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2020-12-31-accounts

St Laurence Church Catford 37 Bromley Road London, SE6 2TS Regd Charity: 1101092

Annual Report and Accounts 2020

2020 Report and Accounts for the Parochial Church Council of St Laurence Church, Catford

Aim and purposes

St Laurence’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Canon Charles Pickstone, in promoting in the ecclesiastical parish, the whole mission of the church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St Laurence Centre.

Objectives and activities

The mission of the parish, as expressed in the parish mission statement, is ‘to offer, on behalf of a place that God loves, namely Catford, the praise that it has largely forgotten to express’. The PCC is committed to inviting as many people as possible to worship God, and if they feel so called to become part of the parish community at St Laurence’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. Concomitantly, we invite local people to express their worship of God in altruistic service to their local community.

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, we regard the maintenance of the fabric of the church of St Laurence and St Laurence Centre as of great importance.

Achievements and performance

The Pandemic

This most unusual year, despite many challenges, has proved unexpectedly fruitful. In March, the church was closed, even to clergy, by order of the archbishops, and services went on-line, mainly from the vicarage and the vicarage garden. The clergy had rapidly to learn and develop new skills in order successfully to broadcast the Sunday liturgy, and thus to make divine service easily accessible to and enjoyable by an exclusively on-line audience. In addition to this, contact with parishioners was maintained by telephone contact with the more vulnerable and two new newsletters, one posted out to those not on email, the other emailed to those who were.

As soon as the church was permitted to reopen for private prayer, every effort was made to keep the church both open and safe. At this time, many members of the local community would come into church to say their prayers and light a candle, on occasion walking long distances to reach it as the focus of their permitted daily exercise. Again, as soon as permitted, services were held in church solely for broadcast, engaging the remarkable talents of the Director of Music and organist.

With the closure of the Centre, the church was unable to run community projects, but considerable time and effort was put into planning the many funeral services that took place in church or conducted by the parish clergy, and in comforting the bereaved.

St Laurence Centre, the Community Centre entirely run by the church congregation for the benefit of local people, inevitably remained closed for much of the year, but whenever the Centre was permitted to reopen, it did so with the minimum delay in order to make our Covid-secure resources available to the local community. This was facilitated by a generous grant from the National Lottery Communities Fund, which enabled us to absorb all the extra cleaning and hygiene costs necessitated by the pandemic without having to increase the charges, which, given the reduced capacity of our spaces, would have been crippling for any users. The Centre hosted a large number of non-Christian funeral services for those of other faiths, especially members of the Hindu community, as we were able to offer suitable Covid-secure premises for these occasions. We also worked with the bereaved families to enable them to have as appropriate a service in the circumstances as might be possible. This was also an aspect of the policy of the Church Council to celebrate the diversity of those who live and worship in Catford.

Most of what would in normal years be an exceptionally wide range regular activities of the church, both internal and external, had otherwise to be abandoned over the year.

Financial review

Total receipts of unrestricted funds were £226,344 of which £46,139 was unrestricted planned voluntary donations, and a further £10,185 was from Gift Aid. An unrestricted grant of £25,000 was received, with restricted grants and donations of £34,117. Details are shown in the financial statements. The four flats at 33, 33a, 35 and 35a Bromley Road continued to be let. The flats provided a gross income of £64,600, while the church hall provided a gross income of £70,616.

These amounts compensated for a dramatic decline in giving to the church thanks to the absence of Sunday services by some £13,000. Needless to say, expenditure was pared back to the very minimum for most of the year, with all staff on furlough or flexible furlough as circumstances necessitated.

£202,789 was spent from unrestricted funds to provide the Christian ministry from St Laurence Church, including the contribution to the diocesan parish share that largely provides the stipends and housing for the clergy. The sum that the diocese have to find is shared between its churches, and is based on what parishes are able to afford. St Laurence’s raised its contribution to the diocese to £69,000 this year. Net movement in funds on our restricted investment funds was an increase of £9,233. Thanks to stringent financial controls, the investment income and a very generous grant from the Local Authority which could not be spent due to subsequent lock-downs, our total funds, including income from investments, increased by £32,545. Of the surplus excluding income from investments, £23,312, the majority is represented by the unspent portion of the local authority grant, which has been designated for use for its intended purpose in 2021 as a designated ‘Lockdown Restart Fund’ (see note 9 of the accounts).

