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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 08420082 (England and Wales) REGISTERED CHARITY NUMBER: 1151360

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

FOR

HOPE CHURCH HARROGATE

DSC Chartered Accountants Tattersall House East Parade Harrogate North Yorkshire HG1 5LT

HOPE CHURCH HARROGATE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Statement of Financial Position 10 to 11
Notes to the Financial Statements 12 to 22

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

The trustees, who are also directors of the charity for the purposes of company law, present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP FRS 102).

The charitable company was incorporated on 26 February 2013.

OBJECTIVES AND ACTIVITIES Objectives and aims

The charity's objects for the public benefit are:

Significant activities

HOPE Church works out these aims and objectives through its members by:

Holding regular meetings in public locations such as town centres, parks and local community centres; as well as our regular Sunday morning meeting in the main hall of Ashville College in Harrogate which provides an opportunity to worship and hear practical Biblical teaching. All these meetings are open to anyone who wishes to attend and recordings of the teaching are freely available to the public via our website. We also hold courses such as "Alpha" that are promoted in public venues such as cafés and bars and are open to anyone of any faith or none to attend; as are our other regular times of prayer and worship.

Working with, supporting and partnering with other churches and organisations in the area that help alleviate poverty. We are also proactively involved in the work of "Reflect Harrogate" (Pregnancy Crisis Service) and "Baby Basics" (helping vulnerable new mothers) which were groups started by and supported by members of HOPE Church.

Running our own children's work via "HOPE Kids" activities. Church staff and volunteers occasionally visit local schools to support curricular activities such as assemblies; religious education; and ethics, morals and citizenship. We also run courses open to the public on financial planning and debt management using resources provided by national organisations such as CAP (Christians Against Poverty).

The charity carries out a wide range of activities in support of its charitable aims. The trustees consider that these activities, provide benefit to both active members of the Church and the wider community of Harrogate.

Public benefit

The trustees have complied with the duty in section 17 (5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

Grantmaking

HOPE Church aims to be a generous church and as such we regularly try to give donations and/or grants to other organisations and at times individuals that the Trustees feel are in line with our charitable objectives.

Page 1

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

OBJECTIVES AND ACTIVITIES

Volunteers

HOPE Church benefits from a volunteer who performs bookkeeping services one day a week.

ACHIEVEMENT AND PERFORMANCE

Charitable Activities

During the year under review, the main area of progress and achievement included:

  1. Moving Sunday morning meetings online because of COVID in order to continue to provide an opportunity for worship and practical biblical teaching during the lockdown of 2020.

  2. Pivoting of Hope Kids children's work online to enable children to participate safely during lockdown and worship with their families.

  3. Establishing Hope Youth online to allow young people to have vital connection during lockdown.

  4. Continued expansion and development of the pastoral / care network.

  5. Ongoing participation in the national 'Alpha' evangelism / outreach initiatives, including moving Alpha online for the first time during lockdown.

  6. Continued financial and spiritual support of the team sent to establish a church plant in Vancouver, Canada.

  7. The granting of financial gifts and practical support to individuals in need and to other charitable organisations with similar objectives.

  8. Continued support for other churches locally, nationally and internationally, including strengthening relationships with ChristCentral churches in Kenya.

FINANCIAL REVIEW

Reserves policy

It is the policy of HOPE Church to maintain unrestricted cash reserves at a level that will cover a minimum of three months' gross salary expenses with a target of six months. As at 31 March 2021 this was approximated to be a minimum of £27,900 and a target of £55,800. This reserve exists to ensure that the church can continue to operate even when there are unusual items of expenditure, or unexpectedly low income.

Covid-19

The outbreak of the Covid-19 pandemic has cause major disruptions around the world. The Government have made interventions designed to reduce the spread of the virus and stabilise the economic environment, however the overall impact of the pandemic still remains unclear.

HOPE Church has adapted to the outbreak of the virus by holding congregation meetings and church gatherings online. HOPE Church ensures that its puts its members safety first and will continue to follow the relevant government guidance.

HOPE Church will continue to meet online until government guidance relating to Covid-19 allows physical meetings to take place and a suitable risk assessment have been carried out.

The trustees believe that HOPE Church will continue for the foreseeable future as the charity is still able to receive income from online donations and is able to continue its charitable activities under the current conditions. As such the accounts have been prepared on a going concern basis.

Page 2

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FINANCIAL REVIEW

Budget

When setting the budget, the trustees planned for a slight decrease in donations. This gave an overall budgeted income figure of £196,373 (2020: £218,845).

