Registered�Charity�no.�1166451
# Harvester�Reformational�Church� Birmingham
## Trustees�Annual�Report�and�Accounts
Year�Ended�31st�March�2022
## Wyatt�&�Co�
Chartered�Accountants 125�Main�Street,�Garforth Leeds LS25�1AF
## Harvester�Reformational�Church�Birmingham
Year�Ended�31st�March�2022
## Contents�Page
||Page|
|---|---|
|LegalandAdministrativeInformation|1|
|Trustee'sAnnualReport|2|
|IndependentExaminersReport|6|
|StatementofReceiptsandPayments|7|
|StatementofAssetsandLiabilities|8|
|NotestotheFinancialStatements|9|
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Legal�and�Administrative�Information
## Reference
The�Charity�is�called�“Harvester�Reformational�Church�Birmingham”.�The�Church�is�registered�with�the� Charity�Commission�for�England�and�Wales�and�was�registered�on�the�8th�April�2016.
Registered�Charity�Number 1166451 Registered�Office 46�Old�Oscott�Lane Birmingham B44�8TP Website www.harvesterbirmingham.org.uk Trustees�at�31st�December�2021 Graham�Unsworth� Werner�Lourens� Ann�Unsworth Duncan�Curry Katie�Lourens Primary�Bankers Lloyds�Bank�Plc 25�Gresham�Street London� EC2V�7HN Independent�Examiner: Nigel�Wyatt�BSC�FCA Wyatt�&�Co�Chartered�Accountants 125�Main�Street Garforth Leeds LS25�1AF
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31[st] March 2022**
## Trustees’�Annual�Report
## **Introduction**
Harvester Reformational Church Birmingham was formally created by Trust Deed on the 1[st] January 2012.
The names of the Trustees are: **Graham Unsworth, Ann Unsworth, Duncan Curry, Werner Lourens and Katie Lourens.**
The finances all relate to the objectives of the Trust as stated in Section 3 of the Trust Deed.
Harvester Reformational Church Birmingham is an apostolic church operating across the UK and the world. We promote the Christian faith with church planting and education, helping those in poverty or other areas of physical, mental or spiritual need. We provide public benefit through our religious activity, education and training.
This report covers the financial year 1[st] April 2021 to 31[st] March 2022.
## **Chairs Report**
This year has been one of addition in most areas of church life. We have seen not only financial growth but been able to reach out to the others across other nations though the use of Zoom as an additional mean of communication.
We were able to make a considerable contribution to a work we have connections with in Ndola, Zambia. Members and church designated gifts made it possible to have a timely and significant impact on the Jabulani children's village. The Pastor of Celebration Church in Zambia commented: -
“We�want�to�express�our�gratitude�for�your�financial�gift�to�Jabulani�children's�village.�Your�gift�was�so� timely as the orphanage was facing a lot of challenges in meeting the needs of the vulnerable children in our care. The financial gift was channeled towards food provision, school requirements, and beddings. We are so grateful with what we have been able to do with your kind support to the orphanage.�May�the�Lord�keep�blessing�you�and�your�ministry.”
The addition of Magdel Burger as a voluntary charity worker has enabled us to expand the influence of the Church into local schools and a church project in Sparkbrook. Good feedback and useful connections have been made. It was a vision of ours to reach into the school community in particular and we are pleased to see that fulfilled.
We were pleased to be able to hold our annual Gathering after a break of two years. It was good to share the ministry with Harvester Reformational Church Halifax. The new venue, Cloverley Hall in Shropshire, proved to be ideal. We hope to build a good relationship with them as we move forward into future Gatherings held there. I think we would all agree the highlight from the meetings was the way the children become one and joined in the worship and helped bring the presence of God to our awareness.
This year we have felt more than ever a need to have a permanent presence in the community we serve. It was with that in mind we began t explore the possibility of purchasing a new building. We explored two possibilities but neither felt right. A third venue came on the marker in the autumn which seemed ideal but we felt the asking price for it was too much. We were approached again by the owners this year and asked to made a bid. We are now in the process of putting things in place to make it possible to do that. This is likely to be submitted in May this year. As a result of this we have maximized the monies going into the Building Fund which are reflected in the accounts. Looking forward there is much to do. We have in place a trip to Harvester Paris where we a team of us will be going over Easter to support them and to seek to being clarity to their vision. A further trip is being proposed to Zambia and South Africa in the autumn. We would like to visit and encourage the
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31[st] March 2022**
## Trustees’�Annual�Report
work�of�Celebration�Church�and�visit�the�children’s�village�too�as�well�as�move�on�to�encourage�the� churches in South Africa.