Reserves policy

It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least six months’ unrestricted payments during normal times. This is equivalent to £145,000. It is held to smooth out fluctuations in cash flow, to meet emergencies and to protect members of staff in the case of failure. The balance of our reserves at the year end was £147,253 which is on target.

The balance of £25,218 in the fabric fund is retained towards meeting the upkeep of the Church Hall, Church and Flats, while the £18,113 restricted fund is money that has been given specifically to renew the church lighting. £18,132 forms the designated restart fund, the balance of the local authority grant. It is our policy to invest the short term investment fund balances with the CCLA Church of England Deposit Fund, and the remainder in the CCLA Church of England Investment Fund.

Volunteers

We would like to thank all the volunteers who have worked so hard over so difficult a year to enable the church and community centre to survive financially and morally, to care for the congregation, and to keep everyone who does enter the building safe. In particular, we want to mention our churchwardens Ms Bair and Ms Chin, who have worked so tirelessly on our behalf. We have an estimated 50 volunteers who contribute time and energy to the running of the Church and Community Centre, and the entire community of congregation and Centre users are extremely grateful to them.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity, no 1131092. The method of appointment of PCC members is set out in the Church Representation Rules. At St Laurence’s, the membership of the PCC consists of the incumbent (our vicar) and other licensed clergy, churchwardens, the Chair of the Centre Management Committee, the enrolling member of the Mothers’ Union, the readers and members elected by those members of the congregation who are on the electoral roll of the church. The Director of Music is required to be in attendance when invited. All those who attend our services/members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent.

The full PCC met six times during the year with an average level of attendance of 70%. Given its responsibility for managing St Laurence Centre, the PCC has a Centre Management committee dealing with the running of the Centre. This committee is responsible to the PCC and reports back to it regularly, minutes of their decisions being received by the full PCC and discussed as necessary.

Administrative information

St. Laurence Church is situated at 37, Bromley Road, Catford. It is part of the Diocese of Southwark within the Church of England. The correspondence address is the Parish Office, 37, Bromley Road, London, SE6 2TS. Registered charity number 1131092.

PCC members who have served at any time from 1 January 2019 until the date this report was approved are:

Ex officio members : Incumbent : The Reverend Canon Charles Pickstone (chairman)

Clergy & readers : The Rev’d Iain Farquhar, Mr Peter Charles, Mrs Grace Blyth Wardens : Mrs Sybil Bair Ms Beverley Chin Deanery Synod representatives : Mr Kenneth Agumadu, Ms Jeni Griffith, Mrs Grace Blyth.

Elected members : Mrs Florence Browne-Marke; Mr Gabriel Nwogbo, Mr Onyeka Iloyana; Mr Victor

Obasogie; Ms Antoinette Ojiako; Mr Henry Otoo (until April 2020); Ms Bridgit Sam-Bailey; Mr Joseph Smart (until April 2020).

Chair of Centre Management Committee : Mrs Kay Lanston (until November 2020); Mr Ray Williams (from November 2020)

Hon. Treasurer: vacant

MU Enrolling member : Mrs Margaret Greaves

Approved by the PCC on 19th May 2021 and signed on their behalf by the Reverend Canon Charles Pickstone (PCC Chairman)

Independent Examiner’s Report to the Trustees of St Laurence Catford Parochial Church Council

I report on the accounts of the church for the year ended 31 December 2020 which are set out on the subsequent pages, which show that income exceeds expenditure by £32,545. The net assets are valued at £165,366.

Respective Responsibilities of Trustees and Examiner

The church’s trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

Since the gross income for the year exceeds the amount provided in section 145 ( 3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below.

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

May 19th, 2021

Gavin Ellis Accountant 26, Bargery Road, London SE6 2LN

Parochial Church Council of St Laurence, Catford

Statement of Financial Activities

for the year ended 31 December 2020

Notes
Incoming resources
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Church activities
2(d)
TOTAL INCOME
Expenditure
Church activities
3(a)
Raising funds
3(b)
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE INVESTMENT GAINS AND LOSSES
NET GAINS (LOSSES) ON INVESTMENTS
5
NET INCOME/(EXPENDITURE)
Total funds brought forward
Total funds carried forward
Unrestricted funds
Restricted funds
Total funds
Total funds
2020
2020
2020
2019
£
£
£
£
81,324
34,117
115,441
74,877
67,676
0
67,676
57,478
3,962
0
3,962
3,935
73,382
0
73,382
139,337
226,344
34,117
260,461
275,627
202,789
34,117
236,906
299,504
243
0
243
485
203,032
34,117
237,149
299,989
23,312
0
23,312
(24,362)
9,233
0
9,233
21,484
32,545
0
32,545
(2,878)
114,708
18,113
132,821
135,699
147,253
18,113
165,366
132,821

