Comparty registratioii number.. 05477576
Charity Tegistralion number: 1111058
St Luke's Centre
(A company limiled by guaranlee)
Annual Report and Financial Statements
for the Year Ended 30 June 2024

St Luke's Centre
Contents
R¢fereii¢¢ and Adiiiinistraliv¢ D¢tails
Trustees, Report
2toS
Statement of Trnstees, ResponsibilTrties
Independejit Examinerfs Report
Slalemenl of Financial Aclivitles
Balance Sheet
Notes to th¢ Fillancinl Sthtemenls
Ioto 18

St Luke's Centre
Reference and Adndnlstratlve Details
Trustees
Chair: Revered Dr Q R Conjiors. O'carn). (appointed 10 June 2024)
Chair: Rev Dr J G O'Praem, (resigued 10 Jiui¢ 2024)
Dr M M L¢yd¢n
Archbishop K Oryleily, (r¢sign¢d 15 April 2024)
Rt Revd DT D J Oakley
Mrs A M Houghton, (resigned l O May 2024)
Mr P O'Dowd
Sr M Hanr8han
Rev Fr E Mulcahy
Rev Dr G H Maguiness
Mrs D Allen
Most Rev R Brown, (appoinied 15 April 2024)
Secretary
Rev Dr G Fi¢ldliouse-Byrne
Clilef Executlve Offlcer
Rev Dr G Fieldhous¢ Byrn¢
Prliiclpal Offlce
Danesfield
Whalley Road
Man¢he8ter
Lancashir¢
M168BT
Tlie charity is incorporated in Ejiglftnd and Wales.
05477576
Company ReglstrAtlon Number
Cliarlty Reg15tratlon Number
1111058
Sollcltori
Stone King LLP
13 Queen Square
Bath
BAI 2HJ
Binkers
HSBC plc
Farnborougli
2 Vicloria Road North
Farnborough
Hampshire
GU14 7NX
ljidependent Examlner
Helen Binns FCA (ICAEW)
Beever and Slwlhws
One Express
l Georg¢ Lcigh Str¢¢t
Manchester
M4 5DL
Page I

St Luke's Centre
Trustees, Report
The tn151ees, Ivho are directors for Ille purposes of company law, present ihe annual report together will? Llie
rijiancial slatenienls of the cllaritable ¢oinpany for th¢ year ended 30 Jiill¢ 2024.
Structure) governanee and m4nAgeinent
Naliir¥ ofgoveriiiiig docuiiieiif
Sl Luke's Cenii'e is a company limited by guarantee and governed by ils Memorandum and Ailicle8 of
Association daied l O Julie 2005, as alnended by speLial resoliition dated 16 January 2007.
Recriilliiienl niid appoliiliiieiit oflriisl¢es
Tlie Iruslce5 of St I,iikc's C¢iitre are carefiilly r¢crniled lo briiig a diverse range of skills, experieiices, and
persp¢¢lives lo the organisalioii. They conie from a vnricty of backgrounds, iiicliiding clergy, religioiis and lay
people, etisuring a balanced represei)lalion of viewpoinls. Many trusiees also liold posilioiis ivilli oih¢r charilies,
briiiging valuable expertise iii goveriiance and straiegic plamiing. This brood speclruin of experieiice enhances
the Ceiitre'5 capacity lo advance ils missioii etlectii'ely and, wliere appropriate, addi'ess any challenges,
Reciuilinent etTor18 focus on ideiilifying individuals whose values align iviih those of Si Luke's Cenlre and ivho
can contribute nieaniiigfiilly to its long-lem] goals. By mainlaining a robust aiid diverse board, the Centre
ensures il reinains Adaplable and ivell*quipp¢d io serve its community.
liiducftom aiid tralnliig of triisle¢s
The induction aiid Irait)iiig process for Tnjslees includes meeliiig key persontiel froni Ilie Centre ai)d Board
Inembers. Fainiliarisalioii ivilh Ilie ht.%lory and curreiit orgaiiisalional nlakc-up of the Ceiitre is facilitated. The
members of the Operations Coinmiiiee meet willi new Board rneiiibers prior lo Ilieir firsi meeting, Oiigoing
development is facilitated tor each Board member.
Oigfinlsallonal sipucliire
The ov¢rHII goverjiance of the ¢ettire 18 under Ilie CODtrol of a Board ofTn)stees.
Giveii 11)e legncy aiid relalioiiship ivith the St Luke's Iiisiillllc ('SLI') iii Ilie Ui)iled Slal¢s, alongside ihe itiilial
trustees wliicl) represent The Catliolic Bishops of Englaiid ftiid Wales, The Catholic Bishops of ireland, The
Culliolic Bishops of Scotland aiid The Coiiferencc of Religious iii the UK ai)d Ireland, Ilie Presid¢i)l of SLI is ex
officio the Cliair of T￿sleeS. There are four luy tNsle¢s.
Ai ihe slarl of this fin8llLial period, the chaIm￿lI of the Trnslees ivas the Reverend Dr Jatnes Garvey O.Proem
(President of SLI) Ivlio look 0￿1¢¢ Isl February 2023. Dr Garvey was succeeded by Reverend Dr Quiiiii R.
Coilliei's, O.C&rin oil the l Otli June 2024. Dr Coimers was present at the July 2024 Board Meeling.
Duriiig tliis period Mrs Aiin M Hoiighlon resigned froin Ilie board l Oili May 2024. Arclibishop Kierai) O'Reilly
was su¢¢c¢ded by Most Revereiid Rayniond Browj {Bisliop of Kerry) on 15tli April 2024 as tlle repi-esenlative
of the Bishops, Coiiferetice of Ireland. Bishop Brown wa5 present for Ihe July 2024 nieetiiig.
The Iruslees brins a wealth of experienc¢ lo the Cenlre, draiying on Iheir dtverse professional and personal
backgrounds, Their exp¢rt15e spans a wide range of fields, including leadership roles ii) Diocesan structtir¢s,
religious organisations, charil¢ible org&Disolions, business management, education, liealthcare and finunce. This
collective knoivledg¢ eqiiips the Centre with the skills and perspectives needed to ensure effective governanc¢
vhile advancliig kts misslon.
The centre is Mianaged on a day lo day basis by the Executive Director, Reverend Dr G Fieldhouse-Bynie, Ivith
the assistance of ali organisalioilal con)mittee and a small t¢am of experienced staff. Regular oiiline meeting,$
wilh Ilic Chairmaii and department leads at St Luke's occur us pai't of general governance and are supported by
bcst pi'aclice shariiig dtscussions betsveen SLI Maryland and SLC Manchesler.
Page 2

