2022-12-31-accounts - Reigate Park United Reformed Church Charity

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR YEAR ENDED

31.12.2022

REIGATE PARK UNITED REFORMED CHURCH

CHARITY REGISTRATION NUMBER: 1130103

REIGATE PARK CHURCH UNITED REFORMED CHURCH CHARITY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2022

INTRODUCTION

This report is produced in accordance with the requirements of FRS 102 and the Statement of Recommended Practice (FRS 102) issued by the Charities Commission.

OBJECTIVES AND ACTIVITIES

As a local congregation of the United Reformed Church, Reigate Park seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement which states:

Travelling together with Jesus in faith, hope and love.

Reaching out with God’s care and love for all.

The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Elders’ Meeting believes that the Church provides benefit to the public by:

• providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;

• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of Reigate Park United Reformed Church are overseen by the Elders' Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church. This is determined by the General Assembly of the United Reformed Church, and supplemented by the constitution of Reigate Park United Reformed Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 17th March 2009. The Church Meeting consists of those persons who have been admitted to the full privileges and responsibilities of membership of the United Reformed Church and whose names are included on the membership roll of such local Church. The Church Meeting has the ultimate authority on the life and work of the Church. The Elders' Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the Manse, provide advice and recommendations to the Church Meeting whilst fulfilling their responsibilities as Trustees. The members of the Elders' Meeting are the trustees of the registered charity during their period of service as Elders. Up to 12 members of Reigate Park Church can be nominated and elected at Church meeting by the members of Reigate Park Church to serve as Elders. Elders serve for 3 years, retire by rotation and are eligible for reelection. There is normally a limit of two consecutive periods of 3 years of service. The Elders Meeting met 11 times during the year, to oversee our pastoral responsibility and continued smooth running of the church. The Elders are assisted in the administration of the Church and its property by committees established for: Finance, Premises and Management, Social and Fundraising and the Worship Planning Group.

Page 1

These committees report to Elders and Church Meeting at least annually. The Church has been without a full time Minister for the whole of 2022 but continue to pay into the URC central Ministry and Mission Fund. We have a Local Church Leader (unpaid) and employed three part time members of staff: the Church Administrator, Church & Community Manager and Caretaker. A contractor was used for cleaning for the year.

The Church building and the Manse at 7 Priory Drive, Reigate, Surrey RH2 8AF are vested in Southern Synod Trust as trustees and held for the benefit of Reigate Park URC in accordance with the trusts applicable to URC properties. The Manse is currently being rented out as we are in Vacancy.

ADMINISTRATIVE INFORMATION Name and Status

Reigate Park United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of Southern Synod of the Church. It was registered on 11th June 2009 as Charity Number 1130103.

Reigate Park Church is situated at Park Lane East, Reigate, Surrey, RH2 8BD. Tel: 01737 249766 email office@reigateparkchurch.org The Church Office is normally open Monday – Friday 9 am – 1 pm.

Trustees

Those who served during 2022 were:

Helen Conway	Mavis Proctor	Lynne Skinner
Susan Knight	David Mercer	Richard Garlick
David Bretherton	Margaret Samuel	Paula Sowton
Christina Papworth	Wendy Hopkins

The members of the Elders’ Meeting for the time being are recognised as the charity trustees.

Trustees’ Responsibilities Statement

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which gi v e a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in Charities SORP 2015 (FRS 102);
make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

Page 2

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity ( Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Trustees receive advice and training on all matters necessary to enable them to perform their duties. The Trustees are aware of their responsibilities for assessing and managing the risks faced by the church and continue to implement plans to mitigate those risks. The principal risks to the finances and continuity of the church are the church buildings. This is addressed by a regular programme of maintenance and improvement.

Independent Examiner

The Independent Examiner is Mr Keith Halstead MA (Oxon) FCA 60 Woodcote Hurst, Epsom Surrey KT18 7DT.

The Church building and the manse at 7 Priory Drive, Reigate, Surrey RH2 8AF are vested in Southern Synod Trust as trustees and held for the benefit of Reigate Park URC in accordance with the trusts applicable to URC properties.

