Registered Charity no. 1131520
The Parochial Church Council of the Ecclesiastical Parish of St Hugh, Lewsey known as St Hugh's Church, Lewsey
Trustees Annual Report and Accounts Year Ended 31st December 2023
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 3 |
| Independent Examiners Report | 10 |
| Statement of Financial Activities | 11 |
| Statement of Financial Position | 12 |
| Notes to the Financial Statements | 13 |
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Legal and Administrative Information
Reference
The Charity is called “The Parochial Church Council of the Ecclesiastical Parish of St 's Lewsey". The Charity is also known as St Hugh's Church, Lewsey and St Hugh's. The Church is a registered Charity with the Charity Commission for England and Wales and was registered on the 4th of September 2009.
Registered Charity Number
Registered Office
Website
Email Address
1131520 St Hughs Lewsey Church Centre Leagrave High Street Luton LU4 0ND www.sthughs.org.uk office@sthughs.org.uk
Trustees
The members of the Parochial Church Council and Trustees of the charity who were in place at the date this report was approved are:
Incumbent:
Wardens:
Elected reps to Deanery Synod:
Co-opted:
Elected members:
Rev. Martyn Shea Chair Carolyn Cooper Paul Larson Natalie Roast Jarrod Ross Secretary Tony Wingrave Deputy Warden Karl Pritchard Treasurer Nicola Foster Stepped down Sept 2023 Gemma Williams Phil Roast Sylvia Margetts Serreta Pritchard Stuart Moore Adebukola (Bukie) Awomolo Carol Wingrave Liz Murray Anika Smith Chris Burrows Appointed July 2023 David Sainsbury Appointed May 2023 Elizabeth Coker Appointed May 2023
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Legal and Administrative Information
Elected members cont.:
Marissa Bird Appointed Jan 2024 Shalini Rajagopal Appointed May 2024 Lorna Sackey Clark Appointed May 2024 Anne Middlebrook Appointed May 2024
Primary Banker
Bank of Scotland plc The Mound Edinburgh EH1 1YZ
Independent Examiner
Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
Public Benefit Statement
In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds and services.
Organisational structure; recruitment, appointment and induction of new trustees
St Hugh’s Church, Lewsey is a charity registered with the Charities Commission (registration number 1131520). The Parochial Church Council of the Ecclesiastical Parish of St Hugh, Lewsey (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Hugh’s Church, Lewsey the membership of the PCC consists of the incumbent, curate, churchwardens and members elected by those members of the congregation 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.
Objectives and Activities
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To promote the whole mission of the church; providing regular public worship which is open to all; with the continuation in 2021 of online/virtual services alongside the re-introduction of onsite services in the summer.
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To continue and develop pastoral work including regular prayer meetings, Life groups and visiting the sick and bereaved.
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To support prayerfully and financially mission partners within the UK and overseas.
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To teach the Christian faith through sermons, Life groups and groups for young people and children.
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To teach and support from a religious perspective in schools and provide for other youth and children’s activities.
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To support and unite with the community, particularly at times such as Remembrance Sunday and throughout extraordinary times of crisis, including the COVID-19 pandemic.
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
Vicar’s Report
“We want to become a House of prayer for all nations and a loving family of all nations with the love of Christ”
This year has been a year of change, some of it challenging and difficult but in many ways that change has also led to fresh opportunities and fresh growth too. It has been hard to see Nicola and Jarrod move on from St Hugh’s this year both of whom have been a joy to work with and have done so much to take the children’s work, worship team and gospel work forward. They are both deeply missed by all of us, but we are so thankful for all that the Lord has done through them.
It has been wonderful to welcome Chris, Leyla and their family to St Hugh’s as Chris has taken up his role of Curate. The way they have coped with moving house (and schools for Josiah) twice in one year is amazing. Leyla, you are an amazing mum and you have brought so many fun songs and Bible stories to the Tiddlers. Thank you, Chris, for your bible teaching, worship and service leading, for the Raising Faith course, for your servant heartedness and for lots of cups of tea! It’s a pleasure working alongside you.