On the expenditure side the Pastors discussed their plans for the year with the trustees who approved a balanced expenditure budget of £190,288 (2020: £247,708).

Income

Overall our total income for the year was £251,737 (2020: £260,206); up 28% on the budget figure and down 3% from the overall income for 2020.

A breakdown of the actual income sources for 2021 is shown below.

Hope 69%
Gift Aid 16%
Projects 12%
Vancouver 2%
Cambodia 1%
Building 0%
The Village 0%
TOTAL 100%

Expenditure

Overall our total expenditure for the year was £218,710 (2020: £271,258); up 15% on the budget figure and down 19% from the overall expenditure in 2020.

Page 3

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

FUTURE PLANS

The church's planned initiatives for the current and subsequent financial years include continuation of the following:

  1. Develop new hybrid methods of gathering that future-proof the opportunity for gathered worship and practical biblical teaching despite the impact of COVID.

  2. Continued development of The Village project to address poverty and loneliness in the Harrogate area, particularly addressing the needs of new mothers and families.

  3. Developing the senior leadership structure of the church to broaden the input and include more voluntary participation.

  4. Continued expansion and development of our Midweek Group structure to provide pastoral support, training, and leadership development within the church.

  5. The development of a new Hope Youth team with new opportunities for gathering on Sunday mornings as well as during the week.

  6. The continued development of Hope Kids children's work to extend beyond Sunday provision.

  7. Ongoing participation in the national 'Alpha' initiative.

  8. Assess our environmental impact and make an action plan for supporting environmentally conscious choices within the church, personally and corporately

  9. The provision of training and pastoral support courses like 'The Marriage Course' and CAP Money management.

  10. Continued development of administrative systems and structure in the church to release capacity of our pastoral staff.

  11. Continued financial and spiritual support of the church planting team in Vancouver, Canada.

  12. Continued work with ChristCentral Churches to support other churches locally, nationally and internationally, especially in the training of leaders.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

New trustees are recruited and appointed on the recommendation of existing trustees/members from within the community of HOPE church. There is a required minimum of three trustees but no maximum number.

Induction and training of new trustees

The induction and training of trustees is delivered using courses and resources from ChristCentral and from across the wider New Frontiers International family, and where appropriate from training provided by other charities and organisations.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08420082 (England and Wales)

Registered Charity number

1151360

Page 4

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

Registered office

Tattersall House East Parade Harrogate North Yorkshire HG1 5LT

Trustees

B T Priestley (resigned 26/5/2021) P J Webb S L Williams O Adelekan (resigned 2/12/2021) A Price P Zambonini (appointed 2/12/2021) D Kunar (appointed 2/12/2021)

Company Secretary

P J Webb

Independent Examiner

DSC Chartered Accountants Tattersall House East Parade Harrogate North Yorkshire HG1 5LT

Page 5

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

STATEMENT OF BELIEFS

We believe in:

The one true God who lives eternally in three persons-the Father, the Son and the Holy Spirit.

The love, grace and sovereignty of God in creating, sustaining, ruling, redeeming and judging the world.

The divine inspiration and supreme authority of the Old and New Testament Scriptures, which are the written Word of God-fully trustworthy for faith and conduct.

The dignity of all people, made male and female in God's image to love, be holy and care for creation, yet corrupted by sin, which incurs divine wrath and judgement.

The incarnation of God's eternal Son, the Lord Jesus Christ-born of the Virgin Mary; truly divine and truly human, yet without sin.

The atoning sacrifice of Christ on the cross: dying in our place, paying the price of sin and defeating evil, so reconciling us with God.

The bodily resurrection of Christ, the first fruits of our resurrection; his ascension to the Father, and his reign and mediation as the only Saviour of the world.

The justification of sinners solely by the grace of God through faith in Christ.

The ministry of God the Holy Spirit, who leads us to repentance, unites us with Christ through new birth, empowers our discipleship and enables our witness.

The Church, the body of Christ both local and universal, the priesthood of all believers-given life by the Spirit and endowed with the Spirit's gifts to worship God and proclaim the gospel, promoting justice and love.

The personal and visible return of Jesus Christ to fulfil the purposes of God, who will raise all people to judgement, bring eternal life to the redeemed and eternal condemnation to the lost, and establish a new heaven and new earth.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Hope Church Harrogate for the purposes of company law) are responsible for preparing the Report of the Trustees 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 year 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 those 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 charitable company and to 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.

