2021-12-31-accounts

Mr Simon Anderson
Mr Richard Clarke (Treasurer)
Mr Andrew Cox- appointed	5	October 2021
Mr Gharry Eccles —appointed		5October 2021
Rev P Hammersley —appointed		1September 2021
Mrs Rebecca Huntsman (Chair	ofTrustees)
Mr Philip loannou
Mr Morgan James —resigned	22 March 2021
Mr Nicholas Jelfs
Mr Eraser Keir —resigned 15July 2021
Mr Edwin Kwok
Mr Mark Laughlan —deceased	22June 2021
Rev Gareth Lewis
Rev Gareth Loh
Rev Barnaby Monteiro —resigned 18January 2021
Mr Giuseppe Pasquale —resigned 30April 2021
Mr Oliver Richardson
Mrs Sarah Vickers (Secretary to		the Trustees)
Rev Dr Garry Williams
Dr Haydn Williams

Senior Minister			Rev Gareth Lewis
Associate Minister			Rev Barnaby Monteiro	(resigned 18January 2021)
Assistant Minister			Rev Gareth Loh (up to 9 February			2021)
Senior Minister Designate			Rev Gareth Loh (appointed		10February 2021)
Assistant Minister			Rev Philip Hammersley	(appointed		1September 2021)
Youth Minister			Rev Daniel Mak
Senior Children's	and
Youth Worker			Miss Leanne Smyth
Children's Worker			Mr Ed Rush
Pastoral Coordinator			Mrs Annie Slobom (resigned		19August 2021)
Operations Ik Communications		Manager	Mrs Priscilla Hansen	(on 22	March	2021the title ofthis post
					changed to Office Manager)
Administrator			Mrs Pauline Mills

Children's Worker		Mr Ed Rush	(resigned 28 May 2022)
Senior Children's	and
Youth Worker		Miss Leanne	Smyth (resigned 31July 2022)
Associate Minister		Rev lan Randall (commences 1August 2022)
Senior Minister		Rev Gareth	Lewis (retires 3October 2022)
Senior Minister		Rev Gareth	Loh (commences 4October 2022)
Senior Children's	&Youth Worker	Miss Deborah Goodhead (commences November		2022)

				CHRISTCHURCH	CHRISTCHURCH	HARPENDEN	HARPENDEN	Chan/y	No			1168847	1168847
								Com	an	No		CE005596
				1!
							Restricte
					Unrestricted		income	Endowment			Total	this	Total last
				12	funds		funds	funds			year		year
					8		E		6		6		6
Fixed assets					F01		F02	F03			F04		F05
Intangible assets			(Note 15)	so1
Tangible assets			(Note 14)	sot				979,293			979,293		979,293
Heritage assets			(Note 16)	sot
Investments			(Note 17)	ser
			Total f/xed assets	aor					,2	3			979,293
Current assets
Stocks			(Note 18)	a06
Debtors			(Note 19)	sor	21,130						21,130		22411
Investments			(Note 17.4)	sos
Cash at bank and in			hand (Note 24)	sos	277,144		43,694				320,838		247,3g4
		Total current assets		s14	298,274		43,694				341,968		289,805
Creditors: amounts			falling due within
one year	(Note 20)			s11	12,532						12,532		12,424
Nat current			sssetsi(Sebi/ilies)	s12	5,7		4					,43	257381
Total assets	less current liabilities			a12									1,236,674
Creditors: amounts			falling due after
one year		(Note 20)		S14
Provisions for liabilities				B15
Total net assets	or liabilities			s14	285,742		43,694	979,293			1,308,729		1 236674
Funds ofthe	Charity
Endowment funds		(Note 27)		a11				979,293			979,293		979,293
Reetricted income		funds (Note 27)		a18			43,694				43,694		5,505
Unrestricted funds				a12	285,742						285,742		251,876
Revaluation reserve				S20
Fair value reserve				B21
			Total funds	mt	,	4	4,		,2				1,236,674

