Charlty Registratson No. 1132114 CLAPTON PARK UNThED REFORMED CHURCH TRUSTEES. REPORT AND FINANCIAL STATEMEKts FOR THE YEAR ENDED 31 DECEMBER 2023
CLAPTON PARK UNrrED REFORMED CHURCH CONfENTS OF THE FINANCIAL sfATEMEfiTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charity Information Report of the Trustees 2-10 Report of the Independent Examiner li Statement of Financial Acbvities 12 Balance Sheet 13 Notes to the Flnanaal Ststements 14-21
CLAPTON PARK UNrrED REFORMED CHURCH CHARrrY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2023 TRusfEES: Hannah Henderson (Chair) Abigail Kinoston Lynda Madnnes Rachel Tumer PRINCIPAL OFFICE: Round Chapel, Old School R¢x)ms Clapton Park United Refomied Church 2 Powerscroft Road London E5 OPU REGisfERED CHARrrY NUMBER: 1132114 INDEPENDETr EXAMINER: Marcus Crfdland B.A.(Hons) F.C.A. ott Vevers Ltd Q)artered Accountants and Registered Audltors 65 East Street Bridport Dorset DT6 3LB BANKERS: C4F Bank Ltd 25 Kings Hill Avenue Kings Hill West MalliThJ Kent ME19 4JQ
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees present thelr report together wSth the financlal statements of the Clrity for the year ended 31 Decanber 2023. The accounts have been prepared in accordan with the accoUnng pollcies set out in note i to the accounts and comply with the chariws governing documen¢ appllcable law and ACCOUnng and Repong by Charities.. Ststernent of Recommended Prattlce appllcatAe to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). Who we are and what we do We are a vlbrant church in the heart of Hackney, East London, affiliated to the United Reformed Church of England and Wales. Operats"ng from the Old Sthool Rooms of the Round thaFd, we run a day nursery and range of dynamlc proFcts that aim to connect our neighbourhood and address the needs of our community. Our Charitable Objects The advanment of the Chrfsllan faith for the benefft of the public in accordan with the Scheme of Unlon of the Uted Reformed Churth. AcrIvrriES, ACHIEVEMETr¥fs AND PERFORMANCE When planning actlvities forthe year, the tnjstees have considered the Commlssion s guidance on public benefiL aapton Park Unlted Refomied Church (CPURQ {also kmwn as the Round Chapel, Old School Rooms) is an ath.ve and vlbrant church and community centre in the heart of Hackney. East London. The congregation meets on Sundays, arKI for other events in the extensive prunlses at 2 Powersiyoft Road. We open up our building seven days a wed¢ to Serve the local communlty, offerlry a platr of worship, a safe space for children and famllles to play ar)d SUPFKSrted, a place for the homeless and those living In vulnerable housing situations to receive help and prathcal oth, a Spa ft)r ppIe to wo, to be creattve and to engwJe wlth k)cal people tsd<llng some of the issues that the community fa. TFe building is also used and rented out to a range of community groups and orgasa0nS arKJ office Spo is leased by local people and organisats'ons. The Church The congregation is a small lively, friendlyi diverse, welcoming communlty wlth famllies making up a considerable perntsge that rneet on a Sunday where a cororegation of lEtwn 20 and 40 people gather together. The majority of the congregatlon are elther adults of a working age, children or young people. Peoples job5 indude teaching, nursery workers, video- making, school assistants, Quaker Peace and Justicetr journalism, community devdopmen¢ sooal worf( and much else. Our seN15 indude all-age worshipi Holy Communion ané a variety of other creative and innovative ways of expressing and practisiro splrituallty and falth that is inclusive and open to all. We currendy are still in a period without a Minister aThJ so the congregation take it in turns to lead worship. Open Mic Servi and disCU55ion seN1, led by members of the congregaty'on are a regular part of our Services. Many of our congregadon are involved in volunteerfng with the various projects that are run- Stsy & Play. Urban TaLle meal and Wellbeing aub.
