Hi11gborough Tabérnacle Congregational Church - Woyklng Funds
( Rggi¥tsrgd charity. Number 235206)
FINANCIAL STATEMENTS
for the year ended 31 December 2024
Contents
Page
Legal Infomation
Committee report
Examiner8 report
Statement of financial a¢tivitie$
Balance sheet
Notes to the accounts

Hi115borough Tabernacle Congregatlonal Church . Working Funds
Legal Inforniatlon
Trustees
Margaret Taylor
Josephine Mary Gelder
Angela Hool8
Eric TaySor
Jillian Winnard
Jennifer Morton
Registered Charity Number
235206
Princlpal Address
Josephine Mary Gelder
Hillsborough Tabernacle Church
Clo 21 Leader Road
Sheffield
S6 4GG
Bankers
Virgin Money
157 Bradfield Road
Sheffield
S6 2LY
CCLA Investment Management Ltd
COIF Charity Funds
Senator House
85 Queen Street
London
EC4V 4ET
Independent Examiner
Craig Williamson
White Rose Accounting for Charities
The Ghyll
Threapland
Aspatria
CA7 2EL

Hlllsborough Tabgrnacl• Con9regatlonal Church . Worklng Funds
Trystèts. report
The trustees a￿ pleased to pre8enttheir ￿POrt and financ4al statements ol
the chanty foi year ended 31 Dec*mber 2024
Oryanisation
Hill3borough Tabernacle 1$ ? rggi$tered charity and is govern￿ by 8 degd of trust
dated 13 December 1900, 8$ 8mende4 16 Morch 2004 and amended 17 Novernbèr2017 to thg
Congr8gatsonal Federation Approved Governing Documonl.
illsborou9h Tabernacle Congr8gational church-w0￿.ng Fund5 was ?nt8red oll the ￿gIster of
Charities on the 8 September 1985.
Obi8¢ts ofth8 charity
The Objects ol the ch8rity are for. Relig￿U5 Worship. the provision ol soGi81 aclivit*s.
b¢y8 brwade, ACE. Help in Hillsborough, Blbb 8Wdy roorn hSie to community 9roups.
Publlc Bonefit Statement
The Manag8ment Tru5t8e5 matt bi monthly and ovgrseg all a¢tivili8s organised by the Chuich
ccrnmunily. This en$ure$ Such bodies comply with any statutory requiremen15 as well as operating
within the rules 8nd requirement8 of the church community. Hire of the h811 is rnonitored by the
trustees arKI ongoing contsGt with the leadets of community group$ is p8ramounl. ￿1 groups have
svjned an agreement specifying th8 terms and eondition$ underwhich thw a￿ pem)itted lo occupy
the premi$e$.
Revlew of activities
Without a full lime Mlnrsbr, ￿ continue to worship weekty with our Trustees, church mernbtrs and
loc21 preachers tsking our services along with th8 opportunity to attend joint s¢rvKe$ wilh the
Salvab'on Army. Wo continue to hokl Breakfast Church on Significant dales tt)roughoLiI the yeaT
which attract a large nurnber of people both young and okl. Technology has been ¢h8llenging Ihis
year whilst we worship in ditt6r8ntways in tho absence of an organist and wa ènjoyed inviting our
neigbours at Hi11sborough Trinity Methixli$l Church to tske p8rt in our Peniecost seNice and
telebralions. W• also weleomoé a m8mb•r 5nto our congregation.
Al the ChurGh Trustee$, mgrnbers and adhergnts bvork together and share the respon5ibillty fpr the
building and its cong￿gatiOn and users, both in pract￿al pastoral ways lo ensure that the
Church at the heart of Hillsborough continue8 to thrive.
Our church building continues to be busy ￿th Community and NHS groups u8iThJ the premi5e5 m051
days and we have not feh the need to increase rents this year, apart from the ex-man5e rent that has
remained static for a number of years.
With our increased numbers al Breakfast Church and the r8gulargiving by Church rnernbers directly
into the bank meantthat we viere 8bl8 lo rarde a signrficant arnount through GiftAd for thè year.
Improvements to the Churc* buikling have continued throughout the yearwilh thg In$tallotion of
privacy glas$ in th8 Church to safeguard our neighbours but we eontinug tD negotiate an agr88m8nt
for aecess out of our fire door Ihiough thè gardens ontC> Hawksley Avenue. We have also b8en abla
to come to an arrangement ￿th ioofets to pay for another firm to re$eal Ihe eeiling as this has
$lill not dried out aftpr 2 years which has delayed our redecorats.on programme.
Other improvements have Included new hand dryers, external lighting, Smoke d8teElors, wrfi,
ventilation. plastering and decoration ol the downstairs kitchen We continued lo experience morè
problems with the he8ting Systèm and havè agreed to ramove the radiator covers.
With the remaindei ol ourdonation from Brimminglon Church we We￿ abk 10 8gree the Instal￿t￿Tr
of larg8 tv's in new year linked io the speakers and laptop (rather than a projector) to
enhance our worship.
Energy costs are still Impa¢iin9 on our nsing monlhw expenses but we continue to ?njoy a healthy
ash flow and we have bgen able to mana99 all our expense$ frorn within our working account and
hav& transfered Some of th85e F[￿nIeS into our reserves lo take advantage of the hi9her interèst
r8te$ now being pak4.