We are so grateful to God for the increase in lives, opportunities and finances. A big thank you to the faithful members of Harvester Reformational Church Birmingham for their continued support, work in the ministry of the church and encouragement.
## Treasurer’s�Commentary�on�progress:�Income,�Expenditure�&�Milestones
## **Income**
Our main income was from tithes and offerings, with new members joining the congregation this year and a number of people receiving promotions in the workplace we have seen a significant increase in income. Gift aid remains the second main income for the charity.
**----- Start of picture text -----**
Restricted Donations
Money Owed to Third
Building Fund
Parties
MBTC
General Fund
**----- End of picture text -----**
## **Expenditure**
Our expenditure this year returned to closer to normal levels, however still remained reduced with there being some restrictions still in place due to the pandemic. Our largest expenditure category was the IT Orbit, we were able to upgrade our streaming equipment and scribe laptop to be able to stream our meetings in higher quality video. The cost to host our Sunday Meetings remains one of our top expenditure categories, followed by the cost of hosting Magdel Burger as a Voluntary worker this year. The next two categories encompass charitable giving, the finance orbit being inflated due to a designated gift to the orphanage ran by Celebration Church Zambia and the regular gift we give the Miracle Bible Training Centre in Cape Town, South Africa.
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31[st] March 2022**
## Trustees’�Annual�Report
**----- Start of picture text -----**
Church Gift to MBTC
Cape Town Bursary
Fund
Volunteer Orbit
Finance Orbit
Sunday Meetings
IT Orbit
**----- End of picture text -----**
## **Milestones**
We welcomed Magdel Burger as our church volunteer this year to expand our outreach into the community with work in local schools and helping to spread the gospel of Jesus Christ. She has been a blessing to the body bringing her creativity to the projects she has worked on and helping to build our resources as a church to enable us to fulfil our charitable objectives more effectively.
After having a break for two years due to the pandemic, we were able to hold our Gathering in October 2021. This was a weekend of much blessing and fellowship. Having found a new venue in Cloverly Hall, this gave us opportunity to also play tennis, swim and hold a bonfire. It was a good time to�worship�together�and�share�God’s�word.
We have grown our building fund this year and the trustees agreed to designate £32,000 to the fund on top of the monthly gift aid that we receive. We are looking to place an offer on a building in the local area in the coming months and the increase in income for the church has enabled us to be in a strong position to purchase a permanent building for the church. This would enable us to provide MBTC, Household and Prayer meetings from a central location and act as a beacon in the community for people to have more visibility of the work that we do as a church.
## **Moving Forward**
We have a number of planned mission trips this year now that the world is opening up following the pandemic. A small number of the ordained leadership are planning to visit HRC Paris in April 2022 over the easter weekend. Prophet Graham and Pastor Louwrens plan to visit Celebration Church in Zambia, we have given gift to them extended their building and more recently to their orphanage which provided food and supplies for the children over December. Evangelist Werner is also planning to visit Bangladesh alongside Apostle Nicholas from HRC Paris.
We will be making an offer on a local building in May 2022, we trust God for favour with the sellers and a smooth process to purchase the building.
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31[st] March 2022**
## Trustees’�Annual�Report
## **Risk Management**
The trustees’ purpose is to be aware of any major strategic, operational and financial risks to HRCB. In the year ahead all major areas will be reviewed and kept up to date. The church has a revised Safeguarding Policy and every adult who is involved in working with children and young people in the church hold DBS and is trained annually. The trustees and Spiritual leaders hold DBS clearance. Health and Safety and Risk Management policies are reviewed every two years by the trustees.
Public Liability is covered by an insurance policy with Ansvar Insurance. Financial security is managed by�regular�review�of�the�Church’s�financial�status�by�the�Finance�Sub�Group,�which�includes� the Church Treasurer, who report to the Trustees quarterly.
