Charity Registered Number: 1202377
Hartshill Bible Church CIO Report and Accounts For the period ended 5 April 2024
Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Contents
| Page | |
|---|---|
| Trustees report | 3 |
| Statement of trustees responsibilities | 7 |
| Examiners report | 8 |
| Summary of receipts and payments | 9 |
| Statement of assets and liabilities | 10 |
| Notes to the accounts | 11 |
| Detailed analysis of receipts and payments | 12 |
| Analysis of funds | 13 |
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Trustees Report
Name, registered office and constitution of the charity
The full name of the charity Hartshill Bible Church CIO Charity registered number 1202377 HMRC registered number
Charity address 31 Mayfield Avenue Newcastle–under–Lyme Staffordshire, ST5 2JR
Objectives and activities of the charity
The aims of the charity
-
The advancement of the Christian Faith in accordance with “Basis of Faith”, primarily but not exclusively within Hartshill and the surrounding neighbourhood.
-
Other such charitable purposes as shall in the opinion of the trustees further the work of the Church.
Public benefit provided by the charity
The trustees have regard to the Charity Commission guidance on Public Benefit and planned their activities to ensure that they comply with the guidance. Details of how this is achieved are given in the “Summary of the main activities of the charity in relation to its objects”.
Summary of the main activities of the charity in relation to its objects
The Charity was registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission on the 17th March 2023.
During the period authority was obtained from the Charity Commission to transfer of assets and liabilities of Hartshill Bible Church (Unincorporated Charity) to the CIO. The transfer of assets and liabilities to the CIO was completed on 10 October 2023.
All activities are now undertaken by Hartshill Bible Church CIO (1202377)
Church Meetings
We have held open meetings on Sunday mornings at the Willows School and these have also been transmitted through Zoom to the homes of those unable to physically attend. We meet in person twice a month on Sunday evening, the first and the third Sunday of each month.
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Every Thursday we meet in person for Bible Study and group discussions. Several fellowship meals took place after the Sunday morning services. Ladies Prayer Meetings were held on Zoom on a fortnightly basis. Some of our church members attend monthly prayer meetings for DBI, Metropolitan Mission, Myanmar and WEC. Two church members business meetings were held during the period including an Annual General Meeting (AGM).
Charitable Status of HBC
We achieved registration as a Charitable Incorporated Organisation (CIO) with the Charity Commission on the 17[th] March 2023. The new HBC Constitution and Church Handbook were adopted by Church Members on the 8[th] December 2022. The transfer of assets to the new CIO has been finalized on the 30[th] September 2023 according to the document Deed of Assets Transfer dated 5t h September 2023. On 6[th] June 2023 the Charity Commission made an Order under s.105 Charities Act 2011 to authorise the Transferors to transfer the Assets to the CIO.
HBC IT Support
Church Members, Associate Members and Adherents are able to share news and ask for prayer and ask for help on the HBC WhatsApp. A Facebook page is also available and we post twice a month, each post reaching 210 people on average. The church website has been rebuilt and has information about HBC and its meetings and also provides access to recorded sermons. The Google profile registered 253 interactions.
Children’s Ministry
We provide a weekly Sunday School during the morning service for children aged of 6 and 13 years old.
Missionary Ministry
HBC has provided financial support to benefit the charitable work and Christian ministry of Delhi Bible Institute (North India); Metropolitan Mission (South India); Evangelical Free Church of Myanmar; Morning Star (South Africa); Adam and Manami Henderson (Japan) and David Mead (Italy). The church also supports the Christian Institute (UK).
Pastoral Care
A number of church members are actively engaged in visiting those who are house-bound or in care. There is ongoing counselling of those who request assistance from the Pastor and Elders.
Pastor’s Salary
We were able to increase our Pastor’s salary from the 6th April 2023 and our aspiration is to be able to follow the teacher’s salary scales from April 2023.
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Trustees Report
Structure, governance and management
Nature of “Governing Document” and constitution of the charity
All activities are now undertaken by Hartshill Bible Church CIO (1202377) and are carried out in accordance with the governing document.
The governing document of Hartshill Bible Church is the "Deed of Transfer” dated 5 September 2023 and the Church Constitution and Handbook adopted on 8 December 2022. The trustees meet on a formal basis as often as they deem necessary (at least quarterly) to fulfil their obligations under the Constitution and Charity Law to ensure the smooth running of Hartshill Bible Church.
Financial review
Availability and adequacy of assets of each of the funds
The trustees are satisfied that the charity’s assets are available and adequate to fulfil the obligations in respect of each fund.
