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2024-12-31-accounts

Annual Report 2025

St Stephen’s Westbourne Park

Objectives and Activities

In accordance with the PCC (Powers) Measure 1956, St. Stephen’s PCC has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church - evangelistic, pastoral, social and ecumenical. It also has maintenance responsibilities for the church premises of St. Stephen’s which are registered as a Grade II listed building.

The PCC has articulated the following vision for St. Stephen’s: That we glorify God by loving Christ, loving His church and loving His world.

Vicar's comments

So neither he who plants nor he who waters is anything, but only God who gives the growth. 1 Corinthians 3:7

Our vision at St Stephen’s is to glorify God by loving Christ, loving His church and loving His world.

We are hugely grateful to God for His work amongst us over the past year. We have seen our numbers grow modestly, despite losing a handful of people over the course of the year through the natural effects of living in a transient part of town. We have also seen a deepening of discipleship and a growing sense of community as a church. We have had the privilege of welcoming a number of people into the church for the first time.

Loving Christ: We believe that the fundamental basis for our life and ministry as a church must be our own individual faith in Christ. Without a personal passion for God, we cannot expect to serve him in a way that is honouring to Him or effective for His kingdom. It has been a joy to see individuals growing in their faith over the course of the year. In our sermon series on a Sunday we have read Genesis, Zechariah, James, Psalms and Matthew’s gospel. Our Home Groups read Mark and Isaiah 40-55. A particular highlight was reading through the book of James with its challenge to put our faith to work in practical ways.

Loving Christ’s Church: We are deeply thankful for the sacrificial way in which the church family have served on rotas and given financially to the church. There is a real sense that members of the church care for each other and care for the church. People arrive early, leave late, work hard on rotas and talk in depth to each other. There is a desire to go deeper as we seek to spur one another on in the faith.

A group of our teenagers graduated from Sunday Club in the summer and now sit through the whole service on a Sunday morning. It has been a joy to see them integrating into the adult congregation and serving in different ways. Three years ago we set up a creche on a Sunday morning without having any pre-schoolers in the church. We now have children in creche most weeks. Whilst our Children’s and Youth ministry is flourishing, we are always seeking to bring in a new generation of children as the current youth get older. The Sunday morning service continues to grow numerically. The evening service numbers remain small and static but the service is valued by those who come and the discussion around Q&A at the end of the sermon is always stimulating.

We have seen a number of people move on over the course of the year as is natural in a church in Central London. We have seen people leave us to go to Stratford, Wandsworth, Bath, The US and Africa. We were sad to say goodbye to Ryan, our Children’s and Families Minister, who left in the summer and has not yet been replaced. We are hugely grateful to Katie (Administrator) and Paul (Ministry Trainee) for their hard work on the staff team throughout the year.

Our finances remain tight but are improving. The building is fragile but seems stable at present.

Loving Christ’s world : We are always seeking to reach out into the local community in mission. We have a culture that is outward looking, welcoming and keen to engage with those who come to the church for the first time.

Our stay and play group for pre-schoolers (Little Oaks) continues to flourish and enables us to connect with young families in the area. Our Youth Group is predominantly attended by children who do not come to church on a Sunday, which is offering another opportunity to connect with those around us. We have run two Christianity Explored courses over the course of the year, which have been valued by those who came.

We continue to seek to engage the local residents through door-knocking and flyering. It was noticeable how many people who came to our Christmas services said that they came because they had received a flyer. Our seasonal services (Christmas, Easter, Remembrance) continue to draw in good numbers of non-regular church-goers.

We continue to support the Westbourne Park Family Centre. We would like to widen our social outreach into the local area, but this is resource dependent.

A frustration during the year has been uncertainty around the future of the Old St Stephen’s School building. Subsequent to the public consultation around closure of the school The London Diocesan Board of Schools asserted their legal claim to the building so that they, and not the parish, will now decide its future. There remains a legal disagreement around the status of the school flat. I am grateful for the support of the wardens through this process.

Underpinning all of our activities is our commitment to prayer at our monthly prayer meeting, using our prayer diary, and in smaller groups. We are very grateful to God for His work amongst us over this past year.