## **Reserves Policy**
The reserves policy states that the Charity should hold savings equivalent to 6 months running costs in reserves. This figure was set at £4,000 (2019: £4,000). The reserves policy is subject to an annual review. The charity's reserves at the year-end are £7,150 (2021: £16,748). This has reduced year on year due to the designation of funds to the Building Fund. Harvester Reformational Church plans to use the excess funds to further our charitable objectives.
## **Approved by the Trustees**
**----- Start of picture text -----**
Graham Unsworth - Chair
**----- End of picture text -----**
**----- Start of picture text -----**
Name of Trustee:
───────────────────────────────────────────────────
Signed on behalf of the Trustees:
───────────────────────────────────────────────────
Date of approval: 22/06/2022
───────────────────────────────────────────────────
**----- End of picture text -----**
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## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Independent�Examiners�Report
I�report�to�the�trustees�on�my�examination�of�the�financial�statements�of�Harvester�Reformational� Church�Birmingham�('the�charity')�for�the�year�ended�31�March�2022.
## Responsibilities�and�basis�of�report
As�the�trustees�of�the�charity�you�are�responsible�for�the�preparation�of�the�financial�statements�in� accordance�with�the�requirements�of�the�Charities�Act�2011�(‘the�Act’).
I�report�in�respect�of�my�examination�of�the�charity's�financial�statements�carried�out�under�section�145� of�the�2011�Act�and�in�carrying�out�my�examination�I�have�followed�all�the�applicable�Directions�given�by� the�Charity�Commission�under�section�145(5)(b)�of�the�Act.
## Independent�examiner's�statement
I�confirm�that�I�am�qualified�to�undertake�the�examination�because�I�am�a�member�of�the�Institute�of� Chartered�Accountants�in�England�and�Wales�(ICAEW),�which�is�one�of�the�listed�bodies.
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�charity�as�required�by�section�130�of�the�Act;�or
2.�the�financial�statements�do�not�accord�with�those�records;�or
3.�the�financial�statements�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.
Nigel�Wyatt�BSC�FCA Date: 22/06/2022 Independent�Examiner 125�Main�Street Garforth Leeds LS25�1AF
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Statement�of�Receipts�and�Payments
||||2022||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||Funds|Funds|Funds|Funds|
||Note|£|£|£|£|
|Receipts||||||
|DonationsandLegacies||46,592|1,383|47,975|20,473|
|CharitableActivities||-|2,422|2,422|506|
|InvestmentIncome||2|133|135|4|
|||──────────|──────────|──────────|──────────|
|TotalReceipts|2|46,594|3,937|50,531|20,982|
|||──────────|──────────|──────────|──────────|
|Payments||||||
|PaymentsonCharitableActivities|3|15,485|3,228|18,712|9,063|
|||──────────|──────────|──────────|──────────|
|TotalPayments||15,485|3,228|18,712|9,063|
|||──────────|──────────|──────────|──────────|
|||──────────|──────────|──────────|──────────|
|Netrecipts/(payments)||31,110|709|31,819|11,920|
|||──────────|──────────|──────────|──────────|
|Netmovementinfunds(Cash)||||||
|TotalFunds(Cash)broughtforward|7|27,701|2,081|29,782|17,612|
|Transfers|7|-|-|-|-|
|||──────────|──────────|──────────|──────────|
|Totalfunds(Cash)carriedforward|7|58,810|2,790|61,601|29,532|
|||──────────|──────────|──────────|──────────|
|Representedby||||||
|GeneralUnrestrictedFunds||7,150|-|7,150|16,748|
|DesignatedFunds||51,660|-|51,660|11,968|
|RestrictedFunds||-|2,790|2,790|816|
|||──────────|──────────|──────────|──────────|
|||58,810|2,790|61,601|29,532|
|||──────────|──────────|──────────|──────────|
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Statement�of�Assets�and�Liabilities
As�the�accounts�are�prepared�on�a�cash�basis�there�is�no�formal�Balance�Sheet�or�Statement�of� Financial�Position.�Instead�a�statement�of�assets�and�liabilities�is�outlined�giving�an�indication�of�the� charity's�assets�at�the�year�end.�The�fixed�assets�estimated�value�is�taken�from�the�organisation� insurance�policy.
||2022|2021|
|---|---|---|
||£|£|
|Fixedassets|||
|Fixtures,FittingsandEquipment|6,500|6,500|
||──────────|──────────|
||6,500|6,500|
|Currentassets|||
|CashatBankandPettyCash|61,601|29,532|
||──────────|──────────|
||61,601|29,532|
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Notes�to�the�Financial�Statements
## Basis�of�Preparation
The�financial�statements�have�been�prepared�on�a�cash�basis�when�receipts�and�payments� take�place�through�the�bank�account�or�petty�cash.
