Bethany Community Church, Harpenden
Trustees’ Annual Report
For the year ended 31[st] August 2025
Registered Charity Number: 1176089
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
The Trustees present their report and the financial statements of the charity for the financial year ended 31[st] August 2025.
1. Reference and Administrative Details
| Registered Charity Name | Bethany Community Church, Harpenden | Bethany Community Church, Harpenden |
|---|---|---|
| Charity Registration Number | 1176089 | |
| Principal and registered office | The River House | |
| 42 Coldharbour Lane | ||
| Harpenden | ||
| Hertfordshire | ||
| AL5 4UN | ||
| Trustees | Henry Clarke | Chair (retired 25thFeb 2025) |
| James Miller | Acting Chair from 25thFeb 2025 | |
| Andrew Spilman | Treasurer | |
| Neil Chitty | Senior Pastor | |
| Anthony Stennett | Acting Secretary | |
| Toyin Awe | ||
| Independent Examiner | Carolyn Smith FMAAT | |
| Licensed and regulated | by AAT under licence number 6102 | |
| 1 Abbey Road | ||
| Bedford | ||
| MK41 9LG | ||
| Bank | Lloyds Banking Group | |
| Kingdom Bank | ||
| Nationwide Building Society |
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
2. Structure, Governance and Management
Bethany Community Church is governed by a CIO Constitution adopted on 29th November 2017. Trustees are appointed in line with the provisions of this governing document.
Recruitment of Trustees is undertaken from within the Church membership, with candidates selected on the basis of their skills, experience, and commitment to the mission of the Church. New Trustees are provided with materials covering charity law, safeguarding, financial oversight, and governance responsibilities, ensuring trustees are equipped to fulfil their duties. A more extensive induction program is being produced.
Day-to-day operations are delegated to the Leadership Team, who report regularly to the Board of Trustees. Strategic decisions, safeguarding oversight, financial commitments, and long-term direction remain the responsibility of the Trustees. Significant decisions regarding the Charity are brought to the Trustee Board by the Elders from the Staff team and decided by the Trustees as a whole.
The Trustees meet together at least three times a year and more frequently if required for example for the River House Refurbishment Project Meetings. All meetings are minuted.
The Trustees give their time freely and receive no remuneration or other financial benefits for their work as Trustees. The senior pastor is an employee of the Charity and is remunerated for his work in leading the Church, as permitted in the Charity constitution.
Risk management is overseen through a regularly reviewed risk register. During the year, key risks included those associated with the building refurbishment project (lease obligations, renovation costs, and compliance), safeguarding (addressed through DBS checks, training, and policy reviews), and financial sustainability (managed through careful budgeting and a reserves policy). Appropriate controls and mitigation measures were applied throughout.
Safeguarding remains a priority. The Church maintains policies covering children and vulnerable adults, with all volunteers engaged in regular activities with children and vulnerable adults subject to DBS checks. The policies were reviewed in the year, as a result of the review the Vulnerable Adult Safeguarding Policy was updated and the changes approved by the Trustees in February.
Bethany Community Church, Harpenden is affiliated to the Catalyst group of Churches which is part of Newfrontiers. This affiliation provides support, oversight and guidance to the Senior Leadership of the Charity. Bethany Community Church is also affiliated to the Evangelical Alliance.
Staff Team during the Reporting Period
| hany Community Church is also g the Reporting Period |
affiliated to the Evangelica |
|---|---|
| Senior Pastor and Elder | Neil Chitty |
| Pastor and Elder | John Swain |
| Affinity Youth | John Dutton |
| Administration | Tosin Adetayo |
| Children’s Worker | Jessamy Kinghorn |
Post Reporting Period Changes
Trustee Changes (approved 18[th] November 2025)
-
James Miller appointed Chair of Trustees
-
Anthony Stennett appointed Secretary to the Trustees
-
Andrew Spilman resigned as Treasurer but continued to be a Trustee
Staff Changes
- None to date
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
3. Objectives and Activities
The purposes of the Charity are defined in the Constitution as:
-
to advance the Christian faith, in accordance with the Statement of Faith, in such ways as the Charity Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO; and
-
to relieve persons who are in condition of need or hardship by reason of financial hardship, ill-health, disability, unemployment or such other economic or social disadvantage in such ways as the Charity Trustees may from time to time decide.
Our vision is to become a community that radically loves God and others, bringing transformation locally, nationally and globally. At Bethany we intentionally seek to cultivate a culture that we believe God has uniquely called us to embody, embracing five core cultural values:
-
Honour – We seek to place a high value on all those who are not only members of Bethany Community Church, but on everyone we come into contact with in our daily lives.
-
Authenticity – We want to be a community where people can just be themselves and not try to be someone they are not. We want to be a safe space where you don’t have to be ‘perfect’ and where you can make mistakes and that’s ok.
-
Acceptance - We aim to be a church where you are totally accepted regardless of gender, race, sexuality, education or any other cultural background. We desire to see people feeling loved and valued for who they are.
-
Courage – We want to be a people who live by faith, which means taking risks. We aim to equip people to step out of their comfort zones and trust God for big things, even if that means falling flat on their faces.
-
Generosity – God has given us everything, therefore we seek to have the same heart and be generous in our finances and wealth, our time and our energy.
