Immanuel and St Andrew
The Parochial Church Council (PCC) of Immanuel and St Andrew, Streatham
Annual Report 2021
Registered Charity 1131245
Correspondence Address:
The Parish Office, Immanuel and St Andrew Church 452 Streatham High Road, LONDON, SW16 3PY (020) 8679 6888
Parish Office e-mail: office@immanuelstreatham.org.uk
Website: www.immanuelstreatham.org.uk
Immanuel and St Andrew is a Parish Church within the Church of England Diocese of Southwark
“Immanuel and St Andrew” and “Parochial Church Council [or PCC] of Immanuel and St Andrew” are working names of the Parochial Church Council of the Ecclesiastical Parish of Streatham, Immanuel and Saint Andrew, Registered Charity 1131245
Immanuel and St AndrewAnnual Report 2021 INDEPENt>ENT EXAMINERS REPORTON THEACCOUNT5 FOR THE YEAR ENDED ai DECEMBER 2021 To the Parochial Churth Coundl ot & StAndrtw, 5treatham This rep¢)rt on the accouftts of the PCC forthe year ended 31 December 2021. whkh are set out attached to the report is In respect of an examination carrd out under the Church Accounting Regulations 2006 I'the Regulatlor)sl and the Charitie5 Act 2011 {%he Arfl. Respectlve responslbllltles of the trte¢S and Examlmr As members of the Pccyou are responslble for the preparatlon of the accounts,. you con5iderthat an audlt Is not required ftjrthls year undersectlon 144121 of theAct and thatan Independentexaminatlon is needed. Itls my responslb116ty to: - examlne the accounts under sertion 145 of the 2011 A¢L' - follow the procedures laid down Sn the General Dlrectlons 8fven by the Charty Commlsslon under sertlon 145{Sllbl of the 2011 Art: and - state whether particular matters he come to my tention. sls of Indewndent •xamlner'$ report My examlnatlon was carrfed out In accordance wtth the General DIrecthS glven by the Charlty Commlsslon. That exam1tIon Includes a revlew of the accountlng records kept by the PCC and comparison of the accounts with those records. It also includes consideration of any unusual Items or dlsclosures Sn the accounts. and seeking explanations from the PCC concemin8 such mattèrs. The procedures undertaken do not provlde all the evklence that would be required In an audlt, and consequently I do not expres5 an audlt oplnlon on the VI by the accounts. Ind•p•nd•rt examlner's stat•m In connection with ffly examlnatlon. no marter hs come to my attention: {11 whlch give5 me reasonable cause lo belleve that in any material respect the requlremènts: to keep accounting records In accordance wlth section 130 of the 2011 Act,. and to prepare accounts whith accord wlth the accounting records and whlch comply wlth the requlrements of the 2011 Act, as also contalned in the Regulations. have not been met; or (21 to whlch, In my oplnlon, attentlon shoukl be drdwn, In orilerto enable a proper understanding of ihe accounts to be reached. S.A. Lewcock FCCA Wlndsor Lodge Millfield Road Hounslow Middlesex TW4 5PN 3° Aprll 2022
Immanuel and St Andrew Annual Report 2021
Aim and Purposes
Immanuel and St Andrew's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, Revd Sarah Simpson, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The PCC is also responsible for the management and maintenance of Immanuel and St Andrew’s church and hall building at 452, Streatham High Road, London, SW16 3PY. Part of the building, including the whole of the hall, is owned by an associated charity, Immanuel Streatham Trust (IST), and the PCC manages and maintains the parts which are IST property on behalf of IST.
Although IST is legally separate from the PCC, the PCC is the trustee of IST (a sole corporate trustee) and is responsible for administering IST in accordance with its governing document. For further information, see IST’s own Annual Report and Financial Statements, obtainable from the Parish Office (see front cover). IST is a registered charity, no 1091816.
Objectives and Activities
The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at Immanuel and St Andrew. Worship remains Eucharistic and includes Baptisms. Our services and worship put faith into practice through prayer, teaching and preaching, and sacrament.
When planning our activities for the year, we have considered the Commission's guidance on public benefit and, in particular the supplementary guidance on charities for the advancement of religion. We aim to enable ordinary people to live out their faith as part of our parish community through:
-
Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus.
-
Provision of pastoral care for people living in the parish.
