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2021-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of Client name St. Luke's, Redcliffe Gardens

Report and Accounts Year ended ...31 December 2021

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

CHARITY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2021

Members of the Parochial Church Council The Reverend Nicky Gumbel (from March 2021)
The Reverend Dave Matthews (from March 2021)
Abolade Alfred (Churchwarden from May 2021)
Gb Ladipo (Churchwarden from November 2021)
Joshua Hinton (Churchwarden until November 2021)
Mobola Sandey (until February 2021)
Krys Gajda (Secretary)
Edwin Butler (Treasurer until May 2021 )
Agustin Martin Calmarza
Tsolomon Tuul
Suzanne Williams
Lucinda Howard-Comber
Chris Jones (until May 2021)
Catherine Maani (from May 2021)
Charity Registration Number 1130681
Principal Address St. Luke's Church
Redcliffe Gardens
London
SW10 9HF
Independent Examiner Jacob Farley ACA
Stewardship
1 Lamb's Passage
London
EC1Y 8AB
Bankers Nat West Bank plc
Santander UK plc
INDEX
Page 1 Legal & Administrative Details
Pages 2-5 Trustees' Report
Page 6 Independent Examiner's Report
Page 7 Receipts and Payments Account
Page 8 Statement of Assets and Liabilities
Pages 9-10 Notes to the Accounts

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LUKE'S REDCLIFFE GARDENS

ANNUAL REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2021

The Members of the Parochial Church Council (the 'PCC'), who are the charity's trustees for the purposes of charity law, have pleasure in presenting their report together with the financial statements for the year.

Objects of the charity

The charity is responsible for co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church be it pastoral, evangelistic, social or ecumenical. The PCC is also responsible for maintaining certain church property situated within the parish.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

Partnership with HTB

In February 2021, the Revd Nicky Gumbel and the Revd Dave Matthews were appointed as vicar and associate vicar of St Luke’s with the view to launching a new partnership between HTB and St Luke’s. This timing coincided with a gradual easing of COVID-19 restrictions which has enabled this year to be one of much activity, re-launching existing ministries and starting new ones as reported below.

The partnership with HTB has got off to a fantastic start. The assimilation between the existing community and those who have joined from HTB (and also those who have just started attending in 2021) is strengthening by the week and it’s very exciting to see who God is gathering for this next season of ministry.

Through the partnership HTB provides a broad base of support to St Luke’s with the aim of harnessing HTB’s resources to support and grow the ministry at St Luke’s. This support is in the form of ministry resources (clergy, worship leaders etc), centralised support services (finance, legal, IT, HR, building repairs and maintenance etc), as well as financial support. Further details on the financial support provided by HTB is included in the Accounts.

In late 2021 Revd Nicky Gumbel announced that he would be stepping aside from his role as vicar of HTB and of St Luke’s in July 2022. This is to enable him to focus on developing Alpha across the world. Following a thorough and extensive process, the Revd Archie Coates was appointed as vicar designate of HTB towards the end of 2021 and it is now for the wardens of St Luke’s to work alongside Bishop Graham and the patrons to decide on the next vicar for St Luke’s. This is a decision which we hope and expect will enable the partnership between HTB and St Luke’s to continue going from strength to strength.

Governance

Before the partnership with HTB began we knew that one of our wardens Mobola Sandey needed to step down in order to move to Texas following her engagement and marriage. Mobola was a great supporter of the partnership with HTB which was made possible by her wisdom and dedication. We were very sad to see Mobola go but wish her and Anthony all the very best.

We were delighted to appoint Bola Alfred to take up Mobola’s position as warden. Bola has been worshipping at St Luke’s for 5 years and was unanimously voted on at the May APCM. Bola has been a great support and is already making such a difference.

The latter half of the year involved another goodbye, this time to our other churchwarden Josh Hinton and his wife Jess who made the decision to relocate to Chester in order to be closer to family. Again, Josh was instrumental in seeing the church through the lockdown, the interregnum and the formation of the new partnership. We miss them greatly.

