St Luke’s Church
St Albans
Annual Report
and
Financial Statements
of the
Parochial Church Council of
St Luke’s Church, St Albans
For the year ending 31[st] December 2023
Address:
St Luke’s Church Cell Barnes Lane St Albans AL1 5QJ
Web site: www.saint-lukes.co.uk
Bankers:
CAF Bank Limited Kings Hill, West Malling, Kent, ME19 4JQ
Metro Bank PLC One Southampton Row, London, WC1B 5HA
Incumbent :
Rev Alex Huzzey St Luke’s Vicarage 46 Cunningham Hill Road St Albans AL1 5BY
Independent Examiner:
John R Eke, FCIE Soarview, 4 Stable Court, Malborough, Devon TQ7 3FB
Registered Charity number 1133957
St Luke’s Church, St Albans Annual Report for 2023
1 Aim and Purpose
The primary objective of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC (Powers) Measure 1956 requires the PCC to co-operate with the vicar in promoting in the parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of our buildings - the Church, the attached Halls and surrounding churchyard.
2 Objectives and Activities
The PCC helps our members realise the Church’s vision which sets before us a picture of who we, as a Christian Community, are striving to become and by which to live our Christian lives:
God is at work transforming us into an inclusive community of grace where together we are striving to grow in Christ… … a hub from which we go out in His Spirit, sharing His love through generous service, drawing people into a living personal faith, and transforming the world around us.
In setting our objectives and planning our activities, the members of the PCC have carefully considered the Charities Commission’s general guidance on public benefit. It is the church’s aim to do this as expressed in our mission statement:
Bringing God’s Grace to Life, through…
Receiving God’s Grace in all its fullness
Living by God’s Grace in the Christian Community
Sharing God’s Grace in God’s World
2023 has been about:
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continuing to grow our Sunday congregation, focusing particularly on building up our inclusion of and offering to children and young people, and growing our ministry and worship leading team to be larger and more diverse in terms of age and gender.
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building up our schools’ work, now in all four local primaries and our local secondary.
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Building up our community connections, with new events at Highfield Park, the Orchard and new connections to other local groups.
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building up our midweek offering, particularly to young families and older people, with a new midweek traditional service.
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St Luke’s Church, St Albans Annual Report for 2023
3 Review of the Year
3.1 Church Attendance
Attendance in person at the 10am service has continued to grow throughout 2023, from an average of 58 in January 2023 to 70 in January 2024 (this data removes ‘special’ Sundays such as baptisms and festivals):
There were 111 (105 in 2022) names on the Church Electoral Roll as of the end of 2023, of whom 52 were not resident within the parish, with 59 in the parish.
Average attendance at the 10am service in October/November 2023 is noted in the table below.
Consultation with former members of the 9am congregation revealed that they would prefer to come to a midweek service, so the 9am service has been reinstated but moved to 11.30am after the Tuesday Coffee Morning and is attracting a regular congregation of 9-20 people, including some who have come back to church after some decades away.
Our services continue to be livestreamed each week, with an average of 58 views each week in 2023
| Church Attendance |
2019 | 2020 | 2021 | 2022 | 2023 |
|---|---|---|---|---|---|
| 9am service (2019) 11.30 service (2023) |
12 | * | (12) Our traditional service is now midweek. |
||
10am Service: |
78 | * | 48 | 69 | 66 |
| Total: | 90 | * | 48 | 69 | 66 (78 including midweek) |
- on-line attendance only
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St Luke’s Church, St Albans Annual Report for 2023
In-person attendance was 125 in 2023 (69 in 2022), at the Nativity Service, with 95 in 2023 (72 in 2022) at the Carol Service and 42 in 2023 (36 in 2022) at the Midnight Service. A Christingle service was organised on Tuesday afternoon, 19 December 2023 and attracted a total of 113 people in 2023 (147 in 2022). 87 people in 2023 attended our Christmas Day Celebration (88 in 2022). A new carols event in Highfield Park attracted 250 people.
