## **St Luke & St John Ecclesiastical Charity (St Luke’s Church Hall)** ## **Annual Report by the Trustees for 2023** ## **Legal and Administrative Information** This report is produced in accordance with the Charity Commission guidelines on the Charities Act 2011. **Name of Charity:** The St Luke & St John Ecclesiastical Charity **Registered No:** 1078441 **Registration Date:** 2 December 1999 **Governing Document:** Charity Commission Scheme CD(T1)101,673 sealed 29 March 1994 – as amended on 10 Dec 2021 as amended on 1 Dec 2023. **HMRC ref (Gift Aid):** ZD10194 charitable company **HMRC ref (UTR):** 88777 27575 **Charitable Trading Subsidiary:** PLC 12897513, registered address: St Luke's Church Hall St. Lukes Place Cheltenham GL53 7HP, was purchased in December 2022 **Charitable Objects:** The Managing Trustees shall apply the income of the Charity to further the religious and other charitable work of the Church of England in the Ecclesiastical Parish, including the provision and maintenance of a Parish Hall. ## **Classification of Charity on the Register of Charities:** - Topic (What does your charity set out to do?) - General Charitable Purposes - Religious Activities - Beneficiaries (Who does your charity help?) - Children/Young people - Elderly/Old people - Other charities/voluntary bodies - Method of operation (How does your charity operate?) - Makes grants to organisations (schools, charities, etc) - Provides buildings/facilities/open space **Property:** The property of the Charity is vested in the Gloucester Diocesan Trust Ltd, being the Custodian Trustee of the Charity. **Managing Trustees:** Ex-officio The Revd Patrick Wheaton Ex-officio Ben Harris, Terry Howard (until May 2023) and Robert Bolton (from May 2023) Churchwardens Nominated Margaret Bristol (2019), Simon Barton (2021) and Lisa Campbell (2022) - appointed by the St Luke & St John Parochial Church Council (PCC) for a 4 year term. **Secretary:** Mary Chatterley (until September 2023) **Hall Coordinators:** Sylvia Lauder, Bookings Manager, 07792 567189 Lesley Thomas, Facilities Manager, 07942 965981 **e-mail:** info@stlukes-hall.org.uk **Website:** www.stlukes-hall.org.uk 1 St Luke & St John Ecclesiastical Charity Registered Charity No 1078441 ## _**Trustees’ Report**_ ## **The Managing Trustees main policies to achieve the charity’s aims are:** To maintain St Luke’s Church Hall and take action to improve its facilities - To make the Hall available for the purpose of furthering the religious and charitable work of the Church of England in the Parish - To apply a proportion of the income towards the religious and charitable work of the Church of England in the Parish To let the Hall for other secular and social purposes To let parking spaces in the car park during the working day to produce additional income ## **Trustee Business:** The Trustees met four times in the year; Lisa Campbell continued as chairman. Robert Bolton returned as an ex-officio trustee, replacing Terry Howard. On 1 December 2023 the Charity Commissioners formalised an amendment to the governing document made in December 2021 to increase the number of nominated trustees to three. Grants were made to St Luke’s PCC to continue an arrangement with Youth for Christ Gloucestershire for a youth worker to develop ministry amongst children, youth and families. Grants were made to Saint John’s School to fund their use of The Rock facility, their participation in the Archbishops’ Young Leader Award and to support music in the school in various ways. A grant was received from the Diocese LIFE Development Fund to complete the purchase of the FireTruck Espresso which was operated as a Charitable Trading Subsidiary until September, when its operations were suspended. The suspension will be reviewed in 2024. Mr Simon Costa resigned as a director in November. The subsidiary reported a loss of £4K on the year. The persistent problems with the drains that had cost £3,451 in 2022 were eventually put right in January 2023 at a cost of a further £7,010. The contractor gave a