## Assessment�of�Going�Concern
Preparation�of�the�accounts�is�on�a�going�concern�basis.�The�trustees�consider�that�there�are� no�material�uncertainties�about�the�charity's�ability�to�continue�as�a�going�concern.
## Fund�Accounting
Unrestricted�funds�comprise�those�funds�which�the�trustees�are�free�to�use�for�any�purpose� in�furtherance�of�the�charitable�objects.�Unrestricted�funds�include�designated�funds�where� the�trustees,�at�their�discretion,�have�set�aside�resources�for�a�specific�purpose.
Restricted�funds�are�funds�which�are�to�be�used�in�accordance�with�specific�restrictions� imposed�by�the�donor�or�the�term�of�specific�appeal,�often�know�as�a�‘special�offering’�in�the� church.�
Further�explanation�of�the�nature�and�purpose�of�each�fund�is�included�in�the�notes�to�the� accounts.
## Incoming�Resources
All�incoming�resources�are�recognised�once�the�charity�has�entitlement�to�the�resources�and� the�money�has�been�paid.
## Resources�expended
Expenditure�is�recognised�on�an�cash�basis�when�payments�have�been�made�through�the� bank�account�or�by�petty�cash.
## Taxation
The�charity�is�exempt�from�tax�on�its�charitable�activities.
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Notes�to�the�Financial�Statements
|2|AnalysisofReceipts||||
|---|---|---|---|---|
|||Unrestricted|Restricted|TotalFunds|
|||Funds|Funds|2022|
|||£|£|£|
||DonationsandLegacies||||
||Donationsandofferings|37,661|1,238|38,899|
||Giftaid|8,923|145|9,068|
||Otherincome|8|-|8|
|||──────────|──────────|──────────|
|||46,592|1,383|47,975|
||CharitableActivities||||
||Trainingcoursefees|-|2,422|2,422|
|||──────────|──────────|──────────|
|||-|2,422|2,422|
||InvestmentIncome||||
||Interest|2|133|135|
|||──────────|──────────|──────────|
|||2|133|135|
|||──────────|──────────|──────────|
||TotalReceipts|46,594|3,937|50,531|
|||──────────|──────────|──────────|
|||Unrestricted|Restricted|TotalFunds|
|||Funds|Funds|2021|
|||£|£|£|
||DonationsandLegacies||||
||Donationsandofferings|16,643|270|16,913|
||Giftaid|3,560|-|3,560|
||Otherincome|-|-|-|
|||──────────|──────────|──────────|
|||20,203|270|20,473|
||CharitableActivities||||
||Trainingcoursefees|-|506|506|
|||──────────|──────────|──────────|
|||-|506|506|
||InvestmentRecipts||||
||Interest|4|-|4|
|||──────────|──────────|──────────|
|||4|-|4|
|||──────────|──────────|──────────|
||TotalReceipts|20,207|776|20,982|
|||──────────|──────────|──────────|
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Notes�to�the�Financial�Statements
3 Payments�on�charitable�activities
|Paymentsoncharitableactivities||||
|---|---|---|---|
||Unrestricted|Restricted|TotalFunds|
||Funds|Funds|2022|
|CharitableActivities|£|£|£|
|Administration|5,332|-|5,332|
|Children|538|-|538|
|Conferences|321|2,340|2,661|
|Giving|1,756|-|1,756|
|Guestsspeakers|220|-|220|
|Hardshipfund|452|-|452|
|Leadersexpenses|30|-|30|
|Pastoralexpenses|251|-|251|
|Trusteeexpenses|10|-|10|
|Volunteerexpeneses|3,324|-|3,324|
|Restrictedgifts|-|888|888|
|Sundaymeetings|2,820|-|2,820|
|Worship|430|-|430|
||──────────|──────────|──────────|
||15,485|3,228|18,712|
||──────────|──────────|──────────|
||Unrestricted|Restricted|TotalFunds|
||Funds|Funds|2021|
|CharitableActivities|£|£|£|
|Administration|3,233|-|3,233|
|Children|60|-|60|
|Conferences|300|-|300|
|Giving|2,030|270|2,300|
|Guestsspeakers|-|-|-|
|Hardshipfund|752|-|752|
|Leadersexpenses|-|-|-|
|Pastoralexpenses|398|-|398|
|Trusteeexpenses|60|-|60|
|Volunteerexpeneses|967|-|967|
|Restrictedgifts|-|-|-|
|Sundaymeetings|612|-|612|
|Worship|381|-|381|
||──────────|──────────|──────────|
||8,793|270|9,063|
||──────────|──────────|──────────|
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Notes�to�the�Financial�Statements
## 4 Volunteers
The�church�benefits�greatly�from�the�voluntary�contributions�of�time�and�money�by�its�formal� members�and�regular�attendees.�Please�refer�to�the�trustee's�report�for�further�detail�about�volunteer� contributions�in�the�organisation.
