**Registered Charity Number: 1183191**
## **Hope Church Huddersfield**
## **Unaudited**
## **Report and Accounts**
**For the year ended 5 April 2021**
## **HOPE CHURCH HUDDERSFIELD**
## **CONTENTS**
||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Trustees Report**|2|
|**Independent Examiner’s Report**|6|
|**Statement of Financial Activities**|7|
|**Balance Sheet**|9|
|**Notes to the Financial Statements**|10|
**HOPE CHURCH HUDDERSFIELD**
## **REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 5 APRIL 2021**
**Trustees:** Rev. L Allen Mr D Dent Mr P Godfrey Mr G Powell Mr P Thomson **Status:** Charitable Incorporated Organisation **Charity Registration Number:** 1183191 **Address:** 6 Burn Road Huddersfield HD3 3BT **Independent Examiner:** Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1PA **Bankers:** CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
Page 1
**HOPE CHURCH HUDDERSFIELD**
**TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2021**
The Trustees are pleased to present their report and financial statements for the period ended 5 April 2021.
The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the charity's Governing Document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) published in October 2019.
## **Structure, Governance and Management**
## **Governing Document**
The Church is a Charitable Incorporated Organisation (CIO) and operates under a Constitution that was registered with the Charity Commission on 30 April 2019.
## **Governance**
The Church is lead by the Elders who are supported by a team of Deacons. All Elders also serve as Trustees. The Elders meet regularly to monitor the spiritual welfare, to discuss future plans and to review the current activities of the Church.
The Elder’s decisions are subject to the scrutiny and where required the approval of Church members at the quarterly Church business meetings.
## **Appointment of Trustees**
New Trustees are nominated by the current Trustees and are confirmed by a vote of Church members. All Trustees have to be re-confirmed by the Church members every 3 years.
Mr D Dent was appointed as Associate Pastor and Trustee on 1 September 2020. Mr P Godfrey was appointed as a Trustee on 30 September 2020.
## **Objectives and Activities**
The purposes of the Church are the advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Huddersfield and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the Trustees, put into practice the Christian faith in accordance with the Basis of Faith.
When planning activities, the Trustees have given due consideration to the Charity Commission’s guidance on public benefit. The Church holds public Sunday services and runs other activities during the week. In particular, we try to enable ordinary people to live out their Christian faith in their local communities.
The Church also provides financial support to other individuals and organisations involved in Christian mission.
Page 2
**HOPE CHURCH HUDDERSFIELD**
**TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2021**
## **Achievements and Performance**
The Church has continued with its activities, but these have been impacted by the Coronavirus pandemic restrictions which been in place throughout the reporting period. The restrictions have meant that activities have had to take place online. Activities have been stopped if this has not been possible.
- Sunday services are conducted in both the morning and the evening. During the pandemic these services have been live-streamed on Zoom and YouTube and have been open to members, other regular attendees and guests.
- Sunday school activities have been stopped due to the pandemic, but “Hope TV” (a weekly video for younger children) has been introduced in its place. Mid-week meetings for older age groups have been run online.
- Life Groups (small group meetings in member’s homes) meet weekly for bible study, prayer and to share fellowship. These meetings have continued online during the pandemic.
- Student ministry has been limited due to the pandemic.
- The Pastors have continued to provide pastoral care and support to the Church membership, other regular attendees and to those from outside the Church who have approached them.
- Church members have offered “telephone befriending” to people from outside the Church. Details of people who had asked for such contact were provided by Kirklees Council.
- Other activities included a ladies wreath making evening and a quiz at Christmas and a chocolate truffle making evening at Easter.
The ministries of the Church are overseen by its leadership and are carried forward by the Senior and Associate Pastors and with the extensive involvement of volunteers drawn from the Church membership and other regular attendees. This pattern is seen in all areas of Church life.
The Church meets in rented premises on Sundays and hires premises for other events as required. The Trustees, with the support of Church members, are actively looking for premises to purchase. It is anticipated that this will enable the Church to further develop and extend its ministries.
## **Financial Review**
An operating budget is approved annually by the Church Members Meeting and the day to day finances are administered by the Treasurer. Finance reports are provided to the Trustees and Church Members meeting.
Remuneration of employed staff is determined by the lay Trustees and is subject to Church Members approval as part of the operating budget.