St Luke's Centre
Trustees, Report
Major rlsks and iiianageiiienl ofihose risks
The niajor risks, lo which the Charithble Company may bc exposcd. as identified by the trnstees. h&ve been
review¢d and systems have been established lo offset those risks.
ObJe¢tlvt8 and Aetlvltles
Objects aipms
St Liike's Centre participates in the healing ministy of ChrÉsl by promoting the health and well-being of Roman
Catliolic clergy, womeii and nien cat)didates for the ministry in tlie Romati Caiholic Cliurch in England,
Scotland, Treland and Wales.
To ac¢oinplisli ow ministry, we will work clos¢ly with Di0¢¢ses and Religious Congregations lo provide
iiidividual assessment and cvaluation, caiididatc ass¢ssinei)I, oulpalient iherapyi tailored educalioi) and ivellness
programtnes atid conduct rcs¢ar¢h. We will wse our prof¢ssional traii)ing and working i'elalioiiships ivilli
iiational bodies to offer off-sil¢ Dioce5anlReligious Community based consultation. Where posstble we will
share best practice and our services with international bodies and religious inslilulions.
As an independent facility, the eentre will conduct its ministy in accord8nc¢ with best ¢lini¢al practice and in
liamlony willi tlie teachings of tlie Gospel aiid the Roman Catholic Churcli.
Piibllc benejli
The truslees confimi that they hove complied with the requirements of section 4 of the Chariii¢s Act 2011 to
have due regArd to the piiblic benefil guidance published by the Charily Commissioii for England and Wales. AS
slated above Ilie cenlre enga¥e5 in i)uny services Iliat A￿ of benefit lo individuals, groiips and iiilernalional
bodies.
In tliis past ycar tlie Ccnlrc has sliared best pra¢lic¢ aiid otigoiiig collaboration with tli¢ l¢ad¢rsliip and formation
teams for the Salvation Am]y in the UK.
Aclileveinents and perforniAnee
The Centre has Continued lo consolidale the noll-residenlial Servic￿ in th¢ various asscssmcnt programmes aiid
this h8s becom¢ the pref¢rred 8ss¢ssm¢nt route for most service users. Reports from participaiils and
coijuttissioiiing clienls are consistei)tIy posilive. The Ceiilre still fa¢ilital¢s 'in-p¢rson' Assessnienls wheii
request¢d. From Fcbniary 2025 participants will rcside in local hotels and ttavel into Ilie Celitre for ii)terviews
atld feedback.
In this past yeai., the dire¢lor of the Ceiilre has facilitated clergy workshops (Porlsmoulli Diocese) and formation
seininars in Roine (VEC and Poniifical Scots College), Englaiid (Oscoll College and Salesions) and for the
Safeguardiiig Licentiate at the Pontifical University in Rome. In May 2024, the director was asked to present at
the Natioiial Safeguarding Coordiiialors, Coi)feTence in Leicester. This ivas an opportunlty to share best practice
and inutual support. The prestnlation on Clergy inenthl health was positively received.
In Jhiiufiry 2024, the Congregalioii for the Clgrgy ai the V&lic&n asked the direclor to present al ali international
conferencg oli 'Ongoing Formation of Clcrgy.. Tl)is was the first time ihat the Cei)tre had been asked to offer
iiiput al a Conference hosted by the Vatican and it was slated ￿lat the invilalion came in respoijse to Ilie
international reputatioi) of the Ccnlre's miiii51ry. The presenlalioii was v¢ry posilively rec¢iv¢d.
Page 3