## 5 Trustee�remuneration�and�expenses
The�Charity�does�not�have�an�ultimate�controlling�party�as�it�is�controlled�jointly�by�the�Board�of� Trustees.
No�Trustee�or�other�person�related�to�the�charity�had�any�personal�interest�in�any�contract�or� transaction�entered�into�by�the�Charity�during�the�year.
Expenses�for�Trustees�undertaking�their�duties�during�the�year�ended�31�March�2022�totalled�£795.� All�expenditure�was�incurred�for�the�day�to�day�running�of�the�church�and�its�charitible�activities.
## 6 Related�party�transactions
There�were�no�related�party�transactions�which�took�place�during�the�year�(2021:�£0)
## Harvester�Reformational�Church�Birmingham
## Year�Ended�31st�March�2022
## Notes�to�the�Financial�Statements
## 7 Analysis�of�Charitable�Funds
## Unrestricted�Funds
|UnrestrictedFunds||||||
|---|---|---|---|---|---|
||1April2021|Income|Expenditure|Transfers|31Mar2022|
||£|£|£|£|£|
|Unrestricted||||||
|General|16,748|46,594|(15,033)|(41,159)|7,150|
|Designated||||||
|HardshipFund|-|-|(452)|236|(216)|
||10,953|-|-|40,923|51,876|
||──────────|──────────|──────────|──────────|──────────|
|TotalUnrestricted|27,701|46,594|(15,485)|-|58,810|
||──────────|──────────|──────────|──────────|──────────|
||1April2021|Income|Expenditure|Transfers|31Mar2022|
||£|£|£|£|£|
|RestrictedFunds||||||
|BuildingFund|1,015|878|-|-|1,893|
|MBCT|590|300|-|-|890|
|Moneyowedtothirdparties|-|1,872|(2,340)|-|(469)|
|RestrictedGifts|476|888|(888)|-|476|
||──────────|──────────|──────────|──────────|──────────|
|Total|2,081|3,937|(3,228)|-|2,790|
||──────────|──────────|──────────|──────────|──────────|
|TotalFundsandCash||||||
||──────────|──────────|──────────|──────────|──────────|
|Total|29,782|50,531|(18,712)|-|61,601|
||──────────|──────────|──────────|──────────|──────────|
## Fund�Descriptions
## Designated�Funds
Hardship�Fund
Building�Fund�
To�relieve�sickness�and�financial�hardship�and�to�promote�and� preserve�good�health�by�the�provision�of�funds,�goods�or�services� of�any�kind
To�purchase�a�building�or�land�for�a�building�to�be�built�on�and�for� the�future�upkeep�of�said�building
Restrcited�Funds� MBCT�
Money�owed�to�third�parties Restricted�Gifts�
Funds�relating�to�Miracle�Bible�Training�Centre�UK
Funds�held�for�third�parties
Giving�that�is�restricted�for�a�mission,�speaker�or�projects�that�arise
## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Statement of Receipts and Payments**
||||**2022**||2021|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**||
|||Funds|Funds|**Funds**|Total funds|
||**Note**|£|£|**£**|£|
|**Receipts**||||||
|Donations and Legacies||46,592|1,633|**48,225**|20,473|
|Charitable Activities|**2**|-|2,422|**2,422**|506|
|Investment Income||2|133|**135**|4|
|||──────────|──────────|──────────|──────────|
|**Total Receipts**||46,594|4,187|**50,781**|20,982|
|||──────────|──────────|──────────|──────────|
|**Payments**||||||
|Payments on Charitable Activities|**3**|15,485|3,228|**18,712**|9,063|
|||──────────|──────────|──────────|──────────|
|**Total Payments**||15,485|3,228|**18,712**|9,063|
|||──────────|──────────|──────────|──────────|
|||──────────|──────────|──────────|──────────|
|**Net recipts / (payments)**||31,110|959|**32,069**|11,920|
|||──────────|──────────|──────────|──────────|
|**Net movement in funds (Cash)**||||||
|Total Funds (Cash) brought forward|**7**|28,716|816|**29,532**|17,612|
|Transfers|**7**|-|-|**-**|-|
|||──────────|──────────|──────────|──────────|
