**REGISTERED CHARITY NUMBER: 1149323**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
**FOR HAREFIELD CHURCH**
Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH
**HAREFIELD CHURCH**
**CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 4|
|**Independent Examiner's Report**|5|
|**Statement of Financial Activities**|6|
|**Balance Sheet**|7|
|**Notes to the Financial Statements**|8 to 13|
|**Detailed Statement of Financial Activities**|14|
**HAREFIELD CHURCH**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
The trustees present their report with the financial statements of the charity for the year ended 31 March 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).
The trustees of Harefield Church meet on a regular basis, both formal and informal to review the work of the charity. The Trustees report that during this year there has been continued growth in both the Church and the work it does in the community in and around Harlow.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
- To advance the Christian faith for the benefit of the public
- The prevention or relief of poverty and hardship as the trustees may from time to time see fit by providing grants, items and service to individuals in need and/or charities, or other organisations working to prevent or relieve poverty
- To promote and fulfil such charitable purposes beneficial to the community as the trustees may from time to time think fit
## **Our Mission**
The world is changing all around us but our message is not. Our roadmap starts with our mission, which is enduring and it declares our purpose.
Our mission is to introduce people to Jesus and inspire everyone to follow him with a growing relationship with the Father, Son and Holy Spirit.
## **Our Vision**
To see Harefield Church becoming a significant church impacting Harlow through its worship and witness with a people who are vibrant, passionate and loving towards each other and God through Jesus Christ.
## **Our Values**
To cultivate a depth of relationship with Christ that will provide a strength of faith, hope, and love throughout the challenges of this life and establishing a community of worship, relationship and compassion.
To touch and transform the lives of people with the love and truth of Jesus and the Father.
To meet people's needs in the local community and in other nations.
## **Public benefit**
Harefield Church undertakes a range of activities with regard to the Charity Commission guidance on public benefit and, in particular, the specific guidance on charities for advancement of religion.
Page 1
**HAREFIELD CHURCH**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **ACHIEVEMENT AND PERFORMANCE**
## **A CHALLENGING YEAR**
This year has been both challenging and encouraging. Challenging in that it has taken time for people to feel comfortable and safe meeting together again in larger groups. But encouraging in that we have seen a steady growth in numbers returning to the various meetings and activities that make up church life.
The previous year of 2020/21 our work as a church in community were severely restricted due to the Coronavirus pandemic. It was not until May 2021 that we saw restrictions removed enough for us to resume church services. Our first Sunday morning service back in the church building took place on Sunday May 23, Pentecost Sunday, which seemed rather apt.
Following the relaxation of more Covid-19 restrictions from July 2021, we were able to open up all our usual church and community activities. These included:-
- Maybury Open Door
- - Jelly Tots
- - Coffee Connect Groups
- - Prayer meetings
- Midweek teaching and other courses
## **Normal service has now been resumed**
Jelly Tots restarted in September 2021 with over 40 attending the first session. This has continued to further grow as the word spread of the reopening and new parents and carers joined us.
Another milestone has been the restarting of face-to-face pastoral visits. Like many organisations, we extensively used Zoom for meetings, such as, Sunday services, home groups, Coffee Chat Rooms, management meetings, so as to keep contact and provide pastoral care during the pandemic.
Maybury Open Door, which had been running as a Covid-19 support group for most of last year, started to reopen back to normal 'work', times and clients.
As the year progressed we have been able to re-open our doors to other charities and organisations, such as, "Great Open Door" and again host the local elections as a polling station.
Through all of this we have seen people returning to our meetings and congregations have slowly grown as people have felt comfortable meeting together again.
On 20 September 2021 Barry Wales retired from the position of fulltime Elder at Harefield church. He remains a Charity Trustee and still has an active involvement in the organisation. David Evans was appointed a fulltime Elder from 1 October 2021.
## **Building and facilities**
During the year we have carried out a number of maintenance and repair jobs. These have included general maintenance. During the year we kicked off a project to replace all the lighting in the main hall with energy efficient LED strip lighting, this has been completed.
