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2025-04-05-accounts

Registered Charity Number: 1183191

Hope Church Huddersfield

Unaudited

Report and Accounts

For the year ended 5 April 2025

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 2025

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: 19 Hill Top Road Salendine Nook Huddersfield HD3 3SW 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 2025

The Trustees are pleased to present their report and financial statements for the period ended 5 April 2025.

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 January 2022.

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 led 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.

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 2025

Achievements and Performance

The Church has continued with its activities.

“Hope Hoppers” is a weekly group for babies, toddlers and their carers that is open to church families and guests.

“Toast” is a bi-weekly youth group for 11-14s from church families and their friends.

“Yorkshire Youth” is a once per school term event for 11-14s from church families and their friends run in conjunction with other local churches.

A Women’s bible study runs monthly.

“Help @ Hope” offers practical assistance with everyday tasks to Church members when things are difficult.

Easter activities included a cake decorating workshop.

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.

Page 3

HOPE CHURCH HUDDERSFIELD

TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2025

The Church meets in rented premises on Sundays and hires premises for other events as required. A small commercial office is rented to provide work space for the Associate Pastor.

The Trustees, with the support of Church members, submitted and had an offer accepted for the purchase of a former social club building close to Huddersfield town centre in July 2024. Due diligence checks revealed that the building was in a worse state of repair than had been expected and that the cost of repairs and alterations to the building would be very substantial. In light of this information, Church members voted not to proceed with the purchase in January 2025.

The Trustees are continuing to actively looking for premises to purchase. It is anticipated that purchasing a building 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.

Income for the year to 5 April 2025 was £178904 and expenditure was £153211 giving a surplus for this period of £25693. Income includes donations and bank interest totalling £65320 received for the Building Fund (Restricted). Expenditure includes payments totalling £24889 from the Building Fund (Designated) and £15000 from the Building Fund (Restricted).

Excluding these amounts, there was a General Fund surplus of £272 (deficit of £10 in 2023/24) for this period. The Trustees have approved a deficit budget for 2025/26 and are confident that the Church has sufficient funds to meet its commitments without compromising its reserves policy. However, they recognise that action may need to be taken to maintain the financial stability of the Church.

Total reserves at the end of the year are £444785, of which £183942 are Restricted and £175274 are Designated. Unrestricted general reserves at the end of the year are £85569.

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 balances in the Restricted (£183324) and Designated (£170229) Building funds are being held for this purpose.

Funding

The Church’s funding principally comes from gifts and donations made by members and other regular attendees together with associated Gift Aid.

Page 4

HOPE CHURCH HUDDERSFIELD

TRUSTEES REPORT FOR THE YEAR ENDED 5 APRIL 2025

Risks

The Trustees have not identified any major risks to the Church.

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).

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:

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 24 September 2025 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 2025

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2025 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.

Mr R Turner MAAT Wheawill & Sudworth Limited Chartered Accountants 35 Westgate Huddersfield HD1 1 PA

24 September 2025

Page 6

HOPE CHURCH HUDDERSFIELD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted Restricted Total
funds funds funds
05/04/25 05/04/25 05/04/25
Note £ £ £
Income and endowments from:
Donations and legacies 2 109928 56807 166735
Investments 1853 8513 10366
Other income 1803 0 1803
Total income 113584 65320 178904
Expenditure on:
Expenditure on charitable activities 3 & 4 138211 15000 153211
Total expenditure 138211 15000 153211
Net income / (expenditure) resources
before transfers (24627) 50320 25693
Transfers
Gross transfers between funds - in 0 0 0
Gross transfers between funds - out
Net movement in funds
0
(24627)
0
50320
0
25693
Reconciliation of funds
Total funds brought forward 285470 133622 419092
Total funds carried forward 260843 183942 444785

Page 7

HOPE CHURCH HUDDERSFIELD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Statement of Financial Activities for the year ended 5 April 2024:

Income and endowments from:
Donations and legacies
Investments
Other income
Total income
Expenditure on:
Expenditure on charitable activities
Unrestricted
funds
05/04/24
£
Restricted
funds
05/04/24
£
Total
funds
05/04/24
£
108936
1106
110042
1655
7033
8688
1459
0
1459
112050
8139
120189
112060
0
112060
Total expenditure
Net income / (expenditure) resources
before transfers
112060
0
112060
(10)
8139
8129
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
0
0
0
0
0
0
(10)
8139
8129
285480
125483
410963
285470
133622
419092

Page 8

HOPE CHURCH HUDDERSFIELD

BALANCE SHEET AS AT 5 APRIL 2025

As at As at
05/04/2025 05/04/2024
Note £ £
Current assets
Stocks and work in progress 860 860
Debtors 8 18109 17517
Cash at bank and in hand 427191
446160
401970
420347
Liabilities
Creditors: Amounts falling due in one year 9 (1375) (1255)
Net Current Assets 444785 419092
Net Assets 444785 419092
Represented by:
Unrestricted - General Funds 10 85569 85007
Unrestricted - Designated Funds 175274 200463
Restricted Funds 183942 133622
Funds of the church 444785 419092

The financial statements were approved by the Trustees on 24 September 2025 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 2025

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 2025

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 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 2024/25
Unrestricted
2024/25
Designated
2024/25
Restricted
2024/25
Total
2024/25
£
£
£
£
109928
-
56807
166735
109928
-
56807
166735
1853
-
8513
10366
1853
-
8513
10366
1803
-
1803
1803
-
-
1803
113584
-
65320
178904

Other Income includes receipts of £1496 from church members and guests for events arranged by the Church.

