Hillingdon Pentecostal Church - Charities report - 19.1

REGISTERED COMPANY NUMBER: 10312664 (England and Wales)

REGISTERED CHARITY NUMBER: 1169334

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2018

for

Hillingdon Pentecostal Church

Hillingdon Pentecostal Church

Contents of the Financial Statements

for the Year Ended 31 December 2018

Page

Report of the Trustees

1 to 4

Independent Examiner's Report

5

Statement of Financial Activities

6 to 8

Balance Sheet

9 to 10

Notes to the Financial Statements

11 to 16

Hillingdon Pentecostal Church (Registered number: 10312664)

Report of the Trustees

for the Year Ended 31 December 2018

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with

the financial statements of the charity for the year ended 31 December 2018. The accounts have been prepared in

accordance with the accounting policies set out on page 11.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Church ("the Objects") are for the benefit of the public:

(a) To advance the Christian faith in accordance with the Statement in such ways and in such parts of the United

Kingdom or the world as the Church Council from time to time may think fit;

(b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods

or services of any kind including through the provision of counselling and support in such parts of the United Kingdom

or the world as the Church Council from time to time think fit; and

(c) To advance education in such ways and in such parts of the United Kingdom or the world as the Church Council

from time to time may think fit.

Significant activities

The Trustees keep in mind the Charity Commission's guidance on public benefit when planning our activities for the

year. As a matter of course, reference is made to our charitable objects and agreed objectives to aid decision-making. It

is the aim of Hillingdon Pentecostal Church to serve and meet the holistic need of the community, and we do this in

various ways as detailed below:

Weekly Services of Public Worship

We meet every Sunday morning and evening as a church community for public worship, teaching and observing the

Christian sacraments. The groups for children and young people also take place during this time. The church also meets

in five house fellowships on a twice monthly basis. Other services include prayer breakfasts, a week every quarter

dedicated to prayer and fasting, Easter, Christmas and New year services, men and women's meetings, baptismal

services and dedication services.

Christian Training and Study

The church undertook five courses that were run in the setting of the House fellowships that take place twice a month.

The church has also undertaken courses for the young people at HPC, when they meet on a Sunday. This is in addition to

teaching that takes place during the teaching time on a Sunday morning and evening service.

Special meetings for advancement of the Christian religion

The church organised an outreach event at Christmas, in this reporting year, on our local high street. The church recently

organised a Thanksgiving Service to commemorate the completion of the extension to the existing building. This was an

opportunity to invite friends and families, professionals who were involved in the building work and local councillors.

This was an opportunity to express the Christian faith to those attending through the medium of songs, visual media,

music and choir pieces.

Pastoral care of the Church members, adherents and the wider community

Pastoral care for church members is organised through House fellowship leaders and the deacon for pastoral care.

Pastoral care takes the form of Home visits, emergency childcare assistance, assistance with transportation, hospital

visits and phone calls. The men's fellowship has also been engaged in providing practical support such as garden upkeep

etc when required.

We also network and engage with government agencies when the particular needs of an individual member may require

us to do so.

We undertake activities for all age groups - details are in Achievements and Performance.

Volunteers

We acknowledge the valuable contribution made by volunteers from within our church community, without whom we

would be unable to offer such a wide range of activities for the public benefit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Activities for all age groups including the elderly and the youth

1.Hillingdon Street Angels

Our church is an active participant of The Hillingdon Street Angels which is an initiative of churches in Hillingdon, and

volunteers its members to help to provide a safe environment on our streets on Friday and Saturday nights with support

from the Metropolitan police and the London Borough of Hillingdon.

2.Working with Children

The aim of our children's work is to not only provide a fun and practical Biblical teaching curriculum but also to create

outreach opportunities to which children in the church can invite their friends, and we can invite children from the local

community.

Some of our activities were as follows: Pre-Christmas celebration, Family service which was led by the children of the

church, Easter presentation and bi- monthly meetings for volunteers who are part of the Children's work.

Over the years there has been a significant increase in the number of children attending church.