|**Total funds (Cash) carried forward**|**7**|**59,825**|**1,775**|**61,601**|29,532|
|||──────────|──────────|──────────|──────────|
|**Represented by**||||||
|General (Unrestricted)||7,150|-|**7,150**|16,748|
|Designated Funds||52,675|-|**52,675**|11,968|
|Restricted Funds||-|1,775|**1,775**|816|
|||──────────|──────────|──────────|──────────|
|||**59,825**|**1,775**|**61,601**|29,532|
|||──────────|──────────|──────────|──────────|
7
## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Statement of Assets and Liabilities**
As the accounts are prepared on a cash basis there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.
||**2022**|2021|
|---|---|---|
||**£**|£|
|**Fixed assets**|||
|Tangible Fixed Assets|6,500|6,500|
||`──────────`|`──────────`|
||6,500|6,500|
|**Current assets**|||
|Cash at Bank and Petty Cash|61,601|29,532|
||`──────────`|`──────────`|
||61,601|29,532|
8
## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Notes to the Financial Statements**
## **Basis of Preparation**
The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Fund Accounting**
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Incoming Resources**
All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.
## **Resources expended**
Expenditure is recognised on an cash basis when payments have been made through the bank account or by petty cash.
## **Taxation**
The charity is exempt from tax on its charitable activities.
9
## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Notes to the Financial Statements**
|**2 **|**Analysis of Receipts**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|
**Total Funds**|
|||Funds|Funds|**2022**|
|||£|£|**£**|
||**Donations and Legacies**||||
||Donations and Offerings|37,661|1,488|**39,149**|
||Gift Aid|8,923|145|**9,068**|
||Other Income|8|-|**8**|
|||`──────────`|`──────────`|
`──────────`|
|||46,592|1,633|**48,225**|
||**Charitable Activities**||||
||Training course fees|-|2,422|**2,422**|
|||`──────────`|`──────────`|
`──────────`|
|||-|2,422|**2,422**|
||**Investment Income**||||
||Interest|2|133|**135**|
|||`──────────`|`──────────`|
`──────────`|
|||2|133|**135**|
|||`──────────`|`──────────`|
`──────────`|
||**Total Receipts**|**46,594**|**4,187**|**50,781**|
|||`──────────`|`──────────`|
`──────────`|
|||Unrestricted|Restricted|
**Total Funds**|
|||Funds|Funds|**2021**|
|||£|£|**£**|
||**Donations and Legacies**||||
||Donations and Offerings|16,643|270|**16,913**|
||Gift Aid|3,560|-|**3,560**|
||Other Income|-|-|**-**|
|||`──────────`|`──────────`|
`──────────`|
|||20,203|270|**20,473**|
||**Charitable Activities**||||
||Training course fees|-|506|**506**|
|||`──────────`|`──────────`|
`──────────`|
|||-|506|**506**|
||**Investment Recipts**||||
||Interest|4|-|**4**|
|||`──────────`|`──────────`|
`──────────`|
|||4|-|**4**|
|||`──────────`|`──────────`|
`──────────`|
||**Total Receipts**|**20,207**|**776**|**20,982**|
|||`──────────`|`──────────`|
`──────────`|
10
## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Notes to the Financial Statements**
|**3 **|**Payments on charitable activities**||||
|---|---|---|---|---|
|||Unrestricted|Restricted|
**Total Funds**|
|||Funds|Funds|**2022**|
||**Charitable Activities**|£|£|**£**|
||Administration|5,332|-|**5,332**|
||Children|538|-|**538**|
||Conferences|321|2,340|**2,661**|
||Giving|1,756|-|**1,756**|
||Guests speakers|220|-|**220**|
||Hardship fund|452|-|**452**|
||Leaders expenses|30|-|**30**|
||Pastoral expenses|251|-|**251**|
