2021-01-31-accounts - Huddersfield Christian Fellowship

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Trustees'	Report		1-5
Statement	ofTrustees'	Responsibilities
Auditors'	Report		7-9
Statement	of Financial	Activities	10-11
Balance Sheet			12 - 13
Statement	ofCash Flow		14 - 15
Notes to the Accounts			16-27
Revenue	and Trading	Accounts	28- 30

		2021	2020
Income and Expenditure
Incoming Resources
Fund Raising Income	2	107,354	424,156
Charitable Income	3	1,312,828	1,458,952
Investment Income	4	18	13
Other Income	5	344,938	226,239
Total Incoming Resources		1,765,136	2,109,360
Resources Expended
Fund Raising Costs	6	308,180	479,089
Charitable Activities Governance Costs Finance Costs	7 8 9	967,456 18,884 73,826	1,024,796 11,700 116,058
Total Resources Expended	10	1,368,346	1,631,643
Net Incoming Resources for the Year		396,792	477,717
Balances brought forward at I February		8,644,552	8,166,835
Balances carried forward at 31January		9,041,345	8,644,552

	Note	2021	2020
			E
Income and Expenditure
Incoming Resources
Fund Raising Income	2	107,354	424,156
Charitable Income	3	1,312,828	1,458,952
Investment Income	4	18	13
Other Income	5	286,311	121,115
Total Incoming Resources		1,706,511	2,004,236
Resources Expended
Fund Raising Costs Charitable Activities Governance Costs	6 7 8	308,180 758,428 6265	479,089 834,184 7215
Finance Costs	9	3,104	3,104
Total Resources Expended	10	1,075,977	1,323,592
Net Incoming Resources for the Year		630,534	680,644
Balances brought forward at 1 February		12,001,472	11,320,828
Balances carried forward at 31January		12,632,006	12,001,472

		Note	2021f	2020f
Cash flow from operating activities
Cash generated from operations Finance costs Net cash inflow from operations		25 9	592,719 ~33.026 518,893	764,634 ~116,050 648,576
Investing activities
Purchase oftangible fixed assets			(12,155)	(97,922)
Proceeds from sale offixed assets				12,954
Net cash used in investing activities			(12,155)	(84,968)
Finance activities
Repayment ofbank loans			(110,217)	(514,129)
Repayment ofoverdraft (Repayment)/increase in hire purchase Repayment ofother loans Net cash provided by (used in) financing	activities		(277,923) (38,952) ~0.000 (436,092)	(26,171) 15,781 ~41,000 (567,519)
Net cash increase/(decrease) in cash and cash equivalents			70,646	(3,911)
Cash and cash equivalents at the beginning	ofthe year		59,156	63,067
Cash and cash equivalents at end ofyear		26	129,002	00,106

		Note	2021 f	2020 f
Cash flow from operating activities
Cash generated from operations Finance costs Net cash inflow from operations		25 9	109,370 ~3,104 106,266	89,959 ~3.104 86,855
Investing activities
Purchase of tangible fixed assets Proceeds from sale offixed assets Net cash used in investing activities			(12,155) (12,155)	(52,893) 12,954 (39,939)
Finance activities
Repayment m hire purchase Repayment of other loans Net cash provided by (used in) financing	activities		(12,191) ~12,000 (24,191)	(12,192) ~41.000 (53,192)
Net cash increase/(decrease) in cash and cash equivalents			69,920	(6,276)
Cash and cash equivalents at the beginning	of the year		56,791	63,067
Cash and cash equivalents at end ofyear		26	126,711	56,791

estimated	residual value ofeach a	, , sset over its expected useful life, at the	, , sset over its expected useful life, at the
Freehold	Building	- 1'/x on a straight-line basis
Property	Improvements	-15'/v on reducing	balance basis
Fixtures,	Fittings & Equipment	- 15iyo on reducing	balance basis
Motor Vehicle		- 20'/o on reducing	balance basis