Reserves
It is of paramount importance to the charity that it has the ability to meet its expenses, and accomplish long term expansion and growth to reach its goals.
The trustees monitor and review the appropriateness of reserves to enable the activities of the charity to continue.
Transactions and financial position
The financial statements are set out on pages 9 to 13. The financial statements have been prepared on a receipts and payments basis, which is permitted for smaller charities. As stated in the introduction to this report, the trustees consider the financial performance of the charity during the year to have been satisfactory.
The Statement of Financial Activities shows net outgoing resources for the year of a revenue nature of £21 and a transfer of funds from the Unincorporated Charity of £84,303
The total reserves at the end of the year stand at £84,282
Free unrestricted liquid reserves amounted to £84,282.62
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Trustees Report
The trustees of the charity during the period were:
K Bettany I P Cozea T Morrow – resigned 31 August 2024 P Roberts - resigned 31 March 2024 J Roberts - resigned 16 September 2024
The trustees are all members of the charity.
The trustees of the charity at the date the report and accounts were approved were:
K Bettany I P Cozea J Kitching – appointed 18 April 2024
Bankers The Co-operative Bank
Independent examiner
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Trustees Report
Statement of trustees’ responsibilities
The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. 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.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 8 October 2024
K Bettany
Elder and Chair of Trustees
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees on the accounts of the Charity for the
period ended 5 April 2024. (Rev October 2018)
Responsibilities and basis of report
As the Charity Trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiners statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 130 of the Act or
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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.
The Examiner's relevant professional qualification or body:
Chartered Management Accountant
Paul W J Evans FMAAT FCMA CGMA AP Accountancy Ltd Chartered Management Accountants 34 Birch Valley Road Kidsgrove Stoke-on-Trent, ST7 4GN
The date on which my opinion is expressed is 9 October 2024
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Statement of receipts and payments for the period
| Receipts Offerings and Gifts Investment Income Total Revenue Receipts Capital Receipts Total Receipts from all sources Payments Direct Charitable Expenditure Payments relating directly to charitable activities Grants and donations Administration Governance Total Revenue Payments Capital payments Total Payments Net receipts / (payments) in year Transfer between funds Net Surplus / (net deficit) for year |
Period to 05/04/2024 Unrestricted Funds £ 24,359 411 |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Total Funds £ 24,359 411 |
|
|---|---|---|---|---|---|---|
| 24,770 | 0 | 24,770 | ||||
| 0 | 0 | 0 | ||||
| 24,770 | 0 | 24,770 | ||||
| 20,063 3,168 857 704 |
0 0 0 0 |
20,063 3,168 857 704 |
||||
| 24,792 | 0 | 24,792 | ||||
| 0 | 0 | 0 | ||||
| 24,792 | 0 | 24,792 | ||||
| (21) 0 |
0 0 |
(21) 0 |
||||
| (21) | 0 | (21) |
Page | 9
Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Statement of assets and liabilities at the end of the period
| Cash funds Cash funds and bank balances at start of year Surplus / (Deficit) on receipts and payments account Cash funds before transfers Transfer from Unincorporated Charity Cash and bank balances at end of period Other Assets Description of asset Gift Aid Recoverable Total value of other assets Liabilities Description of Liabilities Examiners Fee Total value of liabilities Total Assets less Liabilities |
Period to 05/04/2024 Unrestricted Funds £ 0 (21) |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 |
Period to 05/04/2024 Total Funds £ 0 (21) |
|
|---|---|---|---|---|---|---|
| (21) 84,303 |
0 0 |
(21) 84,303 |
||||
| 84,282 | 0 | 84,282 | ||||
| 4,217 | 0 | 4,217 | ||||
| 4,217 | 0 | 4,217 | ||||
| 504 | 0 | 504 | ||||
| 504 | 0 | 504 | ||||
| 87,995 | 0 | 87,995 |
J Kitching Trustee Approved by the board of trustees on 8 October 2024
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Notes to the accounts
1. Basis of accounting
Receipts and payments accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context “cash” includes cash equivalents, for example bank accounts where cash can be readily withdrawn to pay for debts as they become due. These are permitted for a Charitable Incorporated Organisation which meets the criteria laid down in the Charities Act 2011
A Receipts and Payments basis does not account for debtors, creditors, accruals and prepayments, but such a presentation is permitted by law for smaller Charitable Incorporated Organisations.