St Luke's Centre
Trustees, Report
The Centre continues to offer specialised consultation for Bishops, R¢ligious Superiors and DiocesHn
Safegiiarding personn¢l.
FlnAnefal i'evleii
Tl)e charity has suffered a d¢fi¢il in the year of £36.528 (2023: £7.265).
Pollcy on reserves
At the year end the chRrity held total reserves of £197,952 (2023.. £234,480) of which £Ntl (2023: £Nil) are held
in fixed assels leaving £197,952 (2023., £234,480) in free reserves. Although ili¢ Iruslees now have a cleai'er
picttire of Ilic ongoijig operatitig costs of th¢ ccnlr¢, the level of incoine froin ils services is still unceilain given
the nature of vocational disceriinieiil and fliicttioliiig nssessinent nunibcrs. Tllc fr¢¢ reserves at 30 Jiiiie 2024
pproxinialed to 9 niontlis, (2023: 9 moiitlis,) of ¢xp¢iiditui'e wliicl) is coiisid¢rcd lo b¢ reas0118ble.
The charity does not ourrenily have an investment policy. Following the decliiie in inl¢resl rales and Ilie highly
volatile nature of Ihe stock market, fviid8 have beeii retained oii a liquid basis. The Injstees are invesligaling the
placement of fund5 on A short lo mcdiuin tenn basis with an eiliical inve.slinenl Fund.
Plans for luture perlods
Aliiis Cirtd kej, ubjecilvesforfmlure perlods
During tliis past year the Twstees havc cslablislied a r¢¢witnienl coinmillee to facililalc Ilie scarch for and
appointnjciil of a successor for the currei)t execuitve direclor. The Truslecs will 8ppoiiil th¢ sliccessor at the
Jatiuary 2025 Boai'd Meelins, There ivill be a sigiiificaiit period of overlap for Ilie iieii, and ouigoiiig execiitive
director witli Di. Fieldhou5e-Byme remiiiing in office until the end of September 2025. This period ivill enable
the neiv execulive director io become eslablished in the role before taking on full responsibililies qt the C¢nlre.
As reported in tl)e 2023 Tnislees Reporl, the relocalion of die Ceiitre has b¢¢n a mBjor priority for Ihe Tnistees
in Ihis past period. In Ihe iiext period we plan lo relocate the Centre willi th¢ siipporl of slake liolders &iid
fiiiaiicial backiiig of Ilie Bisliop5 Coiif¢r¢iice of England and Wales. Tli¢ proposed new sile 18 a foi'nier
Proviiicial Coijvenl in the north of Mancliester.
This planned move to a smaller facility ivill not impact iiegatively ihe number of services offered nor the ¢urreiil
outreacl) areas iviiliin Ilie UK. Ireland and resl of the world. The Centre Temain5 coiiimirtcd lo consolidoling
CUITenl services in Ilie new loLatton as wcll as responding to new developmental needs presented by stake
holdeis and service users.
Tlie appoiiilineiit of a iiew excciilive director and lh¢ relocntioi) of the Centre offers SLC th¢ opporttinity lo rAis¢
aivareiless and further collaboralion in r¢g&rd to ￿tUre scrviccs offered lo stake holders,
Golng concern
After carefully considcring the Charity's financial position and prospects, combined with risks posed by the
current unc¢rthiii cconomic environmettt. the Tn￿t¢¢S hav¢ chos¢n lo prepare the accounls on a goii)g concern
basis.
The Iruslees consid¢r Iliat tl)¢re are no malerial uncertaintie5 aboul th¢ Cl)8rilabl¢ Comp8nVs ability io conliniie
as a going concern nor any significant arcas of uticertainty that aff¢ct thc canying value of assets Iicld by the
cliarity.
Page 4

