was reopened as in-house church services were reinstated.

One Heart Project

HIANA continued the One Heart project. Audio and video podcasts were released in order to provide a platform for people to share their views and experiences of racism. The project seeks to help combat racism and prejudice, by empowering people to unite, using a combination of music and arts to spread positivity and hope to the wider community, incorporating a mixture of music and documentaries to create a powerful movement to help spread a global message to end racism.

Due to pandemic restrictions and a halt in operations, this project was paused for future permissibility.

Support and Outreach

During the COVID-19 Pandemic, a lot of individuals were impacted by the changes in the economy.

Many lost jobs, sources of income, opportunities to socialise and family members. HIANA has been able to offer financial support to disadvantaged members of the community.

Due to a lack of in person meetings and restrictions, HIANA amalgamated it's outreach programme with its social welfare programme, in order to help support individuals to both pay their rent, bills and provide food or access to food, clothes, living, study & travel costs. An additional Covid-19 Support programme was set up to financially support those suffering specific Covid-19 related issues. Individual support was provided on a case-by-case basis.

Support groups

HIANA has continued regular support group gatherings where volunteers hold meetings open to the local community for men and women to come together, pray and discuss overcoming problems. Support groups have continued to serve the community and are available to help individuals connect and provide a supportive social network to the attendees. With the national restrictions in place these have been continued online and via phone.

When the government reinstituted formal support bubbles, a limited number of support groups were held in person. The support groups were the most popular and stable project of the financial year allowing support networks to continue and help keep the presence of HIANA open to the community

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

Training and Education

A limited number of training was available this year, which was provided online.

Leadership Classes- a volunteer lead free training programme continued for young people to empower them as leaders in their homes and communities and to teach them the importance of leadership.

Recording Studio Project- although the project was predominately put on hold a volunteer lead radio show and podcast was produced and released on a local radio station and on YouTube.

Mission Work

HIANA has halted international mission trips until travel without quarantining is possible but has continued to support its long-term overseas mission work in Togo and Ghana by providing financial aid for the on-going building project of the mission centre for future volunteers. In addition to this, HIANA raised and sent monetary donations to support New Life Churches in Albania with a food parcel appeal for poor families in Albania, in December 2020. Through this appeal 24 families were successfully supported.

Financial review

Funding sources- The majority of HIANA’s income is given by church members and individual donors, which is increased through the Gift Aid scheme. HIANA has also been greatly supported by a couple of professional footballers (to whom we are very grateful) who help us to raise funds throughout the year.

Plans for future periods

HIANA’s future plans are contingent on the seasons God gives in the years ahead but the organisation hopes to continue plans that were postponed in 2020

Hiana [Hope In A New Age]

Report of the trustees for the year ended 4 April 2021

Statement of trustees' responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993 and the Charity (Accounts and Reports) Regulations 2008. 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

On behalf of the board

Secretary

Hiana [Hope In A New Age]

Independent examiner's report to the trustees on the unaudited financial statements of Hiana [Hope In A New Age].

I report on the accounts of Hiana [Hope In A New Age] for the year ended 4 April 2021 set out on pages 2 to 15.

Respective responsibilities of trustees and independent examiner

As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

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:

(i) which gives me reasonable cause to believe that in any material respect the requirements:

have not been met; or

...........................................................

Sylvanus Dzotsi-BA(Hons) FCCA-Yevs & Co ACCA Independent examiner Yevs House 130 Cape Hill Smethwick West Midlands B66 4PH

Hiana [Hope In A New Age]