discount in respect of the earlier payments. The trustees continued to explore options for reducing the carbon footprint of the hall building. Thanks to a significant donation from Margaret Bristol, a project was launched for January 2024 to install 10 kWh batteries to complement the solar panels. In response to a request from the Cheltenham Local History Society, the trustees committed to install a defibrillator accessible to Hall users and the local community. This project was adopted by the Public Hearts Cheltenham Defibrillator Campaign who installed one in November at minimal cost to the trustees. Parking charges were increased in May. Hire charges were increased from September. The increase reflected to some extent the rise in inflation over the period 2021-2022. ## _**Financial Report and Notes to the Accounts**_ A formal statement of accounts prepared by Mr Simon Sheldon FCA of Harper Sheldon Limited is attached. Income from lettings includes: Morea Performing Arts: £24,105; AA Groups: £3,080; Royal Scottish Country Dance Society: £2,286; Oficina da Capoeira, England: £1,749; Parkinson’s Table Tennis: £1,492; Diabetic Courses: £1,456; Performance Workshop: £1,361; AT Soccercamps: £1,272; Cheltenham Senior Citizens Welfare Committee: £1,232; Trish Tenn Fitness: £1,146. **Reserves Policy:** Unrestricted funds are needed: (a) to provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice and (b) to cover the maintenance and running costs of the Church Hall, and other administration and support costs without which the charity could not function. The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission and consider it prudent that unrestricted reserves should be sufficient to cover 6 months maintenance and running costs and administration and support costs. Unrestricted reserves at end 2023 were **£35,586** . This approximates to **10** months running costs. The level of reserves is monitored and reviewed by the trustees annually. 2 St Luke & St John Ecclesiastical Charity Registered Charity No 1078441 St Luke & St John Ecclesiastical Charity st Accounts for the Year Ended 31 December 2023 Registered Charity Number 1078441 St Luke & St John Ecclesiastical Charity Statement of Financial Activities For the Year Ended 31" December 2023 General Fund Property Fund Endownient Fund Total 2023 Total 2022 Income and Expendliure Incomlng Resourees Regular Lelling8 Parking Rents CBF Interest & Dividend Miscellaneous Solar F.xport Donations 'rotal Incomin% Resoui'ces 55,248 14,525 1135 10 1007 16603 88,-528 55.248 14,525 1,135 10 1,007 16,603 88,528 14,096 894 1,039 71,4(19 Rcsourccs Expended Cl)ariiable grants Water, Healing & l.ighting Telephone & Internet Insurance Cleaner Pri)jecLs & Iinpiovements Fumiturc & Equipinenl Mainlenance C.oordinaloi' Pay Admini%lralion Provision for Doubtful Debi Total Resources Expended 17,644 1,310 446 1,715 7,606 10,058 17,644 11,310 446 ,715 7,606 10,058 11,360 5,806 447 1,643 8,429 10,9.37 5,278 5,278 1.3,498 2,326 5,193 12,686 1,671 2,326 69,881 69,881 58,172 Net Incomlng Resources 18,647 18,647 13,237 Gains on Inveslmeni Assets Rcaliscd Unrealiscd Net Movement in Funds 1,347 1,347 1,347 19,994 1,911 11,326 18,647 Fund Balances Brought Forward at the Start of the Year 101,889 155,050 14,321 271,260 259,934 Fund Balance5 Carried Forivard at the End of the Year 120.536 155.050 15,668 291,254 271,260 The notes on page 3 forni part of these aecounts. St Luke & St John EcclesiAstical Charity Balance Sheet as at 31. December 2023 General Fund Property FurLd Endowment Fund Total 2023 Totsl 2022 Flxed Assets Freehold Pioperty (note 2) 54,950 155.050 210,OOU 210,000 Current Assets CBF Deposit Fund CBF Investment Fund Cash at Bank Cash & Stamps in Hand Debtors and Prepayments Investment in Trading Subsidiary 27,532 27,532 15,668 8,072 91 21.397 14.321 4.363 94 1,458 30,000 15,668 8,072 91 30,000 30.000 65,696 15,668 81.364 71,633 I,labllltles Due Wlthln One Year c.reditors & Aceruals Security Deposits Promissory Noie re Trading Subsidiary i io 110 373 Lio 110 10,373 