Rev’d Richard Dryer Vicar

Structure and Governance

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council (Powers) Measure 1956. Since September 2009 the parochial Church Council has been registered with the Charity Commission as ‘The Ecclesiastical Parish of St. Stephen with St. Luke, Paddington, Charity No. 1131958’.

The method of appointment of PCC members is set out in the Church Representation Rules. All regular attendees at St. Stephen’s are encouraged to register on the electoral roll and are able to vote and to stand for election to the PCC.

At St Stephen’s, the PCC consists of:

Thank you to the following people who faithfully served on our Parochial Church Council during this year:

Clergy: Revd Richard Dryer
Churchwardens: Susan Ho
Michael White
Elected Members: George Toptsis (Treasurer) Astrid Ludemann (Secretary)
Dianne O’Connor Lisa Holland
Seb Jordan Yvonne Muigua
Alex Pilcher Anne Watson
Synod Representative: Wai Tung Ho
Staff Attending: Katie Gibbs Paul Caampued III

PCC report

The PCC meets on 10 occasions throughout the year. We consider a number of issues relating to church life, both practical and spiritual. These include issues around: finance, safeguarding, the fabric of the building, Sunday services, youth ministry and mission. The PCC form the spiritual leadership of the church family, so every time we meet we begin with a time of reading the scriptures and praying together. I am very grateful to the PCC for their hard work and wise contributions throughout the year at PCC meetings, standing and finance committee meetings, and in church life more generally.

Deanery synod report

Wai Tung Ho continued as our Synod representative in 2024. The Synod continues to consider a broad range of issues affecting our local churches and wider area. Synod usually meets approximately 4 times a year.

Safeguarding report

We are deeply grateful to Astrid Ludemann for her work as our Safeguarding Officer this year. We have made significant progress in improving our safeguarding processes, and had a “Safeguarding Audit” with the Diocesan safeguarding team at the beginning of April which went very well.

Treasurer’s report

2024 has been a positive year overall for the finances of St Stephens. Total income increased by £96k to £269k while expenditure reduced by £9k to £174k resulting in a £95k surplus for the year. This surplus is largely due to external grants which we do not expect to repeat (see below).

During the year we are grateful to have seen regular congregational giving remain unchanged at £88k (or £106k including Gift aid). The church administration has been very effective in making sure that all of the building’s separate rentable spaces (north, south, parish, rooms and church hall) have regular users, resulting in rental income increase of 32% (£14k) to £60k.

We have also been blessed with receiving all the funding / grants that has been pledged to us over the last two years as well as being wonderfully surprised by a small number of generous gifts. The total of all these comes to £99k - this is an increase of £78k on the year.

Ministry expenditure reduced by £8k to £106k reflecting the departure of Families and Children’s Worker in September, while Building maintenance, Church Administration and other costs remained at a similar level as the previous year.

It is important to note that in 2024 we have been close to balancing our total outgoings; ministry, church admin and building with regular congregational giving plus rental income. This, together with the grants/one off gifts received resulted in a financial buffer that permits us to expand ministry work.

Looking ahead in 2025 we anticipate some staff changes and related increase in expenditure. We will be looking to fill the role of Families and Children’s worker, recruit for a replacement ministry trainee and possibly an administrator. We are also planning a much needed update to the sound system. We anticipate a modest deficit at the end of 2025.

The longer term aim for St Stephen’s finances remains the position where congregational giving funds ministry and admin expenditure while rental income is allocated to church building routine maintenance and periodic update, repair and refurbishment.

Currently regular giving marginally covers core ministry expenditure while rental income, which is at capacity and unlikely to increase, covers church admin and routine building expenditure without provision for mid term major building works. We envisage that growth in congregation members will continue and it will contribute to longer term finance balance in regular giving and routine expenditure.

George Toptsis

Music report

“Whatever you do, work at it with all your heart, as working for the Lord….” – Colossians 3:23 Over the past year, the worship team has continued to grow—not just in numbers, but in confidence, character and calling. We have been blessed with new singers (Freddie Neden and Richard Scottow) and musicians (Lydia Ho and Katie Gibbs) joining the team, and it has been wonderful to see them stepping out in faith and offering their gifts to the Lord.

