St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
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## ST LUKES CHURCH – PRESTONVILLE 64 OLD SHOREHAM ROAD, BRIGHTON, BN1 5DD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023
|CONTENTS|CONTENTS|PAGE|
|---|---|---|
|1.|Report of the trustees for the year ended 31 December 2023|1|
|2.|Structure, Governance and Management|2|
|3.|Registered & Administration Details|2|
|4.|Objectives and Activities|2|
|5.|Public Benefit|2|
|6.|Electoral Roll|2|
|7.|Achievement & Performance & Trustees Annual Report|3-5|
|8.|Vision for Mission 2023|6-8|
|8.|Financial Review|9|
|9.|Independent Examiner’s Report|10|
|10.|Statutory Accounts year ending 31stDecember 2023|11-21|
PCC TRUSTEES: Rev M Poole Vicar & PCC Chair
Ex-Officio Members: Revd. Tim Edge Sir Peter Woodhead KCB Vice Chair Treasurer: Mrs Christine Caton Safeguarding: Dr. Sarah Soppitt & Dr. Richard Soppitt
Church Wardens: Mr. Mark Watson Mrs. Caroline Johnson
Independent Financial Examiner: Edward de Souza Simon Winnard & Company Redington Court, 69 Church Road, Hove, East Sussex, BN3 2BB
Bankers:
Co-Operative Bank, Brighton Branch. 164/165 Western Rd, Brighton BN1 2BB
PCC Elected Members
Dr Ronald White (Deanery Synod Rep) Michele White (Deanery Synod Rep) Esther Baker – elected 2021 Judith Edge – elected 2022 Kate Hudson – elected 2022 CJ Roberts – elected 2022 Freddie Savage – elected 2022 Mark Jago – elected 2023 June Arnold – elected 2023
PCC Secretary: Ros Stephen/Michele Peet
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## **1. REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023**
The Parochial Church Council (PCC) present their report with the financial statements of the charity for the year ended 31 December 2023. The PCC have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Accounting Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
The Church of England Parish of St Luke’s Church Prestonville in Brighton is within the Diocese of Chichester.
## **2. STRUCTURE, GOVERNANCE AND MANAGEMENT**
There is a Parochial Church Council to govern the parish. The method of appointment of PCC members is set out in the Church Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
## **3. REGISTERED & ADMINISTRATION DETAILS**
Registered Charity Number: 1133866 Principal Address: 64 Old Shoreham Road Brighton BN1 5DD
## **4. OBJECTIVES AND ACTIVITIES**
St Luke’s PCC have the responsibility for promoting in the parish the mission of the church, namely the promotion of the Gospel of our Lord Jesus Christ, pastoral, evangelistic, social and ecumenical, according to the doctrine and practices of the Church of England. Revd. Martin Poole is the Priest leading this mission.
## **5. PUBLIC BENEFIT**
Our main activities are described below and are undertaken to further our charitable purposes for the public benefit. When planning the activities for the year, the PCC have considered the Commission’s guidance on public benefit.
## **6. ELECTORAL ROLL**
There were 106 members on the church electoral roll during 2023.
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## **7. ACHIEVEMENT & PERFORMANCE & TRUSTEES ANNUAL REPORT**
Sadly the PCC Secretary, Ros Stephen passed away during the year and we send our condolences to her husband. She was replaced by Michele Peet.
As noted at the end of the APCM report last year a significant opportunity arose in February 2022 when the trustees of 18 Exeter street proposed to transfer the property to trustees appointed by St. Luke’s Prestonville following the relocation of St. Luke’s Advice Service to central Brighton premises. Consequently five members of the PCC became trustees of this property and in November/December the house was fully refurbished and turned into a residential home using money accrued by the former trustees for this purpose.
## DANIEL & TAMARA JACKSON
In December 2022 it was agreed by the PCC that Daniel and Tamara Jackson and their daughter Cai should move into this property to work for the church on a ‘house for duty’ basis. They took residence in January 2023 and are currently working for in the church as community engagement and family workers.
Their presence has been a significant factor in the life of St. Luke’s as they bring much needed capacity and energy to the church in a variety of ways.
