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2025-03-31-accounts

Charity Registration No. 1176975 CIO Registration No. CE013128

HARBOUR CHURCH POOLE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE

HARBOUR CHURCH POOLE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr B Lamb Mr A I M Upton Mrs L E L Knight

(Appointed 30 June 2025)

Charity number 1176975

CIO registration number CE013128 Principal address Lagland Street Poole Dorset BH15 1QD

Independent examiner

Harrisons Chartered Accountants 4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE

HARBOUR CHURCH POOLE

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 15

HARBOUR CHURCH POOLE

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The principle objectives of the trust continue to be the advancement of the Christian faith and the relief of poverty. The activities outlined below were carried out in pursuit of these objectives.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Harbour Church continued its programme of Sunday morning services, which appeal to people of all ages, with under-eighteens typically representing 25% of the congregation.

Teaching from Sunday services was made available online for those unable to join in person, or those outside the church’s known community. Other more informal meetings were held throughout the week, using our church building in central Poole and other venues, including members' homes.

A varied programme of teaching, events and activities for under-18s was organised by the church’s Children, Youth and Families’ Worker. Groups were run on Sunday mornings and at other times of the week, attended by those from within the church and from the wider community.

There were opportunities for the secondary age children to attend camps, with some having the opportunity to develop leadership skills by running sessions or activities. Where there were financial constraints, the church was able to support with this, thanks to a fund set up to assist with specific financial needs. The fund is accessible, by referral, to those from the church and wider community, and several grants were awarded in the course of the year.

The church continued to be active in taking the Christian message and ethos beyond the church community through encouraging its members to engage with the local community.

During August, the church met on Sundays in a local park, in order to give volunteers a rest and to have the opportunity to invite people who might feel more comfortable in an open setting.

Other organised social and leisure activities, that were particularly accessible to all, included walks, coffee mornings, breakfast events, a curry evening, “bring and share” lunches and a board games day.

The Kintsugi Hope wellbeing course was again attended by people from the church and from the wider community. Participants in previous courses were also invited to monthly sessions to continue the mutual support.

Two new monthly initiatives were started, both taking place in our building in the heart of the community, with the aim of offering social and practical support to those who often find themselves isolated. “Connections” is a coffee morning for anyone over fifty, with an activity, information or practical help focus each month. The SEND group aims to be a safe place for those parenting children with additional needs to come for emotional and practical support. Both groups are open to all.

A Carol Service was held in December with a focus on inviting people outside the membership of the church and being accessible to as many people as possible. We also, for the first time, offered Carols by Candlelight at our church building, with more than 20% of the congregation joining us from nearby homes or by invitation. Wreathmaking and a Family Fun event were also well-attended by our local community. As a church community we provided items and packed Christmas hampers to be distributed by other charities to some of the most deprived in our local community.

HARBOUR CHURCH POOLE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Easter is a key opportunity for the church to reach into the community with the Christian message and support for those in need. Unusually, neither Easter 2024 nor 2025 fell within this financial year.

Support of Mission

The church continued to support a number of local and international Christian endeavours both financially and in prayer, including an organisation in Uganda providing education and practical support to some of the most needy in the locality.

10% of general income is allocated to support missions.

Public Benefit

The building was again made available to various local groups, including other churches and a local running group. The church seeks to serve the local community in a variety of ways, principally through support with mental wellbeing and clubs for children and young people.

Poole Town Pastors use the building as their base each Saturday as they go out into the town to support in various ways any people who may be lonely, or in need, signposting them to other agencies where appropriate.

Achievements and performance

The income of the charity, arising mainly from voluntary giving by the church partners amounted to £149,288 (2024: £157,121).

Financial review

The charity made a deficit in the period of £22,062 (2024: £9,260 surplus). At the period end, unrestricted reserves (including designated funds) totalled £113,811 and restricted reserves totalled £30,874.