Bethany Community Church exists to advance the Christian faith, provide community support and pastoral care, and promote social wellbeing in Harpenden and the surrounding areas. The Trustees confirm that they have complied with the Charity Commission’s guidance on public benefit in delivering these objectives.
Main Activities
Bethany Community Church is a vibrant, charismatic and diverse community that has found purpose and fulfilment in following Jesus together. At Bethany, we believe that God’s definition of church is that of a family, and we strive to embody this at every level of our Church. We warmly welcome new members to join us on the journey of making Jesus Christ known in Harpenden and beyond. Our main activities are:
-
Weekly Christian services of worship and teaching, catering for all ages
-
Community groups which provide a place to belong, grow, serve and build relationships
-
Regular youth events providing Christian training, social and recreational activities
-
Children’s activities on Sundays and during term time helping to encourage and develop young lives
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
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Services into the local community, benefiting seniors, those in food poverty and those learning and developing their English language skills
-
Advancing the Christian faith through courses (Alpha), teaching, training and social activities
-
Providing pastoral care and support to any in need
Congregation – Bethany has a congregation of approximately 250 including children who attend regularly and are involved in Church activities.
Volunteers – we are blessed with a very dedicated and engaged Church body that volunteer to help run the Church, setup and organise Sunday services and run and support many of the activities that Bethany operate. Over half of the Church is actively engaged in running or belonging to teams which serve the Church and the community; we are extremely grateful for that support and service.
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
4. Strategic Report – Achievements and Performance
The strategic report covers the achievements and performance against objectives during the year.
Throughout the year, Bethany Community Church advanced its charitable purpose by offering Christian teaching, pastoral support, community engagement, and activities that promote social wellbeing. The following sections summarise key achievements and outcomes across the Church’s ministries.
Evangelism and Faith Exploration
In November, the Carol Concert outreach involved distributing invitations and offering prayer to local residents. Other outreach activities included Easter engagement, with the distribution of Easter eggs, prayer, and pastoral conversations, leading to one attendee joining the Church. These public initiatives provided opportunities for individuals to explore the Christian faith and receive pastoral support, thereby contributing to the Church’s public benefit.
An Alpha Course was delivered in January 2025. Two individuals subsequently joined the Church community, and two were baptised during the year. A further Alpha Course is scheduled in 2026.
Church Growth, Discipleship and Integration
During the year, twenty new people joined the worshipping community, and seven individuals were baptised. Approximately half of the congregation serve regularly across Church ministries, reflecting strong volunteer engagement. All new Church members are encouraged to join Community Groups, enhancing their discipleship and pastoral care. This increase in people joining the Church demonstrates encouraging growth in participation, belonging, and service.
Community Engagement and Local Partnerships
Bethany Church worked closely with the local Town Council to support community cohesion and wellbeing. The Church contributed to both the Council’s Summer and Christmas Carnivals, engaging with over 150 children through activities and hospitality. Volunteers assisted with litter picking, event marshalling, and provided a craft marquee for families waiting at the Santa’s Grotto.
Weekly Knit and Natter sessions at the YWAM Oval offered social connection and wellbeing support. These activities strengthened relationships with local residents and enriched the social life of the town.
The recently established English Club has been running for over a year with encouraging growth. There are a diverse group of nations represented with each session having around a dozen attendees from up to eight different nations.
Rising Generations (Children, Youth and Young Adults)
Bethany’s Children’s Ministry, known as Powerpack (ages 5 to 11) and Acorns (ages 0 to 5), recorded increasing Sunday attendances with around 45 children on the register. Notably the Acorns group has grown to 8 children on average each week from one child five years ago. A number of exciting events have been run through the year, which included the Glow Party, Firestarters training, and a Movie Night. All were popular, attracting strong participation. The team continues to provide age-appropriate Christian teaching and pastoral support.
The Youth Ministry, known as Affinity (ages 11 to 18), held weekly discipleship gatherings averaging twenty young people, with social events attracting around thirty-five. From this group twenty-four young people attended the New Day Christian Festival; they were supported by a strong team of leaders from Bethany who also engaged in helping run the overall event.
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
In parallel with the adult Alpha course a Youth Alpha course was run which engaged ten young people who did not ordinarily attend church, several of whom made faith commitments. The Affinity team comprises twelve leaders, including three young leaders developing their skills. During the year one of our young adults completed a youth ministry internship.
Planning is underway for a Young Adults ministry, Be.YA, which will include monthly quiz nights to provide outreach opportunities and community support for isolated young adults, combined with teaching nights and further worship gatherings.
Collectively, these ministries support the spiritual, social, and emotional development of children, young people, and young adults. In addition to our own young people’s work the Church also supports STEP, a local charity, which works to promote the Christian faith in local secondary schools in the St Albans and Harpenden area.
Pastoral Care and Community Support
Bethany Community Church continued to prioritise pastoral care and community support through the year. The Golden Nuggets ministry met every four to six weeks at a local residential home, serving mainly retired and elderly individuals, with approximately half of the attendees drawn from outside the Church. Activities included shared meals, cognitive stimulation exercises, and opportunities for social engagement.