During the high winds in February 2022 the main car park gates were damaged beyond repair. We were able to purchase all metal fencing and gate materials for £1,800. This was a good price, as during this period the price of steel was rising on a daily basis due to a national shortage. This purchase did not include installations. The gates and fencing were installed later in year at a cost of £1,100. The main gates have also been replaced as they were destroyed in a storm and they now match the rest of the fencing at the back of the building.
## **Being church**
As stated above, this year has been challenging, but above all it has been an encouraging time as we have seen people coming back to the church and our numbers continuing to grow.
Meetings with other charitable organisations we work with and other church leaders has helped as a focus for planning for this and the next year.
Page 2
**HAREFIELD CHURCH**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Trustees are aware the reserves held by the charity are tied up more in fixed assets, for example, the property, rather than more liquid assets. We have improved the liquidity of the charity during the year, although we have had to spend monies on maintenance of the property.
To monitor the financial situation of the charity we have a Finance Committee and each month a financial report is issued to them and the Trustees. Its current remit is to review and report on the income and expenditure to the Trustees with recommendations where appropriate.
We are looking to continue improving our liquid reserves to appropriate levels.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
As of 21st March 2019, the charity is controlled by its governing document, a constitution and constitutes a charitable incorporated organisation.
## **Recruitment and appointment of new trustees**
Trustees are recruited from within the church membership of the church. They should be active, reliable members of reasonably long standing. They should be people who clearly demonstrate their understanding and commitment to the vision and values of the church. Furthermore they need to be people who are deemed to have competence commensurate with the fulfilment of the responsibilities of Trustees. New Trustees are proposed by existing Trustees, in consultation with the church Elders. All training is provided as required.
## **Church Polices**
Health and Safety Policies, Safeguarding Policy, 'Use of Building' guidelines and Risk Assessments are reviewed on a regular basis by the charity's staff and Trustees.
We have hosted a First Aid course. The first aid course was open to group leaders and any others in the church who wanted to update their skills. It was also open to others from outside the church. The course was well attended and very well received.
## **Support**
The charity's staff and volunteers also provide support to other charitable and church organisations in Harlow. With the experience that we have available to us amongst our staff and volunteers Harefield Church has been able to provide help with advice and assistant in specific areas, such as, finance, publicity, administration and volunteer support.
Harefield Church is a member of the Evangelical Alliance and a supporter of Heart 4 Harlow.
## **Marketing**
Harefield Church continues to improve its publicity materials. We have decided to reduce the amount of printed material we produce to reduces costs the unnecessary use of paper. To this end we are using Mailchimp, which is currently free of charge, to communicate with the church. We are looking next year at phone/computer apps to continue our program for reduction in paper use and to also streamline administration activities.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1149323
## **Principal address**
Harefield Church Burgoyne Hatch Momples Road Harlow Essex CM20 3EH
Page 3
**HAREFIELD CHURCH**
## **REPORT OF THE TRUSTEES**
## **for the Year Ended 31 March 2022**
## **Trustees**
Dr M R Eschle (resigned 10.1.22) M D Hundley J R Maybury B I Wales D Evans (appointed 30.6.21)
## **Independent Examiner**
Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH
**Telephone** 01279 445018
## **Email**
info@harefieldchurch.org
## **Website**
www.harefieldchurch.org
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
................................................................................. B I Wales - Trustee
Page 4
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HAREFIELD CHURCH**
## **Independent examiner's report to the trustees of Harefield Church**
I report to the charity trustees on my examination of the accounts of Harefield Church (the Trust) for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Maurice Brindley BSc FCA Institute of Chartered Accountants in England and Wales Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH
Date: .............................................