Statement of financial activities

For the year ended 4 April 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
Incoming resources
Incoming resources from generating funds:
Voluntary income
2
177,338
-
Activities for generating funds
3
162,109
-
Incoming resources from charitable activities
4
60,591
-
Other incoming resources
5
8,199
-
Total incoming resources
408,237
-
Resources expended
Pastors Love Offering
10,306
-
Light & Heat
1,484
-
Mission Building Project
95,000
-
Rent Support
20,000
-
Repairs & Maintenace
3,000
Public Liability Insurance
1,610
-
Church & Water Rates
695
Motor and travelling expenses
26,020
-
Accountancy fees
950
-
Legal and professional fees
688
-
Communications and IT
5,601
-
Promotional Expenses
4,500
-
Musician Allowance
764
-
Refreshments
251
-
Mission Living Cost
18,278
-
Charity Staff & Volunteer Cost
121,329
-
Depreciation and impairment
7,263
-
Outreach Leisure cost
32,000
-
General Expenses
2,171
-
Donation
5,968
-
Love Offering -Church Elder
-
-
Printing & Recording Expenses
2,962
-
Total resources expended
360,840
-
2021
Total
£
177,338
162,109
60,591
8,199
408,237
10,306
1,484
95,000
20,000
3,000
1,610
695
26,020
950
688
5,601
4,500
764
251
18,278
121,329
7,263
32,000
2,171
5,968
-
2,962
360,840
2020
Total
£
168,361
70,168
1,619
5,210
245,358
14,505
-
11,070
448
3,809
14,618
850
150
4,874
3,684
100
159
19,618
43,902
5,161
-
396
116,981
1,020
2,051
243,396

The notes on pages 13 to 15 form an integral part of these financial statements.

Hiana [Hope In A New Age]

Statement of financial activities

For the year ended 4 April 2021

Total funds brought forward
Total funds carried forward
42,551
89,948
)
(1,691
)
(1,691
40,860
88,257
38,898
40,860

The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 13 to 15 form an integral part of these financial statements.

Hiana [Hope In A New Age]

Balance sheet as at 4 April 2021

Notes
Fixed assets
Tangible assets
6
Current assets
Cash at bank and in hand
Creditors: amounts falling
due within one year
7
Net current assets
Net assets
Funds
Restricted income funds
Unrestricted income funds
Total funds
2021
£
£
42,349
45,529
45,529
380
45,909
88,258
)
(1,691
89,949
88,258
2020
£
£
37,264
9,264
9,264
)
(5,668
3,596
40,860
)
(1,691
42,551
40,860

The financial statements were approved by the trustees on and signed on its behalf by

Bernard Kord Trustee

The notes on pages 13 to 15 form an integral part of these financial statements.

Hiana [Hope In A New Age]

Notes to financial statements for the year ended 4 April 2021

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

1.1. Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.

1.2. Cashflow

The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.

1.3. Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.

Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.

1.4. Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

1.5. Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Hiana [Hope In A New Age]

Notes to financial statements for the year ended 4 April 2021

1.6. Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

2. Voluntary income

2. Voluntary income
Unrestricted 2021 2020
funds Total Total
£ £ £
Offering 32,022 32,022 41,307
Tithe 23,198 23,198 23,465
General Donation 54,562 54,562 57,404
Gifts Aid 67,556 67,556 46,185
177,338 177,338 168,361
3. Activities for generating funds
Unrestricted 2021 2020
funds Total Total
£ £ £
Fundraising events 162,109 162,109 70,168
162,109 162,109 70,168
4. Incoming resources from charitable activities
Unrestricted 2021 2020
funds Total Total
£ £ £
Other income-transfer from savings 60,591 60,591 1,619
60,591 60,591 1,619
5. Other incoming resources
Unrestricted 2021 2020
funds Total Total
£ £ £
Other income-Hall Hire 8,199 8,199 1,335
Other income-Refund - - 3,875
8,199 8,199 5,210

Hiana [Hope In A New Age]