Page 6

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 2 December 2021 and signed on its behalf by:

P J Webb - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

Independent examiner's report to the trustees of Hope Church Harrogate ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Graham French ICAEW DSC Chartered Accountants Tattersall House East Parade Harrogate North Yorkshire HG1 5LT

2 December 2021

Page 8

HOPE CHURCH HARROGATE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
251,737
Investment income
4
-
Total
251,737
EXPENDITURE ON
Charitable activities
5
Giving, discipleship & pastoral support
148,642
Congregation meeting costs & church gatherings
34,053
Governance costs
2,568
Outreach expenses
25,196
Training expenses
8,251
Total
218,710
NET INCOME/(EXPENDITURE)
33,027
RECONCILIATION OF FUNDS
Total funds brought forward
52,013
TOTAL FUNDS CARRIED FORWARD
85,040		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-		 2021
Total
funds
£
251,737
-
251,737
148,642
34,053
2,568
25,196
8,251
218,710
33,027
52,013
85,040		 2020
Total
funds
£
260,201
5
260,206
139,360
74,339
3,267
34,620
19,672
271,258
(11,052)
63,065
52,013

CONTINUING OPERATIONS

The results from the year derive from continuing activities and there are no gains or losses other than those shown above.

The notes form part of these financial statements

Page 9

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

STATEMENT OF FINANCIAL POSITION 31 MARCH 2021

Unrestricted
Restricted
funds
funds
Notes
£
£
FIXED ASSETS
Tangible assets
14
3,199
-
CURRENT ASSETS
Debtors
15
-
-
Prepayments and accrued income
8,985
-
Cash at bank and in hand
77,776
-
86,761
-
CREDITORS
Amounts falling due within one year
16
(955)
-
NET CURRENT ASSETS
85,806
-
TOTAL ASSETS LESS CURRENT
LIABILITIES
89,005
-
ACCRUALS AND DEFERRED INCOME
17
(3,965)
-
NET ASSETS
85,040
-
FUNDS
18
Unrestricted funds
TOTAL FUNDS		 2021
Total
funds
£
3,199
-
8,985
77,776
86,761
(955)
85,806
89,005
(3,965)
85,040
85,040
85,040		 2020
Total
funds
£
3,352
2,000
4,555
56,056
62,611
(1,860)
60,751
64,103
(12,090)
52,013
52,013
52,013

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 10

HOPE CHURCH HARROGATE (REGISTERED NUMBER: 08420082)

STATEMENT OF FINANCIAL POSITION - continued 31 MARCH 2021

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 Board of Trustees and authorised for issue on 2 December 2021 and were signed on its behalf by:

P J Webb - Trustee

The notes form part of these financial statements

Page 11

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. STATUTORY INFORMATION

HOPE Church Harrogate is a charitable company, limited by guarantee, registered in England and Wales. The company's registered number and registered office address can be found in the 'reference and administrative details' section of the Report of the Trustees.

2. ACCOUNTING POLICIES

Basis of preparing the 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

Incoming grants are measured using the accrual model.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Charitable activities

Costs of charitable activities comprise all costs incurred in the pursuit of the charitable objects of the charity. These costs, where not wholly attributable, are apportioned between the categories of charitable expenditure in addition to the direct costs.

Allocation and apportionment of costs

Support costs are fully allocated to the charitable activities of the church in approximately the ratio in which direct costs are incurred.

Support costs includes staff costs relating to administration, but does not include costs relating to employees involved directly in charitable activities. These are allocated to the charitable activities in which they are primarily involved.

Tangible fixed assets

Tangible fixed assets are measured on the historical cost basis.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 33% on cost

Page 12

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

2. ACCOUNTING POLICIES - continued

Taxation

The charity is exempt from corporation tax on its charitable activities.

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 charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Prepayments and accrued income

Prepayments are recognised when the associated payment has been made, until the associated goods or services have been received.

Accrued income is recognised as the charity becomes entitled to it and is measured at fair value.

Cash at bank and in hand

Cash at bank and in hand represents cash held and accessible immediately.

Creditors and provisions

Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably 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 and provisions are recognised at their settlement amount after allowing for any trade discounts due.

Going Concern

The accounts are prepared on the going concern basis. There are no material uncertainties about the charity's ability to continue.

3. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Ticket income		 2021
£
204,496
39,732
7,509
-
251,737		 2020
£
216,823
34,421
3,000
5,957
260,201

Page 13

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

3. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

2021 2020
£ £
ChristCentral Churches - 2,000
City Valley Church - 1,000
Newday 4,625 -
Bread of Life, Ripon 1,740 -
Harrogate Round Table, Harrogate 1,144 -
7,509 3,000

HOPE Church benefits from a volunteer who performs bookkeeping services one day a week.

