Registered Charity no. 1166451
Harvester Reformational Church Birmingham
Trustees Annual Report and Accounts
Year Ended 31st March 2023
Wyatt & Co
Chartered Accountants 125 Main Street, Garforth Leeds LS25 1AF
Harvester Reformational Church Birmingham
Year Ended 31st March 2023
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 6 |
| Statement of Receipts and Payments | 7 |
| Statement of Assets and Liabilities | 8 |
| Notes to the Financial Statements | 9 |
Harvester Reformational Church Birmingham
Year Ended 31st March 2023
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 March 2023 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 2023
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 2022 to 31[st] March 2023.
Chairs Report
The finances of the Church have once again increased. It is a tribute to the faithful tithing of those regular givers. We have continued to set aside money for a building and you will see from the account the end of year total is quite substantial.
This year we have seen not only financial growth but been able to reach out to others across other nations though the use of Zoom as an additional means of communication. It was a blessing to see some of those who had connected this way visit us and spend some time with families here. We have also had several new visitors to the Sunday meetings and we trust that in time they will also be added to the membership.
One of the highlights of 2022 was a ministry trip to Ndola, Zambia to visit the church and orphanage overseen by Pastor Faustin Soneka and his wife Mary. Pastor Louwrens Badenhorst and I visited from 20th to 26th September. It was good to see in the flesh the effect of the support we had sent in the past having a real effect on the lives they care for. We were able to visit the orphanage and see first-hand the extent of the ongoing needs. The happiness and joy and love expressed from those we met there was a lesson to us to ‘count it all joy’ as James puts it. We also took part in four services and felt a true bond develop between us and the people there. It was agreed on our return to help the orphanage with monthly contributions from members of this Church and that began in January 2023 and sent to them in February. This sustained giving has already given them an ability to plan in a way that they have not done before. We will hopefully be sending out second team to visit the orphanage and church later this year.
We held our Annual Gathering in October last year, the second time we had used the Cloverley Hall Christian Conference Centre. It was once again a time of much ministry and good fellowship. We had invited an outside speaker to come to minister but this did not workout. We once again reduced the amount of formal meetings and concentrated more on fellowship. It was good to have others attend from Harvester Halifax and Dundee in Scotland. We are looking forward to this year’s event. The invited speaker is Pastor Faustin from Zambia.
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. We look forward to purchasing the building God has planned for us and continue to pray that will be soon. We express out faith to that end.
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Harvester Reformational Church Birmingham
Year Ended 31[st] March 2023
Trustees’ Annual Report
Treasurer’s Commentary on progress: Income, Expenditure & Milestones
Income
Our main income was from tithes and offerings, we continue to see growth in our income as members of the body receive promotions and increase in their work. Gift aid remains the second main income for the charity which we continue to designate to our building fund monthly.
----- Start of picture text -----
Pecentage of Income
Money held
for Gathering Donations
Fees, 4% Restricted, 4% Building Fund
Restricted, 6%
Gift Aid, 17%
Tithes & Offerings,
----- End of picture text -----
Expenditure
Our expenditure this year was slightly reduced year on year. The top two expenditure categories remained the IT Orbit and Sunday Meetings which reflects any equipment purchases and the cost of running our meetings each week. We continued to upgrade our streaming and PA equipment this year. Our finance orbit expenditure is reflected higher as we paid for three years of Independent Examinations to bring ourselves into line to be able to apply for a mortgage. We continue to give to the MBTC Bursary fund and have recently starting giving regularly to Jabulani Children’s Village in Zambia following a visit from Prophet Graham and Pastor Louwrens highlighting the need for regular income to relieve the hardship they experience and continue the advancement of the Christian faith in that region.
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Harvester Reformational Church Birmingham
Year Ended 31[st] March 2023
Trustees’ Annual Report
----- Start of picture text -----
Percentage of Expenditure
Gift to MBTC
Restricted CT Bursary,
Gifts & Exp, 5%
11%
Money Held
for Finance Orbit,
Conference 13%
Fees, 12%
IT Orbit, 19%
Sunday
Meetings,
19%
----- End of picture text -----
Milestones
After a visit to Zambia by Prophet Graham and Pastor Louwrens, we have set up an opportunity for members of the body to give regularly to the Jabulani Children’s village ran by Pastor Faustin and his wife. We are grateful for the giving of members and opportunity for the church to bless the people there and help uplift the community out of poverty and hardship. We remain trusting in God to meet their needs.