-
The development of a missional approach to bringing the gospel to the local community, and further afield.
To facilitate this work, it is important that we maintain the fabric of the church building of Immanuel and St Andrew and the church hall.
Achievements and Performance
Worship and Prayer
The vision of Immanuel and St Andrew is to “know Jesus and to make him known" through the auspices and traditions of the Church of England. This has been another year where we have had to find creative ways to carry out this vision because of the disruption which the global pandemic has brought. At the start of the year we were meeting digitally through online services broadcast over Zoom and Facebook. Services were led by Sarah live from the church building and members of the congregation participated by recording songs, readings and prayers which were incorporated. We tried to ensure services were as interactive as possible by having words for the liturgy and songs on screen so people could join in. Those on Zoom were also able to chat with one another at the end of the service.
3
Immanuel and St Andrew Annual Report 2021
We made good use of Zoom meetings using them for PCC meetings as well as a weekly ‘Praying in lockdown’ meeting, our Lent course and Advent course. But technology doesn’t work for everyone so coupled it with Lent bags which were collected from the vicarage and contained written reflections and items to use in prayer.
We resumed in person worship at Easter, though continuing to livestream as well. Since that time the church has continued to regroup and regather with a number of highlights throughout the year including a service in celebration of the 160[th] anniversary of Immanuel and St Andrew School, a service of thanksgiving for the wonderful contribution of Arthur Williams to the life of the church, the school and the wider community and recognizing Jenny Hull’s many years of faithful service as a Reader by naming her our Reader Emeritus.
In September we restarted our monthly All Age service with a ‘Blessing of the bags’ service to pray for children and young people heading back to school. These services are creative and interactive and often include a bit of a surprise – such as the church being covered in rubbish to highlight issues around climate change and our role as stewards of creation!
The annual Remembrance Day service was able to take place at the War Memorial and we resumed our role in welcoming people into our church and hall afterwards for refreshments which were provided by generous donations from the local community. We also held a Memorial service at the church, sending invitations to all those whose funerals we had taken during the year, as well as members of our congregation. This year at the end of the service we made a pilgrimage to Susan England’s memorial bench on the top of the common to remember and give thanks for her and all she meant to our church community.
Though our Christmas services were not untouched by covid complications we were delighted by our ‘Immanuel Christmas Choir’ who sang at our Carol Service this year. We are grateful to Lorette Hall who led the choir with so much joy and energy.
In 2021 there was one wedding, seven baptism and eleven funerals and there were 103 people on the electoral roll.
Mission and Evangelism
Whilst it has been important in this season to care for and nurture our congregation we continue to seek to love, serve and support our local community around Streatham Common, particularly those in need. We held Christingle Service which was greatly enjoyed by many people, particularly families and we were able to raise £123.50 for the Children’s Society.
4
Immanuel and St Andrew Annual Report 2021
One of our focuses this year has been developing a partnership with Sainsbury’s next door. We now have a food donation point near the checkout where people can give items and once a week volunteers from our congregation transport the goods to the Brixton and Norwood Foodbank. We are very grateful to the hard work of Hugh Dale who has been instrumental in setting this up and for all those who give their time to this project. We were delighted to participate in the collection of Christmas gifts for children and young people which were distributed to the Foodbank clients over Christmas.
We ran The Bereavement Journey course in the autumn. Catherine Cooper led the course with Sarah Simpson and Janice Storey. There were ten participants of which four were not Immanuel St Andrew Church members. We provided a safe, welcoming space with light refreshments. The course is 5 weeks long with an optional 6[th] session which is faith based and all chose to attend it.
The course was well received and the feedback was positive. Here are a couple of comments:
"It was an enjoyable experience and also comfortable place to share"
"I did enjoy it all and felt much better after coming"
"I liked the course very much and found it comforting to be with people in similar circumstances"
This year we have also considered how we use our building to serve those who are most in need. This year an AA group has begun to use our back room for meetings and we recognize and value the important work these groups carry out in supporting people with addiction. We will consider how we can use our building to serve the most vulnerable.
We continue to raise our profile in the community and were able to deliver 3000 postcards in December, inviting people from our community to our Christmas services.
