2022-01-31-accounts - Huddersfield Christian Fellowship

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Trustees' Report		1-5
Statement ofTrustees'	Responsibilities
Auditors' Report		7-9
Statement ofFinancial	Activities	10-11
Balance Sheet		12-13
Statement ofCash Flow		14-15
Notes to the Accounts		16-26
Revenue and Trading	Accounts	27 - 29

		2022	2021
		6	E
Income and Expenditure
Incoming Resources
Fund Raising Income	2	253,963	107,354
Charitable Income	3	1,293,053	1,312,828
Investment Income	4	7	18
Other Income	5	274,664	344,938
Total Incoming Resources		1,821,687	1,765,138
Resources Expended
Fund Raising Costs	6	357,245	308,180
Charitable Activities	7	964,377	967,456
Governance Coals	8	12,925	18,884
Finance Costs	9	56,115	73,826
Total Resources Expended	10	1,390,662	1,368,346
Net Incoming Resources for the Year		431,025	396,792
Balances brought forward at 1 February		9,041,344	8.644,552
Balances carried forward at 31January		9,472,369	9,041,344

	Note	2022	2021
		E	E
Income and Expenditure
Incoming Resources
Fund Raising Income	2	253,963	107,354
Charitable Income	3	1,293,053	1,312,828
Investment Income	4	7	18
Other Income	5	228,796	286,311
Total Incoming Resources		1,775,819	1,706,511
Resources Expended
Fund Raising Costs	6	357,245	308,180
Charitable Activities	7	746,964	758,428
Governance Costs	8	6,927	6,265
Finance Costs	9	999	3,104
Total Resources Expended	10	1,112,135	1,075,977
Net Incoming Resources for the Year		663,684	630,534
Balances brought forward at 1 February		12,632,006	12,001,472
Balances carried forward at 31January		13,295,690	12,632,006

Consolidated Cash Flow at	31 January 2022
			Note	2022		2021
				E		E
Cash flow from operating	activities
Cash generated from operations Finance costs			25 9	698,574 ~56,115	592,719 ~73,$26
Net cash inflow from operations				642,459		518,893
Investing activities
Purchase oftangible fixed assets				(23,184)		(12,155)
Proceeds from sale offixed	assets
Net cash used in investing	activities			(23,184)		(12,155)
Finance activities
Repayment of bank loans				(473,447)		(110,217)
Repayment of overdraft (Repayment)/increase in hire purchase Repayment ofother loans				(16,939) (17,225) ~OO.MO	(277,923) (38,952) ~9.969
Net cash provided by (used in) financing		activities		(541,611)		(436,092)
Net cash increase/(decrease)	in cash and cash equivalents			77,664		70,646
Cash and cash equivalents	at the beginning	of the year		129,802		59,156
Cash and cash equivalents	at end ofyear		26	2D7466	,	12$,$92

Cash Flow at 31 January 2022	Cash Flow at 31 January 2022
			Note	2022	2021
				E	6
Cash flow from operating	activities
Cash generated from operations Finance costs Net cash inflow from operations			25 0	76,911 ~999 75,912	109,370 ~3,104 106,266
Investing activities
Purchase oftangible fixed assets				(23,184)	(12,155)
Proceeds from sale offixed	assets
Net cash used in investing	activities			(23,184)	(12,155)
Finance activities
Repayment in hire purchase Repayment of other loans				(3,824) ~32,00D	(12,191) ~12.000
Net cash provided by (used in) financing		activities		(35,824)	(24,191)
Net cash increase/(decrease)	in cash and cash equivalents			16,904	69,920
Cash and cash equivalents	at the beginning	ofthe year		126,711	56,791
Cash and cash equivalents	at end ofyear		26	143,615	126,711