Notes to financial statements for the year ended 4 April 2021

Fixtures, Fixtures, Fixtures,
6. Tangible fixed assets fittings and Motor
equipment vehicles Total
£ £ £
Cost
At 5 April 2020 56,533 2,500 59,033
Additions 12,348 - 12,348
At 4 April 2021 68,881 2,500 71,381
Depreciation
At 5 April 2020 19,994 1,773 21,767
Charge for the year 6,888 375 7,263
At 4 April 2021 26,882 2,148 29,030
Net book values
At 4 April 2021 41,999 352 42,351
At 4 April 2020 36,539 727 37,266
7. Creditors: amounts falling due
within one year 2021 2020
£ £
Trade creditors 1,275 2,125
Other taxes and social security )
(3,753
2,693
Other creditors 1,148 -
Accruals and deferred income 950 850
)
(380
5,668
8. Unrestricted funds At At
5 April Incoming Outgoing 4 April
2020 resources resources 2021
£ £ £ £
Unrestricted Fund 42,551 408,237 )
(360,840
89,948
9. Restricted funds At At
5 April 4 April
2020 2021
£ £
Description for Restricted Fund )
(1,691
)
(1,691

Hiana [Hope In A New Age]

The following pages do not form part of the statutory accounts.

Hiana [Hope In A New Age]

Detailed statement of financial activities

For the year ended 4 April 2021

2021 2020
£ £ £ £
Incoming resources
Incoming resources from generating funds:
Voluntary income
Offering 32,022 41,307
Tithe 23,198 23,465
General Donation 54,562 57,404
Gifts Aid 67,556 46,185
177,338 168,361
Activities for generating funds
Fundraising events 162,109 70,168
162,109 70,168
Total incoming resources from generating funds 339,447 238,529
Incoming resources from charitable activities
Other income-transfer from savings 60,591 1,619
60,591 1,619
Other incoming resources
Other income-Hall Hire 8,199 1,335
Other income-Refund - 3,875
8,199 5,210
Total incoming resources 408,237 245,358
Resources expended
Costs of generating funds:
Fundraising trading:
cost of goods sold and other costs

Hiana [Hope In A New Age]

Detailed statement of financial activities

For the year ended 4 April 2021

Charitable activities
Activities undertaken directly
General Expenses
total expenditure
Total charitable activity expenditure
Governance costs
Activities undertaken directly
Mission Building Project
Rent Support
Establishment - Repairs & maintenance
Establishment - Public Liability Insurance
Motor vehicle expenses
Other motor & travel expenses
Office expenses - Communication & IT
Promotiona Expenses
Musician Allowance
Interest - Bank loans & overdraft
Refreshments
General Expenses
Donation
Love Offering -Church Elder
Support costs
Pastor's Love Offering
Support - Establishment - Rates & water
Support - Establishment - Light & heat
Support -Transport Support
Support - Professional - Accountancy fees
Support - Professional - Other
Support - Subscriptions
Overseas Mission
Charity staff & Volunteers
Support - Depreciation & impairment
Outreach Covid 19 support cost
Printing & Recording Expense
Total governance costs
2021
£
2,171
2,171
2,171
2,171
95,000
20,000
3,000
1,610
7,500
3,255
5,601
4,499
-
1
250
278
5,968
-
146,962
10,306
695
1,484
15,265
950
688
764
18,000
121,329
7,263
32,000
208,744
2,962
358,668
2020
£
396
396
396
396
-
11,070
448
1,227
6,271
8,347
4,874
3,686
100
1
158
432
116,981
1,020
154,615
14,505
2,582
-
-
850
150
-
19,186
43,902
5,161
-
86,336
2,051
243,002
2020
£
396
396
396
396
-
11,070
448
1,227
6,271
8,347
4,874
3,686
100
1
158
432
116,981
1,020
154,615
14,505
2,582
-
-
850
150
-
19,186
43,902
5,161
-
86,336
2,051
243,002
396
396
154,615
86,336
2,051
243,002

Total governance costs

Hiana [Hope In A New Age]

Detailed statement of financial activities

For the year ended 4 April 2021

Net incoming/(outgoing) resources for the year 47,398 1,960