Parochial Church Council of St Laurence, Catford Statement of Financial Position at 31 December 2020

Notes
FIXED ASSETS
Investments
5
CURRENT ASSETS
Debtors and prepayments
6a
Short-term deposits
6b
Cash at bank and in hand
LIABILITIES
Creditors – due within 1 year
7
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS
PARISH FUNDS
Unrestricted funds
General funds
Designated funds
9
Restricted
8
2020
2019
£
£
143,753
130,558
143,753
130,558
12,166
20,333
7,789
6,600
37,796
26,438
57,751
53,371
36,138
51,108
21,613
2,263
165,366
132,821
103,877
102,685
43,376
12,023
18,113
18,113
165,366
132,821

The notes on the succeeding pages form part of these accounts Approved by the Parochial Church Council on May 19th, 2021 and signed on its behalf

The Rev’d Canon Charles Pickstone (PCC Chair)

PAROCHIAL CHURCH COUNCIL OF ST LAURENCE, CATFORD

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2020

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ ‘true and fair view’ provision. They have

been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

ASSETS

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Moveable church furnishings

There are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Land: nil

Fixtures and fittings: 20 years

Computers: 3 years

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial.

An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.

Investments

Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end. Other investment assets are included at PCC’s best estimate of market value.

Short term deposits

These are the cash held on deposit either with the Deposit Protection Fund or at the bank.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

The Church Council consider it appropriate to keep approximately six months of expenditure as unrestricted reserves.

Restricted Funds

These are income funds that must be spend on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

2. INCOME AND ENDOWMENTS

2(a)
Voluntary income
Planned giving:
Gift Aid donations
Tax recoverable
Other planned giving
Collections
(open plate)
Gift days
Grants
Donations, appeals, etc
2(b)
Activities for generating funds
Summer& Advent Fairs, events
Fundraising
Rent–temporary let of clergy flats
2(c)
Income from investments
Dividends on CCLA Investment Fund
Bank & CCLA Deposit Fund Interest
2(d)
Income from church activities
Fees for weddings and funerals
Church Centre lettings-local community use
Total income
3.EXPENDITURE
3(a)
Church Activities
Missionary & charitable giving, (note 11)
Ministry: diocesan parish quota
Other ministry cost
Church running & maintenance
Major repairs
Staff & volunteer training
Bank charges
Youth work
Director of music, organist, tuning
Caretaking
3(b)
Raising funds
Costs of refreshments
TOTAL RESOURCES EXPENDED
Printing, postage & stationery
Unrestricted
funds
Restricted funds
TOTAL 2020
TOTAL 2019
£
£
£
£
36,201
36,201
25,971
10,185
10,185
7,580
3,655
3,655
8,185
2,993
2,993
10,920
0
0
0
25,000
34,117
59,117
4,558
3,290
3,290
17,663
81,324
34,117
115,441
74,877
0
0
0
1,878
3,076
3,076
0
64,600
64,600
55,600
67,676
0
67,676
57,478
3,962
3,962
3,930
9,233
9,233
5
13,195
0
13,195
3,935
2,766
2,766
4,575
70,616
70,616
134,762
73,382
0
73,382
139,337
235,577
34,117
335,649
275,627
Unrestricted
funds
Restricted funds
TOTAL 2020
TOTAL 2019
£
£
£
£
2,500
2,500
2,700
69,000
69,000
67,207
6,725
8,985
15,710
29,740
75,157
75,157
109,715
0
25,132
25,132
21,679
0
0
92
2,643
2,643
2,258
719
719
1,130
0
0
164
12,369
12,369
14,890
33,676
33,676
49,929
202,789
34,117
236,906
299,504
243
243
485
243
0
243
485
203,032
34,117
237,149
299,989

4. STAFF COSTS

4. STAFF COSTS
2020 2019
Wages & salaries £ 97,450
£ 89,199
HMRC Job Retention Grant received £ 47,027
NIL
No. of permanent employees 7 4

No. of permanent employees

There were no employee benefits to key management personnel in the previous or current years. During the year, the PCC employed a parish manager, Director of Music, and a number of caretakers.