We were delighted to appoint Gb Ladipo in Josh’s place. Gb joined St Luke’s in 2020 having been at HTB for 5+ years where he was previously on the HTB PCC. Gb has worked as an investment banker in London for the last 15 years and brings with him a wealth of professional and pastoral experience.

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LUKE'S REDCLIFFE GARDENS

ANNUAL REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2021

Clergy + Staff

Alongside the appointment of Nicky and Dave, we have welcomed two HTB curates (Jemima Haley and Jade Standley) who are serving their curacy across the two churches. We also welcomed two HTB college students (Solomon Alfred and Joel Chick), a youth pastor (Ellie Bricknell) and a worship pastor (Matt Littlewood + others from the HTB worship team who circulate between the HTB sites).

For much of this year we have been working with Clay Amira who was previously on the staff at St Luke’s as a missionary from Kenya. We were delighted to finally welcome him back to St Luke’s in early 2022 following much prayer and hard work in 2021.

Sunday services

This year we were delighted to return to in-person services. Average Sunday attendance was 103 people each Sunday of which 79 were adults and 24 were children and youth. It is encouraging to see so many people are returning to church and feeling safe to do so following the pandemic. This year we had our first vision series under the new partnership which included a gift day and the response was very encouraging indeed.

Whilst Easter 2021 services were sadly cancelled due to a number of our team contracting COVID-19, we had a fantastic Christmas season. Alongside supporting a number of carol services at HTB, we partnered with St Mary the Boltons and TLC estate agents to host an outdoor carol service in Redcliffe Square gardens. Approximately 200 people came, mostly from the surrounding community to sing, pray and enjoy a glass of mulled wine and a sweet treat from a local café, Brownie Box.

Alpha

During 2021, St Luke’s supported Alpha at HTB for three consecutive terms sending teams of leaders to host and help in small groups. We had the joy of baptising one of the guests in December during our Sunday morning gathering. We expect this to be an area of focus in 2022.

Groups

This year we launched 10 midweek groups (previously known as life groups) that meet across the city, both online and in person. These groups are a space for the church to grow in community and in their discipleship to Jesus Christ.

Kids and Youth

In 2021 all kids and youth ministry was moved back in person. Average attendance across 2021 was very encouraging and we are looking forward to 2022. We have already trialled a new 4pm family service which saw 20 children and 32 adults attend, 40% of whom weren’t regular churchgoers. On that particular Sunday we were delighted to see 151 individuals attend church across the morning and afternoon services. Louisa our kids and families pastor also relaunched the weekly playgroup which has a regular attendance of 60-70 children and adults each week.

Asylum Seekers + Refugees

This year we began a new initiative supporting asylum seekers and refugees living in local hotels around Earl’s Court. In the summer we hosted three clothes distributions in the gardens surrounding the church in partnership with the local council and we saw in total just over 1,000 men, women and children receive clothes, sanitary goods and food. This group included a number of families who had recently arrived from Afghanistan.

Following these standalone events we felt it right to offer something more than just a one off hand out but also a regular hand up. In partnership with Hillsong London we started to host a weekly ‘Community Café’ in the church providing a meal, a conversational English class and an opportunity to select a few clothes before returning to the hotel. Each week we welcome 60-70 guests.

In December we had the joy of baptising two Iranian men who we met and have been supporting through this community.

This work was recognised by HRH The Prince of Wales at an HTB event in December 2021 and also in March 2022 when he came to visit St Luke’s to see first hand how the church has been serving asylum seekers and refugees.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LUKE'S REDCLIFFE GARDENS

ANNUAL REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2021

Building

Whilst the building is filling up and increasingly being used for exciting ministry opportunities, we are also aware that there are some extensive works required to ensure the safety of its users in the immediate term but also works to ensure the buildings safe use and continuation of its mission for future generations. We are working closely with the Diocese of London to ensure both the immediate and long term needs are being addressed.