Daniel has pioneered the introduction of an After School Cooking Club for 7-11 year olds on Wednesday afternoons from 5pm-6.30pm. Up to ten children attend to learn about cooking in a fun atmosphere and they are joined by their families at 6pm for the resulting meal with anything up to 35 people attending. This has been a wonderful community initiative and has resulted in some important pastoral connections, some baptisms and wider engagement with Sunday worship.
A trial was conducted for 16-18 year olds through BHASVIC to teach students how to cook five basic meals in preparation for going away to college. The attendance was very low and we need to rethink the scheduling and publicity for this if we intend to do it again. Daniel has also taken on managing catering for Carpenter’s Arms and any other St. Luke’s catering and established a good link with the Real Junk Food project.
Tamara has focussed on resourcing our work with families and has become principal assistant at the Oasis parent/toddler group, setting up each week and providing a craft activity as well as leading singing. She also prepares theme related craft during Sunday services so that there is always something to engage children during the worship. Tamara also brings her artistic talents and has been involved in creative projects such as the Common Rooms, a new Beyond programme and other artistic events. She introduced St. Luke’s to the Epiphany music collective who contributed a weekend of music an art in March 2024 and has been assisting the vicar with school assemblies at both Stanford Infants and Juniors.
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
The family have become welcome and active participants in the local community and are forming great relationships with families in the area. A volunteer agreement and tenancy for service contract has been agreed and signed which began 1[st] January 2024 and runs for five years.
## REVD. BUFF STONE
Another significant event in the life of St. Luke’s has been the involvement of Revd. Buff Stone. Buff retired from active ministry in Coventry and relocated to Brighton and after a period of research decided to join the team at St. Luke’s. She approached the vicar in January 2023 and after some discussion and negotiation with the diocese the Bishop agreed to appoint her as Associate Minister at St. Luke’s. She was sworn in as PTO in the diocese on 26[th] April and licensed to St. Luke’s by the Archdeacon of Brighton & Lewes on Sunday 29[th] October.
Buff has been an energetic and enthusiastic addition to the team and has become involved in all aspects of church life here. In addition she has been appointed as the Diocesan Environment Officer in a voluntary capacity and has brought a welcome focus on the environment to St. Luke’s.
Revd. Tim Edge continues to be a welcome part of the team.
February saw the launch of the Dementia Arts Support Hub (DASH) project on Wednesday mornings when individuals with dementia can take part in craft and art activities while their carers have a break and some social time over coffee and cake with each other.
St. Luke’s Advice Service encountered some financial stress in March and the trustees launched a fundraising campaign including a crowdfunder to ensure the service could continue. This continues to be an ongoing challenge as the charity funding landscape is very difficult due to the cost of living and competition for funding.
June saw the launch of ‘Church Beyond Walls’ written by Revd. Martin Poole about the arts projects produced by Beyond since 2008. This has generated a lot of interest in the wider church and Martin has been invited to a number of other dioceses as guest speaker or to lead workshops as a result.
In August Mark and Richard Jago retired from running the 9[th] Brighton Boys’ Brigade after more than 40 years of service running activities and teaching about Christianity for boys between the ages of 7 and 18. A reformed company entitled the 9[th] & 14[th] Brighton Boys’ Brigade has replaced this under the leadership of Perry Sullivan.
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
Sunday worship continued steadily during 2023 with numbers remaining relatively stable at a low level and the continued challenge of no regular musicians. Services are still streamed live on Facebook and Youtube for a small online audience. Collaboration with some musicians through the Common Rooms project resulted in a wonderful carol service with increased numbers in comparison with past years.
Weekday activities at St. Luke’s still include a significant Alcoholics Anonymous group, the Newnote Orchestra and Strummers, Real Junk Food lunches twice a week, the Oasis parent/toddler group, the Brightsoul and GLOW choirs, Band of Brothers male mentoring project and various occasional hires of the building for childrens parties and concerts. In the middle of the year we introduced a weekly Morning Prayer service on Wednesdays at 10.30am for staff to pray together.
St. Luke’s staff and church members are actively involved with the Brighton & Hove chapter of Citizens UK and Revd. Martin Poole is active at General Synod, a member of the Diocesan Council for the Promotion of the Common Good and remains as Chair of St. Luke’s Advice Service and Together in Sussex.
