2024-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Hugh, Lewsey

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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 2024

St Hugh's Church, Lewsey

Year Ended 31st December 2024

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 2024

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 1131520 Registered Office St Hughs Lewsey Church Centre Leagrave High Street Luton LU4 0ND Website www.sthughs.org.uk Email Address 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:	Rev. Martyn Shea		Chair
Wardens:	Carolyn Cooper
	Paul Larson
Elected reps to Deanery Synod:	Natalie Roast
Co-opted:	Tony Wingrave		Deputy Warden
	Marissa Bird	Appointed Jan 2024	Secretary
Elected members:	Phil Roast
	Serreta Pritchard
	Adebukola (Bukie) Awomolo
	Liz Murray
	Carol Wingrave
	Chris Burrows
	Elizabeth Coker
	Shalini Rajagopal	Appointed May 2024
	Lorna Sackey Clark	Appointed May 2024
	Anne Middlebrook	Appointed May 2024
	Tony Wingrave	Appointed May 2024
	Tola Ajisola	Appointed May 2024	Treasurer
	Stuart Moore	Stepped down 6th March 2024

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Legal and Administrative Information

Elected members cont.:

Gemma Williams Stepped down 21st May 2024 Anika Smith Stepped down 21st May 2024 Karl Pritchard Stepped down 26th May 2024 Sylvia Margetts Stepped down 18th May 2025

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

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2024

Trustees Annual Report

The Trustees (PCC Members) present this annual report and financial statements of the charity for the year ended 31 March 2025. It contains the following items:

The annual report of the charity explaining the activities undertaken in the year, how the charity met its public benefit objectives and the way the church is managed.
The annual financial report for the financial year ended 31 December 2024, the required statements, and notes to the accounts.

The financial statements have been prepared in accordance with the accounting policies set out in the accounts section of the report.

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.

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.

Objectives and Activities

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.
To continue and develop pastoral work including regular prayer meetings, Life groups and visiting the sick and bereaved.
To support prayerfully and financially mission partners within the UK and overseas.
To teach the Christian faith through sermons, Life groups and groups for young people and children.
To teach and support from a religious perspective in schools and provide for other youth and children’s activities.
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.

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2024

Trustees Annual Report

Vicar’s Report

“Winter is over …. Spring is on the way!”

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.

It has been wonderful to have our curate Chris, Leyla and their family at St Hugh’s for another year. Leyla you are an amazing mum (and with another little one on the way) and you have brought so many fun songs and Bible stories to 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 is a pleasure working alongside you. The Church will be in good hands during my sabbatical.

Chris will be in charge, ably supported by our wonderful Church wardens and staff team, but please be aware he won’t be able to do everything or do the job of two people! So, look after him and support him, please, in prayer, especially and practically.

We are thrilled at the way the Lord has so clearly called Charles, Alisha, Alannah and Noah to Luton. Charles, it has been great to see the Children’s Church growing again under your loving leadership and a great joy to launch the after-school club with you and the team. (Big Thanks to Barbara, Natalie, Ros, Godfrey, Lily and Chris).

I am thrilled to at the way the Lord is opening doors for you at the schools to mentor and work with a growing number of young people on the edge of exclusion or even county lines gangs. To see the Lord open the door both at Chalk Hills and now at Manshead is wonderful. I look forward to all that the Lord is going to do through you. Alisha, it is great that you have been appointed as our new music and worship academy manager, building on the great work that Dionne has pioneered.

We are actively involved in a central bid for additional funding to help us press into the Diocesan vision to become “more diverse and grow younger”.

Please pray that our bid and application to the Lang Trust is successful, as this could help significantly to expand this vision and work.

Marissa, it has been a joy to work with you again this year, and you are doing an outstanding job 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 on 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 100 adults and children from the local community come to some of the Messy Fun Days that you have put together is hugely exciting. I know this 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.

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2024

Trustees Annual Report

PCC:

Our church wardens have been amazing. 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 Church warden 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 increasingly superb scripts 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 especially give thanks to Serreta for the immense amount she does for Safeguarding. Another big thank you this year goes to Carol Wingrave for all your wisdom, but especially your hard work on the new electoral roll.

FABRIC :

I would like to thank Tony Wingrave personally 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.

Malcolm and Tony also 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 and all the building control permits in place to proceed.

