## Hope Community Church Middleton Report and Accounts Year ended 31 December 2023 1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **LEGAL AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023** ADDRESS FOR CORRESPONDENCE 21 Middleton Park Mount Leeds LS10 4BB GOVERNING DOCUMENT CIO Constitution registered 12 November 2020 CHARITY REGISTRATION NUMBER 1192315 TRUSTEES RESPONSIBLE FOR Duncan Johnson MANAGING THE CHARITY Michael Luehrmann Richard Owen (appointed December 2023) Michael Philpott (resigned December 2023) Stephen Walker BANKERS The Co-operative Bank INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB ## **INDEX** Page 1 Legal and Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Pages 7-8 Notes to the Accounts Page 1 ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **REPORT OF THE TRUSTEES** ## **FOR THE PERIOD ENDED 31 DECEMBER 2023** The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 December 2023. ## **Objects of the charity** The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objectives, as set out in its governing document, are to advance the Christian faith in accordance with its basis of faith; and for other such charitable purposes (primarily but not exclusively to Middleton) that put into practice the Christian faith. The church membership has adopted the vision of “Sharing New Life in Christ” as a means of encapsulating these objectives. Hope Community Church Middleton is committed to preaching the gospel of Jesus Christ, welcoming all and any into its public worship services on a Sunday. The church is also committed to the welfare of its members, which includes actively encouraging their own spiritual life and the spiritual life of the church community. Our services and practices are informed by the Bible which we submit to as our authority. As such our services involve sung worship, prayer, reading the Bible, communion, baptism and the preaching of the word of God. We promote the spiritual growth of our membership through a midweek home group. We provide pastoral support to individuals and families. We invite others to hear about the message of Christianity and offer the opportunity to join the church. We run and participate in events in the community to provide public benefit and promote the Christian message. We partner with other local churches in order to put into practice our Christian faith. ## **Review of the charity's main activities and achievements** To further the above objects and vision, the charity's main activities and achievements were as follows: ## _Sunday worship_ Our services are open to the whole community at 10.30am every Sunday. We meet at Elements Primary School, and these are advertised with signage, flyers and via social media. Those attending have been welcomed and encouraged to participate in sung worship and prayer. The Bible has been faithfully taught and communion administered. This year we have appointed a children’s worker (30hrs per week) who started in Sept. We publicised a carol ‘singalong’ in December 2023 and had several families and other visitors attend from the local community. ## _Children’s ministry_ We have had several families join us regularly on Sunday mornings with up to 7 children attending. During the second half of the service, the children move into a separate area and undertake activities and play. Our children’s worker was able to work with two schools to deliver Christian assemblies and volunteer with them to provide some RE teaching. ## _Discipleship & pastoral care_ Pastoral care is provided more formally by the eldership of the church and a female staff worker set aside for the women of the church and locality. These individuals also seek to equip the rest of the membership for “one another” ministry. The membership is exhorted to care for one another practically, emotionally and spiritually. A weekly home group provides further Biblical instruction for the members of the church and is a place where the struggles of life can be shared openly – yet appropriately - with one another and prayed for. In this past year, as well as studying books of the Bible, this home group has also served to train the members to help those suffering in our church and wider community. ## _Mission & evangelism_ The church provided a craft event at Elements Primary School both for Easter 2023 and Christmas 2023. Both of these had a good number of families from the community attend and take part. The church also had a stall at Elements’ Christmas fair, providing Christmas decorations and Christian literature. The church provided a stall at The Great Middleton Park Show. This included two games for all to participate in, and the profile of the church was raised with the local community as a result. Page 2 The church encourages and equips people to be able to bless the community in whatever enterprises they individually engage in. We also encourage the sharing of their Christian belief for the betterment of others, and their own spiritual health as they are engaged in this. ## _Partnership_ The church is under the umbrella of the Fellowship of Independent Evangelical Churches. These are over 650 like-minded churches across the UK seeking to promote the Christian faith. The church is also partnered with other churches under Medhurst Ministries. This exists to see the gospel of Jesus Christ go into forgotten communities in England and Wales. The church has also been sending a regular financial gift for those having recently planted a church in Gothenburg, Sweden. In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. ## **Financial review** Finances are reviewed in the Trustee meetings and in church members meetings. The charity does not have any loans and had no financial concerns over this period. ## **Reserves policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than 3 months of expenditure (equivalent to £18,000) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £46,420 and the charity is complying with its reserves policy. The Trustees note the revenue deficit and are actively seeking to address this. The Trustees have identified a need to raise £100,000 over 3 years following the appointment of the children’s worker, and have been raising the awareness of this need. Finances are reviewed in the Trustee meetings and in church members meetings. The charity does not have any loans. There is a funding gap due largely to the appointment of a children's worker. Reserve funds are sufficient to plug the gap. The elders are actively seeking funding from