Page 5
**HAREFIELD CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **for the Year Ended 31 March 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
67,726
Investment income
2
-
**Total**
67,726
**EXPENDITURE ON**
**Charitable activities**
3
Facilities
13,733
Activities and Administration
53,237
Support and Gifts
5,677
**Total**
72,647
**NET INCOME/(EXPENDITURE)**
(4,921)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
409,087
**TOTAL FUNDS CARRIED FORWARD**
404,166|Restricted
fund
£
-
-
-
-
-
-
-
-
-
-|31.3.22
31.3.21
Total
Total
funds
funds
£
£
67,726
66,201
-
1
67,726
66,202
13,733
8,822
53,237
49,822
5,677
5,630
72,647
64,274
(4,921)
1,928
409,087
407,159
404,166
409,087|31.3.22
31.3.21
Total
Total
funds
funds
£
£
67,726
66,201
-
1
67,726
66,202
13,733
8,822
53,237
49,822
5,677
5,630
72,647
64,274
(4,921)
1,928
409,087
407,159
404,166
409,087|
|---|---|---|---|
||||66,202
8,822
49,822
5,630|
||||64,274|
||||1,928
407,159|
||||409,087|
The notes form part of these financial statements
Page 6
**HAREFIELD CHURCH**
## **BALANCE SHEET**
## **31 March 2022**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
401,877
**CURRENT ASSETS**
Debtors
8
1,103
Cash at bank and in hand
3,592
4,695
**CREDITORS**
Amounts falling due within one year
9
(2,406)
**NET CURRENT ASSETS**
2,289
**TOTAL ASSETS LESS CURRENT LIABILITIES**
404,166
**NET ASSETS**
404,166
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
-
-
-
-
-
-|31.3.22
Total
funds
£
401,877
1,103
3,592
4,695
(2,406)
2,289
404,166
404,166
404,166
404,166|31.3.21
Total
funds
£
402,041
1,156
8,398
9,554
(2,508)
7,046
409,087
409,087
409,087
409,087|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. J R Maybury - Trustee
............................................. B I Wales - Trustee
The notes form part of these financial statements
Page 7
**HAREFIELD CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements and assessment of going concern**
The financial statements of the charity, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The financial statements are presented in sterling (£).
## **Critical accounting judgements and key sources of estimation uncertainty**
In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements. Useful economic life of tangible fixed assets:
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixtures and fittings - 20% on cost
No depreciation is charged in respect of freehold land and buildings as the residual value of the property after its estimated useful life is anticipated to be at least the carrying value of the property show in the financial statements.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Debtors**
Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.
## **Creditors**
Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.
## **Financial Instruments**
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
continued...
Page 8
**HAREFIELD CHURCH**
**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. INVESTMENT INCOME**
## **3.**
|Deposit account interest
**CHARITABLE ACTIVITIES COSTS**
Facilities
Activities and Administration
Support and Gifts|31.3.22
31.3.21
£
£
-
1
Direct
Support
Costs
costs
Totals
£
£
£
13,733
-
13,733
51,260
1,977
53,237
5,677
-
5,677
70,670
1,977
72,647|31.3.22
31.3.21
£
£
-
1
Direct
Support
Costs
costs
Totals
£
£
£
13,733
-
13,733
51,260
1,977
53,237
5,677
-
5,677
70,670
1,977
72,647|
|---|---|---|
|||72,647|
## **SUPPORT AND GIVING**
The Church financially supports missionaries working in the UK and abroad on a monthly basis. We also give gifts to other organisations and support other organisations indirectly as a Church. Our financial support includes:
|Project Nepal
S&C McGoldrick - DDR Congo
Sjoerd & Rachel van Veen - Niger
Heart 4 Harlow
UK - Counties Evangelists
Gift to people in need|31.3.22
£
2,447
1,200
1,200
180
300
350
5,677|31.3.21
£
1,800
1,200
1,700
180
300
450|
|---|---|---|
|||5,630|
continued...
Page 9
**HAREFIELD CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
|**TRUSTEES' REMUNERATION AND BENEFITS**|||
|---|---|---|
||31.3.22|31.3.21|
||£|£|
|Trustees' salaries|35,450|34,400|
|Trustees' pensions paid|560|-|
||36,010|34,400|
During the year the Charity made payments of £19,450 (£34,400 in 2021) to the trustee, Mr B Wales for services provided to the Charity. This payment is not related to his role as a trustee.