CLAPTON PARK UNttED REFORMED CHURCH REPORT OF THE TRuEEs FOR THE YEAR ENDED 31 DECEMBER 2023 Church Youth The church youth group meet once a fortnight after School on a Frfday. Spending ts'me together, 5trkHring a meal, going on plcnics shaAng cOnm5 and cuOSiti& while being supported by an adult member of the church. This group creates a Spa for them to build strong connectlons with each other. The disCU55ions are wide and led by the youth often involving school life and social Issues. The youth also attend Greenbelt Festlval with their families attend an annual youth weekend away host In the home of a former minlster. Both trips allow the relationships of the younger members of the congregation to deepen through shared experiell. The Youth Gmup also work together to lead two 5eNces a year for the whole congregation, It Is a p)sltive and dynamic group and enri(hes the life of the whole churth. Community Outreach Programme, CPURC continues to develop its communlty programme, with a strateglc focus on wothng th local famllie5 and ttople who are homeless or living in vulnerable housing situations or at risk of sodal isolation. Our projects indude the Urban Taije, Familles Proiett Stay & Hay and Wdlbeing Club and Al Ages intergenerayonal day. The community outreach programme5 are as follows: l. Urban Table Urban Table rned 18 year5 old in November 2023. The nUMr of guests eath week has grown again, and we are now UP to pre-Pandernic numbers provlno a 51t down lunch to around 65 people each week. Many gue5t5 have been coming for years and hugely enjoy the companionship, food and donation5. New people arrive regularfy. Most Wee the atmosphere Is very convimal, and we can have a laugh. Guests often help vOluntr$. Urfoan Tae has teams of amazing volunteers that take tums each week. Across the month 60+ volunteers make the meals happen. ShopThj and cookng and hosting and welcoming people every week. Our volunteers are dedicated ar experien and give Joyou51y of their Me. New people frequently volunteer our lead voluntsers work dosdy wlth them to bring them Sntr) the tsam. We are incredibly grateful for the 5UPPOrt of our local communlty and their generous I1vIdUal donations through our annual Just Givlng campaign and to Hackney C4wng and the London Borough of Hacl(ney for their support of this work. This ye8r we also recelved generous donattons of money and food from the congregation of Stjude's Catholic Church on Blurton Road aY in Hackney. We have also received WklY donaffon5 from local food busfine55es, helping to iOst our provision5 and redu food waste locallyl DOnaon$ iude bread and pastries from Charles Artisan Bread and fruiL veg and dry goods from The Green Basket and LllKollected produce from the Growi Communltyes SI. Our Incredible volunteers add extra value and Interest to the weekjy nwl collecting and di5tributrng good quality dotFEs donatlons wch are incredibly popular with guests. Our many volunteers are a150 a huge support In our efforts to raise donations from the wider communlty to support this proJecL As we look tOWdrd5 the next year, we will do all that we can to keep going aThY keep ing a place to come for anyone nee(ts IL
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2023 2. Wellbeing Club At Wellbebng aub we offer places every Monday in temi tSme to 10- 15 families who live in temporary hostel or inadequate privatdy reTrted hou51ng. IYS an oppoknjnlty for mum5 to have some me for themselve5 at the start of the weeK to reflert on their wellbeing and aCsS athties that are normally prohibltlveiy expensive like movement dasses, mindfulness and crafts. We provide a creche pla for the aCtty Ume and a healthy lunth eaten together tsmiiy styde at the end of each session! A5 well as brlnglng in pwple to detiver sessons as we get to krK)w each other everyone 15 encouraged to share thelr skills whether that is leading a workshops or cooklng lund)I In 2023 Eden cooked Ital Stew and Hawa and Hawa Made their amazing Jo5off rice, Slmone ran a body scrub making workshop, lrina led a yoga Nidra sesslons and Mouna shared her hand mass slS and cooked up a stom induding nori wraps and nourishing soup! We have Tnade boty balms, learned some Ethiopian dan move5, tried yoga, got moving with Afrofit, bonded arKi set Intentlons through a tea ceremony and blended essential oils for pulse polnt aromatherapyl We had a drumming cirde, a cushlon ma.ng workstrY)p with l¢xal business Yodomo, made draft exduders, learned about self-massage and explored and created wlth clay. We visited groundwork London's free rdnge garden sowing 5, maknrvj dandellon playdough and swtting frogs in the pond. And Abi led a pilot Oly sesslon where 10 women made 4 tables in I hourl Wee had Sessions from Talk Changes, from City and Hackney NHS mental health team about rnanaging stress, introduciro some too15 for mindfulness and leading us in some guided meditation following in referrals for their CBT Se1. The Hackney Family Coach 5etvice vislted to run a taster supFDrt groups and l.'I coaching for families wth children with SEN. And to round out the year a trip to Hackney Emplre to see a product5on of Aladdin wlth their generous donation of 56 tickets meaning that everyone (indudlng all siblingsl) could getto join in with the end ofyear funl Over 30 familie5 have tsken partwellbeing aub this year and 4 of those have continued to vOluntr with us. 3. Stay & Play We have conb.nued to host the very popular Stay & Flay session for children under 5 and thelr adults to meet connect and Flay every Wednesday In terrn timel Every week we welcome 40 families into the building as chlldren and èdults get to know one another. This year we revamped the equipment, we have a Flay doh tsble and a sensory play area (using materials from the Children's Scrap Projerti). We have tea arKi coffee flng and a free shop to orculate outgrown children s dothes and each session ends with story time and Songs from Kari followed by Maya's rnuth loved Indian lunches! AJI donations help to 5UPP)rt our work with falIeS In tiVItieS across week. In 2023 we had four sessior6 aloroslde Stay and Play led by both the Real Nappy Network arKI Plastsc Free Had(ney and we estsblished a Stay and Play WhatsApp '(x)mmunity' with over 70 meMr5 so far and everyone appreclates the remlnders to book their Spa each week and it's better enabled generou5 5UPWrt from people passing on item5 needed by other families In our communityl