Pastoral Care
Pastoral care is a responsibility which everyone is encouraged to play a part in. From the warm welcome at the front door, to the offer of refreshments and a chat at the end of services, people are encouraged to look out for one another. Our Southwark Pastoral Auxiliary, Maureen Boothe continues to extend care for people in the church informally. The church WhatsApp group is still going strong and people share prayer requests and encouragements in the group.
Sarah, our vicar, visits people in their homes and offers to bring communion to those who are unable to come to the church to receive it. And the bereavement course which ran created a space for people to share experiences of loss and support one another.
Junior Church
Due to the pandemic, we were unable to hold the Junior Church sessions this year. We continued to support our younger members with a few ‘Family Fun Zoom’ sessions which Sarah ran and also providing tactile lent resources which could be appreciated by people of all ages. When the church reopened, we recognized the need to demonstrate our commitment to and desire for children and families to be able to
5
Immanuel and St Andrew Annual Report 2021
return to church comfortably and confidently. Laura Reynolds kindly made 10 beautiful red velvet drawstring bags which are filled with toys and puzzles which the children can use during the service. We also put up tables and chairs at the back of the church with playdoh, coloring and craft resources where families with children could sit and younger children had something to do whilst the adults and older children were able to be present and engage with the service. These additions have been well received by families.
We have two volunteers, Toni Musgrave and Suzie Krisifoe, who have agreed to relaunch and lead our Junior Church in the new year. We will look to recruit some more people as helpers in the group sessions to support them.
Youth Group
The Immanuel Youth Group was able to meet again for sessions in Church from September 2021. We began with a summer barbecue at the Vicarage to give everyone a chance to meet and to find out what kind of interests our youth have. We have 15 youth on our register and a session usually has between 6 and 9 attending. As we meet once a month we have been focussing on topics that can easily be picked up from month to month.
From September to November, our topic was Church and the environment, a topic which our young people feel very strongly about. It gave us an opportunity as a church to sign up with ‘Ecochurch’ and take a look at how sustainable and environmentally friendly our building and activities are. With a few changes to our current set up, we achieved the Bronze award. The youth group had a lot of ideas how the Church could help to look after our environment more and two ideas that we are planning are to arrange a litter picking day on Streatham Common and also to plant a tree on the Common. We are in contact with Streatham Common Cooperative regarding this.
For our Christmas session we were a small group due to the increase in Covid cases again and we chose some verses to write and wrap as ‘gifts’ for our family and church members. We had hoped to have a social but had to postpone until February.
Elaine Owen Youth Leader
Lambeth South Deanery Synod
Arthur Williams and I were elected as Deanery synod members in April 2021. I have attended two virtual online meetings to discuss church affairs and opportunities. One session discussed what the church could do to be more green and set an example- we had break out rooms for thoughts and suggestions. One session discussed the pandemic and the grieving and loss in the community. The C of E representative lead discussed and presented how local churches could reach out and help the bereaved after the devastating loss of loved ones during this Global pandemic, as well as those that have previously loss ( no matter how many years ago), but have not had an opportunity for a safe space to explore their personal grief process. We, as a church thought this bereavement journey course would be a great opportunity to reach out to our community to those of faith, little faith or none at all.
Catherine Cooper Deanery Synod Representative
6
Immanuel and St Andrew Annual Report 2021
Social and Outreach Activities
It has been an interesting and challenging year with Covid restrictions still affecting our church social calendar. After lockdown and resuming face to face services in March, we waited for further restrictions to be lifted in order to feel comfortable and safe to restart after church refreshments. We then had our first outdoor social event with the youth group barbecue hosted at the vicarage, which was reported to be great fun, by our young people. We then delighted in a lovely sunny day on the common for a summer family picnic with games and great conversations. Following the Remembrance Day service, our church as usual hosted all that had come from the war memorial and we were truly blessed with Immanuel church pulling the stops out to ensure that we were brilliant hosts. After the Christmas Carol Service we had our second cautious but longed for social get together, where we enjoyed mulled wine and mince pies for those who felt comfortable to join.
Looking ahead, we endeavour to resume social events starting with a ‘bring and share’ lunch following our APCM, a party to celebrate the Queen’s Platinum Jubilee and hopefully a quiz night. We are very keen as a social committee for fresh ideas and new events to help unite all ages within the fellowship of Immanuel and to feel spiritually and socially fulfilled.