Of course, it would not be a normal Sunday without a few “special effects”—a stuck piano key here, a mic cutting out there, or monitor speakers that seem determined to keep us guessing what we actually sound like! But through it all, there has been laughter, grace and worship. What I treasure most is the faithfulness of this team. Perfection has never been the goal—faithfulness is. And every member has shown that, week in and week out. I am so grateful for the heart, humility, and joy each member brings.

As a music team, leading worship is one of the greatest privileges entrusted to us. But we do not always arrive each Sunday full of energy or overflowing with passion—life can be busy, distracting, and draining. Yet even when we do not feel it, God remains worthy of our praise. He does not ask for perfection, but for our faithfulness, our honesty, and our hearts. This is the worship that pleases Him. It has been a positive year, and I am praying for another year of growing stronger, worshipping deeper, and maybe—just maybe—new monitors!

I want to take a moment to wholeheartedly thank Astrid Ludemann, Rasheda Chowdhury, Susan Ho, Mari Pilcher, Elizabeth Gray, Leo Toptsis, Annabel Dryer, Wai Tung Ho, and Matthew Jones for all they bring to the worship team. Whether playing, singing, or supporting behind the scenes, your commitment, enthusiasm, and heart for worship are such a vital part of what we do each week. You help create an atmosphere where people can encounter God, and that is no small thing.

A huge thank you also to everyone who joined the choir for our Carols by Candlelight service. Your time, energy, and harmonious voices made the evening truly memorable. It was a real gift to the church and to our community. And let us not forget our musical Swiss Army knife—Richard Dryer. Whether conducting the choir, delivering the sermon, or providing the brass section, Richard managed it all with humility, humour and heart. Thank you so much for everything you do!

Special thanks to Charlotte – our ever-faithful pianist who plays nearly every week, apart from welldeserved occasional breaks. Charlotte brings not only musical skills, but a quiet wisdom that gently holds us together. She humbly leads from behind the keys yet always knows just what will sound best. She is, without a doubt, the glue of the group—and we are incredibly blessed to have her.

I want to give a heartfelt thanks to Helen White for her courage and willingness to step in as a pianist, often at short notice. Her growing confidence and grace under pressure have been a blessing to the team. It takes boldness to sit at the keys and lead, and Helen continues to do so with humility and heart. I appreciate your dedication to this ministry.

And a big thank you to Jonty Dryer, our 15-year-old trumpet player, whose presence in the group has been a real joy. His musical ability and confidence have grown so much this year, and it is great to see him stepping out more in his playing. Jonty brings encouragement and a quiet strength that uplifts those around him—we are all better for having him in the team.

May we continue to serve with faithfulness and joy and may all we do be for His glory. Amen!

Seb Jordan

Children's and youth report

Our aim for our children is that each week they would have a safe and enjoyable time at church; grow in one aspect of their faith in Jesus and learn from the example of adults living a godly Christian life.

On Sunday mornings we have Creche and Sunday Club

  1. Creche - This year, we started reading a bible story with the toddlers before they start playing. They seem to be comfortable at the hall, allowing their parents to sit in with less disturbance through the sermon. We are grateful that the parents seem to be consistently joining us and knowing church families more and more.

  2. Sunday Club - We have younger children, ages 5 and 7 who joined our usual 10-13 years old group. What’s helpful in this group is that we are able to ask the older children to explain concepts to the younger ones. In this way, we hope that they will be able to form good Christian friendships. We are committed to look at the same passages of the bible that the Sunday adult sermon is looking at. At times when the passages may be too complicated and loaded with more concepts, we pastorally choose one simple idea in that passage to discuss with the children. Our hope is that the youth and their parents will be able to talk about the same bible passages when they go home. Additionally, this year, we are more intentional in adding arts and crafts integrated in the teaching session. This is particularly helpful for younger children to stay engaged in the session. Lastly, we are aiming for the children also to have a sense of continuity of ideas in the passages we are looking at as a series. Our hope is that the children will be excited about reading their bible on their own, when they go home.

Midweek we have our monthly Youth Club and Big Ideas, and weekly Little Oaks.

  1. Youth Club - We are serving 15-20 children. We are looking at the parables in Luke’s Gospel this year. We have a good number of children who are joining, many of whom do not regularly come on a Sunday.