Other major services: our Mothering Sunday service was attended by 105 people in 2023 (92 people in 2022), 80 attended in 2023 on Easter Day (74 in 2022) and 82 attended in 2023 (103 in 2022) on Shoebox Sunday.
We grew our children and young people’s groups during 2023, attracting enough children and volunteers to be able to deliver three different age groups for children during our 10am service (versus two up until then). The midweek youth group continues to meet every Wednesday and is working towards confirmation in 2024.
In addition, we launched our new ‘Holy Cow Kids’ Church’ initiative during 2023, which is aimed at children aged 3-10 and meets during our regular 10am service. We had five Holy Cows during 2023, attracting between 15 and 30 children to each.
We are enormously indebted to the team, and in particular to Jodie Promod who has taken on the role of Kids Church coordinator at St Luke’s, growing our volunteer leaders from 6 to 9 during 2023, supported by a team of 11 helpers.
3.2 Community
Our community connections grew strongly during 2023.
Our schools work in particular took off during 2023. In 2022 we were doing twice-termly assemblies in Samuel Ryder and once-termly assemblies at Cunningham Hill. We are now doing twice-termly assemblies in all four local primary schools, in addition to RE visits and special Easter and Christmas services at Samuel Ryder and now also Camp school. Alex also goes into Samuel Ryder Secondary with local organisation Step, delivering leadership training and PSHE for Sixth Form and some RE support for Y7-11. Significant thanks go to Chris Swain for his partnership in developing this work.
Our Tea & Tots group has grown significantly from around 8-12 people at the beginning of the year to around 20-30, under the leadership of Sally Gale, a student at London School of Theology.
We also established a partnership with Highfield Park Trust, cross-promoting each other’s events, and delivering an extremely successful ‘Carols in the Park’ initiative in December which attracted more than 250 people.
We deliver monthly communion services at the Orchard care home, and have also established a relationship with Crosby Close, a care facility for those with severe learning disabilities. We reached ot to St Albans Community Pantry, and this relationship will be actively explored and developed during 2024.
In addition, our coffee morning, Friday Cafe, Knit and Natter and Sharing Stories groups have continued to be appreciated throughout 2023.
3.3 PCC
The PCC met 6 times in person and once online during 2023. Various committees and teams met between meetings and reported to the PCC as required.
3.4 Ministry Team
The ministry team has grown significantly in 2023 and broadened to include a much more diverse range of voices and experiences. In addition to Rev Robert Donald (PTO), Kath Clough (Reader), Chris Swain (Discipleship Enabler), David Warren (Pioneer Enabler) and Jennie Hall (Lay Leader of Worship), we have welcomed onto our preaching and leading team Rev Rosie Illingworth (chaplain at St Albans High
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St Luke’s Church, St Albans Annual Report for 2023
School for Girls), Becki Chafe (discerning a call to ordination) and Chip Crawford (discerning a call to Reader ministry).
3.5 Worship Development
We have continued to build up our 10am service, with live music at every service during 2023. We are indebted to Hannah and Mike Goatly, as well as Hilary Swain, Tommy and Isabelle Promod and Phil Judd for leading our sung worship in church.
There has been active provision for children at every single service in 2023 too, a mixture of Holy Cow Kids Church, regular Kids Church, all-age services and holiday craft projects. A summer craft project built and decorated a whole ark which then became the focus of an Autumn all-age service - we are particularly indebted to Claire Fitt for masterminding this.
Our new 11.30 midweek communion offers a more traditional style of worship and has been attracting 9-20 people each week since launching in February.
30 people did a Life course on Wednesday evenings in February and March, looking at the basics of the Christian faith and sharing a meal together.
A new homegroup launched in 2023 too, taking our total number of active Bible study groups to five.
3.6 Pastoral Care, Safeguarding
Pastoral Care Coordinators
Our network of pastoral care coordinators continue to look out for our congregation.