We are thrilled too at the way the Lord has so clearly led and called Charles as our new Children and families worker at St Hugh’s. Please thank the Lord for the provision of a new home and for Alisha, Alannah and Noah to settle well in our community. Charles, it has been great to do an assembly, a house clearance, and the Alpha Leadership Conference with you already. I look forward to all that the Lord is going to do through you.
Marissa has been a joy to work with this year and I am so thrilled that she has been appointed as our Operations Manager. So many of the things you do behind the scenes each week go completely unseen, but they are seen by the Lord. There have been challenges on health, finances and family too, but you have been an absolute delight to work with as we have launched new initiatives and reached out with the good news to our local community. Tuesday Together has grown into such a friendly and supportive community. Also, Tiddlers is now full to overflowing on a Thursday and to have over 140 adults and children from the local community come to some of the Messy fun days you have put together is hugely exciting and I know has taken huge amounts of work from you, as well as Lily and the teams you have developed. Marissa, your unstinting hard work in the office, organising multiple rotas, helping plan and arrange all that is needed in a busy and growing parish is amazing. Thank you.
PCC: Our churchwardens have been amazing, too. Carolyn, you have been such a source of encouragement, wisdom and love this last year to all of us. To meet with you and the staff team each week to pray, encourage and support one another has been a delight. So many people don’t see all you do behind the scenes, so thank you for your faithfulness, prayerfulness, and dedication. Paul, it has been a delight to work alongside you as our Churchwarden too. Your wisdom, leadership in Alpha and the prophetic ministry team, and your willingness to be Woolie the Sheep to my Duncan the Donkey, and write superb scripts too is a joy, thank you.
I want to thank the whole of our PCC for their prayerful and wise support throughout the year. Can I give a special thanks to Serreta for the immense amount you do on Safeguarding (we were commended as a model to others by the Archdeacon’s visitation)?
Fabric : I would like to thank Tony Wingrave personally too, for the immense amount that he does to maintain and repair things around the Church, at 247 Leagrave High Street, and in other parishioners’ homes too. Malcolm and Tony keep the gardens around the Church looking good. Please have a word with them if you would like to help as it would be great to grow the team.
We have worked hard this year to finalise a scheme and a schedule of works to restore and transform St Hugh’s. It is great to be able to announce that we now have planning permission to proceed. Please give generously where you can and pray that as we seek to get matched funding we can progress into Phase 1 as soon as possible.
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
Prayer : I have deeply benefited from praying with a number of men in the Church family at St Hugh’s and we have seen the Lord answer many of our prayers. It has been great to have Pastor James and NamHee, John and Youme and Peter and Esther lead us in prayer each morning from 6-8 am and a joy to hear many stories of commitments to Christ on the streets of Luton.
Prayers of Love and Faith : One of the challenges this year has been the decision by the General Synod to allow Prayers of Love and Faith to be trialled in Anglican churches across the UK. This led sadly to a few people leaving the Church of England and so we called together about 30 of our key leaders at St Hugh’s to talk things through just after Christmas. This gave us an opportunity to hear some of the experiences, concerns, and thoughts of us all as leaders. As a result, we re-committed ourselves as a leadership team to love and listen to those in our church family who are same-sex attracted and seven of us have experience of being involved in or running the Living Waters ministry (now Journey-UK). If you would like to join a grace-filled, loving support group
then please have a word with me. Since then, the PCC also re-committed ourselves to the authority of God’s word as the foundation of our life together and our commitment to uphold the traditional teaching of the Church of England on marriage and human sexuality. Our vision at St Hugh’s is that all of us from whatever background, whatever nation, and whatever our different struggles may be, that we would experience the transforming love of God in Christ and keep growing in Christlikeness together. If you want to know more about what the Alliance and the Church of England Evangelical Council and Living Out are doing in response to this then please ask me about it.
Mission : It has been a joy to run a number of Alpha groups this year. They have been hugely encouraging and it has been wonderful to see people coming to Christ and continuing in our Deeper LifeGroup as a result, where we have also enjoyed doing the Freedom Course together.
One of the highlights for me this year has got to have been the Pentecost Celebration last week where five people got baptised by full immersion, to hear their testimonies and to see them growing in their love and faith has been a joy, especially for some of our young people.