Hiiisborough Tabernaclo Congregatlonal Church . Working Funds
Trustees. report continued
Trustees responslbilities for the financial statements
The truslees are responsible for preparing financial statements for
each financial period which show the state of affairs of the Charity and of the
surplus or deficit of the Charity for that period. In preparing those financial
statements, th8 Trustees are required to..
tj select suitable accounting policies and apply them consistently.,
E] observe the methods and principles in the Charities SORP FRS1102)-,
Q make judgements and estimates that ar8 reasonabl8 and prudent.
ri pr8pare the financial statements on a going con￿rn basis
unless it is inappropriate to presume that the charity will
continue in business.
The Trustees are responsible for keeping prop8r accounting records
which disclose with reasonable accuracy at any time the financial position of the
Charity and enable the Trustees to prepare financial statements.
The Trustees are responsible for safeguarding the assets of the
Charity and hen￿ for taking reasonable steps for the prevention of fraud and other
irregularities.
Signed on behalf of the Trustees on
15June 25 by
Josephine Mary Gelder
Trustee

Hillsborough Tabernacle Congregatlonal Church - Worklng Funds
Independent examine￿$ report to the trustees of
Hillsborough Tabernacle Congregational Church - Worklng Funds
I report on the accounts for the year ended 31 Dècember 2024. which are set out on pages 6 to
Respectlve responslbilities of trustees and examlner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees
consider that an audit is not required for this year under section 144{21 of the Charities Act 2011
(the 2011 Acll and that an independent examination is needed.
11 is my responsibility lo..
El examine the accounts under section 145 of the 2011 Act,.
o to follow the procedures laid down in the general Directions given by the Charity Commission
under section 14515llb} of the 2011 Act., and
lo state whether particular matters have come to my attention.
Basis of Indeper)dent examineff s report
My examination was carried out in accordance with the general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity and
a comparison of the accounts presented with those records. 11 also includes consideration of any
unusual items or disclosures in the accounts, and seeking explanations from you a5 trustees
Concerning any such mallers. The procedure$ undertaken do not provide all the evidence that
Would be required in an audit and consequently no opinion is given as lo whether the accounts
present a 'lrue and fair view, and the report is limited to those mallers Set out In the statement
below.
Independent examlnews statement
In connection with my examination, no matter has ¢ome to my attention..
(11 which gives me reasonable cause to believe that in any material respect the requirements..
El lo keep accounting records in accordance with section 130 of the 2011 Act., and
o to prepare accounts which accord with the accounting records and comply with the
accounting requirements of the 2011 Act
have not been mel., or
121 to which, in my opinion, attention should be drawn in order to enable a proper undeislanding
of the account
a¢hed.
Signed-.
Craig Williamson
While Rose Accounting for Charities
The Ghyll
Threapland
Aspalria
CA7 2EL
Dale..