Safeguarding
Ensuring the safety of children and all vulnerable people continues to be a matter of the highest priority for St Luke’s. Details of our safeguarding management practices can be found in Section 6.3 below. In 2021 the diocese published new requirements for safeguarding training. These cover everyone in any kind of role of responsibility in the church and include both new courses and enhanced requirements for renewal of training certificates. Everyone who is not up to date has been contacted with details of the training they need to complete, and the PCC is grateful to all those who have completed their necessary training and does ask that everyone continues to do this in a timely manner.
Whether you are in a responsible role or not, please note that if you encounter a situation where there is reason to believe someone of any age may be at risk of harming themselves, or being harmed, or may harm another, it is very important that this is immediately communicated to somebody in authority – either our Safeguarding Officer (Ivor Thomas), a churchwarden (Jennie Hall or Ivor Thomas) or any member of the PCC. In such cases, questions of confidentiality may no longer apply.
Policies and Terms of Reference
The PCC is particularly grateful for the level of care, commitment, and enthusiasm people bring to our many ministries. It is important both that the church does things well and also that it is seen to do things well. Our policies and terms of reference covering all aspects of church life, including safeguarding, are listed on the Lower Hall noticeboard and are available to be consulted in the church office.
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St Luke’s Church, St Albans Annual Report for 2023
4 Financial Review
Overall, we had a surplus of £37,399 (vs deficit of £16,247 in 2022). Total Income rose by £30,788 (£190,994 vs £160,206 in 2022) due to a bonus payout from St Peter’s Church Lands (£12,000), increased hall bookings (£6,460), two legacies (£6,867) and a gift treated as restricted giving (£7,000). Total Expenditure fell by £22,858 (£153,595 vs £176,453 in 2022) mainly due to £32,915 spent towards the Front Garden & Signage project in 2022, offset by £15,126 spent on the installation of solar panels in 2023.
4.1 Income and Endowments
Donations – unrestricted donations rose £20,668 (£147,489 vs £126,821 in 2022).
Planned giving rose slightly (£70,677 vs £67,926 in 2022) reflecting the rise in membership and a number of new regular donors during the year. As church attendance continues to recover postpandemic, the PCC expect this will lead to increased regular giving from the enlarged membership.
St Peter Church Lands (Grants) income rose (£45,000 vs £33,000 2022) as it recommenced distribution of bonuses after a number of years of re-investment in growing and improving its portfolio. The charity forecasts that they will continue to distribute bonuses over the next few years, though at a slightly lower level (the bonus in 2023 was high due to a change in financial year-end).
Restricted Total Income (£12,372 - detailed in Note 8 ) is significantly higher than prior year (£2,768) due to a legacy from Dilys Hudson (see below) and a donation towards work with marginalised & vulnerable individuals (£7,000) following Alex preaching on the subject in a sermon series and we are currently exploring a number of projects which would expand St Luke’s work in this area.
A breakdown of Income is shown in Note 2(a) - Collection plate income (generally cash donations) decreased (£679 vs £1,253 in 2022). We have seen growth in the number of card payments; however, the contactless device is used for various activities and the income is not split out but is reported under “other donations” (see note 2(d) ).
Legacies
During the year, we received a legacy from Derek Perkins (£5,867) for our general funds and a legacy from Dilys Hudson (£1,000) which was given for the purchase of specific items and is therefore shown under restricted giving.
Church Activities (£28,132) detailed in Note 2(b) is mainly made up of Hall Bookings (£26,212) – 33% increase (£6,460) vs £19,752 prior year, due to some new regular users and an increased number of one-off bookings.
PCC Fees (from funerals & banns) £1,920 includes £1,080 Fees which has since been passed on to the Diocese (as expenditure item: Diocese Fees).
Other Incoming Resources (£682 shown in Note 2(d) ) returned to normal levels following a number of grants and donations received in 2022 (Front Garden project, Diocesan vacancy payment, warm welcome and covid recovery). This figure includes all donations made via the contactless device unless they have been specifically identified for a nominated cause.