5. FIXED ASSETS

Investments
Amounts invested with CCLA
Amounts held in trust by CCLA through The South London Church Fund and
the Southwark Diocesan Board of Finance in respect of monies in connection with:
Sale of 34 Canadian Avenue (1987)
Miss Hilda May Augusta Marsh & Miss Pansie Beatrice Edney bequests (1989)
These funds are principally invested in units of the CBF Church of England Investment Fund
Market value of 7085.49 units at 01 January 2020 (2019: 7085.49 units)
Sale of 475.41 units during 2019 (none in 2020)
Cost of 204.41 additional units purchased during 2020 (2019: 216.23)
Increase (decrease) in Market Value during the year
Market value of 7030.62 units at 31 December 2020 (2019: 6863.50 units)
2020
2019
£
£
54,942
54,942
10,034
10,034
64,976
64,976
130,557
114,144
0
-9000
3,962
3,929
9,234
21,484
143,753
130,557
Cost of additional units
34 Canadian Avenue
Marsh & Edney
Units at December 31st, 2020
34 Canadian Avenue
Marsh & Edney
Units
Value (£)
159.52
3,092
44.89
870
204.41
3,962
5,486.66
112,184
1,543.96
31,569
7,030.62
143,753
6. CURRENT ASSETS
6(a) Debtors and prepayments
Debtors (Unrestricted funds)
Prepayments and accrued income
Debtors
6(b) Short term deposits
Deposits with Nat West Bank
Deposit protection scheme
7. LIABILITIES
Amounts held on behalf of others
Vicar’s Discretionary fund
Women’s fellowship
Choir holiday fund
Choir Bursary fund
Minichoir fund
Choir Concerts Fund
Benevolent Fund
Toilet Twinning
Other
Flat deposits held
Other creditors and accruals
8. RESTRICTED FUNDS
The restricted funds comprises money donated for the church lighting project
2020
2019
£
£
8,030
2,322
4,136
18,011
12,166
20,333
2,389
0
5,400
6,600
7,789
6,600
2020
2019
£
£
2,625
2,625
1,849
1,849
268
268
3,479
3,479
310
310
1,120
200
200
200
0
267
1,054
2,174
10,905
11,372
5,400
6,600
19833
33,336
36,138
51,308
2020
2019
18,113
18113
18,113
18,113

2020 2019 £ £

9. SUMMARY OF UNRESTRICTED FUND MOVEMENTS

Designated unrestricted funds

Church maintenance fund
Balance 1 January
Transfers during the year
Balance 31 December
Centre maintenance fund
Balance 1 January
Transfers during the year
Balance 31 December
Flats maintenance fund
Balance 1 January
Transfers during the year
Balance 31 December
Lockdown Restart Fund (London Borough of Lewisham)
Balance 1 January
Transfers during the year
Balance 31 December
Total designated funds
Unrestricted and undesignated funds
Balance 1 January
Surplus and transfers during the year
Balance 31 December
Totals
Restricted
Designated
Unrestricted & undesignated
£
£
£
18,113
43,350
103,877
10. SUMMARY OF ASSETS BY FUND
Investments
Debtors & prepayments
Short term deposits
Cash at bank and in hand
less creditors due within one year
11. CHARITABLE DONATIONS
London Air Ambulance
Cancer Research
Excellent Development
African Child Trust
ACLT
Children’s Ambulance
African Child Trust
Ageing Well in Lewisham
Farm Africa
Mampong Orphanage
7,679
12,000
0
(4,321)
7,679
7,679
4,344
5,344
0
(1,000)
4,344
4,344
0
0
13,195
0
13,195
0
25,000
0
(6,868)
0
18,132
0
43,350
12,023
102,685
100,242
1,192
2,443
103,877
102,685
Total
£
165,340
unrestricted
restricted
total 2020
funds
funds
£
£
£
143,753
143,753
12,166
12,166
7,789
7,789
19,683
18,113
37,796
(36,138)
(36,138)
147,253
18,113
165,366
£
£
2020
2019
500
500
500
500
500
500
500
500
500
500
200
2,500
2,700

12. SUMMARY OF GRANTS RECEIVED

12. SUMMARY OF GRANTS RECEIVED
The PCC wishes to record its gratitude to the following generous donors: £
National Churches Trust (roof repairs) 12,824
Listed Places of Worship repair fund
The Swire Trust (concrete repairs) 5,261
Rochester Bridge Trust (roof repairs) 5,000
Southwark Diocese (boiler survey) 2,000
London Borough of Lewisham (restart grant) 1,605
National Lottery Communities Fund (community grant) 25,000
8,985