The overall vision for the next few years is to continue a focus on connecting the many vibrant and active social welfare projects based at the church with the worshipping life of the community of faith.
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## **8. VISION FOR MISSION 2023**
At the morning service and APCM on Sunday 14[th] May the whole congregation revisited the vision discussion from May 2022 to review progress and revisit our priorities for the coming year. Most objectives had not been developed as much as hoped for due to the need to spend time preparing for and managing the vicars sabbatical from July-October 2022.
There has been a significant development in community engagement and work with children and young people due to Daniel and Tamara Jackson joining the team in early 2023 and latterly the addition of Revd. Buff Stone to the team alongside Revd. Tim Edge who joined St. Luke’s early in 2020.
Our vision for mission re-visits the objectives from 2022 and prioritises them in line with the discussions at the 2023 APCM.
It is still true that St. Luke’s has changed from a church focussed on proclamation and worship in the early 2000’s to a focus on the community and a place where the gospel is demonstrated in action. This could be characterised as a shift from focus on Sundays as the primary driver of the ‘church’ to a recognition that the building and its congregation can be agents of mission through _‘preaching the gospel at all times and when necessary using words’_ (attributed to St. Francis of Assisi). The plan of action discussed in 2022 was to connect these vibrant and active social welfare projects with the worshipping life of the community of faith and this remains the case with the addition that we wish to be more explicit in connecting the social action of the church with faith in Jesus Christ.
## _**Overall Initiative**_
## **Relationship to Diocesan Strategy – More Open**
There was discussion around the need to be more explicit about our faith being the driver for all the work at St. Luke’s and for our language around this to be authentic and relevant. This should include use of social media, the website and other forms of digital communication as well as interpersonal relationship. Despite becoming a fully inclusive church we are aware that this may not be common knowledge. We would like to be more explicit in our communication about this aspect of St. Luke’s. **Action: Revamp the website and explore better use of social media Actively develop communications about the values of St. Luke’s Prestonville including a welcome pack for families and visitors and possibly a leaflet drop to the whole parish.**
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## _**Priority 1 - Work with children and young people**_
In 2022 we considered joining forces with other local churches or organisations to develop this work but the addition of Daniel, Tamara and Buff has changed this situation considerably and has already resulted in the development of a 7-11 year old After School Cooking Club, an Easter Holiday Club and provision for children on Sunday mornings with other initiatives in the pipeline. This work still requires additional volunteer help so this objective is still needed. **Action: Develop a team of volunteers who can work with children and families.**
## _**Priority 2 – Discipleship Course(s)**_
## **Relationship to Diocesan Strategy – More Converted**
In the past we have trialled a number of different ‘introduction to Christianity’ courses. These have included Alpha (prior to 2010), the Emmaus course, Christianity Explored and Life Explored, various modules of the Pilgrim course, and most recently piloting the Growing Good course. We continue to search for courses which are appropriate for our culture and outlook and are considering developing our own. Revd. Buff Stone has experience of other courses and will take on the task of introducing something to St. Luke’s. There is recognition that this will need to be differentiated so that there is appropriate material for newcomers separate to material for experienced Christians. Theological discussion could also be a part of this initiative. There have been some indications from nonchurch members that one-off events exploring semi-theological themes might be of interest, for example a multi-faith panel discussion or an examination of the problem of evil.
**Action: Revd. Buff Stone to research and offer appropriate discipleship courses. Revd. Martin Poole to develop quarterly theological discussion events**
## _**Priority 3 – Testimonies and Walks**_
There has been a realisation that personal stories are engaging and powerful ways of helping to build community and can assist people in understanding what Christianity might mean for them. Sharing of these stories can be done corporately in public worship or housegroups and also on a more personal basis during activities which encourage conversation.