St Luke's Centre
Trustees, Report
Thanl(s
Du¢ to tlie naturc of th¢ ¢¢ntre's operalions it is not appropriat¢ to utilise volunteers in niost of its day to day
acltvities. Tli¢ trustees wisli to thank all individuals and organisations who ¢oiilinue to eonlribute so geiierou$ly•
bolh finaii¢ially and with services
The annual report was approved by the trnstees of the Ch8ritabl¢ Company on 24 January 2025 and 8igncd on ils
behalf by..
Dr M M Leydeii
Ti￿ste¢
R¢v Dr G Fi¢ldhoiisc-Bynie
Coinpany Secretary
Page 5

St Luke's Centre
Statement of Trustees, Responsibllitles
Tlie trustees (who are also the directors of St Lithe's Centre for ihe PUTposes of conipHiiy law) Are responsible for
prepariiig the truslces, report and the f￿anCIal sialemenls ID accordance iviih ￿1¢ United Kingdom Accowiling
Standards (United Kingdom Generally A¢c¢pted Accounling Practic¢) and applicable laiv and r¢gulatioi)s.
Coinpai)y law requires the trustees lo prepare financial statements for each fiiiancial year. Under conipkny law
the trustees musl iiol approve the finaiicial slalemenls unless they are salisfi¢d that they give a true and fair view
of the slate of affairs of the charilable company and of ils inconiing resources 811d application of resources,
includtng ils incon]¢ and expenditure, for thai period. In PTeparing these financial staleinenis, the trustees lli'e
requircd 10:
select suitable accoiinling policies and apply them consislenlly;
observe Ilie nielhods And principles ill die Charities SORP;
make judgements and ¢slimales that are r￿soliable and prudent;
state wliether applicable UK Accouiiling Standards h&ve been folloiv¢d, subjeci lo any niateriol departures
disclosed and explained in the fiiiaiicial slalements. and
prepai'e the financiRI slatemenls on Ihe going concern basis unless il is inappropriate to presiime that the
¢harilable conipaiiy will ¢ontinii¢ in business.
Tlie Inislees are responsible for keeping ddeqiiate accoiiiiling records IhAI are sufficienl lo shoiv And exploiti the
Cliarilable coinpaiiy's Iransllciions and disclose willi reasoiiable accuracy al aiiy liinc tlic finniicial position of tlie
linrilabl¢ coinpany and enable thein lo Clisiire tliat Ilie financial slalciiiei)Is coiiiply ivilli tlic Cotnp8nies Act
2006. They are also responsible for safeguarding the ass¢ls of th¢ charilable conipany aiid lici)c¢ for takii)g
reasonable steps for the preveiilion and deleclion of fraud and ollier irregularities.
Approved by Ilie Iiiistees of Ihe cliarity on 24 January 2025 and signed on ils belialf by:
Dr M M L¢ydcii
Trustee
Rev Dr G Fieldliousc.
Coinpany Secrclary
yrne
Page 6

St Luke's Centre
Independent Examlner's Report to the trustees of St Luke's Centre
I report on the accoiinls of the charity for the year ended 30 June 2024 ivhicli are sel out on pages 8 lo 18 .
Respectlve re5ponslbllltie5 of trustees and eiamlner
The trustees (wlio are also tli¢ directors of tlie conjpany for th¢ purposes of company laiv) are r¢sponsible for Ilie
preparatioii of the accounts. The trustees conBid¢r ihat an audit is not required for this year under sectioi) 144(2)
of the Chilrities Act 2011 (Ilie 2011 Act) and that an indepejideiil examination is Jieeded. Havti)g salisficd
Inyself that the charity is nol subject lo audit under company law and is eligible for indcpeiident examiiiation, it
is my responsibility lo:
examine the accounts under scction 145 of the 2011 Act.
to follow the procedures laid down iii the gcn¢Yal Dir¢¢tions given by the Charity Commission under section
145{5)(b) of tlie 201 l Act; and
to state whetl)er particiilar matters have con)e to my atlei)tion.
Basls of Independent examlner's report
My ¢xaniinalion was carried out in accordaiice wilh the gejieral Direciions giveii by ihe Charity Commissioii.
An ¢xaminalion iii¢ludes a revi¢w of the accounling records kept by the charity and a comparison of the
accounls presented ivith those records. It also includes considerf¢lion of any iinusual iteins or disclosures in the
accounls, aiid seekiiig explaiiatioiis froin you as trustees concerniiig any such mfttters. The procedures
Iindertaken do iiol provide all the evidence that would be required in an audit and coiisequenlly no opinion is
giv¢Ai as to wl)¢lber the a¢¢ounts present ft 'trne Rnd fair view, aiid Ilie report is lin)ited lo tbosc n)atters sel out
in the stateiiienl below.
Independent examlner's 5talement
Til ¢oniieclion with my cxaminalioii, no matter has come lo my attention:
(l ) Ivhi¢h gives ine reasonable cause lo believe that in any material respect the requirements:
to keep accounting records in aceordance with section 386 of the Companies Act 2006. and
to prepare accounts whicli accord witli Ilie accounting records, comply with lh¢ accounlin8 reqiiii'enieiils
of section 396 of Ilie CoJnp8uics Acl 2006 And with Ih¢ Inelhods and prin¢ipl¢s of the Stateii)cnt of
RecoiThn¢nded Praclic¢.' Accouniing and Reporting by Charities
have iiot been met. or
(2) lo whi¢li, iii niy opinion, atteiilioi) should be drawn ii) order to eilable a proper uiiderstanding of the ac¢ouii18
to be reached.
Helen Biniis l.'C'A (ICAEW)
Beever and Struiliers
Institute of Chartered Accounlanls in England and Wales
One Express
l Geoi'ge L¢igh Street
Manchester
M4 5DL
Dat¢:..Al¥.l.Q.i.l.a.S..
Pag¢ 7