2	Fund Raising Income
	Catering
	Centre Books and Crafts


2	Fund Raising Income			2022	2021
				8	8
	Catering			8,066	3,130
	Centre Books and Crafts			245,897	104,224
				253,963	107,354
3	Charitable Income			2022	2021
					8
	Offerings and Tithes			1,270,124	1,292,527
	Donations			22,929	20,301
				1,293,053	1,312,828
4	Investment Income			2022	2021
				8	K
	Bank Interest			7	18
					18
		(Consolidated)		(Charity)
5	Other Income	2022	2021	2022	2021
		8		8	K
	Rents Received	152,385	34,391	152,385	19,028
	Trips	6,505		6,505
	Functions	590	2,130	590	2,130
	Sundries	5,779	10,303	5,779	10,303
	Domicilary Care Fees	45,521	35,671
	Coronavirus funding	63,884	262,443	63,537	254,850
		274,664	344938	228,796	286,311
6	Fund Raising Costs			2022	2021
					8
	Catering			10,638	10,212
	Books and Music			4,646	483
	Coffee, Book Shop, Fizzy Lizard and Care	Services-
	Cost ofSales			90,937	45,959
	Wages and Salaries			212,113	226,242
	Training costs and uniform			729	50
	Rates, Water and Insurance			4.769	3,024
	Telephone			2,139	1,700
	Office costs and repairs			8,691	4,481
	Postage, Stationery and Advertising			6,941	3,349
	Bank and Credit Charges			5,341	3,193
	Incidentals			616	469
	Depreciation			7,724	8,560
	Loss/(Profit) on disposal offixed assets			1,961	458
				357,245	308,180

						(Conso	Iidated)	(Charity)	(Charity)
7	Charitable activities					2022	2021	2022		2021
	Trustees Remuneration					125,750	105,460	125,750		105,460
	Missions and Outreach					20,433	14,786	20,433		14,786
	Gifts (note 21)					12.779	47,439	12,779		47,439
	Ministry costs					1,284	2,350	1,284		2,350
	Property Running	Costs				193,026	159,097	184,747		157,057
	Youth and childrens		work			78	48	78		48
	Trips					2,030	1,400	2,030		1,400
	Wages and Salaries					359,747	362,215	293,003		302,267
	Staff training and uniform					454	62
	Printing, Postage,	Stationery and Advertisinr				298	23,718	99		23,662
	Conference Fees	and Subscriptions				1,192	110	1,192		110
	Events costs					1,777	1,812	1,777		1,812
	ITcosts					16,487	16,455	16,487		16,455
	Motor Expenses					6,726	10,037	6,267		6,125
	Cleaning					4,947	4,466	4,867		4,179
	Bank and Credit Charges					8,617	7,482	3,412		2,557
	Sundry Expenses					769	2,192	756		2,179
	Operating lease rental					45,992	41,444	45,992		41,444
	Depreciation					161,883	166,463	25,903		28,678
	Loss/(Profit) on disposal			offixed assets		108	420	108		420
						964,377	967,456	248884	,	288,428
						(Consolidated)		(Charity)
8	Governance costs					2022	2021	2022		2021
						5				5
	Audit and Accountancy			Fees		12,577	13,015	6,927		6,265
	Professional Fees					348	5,869
						12,925	18,884	6,927		6,265
						(Consolidated)		(Charity)
9	Finance costs					2022	2021	2022		2021
						6	8	6
	Bank interest on loans					53,622	60,538
	Bank overdraft interest						7,311
	Hire purchase interest					2,493	5,977	999		3,104
						56,115	73,826	999		3,104
10	Total Resources	Expended (Consolidated)
					Staff	Dep'n	Other	Total		Total
					Costs		Costs	2022		2021
						6	5	5		5
	Fund Raising and	Publicity			212,113	7,724	137,408	357,245		308,180
	Charitable Activities				359,747	161,883	442,747	964,377		967,456
	Governance Costs						12,925	12,925		18,884
	Finance Costs						56,115	56,115		23 828
					571,860	169,607	649,195	1,390,662	1,368,346

