Registered number 1169488
House of Worship Christian Church
## Report and Financial Statements
31 December 2020
## **House of Worship Christian Church Report and accounts Contents**
||**Page**|
|---|---|
|Charity information|1|
|Trustees' report|2|
|Independent examiners report|6|
|Statement of financial activities|7|
|Statement of financial position|8|
|Statement of changes in charitable funds|9|
|Statement of cash flows|10|
|Notes to the financial statements|11|
|Detailed statement of financial activities|14|
## **House of Worship Christian Church Company Information**
## **Trustees**
Pastor Erickson Jay Lavapie Ms. Vilma Obina Mrs. Conchita Tuzon Reg Ms. Glena Aquino
## **Independent Examiner**
Jacksons First Floor Albion House Albion Street Hull HU1 3TE
## **Bankers**
Metrobank 137 Chiswick High Road Chiswick London W4 2ED
## **Registered office**
9 Temeraire Place Brentford London TW8 0HW
## **Registered number**
1169488
## **Website**
www.houseofworshipcc.org
1
**House of Worship Christian Church Registered number** 1169488 **Trustees' Report**
The trustees present their annual report and financial statements of the charity for the year ended 31st December 2020. The financial statements have been prepared in accordance with the accounting polices set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland published on 16 July 2014.
## **Our Mission and Vision**
## Our Mission
House of Worship Christian Church believes in REVIVAL, the outpouring of THE HOLY SPIRIT, SEEKING and knowing Christ, SHARING the gospel of Jesus Christ and CARING to provide on what others need and to help our community and country CHANGE for the better.
House of Worship Christian Church believes in this statement:
iSeek -To seek and to know Christ by giving him all the Glory and Worship. iShare -To share the Good news about Christ, and To make him known among all nations. iCare - To provide care and To develop relationships that demonstrate the Love of God. iChange - To promote and help in bringing Change that Christ showed us that will affect people, communities and cities.
iSeek -To seek and to know Christ by giving him all the Glory and Worship.
iShare -To share the Good news about Christ, and To make him known among all nations.
## House of Worship Christian Church believes **TO GO OUT AND PREACH THE GOSPEL AND MAKE DISCIPLES.**
## _Matthew 28:19-20 New International Version (NIV)_
_Go therefore and make disciples of all the nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, teaching them to observe all things that I have commanded you; and lo, I am with you always, even to the end of the age.” Amen._
## WE BELIEVE IN LOVING GOD AND MAKING DISCIPLES!
## Our Vision
To bring Christ to people, TO OUR COMMUNITY, CORPORATE AND CAMPUSES and CITIES because we believe on what Luke 4:18 and Isaiah 61;1-3 says; "The Spirit of the Sovereign Lord is on me, because he has anointed me to proclaim good news to the poor, He has sent me to bind up the broken hearted, to proclaim freedom for the captives and release from darkness for the prisoners, to proclaim the year of the Lord's favour and the day of vengeance of our God, to comfort all who mourn, and provide for those who grieve in Zion —to bestow to them a crown of beauty for ashes, the oil of joy for morning, and a garment of praise instead of the spirit of despair. They will be called mighty oaks, a planting of The Lord for the display of His splendour.
## **Objectives and Activities**
## Objectives
The objective of HOUSE OF WORSHIP is to SPREAD THE GOSPEL AND LOVE OF JESUS.
House of Worship Christian Church is an independent, non-denomination Christian Church that d h h l f J Ch i
2
**House of Worship Christian Church Registered number** 1169488 **Trustees' Report**
presents and teaches the gospel of Jesus Christ.
House of Worship Christian Church is a Christian Church that meets every Sunday and believes in what Hebrews 10:25 says; TO NOT NEGLECT IN MEETING TOGETHER, as is the habit of some, but encouraging one another, and all the more as you see the day drawing near. House of Worship Christian Church is a Worshipping, Christ-centred, Family Church. House of Worship Christian Church believes in 'Loving God and Making Disciples' and believes in Loving God and the people.
## Activities
House of Worship Christian Church believes: - In advancing the Christian Faith by sharing the gospel of Jesus Christ. - In helping the needy, relieving persons in need or when they experience hardship, praying for the aged and the sick. - In reaching out to the young people of this generation by making them involved in a charitable work. - Promoting other charitable purposes (giving to the poor or less fortunate). We meet every Friday in church too for our PRAYER FOR THE NATION and opening our doors to the needy and those that needs a miracle!
## The Church
House of Worship Christian Church is a fellowship of a body of believers that meet every Sunday and other days which also includes our Life group on selected weeknights and Ministry rehearsals and meetings mostly on Sundays.