The Financial Controls Policy, reviewed in September 2023, states that 3 months of running costs should be held in reserve.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is governed in accordance with its trust deed, dated 5 February 2018. The charity is a Charitable Incorporated Organisation (CIO), registered number CE013128. New trustees may be appointed by a simple majority of existing trustees. The trustees continued during the year to delegate the spiritual oversight of the church to the elders Mr Gerrard Jones, Dr Samuel Harris, Mr Benjamin Lamb and Mr Andrew Upton.

Mr G A Jones (Resigned 24 July 2024) Dr S J Harris (Resigned 1 July 2025) Mr B Lamb Mr C E Stuart (Resigned 21 May 2024) Mr A I M Upton Mrs L E L Knight (Appointed 30 June 2025)

HARBOUR CHURCH POOLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Over this financial period, the church continued to meet jointty with Vine Churth Poole. The chuiches began mèètlng togèthèr In January 2024. with the aim of 8xploring a fomial merger. The eldèrs ofthe Nvo chltrches also metjoinuy. The Iwo trust8è bo8ftls met tog8th•f collaboratively, whils maintaining S8PaTatè rè¢tsrds and vob.ng &ndgpendenty on 811 d8cisions. During th15 proce55, mernbers of both churth85 were kept fully-informed of the Te8son5 fof considering it, and were induijed in the deci8k)n-making process, with opportunth"85 givèn lo give fegdback. A risk assessment was undertaken to consider any additional risks (financial, govemance and compliance, operational or extemall to the thanty through merging wrth Vine Church. and. whe¥e necossary mitigations were put in pla<. By &iri12024, the trusta8s and ald8rs of Poolè Christian Fellowship, having satisfied Ih8mselvgs that botr thelr thantable purpos8$ and vision for their outworking were ali9n8d with those of Vine Churth. a reryimmendalion was put lo the thurch mefflbers that Ihg two chuTthe8 should m8rge. Individual consultations wrth all mernbeTS endorsed thi5 recommendation and. in May 2024, the decision was taken lo merge, and for the churches together to be known 8s Harbour Church Poole_ (Poole Christian Fellowship, Charity no. 1176975, effected its name chang8 to Harbour Church Poole in June 2025. Vine Church Poole will remain as a RegisteTrd Charity until the meryer is agreed by the Charity Commission, whereupM it will be dissotV8d and merg8 into Harbour Church Pode.) For the rest of the financial year, 811 thurch activities were carried outjoinuy, pu￿uant to decisions having first been agreed separately by the trustees of Poole Christian Fellowship. The tru5tees' report was approved by the Board ofTnJstees. rBLamb Trustee Dated.. 19 January 2026

HARBOUR CHURCH POOLE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARBOUR CHURCH POOLE

I report to the trustees on my examination of the financial statements of Harbour Church Poole (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

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 financial statements to be reached.

Harrisons Chartered Accountants

4 Brackley Close Bournemouth International Airport Christchurch Dorset BH23 6SE

Dated: 19 January 2026

HARBOUR CHURCH POOLE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
142,541
6,050
Investments
4
177
-
Other income
5
520
-
Total income
143,238
6,050
Expenditure on:
Charitable activities
6
165,300
6,050
Net
(outgoing)/incoming
resources before
transfers
(22,062)
-
Transfers
-
-
Net (expenditure)/income for
the year/
Net movement in funds
(22,062)
-
Fund balances at 1 April
2024
135,873
30,874
Fund balances at 31
March 2025
113,811
30,874
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
148,591
151,864
1,325
177
182
-
520
3,750
-
149,288
155,796
1,325
171,350
145,961
1,900
(22,062)
9,835
(575)
-
(575)
575
(22,062)
9,260
-
166,747
126,613
30,874
144,685
135,873
30,874
Total
2024
£
153,189
182
3,750
157,121
147,861
9,260
-
9,260
157,487
166,747

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HARBOUR CHURCH POOLE BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Flxfjd as$gts Tangibb ass&ts 13 71.872 72.367 Cunent w•ts Debtors Cash at bank and in hand 14 11.853 63.283 8,405 94.987 75.136 103.392 Cr•dltors: amounts lalllNI duo wlthln 15 {2.3231 19,0121 Not cun•nt •ss•ts 72,813 94,380 Tot•1 •¥8•ts lèss curr•nt Ilabllliles 144,685 166,747 Thè funds of th• charlty Restricted income funds Unrestricted lund5 17 30,874 113.811 30.874 135,873 144.885 166.747 The financial statements wets aKJro¥ed by the trustees on 19 January 2026 Mr B Lamb Trust•• MrAIMUptr Truste•

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Harbour Church Poole is a charitable incorporated organisation registered in England and Wales.