							(Consolidated)	(Consolidated)
							2022	2021
Staff Costs:							6
Wages and Salaries							515,909	478,820
Social Security Costs							46,537	41,940
Pension cosis							9,414	7,750
							571,860	520,760
No employee	earned	E60,000 p.a.or more.
The average	number	ofemployees		was:
							No	No.
				Full Time			21	15
				Part Time			13	27
							34	43
Total Resources Expended			(Charity)
				Staff	Dep'n	Other	Total	Total
				Costs 6	f	Costs 6	2022	2021 6
Fund Raising	and Publicity			212,113	7,724	137,408	357,245	308,180
Charitable Activities				293,003	25,903	428,058	746,964	758,428
Governance	Costs					6,927	6,927	6,265
Finance Costs						999	999	3,104
				505,116	33,627	573,392	1,112135	1,075,977
Staff Costs:							6	6
Wages and Salaries							453,325	478,820
Social Security Costs							43,485	41,939
Pension costs							8,306	7,750
							505,116	528,509
No employee	earned	660,000	p.a.or more.
The average	number	ofemployees		was:
							No	No.
				Full Time			19	20
				Pari Time			11	15
							30	35

	2022	2021
Operating lease which expires:	K	6
Within one year	20,081	51,420
Between two and five years	71,743	206,645
Over 5years	22,420
	114,244	258,065

Transactions with Trustees	Transactions with Trustees	and Connected Pers	and Connected Pers	ons
The Charity has remunerated		the following amounts		to the Trustees
and persons connected	to the	Trustees:			2022	2021
Trustees					E	E
Jonathan Skinner					55,833	55,000
Stuart Gladstone					41,250	40,000
James Lewis					28,667	10,460
~01 0					125700	105400
Lindsay Gladstone - being the		wife ofSGladstone			1,875	21,575
Wendy Skinner - being	the wife of		J Skinner		20,417	20,000
Sham Skinner- being the daughter			ofJ Skinner		2,617
Jo Lewis - being wife of	J Lewis				15,768	11,500
					40,071	53015

Tangible Fixed Assets (Consolidated)	Tangible Fixed Assets (Consolidated)
			Fixtures
	Freehold	Property	Fittings	Motor
	Property	Improvements	8Equip	Vehicle	Total
	8	6	8	8
Cost
Balance at 1 February 2021	13,575,316	5,461	743,443	46,625	14,370,845
Additions Disposal		6,872	16,312 ~I3924		23,184 ~13.924
Balance at 31 January 2022	13,575,316	12,333	745,$31	46,625	14,330,135
Accumulated Depreciation
Balance at 1 February 2021	251,498	1,104	477,116	36,000	765,720
Charge for Year Disposal Balance at 31 January 2022	125,749 377,247	1,045 2,149	40,688 ~11.605 535,$61	2,125 3$,125	169,607 ~11,855 $23,472
Net Book Values
At 31 January 2022	13,198,069	10,184	239,880	8,500	13,456,633
At 31 January 2021	13,323,818	4,357	266,325	10,625	13,605,125

			Fixtures
	Freehold	Property	Fittings	Motor
	Property	Improvements	&Equip	Vehicle	Totai
	5	E	6		6
Cost
Balance at 1 February 2021		5,461	609,768	46,625	661,854
Additions Disposal Balance at 31 January 2022		6,872 12,333	16,312 ~13.924 612,1515	46,825	23,184 ~13,924 671,114
Accumulated Depreciation
Balance al 1 February 2021		1,104	411,206	36,000	448,312
Charge for Year Disposal Balance at 31 January 2022		1,045 2,149	30,457 ~11,855 429,810	2,125 38,125	33,627 ~11,655 470,084
Net Book Values
At 31 January 2022		10,184	182,346	8,500	201,030
At 31 January 2021		4,357	198,560	10,625	213,542

Investments in subsidiary	(Consolidated) 2022 2021	(Consolidated) 2022 2021	2022	(Charity)
	8	8	8
Cost at 1 February 2020				104	104
Additions
Cost 31 January 2021				104	104