Investments We don’t hold long-term investments. The increase of interest income (£2,456 vs £414 in 2022) reflects the general increase in bank interest rates.
4.2 Expenditure
Total expenditure on Church Activities remained static (£137,556 vs £137,513 in 2022), whilst Other Expenditure (£16,039) mainly comprises one-off costs for the installation of solar panels completed in July 2023, which is a reduction from last year when we completed the Front Garden project.
Note 3(a) shows a breakdown of Church Activities: Mission & Charitable Giving includes £12,500 (Charity Giving) support of charities via our Mission Committee. Restricted Giving £3,609 comprises payments of monies (Restricted Giving) received for specific purposes during 2022 & 2023. Members continue to support Irene Rudling, allowing us to continue to send financial support during her retirement. We hold £1,833 available for distribution by Vicar & Churchwardens, along with monies collected on behalf of Wendy Mills, and various donations for other charities ( Note 8 ).
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St Luke’s Church, St Albans Annual Report for 2023
Parish Share increased (£70,326 vs £65,145 in 2022) following the discount received during the vacancy ending mid-2022. Other Clergy Costs (£306 vs £422 in 2022) relate to expenses of our Vicar.
Church Running Costs increased slightly (£7,678 vs £7,247 in 2022). This was driven by general cost increases (insurance, utilities etc) and the running of a first aid course (primarily for our Childrens & Young People leaders).
Hall Running Costs reduced slightly (£19,270 vs £22,306 in 2022) due in most part to reduced dishwasher maintenance costs following the replacement purchased in 2022 and, after investigation into the high water charges noted in 2022, we have received a credit to our account (£1,208 credit at 31[st] December 2023) meaning our water bill payments have reduced.
Teaching & Meetings Costs increased (£1,681 vs £685 in 2022) due to the launch of Holy Cow and running The Life Course.
Staff Costs £18,937 increased slightly from the previous year (£17,964) reflecting annual pay reviews in line with Diocesan pay scales and the living wage.
There were no significant Other Expenses £1,034 (vs £2,656 in 2022 which included vacancy advertising and quinquennial inspection).
Bank Charges increased slightly (£119 vs £82) due to the increased use of contactless and online donations. We have now moved our online donation provider which will help to mitigate these costs going forward, however these costs are likely to remain at this level due to the growing use of card payments.
Other Expenditure ( Note 3c ) Capital Expenditure includes £15,126 expenses incurred for the installation of solar panels on the hall roof, £587 for replacing the small wooden gates around the rear car park, and £326 for the purchase of a baptistry pool.
4.3 Other Financial Notes
Charitable Giving as previous years, the PCC provided £12,500 for the Mission Committee to allocate towards overseas mission (Viva Network & Hands at Work) and local youth charities STEP & the 2:67 project.
Net Movement in Funds (see SOFA) Unrestricted Funds increased by £28,636 to £177,689 (from £149,053 reserves at the end of 2022).
Cash at Bank ( Note 5 ) increased to £185,304 (£152,752 in 2022) in-line with the growth in reserves. This balance is split between CAF Bank & Metro Bank (to utilise specific services and benefit from protection of £85,000 for each financial institution, under the Financial Services Compensation Scheme).
Debtors ( Note 6 ) shows £8,303 Gift Aid recovered tax from HMRC (expected in early 2024) and unpaid hall user and photocopying invoices (received January 2024).
Creditors ( Note 7 ) includes amounts due to be paid to suppliers/late expense claims (paid in January 2024), and a credit on our water bill due to overpayment in previous years (which will be offset against bills during 2024).
4.4 Reserves Policy
As most of our income & expenditure is through regular monthly payments, it is PCC policy to maintain a balance within the General Fund which equates to approximately three months’ forecasted payments (£29,000) to cover emergency situations that may arise from time to time. These reserves have now returned to exceed this level following a few years of being below the set amount, however this is because of the continuing allocation of 50% of Church Lands grants into the General Fund. This is expected to continue for the foreseeable future.