St Luke's Centre
Statement of Flnancial Activities for the Year Ended 30 June 2024
(Includlllg Illcome and Expendlture Accoiint and Statemeiit of Total Recogiilsed Galns
and Losses)
Unrestrlcted
funds
Tolal
2024
TotAI
2023
Note
Tncoine aiid Eiidowments from:
Donations aiid legacies
Churitdble uclivities
Invesliiient iI)coine
15,300
188,920
3,043
15,300
188,920
3,043
78,697
215,346
1.390
Total liicoine
207,263
207,263
295,433
Expeiidlture on..
Cliarilable aclivi11¢s
(243,791
243,791
302,698
Total Expenditure
Net expenditure
(243,791
243,791
302,698
36,528
36,528
7,265
Nel inoveiiienl iii funds
(36,528)
(36,528)
{7,265>
Reconelllatlon of fuiiqls
Total fuiids brought fonvard
Total fuiids corried forward
234,480
234,480
241,745
15
197,952
197952
234,480
All of the charity's a¢liviti¢s derive from coiitinuing operations durtiig Ihe above ttvo periods.
Page 8

St Luke's Centre
(Registration number: 05477576)
Balance Sheet as at 30 June 2024
2D24
2023
Note
CuYreRit agsetx
Debtors
Cash at bank and in hand
13
51,074
171,827
55.450
201,689
222,901
257,139
Ci'edltors: Aniounls falllng due wlthln one year
14
(24,949
22,659
Net assets
197,952
234,480
Funds of the charlty:
Unre$trl¢ted Inconie fvnds
Unrestricted funds
197,952
234,480
TotAi fuiid
15
197,952
234,480
For the fmancial year ending 30 June 2024 the charity was entiiled to ¢xeinption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Direclors, respoiisibilities:
The members have not required the charity lo obtain an audit of its accounts for the year in question in
a¢cordanc¢ with section 476; and
The directors Kcknowled8¢ their respojisibilities for complying with ihe requirei)ienls of the Act with i'espect
lo accounliiig records and the preparation of accowits.
Tliese accouiits have been prepared in accordance with the provisions applicable to compaiiies subject to th¢
small coinpatlies regime.
The financial statcments on pages 8 10 18 were approved by the trustces. and authorised for issue 011 24 Janiiary
2025 aiid signed on their behulf by:
Drm
Tru8tee
Leyden
Page 9