16	Stocks				(Consolidated) 2022 2021 8 f	(Consolidated) 2022 2021 8 f	(Charity) 2022 2021 8 8	(Charity) 2022 2021 8 8
	Bookshop				31,099	38,620	31,099	38,620
	Coffee Shop &Fizzy		Lizard		6,063	4,002	6,063	4,002
					37,162	42,622	37,182	42,822
					(Consolidated)		(Charity)
17	Debtors				2022	2021	2022	2021
					8	6		8
	Trade debtors					10,251		10,080
	Taxation Recoverable				13,524	10,128	13,524	10,128
	VAT							819
	Pension control					182		182
	Prepayments				61,558	65,556	55,399	59,282
	Amount Owed	by Promised		Land
	Developments	Ltd					12,841,276	12,201,551
	Amount Owed	by Cathedral		House
	Care Services	Ltd					86935	58 736
					75,082	88,117	12,997,134	12,340,778
18	Liabilities: Amounts		falling	due within one y	(Consolidated) 2022 2021		(Charity) 2022 2021
					8	8		8
	Bank Overdraft					18,939
	Trade Creditors				27.843	7,969	27,843	7,927
	PAYE				2.217	9,116	2,217	9,116
	VAT				6,840	2,887	6,840
	Sundry creditors				99	645	101	645
	Accruals				22,526	15,645	14,354	6,239
	Hire purchase	liability				17,225		3,824
	Bank loan				624,000	441,000
	Otherloans				32,000	64,000	32,000	64,000
					715,525	577,426	83,355	91,751

			(Consolidated)	(Consolidated)	(Charity)	(Charity)
25	Cash generated from	operations	2022	2021	2022	2021
			6	6	6
	Profit for Ihe year after	tax	431,025	396,792	663,684	630,534
	Adjusted for:
	Finance costs		56,115	73,826	999	3,104
	Depreciaiion of tangible	assets	169,607	175,023	33,627	37,238
	Loss/(profit) on sale of	assets	2,069	878	2,069	878
	Movement in working	capital
	Decrease in stock		5,460	2,065	5,460	2,065
	Decrease/(increase) in	debtors	11,036)	(15,625)	(656,356)	(533,907)
	(Decrease)/increase in	creditors	23,262)	(40,240)	27,428	(30,542)
	Cash generated from	operations	698,574	592,719	76,911	109,370
26	Analysis ofcash and	cash equivalents	(Consolidated)		(Charity)
			2022	2021	2022	2021
	Cash at bank and in hand		207,466	129,802	143,615	126,711
	Overdraft facility repayable on demand
	Total cash and cash equivalents
			207,466	129,802	143,615	126,711

Revenue Account fo	r th	e	Year Ended 31 January	2022
				2022		2021
						6	8
INCOME
Offerings and Tithes				1,089,111		1,072,048
Special appeal offering						30,993
Taxation Refunds				181,013		189,486
Donations				22,929		20,301
Bank Deposit Interest				7		18
Sundnes				5,779		10,303
Rents Received				152,385		19,028
Functions				590		2,130
Trips				6,505
Catering				8,066		3,130
					1,466.385		1,347,437
EXPENDITURE
Wages				255,263		267,824
Employers NIC				32,445		30,038
Employers Pension	costs			5,295		4.405
Property Running Costs				184,747		157,057
Gifts				12,779		47,439
Ministry costs				1,284		2,350
Books and Music				4,646		483
Postage and Stationery				27		8,088
Advertising				72		15,574
Catering				10,638		10,212
Cleaning				4,867		4,179
Conference, Fees and Subscriptions				1,192		110
Youth and childrens	work			78		48
Trips				2,030		1,400
Audit and Accountancy		Fees		3,915		3,640
Pastors and Elders Remuneration				125,750		105,460
Missions and Outreach				20,433		14,786
Events costs				1,777		1,812
ITcosts				16,487		16,455
Motor Expenses				6,267		6,125
Sundries				756		2,179
Operating lease rental				45,992		41,444
Bank and Credit Charges				3,412		2,557
Hire purchase interest				999		3,104
Depreciation				25,903		28,678
Loss on disposal of fixed			assets	108		420
					767,162		775,867
OTHER OPERATING INCOME
Coronavirus job retention			scheme grant	30,237		117,558
					30,237		117,558
Surplus For The Year					729,460		689,128

