Hounslow West Evangelical Church
Report and Accounts
18 month period 01 August 2022 to 31 January 2024
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
HOUNSLOW WEST EVANGELICAL CHURCH
LEGAL AND ADMINISTRATIVE DETAILS
FOR THE PERIOD ENDED 31 JANUARY 2024
ADDRESS FOR CORRESPONDENCE 22 Vicarage Farm Road Hounslow TW3 4NW GOVERNING DOCUMENT CIO - Association registered 01 August 2022 CHARITY REGISTRATION NUMBER 1199908 TRUSTEES RESPONSIBLE FOR Victor Pool MANAGING THE CHARITY John Scott Gerald Yuen
BANKERS
CAF Bank Ltd Santander UK plc
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
HOUNSLOW WEST EVANGELICAL CHURCH
REPORT OF THE TRUSTEES
FOR THE PERIOD ENDED 31 JANUARY 2024
Objects of the charity
The charity, which is a church, is governed by a constitution and is constituted as a CIO. The purposes of the Church are: the advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Hounslow, London and the surrounding neighbourhood; and holding regular church services and additional studies.
The Trustees have considered the Charity Commission’s guidance on Public Benefit and the guidance for charities for the advancement of religion when making their decisions and planning activities. The activities and achievements are set out below.
Review of the charity's main activities and achievements
The advancement of the Christian faith
The regular morning and evening meetings of the church on Sundays are open to the public and form a central part of church life. They are held in the main building and have the pattern of sung worship, prayers, bible readings, and bible-based preaching. Communion is observed on the second and fourth Sundays of the month in the morning and evening service respectively. Additionally, bible teaching for children also forms part of the Sunday morning service.
Both Sunday services are live-streamed, in order that those who are unable to attend in person for whatever reason are able to have some benefit whether live or at any time afterwards. We also have a Sunday school after the children’s section in the morning service for children of primary school age which is held in a smaller room. Here the children are taught about the Christian faith, through instruction, songs and activities.
In our midweek meetings which are open to all, on the first and third weeks of the month, we meet for prayer. Here we seek to worship God, and pray for the world, the church worldwide and locally, and for ourselves. On the second and fourth weeks of the month, we meet to study the bible together.
On the second Saturday of the month, the ladies of the church meet for prayer and bible study. The bible study is relaxed and discussion based.
During the year a Christianity Explored course was run and was attended by a number of people interested in learning more about the Christian faith.
All of these meetings also provide opportunities for people to have fellowship with one another and to be able to share in each other's lives.
Other charitable purposes as shall put into practice the Christian faith
We run a toddler group called “Vicarage Farm Tea and Tots”, which is open to children of preschool age and their parents/guardians. The group provides a safe welcoming environment for children to play and socialise. We have 4 volunteers running the group. The session starts with free play for kids and tea and biscuits for adults. Half way through we sit for circle time where we read a story and sing nursery rhymes. We finish with kids sitting down around the table for fruits and snacks. This year we have introduced some bible stories from new books written specifically for toddlers. These are being well received by both kids and their adults.
An English Conversation group is run by a couple of volunteers. People from all over the globe live in the area around the church building, with varying English language proficiency. The English conversation group is an opportunity for people to practise their conversational English.
Page 2
In November 2022, an “International evening”, was organised where the church congregation, along with friends and family, could wear national dress and bring along food from their culture. This is a great event for people to get together to better understand and appreciate the different cultures of their friends and neighbours.
On the day of the Coronation of King Charles III, the church opened its doors to the local community to enable people to share in this national event free of charge. London Borough of Hounslow kindly provided a grant to cover some of the costs. Prior to the date volunteers went door to door inviting people personally with an invitation card. We invited close to 200 households in the neighbourhood, the best responses we received were where people felt valued to be invited to a neighbourhood event and felt part of a community. The church building was decorated, and a barbecue was set up, along with various other picnic type foods, consisting of vegetarian, non-vegetarian options and halal. The Coronation itself was live streamed on a big screen so that people could watch the event. Coronation themed craft activities were available for children. Despite the inclement weather, 70+ people attended the event and were able to share in the joy of the event.
The church supports the local Food Bank and collects items on its behalf. All items donated during our Harvest Thanksgiving services are also passed on to the Food Bank.
Reserves policy
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £10,000 (which equates to about 3 months of unrestricted expenditure) 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 £7,300 (although £3,076 of this balance has been removed as agent).
The charity is aiming to comply with the policy over the coming year by changing accounts software to have improved visibility of the finances, encourage more to donate and reducing expenditure.
The CIO was registered on 1st August 2022. It was dormant until 1st June 2023 when the asset transfer of £8,141 was received from the previously unregistered trust [Hounslow West Evangelical Church].
Governance
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by church members.