It is the PCC’s policy to maintain sufficient funds within the Hall Fund and Fabric Fund to cover planned maintenance / renewal of the buildings. A Long-Term Maintenance schedule is used to assess the necessary reserves level for these funds, including £80,000 provision to replace the church roof within the next five years. Note 9 shows our designated maintenance funds Hall Fund and Fabric Fund at (£28,908 vs £22,553 in 2022) and £113,437 vs £103,619 in 2022) respectively.
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St Luke’s Church, St Albans Annual Report for 2023
Charity Giving (a designated fund) represents £610 (£610 in 2022) remaining balance at the disposal of the Mission Committee.
Restricted Giving (a restricted fund) balance of £15,766 (£7,003 in 2022) are donations received for specific purposes (shown in Note 8 ). The main increase is due to a donation of £7,000 (+ gift aid reclaimed), which the donor specified was to be used to support our work with marginalised/vulnerable people. No specific plans have been made for this donation; however a number of initiatives are being explored.
4.5 Related Parties
The PCC has a policy on Conflicts of Interest, where PCC members will be required to declare any new related parties at each PCC meeting.
Existing related parties include Peter & Gill Kaser in the voluntary role as PCC Member (husband) and paid position as Church Administrator (wife).
5 Plans for the Future
The PCC began working on a plan for the future at a workshop in summer 2023, which was worked up into three strategic values, all of which support the existing thought of ‘Bringing God’s grace to life’. They are currently draft values which will be explored and discussed with people at the 2024 APCM and in following weeks during our 10am service.
Belonging - whoever you are and whatever you’re going through, you are welcome at St Luke’s.
Believing - we are a community founded on God’s grace and a gospel of hope and healing with power to redeem and change lives.
Blessed to be a blessing - we are a community which builds God’s Kingdom of hope and justice where we are.
In terms of what that looks like in terms of plans moving forward:
-
Internally, we are working to deepen and renew our corporate worship and prayer life, with 35 people taking part in the 247 Prayer Course, plans for a new evening service and Christian basics course later in 2023, and investment in the spiritual life of our children and young people via weekends away, engagement with 267 and Holy Cow kids church.
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Externally, we are continuing to deepen and broaden our work with local schools, as detailed above, as well as an emerging plan to partner with St Albans Community Pantry to provide a community meal to those in our area who need it. Our commitment to environmental justice and our work with mission partner organisations also underpins this. We are also exploring the recruitment of a children and families worker.
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St Luke’s Church, St Albans Annual Report for 2023
6 Structure, Governance and Management
The Parochial Church Council (PCC) is a corporate body established by the Church of England and operates under the Parochial Church Council Powers Measure. The PCC is also registered as a charity, and as such PCC members must have due regard to their duties and responsibilities as trustees under the Charities Act.
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.
6.1 Structure
Alongside the legal requirements of the PCC, the St Luke’s terms of reference require it to lead the church in the outworking of its vision. This is facilitated by the delegation of many of its responsibilities to other groups which are accountable to the PCC. The intention is to provide quality space on the PCC’s agenda for major discussions that focus on the vision, policies and strategic matters in the Church’s life. This work is done alongside the delegation and holding to account of the groups to which power and responsibilities are delegated.
The Church Mission Action Plan , as a working document, guides our strategy. The PCC now meets roughly six times a year, and more often when required.
The Standing Committee has the power to transact the business of the PCC between its meetings, subject to any direction given by the PCC. The principal purpose of the Standing Committee is to consider and plan the items of business for the PCC. It also helps to progress the work of the PCC between PCC meetings.
6.2 Risks
The PCC normally keeps up to date an approved and complete set of policies and terms of reference. A policy review was carried out in early 2022. The list of Terms of Reference and Policies is available to view in the Church Office as are the records of inspections and risk assessments. A full list of those people who carry responsibilities for church life is in the St Luke’s “Who’s Who” booklet.