## Ministries
1. Worship Team
2. Host/Usher Team
3. Housekeeping Team
4. Kids Team
5. Media Team
- 6.Technical Team
7. Pastoral Care Team
2020 was a surprised to everyone when not just the U.K but all countries around the globe was hit and affected by covid-19. Our lifegroup which usually meets every Saturday or Sunday has now been moved into online teachings and studies.
## Life Group
The Life Group is now divided into different categories such as Men, Women, Youth (Boys) Youth (Girls) and Kids and we all meet from Tuesday-Saturday via online discipleship and learning.
## Evangelism
House of Worship Christian Church believes and will still be doing the following statement below but, due to unforeseen circumstances and COVID-19 restrictions we were not allowed to do our usual evangelism ministry stated below in the year 2020. Although, we were able to go around houses and bring groceries, food shopping especially to those that are vulnerable and to those that lost their jobs due to the pandemic.
3
## **House of Worship Christian Church Registered number** 1169488 **Trustees' Report**
The church continues to hold evangelistic outreaches by visiting the aged in the care home and giving them presents especially during Christmas time. House of Worship Christian Church also reaches out to the young people of this country by making them a volunteer of the church charity. We have also set up a once a month sports fest (Basketball and Volleyball) to reach out to the youth of this nation. House of Worship Christian Church also hands out life tracks, flyers for special events we have in the church especially with the YOUTH. feeds the congregation on a Sunday as part of our fellowship and evangelism with people.
## Missions
HOUSE OF WORSHIP CHRISTIAN CHURCH continues to help other local churches in The Philippines and even here in the U.K by reaching out to the homeless and needy by sending financial aid as we do street evangelism, feeding program, helping the needy and the sick.
## **Structure, governance and management**
House of Worship Christian Church is a Christian Church registered as a Charity from October 2016. The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
A minimum of 4 Trustees by the declaration of trust. Trustees are appointed and removed by a majority of vote of all trustees' present.
The trustees are already familiar with the practical work of the charity having been involved in the church or other organisations in the past and present. Regular trustee meetings and discipleship are held at least every Tuesday or Sunday night but major reporting is done at least every quarter or annually and more often when there are upcoming events in the church and even after the events to discuss and report to one another all income and expenditures of the church. The trust does not employ anyone but does give some amount to a few volunteers of the church and it was what we call "Love Gift" or "Donation".
The Church or Charity's funds are vested in the loyal support of its volunteers and members through their financial commitment to the church.
The Charity is dependent on the giving of the church congregation and donations from wellwishers.
## **Financial Review**
During the period the charity achieved a surplus of £10,407.00 which will be used to fund future activities and missions.
## **Reserves policy**
The charity maintains reserves at a level that is consistent with its activity levels.
4
## **House of Worship Christian Church Registered number** 1169488 **Trustees' Report**
## **The Trustees**
The following names below served as directors/board of trustees during the year: Pastor Erickson Jay Lavapie - Senior Pastor
Ms. Vilma Obina - Treasurer
Mrs. Conchita Tuzon Reg Ms. Glena Aquino
This report was approved by the board on 5 September 2021 and signed on its behalf.
Pastor Erickson Jay Lavapie Senior Pastor/Director
5
**House of Worship Christian Church Independent examiner's report on the accounts to the members of House of Worship Christian Church**
I report on the accounts of the charity for the year ended 31 December 2020, which are set out on pages 7 to 14.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down the general Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and;
- to state whether particular matters have come to my attention
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair' view and report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that, in any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of the 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 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.