This secdo	n should be co	mpleted by ag charitfes.
1.1Basis	ofaccounting
These accounts have been		prepared under the historical cost convention with items recognised							at cost or
transaction	value unless otherwise stated in the relevant note(s) to			these accounts.
The accounts have been prepared in accordance with:
		the Statement ofRecommended	Practice: Accounting			and Reporting			by Charities
and with*		preparing their accounts in acconlance		with	the Financial		Reporting	Standard		applicable
		in the UK and Republic of Ireland	(FRS	102)issued on		16July 2014
and with'		the Financial Reporting Standard Ireland (FRS 102)	applicable		in the United		Kingdom	and Republic of
and with	the Charities Act 2011.
The charity FRS 102.'	constitutes a public benefit entity as defined by
*-Tick as appropriate

1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporling				period (3.46FRS102SORP).
Yes' No' *-Tick as apprcpilale
Please dlsclosei
(tf the nature of any changes;
(iiJ the effect of the change on income and expense		or
assets and llabglties for the current period;	and
(iii) where practicable, the street ofthe change in one or
more future periods.
1.5Material prior year errors
No material prior ear error have been identified	in the	repoilin	period (3.47FRS102SORP).
Yes' v'
No' *-Tick as appropriate
Please dlsclosei
(i) the nature ofthe prior period en or;
(tl) foreach prior period presented in the accounts,		the
amount ofthe conecdon foreach account gne item
atfected; and
(tii) the amount ofthe correction at the beginning ofthe
earliest prior period presented in the accounts.

Note 2			Accounting poiioiee
2.2 INCOME
Recognition ofIncome			These are included in the Statement ofFinancial Amivities (SoFA)when:
			~ the charity becomes sogged to the resoumes;
			~ it Is more likely than not that Ihe Irustees wig receive the resoumes;		Yes*	No'	N/a
			~ the monetary value can bs measured with suflicient reliability.
Offsetdng			There hss been no olfsenng ofassets snd liabilities, or income snd expenses, unless required or permitted by Ihe FRS102SORP or FRS 102.		Yes'	No'	N/s
Grants and	donafions		Grants end donations are only induded in the SoFA when the general Income recognition criteria are met (5.10to5.12FRS102SORP).		Yes*	No'	N/a
			In the case ofperformance related grants, income must only be recognised to the extent Ihat the charily has pmvided the specfiled goods or services as entitlement to the grant		Yes'	No*	N/a
			only occurs when Ihe performance related condiUons are met (5.16FRS 102SORP).
			Legacies are Induded In the SOFA when receipt Is probable, that Is,when there has
Legacies			been grant ofprobate, the executors have estabgshed Inst there are suglclent assets In the estate and any conditions attached to Ihe legacy are either within the control ofIhe		Yes*	No	N/e'
			charfiy or have been met.
					Yes'	No'	N/a
Government	gmnls		The charfiy has received govemmenl grants In the reporling period
			Gifi Ald receivable Is included in Income when Ihere Iss valid declsrsfion from Ihe donor.
Tax reclaims		on	Any Gifl Aid amount recovered on a donation ls considered to be perl ofthat gift and	is	Yes*	No	N/a'
donations	snd ggts		Irealed as an addition lo Ihe same fund as the Initial donation unless the donor or Ihe
			terms ofIhe appeal have specilied otherwise.
Contractual income and performance related			This Is only included in the SoFA once the charity has provided the related goods or services or msl the performance related conditions.		Yes*	No	N/s'
grants
Donated goods			Donated goods are measured at fair value (the amount for which Ihe asset could be exchanged) unless Impractical to do so.
			The cost ofany stock ofgoods donated for distribution to beneficiaries is deemed to be the fair value ofthose gifts at Ihe fime oftheir receipt and they sre recognised on receipt.		Yes*	No'	N/a
			In Ihe reporting period in which the stocks are distributed, they sre recognised as sn
			expense atthe carrying amount ofthe stocks at distribution.
			Donated goods for resale are measured al fair value on IniUal recognition, which Is Ihe
			expected proceeds from sale lese Ihe expected costs ofsale, and recognised in 'Income
			fiom other trading activities' with the corresponding stock recognised In the balance
			sheeL On its sale the value ofstock Is chamed against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading aciiviTias .		CCD
			Goods donated forongoing use by the charity are recognised as tangible fixed assets		Yes'	No'	N/a*
			and included in Ihe SoFAas incoming resources when receivable.
			Gifts in kind for use by the charily are included in Ihe SoFAas income from donations when receivable.		CCEI
Donated services and			Donated services and facilifies are included in the SOFA when received at the value	of	Yes'	No	N/a'
faceless			lhe gift to the charity pmvided ths value ofthe gift can be measured reliably.
			Donated senrices and facilities that are consumed immediately are recognised as income		Yes*	No'	N/a'
			with an equivalent amount recognised ss an expense under the appmpriate heading	In
			the SOFA.
Supportcosts			The charfiy hss Incurred expenditure on support costs.		Yes*	No'	N/a
Volunteer	help		The value ofany voluntary help received is not included In the accounts bul is described in the trustees' annual reporL		Yes'	No'	N/a'
income from		interest,	This ls Irwluded in the sccounls when receipt Is probable snd the amount receivable	can	Yes'	No	N/a*

