2023-12-31-accounts - House Of Worship Christian Church

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Registered number 1169488

House of Worship Christian Church

Report and Financial Statements

31 December 2023

House of Worship Christian Church Report and accounts Contents

	Page
Charity Information	1
Trustees' Report	2
Independent Examiner's Report	8
Statement of Financial Activities	9
Statement of Financial Position	10
Statement of Changes in Charitable Funds	11
Statement of Cash Flows	12
Notes to the Financial Statements	13
Detailed Statement of Financial Activities	18
Detailed Income and Expenditure Account	19

House of Worship Christian Church Charity Information

Trustees

Pastor Erickson Jay Lavapie (Chair) 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

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

The trustees present their report and financial statements for House of Worship Christian Church for the year ended 31 December 2023.

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

The Charity's principal activity during the year continued to be as a 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 Mission

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 what others need and to help our community and country CHANGE for the better.

House of Worship Christian Church believes in the following statements: iSeek

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

— 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

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 we have set. We exist to serve 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 incidences are reported in accordance with our safeguarding policy. There were no serious incidents during the year ended 31 December 2023.

Fundraising

The Charity raises funds from the church congregation / church members in the form of voluntary donations as "tithes" and "offerings".

The Charity does not use the services of a professional fundraiser or commercial participator in the process of raising funds. Also, the Charity (or any person acting on its behalf) is not subject to any voluntary scheme for regulating fundraising, or voluntary standard for fundraising in respect of activities on behalf of the Charity.

The Charity (or any person acting on its behalf) has not received any complaints in regard to its fundraising activities.

Activities during the year

Youth Ministry

The Youth Ministry collaborated with other churches and charitable organisations to encourage and hold activities for children and young adults whilst also striving to empower mentors within the group – young people to train and create secure environments for their peers in the community. Youth in our church is a fast-growing demographic, encouraging the next generation to follow Jesus and His works and love His people. This year, one such great example of this reaching out was in the form of basketball games, one Sunday each month.

Kids Ministry

‘Faith in Kids’ is a programme the Church ran this year with the aim to provide resources and support for individuals involved in the children’s ministries of their churches by connecting them with other Sunday School leaders, parents and church leaders. We also had our annual “Hallow Him” as a kids’ party as well as their annual Christmas Party. The church remained open for Sunday School to all kids willing to learn about charitable works and the kingdom of the Lord Jesus Christ throughout the year.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

Men and Women’s Ministry

This year, activities for men and women’s ministries encompassed a variety of events and programmes. We gathered for Bible study both in-person and online – a chance to engage in shared readings of the Scripture and chat about our [Christian] paths together.

Social gatherings consisted of activities such as out-of-town or country fellowships/holidays, or simply trying out tea shops. or by spending a day at the beach, enjoying food nights with friends, and even sometimes attending sporting events.

Men’s groups often featured discussions and personal stories shared by participants. Our Couple’s Ministry brought together both men and women to support each other through dialogue discussions and prayer sessions to strengthen their marriages.

Our Men and Women’s Ministry also provided food (cooks were on rotation) every Sunday to feed the congregation and the homeless.

Evangelism Ministry

Evangelism involves guiding individuals to embrace the teachings of Jesus Christ and become His disciples. We engaged in initiatives to encourage evangelism such as:

The Ministry of Prayer
Members of the church had the opportunity to offer prayers for individuals they encountered during community outreach activities as well as put forward any specific prayer requests those individuals had;

and

Having Conversations

Church members had the opportunity to interact with people in the community – listening to their worries and fears and offering Christian-based support.

Networking events

Events like these were organised to connect with individuals outside the church community, an are often hosted at gatherings such as concerts or festivals.

Spreading the Good News

At church, pastors and fellow church-goers had the opportunity to spread the message of the Gospel to individuals they encountered during the abovementioned gatherings.

Financial review

Principal sources of funding

The largest contribution to the Charity is from tithes and general offerings given by the church congregation.