The Church has eight active Community Groups with a new one starting during the year specifically for young men. The groups meet weekly or fortnightly, offering prayer, Bible study, and pastoral support. They are tailored to age and interest and study a range of Christian teaching. All the groups included lively social activities and were encouraged to reach out into their communities. As well as regular meetings, groups periodically assisted local residents with practical tasks such as gardening and rubbish clearance. Alongside the Community Groups, more social groups also run to support specialist interests, this year in Photography, Creative Arts and a local “Come Share with Me” dining initiative.
To help members of the local community struggling with financial hardship the Church supports Harpenden Money Advice Centre, a local charity helping people to manage their debt and claim appropriate financial support. Further supporting this need, Bethany operates a Food Bank project in association with The Salvation Army. The King’s Pantry exists to provide both emergency and longer term food supplies to families in need in the town. Taking referrals from a wide range of local services the Food Bank provided help to 48 households during the year with over 1,000 food parcels. At Christmas 85 Christmas hampers were made up and distributed to families in need of support. Working with the Hygiene Bank, a national charity, the Food Bank also distributed 130 emergency hygiene bags to households. The King’s Pantry was selected as one of two charities supported by the Mayor of Harpenden for 2025-26.
The Church Hardship Fund exists to provide direct support to Church members or local residents. In addition to a number of financial grants one local resident was supported with the purchase of a stair lift.
Bethany Church provided financial support to the Lighthouse Ministry, which offers pastoral care to Bethany and to churches in Harpenden, Luton, St Albans, and Stevenage. These activities collectively demonstrate the Church’s commitment to pastoral care and social support locally.
Mission and International Support
Bethany has built strong links with a number of Churches in Kenya, providing support to three Kenyan pastors through teaching resources, ministry input and prayer support. Through this network we have regularly supported food distribution to the famine hit semi-arid regions of Kenya.
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
The Mission Fund contributed to two charities operating in Nigeria, both setup and managed by members of the Church. The Empowering Love Foundation provides business grants to empower Nigerian widows to support their families and children's education, helping them achieve financial independence. The second charity, Osteogenisis Imperfecta Foundation provides support to those with brittle bone disease a genetic condition charity in Nigeria.
Accessibility and Disability support
Through the senior pastor and his wife the Church is attempting to pioneer in the area of making Church accessible to all. This year has seen a number of opportunities to engage in teaching and pastoral support on improving access to all. At the New Day Festival the Church led the accessibility team providing support to over 300 young people enabling them to more fully participate in the festival. Bethany provided support to Through the Roof a charity, operating nationally and internationally, to equip disabled people so they can fully participate in the kingdom of God and use their gifts for God's glory.
The River House Project
Work has continued through the year on the River House building which is being developed into a place to serve the community. This year has seen completion of the architectural designs for the building, selection and completion of detailed designs for HVAC, Mechanical and Engineering works and technology design. A full tender process was conducted to select a building company to manage and implement the project. An interior designer was appointed and has produced designs for the community cafe, to be known as PAUSE Coffee. Selection of key facilities such as the disabled lift has been completed.
Through the year Church members have volunteered to prepare the building for development with work parties focusing on clearing the site, some remedial maintenance and internal decoration.
Alongside design work, fund raising efforts have continued utilising crowd funding and applications for specific grants. Church members are also requested to support the project through gift days.
Thanksgiving and Testimony
The annual Thanksgiving Service featured testimonies from members, demonstrating the impact of the Church’s ministry on individual lives and the wider community.
Bethany Community Church, Harpenden Trustees Annual Report Year ended 31 August 2025
5. Financial Review
Overview
The Church’s financial position remains stable, with income derived primarily from member giving, donations, and grants.
Income
Total income for the year amounted to £551,554, comprising donations and offerings of £522,647, charitable activities of £21,482, and other income of £7,425. Of the total income £276,110 was for restricted funds in particular the River House Refurbishment project.
Expenditure
Total expenditure for the year was £404,321. This included expenditure of £246,521 on Church activities, Mission work of £40,316, building renovation costs of £73,418 and grants of £44,066. Across these activities staff costs were £136,883.
Reserves Policy
The Trustees aim to maintain unrestricted reserves equivalent to 3 months of operating costs, £75,000 in the reporting period. At year end, unrestricted reserves stood at £177273.
Going Concern
Based on current reserves and giving patterns, the Trustees consider the Church to continue be a going concern.
6. Plans for the Future
Looking ahead, the Trustees have identified several priorities for the coming year. These include:
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continuing the renovation of the River House
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opening the PAUSE Coffee Community Cafe and starting to welcome groups and individuals into the Cafe
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structuring the charity to be able to manage the extra demands of the Cafe as it opens and expands
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continuing to reach out into the community with mission activities and Christian teaching
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expanding youth and children’s work
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strengthening community partnerships in particular in the area around the River House
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developing volunteer capacity and leadership pathways
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securing additional funding for refurbishment works to facilitate further development of the River House.