Love Christmas

In 2020 we had the privilege of delivering 200 gift boxes to those in the parish who needed support. The response was so encouraging that we aimed to stretch the target and to pack and deliver a bag of kindness to every single resident in the parish. In December 2021 we hit our goal and delivered 2,100 bags to local residents.

Most the charity's activites are undertaken by volunteers and the charity could not operate effectively without their efforts.

In planning the activities the PCC has applied the guidance on public benefit issued by the Charity Commission.

Plans for the Future

Additional Sunday Services

As we move into 2022, a number of opportunities seem to be opening up to plant a number of new services at St Luke’s. The first is the 4pm service for children and families which we have trialled already. The second opportunity is to launch a number of new congregations for whom English isn’t their first language. This would look like a number of different services across a Sunday in different languages as one church with a shared vision to see the evangelisation of the nations, the revitalisation of the church and the transformation of society.

Alpha

Having supported the Alpha course which has been running on site at HTB, we are exploring whether we could run Alpha, again for those for whom English isn’t their first language. We hope to pilot this in Summer and Autumn 2022.

Night Shelter

We were ready to host a weekly night shelter on a Saturday evening but sadly Glass Door were not permitted to run these due to the risks of COVID-19. We hope to do this in winter 2022.

Structure, Governance and Management

The charity is registered with the Charity Commission and operates under the Charities Act 2011. The governing documents for the charity are the Parochial Church Councils (Powers) Measure 1956 (as amended) and the Church Representation Rules 2011.

The appointment of PCC members is governed by, and set out in, the Church Representation Rules. The PCC comprises ex-officio members (which includes clergy and churchwardens), elected members and co-opted members. The PCC organises elections annually before the Annual Parochial Church Meeting (APCM) to fill vacancies. The members of the PCC are the charity's trustees for the purposes of charity law.

Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the PCC which meets regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a management team led by the incumbent.

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. LUKE'S REDCLIFFE GARDENS

ANNUAL REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2021

Financial review

These accounts are presented on a receipts and payments basis, transition from the SORP accounts prepared in the previous year. During the year receipts increased by £78,312 to £212,034, and expenditure increased by £53,401 to £211,850. As a result the surplus for the year was £184 compared to a deficit of £25,327 in 2020. In addition the Charity received £27,405 of short term cash from HTB and when adding the cash funds brought forward from last year the total funds for 2021 are £46,700, although £27,405 was repaid to HTB in the early part of 2022.

Reserves policy

The PCC recognises the need to hold reserves to allow protection of its core activities in the event of income shortfalls and to promote balanced strategic planning. Reserves are defined as income that becomes available and which is to be expended at the discretion of the PCC in furtherance of its objects but which has not yet been spent, committed or designated.

The Trustees aim to maintain reserves equivalent to two months' operating expenditure as contingency against unforeseen circumstances, this is equivalent to approximately £33,000. At yearend the Church held £42,000 in its general fund cash reserve balance, equivalent to 2.5 months expenditure. As noted above a large repayment was made to HTB soon after yearend and the PCC continue to monitor the reserves against policy.

Risk statement

In common with other churches and charities the PCC faces risks be they operational, financial or reputational. The PCC has examined the major risks and confirm the systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.

Safeguarding

The council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.

Quinquennial inspection

The last quinquennial inspection was held in July 2019 and the PCC are considering plans to address the issues raised in the inspection report.

Responsibilities of trustees

Charity law requires the PCC to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

REV DAVE MATTHEWS Date 23 May 2022

5

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

I report to the members of the PCC (who are also the charity's trustees) on my examination of the accounts of the Charity for the year ended 31 December 2021 on pages 7 to 10 following.