3.Youth Work

Our church is sensitive to the needs of its members regardless of age, gender, race and background. We have two groups

within the youth work with ages ranging from 12 to 14 and 15 to 19. Our aim is to build faith and provide the means to

make sound life choices. The young people have enjoyed activities together to build relationships. This included going

out to "Re-boot"- a Christian event for young people, assisting with the Thanksgiving service and church clear up.

The young people are considered to be a vital part of the church community and the activities that take place on a

Sunday morning as they volunteer in the music, worship and children's work on one Sunday of the month.

4.Women's Group

The ministry to women at the church takes place through three groups- Women Together, where women of all ages meet

together for a time of fellowship, teaching, activities, worship and refreshments. This takes place once every three

months.

The second Group is Rooted which takes place every month and is a time to study the Bible together. WeConnect is a

new group which meets once in two months and aims to provide a relaxed atmosphere for older women to meet together.

In addition, women from the church have attended the Woman to Woman conference hosted by Premier Christian

Radio.

5.Men's Group

Men's Fellowship runs as a group to empower and equip men to be positive role models in the family, church,

community and work place, and to help those in need. The Men's fellowship meets monthly providing an environment

for all men to share, fellowship and grow holistically. As part of the men's fellowship, we are conscious that the

engagement of our young people, is key, and we aim to encourage, communication and bonding through different events.

This year we have also began a new initiative called "The Men's Ministry Hands-on Initiative", where We are taking

requests from families connected directly or indirectly to the church who have need of practical, physical help, for

example: garden upkeep, large DIY tasks, lifting & shifting. This initiative has really helped a few families and

individuals in our church community.

6. Brunel Chaplaincy

The church also engages with Brunel University through the chaplains who volunteer here. The church has provided

meals for a student group event and have supported the work of the Christian Union at Brunel. Students from Brunel

University have also attended various courses run at the church. Children from the church have also participated at the

Brunel University Carol Service.

7. Assisting refugees

As the church has grown we have been actively involved in assisting refugees who have made this church their own.

This included accompanying them to appointments, contacting various organisations at their request, exploring English

language classes and a Christmas meal.

FINANCIAL REVIEW

Reserves and investment policies and objectives and principal funding sources

The principal source of funds is through donations from church members and congregations.

The Trustees ensure that the expenditure is solely used to support the key objectives of the charity and in line with its

charitable objects.

The church keeps in its operating account a reserve of 6 months salary (£16,000) and a further £4.000 for unforeseen

expenses. An additional sum of £38,000 is kept for mortgage payments. This is in keeping with the current assets of

£97,321.

Reserves and other financial policies are reviewed regularly by the Trustee Board. The church's Building Fund has at

present £240,000 reserved in restricted and designated funds. An interest free loan of £20,000 was given to the Senior

Pastor and his family to help purchase needed accommodation from the £100,000 designated for this last year. The

remainder of the £100,000 was then designated for the building Fund. We received a mortgage of £400,00 of which we

have used £157,946 in 2018.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a

limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

In accordance with clause 18.2: Senior Minister nomination and Trustee Board appointment.

Induction and training of new trustees

The Trustee Board make every effort to ensure that their knowledge and understanding of governance and compliance is

up to date, and use professional advisors and Charity Commission guidance as and when required.

Relationships with other organisations are given in Achievements and Performance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10312664 (England and Wales)

Registered Charity number

1169334

Registered office

Hillingdon Pentecostal Church

Kingston Lane

Uxbridge

Middlesex

UB8 3PW

Trustees

J S Reid - Chair

Mrs T D Hodgkinson

Rev C John - Senior Minister

T F Williams - Treasurer

D M Clements

Independent examiner

C D Nash Limited

First Floor

15a Hill Avenue

Amersham

Buckinghamshire

HP6 5BD

Advisers

Professional Advice is obtained as and when required.

