Hillingdon Pentecostal Church - Charities report - 18.1

REGISTERED COMPANY NUMBER: 10312664 (England and Wales)

REGISTERED CHARITY NUMBER: 1169334

Report of the Trustees and

Unaudited Financial Statements for the Period 1 March 2017 to 31 December 2017

for

Hillingdon Pentecostal Church

Hillingdon Pentecostal Church

Contents of the Financial Statements

for the Period 1 March 2017 to 31 December 2017

Page

Report of the Trustees

1 to 4

Independent Examiner's Report

5

Statement of Financial Activities

6 to 7

Balance Sheet

8 to 9

Notes to the Financial Statements

10 to 12

Hillingdon Pentecostal Church (Registered number: 10312664)

Report of the Trustees

for the Period 1 March 2017 to 31 December 2017

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 period 1 March 2017 to 31 December 2017. The accounts have been

prepared in accordance with the accounting policies set out on page 10.

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 church also meets in seven 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,

baptismal services and dedication services.

Christian Training and Study

The church undertook a 13-week Doctrine series in this reporting year, which saw the entire church including the

children's groups engaging in understanding basic Christian doctrine together.

We also conduct yearly training for our leaders who serve in different areas of the church activity such as the Children's

work. We also use the opportunity afforded to us through Christian festivals to engage in Training and study. Around 50

church members attended the New Wine 2017.

Special meetings for advancement of the Christian religion

The church has organised outreach events during Easter and Christmas, in this reporting year, on our local high street.

Our Let the Nations Rejoice event is an opportunity to invite friends and family to a celebration of Christian belief and

faith showcased through different cultural and linguistic expressions.

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

Pastoral care for church members is organised through House fellowship leaders and the pastorate. Pastoral care takes

the form of Home visits, emergency childcare assistance, assistance with transportation, hospital visits and phone calls.

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 - 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.Parent and Toddler Group

The aim of our parent and toddler groups is to provide a facility through which parents with babies and young children

can make contact and build friendships with other parents in the community. Each child's birthday is marked as a special

occasion at the toddler group and a graduation ceremony is organised for those who are moving on. We also have run a

number of family events throughout the year which have included a holiday camp and Christmas and Easter celebrations.

2.Together with Dads Toddler Group

Our dads and granddads toddler group runs once a month on a Saturday and also provides an opportunity for the dads to

come together and connect with other dads and granddads in the local community.

3.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.

4.Children's Work

Over the years there has been a significant increase in the number of children attending church. 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: Annual May half-term holiday club. which aims to be faith-building, fun-packed

and educational covering different topics and this year the topic that we covered was trees. Bible reading marathon,

Film nights, Children's choir, group presentations, get-togethers during the half term break, Away Day and training for

volunteers who are part of the Children's work.

5.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 numerous social outings together to build relationships. This

included going out to restaurants, picnics, games, trips to central London, cooking and serving Christmas dinners to

parents, and a 'Mother-Daughter' evening. 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.

6.Women's Group

Women Together is a place to connect and an avenue to find and establish a support network. Our activities are varied

and have included events such as bring and share meals, seminars, day events and attending a women's conference.

7.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 events we have

held such as camping, laser taser, group outings, film nights and a Father's Day celebration meal.

8. 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.

9. 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 (£15,000) and a further £3,000 for unforeseen

expenses. This is in keeping with the current assets of £57,298.

Reserves and other financial policies are reviewed regularly by the Trustee Board. The church has at present a building

fund of £282,550 reserved in restricted and designated funds. We have applied for a mortgage to obtain the additional

monies needed for the forthcoming build of an extension to its premises. A further designated sum of up to £100,000 is

reserved for help in purchasing needed accommodation for the Senior Minister and his family.

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.

COMMENCEMENT OF ACTIVITIES

The activities of the Church, including all bank accounts, other assets and liabilities, were transferred to this new

company on 1 March 2017.