Responsibilities and basis of report

As the trustees of the charity, the members of the PCC are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable 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 material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jacob Farley ACA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 27 May 2022

6

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Notes
Income receipts
Voluntary receipts
2(a)
Church activities
2(b)
Investment income
2(d)
Capital and similar receipts
7
Total receipts
Payments
Church activities
Parish share
Clergy and staffing costs
3(a)
3(b)
4
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before transfers
Mission giving and donations
Loans repaid
Church running expenses
Short term working loan from Holy Trinity
Brompton
Unrestricted Funds
General
Funds
£
158,352
42,881
-
201,233
27,405
27,405
228,638
85,492
41,301
71,025
197,817
5,332
203,149
200
200
203,349
25,289
-
25,289
17,163
42,452
Restricted
Funds
£
10,801
-
-
10,801
-
-
10,801
-
-
-
-
8,501
8,501
-
-
8,501
2,300
-
2,300
1,948
4,248
2021
£
169,153
42,881
-
212,034
27,405
27,405
239,439
85,492
41,301
71,025
197,817
13,833
211,650
200
200
211,850
27,589
-
27,589
19,111
46,700
2020
£
81,826
51,227
69
133,122
-
-
133,122
17,820
54,818
79,371
152,010
4,040
156,050
2,400
2,400
158,450
(25,327)
-
(25,327)
44,439
19,111

The notes on pages 9-10 form part of these accounts.

7

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

A
Cash funds
Cash at bank with immediate access
B
Other monetary assets
Gift aid due to charity
Venue hire debtors
Other debtors
C
Liabilities
Falling due within one year
Accounts payable
Accruals
Hall hire income received in advance
Accounts preparation and independent examination
Payroll creditors
Total
D
Assets retained for charity's own use
IT network equipment
Domestic appliances
Other fixtures, fittings, and equipment
Loan repayable to London Diocese within one year
This loan was repaid in full during January 2022.
Short term loan repayable to Holy Trinity Brompton
This loan was repaid in full during February 2022.
General
funds
£
42,452
42,452
3,452
13,311
110
16,873
3,781
3,471
-
1,800
3,918
27,405
2,000
42,374
Restricted
funds
£
4,248
4,248
-
-
-
-
-
-
-
-
-
-
-
Fund to
which asset
belongs
General
General
General
2021
£
46,700
46,700
3,452
13,311
110
16,873
3,781
3,471
-
1,800
3,918
27,405
2,000
42,374
Cost
£
11,050
3,389
9,067
23,505
2020
£
19,111
19,111
1,863
-
907
2,769
-
934
4,957
1,920
1,143
-
2,200
11,153
Current
value
£
8,840
2,711
3,627
15,178

Consecrated property, beneficed property and moveable church furnishings which require a special faculty for disposal are excluded from the above list of charity assets.

The accounts were approved by the trustees and signed on their behalf by:


REV DAVE MATTHEWS

Date: 23 May 2022

The notes on pages 9-10 form part of these accounts.

8

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

In the previous year the charity's income exceeded £250,000 and the charity was obliged to prepare its accounts on an accruals basis. As the charity's income is now less than £250,000, it has taken advantage of the option to prepare its accounts on a receipts and payments basis and the results reported previously have been restated; further information is given in note 6 below.

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
a)
Voluntary income
Donations of cash and similar
Grants from Holy Trinity Brompton
Other grants
Gift aid recovered
b)
Church activities
Hall and venue hire
Residential rental income
Fees and sundry income
d)
Investment income
Interest from cash deposits
3
a)
Clergy and staffing costs
Salaries of parish workers
Staff, volunteers' and vicar's expenses
General
funds
£
45,172
105,000
8,180
-
158,352
39,103
-
3,778
42,881
-
-
General
funds
£
37,866
3,435
41,301
Unrestrict
Unrestrict
Unrestrict Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
Designated
funds
£
-
-
-
ed Funds
ed Funds
Restricted
Funds
£
10,801
-
-
-
10,801
-
-
-
-
-
-
Restricted
Funds
£
-
-
-
Total
2021
£
55,973
105,000
8,180
-
169,153
39,103
-
3,778
42,881
-
-
Total
2021
£
37,866
3,435
41,301
Total
2020
£
61,595
-
6,986
13,245
81,826
35,607
15,576
44
51,227
69
69
Total
2020
£
54,204
614
54,818