  2. Big Ideas - This is being attended by mostly youth in our church. Some of them are able to bring their friends. This year, they are reading through Colossians.

  3. Little Oaks - this is attended by toddlers in the area, being brought mostly by their nannies. There are few moms who come and check us out in some weeks but have never consistently attended. There are a few parents who came along to our Christmas services, which is great. Our continued prayer is for the Lord to bring families in the area to faith in Jesus and planted in our church through Little Oaks.

I’m amazed by how our church is supportive in investing in the life of our children and youth, along with their parents, to know God. There is a certain clarity for Bible-based, God glorifying, Jesus centered and Spirit dependent ministry to them. We are also conscious that from last year, we have less volunteers for youth and children activities. So our prayer includes provision for workers. And by faith we believe that the Lord will continue to raise the next generation for His purpose and joy at St. Stephen’s.

Paul Caampued

Buildings and fabric report

We continue to thank God for his kindness to us with our building, and particularly, we thank God for another year with no major repair works needed!

We’re also grateful for the opportunity, this year, to make a few small but helpful improvements. These include:

In October, we had a visit from our regular inspecting architect (Francis Maude, of Donald Insall) to do our 5-yearly Quinquennial report, (or building inspection). He pronounced the building in generally good condition, with a few areas which needed repairing - mainly the roof in the old organ space, which was leaking. We had that fixed, but that side of the building still needs a lot more repair.

As always, we know that at any time the building might need much more expensive repairs, and we expect in the next few years more work will need to be done, such as fixing the floor of the Chancel and properly restoring the old organ space, or moving to a more renewable energy source for our heating. In the meantime, we trust that the Lord will provide on that day, as he has up till now!

Environmental Impact Report

St Stephen’s has had some positive meetings with the Diocese Environment Officer about decarbonisation and we continue to explore how to swap our fossil fuel-based energy systems for renewable ones.

We have been awarded some funding from Westminster Council to help with that and are working out how best to use this money.

We remain members of the Two Cities Net Zero Churches Network, which is a valuable source of inspiration, networking and support.

Electoral Roll Report

Our Electoral Roll currently consists of 64 members. This is an increase from last year, when we had 60, and this is exciting, because in 2025 the electoral roll was wiped and we started fresh.

Katie Gibbs, Electoral Roll Officer

THE ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

Registered Charity Number: 1131958

REPORT & ACCOUNTS

for the year ended 31 December 2024

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON Known as: St. Stephen's, Westbourne Park

REFERENCE & ADMINISTRATIVE INFORMATION for the year ended 31 December 2024

ADDRESS ADDRESS Westbourne Park Road
London W2 5QT
Tel: 020 7221 9329
Email: admin@ststephens.london
Website: www.ststephens.london
St. Stephen's is part of the Diocese of London within the Church of England.
The Parochial Church Council is registered with the Charity Commission as
The Ecclesiastical Parish of St. Stephen with St. Luke, Paddington.
Registered Charity No: 1131958
TRUSTEES / PCC MEMBERS:
Richard Dryer (Chair)
Susan Ho (Church Warden)
Michael White (Church Warden)
George Toptsis (Treasurer)
Astrid Ludemann (Secretary)
Seb Jordan
Wai Tung Ho
Diane O'Connor
Yvonne Muigua
Alex Pilcher
Anne Watson
Elizabeth Gray
Lisa Holland
BANKERS NatWest Bank PLC and CAF Bank Ltd
Notting Hill Branch 25 Kings Hill Avenue
46 Notting Hill Gate Kings Hill
London W11 3HZ West Malling
Kent ME19 4JQ
INDEPENDENT EXAMINER
Dennis Piepke FCA BSc
10 Newland Close
Hatch End
Middlesex
HA5 4QP
INDEX
Page 1 Reference & Administrative Information
Page 2 Financial Review
Page 3 Independent Examiner's Report
Page 4 Statement of Financial Activities
Page 5 Balance Sheet
Page 6 Statement of Cash Flows
. Pages 7-11
Notes to the Accounts