CLAwfoN PARK UNrrED REFORMED CHURCH REPORT OF THE TrUEEs FOR THE YEAR ENDED 31 DECEMBER 2023 4. ALL AGES Partnership Throughout our second year of fundlng from the National Lottery our partnershlp project with Hackney Children 5 Theatre has conttnued to Inspire and flourish. We love openirKJ our doors to provide a Spa for the intergenerational mlC that seems to bring so much value to local peOe 5 lives and enrfch not only on an Indwidual basis but also at a community levei. A lot happens here- a dan class for pa)ple over the age of 50, a Stay & Play and Art Play for parents with the4r under 5$, a craft comer for people to leam a new sknll or get on with thelr knitting project in a warm and induslve environment, and an opportunlty to volunteer in the k'tthen cooking. Although each of the Thursday athvities Is specific and targeted, the beauty is that everything takes place under the same roof and everyone is invited to share the same Spa...and crudally, Invlted to stay on aftemards for a shared community lunch. Our volUntr-1ed Community Café never mi55es a beat when it comes to lebrating and marking culbjral lebrationS. Thls year included a Scottish Bums meal, St Patrick's Day and the Mexican fesVal Dia de los Muertos when we also took the opportunlty to remember loved ones no longer with us by creating an area in the Spa where we displayed photos and memorfes. We welcomed school-age chlldren into our Thursday programme on three different occasions in the Sprfng In solidarity ¥Mth the Teacher strikes. And we celebrated Intemauonal Women's Day Trth a special community lunch and by offering pacipants a Chan for a portrait by local photographer Manal Massala. We also ran a clothes Swap and offered therapeutlc massage for our volLJnteers and danr5 with Madlyn Ray-Jon&% for October. We also continue to be committed to offerlng more creative opportunities and forming local partnerships. Examples over the last year Indu wela)ming back the Women • Over Fifty Film Festival for a film screening of NOng Fl'ctures 2 in July, welcoming art group Bust to lead a tsster workshop called Strike BulFd to engage young people in treative ways around the teachers strike efforts and we have been busy compiling favourite, trusted reopes straight from our All Ages kn'tthen as wdl as intIng participants to share their own favourite reclpes from home with help from local cook nd author Rachel - alongside a dedicated worbang group of volunteers to publish our own cookbook to tell the story in 20241 Beyond the term-time Thursday programme wee developed a plAyftJl and indusive prcoramme of creative work5k*ps for low-lncome families during holiday periods and accessible, engaging and affordable theatre slK)ws for people of all ages opening up OEating more opportunitles for play and connection beeen the generations as participants of our term-time programme come ttyJethew to host and run our community rafe for our theatre shows, On again ueating some more inter- generaonal magicl February saw dan play and paper craft with Olga and Gabi provldlng connection to a performance of an immersive and interactlve dan Show from aub Thigami exploring whole new ways of thinkingi playing and moving.
CLAPTON PARK UNThED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2023 In the summer lidaYS Gabi and Kesha explored the Ihemes of famity, bdongSng and ajlture in our frdmily workshops, leading up to our all-singing, all-dandng Varlety Show which brought two hundred people into the building for afft)rdable, induslve and whacky family entertainment, the rfect antidote to the eThJ of the summer. J for Christmas alongside the annual fundr8i5ing mart(et creative W0shopS were followed by Christmas Capers from Danny the Elfl 5. Kltchen Club Partnership Kitchen aub is a drop in cook-play-eat session we host In partnership wth Parent Club every Friday durfng term time. We collaborate on outreach wlth Parent Club and we manage the Kitchen Club WhatsApp group with information and remlnders as well as provide a'free shop'to share clothes and toiletries, with our community support worker on harKi each week to PfDvide familie5 With signpostir@ or suptK)rt while Parent Club dellver the sesslon. The Frtday Kitchen aub priorib'ses families with children under 5 who are living In temporary accommodatlon, over 60 families took part in 2023. There's fojd to prepare together, adMtie5 for famllles to take part in wtth their children including making paper African neckJace5 for Black Hlstory Month, lanterns for Dlwali, Chapattis to go with lunthi yoga, dancing, story and song, then always a * healthy lunth together. The Kitchen aub staff and volunteertsom are ex[*riend and dedicated to supporting early years famllles with healthy eating on a budget, encouraging play and language development and bulldirvJ peer support networks. They are an excellent partner to work wlth and we are ¢ighted to Conun our relationshlp into another year! 6. Community Support We provide the opportunity for 1215UPPOrt wlthln our activib'es so that it can fit in with the demand5 and realloes of cariThJ for a young family. Our Community Support Worker attends the Friday Parent club sessions and the Afi Ages Thursday sessions to share information and Is on hand for signFostlng ar sUPPOrt. Fanrylies can also arrange a longer rneeng If they need support wlth a more dlfflcult or complicated situation. The sUPPOrt offered varies and responds to the n&d5 of the famlly but this year has Inded understanding the content of letters, understandlng housing optsons and the bldding prccess, accessing fcN)d bank vouchers, grants for essendal Items and school unbforrn, mentsl health support, doctorfs appolntments, slgnpostlng afft55 to debt advi, immigration advice arHY educational needs a55e55ments. Getting to know the families that come here each week and sUppOng them as they work to solve their own pmblems builds tnJ5ting relaonshIpS and helps wple to build conflen In their own capabilltie5. Gettlng to know familie5 and build relationships has enabled us to continue to support LB Hackney in the distribution of money to SUPF¥)rt famllles through the cost of liwng crisls to help wh food costs. We have also distributed Christmas gifts and high street vouchers thanks to generous support from East End Community Foundat(on and the East London Business Allan. All of this is a he help to the familles that we supwrt.