REGISTERED CHARITY NUMBER: 1172773
Report of the Trustees and Unaudited Financial Statements for the Year ended 31 August 2025 for
HERTFORDSHIRE CHRISTIAN CENTRE
HERTFORDSHIRE CHRISTIAN CENTRE
Contents of the Financial Statements for the Year ended 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statements of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 8 |
| Detailed Statements of Financial Activities | 9 |
HERTFORDSHIRE CHRISTIAN CENTRE
Report of the Trustees for the Year ended 31 August 2025
The trustees presents their report with the financial statements of the charity for the year 1 September 2024 to 31 August 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1172773
Registered office
417 Shenley Road Borehamwood Herts WD6 1TW
Trustees
John Adebogun Akinola Komolafe Resigned 10/01/2025 Atawa Aryee (Mrs)
Secretary
C P Igbokwe
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Hertfordshire Christian Centre is a Charitable Incorporated Organisation. It is governed by a Memorandum and Articles of Association and controlled by the Directors for the purpose of company law.
Principal Activity
The principal activity of the Charity in the year under review was the advancement of the Christian religion.
Risk management
The trustees have addressed the major risks to which the charity is exposed, in particular those relating to specific operational areas of the charity and its finances. The trustees believe that by monitoring reserve levels, by ensuring controls exist over key financial systems and by examining the operational and business risks faced by the charity, they have established effective systems to mitigate those risks.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity has one main objective:
The advancement of the Christian religion.
It pursues this objective through the establishment of a Christian worship centre, based presently at Hertswood Academy premises in Borehamwood, Hertfordshire - where Sunday meetings are held.
Plans for the future
The charity will continue to share the gospel to its members and congregations and support them spiritually, emotionally and any other way necessary. HCC will continue to explore opprtunities and ways of reaching out and spreading the gospel of Christ in an effective manner locally, nationally and internationally including supporting existing activities and initiating new programmes and activities.
Page 1
HERTFORDSHIRE CHRISTIAN CENTRE
Report of the Trustees for the Year ended 31 August 2025
Community Programme
We have continued our annual indoor and outdoor Community Carols Service, including providing refreshment and gifts to guests. HCC continues to reach the community through our evangelistic outreaches, marking Easter in the community. HCC hosted families from the community in August 2025 and provided free school uniform, school stationaries and Christian literature to predorminantly primary school pupils and a few secondary school students.
We have continued to grow our Online presence particularly via Facebook where thousands of people across the world are able to watch our services and messages free and request further information. We plan to develop a more targeted Social Media content in the future.
Family Programme
We continue to focus on the family by marking key dates in the calender, such as Mothers Day, Fathers Day and Family Day including a number of teaching on Family related topics. Going forward, the plan is to grow the Men's ministry beyond the membership and perhaps make it open to the community. The Men's group started as a monthly prayer meeting but it is gradually evolving into support forum.
We also continue to support our members, families and friends with pastoral care and other more targeted support as and when necessary.
Thanks And Appreciation
We are particularly thankful to the congregation and volunteers of Hertfordshire Christian Centre for the sacrificial contributions of time, efforts and finances to the ongoing work, to see lives touched and changed for the better locally and beyond to the glory and praise of our Lord and Saviour Jesus Christ.
Approved by order of the board of trustees on 24 May 2026 and signed on its behalf by
Atawa Aryee (Mrs) - Trustee
Page 2
HERTFORDSHIRE CHRISTIAN CENTRE
Statements of Financial Activities for the Year ended 31 August 2025
| Notes INCOME AND ENDOWMENTS FROM Donations, Gifts, Grants and legacies 2 Investment Income 3 Total EXPENDITURE Honorarium 4 Charitable activities Total NET (EXPENDITURE)/INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD CONTINUING OPERATIONS |
2025 2024 Unrestricted Restricted Total Total fund fund funds funds £ £ £ £ 67102 - 67102 68990 255 - 255 - |
|---|---|
| 67357 0 67357 68990 3540 0 3540 3880 66282 0 66282 60540 |
|
| 69822 0 69822 64420 |
|
| (2465) 0 (2465) 4570 62364 0 62364 57794 |
|
| 59899 0 59899 62364 |
|
All income and expenditure has arisen from continuing activities
The notes form part of these financial statements
Page 4
HERTFORDSHIRE CHRISTIAN CENTRE
Balance Sheet At 31 August 2025
| Notes FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank CREDITORS Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted Restricted fund fund £ £ 7490 - 500 - 52157 - |
2025 2024 Total Total funds funds £ £ 7490 374 500 - 52157 63208 |
|---|---|---|
| 60147 - (248) - |
60147 63582 (248) (1218) |
|
| 59899 - |
59899 62364 |
|
| 59899 - |
59899 62364 |
|
| 59899 - |
59899 62364 |
|
| 59899 62364 - - |
||
| 59899 62364 |
The financial statements were approved by the board of Trustees on 24 May 2026 and were signed on its behalf by
Atawa Aryee (Mrs) - Trustee
Page 5
HERTFORDSHIRE CHRISTIAN CENTRE
Notes to the Financial Statements for the Year ended 31 August 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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 of Recommended Practice: 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 with 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.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where cost cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment 20% on cost- straight line Fixtures & fittings 20% on cost- straight line
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
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. Restriction arises 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.