The charity changed name from Poole Christian Fellowship on 8 June 2025.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received.

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property not depreciated Equipment 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10 Disclosure exemptions

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying small charity exemptions.

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 142,541 6,050 148,591 151,864 1,325 153,189

4 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 177 182
5 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rent 520 3,750

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Charitable activities

Charitable activities expenses
Grant funding of activities (see note 7)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds
Restricted funds
7
Grants payable
Grants to individuals
8
Support costs allocated to activities
Governance costs
Analysed between:
Accountancy and legal
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
Church
Activities
Church
Activities
2025
2024
£
£
162,557
142,823
6,639
3,022
2,154
2,016
171,350
147,861
165,300
145,961
6,050
1,900
171,350
147,861
2025
2024
£
£
6,639
3,022
2025
2024
£
£
2,154
2,016
2,154
2,016
2025
2024
£
£
1,416
1,260
495
661

10 Trustees

During the year trustees and their families were reimbursed expenses totalling £815 (2024: £782) in respect of accommodation and ministry expenses.

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

11 Employees

The average monthly number of employees during the year was:
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
3
2025
£
102,600
5,393
6,156
114,149
2024
Number
3
2024
£
94,757
4,311
5,850
104,918

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Cost
At 1 April 2024
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
Freehold
property
Equipment
£
£
70,387
6,525
70,387
6,525
-
4,545
-
495
-
5,040
70,387
1,485
70,387
1,980
Total
£
76,912
76,912
4,545
495
5,040
71,872
72,367

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

14
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Accruals and deferred income
16
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
£
10,918
935
11,853
2025
£
2,323
2025
£
6,156
2024
£
7,538
867
8,405
2024
£
9,012
2024
£
5,850

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

17 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2024 resources expended 31 March
2025
£ £ £ £ £
Building Fund 30,844 - - - 30,844
Weekend away Fund 30 - - - 30
Conduit Fund - 6,050 (6,050) - -
30,874 6,050 (6,050) - 30,874
Movement in funds
Balance at Incoming Resources Transfers Balance at
1 April 2023 resources expended 1 April 2024
£ £ £ £ £
Building Fund 30,844 - - - 30,844
CAP Fund - 325 (900) 575 -
Weekend away Fund 30 - - - 30
Conduit Fund - 1,000 1,000 - -
30,874 (1,325) (1,900) (575) 30,874

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in funds Movement in funds Movement in funds
Balance at Incoming
Resources
Transfers Balance at
1 April 2024 resources expended 31 March 2025
£ £ £ £ £
Generosity Fund 13,359 13,494 (7,989) - 18,864
Rose Fund 4,883 2,355 (589) - 6,649
Other Events Fund - 1,354 (1,343) (11) -
18,242 17,203 (9,921) (11) 25,513
Movement in funds
Balance at Incoming
Resources
Transfers Balance at
1 April 2023 resources expended 1 April 2024
£ £ £ £ £
Generosity Fund 6,913 14,845 (7,824) (575) 13,359
Rose Fund 2,509 4,396 (2,022) - 4,883
9,422 19,241 9,846 (575) 18,242
**19 ** Analysis of net assets between funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fund balances are represented by:
Tangible assets 41,028 30,844 71,872 41,523 30,844 72,367
Current assets/(liabilities) 72,783 30 72,813 94,350 30 94,380
113,811 30,874 144,685 135,873 30,874 166,747

HARBOUR CHURCH POOLE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

20 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel, which includes remuneration paid to trustee Mr A Upton during the year for his services as church minister, is as follows.

2025 2024
£ £
Aggregate compensation 51,577 49,225

During the year aggregate donations received from trustees without conditions was £17,120 (2024: £23,370).