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER 2023 To stsy informed and up to date our community support worker has attended Public Health Community Champion forum5 and LB Had(ney Povety Redurtlon meetings throughout the year ensuring that we have the most up to date Information around public health and finanoal a5sistsnce to share with people who come tr) acbvitie5 in our building. The infomiation that we share from these ne10 is practiol and vari&f indudSng letbng people know about where to ac55 meals or food or grants or find mental health support, where to go for a hearing test or info about childhood vaccinations - we make sure that we share the up to date iriformation w¢th a5 many rople as we can. other Activities The Women's Centre Play We were delighted to share our Spa for a performance of a play by community theatre company, The Flay is not the Thing. Exploring structures of power, the challeryes of 5kIng support in plaTrs weighed down bureauLTacy, the importance of providing welcoming spaS in the community for people to meet and find peer support. We pded a FAace and a creche so that single parents, who so often need and know these serwices were also able to attend. Social Prescriblng from Family Action In 2023 we opened up our Spo to h05t Family Action to deliver soclal prescrlExng drop in surgeries in our buildlng. The team from Family Action worked to slgnwst people to other organisab.ons that could help to improve thelr quallty of Ilfe and 5UPPOrted families in our Weilbeing Club tt) acce55 Cost of livlng grants from the Famlly Athon Fund. Wami Welcome From January to March, we IrKreas8J our offer wlth the support of the Warm Space initiative. We extended the FK)urs of our Wellbeing aub with craft and play acUvStles and extended the opening dmes of AJI Ages With lots of tea and newspapersl We were able to welcome people to come together for longer rather than paying for the expenslve heaung of thdr own homes. Window Wanderland 2023 saw another year of Window Wandedandl Thls year the local neighbourtrK)od community Ilght up street gallery filled Homerton & Clapton with images on theme of JOY. Aex and Mary worf(ed wlth Wellbeiru Club arKI Stay & Play Families aThJ the church youth group to fill the wlndows with colour a1 dellght. Aji the things that bring us joy; musc and flowers, bikes and bedl Mothers Who Make- Supporting people to thrive In the Sprfng of 2023 we loved welcoming the Mother's Whts Make project to deliver a SeeS of three workshDP5 Within our Wellteing aub session. We were delighted to be able to support local parent Abi Park who has beerb tskiru part in attivlties at the Round Chapel Old School Room for several years. With SucsSfUl funding secured from LB Hackney Community Chest "Mothers who Make" put together a Series of workshops to deslgn and bulld a ple of functional fumiture. Thinking about how to solve a problem in designlng a moblle multl function storage unitand how to safely use txjwer tools to build. CoTlaborating learning and playing - all the things we lovel
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRusfEES FOR THE YEAR ENDED 31 DECEMBER Z023 The Nllery In 2023 the nursery team have continued to provlde a friendly, varted, warm, safe, nurturlng, fun and rJring environment for our children and their familiesl Highlights this year have Induded celebrats'ng our diverse stsff team and chlldren learning about lots of different types of festivals, food, languages, traditions as well as arts and design from different cultures indudbng mandalas, Tibetan, Chinese and Islamic pattems. Sensory, crdft and art and creative ath'vities are an importsnt part of our day and are always a huge sUCS with the children. They have loved getting messy and exploring textures maklng food like bread and omelettes, exploring open ended materials expre55ing themsdves with imaglnative role play. 2023 also induded lots of fun outdoors. Getting messy in our mud kltchen, dimbSng the cherry tree, and Invesb'gating natural habitats, we have painted and made drawings outdoo, t4anted flowers, herb5 and tomatoesi played wth lots of water and visited our local parkl We have also made Spa for a gentle focus on wellbeingi providing time for a calmer Indoor environment wlth music and sen50ry equipment such as sensory balls, pop up tube5, books as well as mindfijlness exerci5e5 devdoped especially for the smallest children such as Breathe tike a Bear, To add even more varlety tr) the week we have also loved welcoming SIting tutors to provlde the chlldren wlth yoga and Cap01? dasses too! Through nurturing each child, respondlng and supkx)rb'ng th wlth ttEir individual interests, needs and emotions, they gain the Confiden to socialiTr and become happy learners. Children leam to Ca for each other and to look after the younger one5 as well as gaining independent skills. In 2023 as wSth each year we sald a happy goodtye to lots of children as they moved on from the Round Chapel nursery to reception places at local sthools. We are delighted that the nursery here is a happy and positive memory for them and have welcomed many farrwlies back for a visiti Premises The churth building at the Old School Rooms is rented by a wde range of local commurity groups and local sooal impact buslne55es and artis The Manse in Powerscroft Road, which prevlously housed our minlster and family, a)ntinued to be rented out to the Hackney DoOayS Women s wojett as a shelter for homeless women. staffing and Volunteers We have 17 staff on the payroll which Is the FfE of 8 stsff, with the buildlr8J and project stsff managed by Michelle Baker and the Nursery team managed by Emma sp11111. To supportthe welfare of our stsff we are members of Health Assured, an employee wdlbdng Servi. The work we have done this yearwould not have been Fosslble without the supportof amaziThJ local volUntrs. Thanks to all tIK)se who gave their bnE to SUprt our essential work.