It was great to be part of the Lewsey Community Festival last summer too. The cakes and crafts in the Messy Church tent were really appreciated and there was a continuous stream of people who came to the Prayer tent.
Some of the initiatives that have been launched since coming to St Hugh’s have been the Music and Worship Academy, Body and Soul, Community Café, Men’s Breakfasts and Tuesday Together. It has been a joy to see the Lord take each of these visions and initiatives that He laid on different people’s hearts and to watch them grow for His glory. Over 50 students are coming each week to the Academy and the Community Choir is growing too. Thank you, Dionne, for the many hours of prayer and hard work that you have poured into this. The laughter, joy and loving support that is enjoyed each week at Body and Soul is such a credit to the leadership of Liz, Jackie, Ruth and Monika and it is thrilling to see it growing on a Thursday lunchtime now as well. Over 40 come regularly each week to Tuesday Together to see the buzz of conversation around the table as crafting takes place, as chess games get played and then to see people who have never come to church before enjoy the time of communion as well as a lovely lunch. It is such an amazing blessing. Thank you to Anne M and Lily Wingrave for
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
making those lunches happen. The Men’s Breakfasts each month have been a great time for friendship and for our walk with the Lord to deepen. Thanks, Stevard, for your help with cooking the breakfast, especially after a night shift and for those who have spoken at this too.
Other highlights for me have been to see the doors re-opening into our local schools after quite a bit of time and prayer. Chris and I so enjoyed doing multiple Harvest and Christmas Assemblies in all four of our local primary schools, with the children asking so many deep and important questions.
It has been a privilege this year to take Communion to the residents at Applegrove and to share this ministry with Rev Cathy Pullinger. Thank you, Cathy, for all the pastoral care you bring and for your loving leadership at Tuesday Together.
There isn’t time or space to mention everything that the Lord has done this year. I do believe that as we grow in love and unity in the gospel and as we increasingly become a house of prayer for all nations, we will see us reaching people from all nations and backgrounds in our community with the transforming Love of Christ.
And so may the God of all the Nations come and give us fresh fruitfulness and favour, and may the God of all Hope fill us with joy as we trust in Him and love one another. In Jesus’ name, Amen.
Martyn Shea
Wardens Report
Although the Church has faced many difficulties and possibilities for division over the last year, St Hugh’s has grown both in unity and numbers. All in all, it has been an exciting year for our Church.
Since the last APCM, we celebrated the coronation of King Charles III. To celebrate the coronation, we gathered in the church to watch the service in the main church area on the big screen and then proceeded with a celebration party with plenty of music (and fizz). We also welcomed our new curate, Chris, with his wife Leyla and children. This time was made more difficult than we would have liked as we had a lot of difficulties in regaining possession of the Curate’s house from the previous tenants. The tenants had outstayed the tenancy agreement and caused considerable damage to the inside of the house. Once finally evicted, on the 12th of October, the church family really pulled together to make the house a real home for Chris, Leyla and the family. We also welcomed two more missionary families, bringing our total up to three. As usual, we had a number of baptisms on Easter last year and we’re looking forward to seven new baptisms on Pentecost this year.
Over the past year, St Hugh’s has organised a number of community events. These include Tuesday together. School children’s concerts on the run-up to Christmas. A nativity Christmas trail. Various occasions of ‘share the feast’. A New Year’s party with family games, food and worship. Also, our Messy Fun Days, under the leadership of Marissa and Lily (big thank you) have grown and gone from strength to strength.
This year, we celebrated Passover with a feast; Marissa prepared the lamb in six slow cookers and Martyn provided the vegetarian alternative.
Body and Soul, organised by Liz and Monica, has become an incredibly successful ministry and has recently changed from Tuesday evening to Thursday at 12 noon. So, we pray that this new time slot is just as successful (if not more) than the last.