FINANCIAL REVIEW

Details of the Church's Income and Expenditure and its assets at the year-end are given in the Financial Statements for the year. In 2022 there was a deficit of £37,573. (2021 – deficit of £2,007). Income decreased during 2022 because of a fall in the number of offerings and donations to the Church. Also there was a rise in the Church running costs as the premises re-opened following the COVID-19 pandemic. Salaries for three members of staff rose in 2022 as they were supported by the Job Retention Scheme in 2021. Also cleaning costs doubled once the Church was open full time. £11,136 was paid from the Special Projects Fund towards the cost of replacing the Church hall flooring.

The Trustees have designated £70,000 to hold in reserve for the 2022 financial year in accordance with the Reserves Policy (The equivalent of four months general running costs, three month’s salary costs and likely capital expenditure.)

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

We have continued to work on the 6 Priorities listed below which were identified and accepted at a Church Meeting on 17 April 2016 following the LMMR process. This is ongoing and is an intrinsic part of the monthly Elders Meeting Agenda.

Address the reasons for falling attendance at Sunday service.

a We have encouraged more participation in services and have varied the types of service and hymns/songs.

Page 3

b We also recognise that a number of people attend worship on-line through our live-streaming facility.

Encourage more people to volunteer, to spread the workload of the many jobs that are central to the life of the church.
- a Regular pieces in The Record supplemented by notices requesting specific help.
We have reviewed the pastoral care system and ensured that it is understood.
Improve communications with the large number of organisations and groups that use the premises.
- a. An Elder is now linked to the Uniformed Organisations which has improved communication with them.
Encourage awareness of how the church’s environmental footprint could be reduced.
a. We are looking at energy saving projects and are working towards the Silver Eco Award with A Rocha
1) Pastoral Support: We continued to provide and develop pastoral support to the church family. Some of our Elders and Pastoral Link people attended training sessions run by Revd. Andy Twilley.
2) Regular Church Meetings. We held 6 in person Church Meetings.
3) Regular Elders Meetings: The Elders’ met in person 11 times.
4) Change to constitution to allow Elders & Church Meetings to be held on-line: We changed our constitution to allow Elders & Church Meetings to be held on-line if necessary.
5) Church Book Club: This met regularly during the year.
6) Social & Fund Raising Group: With the relaxation of Covid19/lockdown restrictions, we were pleased to resume more normal social activities. The group organised various activities during the year including a URC 50[th] Anniversary Bring & Share lunch, a Family Christmas lunch and a Macmillan Coffee Morning.
7) Charities supported: We continue to support local charities and those further afield. This year we supported MacMillan, Cocos Foundation, The Leprosy Mission, Renewed Hope Trust, St. Catherine’s Hospice, World Vision, the local Foodbank, Christian Aid, The Maisha Trust and Include Choir.
8) Vacancy/Deployment Situation: We continued to operate without a stipendiary Minister. The Vacancy Committee, advised by Revd. Ted Bellingham our Interim Moderator worked on developing our Pastorate Profile. We were scoped for 80 – 85% ministry and it is likely that

Page 4

we will explore joining with other churches to form a joint pastorate. We are fortunate that we have a Local Church Leader, Mrs Susan Knight who leads some services and Chairs our Elders’ and Church Meetings and a Lay Preacher, Mrs Lynne Skinner. We welcomed a variety of people, lay and ordained, to lead our services.

9) Nos of baptisms/funerals: We held 3 baptisms and 12 funerals.
10) New members: We welcomed 5 new members into our church family.
11) Eco-Church award: We are working towards Silver Eco-Church award.
12) Continuation of on-line services and live streaming: We continue to provide on-line access to our services. They are live streamed every Sunday and available via you-tube. Our average viewing figures are 50 per service.