Betharty Community Church, Harpe Trustees Annual ReFM)rt Year ended 31 August 2025 7. Statement of Trustees, Responsibilitie5 The Trustees are responsible for preparing the Trustses. report arKI the financial statements In accordance with general applicable law and United Kingdom Accounting Standard5 (United Kingdom General Accepted Accounting Prartice}. The law applicable to charitles in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and falr Trthew of the state of affalrs of the charity and of the Incoming resources and appllcatlon of resources of the charity for that perlod. In preparln8 these financial statements, the Twstees are required to.. selert suitable accounting policies and then apply them conslstently; observe the methods and principles in the Charitie5 SORP,. make jLKlgments and estimates that are reasonable and prudent,. state whether appllcable accountlng 5tandard5 have been followed, subject to any materlal departures dlsclosed and explained In the financtal 5tatement5: prepare the financlal statements on the going concern basis unless it 15 inappropriate to prèsume that the charity will continue in busine55. The Trustees are responslble for keeping proper accountlng record5 that disclose wlth reasonable aecuracy at any tlme the finan¢lal posltlcn of the charity and enable them to ensure that the flnancial statements compty wlth the Charltles Act 2011, the Charities IA¢counts and Reports) Regularlons 2015 and the provlslons of the tryst deed. They are also responsible for safekeepln8 the a55et5 of the Charity and herKe for taking reasonable steps for the prevention and detertion of fraud and other Irregularlties. The Trustees, Annual Report and the Strate8ic Report were approved by the Trustees and signed on behalf of the board of Trustees bv: Slgned on behalf of the trustees Neil Chitty Senior Pastor ¥rKI Trustee Anthony Stennett Trustee Date Oate . Zo { i /zo16
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Bethany Community Church Charity No 1176089
Harpenden Company No NA
Annual accounts for the period
Period end
Period start date To
01/09/2024 date 31/08/2025
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Section A Statement of financial activities (including summary income and expenditure account)
| Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 Reconciliation of funds: S23 S24 Total Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Investments Charitable activities Other trading activities Separate material item of income Other Total funds carried forward Total Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Total funds brought forward Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item Net movement in funds Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period Raising funds Other |
Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 261,990 260,657 - 9,134 12,348 - - - - 4,320 3,105 - - - - - - - |
Total funds Prior year funds £ £ F04 F05 |
|---|---|---|
| 522,647 353,670 21,482 16,674 - - 7,425 5,573 - - - - |
||
| 275,444 276,110 - |
551,554 375,917 |
|
| - - - 283,695 120,626 - - - - |
- - 404,321 367,091 - 5,000 - - |
|
| 283,695 120,626 - |
404,321 372,091 |
|
| 8,251 - 155,484 - |
147,233 3,826 |
|
| - - - |
- - |
|
| 8,251 - 155,484 - |
147,233 3,826 |
|
| - - - |
- - |
|
| 8,251 - 155,484 - |
147,233 3,826 |
|
| - - - |
- - - - - - - |
|
| 2,484 - 2,484 - |
||
| - - - - - - |
||
| 10,735 - 157,968 - |
147,233 3,826 |
|
| 188,008 139,857 - |
327,865 324,039 |
|
| 177,273 297,825 - |
475,098 327,865 |
Annual accounts for the period Section B Balance sheet Pen start date 0110912024 To period end date 31108ll025 Roth¢i•d Unrn•trl¢l•d IrKom8 Errf1ry¢ Totsl Ihh Totsl l••t Guthn¢¢ rth fund• Fixed as8ot8 Intsnglbl• a8ts T4nglbl¥ o•UI• Hèrltage as••t¥ InvMtm•nts F02 F04 F05 INoto 151 INots 141 (Note 181 (Nots 171 Tot•1 flx•d •u•ts 4.724 4.724 Curront a880t• 8ttsck¥ D•btorn (Not• 18) (Not• 191 110.775 18, 129.879 84.329 Invè8tm•nts (Not• 17.41 C•h at bank Ind In h•nd (Not• 241 Tot•1 Gurnntau•4s 273 052 337.381 BIO Crodltor•'. •mounts falllng du• wlthln on• ywr INot• 201 3,244 5,$25 8.789 9.518 N•t ¢urntMlI•bIIIl1••J 12 172.549 297,825 470,374 327.865 Tol•l •M•ts l•M curntM•blllll•s 327,e65 Cr•dltorn: amounts l•lllng du• ft•r on• INot• 201 Pro110n1 lor Ilabllbtb•• Total n•t 1$8•ts orll•bllltt•• Funds of tho Charlty Endowm•nt lund8 (Not• 271 RtrIcted Incom• lund• INol• 27> Unre8trlc¢ed fvndl R•valuallon rn••r¥• 177.273 297.825 475,098 327,865 17 e1• 297,825 177,273 139,857 188.008 01• FAlr vlu• r•MTV• Tow lund• 177,273 297.825 475.098 327,865 Th• Company w•• •nllll•dto •x•fflptlon from •udft Und77 of th• cpl•S A¢f zooo r•l•iing ro $m•ll ¢ompgnl•s Th• m•mb•rs lJ•v• not r•qulrnd th• ¢omp•ny to obiln •n •udhln •¢¢onl•n¢• wlth •¢Jon 476 0lth• Comp•nl•¥ A¢t 21XM. Th• dir•ctorn KIFnowl•(• th•lrrnspoMlblllU•8 for eomplylng wlth Ift• r•qulr•m•rt8 of lh• Comp•nl•s Act wlth r•sp•et to TIM8• •¢coun( h•ve l)••n prnp•frlA •¢¢Ofdanc• wlth th• pmvlskns •pplkabl• to S11 comnI•S subJ•ct to th• small compnl•8 r•qlm• •ndln •¢¢onhn¢• wllh FRS102 SORP. SvJned by one or iwo trust#¥dire¢ttys o aK of fjll th¢ try8Wdir•*¥ Print Name Data of approv81 ddlmmfy JGIL Ci4 17rY 2011 12028 CC178 {EX1) 20101r2026
Section C Notes to the accounts
Note 1 Basis of preparation
This section should be completed by all charities .