Ecumenical Relationships – ‘Love Streatham’
Love Streatham became a charity in June 2012 stating its Principal Activity as, “the advancement of the Christian faith, to promote social cohesion and social capital and the relief of those in need of youth, age, ill health, financial or other disadvantage in Streatham.” We are one of the founding churches and have always had at least one trustee on the organising committee. The present trustee is Arthur Williams. In 2021 Love Streatham were able to create a weekly timetable linking up the Streatham churches that provided night shelters, meals, shower facilities, counselling and companionship for the vulnerable and homeless to enable a programme of all round care. This year friendship and trust from a group of homeless people that has lead to the provision of fixed accommodation for them. Grants for this work have been achieved from The Walcott Fund and the Co-Op local community budget.
Love Streatham also put churches in contact with agencies that provide other social support. So at Christmas time local information went round about the nearest Crisis at Christmas Centre and the Christians Against Poverty Project at The Beacon Church at Clapham Park.
Streatham Baptist Church had a regular pattern of prayer walks around Streatham. Some are long, some are short! This year Chris Dowlan, the Love Streatham treasurer, published a whole series of walks which are available to Streatham Churches.
Covid19 has meant that the usual Good Friday Service on Streatham Green and joint church service on the Common in July could not take place.
Arthur Williams Love Streatham Trustee
7
Immanuel and St Andrew Annual Report 2021
Immanuel and St Andrew Primary School ~ Excellence for All. Excellence from All. ~
School-Church cooperation
Sarah continues a strong relationship with the school and the children, regularly leading Collective Worship as well as offering pastoral support.
Ofsted inspection
There has not been an Ofsted inspection since 2015, but one could happen at any time in the next two years. School staff are well-prepared, with subject leads having “snapshot folders”. In addition to being great evidence to show Ofsted, they help to alleviate the stress associated with an inspection at any moment.
COVID
We have seen excellent progress as pupils and staff work hard to recover from the lost learning and development that occurred during COVID. Pre-COVID, the attainment gap for disadvantaged pupils in Year 2 to Year 6 has been around 10% both at Immanuel and nationally. Over COVID this gap grew to 2x (and 3x for some year groups).
Staff absence has been a big challenge, with up to 20% of staff self-isolating due to a positive lateral flow test. This has hampered the ability to offer interventions, such as 1-to-1 and small group lessons for pupils struggling to catch-up form learning lost during the last two years. This has meant that the attainment gap for disadvantaged pupils is reducing more slowly than we would like.
Communication with parents
The parent survey at the start of July 2021 gave an overall score of 81% (which is pretty good), boosted by the new-look on-line newsletter in Sway, which scored an 85% approval rating.
Simon Early Chair of Governors
Immanuel Youth Centre
The club did not meet during 2021 and after discussions with the management committee, school, church wardens and vicar, it has become clear that it is time for the Youth Centre to officially close. Though the IYC has had a wonderful history and been instrumental in supporting many young people the space in the school is no longer suitable and there are not the finances or volunteers to make it viable. Advice was sought about what needed to happen to close the IYC charity and this will be done next year. We will then look at how to recognize and celebrate the wonderful history of the IYC. As part of the closing process the IYC will pull out of it’s role and responsibility as a partner of the Wey Island Trust but will continue our relationship with them as a long standing friend.
8
Immanuel and St Andrew Annual Report 2021
Safeguarding
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults).
The PCC has a comprehensive safeguarding policy, which is reviewed and updated annually. Hirers are also required to take account of this policy when using the premises. The Vicar, Readers and SPA are required by the diocese to keep their safeguarding training up to date, and all congregation members who are involved with children or vulnerable adults are required to have a DBS check prior to taking up their duties. Members of the PCC and congregation members who are involved with children or vulnerable adults are being encouraged to undertake the C0: Safeguarding Basic Awareness online training made available by the diocese. The last Safeguarding Audit was submitted to the Diocese in November 2018.
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults)
Laura Reynolds Safeguarding Officer
The Use of Our Building
Churchwardens’ Fabric Report
The year 2021 began quietly following a return to the lockdown status of the Covid 19 pandemic. Slowly, as restrictions eased, we were able to allow in church services to resume and hall hirers have benefitted from the use of our premises once again. It has been a joy to see our congregation return to worship in church and to welcome people and families who are new to Immanuel; attendance has gradually been increasing. It has also been equally joyous to see our hall used by the community for a variety of purposes.