CLAFryON PARK UNrrÉD REFORMED CHURCH REPORT OF THE TRvsfEES FOR ThE YEAR ENDED 31 DECEMBER 2023 FINANCIAL REVIEW Financial posltion Total incoming resoUrS for the year were £472,085 (2022: £497,365) and net incomirrfj funds were £60,424 (2022.. £42,236}. Totsl resenres at 31 December 2023 were £262,649 (2022: £202,225), Induding £52,176 (2022.. £32.897) restrlcted fs. Reserves Pollcy The trustees consider the appmpriate level of free reserves (net current assets. exduding restrirted funds. designated fLJnds, fixed assets and long-term liabllitie5) that should be retained is between 3 and 6 months of the commltted expenditure of the charity. This Is based on the charity's size, comFlexty and the levd of finanaal Commithnts held. At present the charity has free reserves that fall within these parameters. The trustees aim to ensure that the tharity will be able to continue to fulfil its tharitsble objectives even if there Is a temporary shortfall in income or Unex expenditure. The trustees continue to act provldlng good governae and managlng rlsk through artlve safeguarding aThJ health and safety policies and prOreS and by expJcising control over expenditure withln current leve15 of income, wth a balance between restricted and unrestrirted income, enabling the maintenance of a cash reserve at the appropriate level. The trustees wlll endeavour rt to set aslde funds unnece55arily Major Donors We would like to aCknOedge and thank all our individual doTh)rs in the church and local communlty, as wdl as the followng major prowders of fUndIr who have enabled the church to carry out the activities described in this report: London Borough of Had(ney, Hackney Parochial Charitie5, East London Community Foundation, Thames North SynTrY, The Nauonal Lotteryi HadeY Gimng, John Dorsett TrusL STRuURE, GOVERNANCE AND MANAGEMENT Governlng Document The chartty was registered the Charity Commission on 14 October 2009, hamng formerly been dealt wlth as an excepted charity. It Is govemed by Trusts distilled from Unlted Refomied Churd) Acts of Padiament (1972 and 1982) and The Scheme of Unlon (1972}. Trustees The board of trustees are made up of the elders of the church. Elders are elected by churth members at a thurch meetlng. Newly appolnted trustees are promded with a comprehenslve Indtion to the charity through proM5ion of trainiThJ courses and mentoring by established trust. The tru5tee5 seNed durtng the year are listed on page l. The trustees oversee the work of the charfty though quartedy meetings. Related Parties The charity 15 affiliated to The Unlted Refomied Church in EThJland and Wales and is Port of Thames North Synod.
CLAPTON PARK UNrrED REFORMED CHURCH REPORT OF THE TRuEE5 FOR THE YEAR ENDED 31 DECEMBER 2023 ATEMENT OFTRusfEES' RESPONSIBILrriES The trUstS are reqLl under Charity law to prepare finanthal ststements for each financial year which give a true and fair view of the state of affair5 of the tharlty and of the financial actlwties of the charty for that peiK)d. Jn preparirig Ih05e financial statements, the trustees are required to select siitable accounting [laeS and then apply them conslstently,. observe the methods and yinaple5 in the Charitie5 SORP,. make judgeFnent5 and e5bmates that are aSOnale and prudent,. state whether applicable aco)unting stsndard5 have tsn followed, to any material departures disclosed and explained in the ftnanoal ststernents,. and prepare the 1Snandal statements on the golng canrn basis unless it is inaptKopriate to presume that the charity will continue in business. The trustees are re5ponsble for keeFing proper accounting CordS whlch disdose with reasonabk accurdcy at any time the flnanaal ptyllon of the charity and to enatle ttEm to ensure that the financial statements corny vAth applicable laws and regulation& They a also responsible for ensuring that the charity rna1nta1 an adequate system of Intemal control designed to provide reasonaiAe assuranTr that asset5 are safeguarded anst 1055 or uTrauthori5ed use to prevent and detett fraud and other irregularitie5. i¥/Io/ioL The annual rewrt was approved by the trustees of the charfty on .............................. gned on Its behalf by: and Ms Hannah Henderson Chalr of Trustee 10
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAFryON PARK UNrrED REFORMED CHURCH I report to the trustees on my examlnaoon of the accwnts of Clapton pa Urfted Refomied Chjrch for the year ended 31 Decemter 2023, whlch are set out on page5 12 to 21. Responsibilitles and basls of report As the tharivs trustees you are re5wnsible for the pwaratton of the ac(r)unts in accordance with the rquirements of the Charfties Art 2011 Cthe Act?. I report in respect of my examlnation of the Charity's accounts carfed out under secvon 145 of the Act and in carrying out my examination I have followed all the apF4icable Direttlons giv by the Charity Commission under secuon 145(5)(b) of the Act. Independent examiner's statement n the charfty s gros5 irKome exceeded £250,000 your examlner mLJSt be a member of a body listed in section 145 of the Act. I confirm that l am qualifled to undertake the examination because l am a member of the In5tstute of Chartered Accountsnts