St Luke's Centre
Notes to the Financlal Statements for the Year Ended 30 June 2024
I Charlty stitus
The Cliaritable Conipany is a public benefit eiility aiid a private ¢ompaiJy limited by guaran1¢¢. regisiered in
Englaiid aiid Walcs and a registered charity in Eiigland and Wal¢s. The address of Il)e regislered oftice is
Danesfield, Wh(Illey Road, Manchester, Ml 6 8BT.
2 Accountliig pollcles
Suniniary of significant 8ccountlng policies And key a¢¢ouiitlnE estimfites
The principal accouniing policies applied in the preparation of Ili¢s¢ financial slalements ar¢ sel our below,
These poltcies have beet) eonsislently applied to all the years presented, unless oilienvise 51aled.
Statement of compllAnee
Th¢ finanLial slalements have been prepared in accord1¢nce wilh Accounting and Reporting by Charille5-
Statement of Recommended PracliLe applicable lo charilies preparing iheir accounts in accordance ivilli Ilie
Fiiian¢ial R¢porling Standard applicable iii Ilie UK and Repiiblic of ireland (FRS 102) (eff¢clive l Jai)uary
2019) - (Cliurilics SORP (FRS 102)), Ihe Financial Reporting Standard applicable iii Ihe UK Riid RepublÉc of
Ireland (FRS 102) IlTid Ili¢ Companies Acl 2006.
Dasls of preparatlon
Si Luke's Cenire meet8 the definilion of a public benefit entity under FRS 102. Assels and liabilities are inilifjlly
recognised at historical cost or trai￿a¢ll01] value unless otheThvise staled in th¢ relevaiil accoui)ting policy notes,
Tlie financial slalenienls have been prepared on the historical cost basis.
Tli¢ finlln¢ial slol¢n)enls are prepared in sterling, which is lh¢ functional currency of11)e entity.
GoliiE eoncerii
After carefully considcriiig Ilie Charily's finaiicial posilion aiid prospects, combiiied with risks posed by lh¢
currenl uncertain economic eiivironmenl, the TNsie¢s have chosen to prepare the uccounls on a going conccrn
bAsis.
Income and eiidowiiienls
All ineoiiie is re¢ogi)iscd oiice the cliarity hAs cntiilemenl lo the tiieonie, it is probable Ihal tlie incolne will be
received aiid the anioiint of ihe iiiconie receivable can be n)easured reliably.
Daiialloiis aiid legiicles
Donalions are recognised ivhen Ilie Charilable Company has been notified in Iwiling of both the airfrounl and
settlement dale, In the event that a donation is subjecl lo conditions that require a level of pcrforEnance by the
harity before the charity is enliiled lo the funds, the incoine is defeffed and not recogllised iinlil eilh¢r thos¢
coiidilions are tiilly mel, or tlie fuifilttieni of those condilioiis is ivholly wiihiii the control of Ilie Cliarilable
Company aiid it is probable tliai iliese condilioils Ivill be fulfilled in lh¢ rcportlll8 period.
Grnllts receivoble
Graiits are recognised wheii the Charitable Company has ali enlillemenl lo the ￿ndS and any condilioiis littked
to tli¢ grants have been met, Ivhere perfonnance condition5 are attached to the grant ai)d are yet to be mel, the
income is recognised as a liability and iticluded on ihe balance sheet as defe￿ed incorne to be released.
Pagc 10

St Luke's Centre
Notes to the Flnallcial Statements for the Year Ended 30 June 2024
Doiifiled services amdfficilities
Wlier¢ seryic¢s or facilitie5 are provided to th¢ charity as a dojiation that ivoiild normally be purchas¢d froin ow
siippliers, tliis b¢nefit 15 included in the financial slalcments al its fair value ui)less tts fair valu¢ ¢annot be
realiably iiieasured, then at the cost Éo the donor or Ihe resale valuc of goods tl)at are to be sold,
Expendlture
All expenditure is recogiiised once there is a legal or const￿¢{lY¢ obligation to that exp¢nditui'e, il is probable
s¢ttl¢ment is rwuired and the amounl can be measured reliably. All costs are allocat¢d to the applicabl¢
expenditure lieading Iliat aggregate siinilar costs ￿ that cal¢80ry.
Charilable aclivlllts
Cliaritable expenditurc coniprises those c081s incurred by the charily in the delivery of tls activities and services
for ils beneficiaries, It includes both costs Ihat can be allocaled directly to such activities and those cost$ of ai)
indirect nature necessary to support them.
Governance costs
Thc.8e iticliide Ilie costs atlribulable to Ihe Charitable Company's compliance iyitli constitulioT)al and slaftilory
reqiiiremeiits, iiicliiditig thudil. strategic managenient Bnd trustees, meeliiigs and reimbursed ¢xp¢n5CS,
Government grants
Goveniineiit grants are recogtiised when the chArity has entiilement io the fuiids, any perfonnance conditions
4ttached lo the grants hav¢ been met, it is probable that the income will be r¢¢¢ived and the amount can b¢
Ineasured reliably and 15 not d¢fcTred.
Taxatlon
Thc Cliarilable Company is considered to pass the tests sel out iii Paragraph I Schedule 6 of lh¢ Financ¢ Act
2010 aiid Ilicreforc it meets the definition of A charilable cornpany for UK corporatioi) tsx puyposes.
Accordingly> Ihe Charitabl¢ Conipaiiy is polentially exempt from taxation in respecl of iiicom¢ or c&pit&l gains
received within catcgories covered by Chapter 3 Part I l of the Corporalion Tax Act 2010 or S¢¢lioi) 256 of the
Taxatioii of Chargeable Gains Acl 1992, lo the exlenl that such iiicome or gaiiis are applied exclusively lo
charitable purposes.
Taiiglble llxed assets
Individual fixed assels costing £250 or more are initially rccord¢d It cost, less aiiy subscqii¢nt accuiniilated
depreciation and subsequent accumulated impairni¢n£ losscs.
Depreclatlon and amorllsatlon
Deprecialion is provided on tangible fjxed assets so 85 to MTite off the cost or vftluation, less any estimated
residual value, over tlieir expected useful economic life as follows:
Asset class
Leasehold alteralioiis
Furnittirc and filliigs
Computer cquipm¢nt
Depreciatlon method and r4te
l OQ3a straight liiie
200/0 Straiglil line
330/0 slraiglit liiie
P8gell