In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

4. INVESTMENT INCOME

Interest
CHARITABLE ACTIVITIES COSTS
Giving, discipleship & pastoral support
Congregation meeting costs & church
gatherings
Governance costs
Outreach expenses
Training expenses		 Direct
Costs (see
note 6)
£
78,688
31,036
-
19,775
5,747
135,246		 Grant
funding of
activities
(see note
7)
£
54,861
-
-
3,900
304
59,065		 2021
£
-
Support
costs (see
note 8)
£
15,093
3,017
2,568
1,521
2,200
24,399		 2020
£
5
Totals
£
148,642
34,053
2,568
25,196
8,251
218,710

5. CHARITABLE ACTIVITIES COSTS

Page 14

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Congregation meeting & events
Outreach expenses
Connect expenses
Training expenses
7.
GRANTS PAYABLE
Giving, discipleship & pastoral support
Outreach expenses
Training expenses
The total grants paid to institutions during the year was as follows:
ChristCentral Churches Worldwide
Jubilee Plus
Reflect, Harrogate
Trinity Central Church, Vancouver		 2021
£
124,043
8,039
1,291
-
1,873
135,246
2021
£
54,861
3,900
304
59,065
2021
£
36,833
1,440
8,000
7,000
53,273		 2020
£
138,202
36,737
9,343
585
10,472		 2020
£
138,202
36,737
9,343
585
10,472
195,339
2020
£
30,769
4,636
-
35,405
2020
£
13,564
1,440
-
-
15,004

Total grants to individuals in the year were £5,488 (2020: £20,401) and were made in order to further our charitable objectives, helping those in need within our community, and supporting our work in Cambodia and Canada.

Page 15

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

8. SUPPORT COSTS

Governance
Management
costs
£
£
Giving, discipleship & pastoral support
15,093
-
Congregation meeting costs & church
gatherings
3,017
-
Governance costs
-
2,568
Outreach expenses
1,521
-
Training expenses
2,200
-
21,831
2,568
9.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2021
£
Depreciation - owned assets
2,418
Deficit on disposal of fixed assets
21		 Totals
£
15,093
3,017
2,568
1,521
2,200
24,399
2020
£
3,787
-

10. TRUSTEES' REMUNERATION AND BENEFITS

During the year Mr A Price held a contract of employment with the charity and received monthly remuneration.

The provision for trustees to receive remuneration, for the supply of services other than acting as a trustee, was provided within the articles of the charity. The remuneration provided to Mr A Price were for services provided in accordance with the charitable aims and no payment was made in their capacity a trustee.

Mr A Price received a gross salary of £39,391 (2020: £34,137) with an employer pension contribution of £2,892 (2020: £2,515) for his pastoral services.

Trustees' expenses

Trustees can claim expenses to reimburse them for costs that they incur in fulfilling their duties. These expenses were wholly in fulfilment of charity business.

2021 2020
£ £
Computer costs 2,639 1,233
Hospitality 145 1,917
Staff functional costs 1,271 2,280
Meeting and events 1,395 3,852
Postage and stationary 600 333
Relocation - 1,703
Training 315 2,163
Travelling - 3,523
Telephone 90 -
6,455 17,004

Page 16

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

10. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees' expenses - continued

11.
12.		 Total number of trustees reimbursed for expenses 1 2
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Pastoral
Administrators
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
260,201
Investment income
5
Total
260,206
EXPENDITURE ON
Charitable activities
Giving, discipleship & pastoral support
139,360
Congregation meeting costs & church
gatherings
74,339
Governance costs
3,267
Outreach expenses
34,620
Training expenses
19,672
Total
271,258		 2021
£
115,827
3,561
7,921
127,309
2021
3
2
5
Restricted
funds
£
-
-
-
-
-
-
-
-
-		 2020
£
125,375
7,108
8,769
141,252
2020
3
3
6
Total
funds
£
260,201
5
260,206
139,360
74,339
3,267
34,620
19,672
271,258