**Action: Build opportunities for testimony into our Sunday worship and other events where appropriate.**
**Action: Develop a pilgrimage initiative to encourage people to walk together either one-to-one or in small groups and to arrange quarterly walking events to places/churches of interest.**
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## _**Priority 4 – Sunday engagement with midweek groups**_
## **Relationship to Diocesan Strategy – More Engaged**
Weekday activities at St. Luke’s now include the Oasis parent/toddler group, a Dementia Arts Support Hub (DASH), St. Luke’s Advice Service, Citizens UK, the Real Junk Café, The Community Garden, The Newnote Orchestra and Strummers, Alcoholics Anonymous, the Brightsoul and GLOW choirs, Band of Brothers male mentoring.
**Action: Re-introduce a programme of engaging each of these groups with**
**the Sunday worship of the church.**
## _**Priority 5 – Citywide collaboration**_
## **Relationship to Diocesan Strategy – More Generous**
The church building is already accessed for free or at a highly discounted rate by many of the midweek groups as we see this as partnership work and part of our mission. This will continue for the foreseeable future.
The ministry of St. Luke’s contributes to the wider life of the city and the diocese through our involvement in Brighton & Hove Citizens and the active involvement of the vicar in Together in Sussex, Diocesan Synod and General Synod. **Action: Foster wider involvement in these initiatives from the congregation.**
## _**Priority 6 – Art and Faith Initiative**_
It was confirmed that this was an important part of the life of St. Luke’s and the ministry of Beyond and that this should be re-launched, especially as Revd. Martin Poole has passion and experience for this work (as evidenced by his book, Church Beyond Walls) and Tamara has skills in this area. **Action: Develop a programme of art and spirituality events.**
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## **9. FINANCIAL REVIEW**
- The accounts to 31[st] December 2023 show net assets of £3,691 compared with a corresponding figure of £3,469, in the previous year to 31[st] December 2022.
- Net excess income over expenditure amounted to £786 compared with a loss of £1,769 in the previous year. This is the first year for some time that the accounts do not show a surplus of expenditure over income.
- Income was greatly increased from £84,042 in 2022 to £113,372 in 2023. This is largely due to some successful grant applications and an increase in church lettings.
We continue to give thanks to God for the generosity and hard work of all staff, volunteers and parishioners and for this encouraging financial position in these difficult days.
## Reserves Policy
The PCC is expected to establish and disclose its policy on reserves. Reserves are defined as that part of the PCC’s income that is freely available. This, therefore, excludes permanent or expendable endowment funds, restricted income funds and any part of unrestricted funds which are not currently available for spending. St Luke’s aims to hold reserves sufficient to maintain cashflows needed to meet all day-to-day operating costs and expenses.
The PCC reviews the cashflow and financial situation of the church at each of its regular meetings.
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## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## **Independent Examiner's Report to the trustees of THE PCC OF ST LUKE'S PRESTONVILLE**
I report to the trustees on my examination of the financial statements of THE PCC OF ST LUKE'S PRESTONVILLE for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
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 have completed my examination. I can 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:
- the 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 the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
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Edward de Souza MAAT Simon Winnard & Company Redington Court 69 Church Road Hove BN3 2BB
01/05/2024
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St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
THE PCC OF ST LUKE'S PRESTONVILLE
Statement of Financial Activities
for the year ended 31 December 2023
|for the year ended 31 December 2023