Financial review

The Charity achieved a surplus of £18,969 for the financial year. At 31 December 2023, the Charity held total funds of £60,226 – that is, £60,402 cash at the bank and in hand, £1,174 in the value of fixed assets, less creditors of £1,350. This, in all, is considered to be an appropriate level of funds to enable the Charity to pursue its objectives.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

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 the forecasted level of reserves to allow for financial flexibility and stability in light of the Charity’s dependence on voluntary donations.

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 bank current accounts.

Risk management

The trustees actively review, on a regular basis, the major risks that the Charity faces in maintaining reserves at the levels detailed above; in addition to an annual review of the controls over key financial systems carried out through an internal audit process.

Internal control risks are minimised by authorisation procedures for all financial transactions; and policies and procedures are in place to ensure compliance with health and safety regulations by, and for, staff, volunteers and visitors.

The trustees have also examined other operational and business risks which the Charity faces and confirm that they have taken steps to mitigate any significant risks.

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".

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

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 were 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 2023.

Trustee induction and training

Many trustees are already familiar with the practical work of the Charity as they are also active members of the church as well as 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 the board of trustees;
the operational framework for the Charity;
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 (Chair) 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.

House of Worship Christian Church Registered charity number: 1169488 Trustees' Report for the year ended 31 December 2023

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 31 October 2024 and signed on their behalf.

Erickson Jay Lavapie (Oct 31, 2024 17:12 GMT)

Pastor Erickson Jay Lavapie (Chair) Trustee

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 2023 which are set out in pages 9 to 19.

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.

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

31 October 2024

House of Worship Christian Church Statement of Financial Activities for the year ended 31 December 2023

Notes Income from charitable activities 2 Expenditure on charitable activities Net operating income Administrative expenses Operating surplus/(deficit) 3 Movement in funds: Net income/(expenditure) Reconciliation of funds Net movement in funds Total funds brought forward Total funds carried forward	2023 £ 142,517 (46,275) 96,242 (77,273) 18,969 18,969 18,969 41,257 60,226	2022 £ 96,718 (35,769) 60,949 (66,229) (5,280) (5,280) (5,280) 46,537 41,257

House of Worship Christian Church Registered charity number: 1169488 Statement of Financial Position as at 31 December 2023

Notes Fixed assets Tangible assets 5 Current assets Debtors 6 Cash at bank Cash in hand Creditors: amounts falling due within one year 7 Net current assets Net assets Capital and reserves Unrestricted funds 8 Total equity	2023 £ 1,174 - 59,806 596 60,402 (1,350) 59,052 60,226 60,226 60,226	2022 £ 1,919 12,173 28,166 439 40,778 (1,440) 39,338 41,257 41,257 41,257

Erickson Jay Lavapie (Oct 31, 2024 17:12 GMT)

Pastor Erickson Jay Lavapie (Chair) Trustee

Approved by the board on 31 October 2024 and signed on their behalf.

House of Worship Christian Church Statement of Changes in Charitable Funds for the year ended 31 December 2023

This schedule does not form part of the statutory accounts

At 1 January 2022 Deficit for the financial year At 31 December 2022 At 1 January 2023 Surplus for the financial year At 31 December 2023	Income and Expenditure account £ 46,537 (5,280) 41,257 41,257 18,969 60,226	Total £ 46,537 (5,280) 41,257 41,257 18,969 60,226

House of Worship Christian Church Statement of Cash Flows

for the year ended 31 December 2023

Notes Operating activities Profit/(loss) for the financial year Adjustments for: Depreciation Decrease/(increase) in debtors (Decrease)/increase in creditors Cash generated by/(used in) operating activities Net cash generated/(used) Cash generated by/(used in) operating activities Net cash generated/(used) Cash and cash equivalents at 1 January Cash and cash equivalents at 31 December Cash and cash equivalents comprise: Cash at bank	2023 £ 18,969 745 12,173 (90) 31,797 31,797 31,797 31,797 28,605 60,402 60,402	2022 £ (5,280) 778 (2,490) 240 (6,752) (6,752) (6,752) (6,752) 35,357 28,605 28,605

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2023

1 Summary of significant accounting policies

Basis of preparation

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.

Donated goods and services are recorded at their expected cost.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation 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

Plant and machinery at a rate of 20% over 5 years

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.

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2023

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.

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.