Page 3
**HOPE CHURCH HUDDERSFIELD**
**TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2021**
The Church was registered as CIO on 30 April 2019. The activities of the Church continued as before, but the change of status required the previous charity (Hope Church Huddersfield CUA) to transfer all of its assets to the new charity (CIO). This transfer was completed on 1 December 2019. The comparative figures included in these accounts are distorted because they do not reflect a full year’s activity. All transactions to 30 November 2019 were included in the accounts of the previous charity.
Income for the year to 5 April 2021 was £94859 and expenditure was £72621 giving a surplus for this period of £22238.
Total reserves at the end of the year are £309586, of which £11451 are restricted and £200753 are designated. Unrestricted general reserves at the end of the year are £97382.
## **Reserves Policy**
The Trustees have agreed to maintain reserves equivalent to 6 months normal church expenditure which is c.£45000. This is more than adequately covered by the balances held.
The Trustees recognise that the Church is holding excess reserves.
The Church is actively looking to purchase a property. The Trustees have transferred the amounts saved on premises hire due to the impact of the Coronavirus pandemic from General Funds (unrestricted) to the Building Fund (designated). A further transfer from General Funds (unrestricted) to the Building Fund (designated) to increase the total balance in the Building Fund to £200005 (restricted £4887, designated £195118) was completed at the end of the year. These transfers were approved by members.
## **Funding**
The Church’s funding principally comes from gifts and donations made by members and other regular attendees together with associated Gift Aid.
## **Risks**
The Trustees have not identified any major risks to the Church.
The coronavirus pandemic lockdown measures have been in place for the whole of the reporting period. These restrictions have impacted activities, but the Trustees do not believe that they represent a risk to the Church given the level of financial reserves.
## **Responsibilities of the Trustees**
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 4
**HOPE CHURCH HUDDERSFIELD**
## **TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2021**
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements the Trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the Charity will continue in operation.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 29 September 2021 and signed on their behalf by
Mr G Powell Trustee
Page 5
**INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HOPE CHURCH HUDDERSFIELD FOR THE YEAR ENDED 5 APRIL 2021**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2021 which are set out on pages 7 to 17.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Church as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mrs H V Solomons FCA Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1 PA
29 September 2021
Page 6
## **HOPE CHURCH HUDDERSFIELD**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2021**
|||**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|
|||**funds**|**funds**|**funds**|
|||**05/04/21**|**05/04/21**|**05/04/21**|
||**Note**|**£**|**£**|**£**|
|**_Income and endowments from:_**|||||
|Donations and legacies|2|93812|0|93812|
|Investments||60|65|125|
|Other income||922|0|922|
|**Total income**||**94794**|**65**|**94859**|
|**_Expenditure on:_**|||||
|Expenditure on charitable activities|4 & 5|71351|1270|72621|
|**Total expenditure**
**Net income / (expenditure) resources**
**before transfers**||**71351**
**23443**|**1270**
**(1205)**|**72621**
**22238**|
|**_Transfers_**|||||
|Gross transfers between funds - in||58392|0|58392|
|Gross transfers between funds - out||(58392)|0|(58392)|
|**Net movement in funds**
**_Reconciliation of funds_**
**Total funds brought forward**||**23443**
**274692**|**(1205)**
**12656**|**22238**
**287348**|
|**Total funds carried forward**||**298135**|**11451**|**309586**|
Page 7
## **HOPE CHURCH HUDDERSFIELD**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2021**
Statement of Financial Activities for the year ended 5 April 2020:
||**_Unrestricted_**|**_Restricted_**|**_Total_**|
|---|---|---|---|
||**_funds_**|**_funds_**|**_funds_**|
||**_£_**|**_£_**|**_£_**|
|**_Income and endowments from:_**||||
|Donations and legacies|_299846_|_14770_|_314616_|
|Investments|_95_|_106_|_201_|
|Other income|_492_|_0_|_492_|
|**Total income**|**_300434_**|**_14875_**|**_315309_**|
|**_Expenditure on:_**||||
|Expenditure on charitable activities|_25741_|_2220_|_27961_|
|**Total expenditure**
**Net income / (expenditure) resources before transfers**|**_25741_**
**_274693_**|**_2220_**
**_12655_**|**_27961_**
**_287348_**|
|**_Transfers_**||||
|Gross transfers between funds - in|_5000_|_0_|_5000_|
|Gross transfers between funds - out|_(5000)_|_0_|_(5000)_|
|**Net movement in funds**
**_Reconciliation of funds_**
**Total funds brought forward**|**_274693_**
**_0_**|**_12655_**
**_0_**|**_287348_**
**_0_**|
|**Total funds carried forward**|**_274693_**|**_12655_**|**_287348_**|
Page 8
## **HOPE CHURCH HUDDERSFIELD**
## **BALANCE SHEET AS AT 5 APRIL 2021**
|||**As at**|**_As at_**|
|---|---|---|---|
|||**05/04/2021**|**_05/04/2020_**|
||**Note**|**£**|**_£_**|
|**Current assets**||||
|Stocks and work in progress||871|_660_|
|Debtors|8|12196|_12875_|
|Cash at bank and in hand||297719|_276553_|
|||310786|_290088_|
|**Liabilities**||||
|Creditors: Amounts falling due in one year|9|(1200)|_(2740)_|
|**Net Current Assets**||**309586**|**_287348_**|
|||||
|**Net Assets**||**309586**|**_287348_**|
|**Represented by:**||||
|Unrestricted - General Funds|10|97382|_132166_|
|Unrestricted - Designated Funds||200753|_142526_|
|Restricted Funds||11451|_12656_|
|**Funds of the church**||**309586**|**_287348_**|
The financial statements were approved by the Trustees on 29 September 2021 and signed on their behalf by:
Mr G Powell Trustee
Page 9
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
## **1. Accounting Policies**
## **1.1. Basis of preparation of financial statements**
These financial statements are prepared on a going concern basis, under the historical cost convention.
The financial statements have been prepared in accordance with the “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 (FRS102)” (“the Charities SORP”) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Hope Church Huddersfield constitutes a public benefit entity as defined by FRS 102.
## **1.2. Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **1.3. Income**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
The value of services provided by volunteers has not been included in these accounts.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **1.4. Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
Page 10
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the fees of the independent examiner.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
## **1.5. Fixed Assets**
All assets costing more than £1000 are capitalised.
The transfer from the previous charity did not include and the charity has not purchased any assets that cost more than £1000.
## **1.6. Debtors and creditors receivable / payable within one year**
Debtors and creditors receivable or payable within one year are recorded at the settlement amount.
## **1.7. Pensions**
The charity makes contributions to either the NEST scheme that it administers to meet its auto-enrolment obligations or to an employee’s existing stakeholder pension plan. Employees contract directly with either NEST or the pension plan provider.
## **2. Income Received**
|Donations
**Total - Donations & Legacies**
Bank Interest
**Total - Investment Income**
Other Income
**Total - Other Income**
**Total Income 2020/21**|**Unrestricted**
**2020/21**
**Designated**
**2020/21**
**Restricted**
**2020/21**
**Total**
**2020/21**
**£**
**£**
**£**
**£**
92862
950
-
93812|
|---|---|
||**92862**
**950**
**-**
**93812**|
||60
-
65
125|
||**60**
**-**
**65**
**125**|
||922
-
-
922|
||**922**
**-**
**-**
**922**|
|||
||**93844**
**950**
**65**
**94859**|
Other Income includes gifts from church members of £500 which were passed anonymously to third parties on the member’s behalf.