We have a new cleaning company and the standard of cleanliness within the church and hall has noticeably improved. In March we had a spring clean and once again, members of the congregation came together to help freshen up the inside of the building. Thanks to all who participated.
The building has remained in a good condition. In February 2021, a damp patch become visible beneath the speaker on the right hand of the dais and a roof leak discovered which was promptly repaired. One major piece of work was the fixing of our electrics. Quotes were obtained and upon finding a company we were happy with, the electrics were repaired and tested so they now meet the required standard, and we are fully compliant. Annual checks have been carried out on the boiler, fire extinguishers and the lightening conductor. The automatic doors at the main entrance continue to be difficult which causes accessibility issues. We may need to look at new doors and a new automatic system when we have the funds.
We are very blessed to have our church building. Thanks to God for our special place of worship and the people who make up our Immanuel and St Andrews family. We look forward to using our space for worship and social gatherings to its full potential over the next year.
Vanessa de Carvalho Church Warden
9
Immanuel and St Andrew Annual Report 2021
Financial Review
2021 was a positive year for the Church in terms of finances, not least given the challenging previous few years, and in particular due to the significant impact seen due to Covid on hall hire revenue and Sunday giving in 2020.
Overall income for the year was at £79,691 with an expenditure of £60,032, representing a surplus of £19,659. As shown in the below table, this represents the first year since 2016 where the Church finances have been in surplus, and a stabilising of what was a worrying downward trend that pre-dated the impacts of Covid.
| 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | |
|---|---|---|---|---|---|---|
| Total gross | £110,550 | £126,560 | £96,410 |
£90,380 | £48,320 | £79,691 |
| income | ||||||
| Total | £97,820 | £134,450 | £108,410 |
£101,080 | £72,040 |
£60,032 |
| expenditure | ||||||
| Surplus/deficit | £12,730 | -£7,890 | -£12,000 | -£10,700 | -£23,720 | £19,659 |
The increased income is partly attributed to a return of hall hire revenue (including a concerted effort to reclaim overdue hall hire fees) however is also due to a significant increase in giving (from £30,136 in 2020 to £46,637 in 2021).
The increased giving has been a result of a number of initiatives implemented including:
-
Introduction of online giving collected through the Church website and A Church Near You page
-
The ability to accept card payment as part of collections within the Church
-
Rollout of the Parish Giving Scheme, and encouragement for givers to consider increasing their giving commitment as part of moving over to this system
A continued focus on reducing expenditure has reduced outgoings to their lowest level in recent history. This was further helped by a reduced commitment to the Parish Support Fund of £23,270 (vs. £38,800 in previous years up until the decision to reduce in May 2020) along with their being no significant building works or maintenance required for the year.
Looking forwards, the PCC have agreed to reinstate the previous Parish Support Fund commitment of £38,800 from January 2022 and will need to plan for some significant building works on the horizon in coming years. Having said that, with a focus on making best use of resources and strong financial stewardship we can be hopeful that the turnaround seen in the last year provides signs of a more stable financial future.
David Delbridge Treasurer
10
Immanuel and St Andrew Annual Report 2021
Volunteers
As an organization we could not function without the wonderful contrition of all those who give their time and their talents. Thank you to Joyce Lynch, Vanessa de Carvalho, David Delbridge and Gloria Akano who keep us in order along with the entire PCC.
Thank you also to those who help us with our services; our musicians and singers, our stewards and those who offer refreshments, our youth leaders and those who have stepped forward to offer to help when we relaunch our Junior church. We are so grateful to Arthur Williams for his knowledge, expertise, community links and all the work he put into the school 160[th] anniversary book and celebration. A particular thanks to Lorraine Thomas who has stepped up to preach and lead services this year, making good use of the prophetic voice God has placed in her. Also to Chris Simpson for the many hours he puts into our music, the tech for our livestream and keeping the vicar sane.
We were also blessed by the ministry of Daniel Glackin-McColgan, a reader-in-training who came to us for a six week placement as well as a number of visiting preachers through the year.
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. The method of appointment of PCC members is set out in the Church Representation Rules. At Immanuel and St Andrew, the membership of the PCC consists of the incumbent, churchwardens, Southwark Pastoral Auxiliary, and members elected by those who are on the electoral roll of the church. 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.
Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include the Standing Committee, Finance group and Social committee are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary.
Administrative Information
“Immanuel and St Andrew”, “Parish Church of Immanuel and St Andrew”, “PCC of Immanuel and St Andrew” and “Immanuel and St Andrew Church” are working names of the Parochial Church Council of the Ecclesiastical Parish of Streatham, Immanuel and Saint Andrew, which
11
Immanuel and St Andrew Annual Report 2021
is a body corporate under the PCC Powers Measure 1956 and the Church Representation Rules 2006, and a registered charity, no 1131245. It became a registered charity on 20[th] August 2009, having previously been excepted from registration with the Charity Commission. Correspondence address: See front cover
Incumbent and Chair of the PCC: Revd. Sarah Jamieson Simpson
Independent Examiner:
S.A. Lewcock FCCA Windsor Lodge Millfield Road Hounslow Middlesex TW4 5PN
Bank: Barclays plc, Wimbledon Branch Barclays plc, Leicester, LE87 2BB Treasurer: David Delbridge c/o the Parish Office (see front cover)
PCC members who have served any time from 1[st] January 2021 until the date these Financial Statements were approved are:
Ex Officio members:
Incumbent: Revd. Sarah Jamieson Simpson Southwark Pastoral Auxiliary: Mabel Boothe (k/a Maureen) Wardens: Vanessa de Carvalho Joyce Lynch Representatives on the Deanery Synod: Arthur Williams Catherine Cooper
Elected and co-opted members:
Gloria Akano (until April 2022, PCC Secretary since February 2021) Hopeton Cunningham (until 2024) David Delbridge (elected until 2022) Simon Early (co-opted November 2021) Godfrey Gowa (until April 2024) Suzie Krisifoe (elected until 2022) Rob Patterson (until April 2024) Laura Reynolds (until April 2024) Lorraine Thomas (elected until 2024)
The method of appointment of PCC members is set out in the Church Representation Rules.
This report was approved by the PCC on 6[th] April 2022
Signed by Revd Sarah Simpson on 6[th] April 2022
12
Immanuel and St Andrew Annual Report 2021
Balance Sheet as at 31 December 2021
----- Start of picture text -----
Note 2021 2020
£ £ £ £
FIXED ASSETS
Inventory Assets (inalienable) 4 5 5
CURRENT ASSETS
Debtors 5 7,995 14,192
Cash at Bank and in Hand 58,039 32,765
66,034 46,957
LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Creditors and accruals 6 1,383 1,966
64,651 44,991
NET ASSETS 64,656 44,996
FUNDS
General Fund 7 49,372 30
Designated Funds 7 13,811 43,084
Restricted Funds 7 1,472 1,882
64,656 44,996
----- End of picture text -----
Approved by the PCC and signed on its behalf on 6[th] April 2021.
The Rev'd Sarah Simpson Incumbent & PCC Chair, Immanuel & St Andrew, Streatham
13
Immanuel and St Andrew Annual Report 2021
Statement of Financial Activities
For the year ended 31 December 2021
----- Start of picture text -----
Unrestricted Designated Restricted TOTAL TOTAL
Funds Funds Funds FUNDS FUNDS
2021 2020
Note £ £ £ £ £
INCOME AND ENDOWMENTS
Voluntary income 2(a) 46,637 0 0 46,637 30,136
Activities for generating funds 2(b) 2,100 0 0 2,100 0
Income from investments 2(c) 10 0 0 10 85
Income from church activities 2(d) 30,944 0 0 30,944 18,103
TOTAL INCOME AND ENDOWMENTS 79,691 0 0 79,691 48,324
EXPENDITURE
Church activities 3(a) 30,200 29,273 410 59,883 72,044
Cost of generating funds 3(b) 149 0 0 149 0
TOTAL EXPENDITURE 30,349 29,273 410 60,032 72,044
SURPLUS / (DEFICIT) FOR THE YEAR 49,342 -29,273 -410 19,659 -23,720
BALANCES BROUGHT FORWARD AT
1 JANUARY 2021 8 30 43,084 1,882 44,996 68,717
BALANCES CARRIED FORWARD AT
31 DECEMBER 2021 8 49,372 13,811 1,472 64,656 44,997
----- End of picture text -----
14
Immanuel and St Andrew Annual Report 2021
Notes to the Financial Statements
1. ACCOUNTING POLICIES
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standard FRS 102.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are shown at market value.