The facts that support the conclusion of going concern are:-

• the Charity's income from charitable activities has increased from the previous year - from £96,718 to £142,517 this year;

• on 31 December 2023, the Charity held £59,806 cash at bank, £596 cash in hand; and

the Charity had a net income of £18,969 this year.

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 reliably.

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	2023 £ 142,470 - 47 142,517 142,517	2022 £ 88,487 3,091 5,140 96,718 96,718

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2023

3 Operating surplus/(deficit) This is stated after charging: Depreciation of owned fixed assets	2023 £ 745	2022 £ 778

4 Role played by general volunteers

Volunteers play a vital role in the running of the Charity and their contribution helps the Charity achieve its objectives.

5 Tangible fixed assets

Cost or valuation At 1 January 2023 At 31 December 2023 Depreciation At 1 January 2023 Charge for the year At 31 December 2023 Carrying amount At 31 December 2023 At 31 December 2022 6 Debtors Other debtors 7 Creditors: amounts falling due within one year Trade creditors	2023 £ - 2023 £ 1,350	Plant and machinery At cost £ 4,951 4,951 3,032 745 3,777 1,174 1,919 2022 £ 12,173 2022 £ 1,440

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2023

8 Funds

At 1 January Net income/(expenditure) for the financial year At 31 December Reserves *Restricted and unrestricted funds* At 1 January Unrestricted funds Net income for the financial year Unrestricted funds At 31 December Unrestricted funds Total funds carried forward	2023 £ 41,257 18,969 60,226 2023 £ 41,257 18,969 60,226 60,226	2022 £ 46,537 (5,280) 41,257 2022 £ 46,537 (5,280) 41,257 41,257

Unrestricted funds are available for use at the discretion of the trustees, in order to further the charity's objectives.

9 Analysis of net assets between funds

Fixed assets Current assets Current liabilities	Unrestricted funds 1,174 60,402 (1,350) 60,226	Restricted funds - - - -	2023 £ 1,174 60,402 (1,350) 60,226	2022 £ 1,919 40,778 (1,440) 41,257

House of Worship Christian Church Notes to the Financial Statements for the year ended 31 December 2023

10 Related party transactions

The following payments were made to trustees during the financial year.

Pastor Erickson Jay Lavapie (Cha_Trustee_ Pastora S. Blakely-Lavapie Married to a trustee Mrs. Conchita Tuzon Reg Trustee	£ 10,055 Payments for pastoral services 8,200 Payments for pastoral services 206 Payments for pastoral services 18,461

No other trustees claimed expenses or had their expenses met by the Charity.

The legal authority under which the above payments were made was the Charity's governing document.

11 Presentation currency

The financial statements are presented in Sterling, rounded to the nearest pound (£).

12 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.

13 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

House of Worship Christian Church Detailed Statement of Financial Activities

also Income and Expenditure Account

for the year ended 31 December 2023

Notes Income from charitable activities 2 Tithes and offerings Gifts, donations and pledges Other contributions Expenditure on charitable activities Church: Missions Church: Worship Church: Youth and children Gifts and donations Pastoral services Catering and hospitality Net operating income Administrative expenses Support costs Governance costs Operating surplus/(deficit) Movement in funds: Surplus/(deficit)	2023 £ 142,470 - 47 142,517 (10,608) (500) (126) (1,188) (25,368) (8,485) (46,275) 96,242 (75,923) (1,350) 18,969 18,969	2022 £ 88,487 3,091 5,140 96,718 (12,588) (93) (487) (400) (15,813) (6,388) (35,769) 60,949 (64,789) (1,440) (5,280) (5,280)

House of Worship Christian Church Detailed Income and Expenditure Account for the year ended 31 December 2023

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 Pastoral services Administrative expenses Support costs Volunteer costs: Travel and subsistence Premises costs: Rent Cleaning 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	2023 £ 142,470 - 47 142,517 10,608 500 126 1,188 8,485 25,368 46,275 11,239 11,239 55,570 505 56,075 188 - 758 5 3,002 2,631 1,275 745 5 8,609 75,923 1,350 77,273	2022 £ 88,487 3,091 5,140 96,718 12,588 93 487 400 6,388 15,813 35,769 5,062 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