1.1 Basis of accounting
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 • and with 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
1.2 Going concern
If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:
An explanation as to those factors that support N/A the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the N/A going concern assumption doubtful; Where accounts are not prepared on a going N/A concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
1.3 Change of accounting policy
The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.
Yes * -Tick as appropriate No Please disclose: N/A (i) the nature of the change in accounting policy; N/A (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and
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(iii) the amount of the adjustment for each line affected N/A in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).
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Yes
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or
N/A
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
N/A
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1.5 Material prior year errors
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No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
N/A
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
N/A
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Section C Notes to the accounts (cont)
Note 2 Accounting policies
This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change in accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 Start of End of period period £ £ Fund balances as previously stated Adjustments: Fund balance as restated Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments:
Previous period net income/(expenditure) as restated
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Section C Notes to the accounts (cont)
| Recognition of income These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; it is more likely than not that the trustees will receive the resources; the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. This is included in the accounts when receipt is probable and the amount receivable can Offsetting Grants and donations Note 2 Accounting policies Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. 2.2 INCOME Donated goods In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Income from interest, The charity has incurred expenditure on support costs. This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Donated services and facilities Support costs |
Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a |
|---|---|
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| Grants with performance conditions 2.4 ASSETS They are valued at cost. They are valued at cost. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. Intangible fixed assets Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions The depreciation rates and methods used are disclosed in note 14. p p be measured reliably. They are valued at cost. Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Investments held for resale or pending their sale and cash and cash equivalents with a i d f l h 1 d i Income from membership subscriptions , royalties and dividends Heritage assets Investment gains and losses Investments This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Settlement of insurance claims Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. |
Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a Yes No N/a* £1,000 |
|---|---|
CC17 FRS 102 SORP
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maturity date of less than 1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Debtors
The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.
Current asset investments
They are valued at fair value except where they qualify as basic financial instruments.
| | |||
|---|---|---|---|
| Yes* | No* | N/a* | |
| | |||
| Yes* | No* | N/a* | |
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| Yes* | No* | N/a* | |
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| Yes* |
No* | N/a* | |
| Yes* | No* | N/a* |
|
| Yes* | No* | N/a* | |
| |
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
CC17 FRS 102 SORP
21/01/2026
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Section C Notes to the accounts (cont)
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Note 3 Income
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 215,205 206,046 - 421,251 267,624
and legacies: Gift Aid 46,785 17,235 - 64,020 54,248
Legacies - - - - -
General grants provided by government/other
charities - 12,375 - 12,375 5,000
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - 25,001 - 25,001 26,798
Other - - - -
Total 261,990 260,657 - 522,647 353,670
Charitable Events
activities: 2,034 12,348 - 14,382 12,860
Room rental and sub-leasing income 7,100 - - 7,100 3,814
- - - - -
Other - - - - -
Total 9,134 12,348 - 21,482 16,674
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 4,320 3,105 - 7,425 5,573
investments: Dividend income - - - - -
Rental and leasing income - - -
Other - - - - -
Total 4,320 3,105 - 7,425 5,573
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 275,444 276,110 - 551,554 375,917
----- End of picture text -----
Other information:
All income in the prior year was unrestricted except for: (please provide description and amounts)
Donations towards the River House Refurbishment Project £16,419, Kenya Relief £7,945 and The King's Pantry Food Bank £31,948, Ukraine £40. Events £10,347
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.
Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)
NA NA NA
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NA
NA
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This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).
NA Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). NA
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Section C Notes to the accounts (cont)
Note 4 Analysis of receipts of government grants
| Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited. |
This year £ 1,500 - - - Total 1,500 Last year £ - - - - Total - This year This year Description NA Description Harpenden Town Council for equipment for Affinity Youth Last year Last year |
|---|---|
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Section C Notes to the accounts (cont)
Note 5 Donated goods, facilities and services
| This year Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. Items are measured at their fair value Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. NA Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. 90 unpaid volunteers Use of property Donations of items to The Kings Pantry Foodbank- this is ambient food donated by Churches, Schools, organisations and individuals to then be given to households in need as part of the Foodbank ministry. Seconded staff |
This year Last year £ £ - - - - 25,001 26,798 |
|---|---|
| 25,001 26,798 | |
| NA 90 unpaid volunteers Last year Items are measured at their fair value |
|
| Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. |
|
| Please provide details of any 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. |
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Section C Notes to the accounts (cont)
Note 6 Expenditure
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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - - -
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking non-
charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining 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:
Church /Mission / Grants
283,695 47,208 - 330,903 274,710 53,597 - 328,307
River House Refurbishment - 73,418 - 73,418 - 38,784 - 38,784
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities
283,695 120,626 - 404,321 274,710 92,381 - 367,091
Separate material item of expense
River House Refurbishment - - - - 5,000 - 5,000
- - - - - - - -
- - - - - - - -
Total - - - - - 5,000 - 5,000
Other
- - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 283,695 120,626 - 404,321 274,710 97,381 - 372,091
Other information:
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Analysis of expenditure on charitable activities
| River House Refurbishment Church Mission Work Grants Activity or programme Total |
Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertake n directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ 152,535 93,986 246,521 144,871 - 89,261 234,132 29,874 10,442 40,316 30,439 - 9,917 40,356 44,066 44,066 - 53,819 - 53,819 73,418 73,418 43,784 - - 43,784 This year Last year |
|---|---|
| 255,827 44,066 104,428 404,321 219,094 53,819 99,178 372,091 |
This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). n/a Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up). n/a
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21/01/2026
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Section C Notes to the accounts
Note 9 Support Costs Please complete this note if the charity has analysed its expenses using activity categories and has support costs.