THEPCCOFSTLUKE'SPRESTONVILLE
Statement ofFinancialActivities|||||
|---|---|---|---|---|
|Notes
Income and endowments
from:
Donationsandlegacies
3
Other tradingactivities
4
Investments
5
Other
6
Total
Expenditure on:
Charitableactivities
7
Other
8
Total
Netgainsoninvestments
Netincome/(expenditure)
Transfersbetweenfunds
Netincome/(expenditure)
before othergains/(losses)
Othergainsandlosses
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|Unrestricted
funds|Restricted
funds|Totalfunds|Totalfunds|
||2023|2023|2023|2022|
||£|£|£|£|
||||||
||92,244|-|92,244|69,360|
||17,842|-|17,842|14,500|
||5|-|5|-|
||3,281|-|3,281|182|
||113,372|-|113,372|84,042|
||||||
||1,430|-|1,430|1,546|
||111,156|564|111,720|84,610|
||112,586|564|113,150|86,156|
||-|-|-|-|
||786|(564)|222|(2,114)|
||-|-|-|-|
||786|(564)|222|(2,114)|
||||||
||786|(564)|222|(2,114)|
||||||
||(493)|3,962|3,469|5,583|
||293|3,398|3,691|3,469|
||||||
||||||
||||||
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64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
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## St. Luke’s Prestonville
## THE PCC OF ST LUKE'S PRESTONVILLE
## Balance Sheet
## at 31 December 2023
|at 31 December 2023
THEPCCOFSTLUKE'SPRESTONVILLE
BalanceSheet|||
|---|---|---|
|Charity No.1133866
Fixed assets
Tangibleassets
10
Current assets
Debtors
11
Cashat bankandin hand
Creditors: Amountfallingdue within one year
12
Netcurrent assets
Totalassets lesscurrentliabilities
Net assetsexcludingpension asset orliability
Totalnet assets
Thefundsofthecharity
Restrictedfunds
13
Restrictedincomefunds
Unrestrictedfunds
13
Generalfunds
Designatedfunds
Reserves
13
Totalfunds
Approved by the trusteeson 31 December 2023
Andsigned on their behalfby:
M.Poole
Trustee
31 December 2023|2023
£
-
9,399
26,937
36,336
(32,645)
3,691
3,691
3,691
3,691
3,398
3,398
(5,744)
6,037
293
3,691|2022
£
-
3,503
35,071|
|||38,574
(35,105)|
|||3,469
3,469|
|||3,469|
|||3,469|
|||3,962|
|||3,962
(6,530)
6,037|
|||(493)|
|||3,469|
||||
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## St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
THE PCC OF ST LUKE'S PRESTONVILLE
Notes to the Accounts
- for the year ended 31 December 2023
- 1 Accounting policies
## Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year.
## assets
Gains/(losses) on This includes any gain or loss on the sale of investments.
investment assets
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St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
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THE PCC OF ST LUKE'S PRESTONVILLE Notes to the Accounts
## Expenditure
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
## Taxation
The charity is exempt from tax on its charitable activities.
## Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Church equipment 25% Straight line Computer equipment 33.3% Straight line
## Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
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## St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## THE PCC OF ST LUKE'S PRESTONVILLE
## Notes to the Accounts
## Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 Statement of Financial Activities - prior year
|2
Statement ofFinancialActivities-prior year||||
|---|---|---|---|
|Income and endowmentsfrom:
Donationsandlegacies
Other tradingactivities
Other
Total
Expenditure on:
Charitableactivities
Other
Total
Netincome
Netincome before other
gains/(losses)
Othergainsandlosses:
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|Unrestricted
funds
2022
£
69,360
12,778
182
82,320
1,365
82,724
84,089
(1,769)
(1,769)
(1,769)
1,276
(493)|Restricted
funds
2022
£
-
1,722
-
1,722
181
1,886
2,067
(345)
(345)
(345)
4,307
3,962|Totalfunds
2022
£
69,360
14,500
182|
||||84,042
1,546
84,610|
||||86,156|
||||(2,114)|
||||(2,114)|
||||(2,114)
5,583|
||||3,469|
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## St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
THE PCC OF ST LUKE'S PRESTONVILLE Notes to the Accounts
## 3 Income from donations and legacies
|3
Incomefrom donationsandlegacies||||
|---|---|---|---|
|Plannedgivingincluding gift
aid recoverable
Collectionsatservices
Sundry donations&appeals
Grants
4
Incomefrom other tradingactivities
Churchletting&catering
Oasis
Feesfrom weddingsetc.