Page 1

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST. LUKE, PADDINGTON Parochial Church Council Report Financlal Review Under the Charili8s Act 2011, and in accordanco wllh the Church Accounting RegL(Isllons 2006 goveming the individual accounts of PCCS, the PCC is required lo prepare a 5talement of accounts for 8a¢h accounting year which gives a true and falr vlew of the slate of affairs of thg church. The PCC is requlred, for the y8ar ended 310ecember 2024, to 1. Select sultable accounting policies and apply them consistently. 2. Make judgements and eslimales that aro reasonable and pNdenl. 3. S181e whether the policies adopted are in accordance with the Church A¢counting Regulatlons and with applicablo accounting standards. 4. Prepare the financial stal&ments on an ongoing basis. The PCC is responsible for keeplng proper accounting records whlch disclo88 wlth reasonable acouracy al any timg the flnancial position of the church and to ensure that such accounts comply wlth applicable accounting standards and with the Statements of Recommanded Practic FRS 102 and the Regulations made under S8clion 130 of the Charitl8s Act 2011, It 8150 has a responsibllity to saf6guard the assets of the church and lo take reasonable steps for the prevéntlon of fraud and other regularities. Reserves Pollcy The PCC re¢ognises the need to hold reserves to allow protection of its core activities In the event of Incom8 shortfalls and to promole balanced strategic planning., Reserves are d8fined as incoma that b8comes available and which is to be expended al th6 discretion of the PCC in furtherance of its objects but which has not yet bean spent, committed or designatsd. Risk Assessment In common with other churches and charltles th8 PCC facas rlsks, be they operational, financial or reputational. The PCC wlll consider th& major areas of risk to which il is exposed, measuring both th& likglihood and impact of s particular event or action and wlll establlsh systéms lo mitigats those risks. This will involve regular revtews in id8ntification, assessm8nt and monitoring. Signed on behalf of th8 PCC: Dste: Page 2

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST. LUKE, PADDINGTON Independent Examlnerfs Report to the Trustees of the Ecclesiastical Parish of St Stephen with Sf. Luke, Paddington I report on tha accounts for tha year ended 31 December 2024 which are set out on pages 4 to 11 and have begn prepared on a hlslorical cash basis in accordance with the renewgd SORP and FRS102. Respective Responslbllltles of Truste85 and Examiner for the year ended 31 December 2024 The churGh's trustees are responsible for the preparation of the accounts. The churGh's truslees consider that an audit is not required for this year (under section 14412) of the Charities Act 2011 (the 2011 Act}) and that an independent examination is naadad. It is my responsibilty to.. examine the accounts under sedion 145 of the 2011 Act. to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145{5) (bl of tha 2011 Acll- and to State whether particular matters have come to my attention. Basls of Independent Examiner's Statement My examination was carried Dul in accordanc8 Wlth th8 G8n8ral Dir8Ctions giv8n by th8 Charily Commission. An examinalion includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes Gonsideration of any unusual it8ms or disclosur8s in th8 accounts, and se8kiDg explanations from you as truste8s Goncerning any such matters. The procedures undertaken do not provide all the evidence that would b8 requir8d in an audit and consaquently no opinion is given as lo whether the accounts present a "true and fair view" and the report is limited to those matters set out in the slatement below. Independent Examlnerf$ Statemenl In conn8Ction with my 8xamination, no maltars have coma to my attantion.. 11) which give me reasonable cause to belleve that in any material resp8Ct the r6quirements to keep accounting records in accordance with section 130 of the 2011 Act,. and to prepar8 8ccounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have nol been mel- or (2) to which, in my opinion, alt8ntion should be drawn in ordar to enable a proper understanding of the accounts to be reached. Dennis Piepke FCA Bsc 10 Newland Clos8 Hatch End Middlesex HA5 4QP Dat8: lélf PHg9 3