This year
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Raising funds Church Mission Work Mission Grants Grand total Basis of allocation
Support cost
(examples) £ £ £ £ £ (Describe method)
- 1,155 128 - 1,283
Governance
Time & Activity
- 13,236 1,470 - 14,706
Admin Salary
Time & Activity
- 79,033 8,782 - 87,815
Office Costs
Time & Activity
- 562 62 - 624
Insurance
Time & Activity
Other - - - - -
- 93,986 10,442 - 104,428
Total
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Last year
| Raising funds £ Governance - Admin Salary - Office Costs - Insurance - Other - Total - Support cost (examples) |
Church Mission Work Mission Grants Grand total Basis of allocation £ £ £ £ (Describe method) 1,242 138 - 1,380 Time & Activity 12,729 1,414 - 14,143 Time & Activity 74,663 8,296 - 82,959 Time & Activity 627 69 - 696 Time & Activity - - - - 89,261 9,917 - 99,178 |
|---|---|
Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.
Based on time and floor space. 90% church
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21/01/2026
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Section C Notes to the accounts
Note 10 Details of certain types of expenditure
Note 10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).
| Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination |
This year Last year £ £ 200 200 - - - - - - |
|---|---|
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Section C Notes to the accounts (cont)
Note 11 Paid employees
Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)
11.1 Staff Costs
| This year: Last year: Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Salaries and wages Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party |
This year Last year £ £ 122,533 117,648 5,757 5,031 8,593 8,298 - - |
|---|---|
| 136,883 130,977 | |
| n/a n/a |
Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000
| £80,000 to £89,999 £90,000 to £99,999 Band £60,000 to £69,999 £70,000 to £79,999 Please provide the total amount paid to key management £100,000 to £109,999 |
This year Last year - - - - - - - - - - This year Last year £ £ Number of employees |
|---|---|
| 73,734 70,299 |
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11.2 Average head count in the year
The parts of the charity in which the employees work
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This year Last year
Number Number
Fundraising - -
Charitable Activities 5 5
Governance - -
Other - -
Total 5 5
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11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.
| This year Last year This year Last year Please state the amount of the payment (or value of any waiver of a right to an asset) Please explain the nature of the payment Please state the legal authority or reason for making the payment |
This year Last year £ £ - - NA NA NA NA |
|---|---|
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11.4 Redundancy payments
Please complete if any redundancy or termination payment is made in the period.
| Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments |
This year Last year £ £ - - n/a This year Last year £ £ - - |
|---|---|
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Section C Notes to the accounts (cont)
Note 13 Grantmaking
Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.
This year:
13.1 Analysis of grants paid (included in cost of charitable activities)
| Grants to | Grants | to | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Analysis | institutions | individuals | Support costs | Total | |||||||
| £ | £ | ||||||||||
| Relief of Hardship | 11,065 | 1,500 | 0 | 12,565 | |||||||
| Advancement of Christian faith | 4,200 | 2,300 | 0 | 6,500 | |||||||
| Relief of Hardship - food donated by | |||||||||||
| Kings Pantry Foodbank to 48 households with an average value of |
0 | 25,001 | 0 | 25,001 | |||||||
| £520 per household | |||||||||||
| Total | 15,265 | 28,801 | - | 44,066 | |||||||
| Please enter “Nil” if the charity does not identify and/or | allocate support costs. | ||||||||||
| 13.2 Grants made to institutions | |||||||||||
| Please | provide | ||||||||||
| My charity has made grants to particular institutions that are material in | details | of charity's | |||||||||
| the context of its grantmaking. Details of the institution supported, | URL. | ||||||||||
| purpose of the grant and total paid to each institution is available on the charity's web site. |
No | Provide details below |
| Salvation Army - Kings Pantry Relief of Hardship Through the Roof Relief of Hardship OIFN Relief of Hardship Relief of Hardship HMAC Names of institution KA Apostolic Purpose Advancement of Christian faith |
Total amount of grants paid £ 3,400 5,875 1,800 1,200 1,700 - - - |
|---|---|
| Total grants to institutions in reporting period(above £1,000) | 13,975 |
| TOTAL GRANTS PAID Other unanalysed grants |
1,290 |
| 15,265 |
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Last year:
13.3 Analysis of grants paid (included in cost of charitable activities)
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Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Relief of Hardship 20,006 200 0 20,206
Advancement of Christian faith 5,015 1,800 0 6,815
Relief of Hardship - food donated by
Kings Pantry Foodbank to 81
households with an average value of 0 26,798 0 26,798
£330 per household.
Total 25,021 28,798 - 53,819
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Please enter “Nil” if the charity does not identify and/or allocate support costs.