The risks previously identified regarding the costs of gas & electricity continue, with our energy costs remaining high, and the grants (from the diocese and government schemes) coming to an end. Energy prices are expected to reduce slightly in 2024 and it is hoped that our newly installed solar panels will help to offset our energy costs. The estimated annual savings on our electricity bill from our solar panels, based on assumptions made when designing the system, is £2,350; however we are awaiting the installation of a smart meter, which has been requested from our energy supplier, to enable us to fully realise these savings. The PCC is also considering other measures to improve the energy efficiency of the building.
6.3 Safeguarding
The PCC has fulfilled its responsibilities as required by section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults) as follows:
-
Policies - policies for keeping children and vulnerable people safe include our Safeguarding Policy and the Young People’s Leaders Terms of Reference.
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Safeguarding Checking - All those who work with children and vulnerable people on a regular basis have been checked via the DBS process. From 2017 all PCC members are also required to be DBS checked. Records are kept and maintained by the Safeguarding Officer on the Church Office computer to ensure that every person requiring a DBS check remains current.
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Contact Details and Permission Forms – Contact details and emergency contact numbers are obtained for all young people’s activities and groups where parents/carers are not present or close at hand.
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Photography - The parents or carers of all children and young people who access our activities are reminded from time to time via the church news sheet and by permanently displayed notices that they may register their wish that no photos or videos be taken of their child for internal
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St Luke’s Church, St Albans Annual Report for 2023
church or social media, church website etc. No child is identified on the internet or social media without parental permission.
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Safeguarding Training - The Safeguarding Officer, those who work with children and vulnerable people, church wardens, PCC members and others are required to undertake safeguarding training every three years.
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Training Records - The Safeguarding Officer keeps a record of who has attended the training, and the date that they will need to be re-trained, on the Church Office computer.
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Safeguarding Training for Licensed Ministers - The diocese administers safeguarding training for clergy, readers and other lay ministers who undertake specific training every three years.
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Communication - Posters highlighting the need for people to be vigilant regarding safeguarding, along with details of the safeguarding officer, are displayed in the entrance to the building.
On-going Safeguarding Activities
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The PCC has safeguarding as a standing item on its agenda.
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All those who require training are alerted to that fact and are helped, if needed, to book onto one of the deanery training sessions.
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The Church membership are reminded from time to time that they share in the responsibility for the safety and well-being of all, with particular regard for children and vulnerable people.
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The Safeguarding Officer provides, on a yearly basis in time for the APCM, an up-to-date list of those with DBS clearance and a record of those who have received safeguarding training. This information will be displayed on a dedicated noticeboard in entrance to our building.
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St Luke’s Church, St Albans Annual Report for 2023
7 Administrative Information
This report is part one of a two-part report for the Annual Parochial Church Meeting (APCM). This part fulfils the requirements of the Charities Act 1993. Part two comprises additional reports that the PCC wish to have presented to the meeting each year.