Revenue Account	for the	Y	ear Ended 31 J	anuary 2022
				Book	Coffee	Fiuy	2022	2021
				Shop	Shop	Lizard	Total	Total
				6	8	8	8	8
SALES				48,086	104,578	93,233	245,897	104,224
PURCHASES				24,302	35,586	25,888	85,776	43,593
Stock Movement				7,521	(2,170)	(190)	5,161	2,366
GROSS PROFIT				16.263	71,162	67,535	154,960	58,265
EXPENDITURE
Wages				31,290	82,741	84,031	198,062	210,996
Employers NIC				2,010	6,814	2,216	11,040	11,901
Employers Pension	Costs			563	1,862	586	3,011	3,345
Training costs					679	50	729	50
Rates, Water and	Insurance			897	1,189	2,683	4,769	3,024
Conference &Subscription			fees	773	1,158	208	2,139	1,700
Office costs and repairs				399	5,026	3,266	8,691	4,481
Postage Stationery,	ITand		Advertising	1,856	1,221	3,864	6,941	3,349
Audit and Accountancy				1,004	1,004	1,004	3,012	2,625
Bank and Credit Charges				1,071	2,049	2,221	5,341	3,193
Incidentals				3	507	106	616	469
Loss on disposal of fixed		assets		1,866	95		1 961	458
				41,732	104,345	100,235	246,312	245,591
OTHER OPERATING INCOWIE
Coronavirus job retention		scheme grant		1,508	13,423	7,273	22,204	115,268
Other Coronavirus	funding					11,096	11,096	22.024
(Loss) Before Depreciation				(23,961)	(19,760)	(14,331)	(58,052)	(50,034)
Less: Depreciation				(825)	(2,160)	(4,739)	(7,724)	(8,560)
(Loss) For The Year				4786	21920	19070	es 776	se s94

					2022	2021
INCOME					6 6	6
Rents Received						15,363
						15,363
EXPENDITURE
Rent and rates					154	154
Property repairs					6,147
Professional fees						5,521
Audit and Accountancy		Fees			2,500	2,500
Bank and Credit Charges					4,992	4,708
Sundnes					13	13
Bank interest on loan		and	overdraft		53,622	67.849
Hire purchase interest					1,494	2,873
					68,922	83,618
(Loss) Before Depreciation					(68,922)	(68,255)
Less: Depreciation					(135,935)	(137,732)
(Loss) For The Year					J2204,002	205,987
CATHEDRAL HOUSE		CARE SERVICES		LIMITED	2022	2021
Revenue Account	for the		Year Ended 31January 2022		E 8
INCOME
Domicilary Care Fees		and	Cross chargable	income	45,521	35,671
					45.521	35,671
DIRECT COSTS
Wages					62,584	55,439
Employers NIC					3,052	3,548
Employers Pension	costs				1,108	961
Staff Uniform					454	62
Mileage Charges					459	3,912
Sundries
					67,657	63,922
ADMIN COSTS
Cleaning					80	287
Insurance					1,978	1,886
Postage						53
Professional Fees					348	348
Audit and Accountancy		Fees			3,150	4,250
Bank and Credit Charges					213	217
Stationery					199	3
					5,968	7,044
OTHER OPERATING		INCOME
Coronavirus job retention			scheme grant		347	6,599
Other Coronavirus	funding					994
					347	7.593
(Loss) Before Depreciation					(27,757)	(27,702)
Less: Depreciation					~45	~53
(Loss) For The Year					~22, 002	27,755