13.4 Grants made to institutions
| My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. |
Please provide details of charity's URL. No Provide details below |
|---|---|
| TOTAL GRANTS PAID Total grants to institutions in reporting period Other unanalysed grants OIFN Relief of Hardship Through the Roof Relief of Hardship Kenya Relief of Hardship Salvation Army - Kings Pantry Relief of Hardship Names of institution Purpose KA Apostolic Advancement of Christian Faith HMAC Relief of Hardship |
Total amount of grants paid £ 2,400 1,800 1,200 10,186 5,000 1,000 - |
|---|---|
| 21,586 | |
| 3,435 | |
| 25,021 |
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Section C Notes to the accounts (cont)
Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
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Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - - -
the year
Additions - - - 5,904 5,904
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - 5,904 5,904
14.2 Depreciation and impairments
Basis SL or RB (Straight SL or RB SL or RB SL SL or RB
Line or Reducing
Balance)
Rate 20%
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - 1,180 1,180
Impairment - - - - -
Transfers - - - - -
At end of the year - - - 1,180 1,180
14.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - 4,724 4,724
end of the year
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14.4 Impairment This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.
14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: This year Last year the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had - - the assets been carried under the cost model.
14.6 Other disclosures
| (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities. (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. |
This year Last year £ £ - - - - |
|---|---|
-
The "transfers" row is for movements between fixed asset categories.
-
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also
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Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any debtors or prepayments.
19.1 Analysis of debtors
| Total Trade debtors Prepayments and accrued income Other debtors |
This year Last year £ £ - - 129,179 62,829 500 1,500 129,679 64,329 |
|---|---|
Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.
19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)
| Total Trade debtors Prepayments and accrued income Other debtors |
This year Last year £ £ - - - - - - - - |
|---|---|
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Section C Notes to the accounts (cont)
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
| Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total |
This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - 3,244 3,891 - - - - - - 5,525 5,625 - - 8,769 9,516 - - Amounts falling due within one year Amounts falling due after more than one year |
|---|---|
20.2 Deferred income
| Please explain the reasons why income is deferred. Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period This year Please complete this note if the charity has deferred income |
This year Last year £ £ - - - - - - - - Last year |
|---|---|
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Section C Notes to the accounts (cont)
| Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date) |
This year Last year £ £ - - - - 349,464 273,052 - - 349,464 273,052 |
|---|---|
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| Section C | Notes to the accounts (cont) |
|---|---|
| Note 25 Fair value of assets and 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. |
liabilities n/a n/a This year Last year There is no credit, liquidity or market risk to the charity There is no credit, liquidity or market risk to the charity |
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Section C Notes to the accounts (cont)
Note 27 Charity funds
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund U To run the Charity 188,008 275,444 - 283,695 - 2,484 - 177,273
To acquire, service & refurbish buildings for the
Property Fund R Charity 132,799 183,542 - 73,418 - - 242,923
King's Pantry R Food Bank 2,680 31,026 - 30,876 - - 2,830
Kenya Flood R Kenya Flood Relief 1,150 - - - - 1,150
Kenya R Food Aid 70 - - - - 70
Newday R Summer Festival - 11,205 - 11,466 261 - -
Cafe R Community Cafe - 47,694 - - - 47,694
Community Fund R Hardship Fund 2,685 - - - - 2,685
Affinity Youth R Youth Work 2,643 - 4,866 2,223 - -
Other funds (balancing
figure) R N/a 473 - - - - 473
Total Funds as per balance sheet 327,865 551,554 - 404,321 - - 475,098
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency
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If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).
CC17a (Excel)
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Section C Notes to the accounts (cont)
Note 27 Charity funds
27.2 Details of material funds held and movements during the PREVIOUS reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.
* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund U To run the Charity 157,907 309,218 - 274,710 - 4,407 - 188,008
To acquire, service & refurbish buildings
Property Fund R for the Charity 160,165 16,419 - 43,785 - 132,799
King's Pantry R Food Bank 2,530 31,948 - 31,798 - - 2,680
Kenya Flood R Kenya Flood Relief 6,750 - 5,600 - 1,150
Kenya R Food Aid 70 1,195 - 1,195 - 70
New Day R Summer Festival - 10,347 - 14,340 3,993 - -
Community Fund R Hardship Fund 2,685 - 2,685
Other funds (balancing
figure) N/a N/a 682 40 - 663 414 - 473
Total Funds as per balance sheet 324,039 375,917 - 372,091 - - 327,865
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency
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Section C Notes to the accounts (cont)
Note 27 Charity funds (cont)
27.3 Transfers between funds
This year
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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Redesignation of Restricted fund by donors and Trustees and to
restricted funds recover restricted funds shortfall
2,484
Between endowment and N/A
restricted funds
-
Between endowment and N/A
unrestricted funds
-
2,484
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and Redesignation of Restricted fund by donors and Trustees and to
restricted funds recover restricted funds shortfall 4,407
Between endowment and
restricted funds
-
Between endowment and
unrestricted funds
-
4,407
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| 27.4 Designated funds | |||
|---|---|---|---|
| This year | |||
| Planned use | Purpose of the designation | Amount | |
| - | |||
| Missions | Missions Work in the UK and abroad. | 16,208 | |
| - | |||
| - | |||
| - | |||
| - | |||
| Last year | |||
| Planned use | Purpose of the designation | Amount | |
| - | |||
| Missions | Missions Work in the UK and abroad. | 15,908 | |
| - | |||
| - | |||
| - | |||
| - |
CC17a (Excel)
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Section C Notes to the accounts (cont)
Note 28 Transactions with trustees and related parties
If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.