Approved by order of the board of trustees on 19 August 2019 and signed on its behalf by:

T F Williams - Trustee

Independent Examiner's Report to the Trustees of

Hillingdon Pentecostal Church (Registered number: 10312664)

Independent examiner's report to the trustees of Hillingdon Pentecostal Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2018.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

1.

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.

the accounts do not accord with those records; or

3.

the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached

C D Nash ACA

C D Nash Limited

First Floor

15a Hill Avenue

Amersham

Buckinghamshire

HP6 5BD

19 August 2019

Hillingdon Pentecostal Church

Statement of Financial Activities

for the Year Ended 31 December 2018

Period

1.3.17

Year Ended

to

31.12.18

31.12.17

Unrestricted fund

Designated fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Offerings Sundays

32,609

-

-

32,609

26,442

Offerings Sundays gift aided

34,092

-

-

34,092

27,313

Offerings standing order

7,338

-

-

7,338

4,710

Offerings standing order gift aided

32,661

-

-

32,661

24,020

Other income

-

-

-

-

684

Gift aid tax refund due/received

18,259

-

5,557

23,816

18,334

Offerings building fund

-

-

16,882

16,882

20,760

Offerings building fund gift aided

-

-

27,039

27,039

28,377

Investment income

2

615

-

-

615

127

Total

125,574

-

49,478

175,052

150,767

EXPENDITURE ON

Charitable activities

Ministry and Mission

3,750

-

-

3,750

2,600

Gas, electricity and water

3,850

-

-

3,850

2,389

Rent of school premises

16,093

-

-

16,093

13,244

Salaries and wages

34,619

-

-

34,619

34,792

Insurance

1,011

-

-

1,011

938

Gifts

4,600

-

-

4,600

865

Telephone and internet

640

-

-

640

580

Stationery

44

-

-

44

105

Administrative costs

232

-

-

232

145

Equipment and materials

261

-

-

261

841

Hospitality

352

-

-

352

501

Expenses, including bank charges

995

-

145

1,140

2,137

Magazines and teaching materials

241

-

-

241

220

Ink

233

-

-

233

259

Maintenance and garden

1,268

-

-

1,268

567

Licences, fees, annual contributions and conferences

6,173

-

-

6,173

4,480

Cleaning and caretaking

-

-

-

-

27

Payroll services

588

-

-

588

488

Architects, planning fees and survey

-

-

-

-

55,288

Depreciation

1,145

-

-

1,145

1,038

Mortgage interest

226

-

-

226

-

Mortgage valuation and application fees

4,300

-

-

4,300

-

Loss on sale of tangible fixed assets

288

-

-

288

-

Governance costs - accountancy fees

1,383

-

-

1,383

1,236

Total

82,292

-

145

82,437

122,740

NET INCOME

43,282

-

49,333

92,615

28,027

Transfers between funds

14

191,883

(110,000

)

(81,883

)

-

-

Net movement in funds

235,165

(110,000

)

(32,550

)

92,615

28,027

RECONCILIATION OF FUNDS

Total funds brought forward

866,644

350,000

32,550

1,249,194

1,221,167

TOTAL FUNDS CARRIED FORWARD

1,101,809

240,000

-

1,341,809

1,249,194

Hillingdon Pentecostal Church (Registered number: 10312664)

Balance Sheet

At 31 December 2018

31.12.18

31.12.17

Unrestricted fund

Designated fund

Restricted fund

Total funds

Total funds

Notes

£

£

£

£

£

FIXED ASSETS

Tangible assets

8

1,162,434

-

-

1,162,434

809,346

CURRENT ASSETS

Debtors

9

44,127

-

-

44,127

44,660

Cash at bank

54,779

240,000

-

294,779

399,475

98,906

240,000

-

338,906

444,135

CREDITORS

Amounts falling due within one year

10

(1,585

)

-

-

(1,585

)

(4,287

)

NET CURRENT ASSETS

97,321

240,000

-

337,321

439,848

TOTAL ASSETS LESS CURRENT LIABILITIES

1,259,755

240,000

-

1,499,755

1,249,194

CREDITORS

Amounts falling due after more than one year

11

(157,946

)

