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2021-12-31-accounts

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

Annual Report and Accounts 2021

2021 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 focus of the year has been primarily concerned to sustain the life of the parish during the exigencies of the second year of the pandemic. Both liturgically and at the Community Centre, we spent time and effort working within the various different sets of constraints imposed to try to control the spread of the pandemic.

Over the second half of the year, with confidence slowly returning, we did achieve some memorable liturgies led by a choir slowly increasing in numbers and confidence. Even before that, over the summer, when singing was not yet permitted to the congregation, we invited a number of distinguished professional singers to provide music for the Sunday services.

We arranged a number of special services in the autumn, including for Harvest Festival a family mass where we invited Jack DeFrost, a professional dancer, to give us a danced sermon about the seasons; and services to mark Climate Change Sunday, and Safeguarding Sunday, which, in the light of the recently published IICSA report on child abuse was a topic of particular relevance. Over Christmas, we were finally able to return to our usual pattern of carol services.

A great deal of time and energy were spent over the year in fundraising. Two projects in particular stand out: the Church Council decided, on the demise of the existing gas boilers, to try to raise funds for Air Source Heat Pumps, a target of £220,000. By the end of the year, this had provisionally been achieved – if all goes according to plan, full details will be in next year’s annual report and accounts. Second, Lewisham is London Borough of Culture 2022, and we were fund-raising for a particularly ambitious project for a community dance involving all the user groups of the Community Centre, which is still on-going at time of writing.

We also achieved a grant from the City Bridge Trust for an eco-audit of the entire plant. The audit has now been carried out, and next year will see considerable work applying its recommendations. Thanks to generous grants from the Borough and elsewhere, in order to encourage the regrowth of community life in our neighbourhood post-pandemic, we have been able to hold our room-prices in the Centre as low as possible. Regrettably, thanks to the steep increase in oil and gas prices, we will shortly have to raise prices to a more realistic level, but we have been glad to have played a role in reestablishing community life in Catford after the difficulties of the last two years.

Financial review

The second year of the pandemic continuted to pose great challenges to the finances of the organisation. However, thanks to generous government furlough payments, we were able to retain all our staff, and the second half of the year saw income beginning to be re-established, albeit not at prepandemic levels. Income from the flats remained steady, while congregational giving saw many members of the church actually increase their donations in order to support the church at a time when there was little income. During the year, we undertook a major refurbishment project with the flats, and installed a new gas boiler which will serve as back-up boiler when we have our Air Source Heat Pumps installed. The increase in value of our investments helped to cover much of this expenditure, so that at year end, there was a moderate deficit before investment income of £17,527. We contributed £69,000 towards Diocesan fund, a contribution that we were able to maintain throughout the rigours of the pandemic.

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 £7,679 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. 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 Chin and Ms Baker, 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 2021 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 (until October 2021), Mrs Grace Blyth Wardens : Mrs Sybil Bair (until May 2021) Ms Beverley Chin Mrs Joan Baker (from May 2021) Deanery Synod representatives : Mr Kenneth Agumadu (until May 2021), Ms Jeni Griffith (until May 2021), Mrs Grace Blyth, Ms Florence Browne-Marke (from May 2021), Mr Daniel Sackey (from May 2021) Elected members : Mrs Florence Browne-Marke (until May 2021); Ms Elaine Dixon (from May 2022); Mr Gabriel Nwogbo (until May 2022); Ms Leanne Harvey-Thompson (from May 2022); Ms Lesley Ihekuna (from May 2022); Mr Onyeka Iloyana (until May 2022); Ms Marva Mayne (from May 2022); Mr Victor Obasogie; Mr Paul Omondiale (from May 2022), Ms Antoinette Ojiako (until May 2022); Ms Bridgit Sam-Bailey; Ms Jennifer Thorne (from May 2022).

Chair of Centre Management Committee : Mr Ray Williams Hon. Treasurer: vacant

MU Enrolling member : Mrs Margaret Greaves

Approved by the PCC on 20th July 2022 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 2021 which are set out on the subsequent pages, which show that income exceeds expenditure by £16,095. The net assets are valued at £181,461.

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.

July 21st, 2022

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 2021

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 ON INVESTMENTS
5
NET INCOME
Transfers
Total funds brought forward
Total funds carried forward
Unrestricted funds Restricted funds Total funds Total funds
2021 2021 2021 2020
£ £ £ £
85,740
71,718
4,121
75,980
16,400
0
0
0
102,140
71,718
4,121
75,980
115,441
67,676
3,962
73,382
237,559 16,400 253,959 260,461
254,475
611
1,400
0
255,875
611
236,906
243
255,086 1,400 256,486 237,149
(17,527) 15,000 (2,527) 23,312
18,622 0 18,622 9,233
1,095
5,000
147,253
15,000
(5,000)
18,113
16,095
0
165,366
32,545
0
132,821
153,348 28,113 181,461 165,366

Parochial Church Council of St Laurence, Catford Statement of Financial Position at 31 December 2021

Notes
FIXED ASSETS
Investments
5
Fixtures & Fittings
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
2021
2020
£
£
126,496
143,753
3,599
0
130,095
143,753
37,523
12,166
19,384
7,789
25,734
37,796
82,641
57,751
31,275
36,138
51,366
21,613
181,461
165,366
141,325
103,877
12,023
43,376
28,113
18,113
181,461
165,366

The notes on the succeeding pages form part of these accounts

Approved by the Parochial Church Council on July 20th, 2022 and signed on its behalf

PAROCHIAL CHURCH COUNCIL OF ST LAURENCE, CATFORD NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021

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 the 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 Boilers, fixtures and fittings: 20 years Computers: 3 years (starting from the first full year after purchase). 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