royalties and	royalties and	royalties and	dividends	be measured regably.
Income from			membership	Membership subscriptions received in ths nature ofa gift are recognised in Donafions		Yes	No*	N/a*
subscrlptlolla				and Legacies.
				Membership subscrlpUons which gives a member the rigMto buy services orother
				benefits are recognised as income earned from the provision ofgoods and services	ss
				income from charitable activities.
Semement claims	ofInsurance			Insurance claims are only included in ths SoFA when the general income recognition criteria are met (5.10to5.12FRS102SORP) and sre included as an Item ofother Income in Ihe SoFA.		Yes'	No'	N/a'
Investment losses		gains and		This includes any realised orunrealised gains orlosses on the sale ofinvestmenls and any gain orloss resuging fiom revaluing investmenls to market value slthe end ofthe		Yes*	No	N/s
				year.
2.3 EXPENDITURE				AND LIABILITIES
				Liabilities are recognised whew it is more likely than not that there is a legal or		Yes'	No'	N/a*
Llabgity		recognition		constructive obggslion commitdng the chergy to psy oul resources and the amount obligation can be measured with reasonable certainly.	ofthe
Governance costs			and support	Support costs have been allocated between governance costs snd other supporL Governance costs comprise ag costs involving public accountability ofthe charity and its gives		Yes*	No*	N/a'
				compliance wgh regulation and good pracfice. chariiy
				Support costs include central functions and have been allocated to activity cost
				categorie on s beets consistent wkh Ihe use ofresources, eg agocatlng property costs		Yes*	No'	N/a
				by Uoor areas, or per capita, staff casts by the S me spenl and other costs by their usage.
Grants with conditions		performance		Where the grant with conditions for its payment beings specific level of service or oulpul to be provided, such grants are only remgnised in ths SoFA once the		Yss'	No	N/a'
				recipient ofthe grant has provided the specified service or oulpuL
Grants payable without perfonnance condlUons				Where there ars no conditions attaching lo the grant that enables the donor charity realistically avokl the commitment, s liability for the full funding obligation must be	to	Yes'	No'	N/a'
				recognised.
						Yes'	No'	N/s*
Redundancy			cost	The charity made no redundancy payments during the reporting period.
						Yes'	No'	N/a*
Deferred Income				No material item ofdeferred income has been Included in the accounts.
Creditors				The charity has crediiors which are measured sl sememenl amounts less any trade discounts		Yes'	No'	N/a'
Provisions		for gabgltles		A liabilily is measured on recognillon at its historical cost end then subsequently measured at the best estimate ofthe amount required to settle the obligation at Ihe		Yes'	No	N/a*
				reporting date
Basicfinancial insbuments				The charily accounts for basic financia InsWments on infilal recogniUon as per paragraph 10.7 FRS102SORP. Subsequent measuremenl isas per paragraphs 11.17 to11.19,FRS102SORP.		Yes*	No	N/a
2.4ASSETS
Tangible fixed assets for use by charhy				These are capltagsed Ifthey can be used for more than one year, and cost st least		01 000 Yes'	No'	N/a
				They are valued atcosL
				The depreciation rates snd methods used are disclosed in note 14.
Intangible	fixed assets			The charity has intangible Axed assets, ihat is, non-monetary assets that do not have physical substance but are Identifiable and sre contmged by the charity through custody		Yes	No*	N/a*
				orlegal rights. The amortisation rates and methods used are disclosed In nole 15.
						Yes'	No'	N/a*
				They are valued atcost.
				The charity has hen1age assets, that is, nonvnonetary assets with historic, artistic,
Neritage assets				sclentiyic, technological, geophysical or environmental qualities that are held and maintained princlpagy for their conlribuUon to knowledge and culmre. The deprecialian
				rates and methods used as disclosed in note 16.
						Yes'	No'	N/a'
				They are valued atcosL
				Fixed asset investments in quoted shares, traded bonds and similar investments are
Investmants				valued st InlUagy atcost and subsequently at fair value (Iheir market value) at Ihe year end. The same trealment Is applied to unlisted Investmenls unless fair value cannot be
				measured mfiably In which case 6Is measured at cast less impairment.
				Investments held for resale or pending their sale and cash and cash equivalents wi1h a		Yes'	No'	N/a*
C017FRS 102SORP								04/10/