We have continued to grow our building fund this year ending the year at just over £80,000 which will go a long way towards a deposit when we find a building. Income has continued to increase and so we remain 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
Teacher Ben and Pastor Mary intend to visit Celebration Church in Zambia and encourage the body there as well as visiting Jabulani Children’s village. We trust God with them for the timing of this mission trip.
We look forward to hosting the Gathering this year and intend to invite Pastor Faustin from Zambia to attend as our guest speaker.
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Harvester Reformational Church Birmingham
Year Ended 31[st] March 2023
Trustees’ Annual Report
We continue to trust God for a building to purchase and are diligently seeking Him in this area as well as ensuring we are financially in a position to buy when the right door opens.
Risk Management
The Trustees purpose 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 are 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 12 months running costs in reserves. This figure was set at £5,000 (2022: £4,000). The reserves policy is subject to an annual review. The charity's reserves at the year-end are £18,232 (2022: £7,149). Harvester Reformational Church plans to use the excess funds to further our charitable objectives and hope to purchase a building in the coming year.
Conclusion
The churches income is sufficient to cover the needs of the charity, the building fund has grown exponentially and we hope to utilise this in the next financial year to purchase a building. A projected annual income for the next financial year ending March 2024 is based on last year’s income, £41,626 in donations and £9,225 in Gift Aid totalling £50,851. We also estimate that we will receive £1,925 for the Zambia fund for Jabulani Children’s Village.
The top three expenditure category groups are Sunday Meetings, the costs for the Gathering 2023, the monthly gifts to Zambia and the IT orbit. This is subject to change should we purchase a building.
Approved by the Trustees
Name of Trustee:
Graham Unsworth
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Signed on behalf of the Trustees:
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Date of approval:
02/11/2023
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
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 2023.
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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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: 13/11/2023 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
Statement of Receipts and Payments
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total Funds | ||
| Funds | Funds | Funds | |||
| Note | £ | £ | £ | £ | |
| Receipts | |||||
| Donations and legacies | 48,620 | 4,155 | 52,775 | 47,975 | |
| Charitable activities | - | 2,095 | 2,095 | 2,422 | |
| Investment income | 17 | 1,089 | 1,106 | 135 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Receipts | 2 | 48,637 | 7,338 | 55,975 | 50,532 |
| ────────── | ────────── | ────────── | ────────── | ||
| Payments | |||||
| Payments on charitable activities | 3 | 13,491 | 4,019 | 17,510 | 18,712 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Payments | 13,491 | 4,019 | 17,510 | 18,712 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net Receipts / (Payments) | 35,146 | 3,319 | 38,465 | 31,820 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net Movement in Funds (Cash) | |||||
| Total funds (cash) brought forward | 7 | 59,825 | 1,775 | 61,601 | 29,782 |
| Transfers | 7 | (529) | 529 | - | - |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Funds (Cash) Carried Forward | 7 | 94,442 | 5,623 | 100,065 | 61,601 |
| ────────── | ────────── | ────────── | ────────── | ||
| Represented by | |||||
| General (unrestricted) | 17,376 | - | 17,376 | 7,150 | |
| Designated funds | 77,065 | - | 77,065 | 52,675 | |
| Restricted funds | - | 5,623 | 5,623 | 1,775 | |
| ────────── | ────────── | ────────── | ────────── | ||
| 94,441 | 5,623 | 100,065 | 61,601 | ||
| ────────── | ────────── | ────────── | ────────── |
Directors responsibilities
These financial statements were approved by the board of trustees and authorised for issue :
Name of Trustee:
Graham Unsworth
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Signed on behalf of the Trustees:
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Date of approval:
02/11/2023
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
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.
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Fixed Assets | ||
| Tangible fixed assets | 6,500 | 6,500 |
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|
| 6,500 | 6,500 | |
| Current Assets | ||
| Cash at bank and petty cash | 100,065 | 61,601 |
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|
| 100,065 | 61,601 |
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
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.
