Registered number 1169488 House of Worship Christian Church Report and Financial Statements 31 December 2022 ## House of Worship Christian Church Report and accounts Contents ||Page| |---|---| |Charity Information|1| |Trustees' Report|2| |Independent Examiner's Report|7| |Statement of Financial Activities|8| |Statement of Financial Position|9| |Statement of Changes in Charitable Funds|10| |Statement of Cash Flows|11| |Notes to the Financial Statements|12| |Detailed Statement of Financial Activities|16| |Detailed Income and Expenditure Account|17| ## House of Worship Christian Church Charity Information ## Trustees Pastor Erickson Jay Lavapie Mrs. Conchita Tuzon Reg Ms. Glena Aquino Secretary Ms. Vilma Obina Independent examiners Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE Bankers Metro Bank One Southampton Row London WC1B 5HA Registered office 9 Temeraire Place Brentford London TW8 0HW Registered number 1169488 Governing document Deed of Trust dated October 2016 1 House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2022 The trustees present their report and financial statement for the charity for the year ended 31 December 2022. The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the 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. ## Principal activities House of Worship Christian Church ("the Church", or "the Charity") is an independent, Christian Church that presents and teaches the Gospel of Jesus Christ. The Church 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. We believe in "Loving God and Making Disciples" and loving people. ## Our Vision To bring Christ to people, TO OUR COMMUNITY, CORPORATION 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 ## Our Vision House of Worship Christian Church believes it needs 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. 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 House of Worship Christian Church believes in the following statements: iSeek - to seek and to know Christ by giving him all the Glory and Worship 2 House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2022 ## 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 ## Public benefit We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set. We exist to serve young people in our community without discrimination. We strive to promote social welfare through the provision of facilities aimed at improving the social and physical wellbeing of those in our local community. The Charity provides a safe working environment for visitors, members, workers and volunteers and any serious incidence are reported in accordance with our safeguarding policy. There was no incidence during the year ended 31 December 2022. ## Activities during the year The Church continued to hold evangelistic outreaches this year by praying for the homeless and feeding the church congregation as a way of fellowshipping with one another. We have seen the positive effect of people meeting together, spending time with one another with food being involved and laughter after our church services on Sundays. House of Worship Christian Church also reaches out to young people and having them as volunteers in the Church. We have also set up a once-a-month sports fest (basketball and volleyball) to reach out to the youth. The Church also hands out life tracks, flyers for special events we have in the Church especially with the youth-centred events. We have started a Men's Basketball Ministry as a way of reaching out to all fathers or men and encourage them to participate in active, sporting pursuits. We now have a number of elderly people that come to church, now that we have set up coffee mornings on Sundays for them. On Friday, there is a 2-hour gathering to pray for the nation and the sick. We have had a number of people from the church visiting the sick and we have counselled a lot this year most especially couples and children that went through hard times during the pandemic. In addition to all of this, we have our annual Ablaze Camp to which we gather and bring families together outside of London for 4 days and 3 nights. This involves team building activities, fellowship, discipleship, encouragement, counselling, games and a nightly revival service. We have also started to do an annual Hallow Him Kids event every end of October as a celebration of the Harvest Festival instead of Halloween. The ministries in the Church that were active during the year are: 1. Worship Team 2. Trustees and Accounts Team 3. Host/Usher Team 4. Kitchen Team 5. Kids Team 6. Youth Team 7. Technical Team 3 ## House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2022 8. Program and Media Team ## Life Group The Life Group is divided into different categories such as Men, Women, Youth (Boys), Youth (Girls) and Kids and we all meet from Tuesday to Saturday online for lessons on discipleship and various other types of Christian-based learning. We also held the following activities throughout the year: - Tuesday Prayer Power Night; - on Wednesdays