We welcome Charles, our new children’s and families worker. He arrived from the USA on the 5th of April and started work on the 19th. We welcome and bless him and his family as they start their new adventure here with us in Lewsey. We also look forward to Chris’s ordination on the 29th of June. There are several people who we would really like to thank, without whom, the church would not run so
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
smoothly: Marissa, operations manager, Messy Fun day organiser and catering expert amongst her multitude of jobs within the Church. She is a Church employee but works far over and above her required role. Serreta, our tireless safeguarding officer, keeps our environment safe for all Church members. All PCC members for their wisdom and the time they put into the organisation and welfare of the Church. Anne for her organisation of all the volunteers who help with welcome, teas and coffees and locking up the church. In addition, we would also like to thank all the volunteers who help with these roles as well as the technical and Zoom team who keep our services running. Lorna, who not only keeps the church clean but also volunteers on lots of different projects and ministries. Dave and Sally, although they have recently had to step down, have worked tirelessly running the Community Cafe on a Wednesday morning.
A massive thank you to Liz Murray who has run the Tiddlers group for a long time and the ministry is approaching its 30th anniversary. We would also like to thank both Chris and Leyla, who have both thrown themselves into the St Hugh’s family and are an amazing addition to the Church on so many levels.
The worship team has undergone a lot of changes in recent times. Also, a special thank you to Stuart and Jarrod, who have recently left but have been a real blessing to the team over the years. We would like to extend a big thank you to Tony and Scott who have put in so much work over the last year keeping the church well maintained.
Lastly, we would also like to thank Martyn, our vicar, for his leadership and vision for our church. For his love of Christ, and in particular, his pastoral gifting. Sorry if we have missed anyone, but a big thank you to all who helped or attend St Hugh’s. We look forward to another year in Christ.
Paul Larson and Carolyn Cooper
Future Plans 2024
To recruit a new Family and Children’s Worker
To continue to develop the pastoral care team at St Hugh’s
To multiply and provide good alpha and life groups for anyone who wants to explore faith and go deeper To continue to strengthen our Music and Worship academy for young people and adults in the community To do a feasibility study and launch a faith-based multi-sports academy in 2024 making sports available for all
To continue to provide Messy Church and Messy Fun days for anyone in our local community
To provide marriage and parenting courses to build stronger families
To get trained up CAP Money coaches to provide better budgeting skills locally
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
Financial Review
The fund balances at the yearend were as follows:
| Review alances at the yearend were as follows: |
||
|---|---|---|
| Unrestricted Funds Restricted Funds Total |
2023 £ 61,177 36,713 97,890 |
2022 £ 84,895 38,735 |
| 123,630 |
The total income received during the year was £210,844 of which £11,567 was restricted. The total expenditure was £236,584 of which £16,339 was restricted.
Reserves Policy
It is the reserves policy of St Hugh’s PCC to hold in reserves the equivalent of three months' general running costs and an additional three month’s salary costs. It is also our policy to hold an amount for building works at the next quinquennial inspection of £30k. This policy will be reviewed annually.
The total unrestricted reserves held by the Church at the end of December 2023 were £58,057. This level of reserve is below the desirable reserves listed above.
Any remaining grant funds given for specific projects like the Music Academy will be returned to donors if the project stops.
Trustees’ Responsibilities
The 2011 Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
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Select suitable accounting policies and apply them consistently.
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Make judgments and estimates that are reasonable and prudent.
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Prepare financial statements on a going concern basis unless it is inappropriate to presume that the trust will continue in existence.
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State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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St Hugh’s Church, Lewsey
Year Ended 31[st] December 2023
Trustees Annual Report
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board of trustees and authorised by:
Rev Martyn Shea
Name of Trustee :
………………………………………………………………………..
Signed on Behalf of the Trustee : ……………………………………………………………………
14/08/2024
Date of Approval :
…………………………………………………………………………
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Independent Examiners Report
I report to the trustees on my examination of the financial statements of St Hugh's Church, Lewsey ('the charity') for the year ended 31st December 2023.
Responsibilities and Basis of Report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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 Act.