Please give generously to the building fund where you can and pray that, as we seek to get matched funding, we can progress into phase one as soon as possible.

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. We were sorry to say goodbye this year, Pastor James and NamHee, as they returned to Korea. But thank you to John and Youme & Peter and Esther who lead us in prayer each morning from 6-8 am. It is a joy to hear many stories of commitments to Christ on the streets of Luton. Come and join us on Zoom or in person on Wednesdays from 7-8 am

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. Sadly, this led 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 all of us 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 do please have a word with me. Since then, the PCC has also re-committed itself 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 on human sexuality.

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2024

Trustees Annual Report

Our vision at St Hugh’s is that all of us, from whatever background, whatever nation, whatever our different struggles may be, 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 do please ask me about it.

MISSION :

Some of the initiatives that have been launched since coming to St Hugh’s have been the Music and Worship Academy, Body and Soul, Men’s Breakfast, Tuesday Together, Messy Fun days, and the After School club. 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 55 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, Carolyn, Natalie and Monika, and it is thrilling to see it growing on a Thursday lunchtime.

Over 30 people come regularly each week to Tuesday Together, and it is a joy to see the buzz of conversation around the table as crafting takes place, 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 Middlebrook for making those lunches happen. I would also like to thank those who step in when cover is needed.

Thank you, Cathy, for all the pastoral care and bible teaching you bring and for your loving leadership at Tuesday Together.

Finally, one of the charities we support as a church is Azalea, which helps bring healing, love and freedom to those who are sexually exploited in Luton, Bedford and beyond. It has been a privilege to chair the trustees of this charity through some stormy waters. Please continue to hold them in your prayers.

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 ourselves reaching people from all nations and backgrounds in our community with the transforming Love of Christ.

Liz and I are very much looking forward to a sabbatical from June to September, which I know will be a time of rest and deep refreshment for us after another decade of ministry. We look forward to returning in September, freshly envisioned for the next season at St Hugh’s.

And so may the God of all the Nations come and give us fresh fruitfulness and favour, 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

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2023

Trustees Annual Report

Wardens Report

Because of the recent discussions on PLF, the Church of England has been facing many difficulties and possibilities for division. But despite our differences, there is more that unites us than divides us and St Hughs has grown in both unity and numbers, and we feel our church has met all the challenges we are facing with grace.

This year has been an eventful year, with so much going on it is hard to mention everything, but some highlights include the following. We celebrated Esther Bae’s 70th birthday. Chris, our curate, was ordained on the 29th June. We hosted the Watoto Children’s Choir concert in January. Tiddlers celebrated its 30[th] year. We had a pancake party, the St Hughs Community Choir performed at several events and the Staycation/Weekend at Home - a joint event with All Saints Church in Bedworth – was a huge success. We hosted the light party as our alternative to Halloween. We also had a car wash and cake sale to raise funds for Satellite. We held concerts with Paul Field, the Luton Gospel Choir (also seen on The One Show) and Celtish. St Hughs was the host church for the peace walk in September, organised in conjunction with other local churches and mosques. We have also - at last - had our planning application approved for the improvements and developments to the church building.

One of our most successful projects this year has been the launch of the After School’s Club. On Thursdays (3.15 - 5.30), we open-up the church building for youth to come and play sports, join in activities and engage in conversation. We started with 10 regulars but now get as many as 26 youths each Thursday.

The Music Academy keeps going from strength to strength and meets here both during the week and on Saturday mornings. The academy provides music training for both kids and adults in singing, guitar, drums and keyboards.

At Christmas, Charles, our Children and Families Pastor, used his artistic gifts to produce a manga style booklet ‘Promises and Angels’. This was given out to both church members and school children in the parish.

All of the Christmas activities were a great success, attracting new visitors to events and services such as the Christmas Craft Day, Christingle service, Christmas Messy Church, our midnight service and our service on Christmas Day.

Over the next year we look forward to the Archdeacon’s visitation, as well as more events and innovations including the new Holiday Club (organised by Chris) from the 11th - 15th August.

There are a number of people who we would really like to thank, without whom the church would not run so smoothly:

Marissa, who is a church employee, but works far and above her required role. As well as being the operations manager, Messy Fun day organiser and catering expert amongst her roles within the church, she is now also a worship leader and helps with pastoral care.