in England and Wales, which 15 orE of the Ilsted Lx)dies. I have completed my examination. I confirm that no material rnatters have come to my attention in connectlon with the examination giving me cause to lIeve that In any material respect: Accounting records were ntst kept in respect of the Charity as required by sedon 130 of the Act; or The accounts do not accord with those records. or The accounts do not comply with applicable requirements contrming the ft)rm and content of accounts set out in the Charities (Accounts aThJ Reports) Regulations 2008 other than ary requirement that the accounts give a'tsve and fair view, which is rKst a matter o)nsidered as part of an independent examination. have no concerns and have come across no other matters In connection with the examination to whlch attenlJon should be drawn in this report In order to enable a txoper understanding of the accounts to be reathed. Marcus Crfdland B.A.{Hons) F.C.A. Scott Vevers Ltd Chartered Accountants Reglstered Auditors 65 East street Bridport Dorset DT6 3LB Date.. 11
CLAPTON PARK UNITED REFORMED CHURCH STATEMENT OF FINANCIAL ACTivrrIES (INCORPORATING AN INCOME AND EXPEIIDThURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023 Unre5trirted Restricted funds 2023 2022 Plotes Incomefrom: Income from generated funds: Donatlons and grants Income from charltable artivities InveStmt income 33,614 228,366 334 156,322 53,449 189.936 281,815 334 223,215 274,012 138 Total income 262 314 209,771 4n,085 497.365 Expenditure on: Gifts made In furtherance of the tharitable objects Charitable actlvities 25,000 25,000 28,164 211,516 236 516 191,077 402,593 426,965 455 129 Totsl expenditure 191,077 427 593 Net gains l (losses) on investments li 15,932 15,932 Net income l (expenditure) for the year 41,730 18,694 60,424 42,236 Tran5fer5 beveen funds 15 (585) 41,145 585 Net movement in funds 19.279 60,424 42,236 ReconcTliation of funds Total funds at l January 2023 Total funds at 31 December 2023 169,328 210 473 32,897 52,176 202,225 262,649 159,989 202,225 All amounts derive from continulThJ acdvltles. All gains and losses recogni5ed in the period are included in the ststement of financial activitie5, The notes on pages 14 to 21 fc¥m part of these financial statements 12
CLAPTON PARK UNITED REFORMED CHURCH BALANCE SHEET AS AT31 DECEM8ER 2023 Notes 2023 2022 Flxed Assets Tangible assets Investments io li 12,487 8,495 12,487 67,855 Current assets Debtors Cash at bank in hand 12 12,951 268,380 281,331 17,858 145,195 163,053 Creditors: AmontS Falling due withln one year 13 125,369) 120,4831 Net current assets 255,962 142,570 Creditors: Amounts falling due after one year 14 {5,8001 (8,200) Net assets 262 649 202 225 The funds of the charity: Reskncted Incorne funds 15 52,176 32,897 Unrestricted income fuThY5: 210,473 169,328 Total charity funds 262 649 202 225 The finan¢lal statements We approved by the Trustees on . Ms Hannah Henderson- Chair of Trustees The notes ¢m page$ 14 to 21 form part of these flnarKial statements
CLAPTON PARK UNThED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 General information Clapton Park United Reformed Church is a registered charity govemed by trusts dlstilled from The United Ref¢Nmed urch Arts of Parliament11972 and 1982) and The Scheme of Union (1972). The address of the principal offi and details of the charity s operations are yovbded in the Report of the Trustees. 2 Accounting policies The priKipal accounting policles adoptedN jLtdgements and key Sources of estimation uncertainty in the preparation of the finanaal statements are as follows: statement of compliance and basls of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial ststements are prepared under the historical c051 convention and in accordan with Accountlng and Reportlng by Charities- Statement of Recommended Practlce appllcable to charities preparing their accounts in accordance with Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP IFRS 102). Advantsge has been tsken of the exempti)n under FRS 102 IA for smaller tharitses not to ppare a statement of cash flow5. Actountin9 convention The financtal thtements have been prepared on a going concem basis as the trustees believe that no material uncertaintles exlst. The trustees have conSided the level of funds held and the expected level of income and expenditure for 12 rnonths from authorÉsing these finanoal staternents. The budgeted income and expenditure is sufficient with the level i)f r&serves ftx the charity to be able to continue as a going COnrn. Income Donations and grant income are accounted for on a reIpts basls. All other Income Is accounted for on an accruals basis. tknnated assets and seNices are Included at their estimated open market valuation. The church makes gifts to other organisations whose charitsble objects (plement its work They are accounted for in the year in which they are paid. Expenditure is included when incurred. Costs whid) are Identified as reL3ting to restricted projects are allocated dirertly to those aciivities. Costs which relate to the general running of the church are allocated against unre5trirted fiJnd5, and wthin the statement of financial