Page 11

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Income Received in the previous period:

Unrestricted Designated Restricted
Total
2023/24 2023/24 2023/24
2023/24
£ £ £
£
Donations 108936 - 1106
110042
Total - Donations & Legacies 108936 - 1106
110042
Bank Interest 1655 - 7033
8688
Total - Investment Income 1655 - 7033
8688
Other Income 1459 -
1459
Total - Other Income 1459 - -
1459
Total Income 2023/24 112050 - 8139
120189

3. Mission Donations

Unrestricted Total Unrestricted Total
2024/25 2024/25 2023/24 2023/24
£ £ £ £
Mission - Donations 3951 3951 8711 8711
Total - Mission Donations 3951 3951 8711 8711

All donations were made from Unrestricted funds. Donations were made to the following organisations:

FIEC
Samuel Allen
Spen Valley Church
OMF International
Matt & Pippa Green
Huddersfield University Christian Union
Total
2024/25
Total
2023/24
£
£
2951
2461
1000
-
-
2000
-
1500
-
2500
-
250
3951
8711

Page 12

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

4. Charitable Activities

Direct Costs
Staff Costs
Ministry
Guest Speakers
Evangelism
Venue Hire
Rented Office
Printing & Stationery
Insurance
Licences
Equipment
Children & Youth
Catering
General - Other Expenses
Total - Direct Costs
Governance
Professional Fees
Total - Governance
Total - Charitable Activity Cost
Unrestricted
2024/25
Designated
2024/25
Restricted
2024/25
Total
2024/25
£
£
£
£
76571
-
-
76571
2789
300
-
3089
-
-
-
0
482
-
-
482
19544
-
-
19544
3062
-
-
3062
469
-
-
469
336
-
-
336
1712
-
-
1712
558
-
-
558
594
-
-
594
79
-
-
79
1555
24889
15000
41444
107751
25189
15000
147940
1320
-
-
1320
1320
-
-
1320
109071
25189
15000
149260

The Independent Examiners fee for completing the Independent Examination was £1320.

General – Other Expenses:

The expenditure of £24889 from Designated funds relates to the due diligence checks completed in respect of the purchase of a former social club building.

The expenditure of £15000 from Restricted funds relates to the return of gifts received specifically for the purchase of a former social club building.

Page 13

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

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
2023/24
Designated
2023/24
Restricted
2023/24
Total
2023/24
£
£
£
£
72713
-
-
72713
4029
190
-
4219
75
-
-
75
87
-
-
87
18608
-
-
18608
41
-
-
41
325
-
-
325
1902
-
-
1902
1370
-
-
1370
1223
-
-
1223
280
-
-
280
1306
-
-
1306
101959
190
0
102149
1200
-
-
1200
1200
-
-
1200
103159
190
0
103349

5. Staff Costs

Staff Costs
Gross Salaries
Pension Contributions
Employer NICs
Total Staff Costs
Total
05/04/25
Total
05/04/24
£
£
67860
64782
6790
6471
1921
1460
76571
72713

The average number of people employed by the charity during the year to 5 April 2025 was 2.

No employee was paid at a rate in excess of £60,000 per annum.

6. Trustees Remuneration

Lewis Allen was paid a salary of £35680 (£34065 in 2023/24) for his role as Senior Pastor. Employer’s pension contributions of £3570 (£3399 in 2023/24) and Employers NICs of £1025 (£783 in 2023/24) were made on his behalf. He did not receive any remuneration for his role as a Trustee.

David Dent was paid a salary of £32180 (£30717 in 2023/24) for his role as Associate Pastor. Employer’s pension contributions of £3220 (£3071 in 2023/24) and Employers NICs of £896

Page 14

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

(£677 in 2023/24) were made on his behalf. He did not receive any remuneration for his role as a Trustee.

7. Related Party Transactions

Aggregate donations, excluding Gift Aid tax refund, of £17220 (£16929 in 2023/24) were received by the charity from the Trustees and their spouses.

8. Debtors

Creditors: Amounts falling due within one year
Tax Recoverable
Total Debtors
Accruals
Total Creditors
Total
05/04/25
Total
05/04/24
£
£
18109
17517
18109
17517
Total
05/04/25
Total
05/04/24
£
£
1375
1255
1375
1255

9. Creditors: Amounts falling due within one year

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 2024
Income
Expenditure
Transfers
Balance at
5 April 2025
£
£
£
£
£
195118
-
24889
-
170229
5345
-
300
-
5045
200463
-
25189
-
175274
85007
113584
113022
-
85569
85007
113584
113022
-
85569
285470
113584
138211
-
260843
133304
65020
15000
-
183324
318
300
-
-
618
133622
65320
15000
-
183942
419092
178904
153211
-
444785

Page 15

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

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
5 April
2023
Income
Expenditure
Transfers
Balance at
5 April
2024
£
£
£
£
£
195118
-
-
-
195118
5535
-
190
-
5345
200653
-
190
-
200463
84827
112050
111870
-
85007
84827
112050
111870
-
85007
285480
112050
112060
-
285470
125165
8139
-
-
133304
318
-
-
-
318
125483
8139
-
-
133622
410963
120189
112060
-
419092

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 2025
Designated
5 April 2025
Restricted
5 April 2025
Total
5 April 2025
£
£
£
£
68875
175274
183042
427191
18069
-
900
18969
(1375)
-
-
(1375)
85569
175274
183942
444785

Page 16

HOPE CHURCH HUDDERSFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Analysis of net assets between funds for the previous period:

Unrestricted Designated Restricted Total
5 April 2024 5 April 2024 5 April 2024 5 April 2024
£ £ £ £
Cash at bank and in hand 68066 200463 133441 401970
Other current assets 18196 - 181 18377
Current liabilities (1255) - - (1255)
Total 85007 200463 133622 419092

Page 17