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees (who are also the directors of Hillingdon Pentecostal Church for the purposes of company law) are

responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and

United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view

of the state of affairs of the charitable company and of the incoming resources and application of resources, including

the income and expenditure, of the charitable company for that period. In preparing those financial statements, the

trustees are required to

-

select suitable accounting policies and then apply them consistently;

-

observe the methods and principles in the Charity SORP;

-

make judgements and estimates that are reasonable and prudent;

-

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time

the financial position of the charitable company and to enable them to ensure that the financial statements comply with

the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for

taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 24 April 2018 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 period ended 1 March 2017 to 31 December 2017 .

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

Date: .............................................

Hillingdon Pentecostal Church

Statement of Financial Activities

for the Period 1 March 2017 to 31 December 2017

Unrestricted fund

Designated fund

Restricted fund

Total funds

Notes

£

£

£

£

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

2

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

10

(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

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

Hillingdon Pentecostal Church (Registered number: 10312664)

Balance Sheet

At 31 December 2017

Unrestricted fund

Designated fund

Restricted fund

Total funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

809,346

-

-

809,346

CURRENT ASSETS

Debtors

8

30,337

-

14,323

44,660

Cash at bank

31,247

350,000

18,227

399,474

61,584

350,000

32,550

444,134

CREDITORS

Amounts falling due within one year

9

(4,286

)

-

-

(4,286

)

NET CURRENT ASSETS

57,298

350,000

32,550

439,848

TOTAL ASSETS LESS CURRENT LIABILITIES

866,644

350,000

32,550

1,249,194

NET ASSETS

866,644

350,000

32,550

1,249,194

FUNDS

10

Unrestricted funds:

General fund

866,644

Designated fund

350,000

1,216,644

Restricted funds

32,550

TOTAL FUNDS

1,249,194

The charitable company is entitled to exemption from audit under

Section 477 of the Companies Act 2006 for the period ended 31 December 2017.

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

31 December 2017 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 24 April 2018 and were signed on its behalf by:

T F Williams -Trustee

Hillingdon Pentecostal Church

Notes to the Financial Statements

for the Period 1 March 2017 to 31 December 2017

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

£

Deposit account interest

127

3.	NET INCOME/(EXPENDITURE)

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

£

Depreciation - owned assets

1,038

4.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 31 December 2017.

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 December 2017.

5.	STAFF COSTS

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

Senior Minister

1

Administrator/children and family worker

1

2

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

6.

FUNDS

Building fund - £282,550

This is made up as follows:

Restricted fund, i.e. balance of donations received specifically for the building fund £32,550

Designated fund, i.e. amount allocated by the trustees from unrestricted funds £250,000 (previously £300,000)

Senior Minister's home - £100,000

Up to £100,000 has been designated by the trustees to assist the Senior Minister to buy a home. Any amount paid

by the Church will be an investment in freehold property.

7.	TANGIBLE FIXED ASSETS

Freehold property

Fixtures and fittings

Totals

£

£

£

COST

At 1 March 2017 and 31 December 2017

800,000

10,384

810,384

DEPRECIATION

Charge for year

-

1,038

1,038

NET BOOK VALUE

At 31 December 2017

800,000

9,346

809,346

The freehold property amount of £800,000 is shown at the trustees estimated market value.

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

44,660

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

4,286

10.	MOVEMENT IN FUNDS

At 1.3.17

Net movement in funds

Transfers between funds

At 31.12.17

£

£

£

£

Unrestricted funds

General fund

889,273

27,371

(50,000

)

866,644

Designated fund

300,000

-

50,000

350,000

1,189,273

27,371

-

1,216,644

Restricted funds

Restricted fund

31,894

656

-

32,550

TOTAL FUNDS

1,221,167

28,027

-

1,249,194

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

Incoming resources

Resources expended

Movement in funds

£

£

£

Unrestricted funds

General fund

94,629

(67,258

)

27,371

Restricted funds

Restricted fund

56,138

(55,482

)

656

TOTAL FUNDS

150,767

(122,740

)

28,027

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 December 2017.