2. The nature and purpose of each fund
Restricted funds comprise monies received for specific purposes, as laid down by the donor. Appropriate expenditure is allocated against such funds.
Unrestricted funds are those funds which are available for the general purposes of the charity.
3. Trustee remuneration
No trustee receives remuneration for their services as a trustee of the charity.
All trustees are reimbursed where appropriate for expenditure incurred on behalf of the charity or services provided to the charity. These expenses are included in the receipts and payments accounts in the appropriate category.
4. Salaries and wages
| Gross salaries and employers National Insurance Pension costs Average number of full time employees in period |
Period to 05/04/2024 £ 17,439 383 |
|
|---|---|---|
| 17,822 | ||
| 1.0 |
The above amounts are included in the receipts and payments accounts in the "payments relating directly to charitable activities".
The charity complies with the auto enrolment pension legislation and makes contributions as required.
5. Taxation
The charity is not liable to tax on its charitable income.
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Notes to the accounts
6. Analysis of receipts and payments
| Period to 05/04/2024 Unrestricted Funds Receipts Donations 24,359 24,359 Investment Income 411 Total Receipts 24,770 Payments Payments relating directly to charitable activities Gross wages and salaries inc Pensions 17,822 Resource Costs 178 Outreach Expenses Visiting Speakers 0 Marketing of services Equipment expensed 85 18,086 Premises Costs Rent payable 1,712 Insurance 266 1,978 General administrative expenses Subscriptions 823 Advertising and PR 24 Sundry expenses 10 857 Grants paid Grants paid to individuals 918 Grants paid to institutions 2,250 3,168 Governance costs Examiners Fees 420 Other Legal Fees 284 704 Total Payments 24,792 |
Period to 05/04/2024 Unrestricted Funds 24,359 |
Period to 05/04/2024 Restricted Funds |
Period to 05/04/2024 Restricted Funds |
Period to 05/04/2024 Restricted Funds |
Period to 05/04/2024 Total Funds 24,359 |
|---|---|---|---|---|---|
| 24,359 411 |
0 | 24,359 411 |
|||
| 24,770 | 0 | 24,770 | |||
| 17,822 178 0 0 0 85 |
|||||
| 18,086 | 0 | 18,086 | |||
| 1,712 266 |
1,712 266 |
||||
| 1,978 | 0 | 1,978 | |||
| 823 24 10 |
823 24 10 |
||||
| 857 | 0 | 857 | |||
| 918 2,250 |
918 2,250 |
||||
| 3,168 | 0 | 3,168 | |||
| 420 284 |
420 284 |
||||
| 704 | 0 | 704 | |||
| 24,792 | 0 | 24,792 |
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Hartshill Bible Church CIO Report and Accounts for the period ended 5 April 2024
Notes to the accounts
7. Analysis of funds at the end of the period
| Balance at 17 Mar 2023 £ Restricted funds 0 General fund 0 Transferred from HBC Unincorporated Charity Total Funds 0 |
Balance at 17 Mar 2023 £ |
Balance at 17 Mar 2023 £ |
Receipts £ |
Payments £ |
Transfer Between Funds £ |
Transfer Between Funds £ |
Balance at 5 Apr 2024 £ |
Balance at 5 Apr 2024 £ |
|
|---|---|---|---|---|---|---|---|---|---|
| at | |||||||||
| 0 | 0 | 0 | 0 | 0 | |||||
| 0 | 24,771 | (24,792) | 0 | (21) | |||||
| 84,303 | 0 | 0 | 84,303 | ||||||
| 0 | 109,074 | (24,792) | 0 | 84,282 |
8. Analysis of Grants to the end of the period
| Grants to Institutions The Christian Institute DBI Partners UK Morning Star (South Africa) Evangelical Free Church Myanmar Metropolitan Mission Total Grants to Institutions Grants to Individuals Total Grants in Period |
Period to 05/04/2024 Unrestricted Funds £ 600 300 450 600 300 |
Period to 05/04/2024 Unrestricted Funds £ 600 300 450 600 300 |
Period to 05/04/2024 Restricted Funds £ 0 0 0 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 0 0 0 |
Period to 05/04/2024 Restricted Funds £ 0 0 0 0 0 |
Period to 05/04/2024 Total Funds £ 600 300 450 600 300 |
Period to 05/04/2024 Total Funds £ 600 300 450 600 300 |
|
|---|---|---|---|---|---|---|---|---|
| 2,250 | 0 | 2,250 | ||||||
| 918 | 0 | 918 | ||||||
| 3,168 | 0 | 3,168 |
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