Rev Dave Matthews (who is a clergy member of the PCC) receives a stipend from the Diocese; the cost of these stipends is not included in the above payroll cost however it should be noted that some of the Parish share is used to help pay the stipends. Rev Dave Matthews was provided with accommodation, which is customary for clergy.

b)
Church running costs
Church services and groups
Hospitality
Mission house and flats
Building running costs and equipment
Building repairs
Insurance
Church administration
Accounts preparation and independent examination
Other costs
1,722
207
3,303
32,397
10,176
7,513
13,343
1,920
445
71,025
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,722
207
3,303
32,397
10,176
7,513
13,343
1,920
445
71,025
810
272
28,964
26,837
4,492
5,993
8,705
3,240
58
79,371

9

PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST LUKE'S REDCLIFFE GARDENS

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

4
Mission giving and donations
Mission elsewhere in UK and overseas
Institutions
Individuals
Relief of poverty
Institutions
Individuals
5
Movement on designated, restricted and endowmen
General funds
Restricted funds
Organ repairs
Afghan refugees
Mission support
Individual support
Foodbank
Total funds
t funds
Opening
balance
£
14,219
1,875
-
-
-
73
1,948
16,167
-
4,824
508
-
5,332
Change of
basis
(note 6)
£
2,944
-
-
-
-
-
-
2,944
-
-
-
-
-
Receipts
£
228,638
-
600
10,091
110
-
10,801
239,439
-
8,291
100
110
8,501
Payments
£
(203,349)
-
(100)
(8,291)
(110)
-
(8,501)
(211,850)
-
13,115
608
110
13,833
Transfers
£
-
-
-
-
-
-
-
-
300
3,660
-
80
4,040
Closing
balance
£
42,452
1,875
500
1,800
-
73
4,248
46,700

6 Reconciliation with previously reported funds

As explained in note 1 'Accounting Policies' , in the previous year the charity prepared its accounts using the accruals basis; in the current year the charity's income was less than £250,000 and the charity has taken advantage of the option to prepare its accounts on a receipts and payments basis. The comparatives presented in these accounts have been re-stated using the receipts and payments basis and a reconciliation with the reserves and results reported previously follows:

Reconciliation of reserves
Previously reported reserves, at 31 December
Adjustments arising from use of receipts and payments basis:
Exclusion of previously included fixed assets
Exclusion of previously included debtors
Exclusion of previously included creditors
Re-stated reserves, at 31 December
Previously reported results
Adjustments arising from use of receipts and payments basis:
Previously capitalised expenditure, less depreciation, now expensed
Excluded movements in debtors resulting in the recognition of more / (less) income
Excluded movements in creditors resulting in the recognition of less / (more) expenditure
Re-stated results
Reconciliation of results
2020
£
16,167
(5,440)
(2,769)
11,153
19,111
2020
£
(9,602)
1,813
213
(17,751)
(25,327)
2019
£
25,769
(7,253)
(2,982)
28,905
44,439

7 Related Parties

St Lukes commenced a new partnership with HTB during 2021. St Luke's retains its own PCC, but operates in many ways as a sixth HTB site with Nicky Gumbel as Vicar and Dave Matthews as Associate Vicar. During 2021 HTB granted £105,000 towards its Common Fund and operational costs. In addition, HTB has incurred £142,215 for St Luke's church interior work and the refurbishment of the vicarage and committed to a 3-year production equipment lease for equipment at St Luke's at a cost of £69,960. St Lukes repaid £27,405 to HTB in the early part of 2022 for the operational costs HTB had covered in 2021.

10