Fund Raising Income			2021	2020
			E
Catering Centre Books and Crafts			3,130 104,224	32,934 391,222
			107,354	424,156
Charitable Income			2021	2020
			K	E
Offerings and Tithes Donations			1,292,527 20,301	1,418,834 40,118
			1,312,828	1,458,952
Investment Income			2021	2020
			E	K
Bank Interest			18	13
			18	13
Other Income	(Consolidated) 2021 2020		(Charity) 2021 2020
	K	E	E	E
Rents Received Functions Sundries Domicilary Care Fees	34,391 2,130 10,303 35,671	137,061 24,323 43,187 21,668	19,028 2,130 10,303	53,605 24,323 43,187
Coronavirus funding	262,443		254,850
	344,938	226,239	286,311	121,1'I5
Fund Raising Costs			2021	2020
			K	E
Catering Books and Music Coffee, Book Shop, Fizzy Lizard and Care	Services		10.212 483	33,641 1,615
Cost ofSales Wages and Salaries			45,959 226,242	177,648 224,721
Recruitment costs			50	217
Training costs and uniform				214
Rates, Water and Insurance			3,024	4,435
Telephone Office costs and repairs Postage, Stationery and Advertising Operating lease			1,700 4,481 3,349	5,024 10,894 3,409
Bank and Credit Charges Incidentals			3,193 469	6,294 623
Depreciation			8,560	9,879
Loss/(Profit) on disposal of fixed assets			458	475
			308,180	479,089

3	Charitable Income Offerings and Tithes Donations

Charitable activities		(Consolidated) 2021 2020	(Consolidated) 2021 2020	(Charity) 2021 2020	(Charity) 2021 2020
		6
Trustees Remuneration		105,460	101,959	105,460	101,959
Missions and Outreach		14,786	35,212	14,786	35,212
Gifts (note 21)		47,439	60,190	47,439	60,190
Ministry costs		2,350	14,352	2,350	14,352
Property Running Costs		159,097	184,011	157,057	180,377
Youth and childrens work		48	785	48	785
Trips		1,400	1,728	1,400	1,728
Wages and Salaries		362,215	319,001	302,267	280,653
Staff training and uniform		62	1,273
Printing, Postage, Stationery	and Advertisin&	23,718	13,117	23,662	12,917
Conference Fees and Subscriptions		110	417	110	417
Events costs		1,812	24,337	1,812	24,337
ITcosts		16,455	15,546	16,455	15,546
Motor Expenses		10,037	6,650	6,125	5,326
Cleaning		4,466	9,982	4,179	9,772
Bank and Credit Charges		7,482	11,751	2,557	3,679
Sundry Expenses		2,192	15,649	2.179	15,392
Operating lease rental		41,444	42,784	41,444	42,784
Depreciation Loss/(Profit) on disposal of fixed assets		166,463 426 967,456	171,221 ~5169 1,024,796	28,678 420 758,428	33,927 ~5,169 834,184

Governance costs		(Consolidated) 2021 2020	(Consolidated) 2021 2020	(Charity) 2021	2020
			6	E
Audit and Accountancy Professional Fees	Fees	13,015 5,869	11,415 285	6,265	7,215
		18,884	11,700	6,265	7,215

Finance costs		2021f 2020 (Consolidated)	2021f 2020 (Consolidated)	(Charity) 2021	2020 6
Bank interest on loans		56,767	92,089
Bank overdraft	interest	11,082	14,033
Hire purchase	interest	5,977	9,936	3,104	3,104
		73,826	116,058	3,104	3,104

Total Resou	rces Expended	(Consolidated)
		Staff	Dep'n	Other	Total	Total
		Costs		Costs	2021	2020
				6	6
Fund Raising	and Publicity	226,242	8,560	73,378	308,180	479,089
Charitable Activities		362,215	166,463	438,778	967,456	1,024,796
Governance	Costs			18,884	te,e64	11,700
Finance Costs				73,826	73,826	116,058
		588,457	175,023	604,866	1,368,346	1,631,643

Staff Costs:
Wages and	Salaries
Social Security Costs
Pension costs
No employee	earned E60,000 p.a.	or more.
The average	number ofemployees	was:

(Consolidated)	(Consolidated)
2021	2020
E	E
534,259	459,727
45,487	39,094
8,711	6,554
588,457	498,821