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
Notes to the Financial Statements
| **2 ** | Analysis of Receipts | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds |
||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Donations and offerings | 39,446 | 4,105 | 43,551 | |
| Gift aid | 9,175 | 50 | 9,225 | |
| Other income | - | - | - | |
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||
| 48,620 | 4,155 | 52,775 | ||
| Charitable activities | ||||
| Training course fees | - | 2,095 | 2,095 | |
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||
| - | 2,095 | 2,095 | ||
| Investment income | ||||
| Interest | 17 | 1,089 | 1,106 | |
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||
| 17 | 1,089 | 1,106 | ||
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||
| Total receipts | 48,637 | 7,338 | 55,975 | |
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||
| Unrestricted | Restricted | Total Funds |
||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Donations and legacies | ||||
| Donations and offerings | 37,661 | 1,238 | 38,899 | |
| Gift aid | 8,923 | 145 | 9,068 | |
| Other income | 8 | - | 8 | |
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||
| 46,592 | 1,383 | 47,975 | ||
| Charitable activities | ||||
| Training course fees | - | 2,422 | 2,422 | |
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||
| - | 2,422 | 2,422 | ||
| Investment receipts | ||||
| Interest | 2 | 133 | 135 | |
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||
| 2 | 133 | 135 | ||
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||
| Total receipts | 46,594 | 3,938 | 50,532 | |
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
Notes to the Financial Statements
| **3 ** | Payments on Charitable Activities | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds |
||
| Funds | Funds | 2023 | ||
| Charitable Activities | £ | £ | £ | |
| Administration | 5,440 | - | 5,440 | |
| Children | 370 | - | 370 | |
| Conferences | 300 | 2,042 | 2,342 | |
| Giving | 1,680 | - | 1,680 | |
| Guests speakers | 424 | - | 424 | |
| Hardship fund | 592 | - | 592 | |
| Leaders expenses | 325 | - | 325 | |
| Pastoral expenses | 16 | - | 16 | |
| Trustee expenses | 178 | - | 178 | |
| Volunteer expenses | 306 | - | 306 | |
| Restricted gifts | - | 1,978 | 1,978 | |
| Sunday meetings | 3,409 | - | 3,409 | |
| Worship | 451 | - | 451 | |
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||
| 13,491 | 4,019 | 17,510 | ||
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||
| 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 expenses | 3,324 | - | 3,324 | |
| Restricted gifts | - | 888 | 888 | |
| Sunday meetings | 2,820 | - | 2,820 | |
| Worship | 430 | - | 430 | |
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||
| 15,484 | 3,228 | 18,712 | ||
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
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
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 2023 totalled £410 (2022: £795). All expenditure was incurred for the day to day running of the church and its charitable activities.
6 Related Party Transactions
During the year Jenny and Louwrens Badenhorst (close family members of Graham and Ann Unsworth) incurred out of pocket expenses for Children's ministry and travel of the value of £284. (2022: nil)
7 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| 1 April 2022 | Income | Expenditure | Transfers 31 Mar 2023 | ||
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General | 7,150 | 48,637 | (12,900) | (25,511) | 17,376 |
| Designated | |||||
| Hardship fund | 800 | - | (592) | 808 | 1,015 |
| Building fund | 51,876 | - | - | 24,174 | 76,050 |
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|
| Total Unrestricted | 59,825 | 48,637 | (13,491) | (529) | 94,441 |
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|
| Restricted Funds | |||||
| Building fund | 878 | 3,319 | - | - | 4,197 |
| MBTC | 890 | 60 | - | - | 950 |
| Money owed to third parties | 7 | 2,035 | (2,042) | 476 | 476 |
| Restricted gifts | - | 1,925 | (1,978) | 53 | - |
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|
| Total | 1,775 | 7,338 | (4,019) | 529 | 5,623 |
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|
| Total Funds and Cash | |||||
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|
| Total | 61,601 | 55,975 | (17,510) | - | 100,065 |
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Harvester Reformational Church Birmingham
Year Ended 31st March 2023
Notes to the Financial Statements
Analysis of Charitable Funds cont.
Unrestricted Funds
| 1 April 2021 | Income | Expenditure | Transfers 31 Mar 2022 | Transfers 31 Mar 2022 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General | 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 |
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|
| Total Unrestricted | 28,716 | 46,594 | (15,485) | - | 59,825 |
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|
| Restricted Funds | |||||
| Building Fund | - | 877.91 | - | - | 878 |
| MBTC | 590 | 300 | - | - | 890 |
| Money owed to third parties | 226 | 2,122 | (2,340) | - | 7 |
| Restricted Gifts | - | 888 | (888) | - | - |
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|
| Total | 816 | 4,187 | (3,228) | - | 1,775 |
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|
| Total Funds and Cash | |||||
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|
| Total | 29,532 | 50,781 | (18,712) | - | 61,601 |
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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
Restricted 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
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