and Thursdays were Life Group/Discipleship meet-ups (via Zoom or in person); - on Fridays, from 7-9pm, for a 2-hour prayer for the nation, needy and the sick; and - Sundays - the gathering of believers from 10am to 6pm which include services, Praise and Worship, Lunch, Afternoon Snack at times, Afternoon Tea/Coffee and Youth Nights Revival Service, one Sunday of the a month. ## Financial review ## Principal sources of funding The largest contributions to the Church are from tithes and voluntary general offerings given by the local congregation. ## Financial review The Charity incurred a deficit of £5,280 for the financial year. At 31 December 2022, the Charity held total funds of £41,257; £28,604 of which was cash at the bank and in hand. (The rest is the value of fixed assets, £1,920, and debtors, £12,173, less creditors of £1,440.) This, in all, is considered to be an appropriate level of funds to enable the Charity to pursue its objectives. ## Reserves policy The trustees have a forecast of the level of free reserves, (that is, those funds not tied up in fixed assets) that the Charity will require to sustain its day-to-day obligations. Whilst our actual free reserves may prove sufficient, it is the trustees’ view that it is prudent to maintain sufficient free reserves to allow for financial flexibility in light of the Charity’s dependence on freewill offerings. ## Investment policy The trustees have adopted a strong socially responsible investment policy for the reserves of the Charity. This policy, in tandem with the need to fulfil our statutory obligations, has the objective of investing in such a way that the principles of socially responsible investment are promoted. A further factor is the need to have ready access to our reserves, as long-term funding cannot be guaranteed, so for the current period, we have placed surplus funds in deposit accounts. ## Risk management The trustees actively review, on a regular basis, the major risks that the Charity faces in maintaining reserves at the levels stated above, in addition to an annual review of the controls over key financial systems carried out through an internal audit process. 4 House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2022 Internal control risks are minimised by authorisation procedures for all financial transactions. Policies and procedures are in place to ensure compliance with health and safety regulations. ## Structure, governance and management ## Governing document House of Worship Christian Church is a Christian Church that was registered as a charity from October 2016. The Charity is controlled by its governing document, a deed of trust, and is constituted as an unincorporated Charity. ## Organisational structure The management of the Charity is the responsibility of the Trustees who are elected or co-opted under the terms of the Trust Deed - that is, 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". ## Volunteers We have a number of volunteers in the Church. All of them pledge, give offerings and donate to the Charity. (This is not mandatory but we are very happy that they do so.) Their contribution to the Church played a big role in supporting the ministry to move forward and expand. We do not have any employees and, from the Senior Pastor to the laymen, all are considered volunteers of the Church. There was an average of 50 volunteers, excluding trustees, throughout the year who aided in the running of the Charity. ## Recruitment and appointment of trustees All trustees were appointed by the voting of all our church volunteers and approved by our Senior Pastor. There were no new or additional trustees recruited in the year to 31 December 2022. ## Trustee induction and training Many trustees are already familiar with the practical work of the Charity being active members of the Charity themselves and from being involved in other charities, churches and/or organisations. New trustees are encouraged to familiarise themselves with charity law, their responsibilities as trustees and with Charity's rules and practices. They are invited and encouraged to attend a series of short training sessions to familiarise themselves with the Charity and the context within which it operates. These cover: - the obligations of Trustee Board members; - the operational framework for the charity; 5 House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2022 - the current financial position and revenue generation; and - future plans and objectives. ## Trustees The following persons served as trustees during the year: Pastor Erickson Jay Lavapie Mrs. Conchita Tuzon Reg Ms. Glena Aquino Secretary Ms. Vilma Obina ## Trustees' responsibilities The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and enable them to ascertain to ensure that the accounts comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website as well as: a) to prepare financial statements which show a true and fair view; b) in preparing financial statements: - (i) to select suitable accounting