13) Services:

We held a number of special services throughout the year including our Memorial Book service and Remembrance Sunday service (in conjunction with St. Luke’s Church). Over the Christmas period we held a Crib & Christingle Service, a Nativity Service, an afternoon Carol Service with Tea, Midnight Communion and a Family Service on Christmas Day. These represented a welcome “return to normal” post-Covid situation.
14) Sue Knight is an Assembly Accredited Lay Preacher and was commissioned as our Local Church Leader in November 2019. Since being in vacancy from May 2020 she has had Pastoral Oversight of Reigate Park Church. She attends the local Clergy Fraternity, North Downs Cluster of URC’s, the Synod Area and Synod Together meetings. Sue is also Lay Preaching Advocate for Southern Synod and in that role sits on the Synod Ministries Committee. She is also part of the new Synod Deployment Consultation Group. Having completed the candidating process, Sue will be training for Non Stipendiary Ministry at Westminster College Cambridge from September 2023.
15) Sunday Services: Despite being in vacancy, we continue to provide a service every Sunday. These were led by our Local Church Leader (Mrs Sue Knight) our Lay Preacher (Mrs Lynne Skinner), visiting Ministers and our Elders and Junior Church.
16) Synod Together on 8 October: We hosted the Southern Synod Together meeting on 8 October which was attended by 75 people.
17) Maintenance of fabric of church building:
We continue to work hard to maintain the fabric of our church building. A major expense was to replace our hall floor at a cost of £22,000 but we were helped by a grant of £5,000 from Southern Synod. Our running costs

Page 5

increased considerably during 2022, mainly due to rising energy bills.

18) We are very fortunate in having a number of families worshipping with us and have an active Junior Church department. Apart from providing activities for our young people every Sunday our Junior Church team are involved in various aspects of church life. During the year:
170 Mothering Sunday cards were distributed to all ladies on the church list, and to mothers at church toddler groups.
To keep Ukraine in our thoughts we planted sunflowers in pots for the church entrance
We welcomed the ‘Include Choir’ to a session; they taught us a song with actions which we then presented to the congregation
Sue Knight, our Local Church Leader led an interactive Godly Play sessions
Junior Church prepared and led a service which included drama and action songs; afterwards the whole congregation was served with bacon baps as it was Father’s Day,
In July we had a BBQ for all families, leaders & helpers, attended by 24 adults & children
In September we launched the new year in Junior Church by inviting all children & young people to a breakfast followed by games
In October Sue Knight, our Local Church Leader re-dedicated all volunteers who work with children & young people at RPC.
Junior Church prepared and served coffee and tea after the service each term.
Our Nativity Service was written by a Junior Church leader and presented by all our children & young people, some of whom were back from university; this included drama, mime and solo singing from children and adults
Children & Young People are always encouraged to join in on Sunday mornings, e.g. by doing Bible readings, leading action songs, participating in activities when invited

Our search for a Children’s & Family Worker continued throughout the year, and substantial grants were secured.

19) New initiatives:
- a) In conjunction with the Local Authority, we hosted a drop-in centre for Ukrainian refugees.
b) The church family and others support collections for a local Foodbank. c) We have a recycling collection point for batteries and used postal stamps which support charities.
d) We started a Faith & Fellowship group which meet weekly.

Page 6

20) Looking back ov8r 2022, the Elders worked hard to continu8 to offer effective leadership in helping the Church lo ftjifil its aims and objectives The Continued work of our Church is only possible through considerable support from our dedicated Elders and numerous volunteers who give tirelessly of their time and effort to ensure Reigate Park Church Gontinues to fulfil its place within the local community. 21.) Priorities for 2023: To explore the formation of a Joint Pastorate with 3 other local churches. To review the LMMR report.to ensure it is a 'living document, including updatiThJ tha action plan. To follow up the Quinqwinial Report of 2019. To work towards appointing a new Childr8n and Family Worker. This report was approved by the Elders Meeting on +1 q signed on its behalf by.. %3.. This report is Mrs Wendy Hopkins - Church Secyetary and Trustee Page 7