activities these expenses are shown as charitable activities, support costs and govemance costs. Governance costs are those relatlng to the charltvs Complian with constttutional and statutory requirements. Unrestrlcted funds Unrestricted funds are those whieh are not subject to any Special restrictions and they can k used as the Trustees declde. Designated funds are part of unrestricted fund5 and are amounts the Trustees have set aside to cover partiajlar expenditu. Restrlcted funds Re5trirted funds are funds subject to spedfic conditlons imposed by donors as to how they may be used. Expenditure which meets these uiteria 15 allocated to the relevant fu1. Fixed assets and depreciation When separately Identlfiable assets costing more than £500 are purthased by the charity, they are Induded In fixed assets and depreciated ovey their experted useful lives. Depreaation is calculated as follows:_ Equipment 12.5% 120Wo straight Ilne Pensions The charity operates a defined contribution pension scheme. Contributions are charged in the ststement of financial activities a5 they become payable in accordance with the rules of the scheme. 14
CLAPTON PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 2 Accounting policies (continued) Flnanclal Instruments CIJs&ficJbon Financial assets and flnanclal Ilabilities are recognised when the charlty becomes a party to the contracbjal provisions of the instrument. Financial liabilities and equity instruments are dassified according to the Substan of the contrartual arrangemert entered into. An equty instrurnent is any ntrart that evidences a residual interest in the assets of the charity after dedutting all of its liabilities. RecogA71tion andmeasurement I financial assets and liabilitie5 are initially measured at trartion price {induding transacbon costs), except for those financial assets classified a5 at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction pri exduding transaction costs), unle55 the arrangement consts'tutes a financlng transattions. If an arrangement constitutes a financing transaction, the financial asset or financial liability 15 measured at the present value of the future payments discounted at a market rate of interest for 5inilar debt Instruments. Firnancial assets and liabilities are ClY offset in the Statement of finanoal positlon when, and only wlEn there exists a legally enforceable right to set off the recognid amounts and the charity intends either to settle on a net bass, or to realise the asset and settle the liability simultaneously. Finanaal assets are derecognised when and 0Y when a) the contractual rights to the cash flows frorn the financial asset explre or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial ast, or c) the charity, despite having retained some, but not all, signifKant risks and rewards of ownership, has transferred contrcA of the asset to another paty. Finandal Ilabllitles are derecognlsed On when the obligatlon specified In the contratt is discharged, carKelled or explres. Donations and similar income Unrestrltted funds Restricted funds Total 2023 Totsl 2022 Offerings and donatn5 Community projects fundraisir l>ants receNed 33,614 2,266 29,598 124,458 156 322 35,880 29.598 124,458 189 936 31,560 14,403 177,252 223 215 Income from tharitable activities Unre5trirted funds ReStrted funds Total 2023 Total 2022 Nutsery fees Letting5 113,594 114772 228,366 53,449 167,043 114,772 281815 169,398 104 614 274,012 Gifts made in fvrtherance of the charitable objects Unre5trirted fund5 RestrKted funds Totsl 2023 Total 2022 Mlnlsiry and Mission - URC Trust 25,000 25,000 15
CLAPTON PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Expendtture on charitable actlvitles Unrestricted funds Restricted funds Total 2023 Total 2022 Stsff costs Dirett costs Support Costs (knernan tosts 114,888 79,727 12,587 4,314 211516 122,420 68,657 237,308 148.384 12,587 4,314 402,593 237,902 170,515 16,244 2,304 426,965 191,077 Staff costs: Nursery Churth and tommunity projects 73,932 53,449 127,381 109 927 237,308 118,903 118,999 237,902 114,888 122 420 Dirett costs.. Nury equiprnent and supplies Family support and i)ther projett costs Church weekend Meetyng and worship expenses Bad debt provision 29,195 29,195 65,927 2,730 72 572 12,120 20,966 8,618 569 2,477 27,760 100,836 2,149 27 65,927 2,730 72 572 12,120 20,966 8,618 569 2,477 4,395 16,000 8,292 214 1,633 5,398 3,721 170,515 aeaning and refvse Propety maintenan Equipment and furnishlngs Depreciation Loss on disposal of assets Irtsuran 5,138 79,727 5,138 68,657 Support costs: IT and computer costs Payroll costs Other office costs 3,154 1,924 3,154 1,924 4,131 1,453 16,244 Governan costs.. Independent examlner's fees 4,314 4,314 16