policies and apply them on a consistent basis; and (ii) to make judgements and estimates that are prudent and reasonable; as well as c) to keep proper accounting records. ## Disclosure of information to independent examiners Each person who was a trustee at the time this report was approved confirms that: - so far as he is aware, there is no relevant audit information of which the Charity's independent examiner is unaware; and - he has taken all the steps that he ought to have taken as a trustee in order to make himself aware of any relevant audit information and to establish that the Charity's independent examiner is aware of that information. This report was approved by the board on 27 October 2023 and signed on its behalf. Ej Lavapie (Oct 27, 2023 12:21 GMT+1) Pastor Erickson Jay Lavapie Trustee 6 House of Worship Christian Church Independent Examiner's Report to the members of House of Worship Christian Church I report to the trustees on my examination of the accounts of the above charity ('the Charity') for the year ended 31 December 2022 which are set out in pages 1 to 17. ## Responsibilities and basis of report As the Charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)". I report in respect of my examination of the Charity’s accounts 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. The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the 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. ## Independent examiner’s statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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 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. Mark Jackson (Senior Statutory Auditor) for and on behalf of Jacksons Chartered Accountants First Floor, Albion House Albion Street Hull HU1 3TE 27 October 2023 7 ## House of Worship Christian Church Statement of Financial Activities for the year ended 31 December 2022 |Notes
Income from charitable activities
2
Expenditure on charitable activities
Net operating income
Administrative expenses
Operating (deficit)/surplus
3
Movement in funds: Net (expenditure)/income
Reconciliation of funds
Net movement in funds
Total funds brought forward
Total funds carried forward|2022
£
96,718
(35,769)
60,949
(66,229)
(5,280)
(5,280)
(5,280)
46,537
41,257|2021
£
84,026
(23,084)
60,942
(41,156)
19,786
19,786
19,786
26,751
46,537| |---|---|---| 8 ## House of Worship Christian Church Statement of Financial Position as at 31 December 2022 |Notes
Fixed assets
Tangible assets
4
Current assets
Debtors
5
Cash at bank
Cash in hand
Creditors: amounts falling due
within one year
6
Net current assets
Net assets
Capital and reserves
Unrestricted funds
7
Total equity|2022
£
1,920
12,173
28,165
439
40,777
(1,440)
39,337
41,257
41,257
41,257|2021
£
2,698
9,683
35,134
222
45,039
(1,200)
43,839
46,537
46,537
46,537| |---|---|---| Ej Lavapie (Oct 27, 2023 12:21 GMT+1) Pastor Erickson Jay Lavapie Trustee Approved by the board on 27 October 2023 9 ## House of Worship Christian Church Statement of Changes in Charitable Funds for the year ended 31 December 2022 This schedule does not form part of the statutory accounts |At 1 January 2021
Surplus for the financial year
At 31 December 2021
At 1 January 2022
Deficit for the financial year
At 31 December 2022|Income and
Expenditure
account
£
26,751
19,786
46,537
46,537
(5,280)
41,257|Total
£
26,751
19,786
46,537
46,537
(5,280)
41,257| |---|---|---| 10 ## House of Worship Christian Church Statement of Cash Flows for the year ended 31 December 2022 |Notes
Operating activities
(Loss)/profit for the financial year
Adjustments for:
Depreciation
Increase in debtors
Increase in creditors
Cash (used in)/generated by operating activities
Investing activities
Payments to acquire tangible fixed assets
Cash used in investing activities
Net cash (used)/generated
Cash (used in)/generated by operating activities
Cash used in investing activities
Net cash (used)/generated
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December
Cash and cash equivalents comprise:
Cash at bank|2022
£
(5,280)
778
(2,490)
240
(6,752)
(6,752)
-
-
(6,752)
-
(6,752)
35,356
28,604
28,604|2021
£
19,786
920
(9,683)
240
11,263
11,263
(2,596)
(2,596)
11,263
(2,596)
8,667
26,689
35,356
35,356| |---|---|---| 11 House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2022 ## 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 (SORP): Accounting and Reporting by Charities preparing their accounts in accordance with the 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 All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. ## 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: Plant and machinery at a rate of 20% straight-line depreciation ## Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. ## Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. ## Taxation The charity is exempt from taxation under sections 521 to 536 of the Income Tax Act 2007 (ITA 2007). ## Fund accounting: restricted and unrestricted funds Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 