Mark Jackson BA FCA for and on behalf of First Floor Jacksons Albion House Accountants and Statutory Auditors Albion Street 10 November 2021 Hull HU1 3TE
6
## **House of Worship Christian Church Statement of Financial Activities for the year ended 31 December 2020**
|**Notes**
**Income**
2
Expenditure on charitable activities - Page 14
**Total expenditure**
**Net Income and movement In funds**
3
**Profit on ordinary activities before taxation**
Total funds brought forward
**Total funds carried forward**|**2020**
**Unrestricted**
**funds**
**£**
43,728
(33,321)
(33,321)
10,407
10,407
16,344
26,751|**2019**
**Unrestricted**
**funds**
**£**
63,313
(61,578)
(61,578)
1,735
1,735
14,609
16,344|
|---|---|---|
7
## **House of Worship Christian Church Statement of Financial Position as at 31 December 2020**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**Net current assets**
**Net assets**
**The funds of the charity**
Unrestricted funds
6
**Total funds**|26,689
(960)|**2020**
**Unrestricted**
**funds**
**£**
1,022
25,729
26,751
26,751
26,751|**2019**
**Unrestricted**
**funds**
**£**
815
17,962
(2,433)
15,529
16,344
16,344
16,344|
|---|---|---|---|
Pastor E. J. Lavapie Director Approved by the board on 5 September 2021
8
## **House of Worship Christian Church Statement of Changes in Charitable Funds for the year ended 31 December 2020**
|**At 1 January 2019**
Surplus for the financial year
**At 31 December 2019**
**At 1 January 2020**
Surplus for the financial year
**At 31 December 2020**|**Unrestricted**
**funds**
**£**
14,609
1,735
16,344
16,344
10,407
26,751|
|---|---|
9
## **House of Worship Christian Church Statement of Cash Flows for the year ended 31 December 2020**
|**Operating activities**
Surplus for the financial year
Adjustments for:
Depreciation
(Decrease)/increase in creditors
Cash generated by operating activities
**Investing activities**
Payments to acquire tangible fixed assets
Cash used in investing activities
**Net cash generated**
Cash generated by operating activities
Cash used in investing activities
Net cash generated
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December
Cash and cash equivalents comprise:
Cash at bank|**2020**
**£**
10,407
471
(1,473)
9,405
9,405
(678)
(678)
9,405
(678)
8,727
17,962
26,689
26,689|**2019**
**£**
1,735
335
1,653
3,723
3,723
(453)
(453)
3,723
(453)
3,270
8,293
17,962
17,962|
|---|---|---|
10
**House of Worship Christian Church Notes to the Accounts for the year ended 31 December 2020**
## **1 Summary of significant accounting policies**
## _**Basis of preparation**_
The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with eh Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## _**Income recognition**_
The charity receives its income in the form of tithes and offerings. This income is recognised upon receipt and accounted for on this basis.
## _**Expenditure**_
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party.
Expenditure on charitable activities includes the costs of running the church during the year.
Support costs include the governance costs incurred in operating the charities governance activities.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment
over 5 years
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price).
|**2**
**Analysis of income**
Tithes
Offerings|**2020**
**£**
37,519
6,209
43,728|**2019**
**£**
41,861
21,452
63,313|
|---|---|---|
11
## **House of Worship Christian Church Notes to the Accounts**
**for the year ended 31 December 2020**
|**3**
**Surplus**
This is stated after charging:
Depreciation of fixed assets
**4**
**Tangible fixed assets**
**Cost or valuation**
At 1 January 2020
Additions
At 31 December 2020
**Depreciation**
At 1 January 2020
Charge for the year
At 31 December 2020
**Carrying amount**
At 31 December 2020
At 31 December 2019
**5**
**Creditors: amounts falling due within one year**
Accruals and deferred income
**6**
**Unrestricted funds**
At 1 January
Surplus for the financial year
At 31 December|**2020**
**£**
471
**2020**
**£**
960
**2020**
**£**
16,344
10,407
26,751|**2019**
**£**
335
**Fixtures,**
**fittings,**
**tools and**
**equipment**
_At cost_
**£**
1,677
678
2,355
862
471
1,333
1,022
815
**2019**
**£**
2,433
**2019**
**£**
14,609
1,735
16,344|
|---|---|---|
12
**House of Worship Christian Church Notes to the Accounts for the year ended 31 December 2020**
## **7 Presentation currency**
The financial statements are presented in Sterling, the functional currency of the charity.
## **8 Legal form of entity and country of incorporation**
House of Worship Christian Church is a registered Charity based in the United Kingdom.
## **9 Principal place of business**
The address of the company's principal place of business and registered office is:
_Registered Office: Principal place of business:_ 9 Temeraire Place Hammersmith Academy Brentford 25 Cathnor Road London Shepherds Bush TW8 0HW W12 9JD
## **11 Public Benefit**
The charity is a public benefit entity
## **12 Taxation**
The charity is a registered charity and not taxed on it's income.
## **13 Volunteers**
Various people volunteer to assist in all aspects of the charities work. They assist the church's leaders with the maintenance of the church's assets and the daily running of the church.
13
## **House of Worship Christian Church Detailed Statement of Financial Activities for the year ended 31 December 2020**
|**Income**
Tithes
Offerings
**Expenditure on charitable activities**
Accomodation
Benevolent
Mission - Care Home
Mission - Philippines Church Support
Food
Rent
Kitchen Materials
Love Gift - Senior Pastor
Love Gift - Guest
Love Gifts - Other Workers
Love Gifts - Trustees
Musical Instruments
Training
Travel
Promotion
Depreciation
Media
Telephone and fax
Postage
Stationery and printing
Sundry expenses
Governance:
Independent examination fees|**2020**
**£**
37,519
6,209
43,728
426
950
-
10,839
35
7,473
42
8,000
900
400
-
152
150
555
-
471
916
-
11
362
619
32,301
1,020
1,020
33,321|**2019**
**£**
41,861
21,452
63,313
3,747
650
353
9,469
3,851
13,838
1,008
9,175
8,290
2,771
400
793
107
4,436
23
335
508
150
80
716
98
60,798
780
780
61,578|
|---|---|---|
14