Unrestricted Restricted TOTAL
funds funds TOTAL 2021 2020
£ £ £ £
2(a) Voluntary income
Planned giving:Gift Aid donations 25,439 0 25,439 36,201
Tax recoverable 8,207 0 8,207 10,185
Other planned giving 29,465 0 29,465 3,655
Collections
(open plate)
5,501 0 5,501 2,993
Grants 14,457 16,400 30,857 59,117
Donations, appeals, etc 2,671 0 2,671 3,290
85,740 16,400 102,140 115,441
2(b) Activities for generating funds
Fundraising 5,135 0 5,135 3,076
Rent–temporary let of clergy flats 66,583 0 66,583 64,600
71,718 0 71,718 67,676
2(c) Income from investments
Dividends on CCLA Investment Fund 4,121 0 4,121 3,962
4,121 0 4,121 3,962
2(d) Income from church activities
Fees for weddings and funerals 4,354 0 4,354 2,766
Church Centre lettings-local community 60,152 0 60,152 70,616
Other Income 11,474 0 11,474 0
75,980 0 75,980 73,382
Total income 237,559 16,400 253,959 260,461

3. EXPENDITURE

Unrestricted Restricted TOTAL
funds funds TOTAL 2021 2020
£ £ £ £
3(a) Church Activities
Missionary & charitable giving, (note 11) 0 0 0 2,500
Ministry: diocesan parish quota 69,000 0 69,000 69,000
Other ministry cost 2,312 1,400 3,712 15,710
Church running & maintenance 99,440 0 99,440 75,157
Major repairs 23,927 0 23,927 25,132
Printing, postage & stationery 3,376 0 3,376 2,643
Bank charges 363 0 363 719
Director of music, organist, tuning 10,362 0 10,362 12,369
Caretaking 45,695 0 45,695 33,676
254,475 1,400 255,875 236,906
3(b) Raising funds
Costs of refreshments 611 0 611 243
611 0 611 243
TOTAL RESOURCES EXPENDED 255,086 1,400 256,486 237,149

4. STAFF COSTS

4. STAFF COSTS
2021 2020
Wages & salaries £ 107,168
£ 97,450
HMRC Job Retention Grant received £ 25,240
£ 47,027

No. of permanent employees

7 7

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

5. FIXED ASSETS
Investments 2021 2020
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) 36,811 54,942
Miss Hilda May Augusta Marsh & Miss Pansie Beatrice Edney beques 10,034 10,034
46,845 64,976
These funds are principally invested in units of the CBF Church of England Investment Fund
Market value of 7030.62 units at 01 January 2021 (2020:6826.21) 143,753 130,557
Sale of 1,809.63 units during 2021 (none in 2020) (40,000) 0
Cost of 187.90 additional units purchased during 2021 (2020: 204.41) 4,121 3,962
Increase in Market Value during the year 18,622 9,234
Market value of 5,408.89 units at 31 Dec 2021 (2020:7,030.62) 126,496 143,753
Units Value (£)
Cost of additional units
34 Canadian Avenue
145.68
3,194
Marsh & Edney
42.22
927
187.90 4,121
Units at Dec 31st, 2021
34 Canadian Avenue
3,822.71
89,401
Marsh & Edney
1,586.18
37,095
5,408.89 126,496

6. CURRENT ASSETS

6(a) Debtors and prepayments

Prepayments
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
2021
2020
£
£
24,900
0
8,000
8,030
4,623
4,136
37,523
12,166
13,984
2,389
5,400
5,400
19,384
7,789
2021
2020
£
£
2,625
2,625
1,849
1,849
268
268
3,479
3,479
310
310
1,120
1,120
200
200
610
610
444
444
10,905
10,905
5,400
5,400
14,970
19,833
31,275
36,138

8. RESTRICTED FUNDS

The restricted funds have evolved as follows:

Church Lighting Fund
Roofing Fund
Green Boiler Fund
SDBF Mission
Balance
Donations
Expenditure
Transfer
Balance
31/12/2020
2021
2021
2021
31/12/2021
£
£
£
£
£
18,113
0
0
0
18,113
0
5,000
0
(5,000)
0
0
10,000
0
0
10,000
0
1,400
1,400
0
0
18,113
16,400
1,400
(5,000)
28,113

The £5,000 donation received in Jaunary 2021 for the roofing fund was intended to cover roofing expenditure in December 2020, which was covered at that time by Unrestricted Funds. Accordingly, upon receipt a transfer between funds was made.

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
Total reserves at 31st December 2021
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
2021
2020
£
£
7,679
7,679
0
0
7,679
7,679
4,344
4,344
0
0
4,344
4,344
13,195
0
(13,195)
13,195
0
13,195
18,132
25,000
(18,132)
(6,868)
0
18,132
12,023
43,350
103,877
102,685
37,448
1,192
141,325
103,877
Restricted Designated
Unrestricted
Total
& undesignated
£
£
£
£
28,113
12,023
144,325
181,461
unrestricted restricted Total 2021
Total 2020
funds
funds
£
£
£
£
130,095
0
130,095
143,753
37,523
0
37,523
12,166
12,005
7,379
19,384
7,789
25,734
25,734
37,796
(31,275)
0
(31,275)
-36,138
148,348
33,113
181,461
165,366
2021
2020
£
£
0
500
0
500
0
500
0
500
0
500
0
2,500
12. SUMMARY OF GRANTS RECEIVED 2021 2020
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 5,261
The Swire Trust (roof repairs) 5,000 *
Rochester Bridge Trust (roof repairs) 2,000
Southwark Diocese (boiler survey) 1,605
London Borough of Lewisham (restart grant) 25,000
National Lottery Communities Fund (community grant) 8,985
Garfield Weston Trust (eco boilers) 10,000
Southwark Diocese (mission fund) 1,400