12 House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2022 ## Going concern The accounts have been prepared on the going concern basis, which assumes that the Charity will be in operational existence twelve months from the date of approval of these accounts. The trustees are satisfied that this basis is appropriate. There are no material uncertainties. ## Provisions Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated ## Pensions Contributions to defined contribution plans are expensed in the period to which they relate. ## Government grants The accrual model (FRS 102 24.5C-G) was applied in producing these accounts; therefore grants were recognised as either relating to revenue (over the period in which the Charity recognises the related costs for which the grant was intended to compensate) or relating to assets (over the expected useful life of the asset). |2
Analysis of income from charitable activities
Tithes and offerings
Gifts, donations and pledges
Other contributions
By geographical market:
UK
3
Operating (deficit)/surplus
This is stated after charging:
Depreciation of owned fixed assets|2022
£
88,487
3,091
5,140
96,718
96,718
2022
£
778|2021
£
55,222
28,473
331
84,026
84,026
2021
£
920| |---|---|---| 13 ## House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2022 ## 4 Tangible fixed assets |Cost or valuation
At 1 January 2022
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021
5
Debtors
Other debtors
6
Creditors: amounts falling due within one year
Trade creditors
7
Funds
At 1 January
Net (expenditure)/income for the financial year
At 31 December|2022
£
12,173
2022
£
1,440
2022
£
46,537
(5,280)
41,257|Plant and
machinery
At cost
£
4,951
4,951
2,253
778
3,031
1,920
2,698
2021
£
9,683
2021
£
1,200
2021
£
26,751
19,786
46,537| |---|---|---| Unrestricted funds are available for use at the discretion of the trustees, in order to further the charity's objectives. 14 ## House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2022 ## 8 Analysis of net assets between funds |Fixed assets
Current assets
Current liabilities|Unrestricted
funds
1,920
40,777
(1,440)
41,257|Restricted
funds
-
-
-
-|2022
£
1,920
40,777
(1,440)
41,257|2021
£
2,698
45,039
(1,200)
46,537| |---|---|---|---|---| ## 9 Related party transactions The following payments were made to trustees during the financial year and are included in Gifts and donations: £ Pastor Erickson Jay Lavapie Trustee 9,157 Gifts and donations for pastoral services Pastora S. Blakely-Lavapie Married to a trustee 1,100 Gifts and donations for pastoral services Ms. Vilma Obina Trustee 23 Gifts and donations for pastoral services ## 10 Presentation currency The financial statements are presented in Sterling, rounded to the nearest pound (£). ## 11 Legal form of entity and country of incorporation House of Worship Christian Church is an unincorporated charity and registered with the Charity Commission for England and Wales. ## 12 Principal place of business The address of the charity's principal place of business and registered office is: 9 Temeraire Place Brentford London TW8 0HW 15 ## House of Worship Christian Church Detailed Statement of Financial Activities also Income and Expenditure Account for the year ended 31 December 2022 |Notes
Income from charitable activities
Tithes and offerings
Gifts, donations and pledges
Other contributions
9
Expenditure on charitable activities
Church: Missions
Church: Worship
Church: Youth and children
Gifts and donations
Catering and hospitality
Other direct costs
Net operating income
Support costs
Governance costs
Operating (deficit)/surplus
Movement in funds: (Deficit)/surplus|2022
£
88,487
3,091
5,140
96,718
(12,588)
(93)
(487)
(16,213)
(6,388)
-
(35,769)
60,949
(64,789)
(1,440)
(5,280)
(5,280)|2021
£
55,222
28,473
331
84,026
(9,645)
-
-
(11,422)
(1,172)
(845)
(23,084)
60,942
(39,956)
(1,200)
19,786
19,786| |---|---|---| 16 ## House of Worship Christian Church Detailed Income and Expenditure Account for the year ended 31 December 2022 |Income from charitable activities
Tithes and offerings
Gifts, donations and pledges
Other contributions
Expenditure on charitable activities
Church: Missions
Church: Worship
Church: Youth and children
Gifts and donations
Catering and hospitality
Other direct costs
Administrative expenses
Support costs
Employee costs:
Travel and subsistence
Motor expenses
Premises costs:
Rent
General administrative expenses:
Telephone and internet
Postage
Stationery and printing
Bank charges
Equipment expensed
Software
Repairs and maintenance
Depreciation
Sundry expenses
Support costs
Governance costs
Legal and professional costs:
Independent examination fees
Administrative expenses|2022
£
88,487
3,091
5,140
96,718
12,588
93
487
16,213
6,388
-
35,769
2,933
2,129
5,062
47,974
47,974
290
180
1,262
-
2,996
4,300
1,939
778
8
11,753
64,789
1,440
66,229|2021
£
55,222
28,473
331
84,026
9,645
-
-
11,422
1,172
845
23,084
-
113
113
33,687
33,687
-
110
-
2
3,226
1,099
799
920
-
6,156
39,956
1,200
41,156| |---|---|---| 17