Hillsborough Tabernacle Congregatlonal Church - Worklng Funds
Statement of Financial Activltles
for the year ended 31 DeGember 2024
Total
2024
Total
2023
Note
Incoming resources
Grants and donations
Offertory
Room rentals and Lennox Road ￿nt
Gift Aid
Bank Interest
Other Income
Total incoming resources
822
5,252
39,421
1,336
3,095
517
50,442
6,420
5,398
24,506
2,664
2,397
2,039
43,424
Resources expended
Ministry
Administration
Utilities
Insurance
Cleaning
Charitable donations I fees
Repairs and maintenance
Refurbishment
Other expenditure
Independent Examination
30
1,053
12,318
4,037
2,433
622
4,738
15,628
2,713
370
30
1,129
9,969
3,161
2,501
538
9,468
13,338
2,656
350
Total resources expended
43,942
43,140
Net incomingl(outgoing) resources
6,500
284
Total funds brought forward
Total funds carrled forward
1,895,205 1,894,921
1,901,705
1,895,205

Hillsborough Tabernacle Congregational Church - Worklng Funds
Balance Sheet as at 31 December 2024
2024
2023
Notes
Fixed Assets
1.800,000
1,800,000
Current assets
Working funds (Yorkshire Bank)
COIF - Development Fund
Cash
Total current assets
31,909
70,166
38,499
57,056
102,075
95,555
Creditors: amounts falling due
within one year
(370)
(350}
Net current assetsllliabilitiesl
101,705
95,205
Total ass8ts less Current liabilities
1,901,705
1,895,205
Net assets
1,901,705
1,895,205
Represented By
FUNDS
Fixed assets
Unrestricted income fund
Restricted funés
1,800,000
95,327
6,378
1,901,705
1,800,000
79,224
15,981
1,895,205
Signed on behalf of the Twstees
Dated 15.6.25
Josephine Mary Gelder
Trustee

Hillsborough Tabernacle Congregational Church - Working Funds
Notes to the accounts
for the year ending 31 December 2024
1 Accounting policies
{al Basls of preparatlon
The Financial Statements have teen prepared in accordance with the the Financial Reporting
standard applicable in the UK and Republic of Ireland {FRS1021, and the Accounting and
Reporting by Charits"es'. Statement of Recommended Practice appli¢able to charib'es
p￿parIng their accounts in accordance with FRS102 {effective from January 2015
and updated with effect from January 20161- (the Charities SORP IFRS10211, as modified for
$maller Charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
Ib) Grants, in¢luding grants for the purchase of fixed assets, are recognised in full in the
Income and expenditure account when they are receivable.
{c) Expenditure is reco9nised in the period in which costs are incurred.
Id) Depreciation is provided at rates calculated to write off the cost of each asset over its
expected useful life, as follows
Property
V8riable
reducing l increasing balan
le) Unreslricted funds are donations and other income r&c8ivabl& or generat&d for the objects
of the organisation without further specified purpose and are available as general funds.
If) Reslricled funds are to be used for $pecifi¢ purposes as laid down by the donor.
(g) The charity receives the benefit of work Carried out by volunteers of which no
valug is placed in the arKounts.
2 Grants Ideslgnated) & donatlon8
Donations
822
Total
822

Hillsborough Tabernacle Congregational Church - Working Funds
Notes to the accounts (contlnued)
for the year ended 31 December 2024
3 Fixed assets
Church
Bulldlng
Lennox
Road
Totals
Cost orvaluation
AI 01101124
Re-valualion
at 31112124
850,000
800,000
1,650,000
110,000
40,000
150,000
960,000
840,000
1,800,000
Dgpreciation
AI 01101124
Charge for the year
at 31112124
Net book value
at 31112124
1,650,000
150,000
1,800,000
Values taken from insurance schedule 2016- no depreciation applied
5 Creditors: arnounts falllng due wlthln one year
Independent examination
370
370
6 Fund balances
Broughl
fotward
Carried
fO￿ard
Income Expenditure
Revaluation
Fixed assets
Unrestricted funds
R8strieted Funds
1.800,000
79,224
15,981
1,800,000
95,327
6,378
50.442
134,339)
(9,603)
1.895,205
50,442
{43,942)
1.901.705