The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include financial statements of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.
Funds
General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.
Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in note 8.
There are no Endowment funds held.
Gross Income and endowments
Voluntary income and endowments
Collections are recognised when received by and on behalf of the PCC.
Planned giving under Gift Aid is recognised only when received.
Income Tax recoverable on Gift Aid donations is recognised in respect of income recognised from 1st Jan 2021 to 31 Dec 2021.
Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.
Sales of books from the church bookstall are accounted for gross.
Income from investments
Dividends are accounted for when due and payable and interest entitlements are accounted for as they accrue.
Expenditure
15
Immanuel and St Andrew Annual Report 2021
1. ACCOUNTING POLICIES continued
Grants
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.
Activities directly relating to the work of the Church
The parish support fund is accounted for when due. Any parish share unpaid at 31 December is provided for in these financial statements as an operational (though not legal) liability is shown as a creditor in the Balance Sheet.
Fixed Assets
Consecrated and beneficed property of any kind is excluded from the accounts by S.10(2)(a) and (c) of the Charities Act 2011.
Movable church furnishings held by the Incumbent and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. For inalienable property there is insufficient cost information and therefore such assets are not valued in the financial statements.
All expenditure incurred on consecrated or beneficed buildings and the repair of movable church furnishings is written off.
Other plant and machinery, fixtures and fittings and office equipment
Equipment used within church premises is depreciated on a straight-line basis over 10 years.
Current Assets
Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.
Short term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.
16
Immanuel and St Andrew Annual Report 2021
2. INCOME AND ENDOWMENTS
----- Start of picture text -----
Unrestricted Designated Restricted TOTAL TOTAL
Funds Funds Funds FUNDS FUNDS
2021 2020
£ £ £ £ £
2(a) Voluntary income
Planned giving - envelopes & standing orders 37,478 0 0 37,478 20,749
Collections 1,044 0 0 1,044 766
CAF 2,100 0 0 2,100 2,090
Donations 686 0 0 686 65
Donations - Vicar's Discretionary Fund 0 0 0 0 23
Grants 200 0 0 200 838
Income tax recoverable 5,129 0 0 5,129 5,605
46,637 0 0 46,637 30,136
2(b) Activities for generating funds
Hire of Church 2,100 0 0 2,100 0
2,100 0 0 2,100 0
2(c) Income from investments
Interest 10 0 0 10 85
10 0 0 10 85
2(d) Income from church activities
Community Hall Hire 31,269 0 0 31,269 17,504
Fees -325 0 0 -325 599
30,944 0 0 30,944 18,103
TOTAL INCOME AND ENDOWMENTS 79,691 0 0 79,691 48,324
----- End of picture text -----
17
Immanuel and St Andrew Annual Report 2021
3. EXPENDITURE
----- Start of picture text -----
Unrestricted Designated Restricted TOTAL TOTAL
Funds Funds Funds FUNDS FUNDS
2021 2020
£ £ £ £ £
3(a) Church activities
Missionary and charitable giving:
Home
- Children's Society 61 0 0 61 0
- Love Streatham 250 0 0 250 0
311 0 0 311 0
Ministry
Dioceson Parish Support Fund 23,280 0 0 23,280 29,747
Other Ministry Costs 2,416 0 0 2,416 2,550
Administration
Parish Office Costs 3,539 0 0 3,539 1,267
Examination Fee 350 0 0 350 350
Social
Catering & Social Events 0 0 0 0 115
Property