CLAPTON PARK VNrrED REFORMED CHURCH NOTES TO TrIE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Employee costs No remuneration or expense5 were paid to trustees In the year (2022: £nil). The costs (f the rernaining stsff were: 2023 2022 Wage5 and salaries Social securlty costs Pension costs 225,840 7,414 2,807 236,061 222,125 7,836 3,010 232,971 No employee eamed more than E60,000 duruig the period. The average numl)er of staff employed by the charity durirrfJ the year analysed by funttion was.. 2023 No 2022 No Nursery and communlty projects Marbagement and administration Average full time equivalent number of staff employed Average nLmber of staff employej {headcount) 5.66 1.95 7.61 5.66 1.95 7.61 Pension stheme The charity operate5 a defined contiibution penslon scheme. The penslon cost charge the year represents conthbutions payable by the tharity to the scheme and arnounted to £2,807 (2022: £3,010). Net income l (expendiiure) for the year This 15 stated after charging.. 2023 2022 (Profitl I loss on disposal of Investments Depreciation of tangible fixed assets (Profitl / loss on disposal of tangible a5set5 Independent examiner's remuneration (15,932) 2,477 1,633 5,398 2,304 4,314 17
CLAPTON PARK UNThED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 10 Tangible fixed assets Equipment Totsl Cost At l January 2023 Addition5 At 31 December 2023 63,574 63,574 70,043 Depreclatlon At l January 2023 Charge for the year At 31 December 2023 55,079 2,477 57,556 55,079 2,477 57,556 Net t)ook value At 31 December 2023 12,487 12,487 At 31 December 2022 The URC Thames North TTUSt att as holding Trtjstees for The Round Chapel Old School Rooms and 16 Powerscroft Road but the Charity has the right to occupy the properties and retsin any incorne gained from their use. 11 Investments 2023 2022 Fair value at l January 2023 Disposal prOed5 Reali5ed profit on disposal Fair value at 31 Dember 2023 59.360 (75,292) 15,932 59.360 59,360 C05t at 31 December 2023 The Investment wès a shared equlty loan to Mlsslon Housing Assc(laOn Ltd (fom)edy Vlctorla Park Homes (1965) Ltd) which is linked to the purtha5e of a property in 2007 for community workers. The propty was sold on 30 November 2023. 12 Debtors 2023 2022 Lettings income receivable Other debtors and prepayments 7,260 11,286 12,951 17,858 18
CLAPTON PARK UNrrED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 13 Creditors: amounts falling due within one year 2023 2022 Operational creditors Social security and other taxes Deposits and income reiVed in advance Accrued expenses and other creditor5 8,750 2,767 403 9,049 2,917 3,609 7,883 6,074 14 Creditors: amounts falling due after one year 2023 2022 Other Soans 5,800 15 Funds Balance at ljan 2023 Balan at 31 Dec 2023 Incoming resour5 Re50urtts expended Fund Transfers Gains I {10sses) Restricted Community projects Congregatlonal fe London Borough of Hackney Hackney CVS Hackney Public Health Dorsett Trust National Lottery Community Fund National Lottery Community Fund (All Ag} Thames North Synod Hacthey Parochial Trust East End Commurrity Foundation Nursery grants 16,401 2,266 {15,416) (2,851) 1,071 585 26,800 (21,850) 4,950 5,000 1,470 4,500 (5,000) (1,470> (5,000) (60,037) 2,000 1,500 27,850 63,645 31,458 13,197 13.197 22,043 (22,043) {2,961) 2,961 1,000 {I,000) 53,449 209,771 32,897 191,077 585 Unrestricted Deslgnated funds: Investment valuation 59,360 {59,360) General fund5 109,968 169,328 202,225 262 314 262,314 472 085 236 516 (236,516) 427 593 210 473 210,473 262.649 (585) 15,932 15,932 Total funds 19
CLAPTOII PARK UNfTED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 15 Funds (continued) Balan at 31 Dec 2022 ljon 2022 Resour Fund re50urce5 aypended Trdnsfets Galns/ (losses) Restrirted Commurntypmjects CongregationalLlfe London Borough of Hackney London Communlty Response Fund Hac*neyPubllc Health Dorsett fnst NationalLottery Commurnty Fund Tlkimes North Synod LB Hackney. Main grant Hackney Parochial 13,390 2,149 75,600 (13,304) (2,149) (75 600) 86 7,500 (7,500) (7,223) (3,950) (28,061J (27,069) (9,722) 7,223 3,950 55,911 27,850 27,068 3,762 7,500 (7,034) Z495 2,961 uerygrnts 13,262 242.957 DesJgnatedfvnds.' InvesÉrnent valuation 59,360 59,360 Generalfunds 223 351 {223,35J) 455 129 109,968 169,328 202 225 146,727 159 989 254.408 (8 456) Totalfunds 16 Analysis of net assets between funds Unrestrict8J funds Deslgnated funds Restricted funds Total funds Fixed Assets Current Assets Creditors: amounts falling due within one year Creditors: amounts falling due after one year 12,487 229,155 125,369) 12,487 281,331 (25,369) 5,800 262,649 52,176 210,473 52,176 2022 FwedAwts CtsrrentAssets Credltors.. anFounts falling due withln one year Creditors." omounts falling due afterone year S960 67,855 163,053 (20,483) 126,511 (16,838) 36,542 (3,645) 202 225 20
CLAPTON PARK UNITED REFORMED CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 17 Financial instruments Categori5ation of finanaal instruments 2023 2022 Financlal assets that are debt instrument mea9Jred at amortised cost 162 072 Financial liabilitie5 measured at amortlsed cost Items of Income, expense, gains or losses The total interest income for financial assets not measured at fair value through proflt or Ioss is £33412022: £138). 18 Related party transactions During the year, one trustee, Hannah Henderson was paid on a temporary consultancy basis from the charity when she stepped in to support our ntre manager Michelle Baker in overseeing the dawto.day management of the premises. In line with the governing document Hannah abstained from any trustee decision maklng relatlng to her renumeration for this work. 21