	maturhy date of less than 1 year are trealed as cunent easel investments	maturhy date of less than 1 year are trealed as cunent easel investments
Stocks snd work In	Stocks held forsale as part ofnon charilable trade are measured	at the	loner	orcost or		Yes*	No'	N/a'
progress	net realisable value.
	Goods orservices provided as perl ofa charitable acdvily are measured		et net		realisable	Yes'	No	N/a
	value based on Ihe service poienlisl provided by items ofslack.
	Work In progress Isvalued at cost less any foreseeable lose that	is likely	to occur on the			Yes'	No	N/a
	contract
	Debtors (including trade debtors and loans receivable) ars measured on		iniTial
Debtors	recognition at settlement amount after any trade discounts or amount advanced by the charily. Subsequently, they are measured at Ihe cash orother consideration expected to
	be received.
	The charity has investments which Itholds for resale or pending	Iheir sale and			cash snd
	cash equivalents with a maturily dale lass than ona year. These	include	cash		on deposit
	and cash equivalents whh a maturity ofloss than one year held for Investment				purposes
	rather than to meet short-term cash commhmenls as Ihey fell due.
						Yes'	No	N/a
	They sre valued at fair value except where they qualify ss basic	Rnsncial	Instruments.
POLICIES ADOPTED
ADDITIONAL TO0R
DIFFERENT FROM
THOSE ABOVE

Note 3		Income	Income
												Unrestricted	heslrlcted	Endowment
		Analysis ofincome										funds	Income funds	funds	Total lends	Prior year
															E	E
Donations		Donations and	ifts									380.827	36750		417,577	405	588
and legacies:		Gift Aid										82,129	I 437		83566	85,915
		Le acies
		General grants provided					by government/other
		charitie
		Membership subscriptions						and	sponsorships
		which are in substance				donations
		Donated cods,	facililies				and		services
		Other
											Total	462,956	38,187		501,143	491,503
Charitable
activities:
		Other										4536			4.536	1	770
											Total	4,536			4 536	1	770
Othertrading
activities:
		Other
											Total
Income from		Intereslincome										17			19		123
Investments:		Dividend income
		Rental and leasin			income
		Other
											Total	17			19		123
Separate
material item
ofincome
											Total
Other:		Conversion ofendowment						funds		into income
		Gain on disposal		ofa tangible					fixed asset
		held for charit 's	own use
		Gain on disposal		ofa programme						related
		investment
		Royalties from the			exploitation				of	intellectual
		ro ert ri hts
		Olher										I 447			1 447
											Total	1,447			1 447
TOTAL INCOME												468,956	38,189		507,145	493,396
Other Information:
Ag Income	In the prior year was unreslriicted							except for. (please				82ofinterest income received		on funds held for this purpose ofpropeny
provide description and amounts)												purchases.
Where any	endowment fund Is comrerted						into income in the
reporbng period, please give the			reason			for		the	conversion.
Where any	endowment fund Is converled						Into Income In the
prior period, please give the reason					for the			conversion.
Whhln the	Income Items above the			following				Items		are msterlsb
(please disclose the nature, amount					and	any prior				year
amounts)
This year.	Where sums origlnagy			denominated					in	foreign
currency have		been Included In Income,				explain			the heals		on
which those sums have been translated						Into sterling (orthe
currency In which the accounts are					drawn		up).
Last year:	Where sums originally			denominated					In	foreign
cunency have		been Included In Income,				explain			the basis		on
which those sums have been usnslated						Into stergng (orthe
currency In which the accounts are					drawn		up).
	CC17a (Excel)