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2024

Notes
Unrestricted
Restricted
Total
Total
Funds
Funds
2024
2023
£
£
£
£
INCOMING RESOURCES
2
Voluntary income
191,609
14,276
205,885
125,257
Income from activities to generate funds
60,065
0
60,065
45,651
Incoming resources from charitable activities
838
0
838
1,260
Other income
2,478
0
2,478
1,273
TOTAL INCOMING RESOURCES
254,990
14,276
269,266
173,441
RESOURCES EXPENDED
3
Charitable activities
101,603
38,312
139,915
148,287
Church management and administration
26,953
3,266
30,219
29,777
Charitable giving
3,731
0
3,731
4,302
Governance costs
450
0
450
640
Cost of generating voluntary income
0
0
0
0
Other resources used
0
0
0
0
TOTAL RESOURCES EXPENDED
132,737
41,578
174,315
183,006
NET INCOMING RESOURCES BEFORE TRANSFER 122,253
-27,302
94,951
-9,565
Gross transfers between funds
11
-34,337
34,337
0
0
NET MOVEMENT IN FUNDS
87,916
7,035
94,951
-9,565
Gain/(loss) on revaluation of investments
0
0
0
0
Fund balances at start of year
60,800
-7,035
53,765
63,330
FUND BALANCES AT 31 DECEMBER 2024
11
148,716
0
148,716
53,765
Unrestricted
Restricted
Total
Funds
Funds
2024
Total
2023
£
£
£
£
191,609
14,276
205,885
125,257
60,065
0
60,065
45,651
838
0
838
1,260
2,478
0
2,478
1,273
254,990
14,276
269,266
173,441
101,603
38,312
139,915
148,287
26,953
3,266
30,219
29,777
3,731
0
3,731
4,302
450
0
450
640
0
0
0
0
0
0
0
0
132,737
41,578
174,315
183,006
87,916
7,035
94,951
-9,565
0
0
0
0
60,800
-7,035
53,765
63,330
148,716
0
148,716
53,765

Movements on reserves and all recognised gains and losses are shown above.

The notes on pages 7 to 11 form part of these accounts.

Page 4

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON BALANCE SHEET as at 31 December 2024 Notes 2024 2023 FIXED ASSETS Tangible fixed assets Investments 10 CURRENT ASSETS Debtors and prepaymenls Cash at bank and in hand 8,679 153,438 162,117 17,763 51,657 69,420 CURRENT LIABILITIES Amounts due within one year -13,401 -5,655 NET CURRENT ASSETS NON CURRENT LIABILITIES 148,716 63,765 -10,000 NET ASSETS 148.716 53,765 FUND BALANCES Fund balanGes at start of year 53,765 63,330 Total change during year 94,951 -9,565 TOTAL FUNDS 148,716 53,765 The accounts were approved by the Parochial Church Council on and signed on its behalf by Richard Dryer.. fv 3 /l￿- 2q/f 11 5- The notes on pages 7 to 11 form part of these accounts. Page 5

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

STATEMENT OF CASH FLOWS for the year ended 31 December 2024

Notes
CASH FLOW FROM OPERATIONS
Net cash (expenditure)/income
SoFA
Adjustments to cash flows from non-cash items:
Depreciation
WORKING CAPITAL MOVEMENT
(Increase)/decrease in debtors
6
Increase/(decrease) in creditors
8
Increase /(decrease) in non-current creditors
9
NET CASH FLOW FROM OPERATIONS
CASH FLOW FROM INVESTMENT ACTIVITIES
Disposal of investments
NET INCREASE (DECREASE) IN CASH AND EQUIVALENTS
Cash and cash equivalents at start of the year
7
CASH AND CASH EQUIVALENTS AT YEAR END
7
2024

The notes on pages 7 to 11 form part of these accounts.

Page 6

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

NOTES TO THE ACCOUNTS for the year ended 31 December 2024

1 Accounting Policies

a) The PCC is a public benefit entity within the meaning of FRS102.The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations' "true and fair view" provisions. Other than investments, which have been included at market value, the accounts have been prepared on the historic cost basis and as a going concern.

b) 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 to be used for specified purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

The accounts include all transactions, assets and liabilities for which the PCC is responsible in law.

They do not include the accounts of church groups that owe their main affiliation to another body or those that are informal gatherings of church members.

c) Incoming Resources

Collections and planned giving receivable are recognised when received by the PCC. Income tax recoverable on Gift Aid donations is recognised when the donation is received. Interest, rental and similar income is accounted for when due.

d) Resources Expended

The diocesan common fund is accounted for when due.

Grants payable are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

All other expenditure is accounted for on the accruals basis and includes irrecoverable VAT.

e) Fixed Assets

Consecrated and beneficed properties are excluded from the accounts as are any moveable church furnishings which require a faculty for disposal.