Independent Examiner's Statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nigel Wyatt BSC FCA Date: 19/08/2024 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Total Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 149,780 | 10,752 | 160,532 | 146,584 | |
| Charitable activities | 26,283 | 614 | 26,897 | 22,371 | |
| Trading activities | 23,196 | - | 23,196 | 16,906 | |
| Other income | 18 | 201 | 219 | 118 | |
| ────────── | ────────── | ────────── | ────────── |
||
| Total Income | 2 | 199,277 | 11,567 | 210,844 | 185,979 |
| ────────── | ────────── | ────────── | ────────── |
||
| Expenditure | |||||
| Expenditure on charitable activities | 3 | 221,068 | 26,094 | 247,162 | 197,713 |
| ────────── | ────────── | ────────── | ────────── |
||
| Total Expenditure | 221,068 | 26,094 | 247,162 | 197,713 | |
| ────────── | ────────── | ────────── | ────────── |
||
| ────────── | ────────── | ────────── | ────────── |
||
| Net Income / (Expenditure) | (21,791) | (14,527) | (36,318) | (11,734) | |
| ────────── | ────────── | ────────── | ────────── |
||
| Net Income and Net Movement in Funds | |||||
| Total funds brought forward | 12 | 84,895 | 38,735 | 123,630 | 135,364 |
| Transfers | 12 | (2,750) | 2,750 | - | - |
| ────────── | ────────── | ────────── | ────────── |
||
| Total Funds Carried Forward | 12 | 60,354 | 26,958 | 87,312 | 123,630 |
| ────────── | ────────── | ────────── | ────────── |
All income and expenditure derive from continuing activities.
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Statement of Financial Position
| Statement of Financial Position | |||
|---|---|---|---|
| 2023 | 2022 | ||
| Note | £ | £ | |
| Fixed Assets | |||
| Tangible fixed assets | 9 | 13,815 | 11,865 |
| Current Assets | |||
| Debtors | 10 | 8,370 | 4,012 |
| Cash at bank and in hand | 77,273 | 120,657 | |
| ────────── | ────────── | ||
| 85,643 | 124,669 | ||
| Creditors: amounts falling due within one year | 11 | 12,146 | 12,904 |
| ────────── | ────────── | ||
| Net Current Assets | 73,497 | 111,765 | |
| ────────── | ────────── | ||
| Total Assets Less Current Liabilities | 87,312 | 123,630 | |
| ────────── | ────────── | ||
| Net Assets | 13 | 87,312 | 123,630 |
| ────────── | ────────── | ||
| Funds of the Charity | |||
| Restricted funds | 12 | 26,958 | 38,735 |
| Unrestricted funds | 12 | ||
| Unrestricted, general | 60,354 | 84,895 | |
| Designated funds | - | - | |
| ────────── | ────────── | ||
| 60,354 | 84,895 | ||
| ────────── | ────────── | ||
| Total Charity Funds | 87,312 | 123,630 | |
| ────────── | ────────── |
Directors Responsibilities
These financial statements were approved by the board of trustees and authorised for issue :
Rev Martyn Shea
Name of Trustee:
───────────────────────────────────────────────────
Signed on Behalf of the Trustees:
Date of Approval:
─────────────────────────────────────────────────── 14/08/2024
───────────────────────────────────────────────────
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
1 Basis of Preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from members of the church are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the church is not included in the accounts but is described in the Trustees Annual Report.
- Investment Income is included in the accounts when receivable.
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.
Liability Recognition
Labilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Tangible Fixed Assets
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over the estimated useful life of the asset.