The Parochial Church Council (PCC) is a charity and the legal body of St Luke’s Church, registered charity number 1133957. At the end of the year 2022, membership was as follows:
| The Parochial Church Council (PCC) is a charity and the legal body of St Luke’s Church, registered charity number 1133957. At the end of the year 2022, membership was as follows: |
The Parochial Church Council (PCC) is a charity and the legal body of St Luke’s Church, registered charity number 1133957. At the end of the year 2022, membership was as follows: |
|---|---|
| Eligibility | Name Role Term of office |
| Vicar: | Revd Alex Huzzey Chair Ex officio From June 2022 |
| Churchwardens: | Ster Buttle Warden From AMP 2023 (to 2027)Note 1 Ivor Thomas Warden Safeguarding From AMP 2021 (to 2025)Note 1 from PCC Sept 2019 |
| Readers: | Kath Clough Ex officio From July 2016Note 2 |
| Deanery Synod Representatives: |
Chris Swain Lay rep PCC Vice Chair From APCM 2018 to APCM 2026Note 3 Jennie Hall Lay rep From APCM 2023 to APCM 2026Note 3 Chip Crawford Lap rep From APCM 2022 to APCM 2025Note 3 |
| Elected lay representatives: |
Jo Clark Josh Kempton Nigel Harvey Peter Kaser Peter Ellam TessHackett Lay rep Lay rep Lay rep Lay rep Lay rep Layrep From APCM 2023 to APCM 2026 From APCM 2023 to APCM 2026 From APCM 2018 to APCM 2024 From PCC May 2021 to APCM 2024 From APCM 2019 to APCM 2025 From APCM 2022toAPCM 2025 |
| Co-opted Members: |
Matthew Tinson Treasurer From PCC May 2023 |
| In attendance: | Gill Kaser PCC Secretary From March 2006 |
Note 1 Churchwardens stand for re-election each year, but usually agree to stand for a term of four years.
Note 2 Ex officio, as agreed for all Readers at the APCM 2007.
Note 3 Elected for 3-year term.
This report approved by the PCC on 2[nd] May 2024
Alex Huzzey (Vicar)
On behalf of St Luke’s PCC
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St. Luke's Church, St. Albans
SOFA for the Year Ended 31 December 2023
| INCOME & ENDOWMENTSfrom: Note Donations & Legacies 2(a) Church Activities 2(b) Investments 2(c) Other Income 2(d) TOTAL INCOME EXPENDITUREon: Church Activities 3(a) Fund Raising 3(b) Other Expenditure 3(c) TOTAL EXPENDITURE ( ) Transfers between Funds 9 NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD NET INCOME/(EXPENDITURE) |
£ 147,489 28,132 2,456 545 178,622 133,947 - 16,039 149,986 28,636 28,636 149,053 177,689 Unrestricted Funds |
2022 £ 126,821 21,938 414 8,265 157,438 132,008 25 38,915 170,948 (13,510) (13,510) 162,563 149,053 |
£ 12,235 - - 137 12,372 3,609 - - 3,609 8,763 8,763 7,003 15,766 Restricted Funds |
2022 £ 2,219 - - 549 2,768 5,505 - - 5,505 (2,737) (2,737) 9,740 7,003 |
£ £ 159,724 129,040 28,132 21,938 2,456 414 682 8,814 190,994 160,206 137,556 137,513 - 25 16,039 38,915 153,595 176,453 37,399 (16,247) 37,399 16,247 - 156,056 172,303 193,455 156,056 TOTAL FUNDS 20232022 |
|---|---|---|---|---|---|
The notes on pages 14 to 18 form part of these accounts. The PCC does not have any endowmements
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St. Luke's Church, St. Albans
Balance Sheet as at 31 December 2023
| FIXED ASSETS Note Tangible Investment 5(a) Loan to Credit Union CURRENT ASSETS Debtors 6 Short Term Deposits 5(b) Cash at Bank and in Hand 5(b) LIABILITIES Creditors - Falling Due Within One Year 7 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES Creditors - Falling Due After One Year TOTAL NET ASSETS PARISH FUNDS Unrestricted 9 General Fund Designated funds (Hall, Fabric & Charity Giving) Restricted 8 Endowment |
2023 - - 11,347 - 185,304 196,651 3,196 193,455 193,455 - 193,455 34,734 142,955 15,766 - 193,455 |
2022 - - 6,683 - 152,752 159,435 3,379 156,056 156,056 - 156,056 22,271 126,782 7,003 - 156,056 |
|---|---|---|
Approved by the Parochial Church Council on 2 May 2024 and signed on its behalf by:
Alex Huzzey (Vicar)
The notes on pages 14 to 18 form part of these accounts.