Serreta, our safeguarding officer, who works tirelessly to keep our environment safe for all church members.

All PCC members for all their time and wisdom as they help to steer the organisation and welfare of the church.

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2023

Trustees Annual Report

Anne for cooking at Tuesday together and for her organisation of all the volunteers who help with welcome, teas, 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 has gone above and beyond her role this year. And not only keeps the church clean, but also volunteers on lots of different projects and ministries.

An extra big thank you to Liz Murray for running the Tiddlers group for all those years.

All of the Worship Team who lead us in song and worship each week at our services.

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. We also wish him well as he leaves us for three months (from June to September) to go on sabbatical.

Sorry if we have missed anyone, but a big thank you to all who help out or attend St Hugh's.

While the church has a number of opportunities ahead of us, we need to keep in mind the following quote. “Don’t let finances stifle vision, but if we want something to grow, we have to finance it.”

We look forward to another year in Christ.

Paul Larson and Carolyn Cooper

Future Plans:

To build new accessible toilet facilities and a servery area at the back of the Church.

To continue to build our After School Club for the young people in our community.

To work on making Messy Church events intergenerational.

To seek funding for the Music & Worship Academy to provide more space and resources for

the growing number of people who are attending the classes.

To continue to grow the outreach work our Children and Families worker does within the

primary and secondary schools.

Financial Review

The fund balances at the year-end were as follows:

Unrestricted Funds Restricted Funds Total	2024 £ 33,790 24,035 57,825	2023 £ 60,354 26,958
		87,312

St Hugh’s Church, Lewsey

Year Ended 31[st] December 2023

Trustees Annual Report

The total income received during the year was £156,130 (2023: £210,844) of which £29,107 was restricted. The total expenditure was £185,617 (2023: £247,162) of which £33,491 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 months’ salary costs. It is also our policy to hold an amount for building works at the next quinquennial inspection of £30k. For the year ending 2024 the desirable reserve level was £68,000. This policy will be reviewed annually.

The total unrestricted reserves held by the Church at the end of December 2024 were £33,790. 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:-

Select suitable accounting policies and apply them consistently.
Make judgments and estimates that are reasonable and prudent.
Prepare financial statements on a going concern basis unless it is inappropriate to presume that the trust will continue in existence.
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;

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 Trustees : …………………………………………………………………… 02/10/2025 Date of Approval : …………………………………………………………………………

St Hugh's Church, Lewsey

Year Ended 31st December 2024

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 2024.

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
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 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date:

06/10/2025

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Statement of Financial Activities

Statement of Financial Activities
			2024		2023
		Unrestricted	Restricted	Total
		Funds	Funds	Funds	Total Funds
	Note	£	£	£	£
Income
Donations and legacies		108,858	21,150	130,008	160,532
Charitable activities		12,507	7,855	20,362	26,897
Trading activities		5,649	-	5,649	23,196
Other income		9	102	111	219
		`──────────`	`──────────`	`──────────`	`──────────`
Total Income	2	127,023	29,107	156,130	210,844
		`──────────`	`──────────`	`──────────`	`──────────`
Expenditure
Expenditure on charitable activities	3	152,126	33,491	185,617	247,162
		`──────────`	`──────────`	`──────────`	`──────────`
Total Expenditure		152,126	33,491	185,617	247,162
		`──────────`	`──────────`	`──────────`	`──────────`
		`──────────`	`──────────`	`──────────`	`──────────`
Net Income / (Expenditure)		(25,103)	(4,384)	(29,487)	(36,318)
		`──────────`	`──────────`	`──────────`	`──────────`
Net Income and Net Movement in Funds
Total funds brought forward	12	60,354	26,958	87,312	123,630
Transfers	12	(1,461)	1,461	-	-
		`──────────`	`──────────`	`──────────`	`──────────`
Total Funds Carried Forward	12	33,790	24,035	57,825	87,312
		`──────────`	`──────────`	`──────────`	`──────────`

All income and expenditure derive from continuing activities.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Statement of Financial Position