Iyet Current Assets TotAI Assets Less Current Llabllltles 65,586 15,668 81,254 61,260 120,536 155,050 15,668 291,254 271.260 Net Assets 120,536 155,050 15.668 291,254 271,260 Funds General Fund Property Flind (note 2) Endowment Fund 120.536 120,536 155.050 15,668 291.254 101,889 155,050 14,321 271,260 155.050 15,668 15,668 120,536 155.050 The notes on page 3 fomi part of these ac¢ounts. Approved by the Board of Trus*es and signed on its behalf by.. _ Ttustee.. Trustee.. Date.. Date- F]9[ OL St Luke & St John Ecclesiastical Charity Notes to the Accounts. l. Accounting Policies These accounts have been prepared under the historical cost convention as modified by the inclusion of the freehold propei'ly al valuation and in accordance with applicable accounting stsndards and the Statement of Recommended Practice on Accounting by Charities. The Trustees consider all expen8e.8 constitute direct charitable expendittLre. 2. Freehold Property The property, Si Luke's Church Hall, was substantially refurbished during 2000 al a cost of £54,950. As the propety 1$ owncd by the eharity, the trnstces d¢¢ided to introduce it into thc accounts at a valuation to reflect the refurbishment. li has been included in the accounts al a sile value of £210,000 as provided by Kirkham Pryer. Chartcred Surveyors, Estate Agents & Valuers on I I, January 2001. The valuation has been used for an iinpaimienl review under the transitional provisions of FRSII "Impairnienl of F.ix¢d Assets and Goodwill" and a Property Fund established to reflect the differ¢n¢¢ between the valuation and tl)e refurbishment Costs of £155,050. As the site value is essentially the value of the land no depreeiation will be provided. St Luke & St John Ecclesiastical CharAty Independent Exatlllner's Report to the Trustees of St Luke & St John Ecclesiastical ChArlty I report on the accounts of St Luke & St John F.cclesiasti¢al Chai'ily for the year ended 31. Decembcr 2023, which comprise the Statement of F'inancial Aclivitics, thc Balance Sheet. and the related notes as set out on pages I to 4. respeL'lively. Respective Responsibilities of the 'l'rustees and Independent Ex#tnlner The charily's trustees are r¢sponsiblL for the preparation of tlie accounts. Th¢ charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Aet) and that an independent examination is needed. It is my i'espongibility to: examine the accounts under seetion 145 of th¢ Charitics Act, to follow thc procedures laid down in the Cjeneral Directions given by the Charity Commission under Section 145(5){b) of the Cl)arities Act, and lo slate whether particular mattcrs havc come to my attention. B4sis of Indcpendcnt Examlner's Report My examination was carried out in accordanee with General Directions given by the Charity c.ommission. An examination includes a review ot. the accounting rccords kcpl by Ihc charity and a comparison of the aLcounls presented with those I'ecords. li also includes ¢onsideraiion of any unusual items or disclosures in the accounis and seeking explanations from the truste¢s conccrning any such nialtcrs. The procedures underiaken du not provid¢ all Ihc cvidence thal would bL' requirLd in an audit. and c()n%equently no opinion 18 given &8 to whether the accounts pr¢s¢nt a "true and fair view" and the repnrt is limilcd to those matters set out in the statcmcnt bclow. Independent ExAmlner'$ Statement In conncction with my examination, no matter has Come to my a¢tention'. which gives me reasonable cause io believe thal in any mllterial respect the requirements.. to keep accounting rccord in accordance with section 130 of the Charities Act. and to prepare accounts which accoi-d with the accounting rccords and comply wilh the aecounting requirements of thc C'harities Act. have not been mel. or to which, in my opinion, attention should be drawn in order to enable a propcr undcrstandirtg of the accounts to be reaLhed. Simon Sheldon FCA Director of Ilarper Sheldon Limited Chartered Aecountints Midway House Staverton Technology Park Herrick Way Cheltenham GL50 IUA Date: q fv1112