28.1 Trustee remuneration and benefits
This year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
FALSE
In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
| Constitution Name of trustee Legal authority (eg order, governing document) Neil Chitty |
Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ 51,451 5,143 - - 56,594 - - - - - - - - - - - - - - - Amounts paid or benefit value |
|---|---|
Please give details of why remuneration or other employment benefits were paid.
The constitution gives permission for the senior pastor to be paid for their role
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.
State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.
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Last year
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)
----- Start of picture text -----
FALSE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.
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Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
Neil Chitty Consitution 49,483 4,946 - - 54,429
-
- - - -
-
- - - -
-
- - - -
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Please give details of why remuneration or other employment benefits were paid.
The constitution gives permission for the senior pastor to be paid for their role
Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.
If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.
State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.
28.2 Trustees' expenses
If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".
| enter "False". | ||
|---|---|---|
| No trustee expenses have been incurred (True or False) Type of expenses reimbursed This year £ Accommodation - Other (please specify): - Travel - Subsistence - - TOTAL - |
This year £ - - - - - |
TRUE Last year £ - - - - - |
| - |
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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity
28.3 Transaction(s) with related parties
Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.
This year
| There have been no related party transactions in the reporting | There have been no related party transactions in the reporting | There have been no related party transactions in the reporting | There have been no related party transactions in the reporting | period (True or False) | period (True or False) | period (True or False) | TRUE | TRUE | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Amounts | |||||||||||||
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
written off during reporting |
|||||||
| period | |||||||||||||
| £ | £ | £ | £ | ||||||||||
| - | - | - | |||||||||||
| - | - | - | - | ||||||||||
| - | - | - | - | ||||||||||
| - | - | - | - |
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
Last year
| Last year | Last year | Last year | Last year | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| There have been no related party transactions in the reporting | period (True or False) | TRUE | |||||||||||
| Amounts | |||||||||||||
| Name of the trustee or related party |
Relationship to charity |
Description of the transaction(s) |
Amount | Balance at period end |
Provision for bad debts at period end |
written off during reporting |
|||||||
| period | |||||||||||||
| £ | £ | £ | £ | ||||||||||
| - | - | - | |||||||||||
| - | - | - | - | ||||||||||
| - | - | - | - | ||||||||||
| - | - | - | - |
In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any guarantees given or received.
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28.4 Donations(s) from Trustees and related parties
Please give aggregate details of all donations received by the charity from Trustees and related parties
This year
Please provide the aggregate amount of donations by Trustees and related parties (including spouses) £212,545 including Gift Aid In relation to the transactions above, please provide the No trustees (or parties directly associated with the trustees) received any terms and conditions, including any security and the benefit or privilege as a result of these, or any other, donations. All nature of any payment (consideration) to be provided in donations both restricted and unrestricted where made on the same basis settlement. as from the general public. For any related party, please provide details of any None guarantees given or received. Last year Please provide the aggregate amount of donations by Trustees and related parties (including spouses) £112,194 including Gift Aid In relation to the transactions above, please provide the No trustees (or parties directly associated with the trustees) received any terms and conditions, including any security and the benefit or privilege as a result of these, or any other, donations. All nature of any payment (consideration) to be provided in donations both restricted and unrestricted where made on the same basis settlement. as from the general public. For any related party, please provide details of any None guarantees given or received.
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Section C Notes to the accounts (cont)
Note 29 Additional Disclosures
The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.
On the 1st of February 2024 the Charity signed a 10 year lease for the use of 42 Coldharbour Lane, Harpenden, renamed The River House. The Church Office moved into the building during April 2024 and started planning refurbishment.
The lease includes a five year break and an option of first refusal should the landlord decide to sell the building.
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Independent examiner's report to the trustees of Bethany Community Church for the year ended 31 st August 2025 I report on the accounts of the charity. Re5pectyve responsibilities of trustees and examiner The chariry's trustees are responsible for the preparation of the accounrs. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. Ic is my responsibiliry to: examine the accounts under secuon 145 of the 2011 Ac follow the procedures laid down in the general directions given by the Charity Commissioners under section 145(5)(b) of che 201 I ACL and state whecher parricular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general directions glyen by the Chariry Commission. An examination includes a review of the accounting record5 kept by the chariry and a comparison of the accounts presented with those records. Ir also includes consideration of any unusual iterns or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures UDderraken do not provide all che evidence Ihai would be required in an audi( and consequently no opinion is given a5 to whe¢her the accounts presenc a 'true and fair view, and the report is limited to those matters set in the statement below. Independent examiner's statement In connection with my examination. no matter has come io my auention.. which gives me reasonable cause co believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records and comply with the accounung requiremenr5 of the 201 l Act have not been met: or 2. to which. in my opinion. attention should bt drnwn in order to enable a proper understanding ofthe accoun(5 to be reached. Signed Date Carolyn Smith FMAAT Licensed and regulated by AAT under licence number 6102 Address.. 1 Abbey Road, Bedford, MK419LG