Page 17

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
£ £ £
NET INCOME/(EXPENDITURE) (11,052) - (11,052)
RECONCILIATION OF FUNDS
Total funds brought forward 63,065 - 63,065
TOTAL FUNDS CARRIED FORWARD 52,013 - 52,013
13. INDEPENDENT EXAMINER'S REMUNERATION
The amount receivable by the charity's independent examiner was as follows:
2021 2020
£ £
Independent examination 2,352 2,280
Accountancy 210 987
2,562 3,267
14. TANGIBLE FIXED ASSETS
Equipment
£
COST
At 1 April 2020 15,089
Additions 2,286
Disposals (699)
At 31 March 2021 16,676
DEPRECIATION
At 1 April 2020 11,737
Charge for year 2,418
Eliminated on disposal (678)
At 31 March 2021 13,477
NET BOOK VALUE
At 31 March 2021 3,199
At 31 March 2020 3,352

Page 18

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
£
£
Other debtors
-
2,000
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
2020
£
£
Social security and other taxes
955
1,860
17.
ACCRUALS AND DEFERRED INCOME
2021
2020
£
£
Accruals and deferred income
3,965
12,090
2021
2020
£
£
Initial deferred income
120
-
Release of deferred income in the year
-
-
Incoming resources deferred
-
120
Deferred income carried forward
120
120
The deferred income relates to the purchase of tickets for events, where the event will take place in the following
year.
18.
MOVEMENT IN FUNDS
Net
Transfers
movement
between
At
At 1.4.20
in funds
funds
31.3.21
£
£
£
£
Unrestricted funds
General fund
8,139
62,703
(21,663)
49,179
Projects designated fund
2,238
(348)
620
2,510
Cambodia designated fund
107
49
(58)
98
The Village designated fund
20,743
(705)
715
20,753
Vancouver designated fund
8,286
(28,672)
20,386
-
Building designated fund
12,500
-
-
12,500
52,013
33,027
-
85,040
TOTAL FUNDS
52,013
33,027
-
85,040		 2021
£
-
2021
£
955
2021
£
3,965		 2021
£
-
2021
£
955
2021
£
3,965		 2020
£
2,000
2020
£
1,860
2020
£
12,090
2021 2020
£ £
120 -
- -
- 120
120 120

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HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Projects designated fund
Cambodia designated fund
The Village designated fund
Vancouver designated fund
TOTAL FUNDS
Comparatives for movement in funds
At 1.4.19
£
Unrestricted funds
General fund
26,542
Projects designated fund
1,666
Cambodia designated fund
607
The Village designated fund
3,639
Vancouver designated fund
18,111
Building designated fund
12,500
63,065
TOTAL FUNDS
63,065		 Incoming
resources
£
206,310
35,078
2,974
2,519
4,856
251,737
251,737
Net
movement
in funds
£
(18,403)
38,840
(500)
(2,030)
(28,959)
-
(11,052)
(11,052)		 Resources
Movement
expended
in funds
£
£
(143,607)
62,703
(35,426)
(348)
(2,925)
49
(3,224)
(705)
(33,528)
(28,672)
(218,710)
33,027
(218,710)
33,027
Transfers
between
At
funds
31.3.20
£
£
-
8,139
(38,268)
2,238
-
107
19,134
20,743
19,134
8,286
-
12,500
-
52,013
-
52,013

Page 20

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Projects designated fund
Cambodia designated fund
The Village designated fund
Vancouver designated fund
TOTAL FUNDS		 Incoming
resources
£
207,551
46,889
3,549
217
2,000
260,206
260,206		 Resources
Movement
expended
in funds
£
£
(225,954)
(18,403)
(8,049)
38,840
(4,049)
(500)
(2,247)
(2,030)
(30,959)
(28,959)
(271,258)
(11,052)
(271,258)
(11,052)

The charity currently holds six funds:

The objects of each of the designated funds are as follows:

Projects designated fund - An unrestricted fund for resources earmarked for stand-alone projects and events.

Cambodia designated fund - An unrestricted fund supporting local churches and missionaries in Cambodia.

The Village designated fund - An unrestricted fund designated for the social action project that seeks to alleviate poverty across Harrogate an d the surrounding areas.

Vancouver designated fund - An unrestricted fund for establishing and providing ongoing support to our new church plant in Vancouver , Canada.

Building designated fund - An unrestricted fund being saved for a future church building purchase.

Transfers between funds

Transfers between funds have been made in order to finance any deficit arising, or to correct small errors in allocation.

Page 21

HOPE CHURCH HARROGATE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021

19. RELATED PARTY DISCLOSURES

The following advances and credits to trustees subsisted during the period ended 31 March 2021:

2021 2020
Mr A Price £ £
Balance outstanding at start of period 2,000 -
Amounts advanced - 2,000
Amounts repaid (2,000) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 2,000

No interest has been charged on the above balance.

Page 22