Furniture and other equipment are capitalised and depreciated at 25% p.a. on the straight line basis. Individual assets with a purchase price of £1,000 or less are written off on purchase.

Page 7

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

NOTES TO THE ACCOUNTS for the year ended 31 December 2024

2 Incoming Resources Unrestricted Restricted 2024 2023 Unrestricted Unrestricted Restricted 2024
Funds Funds Total Total General Bldgdes Future Staff Vicar BldgDev Lille Oaks Camp Fete Total
£ £ £ £
a) Voluntary income
Planned giving 76,598 0 76,598 65,853 76,598 76,598
Gift aid one-off 3,778 0 3,778 10,671 3,778 3,778
Loose plate collection 5,048 0 5,048 10,574 5,048 5,048
Other donations 2,576 0 2,576 1,499 2,576 2,576
88,000 0 88,000 88,597 88,000 0 0 0 0 0 0 0 88,000
Income tax recoverable 18,809 0 18,809 15,657 18,809 18,809
Special appeal 0 0 0 0 0 0
Grants received_Note 5_ 84,800 14,276 99,076 21,003 84,800 13,908 368 99,076
191,609 14,276 205,885 125,257 191,609 0 13,908 0 368 0 0 0 205,885
b) Income from activities to generate funds
Lettings 60,065 0 60,065 45,651 60,065 60,065
Fundraising events 0 0 0 0 0 0
60,065 0 60,065 45,651 60,065 0 0 0 0 0 0 0 60,065
c) Incoming resources from charitable activities
Fees & weddings 838 0 838 1,260 838 838
Summer Fete 0 0 0 0 0 0
838 0 838 1,260 838 0 0 0 0 0 0 0 838
d) Other income
Bank & other interest received 1,452 0 1,452 401 1452 1,452
Insurance Claim 0 0 0 0 0 0
Admin services 734 0 734 0 734 734
Miscellaneous 292 0 292 872 292 292
2,478 0 2,478 1,273 2478 0 0 0 0 0 0 0 2,478
Total Incoming Resources (per SOFA) 254,990 14,276 269,266 173,441 254,990 0 13,908 0 368 0 0 0 269,266

Page 8

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

NOTES TO THE ACCOUNTS for the year ended 31 December 2024

3 Resources Expended Unrestricted Restricted 2024 2023 Unrestricted Unrestricted Restricted 2024
Funds Funds Total Total General BldgDes Future Staff Vicar BldgDev Lille Oaks Camp Fete Total
£ £ £ £
a) Charitable activities
Ministry
Diocesan Common Fund 60,570 0 60,570 60,000 60,570 60,570
Parochial church fees 0 0 0 0 0 0
Keyham house 0 9,019 9,019 9,189 0 9,019 9,019
Assistant Minister 477 18,086 18,563 30,805 477 18,086 18,563
Ministry Trainee 902 11,207 12,109 8,965 902 11,207 12,109
Staff training/ recruitment 0 0 0 55 0 0
Clergy expenses 0 0 0 0 0 0
Vicarage expenses 814 0 814 1,264 814 814
Worship expenses, IT & equip 2,626 0 2,626 2,083 2,626 2,626
Youth/children's work 955 0 955 1,802 955 955
Ministry expenses 1,830 0 1,830 0 1,830 1,830
Little Oaks expenses 0 0 0 179 0 0
Bank charges 293 0 293 347 293 293
Summer fete 0 0 0 0 0 0
Chuch building
Other church running costs 2,693 0 2,693 2,376 2,693 2,693
Utilities 9,121 0 9,121 8,069 9,121 9,121
Insurance 11,077 0 11,077 10,522 11,077 11,077
Maintenance 6,721 0 6,721 12,631 6,721 6,721
Major repairs 3,524 0 3,524 0 3,524 3,524
101,603 38,312 139,915 148,287 101,603 0 38,312 0 0 0 0 0 139,915
b) Church Management and Administration
Salaries, NI, pension_Note 4_ 17,128 3,266 20,394 17,278 17,128 3,266 20,394
Stationery, photocopier & office 2,996 0 2,996 4,910 2,996 2,996
Accountancy/Professional fees 0 0 0 0 0 0
Cleaning 4,797 0 4,797 5,470 4,797 4,797
Telephone/ internet 2,032 0 2,032 2,119 2,032 2,032
26,953 3,266 30,219 29,777 26,953 0 3,266 0 0 0 0 0 30,219
c) Charitable giving
Vicar's discretionary gifts 0 0 0 0 0 0
Overseas mission 0 0 0 0 0 0
Westbourne Park Family Centre 1,800 0 1,800 2,250 1,800 1,800
Other 1,931 0 1,931 2,052 1,931 1,931
3,731 0 3,731 4,302 3,731 0 0 0 0 0 0 0 3,731
d) Governance costs
PCC expenses 0 0 0 40 0 0
Examiner's fee 450 0 450 600 450 450
450 0 450 640 450 0 0 0 0 0 0 0 450
e) Cost of generating voluntary income
Envelopes 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
f) Other resources used
Summer camp expenses 0 0 0 0 0 0
Development project expenses 0 0 0 0 0 0
Professional fees 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
Total Resources Expended (per SOFA) 132,737 41,578 174,315 183,006 132,737 0 41,578 0 0 0 0 0 174,315