Parish Office Costs 0 13,403 0 13,403 5,782
Cleaning 0 3,867 0 3,867 7,688
Insurance Premiums 0 3,803 0 3,803 4,667
Utilities (Gas, Water, Electricity) 0 3,434 0 3,434 7,234
Maintenance Hall / General 0 4,276 0 4,276 12,232
Maintenance Church 0 490 0 490 0
Christmas Outreach
Cards & banner 304 0 304 322
Tech
Computer Audio Interface 0 0 410 410 90
30,200 29,273 410 59,883 72,044
3(b) Cost of generating funds
Stewardship Costs 149 0 0 149 0
149 0 0 149 0
TOTAL EXPENDITURE 30,349 29,273 410 60,032 72,044
----- End of picture text -----
18
Immanuel and St Andrew Annual Report 2021
4. TANGIBLE FIXED ASSETS
| COST at 1st January 2021 Additions at 31st December 2021 DEPRECIATION at 1st January 2021 Charge for the year at 31st December 2021 NET BOOK VALUE at 31st December 2021 at 31st December 2021 5. DEBTORS Accrued income Income tax recoverable Prepayments 6. CREDITORS AND ACCRUALS Hall hire deposits Accruals |
Furnishings, Fittings & Equipment £ 24,615 0 24,615 24,610 0 24,610 5 5 2021 2020 £ £ 0 319 6,950 12,555 1,045 1,318 7,995 14,192 2021 2020 £ £ 100 0 1,283 1,966 1,383 1,966 |
|---|---|
19
Immanuel and St Andrew Annual Report 2021
7. FUND DETAILS
The Unrestricted funds comprise the following:
| Balance | Balance | ||||
|---|---|---|---|---|---|
| as at 1 | Income andExpenditure | Surplus / | as at 31 | ||
| **Jan 2021 ** | endowments | **(Deficit) ** | Dec 2021 | ||
| £ | £ | £ | £ | £ | |
| General Fund | 30 | 79,691 | 30,349 | 49,342 | 49,372 |
| 30 | 79,691 | 30,349 | 49,342 | 49,372 | |
| The Designated funds comprise the following: | |||||
| Balance | Balance | ||||
| as at 1 | Income andExpenditure | Surplus / | as at 31 | ||
| **Jan 2021 ** | endowments | **(Deficit) ** | Dec 2021 | ||
| £ | £ | £ | £ | £ | |
| Social Fund | 903 | 0 | 0 | 0 | 903 |
| Property Fund | 42,181 | 0 | 29,273 | -29,273 | 12,908 |
| 43,084 | 0 | 29,273 | -29,273 | 13,811 | |
| ANALYSIS OF DESIGNATED FUNDS | |||||
| Property | |||||
| **Fund ** | Social Fund | Total | |||
| £ | £ | £ | |||
| Balance as at 1st January 2021 | 42,181 | 903 | 43,084 | ||
| Expenditure | |||||
| Parish Office Costs | 13,403 | 0 | 13,403 | ||
| Cleaning | 3,867 | 0 | 3,867 | ||
| Insurance Premiums | 3,803 | 0 | 3,803 | ||
| Utilities (Gas, Water, Electricity) | 3,434 | 0 | 3,434 | ||
| Maintenance Hall / General | 4,276 | 0 | 4,276 | ||
| Maintenance Church | 490 | 0 | 490 | ||
| 29,273 | 0 | 29,273 | |||
| Balance as at 31st December 2021 | 12,908 | 903 | 13,811 | ||
| The Restricted funds comprise the following: | |||||
| Balance | Balance | ||||
| as at 1 | Income andExpenditure | Surplus / | as at 31 | ||
| **Jan 2021 ** | endowments | **(Deficit) ** | Dec 2021 | ||
| £ | £ | £ | £ | £ | |
| Vicar's Discretionary Fund | 931 | 0 | 0 | 0 | 931 |
| CAIAS Fund | 520 | 0 | 0 | 0 | 520 |
| Inalienable Assets Fund | 5 | 0 | 0 | 0 | 5 |
| Christmas Outreach Fund | 16 | 0 | 0 | 0 | 16 |
| Tech Fund | 410 | 0 | 410 | -410 | 0 |
| 1,882 | 0 | 410 | -410 | 1,472 |
20
Immanuel and St Andrew Annual Report 2021
ANALYSIS OF RESTRICTED FUNDS
----- Start of picture text -----
Vicar's Inalienable
Discretionary Assets Christmas Tech
Fund CAIAS Fund Outreach Fund Total
£ £ £ £ £ £
Balance as at 1st January 2021 931 520 5 16 410 1,882
Expenditure
Computer Audio Interface 0 0 0 0 410 410
0 0 0 0 410 410
Balance as at 31st December 2021 931 520 5 16 0 1,472
----- End of picture text -----
8. RELATED PARTY TRANSACTIONS
The Incumbent and certain other PCC members incurred small out of pocket expenses in relation to church activities and were reimbursed in full.
21
I MAKING HIIA KNOW. mmanuel Sl Andrew Church