Freehold property 4% Straight-line Fixtures and fittings 25% Straight-line
Consecrated land and beneficial property is excluded from the financial statements by section 96(2) (a) of the Charities Act 1993. No value is placed on movable church furnishings held by the Churchwardens on special trust for the PCC. The PCC considers this to be inalienable property.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
| **2 ** | Analysis of Income | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Donations and Legacies | ||||
| Donations | 135,814 | 1,525 | 137,339 | |
| Gift aid | 13,966 | - | 13,966 | |
| Grants | - | 9,227 | 9,227 | |
| Legacies | - | - | - | |
| ────────── | ────────── | ────────── | ||
| 149,780 | 10,752 | 160,532 | ||
| Charitable Activities | ||||
| Clergy Housing | 12,719 | - | 12,719 | |
| Mission, hospitality & discipleship | 6,364 | - | 6,364 | |
| Music & worship academy | 5,836 | - | 5,836 | |
| Youth & children's work | 1,364 | 614 | 1,978 | |
| ────────── | ────────── | ────────── | ||
| 26,283 | 614 | 26,897 | ||
| Trading Activities | ||||
| Café | 2,900 | - | 2,900 | |
| Hall hire | 4,129 | - | 4,129 | |
| Rental income | 11,733 | - | 11,733 | |
| Parochial fees: weddings, funerals, baptisms and flowers |
4,434 | - | 4,434 | |
| ────────── | ────────── | ────────── | ||
| 23,196 | - | 23,196 | ||
| Other Income | ||||
| Other income | 18 | 201 | 219 | |
| ────────── | ────────── | ────────── | ||
| 18 | 201 | 219 | ||
| ────────── | ────────── | ────────── | ||
| Total Income | 199,277 | 11,567 | 210,844 | |
| ────────── | ────────── | ────────── |
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St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
2[Analysis of Income ] [(Continued)]
| Analysis of Income(Continued) | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations and Legacies | |||
| Donations | 122,180 | 5,389 | 127,569 |
| Gift aid | 12,736 | - | 12,736 |
| Grants | 6,279 | - | 6,279 |
| Legacies | - | - | - |
| ────────── | ────────── | ────────── | |
| 141,195 | 5,389 | 146,584 | |
| Charitable Activities | |||
| Mission, hospitality & discipleship | 6,936 | - | 6,936 |
| Music & worship academy | 4,042 | 8,500 | 12,542 |
| Youth & children's work | 2,893 | - | 2,893 |
| ────────── | ────────── | ────────── | |
| 13,871 | 8,500 | 22,371 | |
| Trading Activities | |||
| Café | 749 | - | 749 |
| Hall hire | 2,922 | - | 2,922 |
| Rental Income | 10,175 | - | 10,175 |
| Parochial fees: weddings, funerals, baptisms and flowers |
3,060 | - | 3,060 |
| ────────── | ────────── | ────────── | |
| 16,906 | - | 16,906 | |
| Other Income | |||
| Other income | 104 | 14 | 118 |
| ────────── | ────────── | ────────── | |
| 104 | 14 | 118 | |
| ────────── | ────────── | ────────── | |
| Total Income | 172,076 | 13,903 | 185,979 |
| ────────── | ────────── | ────────── |
16
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
3 Expenditure on Charitable Activities by Fund Type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Administration costs | 7,097 | - | 7,097 |
| Church building running costs | 51,557 | 10,698 | 62,255 |
| Clergy Housing | 14,469 | - | 14,469 |
| Diocese costs | 2,876 | - | 2,876 |
| Discipleship | 25 | - | 25 |
| Giving | 20,542 | - | 20,542 |
| Hospitality | 3,400 | - | 3,400 |
| Mission | 11,465 | 1,000 | 12,465 |
| Music & worship academy | - | 12,594 | 12,594 |
| Parish share | 46,094 | - | 46,094 |
| Professional fees | 3,777 | - | 3,777 |
| Staff costs | 52,607 | - | 52,607 |
| Staff related costs | 2,727 | - | 2,727 |
| Worship | 2,394 | - | 2,394 |
| Youth & children | 2,038 | 1,802 | 3,840 |
| ────────── | ────────── | ────────── | |
| 221,068 | 26,094 | 247,162 | |
| ────────── | ────────── | ────────── | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Administration costs | 7,690 | - | 7,690 |
| Church building running costs | 25,012 | 4,779 | 29,791 |
| Clergy Housing | - | - | - |
| Diocese costs | 1,740 | - | 1,740 |
| Giving | 20,422 | - | 20,422 |
| Hospitality | 1,482 | - | 1,482 |
| Mission | 11,858 | - | 11,858 |
| Music & worship academy | - | 7,883 | 7,883 |
| Parish share | 52,547 | - | 52,547 |
| Professional fees | 1,637 | - | 1,637 |
| Staff costs | 53,005 | 2,750 | 55,755 |
| Staff related costs | 1,551 | - | 1,551 |
| Worship | 2,629 | - | 2,629 |
| Youth & children | 1,515 | 1,213 | 2,728 |
| ────────── | ────────── | ────────── | |
| 181,088 | 16,625 | 197,713 | |
| ────────── | ────────── | ────────── |
17
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions to the organisation.