2. DONATIONS AND LEGACIES
| Tithes and offerings Gifts Aid Claims Other Income |
2025 2024 £ £ 51549 56158 10855 8768 4698 4064 |
|---|---|
| 67102 68990 |
Page 6
HERTFORDSHIRE CHRISTIAN CENTRE
Notes to the Financial Statements for the Year ended 31 August 2025
| 3. INVESTMENT INCOME Deposit account interest 4. EXPENDITURE Charitable Activities (see details on page 9) Honorarium Support costs 5. TRUSTEE'S REMUNERATION AND BENEFITS There were no trustee's expenses paid for the year ended 31 August 2025. 6. STAFF COSTS Administration The average monthly number of employees during the year was as follows: 7. TANGIBLE FIXED ASSETS Cost At 1 September 2024 Additions At 31 August 2025 Depreciation At 1 September 2024 Charge for year At 31 August 2025 NET BOOK VALUE At 31 August 2025 At 31 August 2024 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors |
Equipment £ 1868 8912 |
2025 2024 £ £ 255 - |
|---|---|---|
| 2025 2024 £ £ 3540 3880 66282 60540 |
||
| 2025 2024 £ £ - - |
||
| 2025 2024 £ £ 44438 42606 |
||
| 1 1 Fixtures & Totals Fittings £ £ - 1868 450 9362 |
||
| 10780 | 450 11230 |
|
| 1494 2156 |
0 1494 90 2246 |
|
| 3650 | 90 3740 |
|
| 7130 | 360 7490 |
|
| 374 | - 374 |
|
| 2025 2024 £ £ 500 - |
Page 7
HERTFORDSHIRE CHRISTIAN CENTRE
Notes to the Financial Statements for the Year ended 31 August 2025
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and Social security Accruals and deferred income 10. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds TOTAL FUNDS |
At 01.09.24 £ 62364 - |
Net movement in funds £ (2465) - |
2025 2024 £ £ (2) 178 250 1040 |
|---|---|---|---|
| 248 1218 |
|||
| Transfers between funds At 31.08.25 £ £ - 59899 - - |
|||
| 62364 | (2465) | - 59899 |
|
| Incoming resources £ 67357 - |
Resources Movement expended in funds £ £ (69822) (2465) - - |
||
| 67357 | (69822) (2465) |
11. RELATED PARTY DISCLOSURES
There are no related party transactions for the year ended 31 August 2025
Page 8
HERTFORDSHIRE CHRISTIAN CENTRE
Detailed Statement of Financial Activities for the Year ended 31 August 2025
| INCOME AND ENDOWMENTS Tithes and offerings Gift Aid Claim Deposit Interest Other Income EXPENDITURE Honorarium Honorarium Charitable activities Benevolence/giving Hall hire Telephone Printing, postage & stationery Books & other resources Travel Insurance Hire of equipment Support costs Management Bank charges Depreciation Human Resources Wages Social security Others Refreshments Governance costs Legal & professional fees Total Resources expended Net (expenditure)/income |
2025 2024 £ £ 51549 56158 10855 8768 255 - 4698 4064 |
|---|---|
| 67357 68990 |
|
| 3540 3880 |
|
| 3540 3880 1137 0 11583 10279 977 867 682 302 1229 1172 0 1655 248 228 1239 538 |
|
| 17095 15041 0 0 2246 373 |
|
| 2246 373 39740 38542 4698 4064 |
|
| 44438 42606 1850 1636 |
|
| 1850 1636 653 884 |
|
| 653 884 |
|
| 69822 64420 |
|
| (2465) 4570 |
Page 9
HERTFORDSHIRE CHRISTIAN CENTRE
Independent Examiner's Report to the Trustees
I report on the accounts for the year from 1 September 2024 to 31 August 2025 set out four to nine.
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 this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act
-
to follow the procedure laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act) ; and
-
to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with the 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 disclosure in the accounts, and seeking explanations from you as 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 presents a 'true and fair view' and the report is limited to those matters set out in the statements below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
-
to keep accounting records in accordance with Section 130 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
O Obidipe
Independent Examiner 25 May 2026
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