							This	year
					Description		E
Government		grant 1
Government		grant 2
Government		grant 3
Other
						Total
							Last	year
					Descnption		E
Government		grant 1
Government		grant 2
Government		grant 3
Other
						Total
				This year		Last year
Please provide details ofany
unfulfilled	conditions and other
contingencies		attaching	to grants
that have been recognisedinincome.
				This year		Lastyear
Please give details ofother forms of
government		assistance	fiom which
the charity	has direcgy		benefited.

Note 5	Donated goods, facil	ities and services
			This year		Last year
					E
Seconded staff
Use ofproperty
Other
		This year		Last year
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods	and services not
recognised in the accounts, eg
contribution of unpaid	volunteers.

Note 6	Expenditure	Expenditure	Expenditure	Expenditure
						This	year			Last	year
						Restricted				Restricted
					unrestricted	Income	Endowment		unnrstrlcted	Income	Endowment
Analysis					funds	funds	funds	Total funds	funds	funds	funds	Totel funds
Expenditure on raisin	funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
Operating membership schemes and				social
loueries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company		undertaking
non-charitabl tradin	ivi
Advertising, marketing, direct		mail	and
publicity
Start up costs incurred in	generating			new
source offuture income
Database development costs
Other trading ac8vities
Investment management	costs:
Portfolio management costs
Cost ofobtaining investment		advice
Investment administration	costs
Intellectual property licencing		costs
Rent collection, property	repairs and
maintenance charges
Total expenditure on raising funds
Expenditure on charitable activities:
Expenditure on charitable	activities				435090			435090	403,278	12592		415,870
Total expenditure on charitable			activities
					435,090			435,090	403278	12592		415,870
Separate material item	ofexpense
Total
Other
Total other expenditure
TOTAL EXPENDITURE					435,090			435,090	403,278	12,592		415,870

Please explain	the	nature ofeach extraordinaryitem	occurring in the period.
		Description		This year f	Last year f
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4
Total extraordinary		items

			Amount	received	Amount	paid out	Balance held at period end	Balance held at period end
Description/name	ofparty	Related party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No

Description/name	ofparty		Balance held at period end	Balance held at period end
			This year	Lastyear
		Total

		Raisin	funds	Activity 1	Activi	2	Activi	3	Grand total	Basis ofallocation
Support	cost
exam	les									(Describe method)
Governance
Other
Total
Last year
Support	cost	Raising	funds	Activity 1	Activity	2	Activity	3	Grand total	Basis ofagocation
exam	les	E		E	E		E		E	(Describe method)
Governance
Other
Total

was paid please en	ter '0	' in the ap	propriate	box(es).
							This year	Last year
							E	E
Independent examiner's		fees					2,640	2,400
Assurance services	other than independent			examination
Tax advisory fees
Other fees (for example:		financial	advice, consultancy,		accountancy	services) paid	4,929	4,444
to the independent	examiner