St Luke's Centre
Notes to the Flnanclal Statemenls for the Year Ended 30 June 2024
Impali'ment of flxed A55et5
A revieiv for indicalors of iinpairment is carried out at each reporting dat¢, wilh Ihe recoverable amoiint beii)g
estimated where such indicators extsl. Wliere the carrying value exceeds the r¢coverable Blnoullt, tlie asset is
impaired accordiilgly.
TrRde debtors
Trad¢ debtors ale uniounts due from customers for services perfonn¢d in Ihc ordinary course of business.
Cash and C￿$￿ equlv&lents
Cash and .cash eqiiivalents ¢oniprise cash on liand and call deposits. and other shorl-l¢riii highly liquid
investments tlial are readily conv¢rlible lo a known amouiit of cash and are subject lo Rii insigiiificant risk of
ch&nge in valiie.
Fuiid structure
Um'eslriclcd income fvnds are general fuiids Ihut are Rvailablc for use at ihc trusteess, discretion in furthcroiice
of11)e objectives oftlie Choriloble Conipaiiy.
Flnanclol Instrunients
CliisslfiLfilioii
Finan¢i81 assets and finaiici81 liabilities are reco8nised when the charitable company become8 a party IL> the
eontructual pi'ovisi0115 of th¢ instNinenl.
Fiiianctal IiRbililics and eqiiity inslniinenls are classfied according lo the siibsl&nce of th¢ coiitrnclual
an'aiigements entcr¢d into. An equity inslniineiil is any ¢ontr8¢1 thal eviden¢¢ a residual interest in t¢li assets of
Ihe cl)arily Aftgr dediicling ftll of ils liabilili¢s.
Pagc 12

St Luke's Centre
Notes to the Flnanclal Statements for the Year Ended 30 June 2024
RecognitloN and nieosiireiHenl
All financial assets and liabilities are iiiitially mcasured at transaction pric¢ (iiicludiiig traiisaclion costs).
Fiiikiicial ass¢ls and liabilitie5 are only offset in the stalement of financial posilioii wlien, and 01)ly when there
exists a legally ¢Jiforceable i'i8ht to sel off the Tecognised aniounts and the charity iiileiids either lo settle oil a
net basis, ot to realise the 8sset and settle the liability simultaneously.
Financial assets are der¢cognised when and only when a) the contraclual rights to the eash flows from the
finaticial asset expire or are settled, b) die charity transfers to aiioilier party subslaiilially all of Ihc risks and
ieivards of owneisliip of fItiancial assct, or c) th¢ charity, d¢spit¢ having rctained soiii¢, biit not all, significaiit
risks and r¢wards of ownership, hos trniisferred control of the assel lo another party.
Financial li8biliti¢s ar¢ dereeognised only ivhen the obligation specified lli the contract is discliarged, cancelled
or expires,
3 Income fi'om donatlon8 Ind lega¢les
Uiirestrlcted
funds
Total
2024
TotAI
2023
Ceneral
Donations and legacies.
Donations froin indivlduals
Grants;
Grniils froni ollier charities
Donat¢d services and facilitie5
300
300
58,577
20,120
78,697
15,000
15,000
15,300
15,300
4 liicome froin eliarltfible actlvltles
Unrestrleted
funds
Total
2024
Total
2023
General
Evalvatioll aiid ass¢s5meni fees
Education aiid outreach
178,211
10,709
178,211
10,709
188,920
185,563
29,783
215,346
188,920
Page 13

St Luke's Centre
Notes to the Flnanclal Statements for the Year Ended 30 June 2024
5 Investment Income
Uni'estrlcted
funds
Tolal
2024
Total
2023
Generil
Interest receivable and siinilar incom¢;
Inleresl i'eceivable on bank deposits
3,043
3.043
1,390
6 EJpendlture oil ¢hArltable aetlvlllei
Unrestrlcled
funds
TolAI
2024
Total
2023
Generydl
Staff costs
Travel Costs
Pitlfessioiial scivices
Other costs
Depreciation
Eslabli5hnieiil cosls
Occiipancy costs
Office costs
Insiirlltic¢
Indepeildeiil exaininalioii fee
Accouiilancy aiid payroll costs
Legal and professioiial
111,013
5,587
21,662
10,327
111,013
5,587
21,662
10,327
131,296
9,457
26,001
10,963
,196
72,205
21,227
16,437
3,400
2,460
5,101
2,955
43,378
20,119
15,696
5.917
2,575
6,104
1,413
43,378
20,119
15,696
5,917
2,575
6,104
1,413
243,791
243,791
302,698
£243,791 (2023 £302,698) of Ilie above expenditure was altribiilable to unreslricled funds and £Nil (2023
£Ntl) to ￿StriCted fi￿d$.
Page 14