Statement of Financial Position
		2024	2023
	Note	£	£
Fixed Assets
Tangible fixed assets	9	14,712	13,815
Current Assets
Debtors	10	4,168	8,370
Cash at bank and in hand		51,790	77,273
		──────────	──────────
		55,958	85,643
Creditors: amounts falling due within one year	11	12,845	12,146
		──────────	──────────
Net Current Assets		43,113	73,497
		──────────	──────────
Total Assets Less Current Liabilities		57,825	87,312
		──────────	──────────
Net Assets	13	57,825	87,312
		──────────	──────────
Funds of the Charity
Restricted funds	12	24,035	26,958
Unrestricted funds	12
Unrestricted, general		33,790	60,354
Designated funds		-	-
		──────────	──────────
		33,790	60,354
		──────────	──────────
Total Charity Funds		57,825	87,312
		──────────	──────────

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:

───────────────────────────────────────────────────

─────────────────────────────────────────────────── 02/10/2025

Date of Approval:

───────────────────────────────────────────────────

St Hugh's Church, Lewsey

Year Ended 31st December 2024

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.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

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.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

Judgements and Key Sources of Estimation Uncertainty

There have been no significant judgements (apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Income
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Donations and Legacies
Donations	95,100	19,150	114,250
Gift aid	12,758	-	12,758
Grants	-	2,000	2,000
Legacies	1,000	-	1,000
	`──────────`	`──────────`	`──────────`
	108,858	21,150	130,008
Charitable Activities
Clergy Housing	-	-	-
Mission, hospitality & discipleship	9,029	-	9,029
Music & worship academy	-	7,855	7,855
Youth & children's work	3,478	-	3,478
	`──────────`	`──────────`	`──────────`
	12,507	7,855	20,362
Trading Activities
Café	580	-	580
Hall hire	3,239	-	3,239
Rental income	259	-	259
Parochial fees: weddings, funerals, baptisms and flowers	1,571	-	1,571
	`──────────`	`──────────`	`──────────`
	5,649	-	5,649
Other Income
Other income	9	102	111
	`──────────`	`──────────`	`──────────`
	9	102	111
	`──────────`	`──────────`	`──────────`
Total Income	127,023	29,107	156,130
	`──────────`	`──────────`	`──────────`

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

*Analysis of Income(Continued)***
	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
	`──────────`	`──────────`	`──────────`

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Administration costs	7,461	-	7,461
Bad debt - unpaid rent	3,120	-	3,120
Church building running costs	26,893	667	27,560
Clergy Housing	1,750	-	1,750
Diocese costs	1,072	-	1,072
Discipleship	251	-	251
Giving	20,160	925	21,085
Hospitality	1,532	-	1,532
Mission	6,036	2,200	8,236
Music & worship academy	-	13,512	13,512
Parish share	20,149	14,547	34,696
Professional fees	2,282	-	2,282
Staff costs	46,742	640	47,382
Staff related costs	2,192	-	2,192
Worship	2,555	-	2,555
Youth & children	9,931	1,000	10,931
	`──────────`	`──────────`	`──────────`
	152,126	33,491	185,617
	`──────────`	`──────────`	`──────────`
	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
	`──────────`	`──────────`	`──────────`

St Hugh's Church, Lewsey

Year Ended 31st December 2024

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 2024, the amount paid by the PCC was £34,696 (2023: £46,094).

6 Independent Examination Fees

Fees payable to the independent examiner for:

Independent Examination Fees Fees payable to the independent examiner for:
	2024	2023
	£	£
Independent examination and preparation of the financial statements	1,557	1,497

7 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2024	2023
	£	£
Wages and salaries	46,066	50,652
Social security costs	-	-
Employer contributions to pension plans	1,046	1,955
	`──────────`	`──────────`
	47,112	52,607
	`──────────`	`──────────`

The average headcount of employees during the year was as follows:

	2024	2023
Average headcount	3	4

The number of employees received employee benefits of more than £60,000 during the year was as follow

	2024	2023
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.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

8 Trustee Remuneration, Expenses and Donations

During the year seven trustees incurred out of pocked expenses totalling £4,918 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. (2023: seven trustees £5,829)

During the year the total aggregated donations made to the charity by the trustee's during the year was £23,836. (2023: 22,512)

During the year Serreta Pritchard, a member of the PCC received payment of £50 for her services as a verger (2023: 200). She was remunerated for their role within the church and not for their role as a trustee.

During the year Jarrod Ross received a leaving gift from the church of £1,000.