					No.	No.
		Full Time			17	15
		Part Time			23	27
					40	42
Total Resources Expended		(Charity)
		Staff	Dep'n	Other	Total	Total
		Costs		Costs	2021	2020
				f	E	8
Fund Raising	and Publicity	226,242	8,560	73,378	308,180	479,089
Charitable Activities		302,267	28,678	427,483	758,428	834,184
Governance Costs				6,265	6,265	7,215
Finance Costs				3104	3104	3,104
		528,509	37,238	510,230	1,075,977	1,323,592
Staff Costs:					E	E
Wages and Salaries					478,820	459,727
Social Security Costs					41,939	39,093
Pension costs					7,750	6,554
					528,509	505,374
No employee	earned f60,000	p.a. or more.

	2021	2020
Operating lease which expires	f	f
Within one year	51,420	40,700
Between two and five years	206,645	156,924
Over 5years
	258,065	197,624

Transactions with Trustees	Transactions with Trustees	and Connect	and Connect	ed Pers	ons
The Charity has remunerated		the following		amounts	to the Trustees
and persons connected Trustees	to the	Trustees:				2021f	2020f
Jonathan Skinner						55,000	54,897
Stuart Gladstone						40,000	36,792
James Lewis						10,460	10,271
~Ct 4						305,460	404,060
Lindsay Gladstone - being the		wife	ofSGladstone			21,575	21,583
Wendy Skinner - being	the wife of		J Skinner			20,000	10,563
Sham Skinner- being the daughter			ofJ Skinner				1,036
Jo Lewis - being wife of	J Lewis					11,500 53035,	10,036 43,238

Tangible Fixed Assets (Consolidated)	Tangible Fixed Assets (Consolidated)
			Fixtures
	Freehold	Property	Fittings	Motor
	Property	Improvement&	&Equip	Vehicle	Total
	8	6		6	E
Cost
Balance at 1 February 2020	13,575,316	2,074	738,597	46,625	14,362,612
Additions Disposal		3,387	8,768 ~3.922		12,155 ~3.922
Balance at 31January 2021	13,575,316	5,461	743,443	46,625	14,370,845
Accumulated Depreciation
Balance at 1 February 2020	125,749	705	433,943	33,344	593,741
Charge for Year Disposal Balance at 31January 2021	125,749 251,498	399 1,104	46,219 ~3,044 477,118	2,656 36,000	175,023 ~3,044 765,720
Net Book Values
At 31 January 2021	13,323,818	4,357	266,325	10,625	13,605,125
At 31 January 2020	13,449,567	1,369	304,654	13,281	13,768,871
Included above are assets held under finance		leases or hire	purchase contracts	as follows;
				Fixtures, Fittings
					8 Equip f
Net Book Values
At 31 January 2021					39,026
Depreciation charge for the year
At 31 January 2021					10,416

Tangible Fixed Assets (Charity)
				Fixtures
Freehold		Property		Fittings	Motor
Property f		improvement&		&Equip f	Vehicle f	Total
Cost
Balance at 1 February 2020			2,074	604,922	46,625	653,621
Additions Disposal Balance at 31 January 2021			3,387 5,461	8,768 ~2922 609,768	46,625	12,155 ~3,022 661,094
Accumulated Depreciation
Balance at 1 February 2020			705	380,069	33,344	414,118
Charge for Year Disposal Balance at 31 January 2021			399 1,104	34,183 ~3,044 411,208	2,656 36,000	37,238 ~3.044 448,312
Net Book Values
At 31 January 2021		4,357		190,560	10,625	213,542
At 31 January 2020			1,369	224,853	13,281	239,503
Included above are assets held under	finance leases or hire			purchase contracts as follows:
					Fixtures, Fittings
						&Equip f
Net Book Values
At 31 January 2021						25,094
Depreciation charge for the year
At 31 January 2021						4,428
All assets are held for the furtherance	of the Charity's		objects and are stated al their historic
cost.

