Hillingdon Pentecostal Church - Charities report - 22.2

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 2022

FOR

HILLINGDON PENTECOSTAL CHURCH

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

Statement of Financial Activities

6

Statement of Financial Position

7

to

8

Notes to the Financial Statements

9

to

13

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 2022. The trustees have adopted the provisions of 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 2019).

OBJECTIVES AND ACTIVITIES

Objects 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.

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.

Objectives, strategies and activities

Weekly Services of Public Worship

We meet every Sunday morning as a church community for public worship, teaching and observing the Christian sacraments. The groups for children and young people also take part during this time. The church also meets on a Sunday evening once a month and in five house fellowships on a twice monthly basis.

Other services include prayer meetings for men and women, 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 a ten-week course that took place every Sunday evening. The course included a one day away day.

The Church also undertook a Baptism Course ,which concluded with 7 baptismal candidates completing the sacrament of baptism.

Young People and children at HPC also receive age-appropriate training every Sunday morning that looks at Christian doctrine and other relevant faith issues.

A one-day Leaders Away day was organised to equip and train leaders of the various departments at HPC.

The children and young people's groups also undertake regular team meetings.

Special meetings for advancement of the Christian religion

The church organised a pancake event towards Easter. Members of the public and the congregation were invited for a pancake and free hot drink. This was used as an opportunity to hand out Christian literature and talk to those who may be interested in the Christian faith.

A second outreach event was organised on the occasion of the Queen's Jubilee when members of the public and the congregation were invited for cakes and hot drinks.

Children and young people had the opportunity to invite their friends and family to the Light up the Night party. The event involved games, a bonfire, fireworks and was an opportunity for the young people to share their faith.

The church also celebrated the several cultures that are part of the congregation through the event Let the nations rejoice.

This was an opportunity to invite friends, family colleagues to an evening of Christian song, dance from the many cultures represented in the church.

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.

A Christmas meal was organised to host those amongst the congregation who were on their own or away from family.

We also network and engage with government agencies when the particular needs of an individual needs of a member may require us to do so.

We undertake activities for all age groups.

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.

ACHIEVEMENTS AND PERFORMANCE

Working with Children

The aim of our children's work is to not only to 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: Family service which was led by the children of the church, Summer combined groups, visit to a Bible Exhibition and bi- monthly meetings for volunteers who are part of the Children's work.

A Back to School Prayer Sunday takes place at the beginning of every school year.

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

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 a Mother's and Daughters Pampering Event on the occasion of Mother's Day, a Youth Social that included bowling and refreshments and a Car wash Fund raising Event for Ukraine.

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.

Women's Group

The ministry to women at the church takes place through two 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. One of this events , included a talk from a Domestic Violence Survivor and the women.

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

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.

Students at Brunel University

A few foreign students were provided assistance in getting to know the area better and with assistance to find shops and avenues that would meet their particular needs.

The Students were also part of a Christmas meal.

Attending Christian Festivals and Family events

Several families from HPC attended New Wine, which a Christian Festival.

This was followed by a four Day Family Camp for members of the church at Stampwell Farm.

FINANCIAL REVIEW

Reserves

The church keeps in its operating account a reserve of 6 months' salary (£17,000) and a further £3,000 for unforeseen expenses. This is in keeping with the current assets of £37,407.

Principal funding sources

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

Investment policy and objectives

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

Reserves and other financial policies are reviewed regularly by the Trustee Board.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10312664 (England and Wales)

Registered Charity number

1169334

Registered office

Kingston Lane

Uxbridge

Middlesex

UB8 3PW

Trustees

J S Reid

L Hector

Rev C John

T D Hodgkinson (resigned 30/9/2022)

T F Williams (resigned 30/9/2022)

G B Ewan (appointed 30/9/2022)

I Singham (appointed 30/9/2022)

S Niranjan (appointed 30/9/2022)

D M Clements (resigned 30/9/2022)

Independent Examiner

Seymour Taylor Limited

57 London Road

High Wycombe

Buckinghamshire

HP11 1BS

Approved by order of the board of trustees on 27 September 2023 and signed on its behalf by:

Rev C John - Trustee

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 2022.

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.