Page 11
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
Income Received in the previous period:
|Assets transferred from previous entity
Donations
**Total - Donations & Legacies**
Bank Interest
**Total - Investment Income**
Other Income
**Total - Other Income**
**Total Income 2019/20**|**_Unrestricted_**
**_2019/20_**
**_Designated_**
**_2019/20_**
**_Restricted_**
**_2019/20_**
**_Total_**
**_2019/20_**
**_£_**
**_£_**
**_£_**
**_£_**
_130888_
_136726_
_14770_
_282384_
_31232_
_1000_
_-_
_32232_|
|---|---|
||**_162120_**
**_137726_**
**_14770_**
**_314616_**|
||_95_
_-_
_106_
_201_|
||**_95_**
**_-_**
**_106_**
**_201_**|
||_492_
_-_
_-_
_492_|
||**_492_**
**_-_**
**_-_**
**_492_**|
|||
||**_162707_**
**_137726_**
**_14876_**
**_315309_**|
## **3. Mission Donations**
|Mission - Donations
**Total - Mission Donations**|**Unrestricted**
**2020/21**
**Total**
**2020/21**
**_Unrestricted_**
**_2019/20_**
**_Total_**
**_2019/20_**
**£**
**£**
**_£_**
**_£_**
9924
9924
_637_
_637_|
|---|---|
||**9924**
**9924**
**_637_**
**_637_**|
All donations were made from Unrestricted funds. Donations were made to the following organisations:
|Caring for Life
FIEC
OMF International
Redeemer Church of Dubai (for CBC Beirut)
SASRA
Spen Valley Church|**Total**
**2020/21**
**_Total_**
**_2019/20_**
**£**
**_£_**
2000
_5_
1896
_632_
2000
_-_
278
_-_
1000
_-_
2750
_-_|
|---|---|
||**9924**
**_637_**|
Page 12
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
## **4. Charitable Activities**
|**Direct Costs**
Staff Costs
Ministry
Guest Speakers
Evangelism
Venue Hire
Printing & Stationery
Insurance
Licences
Equipment
Children & Youth
Catering
General - Other Expenses
**Total - Direct Costs**
**Governance**
Professional Fees
**Total - Governance**
**Total - Charitable Activity Cost**|**Unrestricted**
**2020/21**
**Designated**
**2020/21**
**Restricted**
**2020/21**
**Total**
**2020/21**
**£**
**£**
**£**
**£**
51065
-
-
51065
1435
1115
1270
3820
130
-
-
130
20
-
-
20
806
-
-
806
298
-
-
298
304
-
-
304
1702
-
-
1702
630
-
-
630
74
-
-
74
0
-
-
0
2648
-
-
2648|
|---|---|
||**59112**
**1115**
**1270**
**61497**|
||1200
-
-
1200|
||**1200**
**-**
**-**
**1200**|
|||
||**60312**
**1115**
**1270**
**62697**|
The Independent Examiners fee for completing the Independent Examination was £1200.
Page 13
## **HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
Charitable Activities cost for the previous period:
|**Direct Costs**
Staff Costs
Ministry
Guest Speakers
Evangelism
Venue Hire
Printing & Stationery
Insurance
Licences
Equipment
Children & Youth
Catering
General - Other Expenses
**Total - Direct Costs**
**Governance**
Professional Fees
**Total - Governance**
**Total - Charitable Activity Cost**|**_Unrestricted_**
**_2019/20_**
**_Designated_**
**_2019/20_**
**_Restricted_**
**_2019/20_**
**_Total_**
**_2019/20_**
**_£_**
**_£_**
**_£_**
**_£_**
_10805_
_-_
_-_
_10805_
_1478_
_200_
_2220_
_3898_
_500_
_-_
_-_
_500_
_545_
_-_
_-_
_545_
_6283_
_-_
_-_
_6283_
_523_
_-_
_-_
_523_
_302_
_-_
_-_
_302_
_670_
_-_
_-_
_670_
_119_
_-_
_-_
_119_
_111_
_-_
_-_
_111_
_583_
_-_
_-_
_583_
_1283_
_-_
_-_
_1283_|
|---|---|
||**_23202_**
**_200_**
**_2220_**
**_25622_**|
||_1702_
_-_
_-_
_1702_|
||**_1702_**
**_-_**
**_-_**
**_1702_**|
|||
||**_24904_**
**_200_**
**_2220_**
**_27324_**|
## **5. Staff Costs**
|Gross Salaries
Pension Contributions
Employer NICs
**Total Staff Costs**|**Total**
**5 April 2021**
**_Total_**
**_5 April 2020_**
**£**
**_£_**
46035
_9832_
4569
_973_
461
_-_|
|---|---|
||**51065**
**_10805_**|
The average number of people employed by the charity during the year to 5 April 2021 was 1.6.
No employee was paid at a rate in excess of £60,000 per annum.
## **6. Trustees Remuneration**
Lewis Allen was paid a salary of £30180 (£9832 in 2019/20) for his role as Senior Pastor. Employer’s pension contributions of £2994 (£973 in 2019/20) and Employers NICs of £261 were made on his behalf.
Page 14
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
David Dent was appointed on 1 September 2020 and paid a salary of £15855 for his role as Associate Pastor. Employer’s pension contributions of £1575 and Employers NICs of £200 were made on his behalf.
## **7. Related Party Transactions**
Aggregate donations, excluding Gift Aid tax refund, of £11822 (£3075 in 2019/20) were received by the charity from the Trustees and their spouses. There were no conditions attached to the donations.