During the year the Charity made payments of £16,560 (2021: £nil), of which £560 is employers pension, to the trustee, Mr D Evans as part of his employment as Elder in the church. This payment is not related to his role as a trustee.
## **Key Management**
The Trustees consider the roles of key management to be those of the Trustees and Elders. All remuneration is disclosed above.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **5. STAFF COSTS**
## **6.**
|**STAFF COSTS**||||||
|---|---|---|---|---|---|
|||31.3.22|||31.3.21|
|||£|||£|
|Wages and salaries||47,629|||46,525|
|Other pension costs||1,116|||556|
|||48,745|||47,081|
|The average monthly number of employees during the year was as follows:||||||
|||31.3.22|||31.3.21|
|All employees|||1||1|
|No employees received emoluments in excess of £60,000.||||||
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||||
||Unrestricted|Restricted|||Total|
||fund|fund|||funds|
||£||£||£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|66,201|||-|66,201|
|Investment income|1|||-|1|
|**Total**|66,202|||-|66,202|
|**EXPENDITURE ON**||||||
|**Charitable activities**||||||
|Facilities|8,822|||-|8,822|
|Activities and Administration|49,822|||-|49,822|
|Support and Gifts|5,630|||-|5,630|
|**Total**|64,274|||-|64,274|
continued...
Page 10
**HAREFIELD CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued**
## **for the Year Ended 31 March 2022**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
**NET INCOME**
1,928
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
407,159
**TOTAL FUNDS CARRIED FORWARD**
409,087
**7.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 April 2021
400,000
Additions
-
At 31 March 2022
400,000
**DEPRECIATION**
At 1 April 2021
-
Charge for year
-
At 31 March 2022
-
**NET BOOK VALUE**
At 31 March 2022
400,000
At 31 March 2021
400,000
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
fund
£
**NET INCOME**
1,928
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
407,159
**TOTAL FUNDS CARRIED FORWARD**
409,087
**7.**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 April 2021
400,000
Additions
-
At 31 March 2022
400,000
**DEPRECIATION**
At 1 April 2021
-
Charge for year
-
At 31 March 2022
-
**NET BOOK VALUE**
At 31 March 2022
400,000
At 31 March 2021
400,000
**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors|Restricted
fund
£
-
-
-
Fixtures
and
fittings
£
11,020
698|Total
funds
£
1,928
407,159
409,087
Totals
£
411,020
698
411,718
8,979
862
9,841
401,877
402,041
31.3.21
£
1,156|Total
funds
£
1,928
407,159|
|---|---|---|---|---|
|||||409,087|
||400,000
-
-
-
400,000
400,000|11,718
8,979
862
9,841
1,877
2,041|||
|||31.3.22
£
1,103|||
continued...
Page 11
**HAREFIELD CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other creditors
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|31.3.22
31.3.21
£
£
2,406
2,508
Net
movement
At
At 1.4.21
in funds
31.3.22
£
£
£
409,087
(4,921)
404,166
409,087
(4,921)
404,166
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
67,726
(72,647)
(4,921)
67,726
(72,647)
(4,921)
Net
movement
At
At 1.4.20
in funds
31.3.21
£
£
£
407,159
1,928
409,087
407,159
1,928
409,087
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
66,202
(64,274)
1,928
66,202
(64,274)
1,928|
|---|---|
continued...
Page 12
**HAREFIELD CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **10. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At 1.4.20
in funds
£
£
407,159
(2,993)
407,159
(2,993)|At
31.3.22
£
404,166
404,166|
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|133,928|(136,921)||(2,993)|
|**TOTAL FUNDS**|133,928|(136,921)||(2,993)|
## **Restricted Fund**
The Restricted Fund is for the restricted assets and their related costs.
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
Page 13