e pe	riod.
This	year	Last	year
This	year	Last	year

This year:	This year:	This year:	This year:
13.1Analysis				of		rants	aid (included in cost of			charitable activities
									Grants	to		Grants to
			Analysis						institutions			individuals Support costs					Total
Mission	su		ort							37,182			34,275				71,457
Hsrdshi		rants											12226				12,226
Other desi		nated											4,950				4,950
					Total					37,182			51,451				88,633
Please	enter			'Wif" ifthe charity				does notidentify		and'lor allocate			support costs.
13.2Grants			made			to institutions
																Please	provide
Ny charity			has		made grants to particular				institutions		that are malarial in					details	ofcharity's
fhe confext			ofits			grantmaking.		Details	ofthe institution			supporfed,				VRL.
purpose charify's		ofthe grant and lofal paid to each instifulion web site.									ls	available on fhe No				Provide details below
						Names	ofinstitution						Purpose			Total amount of grants paid 9
OMF												Support	of church missionaries				9,000
												seconded to work with this organistion
Inter Team												Support	of church missionaries				5,962
												seconded to work with this organistion
STEP												Support	of local organisation providing				3,400
												holistic	education ofteenagers in
												schools	specifically ofa Christian	ethos
Interserve												Support	ofchurch missionariies				3,120
												seconded to work with this organistion
UFM												Support	ofchurch missionaries				3,000
												seconded to work with this organistlon
Hook												Support	ofchurch missionaries				2,000
												seconded to work with this organistion
Veritas	College, Nepal											Support	of church missionaries				1,800
												seconded to work with this organistion
Care2Share												Works	in India and Uganda working		to		1,800
												relieve	poverty
Azalea												Support	of local project reaching	out	to		1,800
												women	caught up in prostitution
Christchurch				Redboum								Support	for training ofchurch apprentice				1,600
Flint												Support	oflocal project reaching	out	to		1,200
												men caught in sexual addiction.
Nepal	Development (Excel)					Association						Support	oforphans and exiles in	Nepal			1,200
												through	education
Jump												Support	for teaching of Christianity				800
												lessons	in local primary schools
Harpenden			Money			Advice	Centre					Support	for provision ofdebt and				500
												budgeting advice service in local		area

Last year:	Last year:
13.3Anal	sls of	rants paid	included	In cost ofcharitable	activities)
				Grants to	Grants to
	Analysis			institutions	individuals	Supportcosts	Total
						8	8
Mission su	ort			45 134	27705			72 839
Hardshi	rants				13250			13250
Other desi	nsted				4,789			4,789
	Total			45,134	45,744			90,878

				Freehold land $	Other land 6	Fixtures and	fittings	Eguipment		Total
				buildings	buildings
At the beginning		of		979,293			3,690				992,446
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe	year			979,293			3,690		9,463		992,446
14.2 Depreciation			and	impairments
		Basis		SL	SL	SL		SL		SL
			Rate
At beginning	of	the					3,690		9,463		13,153
year
Disposals
Depreciation
Impairment
Transfers*
At end ofthe	year						3,690		9,463		13,153
14.3 Net book value
Net book value		at the		979,293							979,293
beginning of	the year
Net book value		at the		979,293							979,293
end ofthe year

		Research S	Patents and	Other	Total
		development	trademarks
At beginning	of the
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year

15.2Amortis	ation and	impairments
	Basis	SLor RB	SLor RB	SLor RB	SLor RB	Straight Line
						("SL")or
						Reducing
						Balance
						("RB")
	Rate
At beginning	ofthe
Disposals
Amortisation
Impairment
Transfers"
At end ofyear

15.3Net book value
Net book value at the
beginning ofthe year
Net book value at the
end ofthe year

			This year	Last year
the effective date ofthe revaluation
the name ofindependent valuer,	ifapplicable
the methods applied
the carrying amount that would	have been
recognised had the assets been carried under
the cost model.
15.7Other disclosures
(i) Ifyourintangible asset was	acquired by	way
ofgrant, provide value oninitial	mcognition	and
carrying amount ofthe asset.
(ii) Details ofthe canying amounts ofany
intangible assets to which the charity has
restricted title orthat are pledged as security		for
liabilities.
(iii) Please provide the amount	ofcontractual
commitments for the acquisition	ofintangible
assets.
(iv) State the amount ofresearch and
development expenditure recognised as
expenditure in the year.
(v) Please detail the headings	in the SOFA in
which a charge foramortisation	ofintangible
assets isincluded.
(vi) Forany material intangible	assets, please
provide adescription, its canying amount and
any remaining amortisation period.