Page 9

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

NOTES TO THE ACCOUNTS for the year ended 31 December 2024

2024
4
Staff & trustees
£
No employee earned at a rate in excess of £60,000 p.a. No amounts
were paid or are payable to any trustee or any person connected to them.
5
Grants
i.
Ministry Grants
St Helen's Bishopsgate
0
London Good Stewards Trust
0
Sola Trust
0
YMCA (re Trainee and Assistant)
7,108
Anonymous Donations
4,800
Rock Foundation (re Trainee)
0
Gospel Partners Trust (re Trainee)
2,000
ii.
Building
Listed Places of Worship
368
iii.
Unrestricted
Anonymous Donations
14,800
Caf American Donor
25,000
West London Mission (Relating to past spending on Assistant)
40,000
London Good Stewards Trust (Relating to past spending on Assistant)
5,000
99,076
6
Debtors and prepayments
Income Taxes
5,265
Debtors
3,257
Prepayments
157
8,679
7
Bank & cash balances
National Westminster Bank
8,517
CAF Bank
144,891
Petty cash
30
153,438
8
Creditors - amounts falling due within one year
Accruals
-3,401
Deferred income
0
London Diocesan Fund -Loan repayable from 2025
-10,000
-13,401
9
Creditors - non current
London Diocesan Fund -Loan repayable from 2025
0
0
2023
£
200
5,000
2,500
7,303
0
6,000
0
0
0
0
0
0
21,003
12,634
5,129
0
17,763
2,821
48,805
31
51,657
-5,655
0
0
-5,655
-10,000
-10,000

Page 10

ECCLESIASTICAL PARISH OF ST STEPHEN WITH ST LUKE, PADDINGTON

NOTES TO THE ACCOUNTS for the year ended 31 December 2024

10
Tangible fixed assets
Cost
01-Jan-24
Additions in year
31-Dec-24
Depreciation
01-Jan-24
Charge for year
31-Dec-24
Net book value
31-Dec-24
31-Dec-23
Total
£
8,450
0
8,450
8,450
0
8,450
0
0
11
Movement of Funds
Balances
01-Jan-2024
£
Restricted Funds
Future staff costs
20,364
(frmly Future Staff Cost)
Development project
-27,399
Sub-total
-7,035
Unrestricted Funds
General Fund
60,800
Designated Funds
Development project
0
Sub-total
60,800
Total (per SoFA)
53,765
12
Analysis of Net Assets between Funds
Tangible fixed assets
Current assets
Current liabilities
Non current liabilities
Balances
01-Jan-2024
Incoming
Resources
Resources
Expended
Transfers Balances
31-Dec-2024
£
20,364
-27,399
£
£
£
£
13,908
-41,578
7,306
0
368
0
27,031
0
-7,035 14,276
-41,578
34,337
0
60,800
0
254,990
-132,737
-34,337
148,716
0
0
0
0
60,800 254,990
-132,737
-34,337
148,716
53,765 269,266
-174,315
0
148,716
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total Funds
£
£
£
£
0
0
0
0
148,716
0
0
148,716
0
0
0
0
0
0
0
0
148,716
0
0
148,716

Page 11