||Trustee expenses|10|-|**10**|
||Volunteer expeneses|3,324|-|**3,324**|
||Restricted gifts|-|888|**888**|
||Sunday meetings|2,820|-|**2,820**|
||Worship|430|-|**430**|
|||`──────────`|`──────────`|
`──────────`|
|||15,485|3,228|**18,712**|
|||`──────────`|`──────────`|
`──────────`|
|||Unrestricted|Restricted|
**Total Funds**|
|||Funds|Funds|**2021**|
||**Charitable Activities**|£|£|**£**|
||Administration|3,233|-|**3,233**|
||Children|60|-|**60**|
||Conferences|300|-|**300**|
||Giving|2,030|270|**2,300**|
||Guests speakers|-|-|**-**|
||Hardship fund|752|-|**752**|
||Leaders expenses|-|-|**-**|
||Pastoral expenses|398|-|**398**|
||Trustee expenses|60|-|**60**|
||Volunteer expeneses|967|-|**967**|
||Restricted gifts|-|-|**-**|
||Sunday Meetings|612|-|**612**|
||Worship|381|-|**381**|
|||`──────────`|`──────────`|
`──────────`|
|||8,793|270|**9,063**|
|||`──────────`|`──────────`|
`──────────`|
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Notes to the Financial Statements**
## **4 Volunteers**
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.
## **5 Trustee remuneration and expenses**
The Charity does not have an ultimate controlling party as it is controlled jointly by the Board of Trustees.
No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Charity during the year.
Expenses for Trustees undertaking their duties during the year ended 31 March 2022 totalled £795. All expenditure was incurred for the day to day running of the church and its charitible activities.
## **6 Related party transactions**
There were no related party transactions which took place during the year (2020: £0)
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## **Harvester Reformational Church Birmingham**
## **Year Ended 31st March 2022**
## **Notes to the Financial Statements**
## **7 Analysis of Charitable Funds**
## **Unrestricted Funds**
|**Unrestricted Funds**||||||
|---|---|---|---|---|---|
||1 April 2021|Income|Expenditure|Transfers **31 Mar 2022**||
||£|£|£|£|**£**|
|**Unrestricted**||||||
|General (Unrestricted)|16,748|46,594|(15,033)|(41,159)|**7,150**|
|**Designated**||||||
|Hardship Fund|1,015|-|(452)|236|**800**|
|Building Fund|10,953|-|-|40,923|**51,876**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**28,716**|**46,594**|**(15,485)**|**-**|**59,825**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||1 April 2021|Income|Expenditure|Transfers **31 Mar 2022**||
||£|£|£|£|**£**|
|**Restricted Funds**||||||
|Building Fund (Restricted)|-|878|-|-|**878**|
|MBTC (Restricted)|590|300|-|-|**890**|
|Money owed to third parties
(Restricted)|226|2,122|(2,340)|-|**7**|
|Restricted Gifts (Restricted)|-|888|(888)|-|**-**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total**|**816**|**4,187**|**(3,228)**|**-**|**1,775**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds and Cash**||||||
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total**|**29,532**|**50,781**|**(18,712)**|**-**|**61,601**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
## **Fund Descriptions**
## **Designated Funds**
Hardship Fund
Building Fund
To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind
To purchase a building or land for a building to be built on and for the future upkeep of said building
## **Restrcited Funds**
MBTC
Money owed to third parties Restricted Gifts
Funds relating to Miracle Bible Training Centre UK Funds held for third parties
Giving that is restricted for a mission, speaker or projects that arise
13