HARVEST FIELDS COMMUNITY CHURCH

Company limited by guarantee

Company Registration Number:
04815977 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

HARVEST FIELDS COMMUNITY CHURCH

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HARVEST FIELDS COMMUNITY CHURCH

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The church’s object is to advance the Christian faith, and as an expression of Christian witness, love and concern: to relieve the aged, the poor, the sick and those in conditions of need, hardship and distress, to provide and/or support training, education and pastoral care, and to provide and/or support facilities in the interests of social welfare or recreation with the object of improving the conditions of life for the local community.

Political and charitable donations

There are three categories of grants given from unrestricted income – first out of the twenty percent of general income designated to be given away (the tithe fund), second out of the ten percent of “Harvest Tots” income (which is decided on by the team) and third, on some occasions, at the discretion of the Leadership Team, from the general funds in the main account. The total amount given away over the year was £29,417 which comprised of £8,300 from the tithe fund, £717 from the Harvest Tots income, and two further one-off gifts totalling £20,400. Of this total £27,357 was given to six organisations and £2,060 was given to two individuals. Details of grants to organisations of over £1,000 in the year are available from the principal office.

Additional information

Structure & governance info. Achievements & performance. Public benefit. Financial Review including investments and reserves.



Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

EDWARD JOHN ROBINSON
 SUSAN JOY ROBINSON
 JANET ANNE GILMOUR
 LINDA PORT

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
1 June 2026

And signed on behalf of the board by:
Name: SUSAN JOY ROBINSON
Status: Director

HARVEST FIELDS COMMUNITY CHURCH

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Turnover: 90,963 96,779
Cost of sales: ( 88,833 ) ( 74,681 )
Gross profit(or loss): 2,130 22,098
Operating profit(or loss): 2,130 22,098
Profit(or loss) before tax: 2,130 22,098
Profit(or loss) for the financial year: 2,130 22,098

HARVEST FIELDS COMMUNITY CHURCH

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Fixed assets
Intangible assets: 3 0 20,000
Total fixed assets: 0 20,000
Current assets
Debtors: 4 1,650 2,785
Cash at bank and in hand: 164,013 141,092
Total current assets: 165,663 143,877
Creditors: amounts falling due within one year: 5 ( 3,766 ) ( 4,110 )
Net current assets (liabilities): 161,897 139,767
Total assets less current liabilities: 161,897 159,767
Total net assets (liabilities): 161,897 159,767
Members' funds
Profit and loss account: 161,897 159,767
Total members' funds: 161,897 159,767

The notes form part of these financial statements

HARVEST FIELDS COMMUNITY CHURCH

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 1 June 2026
and signed on behalf of the board by:

Name: SUSAN JOY ROBINSON
Status: Director

The notes form part of these financial statements

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Income Donations of equipment are recognised at their estimated value at the time the donated assets are received. In accordance with the FRS 102, the value of the church’s rent free entitlement to use the Harvest Fields Centre has been estimated and is included both as income received and as an expense used (see note 5). No value has been recognised in these Financial Statements of the considerable work undertaken by volunteers - most of whom are church members. Other donations are included on a cash received basis. There would be no material difference if an accruals basis were adopted. Tax recoverable is included in the year to which the gift generating the tax recovery relates (the accruals basis). The income and result for the year are attributed to the principal activity as set out in the report of the Leadership Team. The whole of the income is derived from the UK.

    Tangible fixed assets depreciation policy

    Donated items and items purchased out of restricted donations received for that purpose are fully expensed upon acquisition. Other purchases of individual items of equipment over £2,000 will be capitalised; other items are expensed when incurred in the SOFA. Equipment costing over £1500 is capitalised and depreciation will be provided at rates calculated to write off the cost of each asset on a straight line basis over three years

    Other accounting policies

    Fund Accounting. Expenditure. Fixed Tangible Assets – Programme Related Investment – Intermediate Lease.

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Intangible assets

Goodwill Other Total
Cost £ £ £
At 1 January 2025 20,000 20,000
Additions
Disposals ( 20,000 ) ( 20,000 )
Revaluations
Transfers
At 31 December 2025 0 0
Amortisation
At 1 January 2025 0 0
Charge for year
On disposals
Other adjustments
At 31 December 2025 0 0
Net book value
At 31 December 2025 0 0
At 31 December 2024 20,000 20,000

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
£ £
Other debtors 1,650 2,785
Total 1,650 2,785

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 3,766 4,110
Total 3,766 4,110

HARVEST FIELDS COMMUNITY CHURCH

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Financial Commitments

At 31 December 2025 the church was committed to paying no rent for its occupation of the Centre but is committed to paying service charge based upon the costs incurred for its entitlement to use the Centre. This entitlement expires after more than a hundred years. For 2026 the service charge is estimated to cost the church £15,000.