Capital Commitments	Capital Commitments			2021f	2020f
Authorised	but not contracted		for (Consolidated)
Authorised	and contracted	for	(Consolidated)

Investments in subsidiary	(Consolidated) 2021 2020	2021	(Charity)	2020
	6	8		6
Cost at 1 February 2020			104		104
Additions
Cost 31 January 2021			104		104

16	Stocks				(Consolidated) 2021 2020	(Consolidated) 2021 2020	(Charity) 2021 2020	(Charity) 2021 2020
					6	6	6
	Bookshop				38,620	39,072	38,620	39,072
	Coffee Shop & Fizzy		Lizard		4,002	5,615	4,002	5,615
					42,622	44,687	42,622	44,687
17	Debtors				(Consolidated) 2021 2020		(Charity) 2021 2020
					8	6	6	6
	Trade debtors				10,251	11,836	10,080	11,731
	Taxation Recoverable				10,128	11,621	10,128	11,621
	VAT						819
	Pension control				182		182
	Prepayments				65,557	47,036	59,282
	Amount Owed	by Promised		Land
	Developments	Ltd					12,201,551	11,711,538
	Amount Owed	by Cathedral		House
	Care Services	Ltd					58 736	30236
					86,118	70,493	12,340,778	11,806,871
18	Liabilities: Amounts		falling	due within one y	(Consolidated) 2021 2020		(Charity) 2021 2020
					6	K
	Bank Overdraft				18,939	296,862
	Trade Creditors				7,969		7,927
	PAYE				9,116	9,955	9,116	9,955
	VAT				2,887	9,541		14,480
	Sundry creditors				645		645	2
	Accruals				15,645	54,006	6,239	30,032
	Hire purchase	liability			17,225	38,952	3,824	12,191
	Bank loan				441,000	516,000
	Other loans				64,000	76,000	64,000	76,000
					577,426	1,001,316	91,751	142,660

25	Cash generated from operations	(Consolidated) 2021 2020	(Consolidated) 2021 2020	(Charity) 2021 2020	(Charity) 2021 2020
		E	6	E	6
	Profit for the year after tax	396,792	477,717	630,534	680,644
	Adjusted for:
	Finance costs	73,826	116,058	3,104	3,104
	Depreciation of tangible assets	175,023	181,100	37,238	43,806
	Loss/(profit) on sale ofassets	878	(4,694)	878	(4,694)
	Movement in working capital
	Decrease in stock	2,065	12,717	2,065	12,717
	Decrease/(increase) in debtors	(15,625)	(6,112)	(533,907)	(619,165)
	(Decrease)/increase in creditors	(40,240)	(12,152)	(30,542)	(26,453)
	Cash generated from operations	592,719	764,634	109,370	69,959
26	Analysis ofcash and cash equivalents	(Consolidated)		(Charity)
		2021	2020	2021	2020
	Cash at bank and in hand	129,802	59,156	126,711	56,791
	Overdraft facility repayable on demand
	Total cash and cash equivalents
		129,802	59,156	126,711	56,791

CHARITY
Revenue Account for	the		Year Ended 31January 2021
				2021		2020
						E	6
INCOME
Offerings and Tithes				1,072,048		1,207,684
Special appeal offering				30,993
Taxation Refunds				189,486		211,150
Donations				20,301		40,118
Bank Deposit Interest				18		13
Sundries				10.303		43,187
Rents Received				19,028		53,605
Functions				2,130		24,323
Catering				3,130		32,934
					1,347,437		1,613,014
EXPENDITURE
Wages				267,824		249,084
Employers NIC				30,038		27,871
Employers Pension costs				4,405		3,698
Property Running Costs				157,057		180,377
Gifts				47,439		60,190
Ministry costs				2,350		14,352
Books and Music				483		1,615
Postage and Stationery				8,088		8,943
Advertising				15,574		3,974
Catering				10,212		33,641
Cleaning Conference, Fees and	Subscriptions			4,179 110		9,772 417
Youth and childrens work				48		785
Trips				1,400		1,728
Audit and Accountancy		Fees		3,640		4,295
Pastors and Elders Remuneration				105,460		101,959
Missions and Outreach				14,786		35,212
Events costs				1,812		24,337
ITcosts				16,455		15,546
Motor Expenses				6.125		5,326
Sundries				2,179		15,392
Operating lease rental				41,444		42,784
Bank and Credit Charges				2,557		3,679
Hire purchase interest Depreciation Loss/(profit) on disposal		of ffxed assets		3,104 28,678 420		3,104 33,927 ~5.169
					775,867		876,839
OTHER OPERATING	INCOME
Coronavirus job retention			scheme grant	117,558
					117,558
Surplus For The Year					689,128		736,175