## **8. Debtors**
|Tax Recoverable
**Total Debtors**|**Total**
**5 April 2021**
**_Total_**
**_5 April 2020_**
**£**
**_£_**
12196
_12875_|
|---|---|
||**12196**
**_12875_**|
## **9. Creditors: Amounts falling due within one year**
|Accruals
**Total Creditors**|**Total**
**5 April 2021**
**_Total_**
**_5 April 2020_**
**£**
**_£_**
1200
_2740_|
|---|---|
||**1200**
**_2740_**|
## **10. Statement of Funds**
|**Designated Funds**
Building
Hardship
**Total**
**General Funds**
General
**Total**
**Unrestricted Funds**
**Restricted Funds**
Building
Ministry Development
**Total**
**Total Funds**|**Balance at**
**5 April 2020**
**Income**
**Expenditure**
**Transfers**
**Balance at**
**5 April 2021**
**£**
**£**
**£**
**£**
**£**
136726
-
-
58392
195118
5800
950
1115
-
5635|
|---|---|
||**142526**
**950**
**1115**
**58392**
**200753**|
||132166
93843
70235
(58392)
97382|
||**132166**
**93843**
**70235**
**(58392)**
**97382**|
|||
||**274692**
**94793**
**71350**
**0**
**298135**|
||4822
65
-
-
4887
7834
-
1270
-
6564|
||**12656**
**65**
**1270**
**-**
**11451**|
|||
||**287348**
**94858**
**72620**
**0**
**309586**|
Page 15
**HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
Statement of Funds for the previous period:
|**Designated Funds**
Building
Hardship
**Total**
**General Funds**
General
**Total**
**Unrestricted Funds**
**Restricted Funds**
Building
Ministry Development
**Total**
**Total Funds**|**_Balance at_**
**_30 April_**
**_2019_**
**_Income_**
**_Expenditure_**
**_Transfers_**
**_Balance at_**
**_5 April_**
**_2020_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_-_
_136726_
_-_
_-_
_136726_
_-_
_1000_
_200_
_5000_
_5800_|
|---|---|
||**_-_**
**_137726_**
**_200_**
**_5000_**
**_142526_**|
||_-_
_162707_
_25541_
_(5000)_
_132166_|
||**_-_**
**_162707_**
**_25541_**
**_(5000)_**
**_132166_**|
|||
||**_-_**
**_300433_**
**_25741_**
**_0_**
**_274692_**|
||_-_
_4822_
_-_
_-_
_4822_
_-_
_10054_
_2220_
_-_
_7834_|
||**_-_**
**_14876_**
**_2220_**
**_0_**
**_12656_**|
|||
||**_-_**
**_315309_**
**_27961_**
**_0_**
**_287348_**|
**General** : unrestricted funds used for the general running expenses of the church.
**Building** : to be used for the purchase or lease of a church building and / or the equipping, furnishing and maintenance of a church building.
**Hardship** : to be used for the relief of members and others associated to the church who are suffering financial hardship.
**Ministry Development** : the development of those in training for full time Christian ministry and the support of “Ministry Apprentices” who serve the church and undertake introductory Christian ministry training in a voluntary capacity.
## **11. Analysis net assets between funds**
|Cash at bank and in hand
Other current assets
Current liabilities
**Total**|**Unrestricted**
**5 April 2021**
**Designated**
**5 April 2021**
**Restricted**
**5 April 2021**
**Total**
**5 April 2021**
**£**
**£**
**£**
**£**
85605
200663
11451
297719
12977
90
-
13067
(1200)
-
-
(1200)|
|---|---|
||**97382**
**200753**
**11451**
**309586**|
Page 16
## **HOPE CHURCH HUDDERSFIELD**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2021**
Analysis of net assets between funds for the previous period:
|Cash at bank and in hand
Other current assets
Current liabilities
**Total**|**_Unrestricted_**
**_5 April 2020_**
**_Designated_**
**_5 April 2020_**
**_Restricted_**
**_5 April 2020_**
**_Total_**
**_5 April 2020_**
**_£_**
**_£_**
**_£_**
**_£_**
_121371_
_142526_
_12656_
_276553_
_13535_
_-_
_-_
_13535_
_(2740)_
_-_
_-_
_(2740)_|
|---|---|
||**_132166_**
**_142526_**
**_12656_**
**_287348_**|
Page 17