INDEPENDENT EXAPAINER'S REPORT TO THE TRUSTEES OF REIGATE PARK UNITED REFORMED CHURCH I report to the charity trustees on my examination of the ac(x)unts of the Reigate Park United Refom)ed Church (the Church) for the y8ar ended 31 DeMr 2022. Re8pon8ibiliti08 and basis of rnport The Elders as Charity Trustees of the Church are responsible for the preparat of the accounts in accordance wtth the requirements of the Charrties Act 2011 Clhe I report in respect of my examination of the Church's accounts as canied out under section 145 of the Act and in carrwng out my examination I have foll¢)wed all the applicable Direth'ons given by the Charity Commission urmler section 145{5)(b) of th8 Act. Indopondent examinat8 statemant I have completed my examination. I confimi that no matters have come to my attention in connection with the examination gNing me cause to believe that in any material r8spect.' 1. accounting records were not kept in respect of the Church as required by section 130 of the Act." or 2. the accounts do not accord with those records,. or 3. the accounts do not comply wtlh the appIlble requirements concerning the fonn and content of accounts set out in the Chartties (Accounts and Report) Regulations 2008 other than any requirement that the accounts giv8 a 'true and fair view, which is not a matter (x)nsid8r8d as part of an independent examination,. or 4. the accounts have not been prepared in accordance with the methods and principles of Accounting and Reporting by Charities.. Statement of Recommended Practi appluble to Chariti preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) I have no concems and have come across no other matter5 in connection with the eXaMinatn to which attention shoukl drawn in this report in order to enabl8 a proper understanding of the accounts to be reached. Signed by the Independènt Examiner Keith Halstead 60 Woodcot8 Hurst Epsom SUeY Iff18 7DT Synature: 07 Page 8

REIGATE PARK UNITED REFORMED CHURCH

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted Funds £ 54,042 2,125 10,369 45,824 648 1,173 120 114,302 65,100 63,808 3,415 719 3,046 136,088 -21,786 21,000 1,142 356	Designated Funds £ 965 10,233 11,198 146 15,817 11,136 27,099 -15,901 16,000 -37,000 167,194 130,293	Restricted Funds £ 5,650 5,650 3,173 2,363 5,536 114 58,789 58,904	This Year 2022 Total £ 54,042 3,090 5,650 10,369 56,057 648 1,173 120 131,149 65,100 63,954 3,415 3,892 2,363 15,817 3,046 11,136 168,723 -37,573 37,000 -37,000 227,125 189,553	Last Year 2021 Total £
				60,283 4,761 553 11,021 58,909 754 2,034
				138,315
				65,669 50,510 6,132 1,106 487 12,418 1,494 2,507
				140,323

				-2,007
				23,100 -23,100 229,132
356	130,293	58,904	189,553	227,125

Page 9

85.851 71.531 29,793 l(b,678 31.788 Pdty Ca 187.314 223,429 (hiro lo (Ktsid8 CaJ58S TOTAL NET ASSETS ReFYesented by:. 1,142 167,194 58.789 Urff8strict8d d&signal8d Re*i¢Xed furm 130,293 APPROVED by th• Tnffjt••s on k+ siw•J on ther Ihalf by Mrs Susan Knight- Chalr of Eldern and Trusteo not•s onpaps 11, 12 end 13 fonnwt ollkns finpnN"a18Iatennr Pag8 10

REIGATE PARK UNITED REFORMED CHURCH

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

NOTES

1 ACCOUNTING POLICIES

This report is produced in accordance with the requirements of FRS 102 and

the Statement of Recommended Practice (FRS 102) issued by the Charities Commission.

2 FUND ACCOUNTING

UNRESTRICTED FUNDS may be used by the Church for any of its ordinary purposes.

DESIGNATED FUNDS represent unrestricted funds set aside by the Church for specific designated purposes; they can be transferred back into general funds at the Church's decision.

The Special Projects Fund includes rental income from the letting of the Church Manse at 7 Priory Drive. As explained in Note 10, the Manse is not an asset of Reigate Park United Reformed Church. The income is designated by the United Reformed Church in Great Britain for use towards the upkeep and repairs of the Manse.

Fund name & purpose: Children's & Youth Work Fund Special Project Fund Repairs & Maintenance Fund Reserves Flower Fund Kitchen Fund Totals for designated funds	Balance b/fwd £ 3,918 88,252 3,126 70,000 815 1,083	Balance b/fwd £ 3,918 88,252 3,126 70,000 815 1,083	Receipts inyear £ 740 10,233 80 145	Receipts inyear £ 740 10,233 80 145	Payments inyear £ 11,136 15,817 146	Payments inyear £ 11,136 15,817 146	Transfers foryear £ -37,000 16,000	Transfers foryear £ -37,000 16,000	Balance c/fwd £
									4,658 50,349 3,309 70,000 749 1,228
	167,194		11,198		27,099		-21,000		130,293

The funds held in reserves represent the ammount set aside to comply with the Reserves policy for general running costs.