5 Parish Share
St. Hugh's Church, Lewsey is a parish church of the Church of England in the Diocese of St Albans and, by means of Parish Share, helps the funding of ministers, particularly parochial clergy, throughout the Diocese, the work of various Diocesan bodies and work of the Church of England as a whole. The Diocese is a community resourcing a common task, and not a charity trying to raise funds to meet a need. In 2023, the amount paid by the PCC was £46,094 (2022: £52,547).
6 Independent Examination Fees
Fees payable to the independent examiner for:
2023 2022 £ £ Independent examination and preparation of the financial 1,497 1,406 statements
7 Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 50,652 | 53,800 |
| Social security costs | - | - |
| Employer contributions to pension plans | 1,955 | 1,955 |
| ────────── | ────────── | |
| 52,607 | 55,755 | |
| ────────── | ────────── |
The average headcount of employees during the year was as follows:
| 2023 | 2022 | |
|---|---|---|
| Average headcount | 4 | 4 |
The number of employees received employee benefits of more than £60,000 during the year was as follows
| 2023 | 2022 | |
|---|---|---|
| More than £60,000 | 0 | 0 |
Key Management Personnel
The charity considers its key management personnel of the organisation is the Rev Martyn Shea, who is paid by the Diocese directly.
18
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
8 Trustee Remuneration, Expenses and Donations
During the year seven trustees incurred out-of-pocket expenses totalling £5,829 which were all incurred for the day-to-day running of the charity's activities. The types of expenditure include church activity supplies and equipment. (2022: five trustees £5,236)
During the year the total aggregated donations made to the charity by the trustees during the year was £22,512. (2022: 19,422)
During the year Serreta Pritchard, a member of the PCC received payment for her services as a verger (£200). She was remunerated for their role within the church and not for their role as a trustee
During the year one trustee was employed by the church. They were remunerated for their role within the church and not for their role as a trustee. The total remuneration received during the year was as follows:
| 2023 | 2022 | ||
|---|---|---|---|
| £ | £ | ||
| N Foster | 18,219 |
19,053 | |
| J Ross | 13,749 |
13,738 | |
| **9 ** | Tangible Fixed Assets |
| Tangible Fixed Assets | |||
|---|---|---|---|
| Freehold | Fixtures and | ||
| property | Fittings | Total | |
| £ | £ | ||
| Cost as at 1st January 2023 | 46,695 | 79,432 | 126,127 |
| Additions | 1,653 | 5,758 | 7,411 |
| ────────── | ────────── |
────────── | |
| Cost as at 31st December 2023 | 48,348 | 85,190 | 133,538 |
| ────────── | ────────── |
────────── | |
| Depreciation as at 1st January 2023 | 41,092 | 73,170 | 114,262 |
| Depreciation charge | 1,934 | 3,527 | 5,461 |
| ────────── | ────────── |
────────── | |
| Depreciation as at 31st December 2023 | 43,026 | 76,697 | 119,723 |
| ────────── | ────────── |
────────── | |
| ────────── | ────────── |
────────── | |
| Net book value as at 31st December 2023 | 5,322 | 8,493 | 13,815 |
| ────────── | ────────── |
────────── | |
| Net book value as at 31st December 2022 | 5,603 | 6,262 | 11,865 |
19
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
10 Debtors
| Debtors | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Accrued income and other debtors | 8,370 | 4,012 |
| ────────── | ────────── | |
| 8,370 | 4,012 | |
| ────────── | ────────── | |
| Creditors: amounts falling due within one year | ||
| 2023 | 2022 | |
| £ | £ | |
| Accruals | 7,311 | 7,906 |
| Other tax and social security | - | 1,604 |
| Other creditors | 4,835 | 3,394 |
| ────────── | ────────── | |
| 12,146 | 12,904 | |
| ────────── | ────────── |
11 Creditors: amounts falling due within one year
12 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | ||||||
|---|---|---|---|---|---|---|
| 1 Jan 2023 | Income | Expenditure | Gains/Loses | Transfers 31 Dec 2023 | ||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| General | 84,895 | 199,277 | (221,068) | - | (2,750) | 60,354 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Unrestricted | 84,895 | 199,277 | (221,068) | - | (2,750) | 60,354 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Restricted Funds | ||||||
| Building fund | 35,930 | 1,726 | (10,698) | - | - | 26,958 |
| Music Academy | 617 | 9,227 | (12,594) | - | 2,750 | - |
| Tiddlers | 1,188 | 614 | (1,802) | - | - | - |
| Warm Spaces | 1,000 | - | (1,000) | - | - | - |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Restricted | 38,735 | 11,567 | (26,094) | - | 2,750 | 26,958 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Funds | 123,630 | 210,844 | (247,162) | - | - | 87,312 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── |
20
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
Analysis of Charitable Funds cont.