Note 16			Heritage	Heritage	Heritage	assets	assets
Please complete		tlrisnote ifthe			charity		has	heritage assets
16.1 General	disclosures		for ag		charities holding				heritage assets
									This	year			Last year
(i) Explain the nature and scale of
heritage assets held.
(ii) Explain	the policy forthe
acquisition,	preservation,
management	and	disposal of		heritage
assets.
16.2Cost orvaluation
							Heritage		asset Heritage asset		Heritage asset	Heritage asset	Total
								1		2	3	4
At beginning	ofthe year
Additions
Disposals
Revaluations
Transfers '
At end ofthe	year
16.3Depreciation		and impairments
					Basis									Straight Line
														("SL")or
														Reducing
														Balance
						Rate
At beginning	ofthe year
Disposals
Depreciation
Impairment
Transfers'
At end ofyear
16.4Net book value
Net book value at		the beginning		ofthe
year
Net book value at		the end	ofthe year

At valuation	At cost Group	Total
Group A	B

Carrying	amount atthe beginning	ofthe
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying	amount at the end of period

16.8 Heritage assets (where heritage assets ar	e not recoignised on the balance sh	eet)
	This year	Last year
(i) Explain the reason why heritage
assets have not been recognised on
the balance sheet.
(ii) Describe the significance and
nature ofheritage assets.
(iii) Disclose information that is
helpful in assessing the value of
heritage assets.
(iv) Explain the reason why it is not
practicable to obtain a valuation of
heritage assets.

		2015	2014	2013	2012	2011
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group B
Group C
Other
Total charge for	impairment
Disposals
Group A - canying	amount
Group B - canying	amount
Gmup C
Other
Total disposals

17.1 Fixed a	ssets in	vestme	nts	(	please provide	please provide	for each c	lass ofinve	stment)
					Cash acash equivalents		Listed Investments	Investment properties	Social Investments	Other	Total
Canying (fair)	value at	beginning		of
period
Add: additions	to investments		during
pe/lcd
Less: disposals at carrying value
Less: impairments
Add: Reversal ofimpairments
Add/(deduct):	transfer	in/(out)	in	the
period
Add/(deduct):	net gain/(loss)		on
revaluation
Carrying (fair)	value at	end ofyear
*Please specify additions resulting					from
acquisitions	through	business		combinations,		if
any.

17.3 Ifyour charity holds investment	properties,	properties,	please complete	the following	the following	note:
				This year			Last year
(i) Explain the methods and significant	assumptions		in
determining the fair value ofinvestment	property	held by the
charity
(ii) Name or Independent valuer, ifapplicable, and relevant
qualifications
(iii) Provide details ofany reshictions	on the ability		to realise
investment property or on the remittance of income			or
disposal proceeds
(iv) Explain any contractual obligations	forthe	purchase,
construction or development ofinvestment property			orfor
repairs, maintenance or enhancements
17.4 Please provide a breakdown ofcurrent		asset investments,		ifapplicable,		agreeing	with the balance
Analysis ofcurrent asset investments				This year			Lest year
Cash or cash equivalents
Listed investments
Investment properties
Social investments
Other Investments
Total
17.5Guarantees
				This	ar			Last	sr
Please provide details and amount ofany guarantee			made to
oron behalf ofathird party
Name ofthe entity or entities benefitting	from those
guarantees
Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans
			Descriplion	This year E		Last year E
Amount ofconcessionary loans made (btultlple
loans made may be disclosed in aggregate provided
that such aggregation does not obsvre slgnlgcant
iniormatlon).
	Total
			Description	This year E		Last year E
Amount ofconcesslonary loans received (tgutgpte
loans received may be disclosed tn aggregate
provided that such eggregaaon dace not obsure
slgnlficant information).
	Total
		This	year	Last year
Terms and conditions eg interest rate, securiity
provided
Value ofany concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1year
Amounts payable after more than 1year
Amounts receivable within 1year
Amounts receivable after more than 1 year
17.7Additional information
		This	ear	Last	ear
Please provide information about the significance
ofinvestments to the charity's financial position
or performance eg.terms and conditions ofloans
orthe use ofhedging to manage financial risk.
For afi Investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as
aform ofsecurity, the carrying amount ofthe
financial asset pledged as security and the terms
and conditions relating to its pledge.
For ag investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as
a form ofsecurity, the carrying amount ofthe
financial asset pledged as security and the terms
and conditions relating to its pledge.