RESTRICTED FUNDS represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent for the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.

Fund name & purpose: Endowment Fund The John Mercer Youth Fund Benevolent Fund Outside causes Totals for restricted funds	Balance b/fwd £ 40,000 18,435 354 58,789	Receipts inyear £ 2,600 3,050 5,650	Payments inyear £ 3,173 2,363 5,536	Transfers foryear £	Balance c/fwd £
					40,000 18,435 -218 687
	58,789	5,650	5,536		58,904

Endowment Fund

John Mercer Youth Fund

Capital can only be used in accordance with the terms of the former Kingswood Congregational Chapel Fund and interest used for the maintenance and upkeep of buildings
to provide grants to young people to assist them to take part in activities which will help them to develop educationally, socially and spiritually. The capital is £17,694.31

Benevolent Fund

to assist people in straitened circumstances.

Outside causes

to support outside causes as they arise.

Page 11

REIGATE PARK UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

NOTES - continued

Unrestricted Funds £ 0 0 27,660 14,100 4,064 45,824 Unrestricted Funds £ 6,821 1,532 974 9,385 12,562 11,381 12,826 3,646 649 379 1,076 680 1,457 440	Unrestricted Funds £ 0 0 27,660 14,100 4,064 45,824 Unrestricted Funds £ 6,821 1,532 974 9,385 12,562 11,381 12,826 3,646 649 379 1,076 680 1,457 440	Designated Funds £ 0 0 10,233 10,233 Designated Funds £ 146	Restricted Funds £ 10 455 204 152 202 210 250 790 344 343 90 2,600 5,650 0 5,650 0 Restricted Funds £	Restricted Funds £ 10 455 204 152 202 210 250 790 344 343 90 2,600 5,650 0 5,650 0 Restricted Funds £	This Year 2022 Total £ 10 455 204 152 202 210 250 790 344 343 90 2,600 5,650 0	This Year 2022 Total £ 10 455 204 152 202 210 250 790 344 343 90 2,600 5,650 0	Last Year 2021 Total £
							53 9 53 438
							553
							0
					5,650	0	553
					27,660 14,100 4,064 10,233 56,057 This Year 2022 Total £ 6,821 1,532 974 9,385 12,562 11,381 12,826 3,646 649 379 1,076 680 1,457 440 146 63,954 1,214 1,451 -109 801 59 3,415 344 0 0 3,173 375 3,892 3,696 0 -1,457 2,239		24,070 13,200 1,745 19,895
							58,909
							Last Year 2021 Total £
							4,910 6,757 1,097 9,441 8,421 6,053 7,044 2,324 504 798 1,294 107 1,457 303
63,808	0	146	0	0	63,954		50,510
1,214 1,451 -109 801 59 3,415 344 375 719		0 0	0 3,173 3,173				708 664 3,445 1,316
							6,132
							509 97 500
							1,106
							3,208 1,945 -1,457
					2,239		3,696

Depreciation on Plant & Equipment is provided at 20% on a straight line basis.

Page 12

REIGATE PARK UNITED REFORMED CHURCH

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022

NOTES - continued

9 MONETARY ASSETS

The church monies are not held in segregated accounts.

The distribution of assets between funds is shown for illustrative purposes only.

10 ASSETS USED FOR CHURCH PURPOSES

The church building and the manse at 7 Priory Drive are vested in URC Southern Synod Trust as trustees and are not church assets. They are held for the benefit of Reigate Park Church in accordance with the statutory trusts applicable to URC properties under the URC Acts.

11 CAPITAL COMMITMENT

At year end the church had a capital commitment of £22,272 representing the cost of replacing the At year end the church had a capital commitment of £22,272 representing the cost of replacing the hall floor.

Page 13