Unrestricted funds
| Unrestricted funds | ||||||
|---|---|---|---|---|---|---|
| 1 Jan 2022 | Income | Expenditure | Gains/Loses | Transfers 31 Dec 2022 | ||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted | ||||||
| General | 93,902 | 172,076 | (181,088) | - | 5 | 84,895 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| 93,902 | 172,076 | (181,088) | - | 5 | 84,895 | |
| Designated | ||||||
| Reserves | 5 | - | - | - | (5) | - |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| 5 | - | - | - | (5) | - | |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Unrestricted | 93,907 | 172,076 | (181,088) | - | - | 84,895 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Restricted Funds | ||||||
| Building fund | 39,056 | 374 | (3,500) | - | - | 35,930 |
| Children and families | ||||||
| worker | - | 2,750 | (2,750) | - | - | - |
| Energy grant | - | 1,279 | (1,279) | - | - | - |
| Music Academy | 8,500 | (7,883) | 617 | |||
| Tiddlers | 2,401 | - | (1,213) | - | - | 1,188 |
| Warm Spaces | - | 1,000 | - | - | - | 1,000 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Restricted | 41,457 | 13,903 | (16,625) | - | - | 38,735 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── | |
| Total Funds | 135,364 | 185,979 | (197,713) | - | - | 123,630 |
| ────────── | ────────── | ────────── | ────────── |
────────── | ────────── |
21
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
Fund Descriptions
Designated Funds
Reserves
Funds set aside as the general reserves of the church.
Restricted Funds
Building fund Funds set aside for the development and maintenance of the church building. Tiddlers Funds raised for the running of the Tiddlers mum's and children's group. Chrildren and families Grant given for the Children and families pastor salary. worker Energy grant Grant given for the cost of energy bills. Music Academy Funds given for the running of the Music Academy, grant awarded by Bedfordshire And Luton Community Foundation (BLCF) Warm Spaces Grant to provide a warm space.
Fund Transfers 2022
A small value of designated reserves were transferred to the General income to close this designated fund.
Fund Transfers 2023
General funds were tranfered to cover the remaining cost of the music academy that were not covered by the BLCF Grant.
13 Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Fixed assets | 13,815 | - | 13,815 |
| Current assets | 58,685 | 26,958 | 85,643 |
| Creditors less than 1 year | (12,146) | - | (12,146) |
| ────────── | ────────── | ────────── | |
| 60,354 | 26,958 | 87,312 | |
| ────────── | ────────── | ────────── | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Fixed assets | 11,865 | - | 11,865 |
| Current assets | 85,934 | 38,735 | 124,669 |
| Creditors less than 1 year | (12,904) | - | (12,904) |
| ────────── | ────────── | ────────── | |
| 84,895 | 38,735 | 123,630 | |
| ────────── | ────────── | ────────── |
22
St Hugh's Church, Lewsey
Year Ended 31st December 2023
Notes to the Financial Statements
14 Related Party Transactions
During the year Liz Shea received renumeration of £250 for her services as a verger. Liz Shea is a close family member of Martyn Shea, a trustee of the charity.
There were no outstanding balances with any of the above related parties at the end of the reporting period.
23