18.1 Pleas activities.	e state the carrying am	ount ofsto	ck and w	ork in p	rogress anal	ysed betwee	n
			Stock		Donated	goods
							Work in
		For	For	resale	For	For resale	progress
		distribution			distribution
Charitable	activities:
Opening
Addedin period
Expensed in period
impaired
Closing
Other trading activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensedin	period
Impaired
Closing
Total this year
Total previous year
				This	ar	Last	ear
18.2 Please specify the carrying		amount of
any stocks	pledged as security for liabilities

Trade debtors
Prepayments	and accrued income
Other debtors

ed in	debto	rs abov	e)
	This	year	Last	year
		6		E
Total

20.1Analysis ofcredito	rs
		Amounts	falling due		Amounts	falling due after
		within one year			more	than	one year
		This year		Last year	This year		Last year
		E		E	E
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on	account for contracts
or performance-related	grants
Accruals and deferred	income	6,334		6,557
Taxation and social secudty		5,199		4,794
Other creditors		999		1,073
	Total	12,532		12,424

Please complete this note ifthe ch	arity has	deferred
			This year	Last	year
Please explain the reasons whyincome is
deferred.
Movement in deferred income account				This year	Last	year
				E		E
Balance at the start ofthe reporting	period
Amounts added in current period
Amounts released to income from	previous	periods
Balance at the end ofthe reporting	period

Where the charity hss contin possibility oftheir existence This year	Where the charity hss contin possibility oftheir existence This year	gent lisbililities, please is remote.	gent lisbililities, please is remote.	complete the following section unl
Description ofitem including		its legal nature.		Estimate offinancial effect
Please	describe any security provided		in
	connection to the	liability.
Last ear
Description ofitem including		its legal nature.		Estimate offfinancisl effect
Please	describe any security provided		in
	connection to the	liability.

Note	24 Cash at bank and	in hand
					This year	Last year
Short	term cash investments	(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on hand				320,838	247,394
Other
Total					32,8 8	247,394

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This year	This year
			Reason fortransfer and where endowment	is converted	to income,	Amount
			legal power for its conversion
Between	unrestricted	and
restdcted	funds
Between	endowment	and
restricted	funds
Between	endowment	and
unrestricted funds
Last year
			Reason fortransfer and where endowment	is converted	to income,	Amount
			legal power for its conversion
Between	unrestricted	and
restricted	funds
Between	endowment	and
restricted	funds
Between	endowment	snd
unrestricted funds

27.4Designated funds
This year
Planned use	Purpose	ofthe	designation	Amount
Last ear
Planned use	Purpose	ofthe	designation	Amount

						Amounts	Amounts	paid or benefit value	paid or benefit value
Name oftrustee		Legal authority (eg order, governing			Remuneration	Pension contribution		Redundancy (including loss of	Other	TOTAL
		document)						office)/ex
								gratia
Reverend G Lewis		Employment	contract		49,721		3,500			53,221
Reverend 8Monteiro		Employment	contract		28,397		665			29,062
Reverend G Loh		Employment	contract		23,764		526			24,290
Please give details ofwhy remuneration		orother
employment benefits were paid.
					Employment		contracts as decided by the Trustees
Where an exgratia payment has been		made toa	trustee,
provide an explanation ofthe nature	ofthe payment.							n/a
Ifa third party has been reimbursed	forproviding		one	or
more trustees, state the nature ofthe payment and
amount ofthe reimbursement.								n/s
State the number oftrustees to whom		retirement	benefits
are accruing under edefined contribution pension
scheme.

	Type ofexpenses	reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
			TOTAL
Please provide	the number oftrustees	reimbursed	for expenses orwho
had expenses	paid by the charity

														Amounts	Amounts
Name ofthe trustee or related party		Relationship to charity			Description of transaction(s)		the	Amount		Balance at period end	Provision for bad debts at period end			written off during reporting
														pel'fod
Mr M Laughlan		Trustee			Setting up duties	for
					church meetings	paid to
					son				112
Mr SAnderson		Trustee			Setting up duties	for
					church meetings	paid to
					son				105
Mr H Williams		Trustee			Rent for assistant
					Minister's living
					accommodation			6,000
In relation to the transactions			above,		please provide	the
terms and conditions, nature ofany payment		including any security and the (consideration) to be provided					ln	As decided	by Trustees
settlement.
Forany related party,		please	provide		details ofany			During the	period	ChristChurch	Harpenden	received donations		without
guarantees	given orreceived.							conditions	from the serving Trustees amounting				to 6107,169.