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:
Gerald Yuen
Gerald Yuen (Nov 25, 2024 09:23 GMT)
Gerald Yuen
Date:_____ Nov 25, 2024
Page 3
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
HOUNSLOW WEST EVANGELICAL CHURCH
I report to the trustees on my examination of the accounts of Hounslow West Evangelical Church ('the charity') for the period ended 31 January 2024 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:
-
accounting records were not kept in accordance with section 130 of the 2011 Act; or
-
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 (Nov 25, 2024 09:48 GMT)
______ Jaimée Young
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Nov 25, 2024 Date: __
Page 4
HOUNSLOW WEST EVANGELICAL CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE PERIOD ENDED 31 JANUARY 2024
| Notes Income receipts Donations Gift aid receipts Interest Other Total receipts Payments 2 Total payments Transfers between funds 5 Net movement in funds Cash funds as at last year end Cash funds at this year end A Net of receipts / (payments) before transfers Payments in relation to charitable activities undertaken directly Transfer from Hounslow West Evangelical Church [unregistered charity] |
General Designated Funds Funds £ £ 26,803 - 2,731 - 8,141 - 24 - 32 - 37,731 - 34,078 - 34,078 - 3,653 - - - 3,653 - - - 3,653 - Unrestricted Funds |
Restricted Funds £ 1,205 - - - - 1,205 231 231 974 - 974 - 974 |
18 month period to 31 Jan 2024 £ |
|---|---|---|---|
| 28,008 2,731 8,141 24 32 |
|||
| 38,936 | |||
| 34,309 | |||
| 34,309 | |||
| 4,627 - |
|||
| 4,627 - |
|||
| 4,627 |
The notes on pages 7 - 8 form part of these accounts.
Page 5
HOUNSLOW WEST EVANGELICAL CHURCH
STATEMENT OF ASSETS AND LIABILITIES
AS AT THE PERIOD ENDED 31 JANUARY 2024
| A Cash funds Cash at bank with immediate access Petty cash B Other monetary assets Gift aid due to charity C Liabilities Falling due within one year: Fee for Independent Examination Agency funds Note 4 D Assets retained for charity's own use Church buildings Manse Church contents and equipment |
General Designated funds funds £ £ 3,258 - 395 - 3,653 - 4,119 - 4,119 - 900 - 3,076 - 3,976 - Unrestricted Funds |
Restricted funds £ 974 - 974 151 151 - - - |
18 month period to 31 Jan 2024 £ |
|---|---|---|---|
| 4,232 395 |
|||
| 4,627 | |||
| 4,270 | |||
| 4,270 | |||
| 900 3,076 |
|||
| 3,976 | |||
| Value to 31 Jan 2024 £ |
|||
| 33,968 | |||
| 33,968 |
The trustees have used insurance values for contents and equipment as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
Current values have not been quoted for the properties because reliable valuations are not available and disclosure is not mandatory.
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 Gerald Yuen date Nov 25, 2024
Gerald Yuen (Nov 25, 2024 09:23 GMT) _____Gerald Yuen _____
The notes on pages 7 - 8 form part of these accounts.
Page 6
HOUNSLOW WEST EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 JANUARY 2024
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 costs Note 3 Property costs: Main building Manse Note 3 Annex Outreach activities and other ministries Insurance Governance and legal fees Administration and support |
General Designated funds funds £ £ 21,834 - 3,207 - 1,969 - 2,113 - 1,396 - 1,567 - 534 - 1,458 - 34,078 - Unrestricted Funds |
Restricted Funds £ - - - - 231 - - - 231 |
18 month period to 31 Jan 2024 £ |
|
|---|---|---|---|---|
| General funds £ 21,834 3,207 1,969 2,113 1,396 1,567 534 1,458 34,078 |
||||
| 21,834 3,207 1,969 2,113 1,627 1,567 534 1,458 |
||||
| 34,309 |
3 Transactions with related parties
John Scott, served as a church leader during the 8m period of the CIO and was paid £21,834 for serving in that capacity, not for serving as a trustee; these payments are permitted by the charity's governing document and the figures include employer pension contributions.
In addition the charity incurred expenditure totalling £1,969 in respect of the provision of accommodation (which is customary for ministers) to John Scott, who is a trustee, so that they could better perform their duties.
No payments were made to any other trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.
Page 7
HOUNSLOW WEST EVANGELICAL CHURCH
NOTES TO THE ACCOUNTS
FOR THE PERIOD ENDED 31 JANUARY 2024
4 Acting as agent
During the year the charity received £76 on behalf of a Foodbank charity. This income is received as agent so has been removed from the income figures. This will be paid out after the year end and is shown in the statement of assets and liabilities.
During the year, the charity also received funds which were forwarded to the pension provider after the year end. These have been removed from the income figures as agent, and the funds totalling £3,000 are also included in the statement of assets and liabilities.
| 5 Movement of funds General funds Restricted funds Benevolent fund Total funds |
Opening balance £ - - - - - |
Receipts £ 37,731 37,731 1,205 1,205 38,936 |
Payments £ (34,078) (34,078) (231) (231) (34,309) |
Transfers £ - - - - - |
Closing balance £ |
|---|---|---|---|---|---|
| 3,653 | |||||
| 3,653 | |||||
| 974 | |||||
| 974 | |||||
| 4,627 |
The Benevolent fund was created for the purpose of supporting those in need of financial assistance. Gifts from this fund are at the discretion of the Benevolent Fund committee. (Names of the committee are available on request.)
Page 8