5
Incomefrominvestments
6
Otherincome
Otherincome
7
Expenditure oncharitable activities
Governancecosts
Independent examiner'sfee
Accountancy|Unrestricted
£
49,259
1,918
11,370
29,697
92,244
Unrestricted
£
14,489
2,099
1,254
17,842
Unrestricted
£
5
5
Unrestricted
£
3,281
3,281|Total
2023
£
49,259
1,918
11,370
29,697
92,244
Total
2023
£
14,489
2,099
1,254
17,842
Total
2023
£
5
5
Total
2023
£
3,281
3,281|Total
2022
£
49,686
1,707
11,137
6,830|
||||69,360|
||||Total
2022
£
11,178
1,722
1,600|
||||14,500|
||||Total
2022
£
-|
||||-|
||||Total
2022
£
182|
||||182|
|||||
||Unrestricted
£
1,080
350
1,430|Total
2023
£
1,080
350
1,430|Total
2022
£
1,365
181|
||||1,546|
16
**==> picture [53 x 66] intentionally omitted <==**
## St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
THE PCC OF ST LUKE'S PRESTONVILLE Notes to the Accounts
- 8 Other expenditure
|Other expenditure|||||
|---|---|---|---|---|
|Donations
Diocesan parishcontribution
Vicar & Vicaragecosts
Carpenter'sArms
Premises costs
Generaladministrativecosts|Unrestricted
£
-
54,882
8,654
376
38,290
8,954
111,156|Restricted
£
-
-
-
-
-
564
564|Total
2023
£
-
54,882
8,654
376
38,290
9,518
111,720|Total
2022
£
1,000
54,000
4,655
1,263
17,742
5,950|
|||||84,610|
- 9 Staff costs
No employee received emoluments in excess of £60,000.
10 Tangible fixed assets
|9
Staffcosts
No employee received emolumentsin excess
10 Tangiblefixed assets|of£60,000.||||
|---|---|---|---|---|
|Land and
buildings
£
Cost or revaluation
At 1January 2023
12,677
At 31 December 2023
12,677
Depreciation and
impairment
At 1January 2023
12,677
At 31 December 2023
12,677
Net bookvalues
At 31 December 2023
-
At 31 December 2022
-
11 Debtors
Trade debtors
Giftaid recoverable
Other debtors
12 Creditors:
amountsfallingdue within one year
Otherloans
Tradecreditors
Accruals
Deferredincome|Church
equipment|Computer
equipment|£
9,688
9,688
9,688
9,688
-
-|Total
£
22,365|
||£
-
-
-
-
-
-|£
-
-
-
-
-
-
2023
£
5,822
3,577
-
9,399
2023
£
4,000
3,262|||
|||||22,365|
|||||22,365|
|||||22,365|
|||||-|
|||||-|
|||||2022
£
965
2,066
472|
|||||3,503|
|||||2022
£
4,000
-|
|||20,518||16,080|
|||4,865||15,025|
|||32,645||35,105|
17
**==> picture [53 x 66] intentionally omitted <==**
## St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
## THE PCC OF ST LUKE'S PRESTONVILLE Notes to the Accounts
## 13 Movement in funds
|Movementinfunds
PCCOFSTLUKE'SPRESTONVILLE
esto the Accounts||||
|---|---|---|---|
|At 1January
2023
Restrictedfunds:
Restrictedincomefunds:
Coffee truck fund
649
Gardeningfund
3,313
Total
3,962
Unrestrictedfunds:
Generalfunds
(6,530)
Designatedfunds:
Contingencyfund
6,037
Total
6,037
Totalfunds
3,469
Purposesand restrictionsin relation to thefunds:|Incoming
resources
(including
other
gains/losses
)
£
-
-
-
113,372
-
-
113,372|Resources
expended
£
-
(564)
(564)
(112,586)
-
-
(113,150)|At 31
December
2023
£
649
2,749|
||||3,398|
||||(5,744)
6,037|
||||6,037|
|||||
||||3,691|
|||||
|Restrictedfunds:||||
|Coffee truck fund||||
|Gardeningfund||||
|Designatedfunds:||||
|Contingencyfund||||
14 Analysis of net assets between funds
|Analysisofnet assetsbetweenfunds||||
|---|---|---|---|
|Netcurrentassets|Unrestricted
funds
£
(5,022)
(5,022)|Restricted
funds
£
8,713
8,713|Total
£
3,691|
||||3,691|
18
**==> picture [53 x 66] intentionally omitted <==**
## St. Luke’s Prestonville
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
THE PCC OF ST LUKE'S PRESTONVILLE Notes to the Accounts
15 Reconciliation of net debt
|15 Reconciliation ofnet debt
THEPCCOFSTLUKE'SPRESTONVILLE
Notesto the Accounts||||
|---|---|---|---|
|Cashandcash equivalents
Borrowings
Net debt|At 1January
2023
£|Cashflows
£|At 31
December
2023
£|
||35,071|(8,134)|26,937|
||35,071
(4,000)|(8,134)|26,937
(4,000)|
|||-||
||(4,000)
31,071|-
(8,134)|(4,000)|
||||22,937|
|||||
19
64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
**==> picture [53 x 66] intentionally omitted <==**
## St. Luke’s Prestonville
## THE PCC OF ST LUKE'S PRESTONVILLE Detailed Statement of Financial Activities
for the year ended 31 December 2023
|for the year ended 31 December 2023
THEPCCOFSTLUKE'SPRESTONVILLE
DetailedStatement ofFinancialActivities|||||
|---|---|---|---|---|
|Income and endowmentsfrom:
Donationsandlegacies
Plannedgivingincluding giftaid
recoverable
Collectionsatservices
Sundry donations&appeals
Grants
Other tradingactivities
Churchletting&catering
Oasis
Feesfrom weddingsetc.