Tim Fulker BSc(Econ) FCA

Seymour Taylor Limited

57 London Road

High Wycombe

Buckinghamshire

HP11 1BS

27 September 2023

2022

2021

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

198,273

-

198,273

183,278

EXPENDITURE ON

Charitable activities

Religious activities

106,033

-

106,033

90,263

NET INCOME

92,240

-

92,240

93,015

RECONCILIATION OF FUNDS

Total funds brought forward

1,633,342

-

1,633,342

1,540,327

TOTAL FUNDS CARRIED FORWARD

1,725,582

-

1,725,582

1,633,342

2022

2021

Unrestricted

Restricted

Total

Total

funds

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

6

1,765,755

-

1,765,755

1,756,762

CURRENT ASSETS

Debtors

7

26,303

-

26,303

31,152

Cash at bank

96,981

-

96,981

95,137

123,284

-

123,284

126,289

CREDITORS

Amounts falling due within one year

8

(85,877

)

-

(85,877

)

(91,049

)

NET CURRENT ASSETS

37,407

-

37,407

35,240

TOTAL ASSETS LESS CURRENT LIABILITIES

1,803,162

-

1,803,162

1,792,002

CREDITORS

Amounts falling due after more than one year

9

(77,580

)

-

(77,580

)

(158,660

)

NET ASSETS

1,725,582

-

1,725,582

1,633,342

FUNDS

10

Unrestricted funds

1,725,582

1,633,342

TOTAL FUNDS

1,725,582

1,633,342

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 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 provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2023 and were signed on its behalf by:

C John - Trustee

L Hector - Trustee

1.	GENERAL INFORMATION

Hillingdon Pentecostal Church is a charity limited by guarantee and incorporated in England and Wales. The address of the charities registered office is Hillingdon Pentecostal Church, Kingston Lane, Uxbridge, Middlesex, United Kingdom, UB8 3PW. The registered company number is 10312664 and the registered charity number is 1169334.

The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.	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 2019)', 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.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

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

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

Furniture and equipment

-

10% straight line

Motor vehicles

-

25% reducing balance

Freehold property

no depreciation is currently being applied due to continued works on the property.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3.	NET INCOME/(EXPENDITURE)

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

2022

2021

£

£

Independent examination fees

2,340

2,710

Accountancy and taxation services

330

-

Depreciation - owned assets

10,686

8,030

4.	TRUSTEES' REMUNERATION AND BENEFITS

2022

2021

£

£

Trustees' salaries

37,000

35,000

Trustees' social security

4,471

3,612

Trustees' pension contributions to defined benefit schemes

923

863

42,394

39,475

Trustees' remuneration and benefits relate to Rev C John in respect of his role as the church minister.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

5.	STAFF COSTS

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

2022

2021

Church minister

1

1

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

6.	TANGIBLE FIXED ASSETS

Furniture

Freehold

and

Motor

property

equipment

vehicles

Totals

£

£

£

£

COST

At 1 January 2022

1,699,048

80,304

-

1,779,352

Additions

7,000

3,429

9,250

19,679

At 31 December 2022

1,706,048

83,733

9,250

1,799,031

DEPRECIATION

At 1 January 2022

-

22,590

-

22,590

Charge for year

-

8,373

2,313

10,686

At 31 December 2022

-

30,963

2,313

33,276

NET BOOK VALUE

At 31 December 2022

1,706,048

52,770

6,937

1,765,755

At 31 December 2021

1,699,048

57,714

-

1,756,762

7.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Other debtors

26,303

31,152

On 14 November 2018 a £20,000 interest free loan was given to the senior minister, who is also a trustee, to assist with his house purchase. At the year end, the balance outstanding was £17,869 (2021 - £19,638).The loan will be repaid within 8 years of it being given.

8.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

1,800

1,800

Social security and other taxes

839

1,601

Other creditors

179

169

Loan from trustees

-

5,000

Other loans

80,719

80,319

Accruals and deferred income

2,340

2,160

85,877

91,049

9.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2022

2021

£

£

Other loans

77,580

158,660

The church has been given a mortgage to assist with the cost of the new church building. The mortgage has a variable interest rate initially of 2.9% and is repayable every 6 months over 15 years. The mortgage is secured on the church premises.

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.22

in funds

31.12.22

£

£

£

Unrestricted funds

General fund

1,633,342

92,240

1,725,582

TOTAL FUNDS

1,633,342

92,240

1,725,582

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

198,273

(106,033

)

92,240

TOTAL FUNDS

198,273

(106,033

)

92,240

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.21

in funds

funds

31.12.21

£

£

£

£

Unrestricted funds

General fund

1,475,631

93,015

64,696

1,633,342

Designated fund

40,000

-

(40,000

)

-

1,515,631

93,015

24,696

1,633,342

Restricted funds

Buildings Fund

24,696

-

(24,696

)

-

TOTAL FUNDS

1,540,327

93,015

-

1,633,342

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

183,278

(90,263

)

93,015

TOTAL FUNDS

183,278

(90,263

)

93,015

Designated fund - This designated fund is in relation to repairs and maintenance of the church.

Buildings Fund - This buildings fund is in relation to monies received in relation to work on the church.

11.	RELATED PARTY DISCLOSURES

Rev C John, a trustee of the charity, was provided with an interest free loan. Details of this loan is further disclosed in note 6. Details of his remuneration is disclosed in note 4.