-

-

(157,946

)

-

NET ASSETS

1,101,809

240,000

-

1,341,809

1,249,194

FUNDS

14

Unrestricted funds:

General fund

1,101,809

866,644

Designated fund

240,000

350,000

1,341,809

1,216,644

Restricted funds

-

32,550

TOTAL FUNDS

1,341,809

1,249,194

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the year ended 31 December 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended

31 December 2018 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)

ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies

Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 19 August 2019 and were signed on its behalf by:

T F Williams -Trustee

Hillingdon Pentecostal Church

Notes to the Financial Statements

for the Year Ended 31 December 2018

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been

prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement

of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial

Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost

convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it

is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the

charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and

the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has

been classified under headings that aggregate all cost related to the category. Where costs cannot be directly

attributed to particular headings they have been allocated to activities on a basis consistent with the use of

resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life.

Freehold property

- not provided

Fixtures and fittings

- 10% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions

arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	INVESTMENT INCOME

Period

1.3.17

Year Ended

to

31.12.18

31.12.17

£

£

Deposit account interest

615

127

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Period

1.3.17

Year Ended

to

31.12.18

31.12.17

£

£

Depreciation - owned assets

1,145

1,038

Deficit on disposal of fixed asset

288

-

4.	TRUSTEES' REMUNERATION AND BENEFITS

The Senior Minister, Rev C John, received emoluments of £30,500 in the year.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2018 nor for the period ended

31 December 2017.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

Period

1.3.17

Year Ended

to

31.12.18

31.12.17

Senior Minister

1

1

Administrator/children and family worker

-

1

1

2

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted fund

Designated fund

Restricted fund

Total funds

£

£

£

£

INCOME AND ENDOWMENTS FROM

Charitable activities

Offerings Sundays

26,442

-

-

26,442

Offerings Sundays gift aided

27,313

-

-

27,313

Offerings standing order

4,710

-

-

4,710

Offerings standing order gift aided

24,020

-

-

24,020

Other income

684

-

-

684

Gift aid tax refund due/received

11,334

-

7,000

18,334

Offerings building fund

-

-

20,760

20,760

Offerings building fund gift aided

-

-

28,377

28,377

Investment income

126

-

1

127

Total

94,629

-

56,138

150,767

EXPENDITURE ON

Charitable activities

Ministry and Mission

2,600

-

-

2,600

Gas, electricity and water

2,389

-

-

2,389

Rent of school premises

13,244

-

-

13,244

Salaries and wages

34,792

-

-

34,792

Insurance

938

-

-

938

Gifts

865

-

-

865

Telephone and internet

580

-

-

580

Stationery

105

-

-

105

Administrative costs

145

-

-

145

Equipment and materials

841

-

-

841

Hospitality

501

-

-

501

Expenses, including bank charges

1,943

-

194

2,137

Magazines and teaching materials

220

-

-

220

Ink

259

-

-

259

Maintenance and garden

567

-

-

567

Licences, fees, annual contributions and conferences

4,480

-

-

4,480

Cleaning and caretaking

27

-

-

27

Payroll services

488

-

-

488

Architects, planning fees and survey

-

-

55,288

55,288

Depreciation

1,038

-

-

1,038

Governance costs - accountancy fees

1,236

-

-

1,236

Total

67,258

-

55,482

122,740

NET INCOME

27,371

-

656

28,027

Transfers between funds

(50,000

)

50,000

-

-

Net movement in funds

(22,629

)

50,000

656

28,027

RECONCILIATION OF FUNDS

Total funds brought forward

889,273

300,000

31,894

1,221,167

TOTAL FUNDS CARRIED FORWARD

866,644

350,000

32,550

1,249,194

7.

FUNDS

Building fund

Restricted funds received for the new church building have been transferred to unrestricted funds because

expenditure to date on this capital project exceeds the total donations given to the building fund.

£240,000 is the amount designated by the trustees from unrestricted funds for the building fund as at 31

December 2018. The new church building has now been completed.