Investments
Other
Otherincome
Total income and endowments
Expenditure on:
Governancecosts
Independent examiner'sfee
Accountancy
Totalofexpenditure oncharitable
activities
Other expenditure
Donations
Diocesan parishcontribution
Vicar & Vicaragecosts
Carpenter'sArms
Premises costs
Rates
Churchinsurance
Church maintenance
Church runningexpenses|Unrestricte
dfunds
2023
£
49,259
1,918
11,370
29,697|2023
£
-
-
-
-|Totalfunds
2023
£
49,259
1,918
11,370
29,697|Totalfunds
2022
£
49,686
1,707
11,137
6,830|
||92,244|-|92,244|69,360|
||14,489
2,099
1,254|-
-
-|14,489
2,099
1,254|11,178
1,722
1,600|
||17,842|-|17,842|14,500|
||5|-|5|-|
||5|-|5|-|
||3,281|-|3,281|182|
||3,281|-|3,281|182|
||113,372
1,080
350|-
-
-|113,372
1,080
350|84,042
1,365
181|
||1,430|-|1,430|1,546|
||1,430
-
54,882
8,654
376|-
-
-
-
-|1,430
-
54,882
8,654
376|1,546
1,000
54,000
4,655
1,263|
||63,912|-|63,912|60,918|
||6,596
2,180
7,045
22,469|-
-
-
-|6,596
2,180
7,045
22,469|-
1,553
3,065
13,124|
||38,290|-|38,290|17,742|
20
St. Luke’s Prestonville 64 Old Shoreham Road, Brighton, BN1 5DD 01273 557772 info@stlukesonline.co.uk
**==> picture [53 x 66] intentionally omitted <==**
## THE PCC OF ST LUKE'S PRESTONVILLE Detailed Statement of Financial Activities
|THEPCCOFSTLUKE'SPRESTONVILLE
DetailedStatement ofFinancialActivities|||||
|---|---|---|---|---|
|Generaladministrativecosts,
includingdepreciationand
amortisation
Depreciation ofChurch
equipment
Depreciation ofComputer
equipment
Upkeep ofservices
Parishadministrator
Printing -PrestonvilleFriend
Oasis
Gardening
Feesother than to Diocese
Sundry expenses
Totalofexpenditure ofothercosts
Totalexpenditure
Netgainsoninvestments
Netincome/(expenditure)
Netincome/(expenditure)before
othergains/(losses)
Other Gains
Net movementinfunds
Reconciliation of funds:
Totalfundsbroughtforward
Totalfundscarriedforward|-
-
312
1,804
413
1,956
-
3,653
816|-
-
-
-
-
-
564
-
-|-
-
312
1,804
413
1,956
564
3,653
816|-
-
949
1,788
406
118
1,768
745
176|
||8,954|564|9,518|5,950|
||111,156|564|111,720|84,610|
||112,586
-|564
-|113,150
-|86,156
-|
||786|(564)|222|(2,114)|
||786
-|(564)|222
-|(2,114)
-|
|||-|||
||786|(564)|222|(2,114)|
||||3,469|5,583|
||(493)|3,962|||
||293|3,398|3,691|3,469|
21