various trusts by applying directly and through an external agency (Chell Perkins). They are also regularly highlighting the need to supporters. The funding gap has reduced since Dec 23 as regular giving has increased. ## **Governance** At Hope Community Church Middleton the vision and direction is set out by the eldership who have responsibility for the spiritual oversight of the church. The Trustees ensure that the church complies with all of its legal responsibilities, and that the charitable objectives are being promoted by the eldership as set out in the Church’s constitution and doctrinal distinctives. The Trustees of the charity are the eldership, with the exception of its founding trustees as detailed in the Church Constitution. Interim Trustees can also be appointed should the number of Trustees fall below the number of three. This is done by the Elders proposing an individual(s) who then needs the approval of 75% of the church membership present in order to be appointed. The full particulars are clearly laid out in the church’s governing documents. The church has a Treasurer who administers the finances, providing information for the Trustees to make informed decisions for the charity. ## **Responsibilities of trustees** Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. ## **Approval** This report was approved by the trustees and signed on their behalf by: ## Duncan Johnson Duncan Johnson (Oct 21, 2024 08:38 GMT+1) Duncan Johnson Date: Oct 21, 2024 Page 3 ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF** ## **HOPE COMMUNITY CHURCH MIDDLETON** I report to the trustees on my examination of the accounts of Hope Community Church Middleton ('the charity') for the year ended 31 December 2023 on pages 5 to 8 following. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 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 2011 Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material 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 accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. J. Young J. Young (Oct 23, 2024 16:44 GMT+1) Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB > Date: Oct 23, 2024 Page 4 ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |||||||||Unrestricted|Funds|||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||||General|Designated||Restricted||Total|Total| |||||||||Funds||Funds|Funds||2023|2022| ||||||||Notes|£||£||£|£|£| |**_Income receipts_**||||||||||||||| |Donations||||||||35,973||-|-||35,973|51,766| |Gift aid receipts||||||||7,440||-|-||7,440|8,173| |Grants||||||||15,000||-|315||15,315|5,763| |Other||||||||34||-|-||34|-| |**_Total receipts_**||||||||58,447||-|315||58,762|65,702| |**_Payments_**||||||||||||||| |Payments
in
relation
to
activities undertaken directly|||||charitable||2|61,908||-|315||62,223|52,279| |Grants
paid
in
relation
to
activities undertaken by others|||||charitable||3|9,240||-|-||9,240|5,279| |**_Total payments_**||||||||71,148||-|315||71,463|57,558| |Net
of
receipts
transfers|/|(payments)||||before||(12,701)||-|-||(12,701)|8,144| |Transfers between|funds||||||5|-||-|-||-|-| |**Net movement in**|**funds**|||||||(12,701)||-|-||(12,701)|8,144| |Cash funds as at last||year|end|||||39,122|20,000||-||59,122|50,978| |**Cash funds at this year end**|||||||A|26,422|20,000||-||46,422|59,122| The notes on pages 7 - 8 form part of these accounts. Page 5 ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |**A**
**Cash funds**
Cash at bank with immediate access
**B**
**Other monetary assets**
Gift aid due to charity
Other debtors
**C**
**Liabilities**
**Falling due within one year:**
Pension due
PAYE/NI due
Fee for Independent Examination
Accrued expenses|General
Designated
funds
funds
£
£
26,422
20,000
**26,422**
**20,000**
2,083
-
895
-
**2,978**
**-**
182
-
3,141
-
756
-
-
-
**4,080**
**-**
Unrestricted Funds|Restricted
funds
£
-
**-**
-
-
**-**
-
-
-
-
**-**|Total
2023
£
46,422
**46,422**
2,083
895
**2,978**
182
3,141
756
-
**4,080**|Total
2022
£| |---|---|---|---|---| |||||59,122| |||||**59,122**| |||||1,161
-| |||||**1,161**| |||||60
597
634
300| |||||**1,590**| ## **D Assets retained for charity's own use** No significant assets owned by the charity. ## **E Guarantees and secured debts** The charity has not given any guarantees and has not provided its assets as security for any liabilities. The accounts were approved by the trustees and signed on their behalf by Duncan Johnson Duncan Johnson (Oct 21, 2024 08:38 GMT+1) _____________________________Duncan Johnson > date Oct 21, 2024 _________________ The notes on pages 7 - 8 form part of these accounts. Page 6 ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1 Accounting policies** The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. 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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. |**2**
**Payments in relation to charitable activities undertaken directly**
Employment
Note 4
Ministry
Venue hire
Insurance
Governance
Administration and support
**3**
**Grants and gifts paid to others**
Organisations:
Medhurst Ministries
Organisations < £1,000
Individuals||Unrestrict|Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
ed Funds|Restricted
Funds
£
-
315
-
-
-
-
315
-
-
-
-|Total
2023
£
53,959
4,232
2,000
239
1,024
770
62,223
4,620
-
4,620
9,240|Total
2022
£| |---|---|---|---|---|---|---| |||General
funds
£
53,959
3,917
2,000
239
1,024
770
61,908
4,620
-
4,620
9,240||||| |||||||44,248
4,867
1,960
367
540
297| |||||||52,279| |||||||-
20
5,259| |||||||5,279| ## **4 Transactions with related parties** Stephen Walker served as a church leader and was paid £32,438 [2022: £30,074] for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document. The spouse of trustee Duncan Johnson was paid £12,178 [2022: £11,333] for serving in her as capacity as Women's worker; these payments are permitted by the charity's governing document. Trustee Michael Luerhmann was paid £125 for preaching duties. Page 7 ## **HOPE COMMUNITY CHURCH MIDDLETON** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **5 Movement of funds** **----- Start of picture text -----**
General funds
Designated funds
Building fund
Restricted funds
Conference grants
Total funds
**----- End of picture text -----**
|Opening
balance
£
39,122
20,000
59,122
-
-
59,122|Receipts
£
58,447
-
58,447
315
315
58,762|Payments
£
(71,148)
-
(71,148)
(315)
(315)
(71,463)|Transfers
£
-
-
-
-
-
-|Closing
balance
£| |---|---|---|---|---| |||||26,422
20,000| |||||46,422| |||||-| |||||-| |||||| |||||46,422| Page 8