During the year three trustees were 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:

	2024	2023
	£	£
N Foster	-	18,219
J Ross	-	13,749
M Bird	22,496	-

9 Tangible Fixed Assets

Tangible Fixed Assets
	Freehold	Fixtures and
	property	Fittings	Total
		£	£
Cost as at 1st January 2024	48,348	85,191	133,539
Additions	-	8,476	8,476
	`──────────`	`──────────`	`──────────`
Cost as at 31st December 2024	48,348	93,667	142,015
	`──────────`	`──────────`	`──────────`
Depreciation as at 1st January 2024	43,026	76,697	119,723
Depreciation charge	1,934	5,646	7,580
	`──────────`	`──────────`	`──────────`
Depreciation as at 31st December 2024	44,960	82,343	127,303
	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`
Net book value as at 31st December 2024	3,388	11,324	14,712
	`──────────`	`──────────`	`──────────`
Net book value as at 31st December 2023	5,322	8,494	13,816

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

10 Debtors

		2024	2023
		£	£
	Accrued income and other debtors	3,498	8,370
		`──────────`	`──────────`
		4,168	8,370
		`──────────`	`──────────`
11	Creditors: amounts falling due within one year
		2024	2023
		£	£
	Accruals	4,629	7,311
	Other tax and social security	2,143	-
	Other creditors	6,073	4,835
		`──────────`	`──────────`
		12,845	12,146
		`──────────`	`──────────`

12 Analysis of Charitable Funds

Unrestricted Funds

Unrestricted Funds
	1 Jan 2024	Income	Expenditure	Gains/Loses	Transfers 31 Dec 2024
	£	£	£	£	£	£
Unrestricted
General	60,354	127,023	(152,126)	-	(1,461)	33,790
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Unrestricted	60,354	127,023	(152,126)	-	(1,461)	33,790
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Restricted Funds
After school club grant	-	1,000	(1,000)	-	-	-
Building fund	26,958	1,825	(667)	-	(4,081)	24,035
Diocese Ephesian Fund giving	-	14,547	(14,547)	-	-	-
Hardship fund	-	925	(925)	-	-	-
Messy church grant	-	1,700	(1,700)	-	-	-
Music Academy	-	7,970	(13,512)	-	5,542	-
Warm Spaces	-	500	(500)	-	-	-
Youth and family woker	-	640	(640)	-	-	-
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Restricted	26,958	29,107	(33,491)	-	1,461	24,035
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	87,312	156,130	(185,617)	-	-	57,825
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Charitable Funds cont.

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
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

Fund Descriptions

Restricted Funds

After school club grant

Building fund

Messy church grant

Funds to be spent on resources for the after school club, such as food, equipment etc

Funds set aside for the development and maintenance of the church building.

Funds to be spent on resources for our messy church sessions

Music Academy

Tiddlers

Warm Spaces

Funds given for the running of the Music Academy, grant awarded by Bedfordshire And Luton Community Foundation (BLCF)

Funds raised for the running of the Tiddlers mum's and children's group.

Grant to provide a warm space.

Fund Transfers 2024

Fixed assets purchased in the building fund were transferred to the General fund for deprecation. General funds were transferred to cover the remaining cost of the music academy that were not covered by the donations and fees received.

St Hugh's Church, Lewsey

Year Ended 31st December 2024

Notes to the Financial Statements

Fund Transfers 2023

General funds were transferred 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	2024
	£	£	£
Fixed assets	14,712	-	14,712
Current assets	31,923	24,035	55,958
Creditors less than 1 year	(12,845)	-	(12,845)
	`──────────`	`──────────`	`──────────`
	33,790	24,035	57,825
	`──────────`	`──────────`	`──────────`
	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
	`──────────`	`──────────`	`──────────`

14 Related Party Transactions

St Hugh's Church gave a gift of £2,500 to Azalea (Charity number 1190508) during the year. Azalea is a related party due to Martyn Shea being the Chair of Trustees.

Joshua Shea a close relative of Martyn Shea received payment of £265 for his services as a musician and verger.

Liz Shea a close relative of Martyn Shea received payment of £170 for her services as a musician and verger (2023: £250).

Rihanna Bird a close relative of Marissa Bird received a gift of £1,320 for setting up the church for events.

Lily Wingrave a close relative of Tony & Carol Wingrave recieve £540 renumeration for catering at the Tuesday Together Lunch.

There were no outstanding balances with any of the above related parties at the end of the reporting period.