Revenue Account	for the	Y	ear Ended 31 J	anuary 2021
				Book	Coffee	Fizzy	2021	2020
				Shop	Shop	Lizard	Total	Total
				6	6	6	6	E
SALES				23,941	36,243	44,040	104,224	391,222
PURCHASES				16,428	13,646	13,519	43,593	164,932
Stock Movement				452	1,698	216	2,366	12,716
GROSS PROFIT				7,061	20,899	30,305	58,265	213,574
EXPENDITURE
Wages				30,201	93,883	86,912	210,996	210,643
Employers NIC				1,792	7,272	2,837	11,901	11,222
Employers Pension	Costs			533	1,970	842	3,345	2,856
Recruitment costs						50	50	217
Training costs								214
Rates, Water and	Insurance			999	913	1.112	3,024	4,435
Conference &Subscription			fees	314	1,339	47	1,700	5,024
Office costs and repairs				94	2,092	2,295	4,481	10,894
Postage Stationery,	IT and		Advertising	1,984	1,092	273	3,349	3,409
Audit and Accountancy				875	875	875	2,625	2,920
Operating lease
Bank and Credit Charges				774	1,051	1,368	3,193	6,294
Incidentals				175	290	4	469	623
(Profit)/Loss on disposal of			fixed assets	9	449		458	475
				37,750	111,226	96,615	245,591	259,226
OTHER OPERATING INCOME
Coronavirus job retention		scheme grant		16,161	68,036	31,071	115,268
Other Coronavirus	funding					22,024	22,024
(Loss) Before Depreciation				(14,528)	(22,291)	(13,215)	(50,034)	(45,652)
Less: Depreciation				(1,112)	(2,270)	(5,178)	(8,560)	(9,879)
(Loss) For The Year				15640	24,561	18,393	58,594	55,531

HUDDERSFIELD CHRISTIAN FELLOWSHIP	HUDDERSFIELD CHRISTIAN FELLOWSHIP	HUDDERSFIELD CHRISTIAN FELLOWSHIP	HUDDERSFIELD CHRISTIAN FELLOWSHIP	HUDDERSFIELD CHRISTIAN FELLOWSHIP
PROMISED LAND DEVELOPMENTS LIMITED
Revenue Account	for	the	Year Ended 31 January 2021
					2021	2020
INCOME					E E	E
Rents Received					15,363	83,456
					15,363	83,456
EXPENDITURE
Rent and rates					154	154
Property repairs						1,594
Professional fees					5,521
Audit and Accountancy		Fees			2,500	1,700
Bank and Credit Charges					4,708	8,007
Sundries					13	13
Bank interest on loan		and	overdraft		67,849	106,122
Hire purchase interest					2,873	6,832
					83,618	124,422
(Loss) Before Depreciation					(68,255)	(40,966)
Less: Depreciation					(137,732)	(137,231)
(Loss) For The Year					205,987	178,197
CATHEDRAL HOUSE		CARE SERVICES		LIMITED	2021	2020
Revenue Account	for the		Year Ended 31 January 2021		E E
INCOME
Domicilary Care Fees		and	Cross chargable	income	35,671	21,668
					35,671	21,668
DIRECT COSTS
Wages					55,439	36,146
Employers NIC					3,548	1,753
Employers Pension	costs				961	449
Staff Training						871
Staff Uniform					62	402
Mileage Charges					3,912	1,324
Sundries						244
					63,922	41,189
ADMIN COSTS
Cleaning					287	210
Insurance					1,886	1,886
Postage					53	38
Professional Fees					348	285
Audit and Accountancy		Fees			4,250	2,500
Bank and Credit Charges					217	65
Stationery					3	162
					7,044	5,146
OTHER OPERATING		INCOME
Coronavirus job retention			scheme grant		6,599
Other Coronavirus	funding				994
					7,593
(Loss) Before Depreciation					(27,702)	(24,667)
Less: Depreciation					~53	~63
(Loss) For The Year					~27 755	24,730