St Luke'5 Centre
Notes to the Financial Statements for the Year Ended 30 June 2024
7 Analysts of goverllance and support Costs
Govei'n8nce eosts
UnreJtrlc¢ed
funds
Total
2024
Totil
2023
General
Ind¢pciid¢nt ¢xainincr f¢¢s
Exaniiiiation of the financiAI stateinents
Oth¢r f¢¢s paid to ¢xaminers
Legal fees
2,575
6,104
1,413
2,575
6,104
1,413
2,460
5.101
2,955
10,092
10,092
10,516
8 Net Incoilllnwoutgolng resources
Net outgoing resources for tli¢ yeaT iiicludc:
2024
2023
Depreciation of fixed assels
1,196
9 Trustees reniuiieratlon and expenses
No trustees, iior aiiy persons ¢onne¢ted wlth tlieni, hav¢ r¢c¢Av¢d any remuiieralioii from the cliarity diiring Ilie
year.
No trustees have received any reimbursed exp¢ns¢s or any other benefits from the charity during Ilie year.
Page 15

St Luke's Centre
Notes to the Flnancial Statements for the Year Ended 30 June 2024
l O Staff colts
Tl)e aggregate payroll cosls were &s follows:
2024
2023
Staff costs durlng the yev4r were:
Wages and salaries
Social seciir&ty costs
Defined Colltributioll Pensioii costs
108,187
1.762
1.064
122,373
6.241
2,682
111,013
131,296
Th¢ nionihly average niimber of persons (including senior management team) einployed by the Charitable
Conip&iiy during th¢ year was as follows:
2024
2023
Admiiii81rative, goveri)an¢c and charitable a¢liviti¢$
No employee received emoluments of more than £60,000 during the year,
The total einploye¢ benefits of the key rnanagemeni personnel of the chority were £37,602 (2023 - £35,898).
I I Iiidependent ex8niliier's reiiiuiierAtlon
2024
2023
Examiiiolioii of the financial slalemenls
2,575
2,460
Other fees to exanilners
All other servi¢¢5
6,104
5,101
12 Taxntlon
The income and g8ins of the cliarity are ¢xempi from laxa¢ion to tl)e cxlent they ar¢ applied to its charitable
objectives.
13 Debtoi's
2024
2023
Trade debiors
Prepayii)ellls
29,466
21,608
51,074
29,190
26,260
55,450
Page 16

St Luke's Centre
Notes to the Flnv4nclal Statements for the Year Ended 30 June 2024
14 Credltors: aJnount5 follfjng due Ivlthln one yc¥Jr
2024
2023
Other taxation and social security
Other creditors and accruals
11,285
13,664
8,456
14,203
24,949
IS Funds
BAlanee it I
July 2023
Ineomlng
resourees
Resourees
expended
BRl8nce fit 30
June 2024
Uni'estrlcted fund8
Gcnernl
234,480
207,263
243,791)
197,952
Balanee at I
July 2022
Incomlng
resources
Regouree8
expended
Balance at 30
June 2023
Uiivestrlcted funds
G¢neral
241,745
295,433
302,698
234,480
16 AnAlysls of net aisets between funds
Unrestrlcted
funds
General
Total funds
cu￿ent assets
Currei)t liabiliti¢s
222,901
24,949
222,901
24,949
Tothl net Assets
197,952
197,952
17 Related party transaetlons
Rev Dr D Soiigy> a trustee of St Luke's Centre was also a direclor of St Luke's InstilUt¢, During the year the
Ch&iilabl¢ Company rec¢iv¢d £20,000 (2022." £16,000) from St Luke's Institute to conttibute to the partial salary
costs of a m¢mber of staff.
Page 17

St Luke's Centre
Notes to the Financlal Statements for the Year Ended 30 June 2024
18 Prlor year StAtcmcnt of Flnanclgl Aetlvltles
Unrestrieled
funds
Total
2023
Note
Incoiiie And Endowmeiits froin:
Donatioiis and legacies
Cliarilable aclivilies
Investiiient income
78,697
215,346
1,390
78,697
215,346
1,390
Tolhl Incoiiie
295,433
295,433
Expeiidlture on:
Charitable activities
302,698
302,698
Totol Expeiiditure
Net cxpendilur¢
302,698
302,698
7,265)
(7,265
Nel inoveiiieiil in thnds
(7,265)
(7,265)
Reconelllatlon of funds
Tolal fiirtds brought fonvard
Total funds caiyied fonvard
241,745
241,745
15
234,480
234,480
Page 18