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St Luke’s Church, St Albans Annual Report for 2023
Notes on Accounts
(1) Accounting Policies
The accounts (financial statements) have been prepared in accordance with Church Accounting Regulations 2006, the Charities Act 2011 and the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 102 (FRS 102) 2[nd] edition published October 2019.
These financial statements have again been prepared on an accruals basis and investments shown at market value. The financial statements 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, nor those that are informal gatherings of church members.
The trustees consider that there are no material uncertainties about the Church's ability to continue as a going concern.
Funds
Restricted Funds represent (a) income from trusts which may be expended only on those restricted objects provided in the terms of the trusts or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate fund, monies are held in the Restricted Giving Fund and as these funds are only held on short-term basis, no interest is apportioned to individual objects.
Unrestricted Funds are general funds which can be used for PCC ordinary purposes. This includes the General Fund (day-to-day activity), Hall Fund (maintenance of Hall) and Fabric Fund (maintenance of Church).
Income & Endowments
Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends and interest are accounted for when received. All other income is recognised when receivable. All incoming resources are accounted for gross (i.e. taxation is included where recoverable, such as Gift Aid).
Legacies are accounted for when is has been established there is legal entitlement; they are measurable and they are probably receivable - in accordance with Module 5 FRS 102 SORP 2019.
Expenditure
Grants and donations are accounted for when paid over, or when awarded if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and accounted for gross (i.e. taxation included where chargeable, such as VAT).
Fixed Assets
Consecrated and benefice property is not included in the accounts in accordance with s.10 (2) (a) and (c) of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property and as such not included in the accounts. These items are listed in the church’s inventory, which can be inspected (at any reasonable time). As items are acquired, the expenditure has been written off when incurred and therefore these items do not appear as assets.
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For the Year Ended 31 December 2023
St. Luke's Church, St. Albans
2 INCOME & ENDOWMENTS
| 2(a) Donations & Legacies Planned Giving: Gift Aid Donations Tax Recovered Other Collections (open plate) Grants Donations, Appeals, etc Stewardship - Gift Day Legacy 2(b) Church Activities Weekend at Home Hall Bookings PCC Fees (Funerals, etc) incl. DBF fees 2(c) Income from Investments Interest (Bank & Loan) 2(d) Other Incoming Resources Grants - General Other Income TOTAL INCOME |
General Fund Hall Fund Fabric Fund Charity Giving Restrict Giving Total 2023 Total 2022 70,677 240 70,917 67,926 16,590 1,810 18,400 16,043 4,874 196 5,070 5,152 619 60 679 1,253 22,500 22,500 45,000 33,000 3,862 8,929 12,791 5,666 5,867 1,000 6,867 - 124,989 22,500 12,235 159,724 129,040 660 26,212 26,212 19,752 1,920 1,920 1,526 1,920 26,212 28,132 21,938 12 2,444 2,456 414 12 2,444 2,456 414 6,779 545 137 682 2,035 545 137 682 8,814 127,466 26,212 24,944 12,372 190,994 160,206 |
|---|---|
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3 EXPENDITURE
| 3 | EXPENDITURE | ||||||
|---|---|---|---|---|---|---|---|
| General Fund Hall Fund |
Fabric Fund |
Charity Giving |
Restrict Giving |
Total 2023 |
Total 2022 |
||
| **3(a) ** | Church Activities Overseas Missionary and Charitable Giving: Irene Rudling Wendy Mills Hope Gardens (Bishop Samuel) Mission Aviation Fellowship Viva Network Harare Project Hands @ Work Christian Aid (DEC) Home Mission: STEP Food Bank 2:67 Project Other Restricted Giving Expenditure - Restricted Giving (note 8) |
3,000 3,000 4,500 2,000 |
720 130 75 2,684 |
720 - 130 - 3,000 3,000 75 4,500 - 2,000 - 2,684 |
720 - 120 120 3,737 4,947 387 4,500 28 2,000 - 1,446 |
||
| Ministry Costs: Diocesan Parish Share Other Clergy Costs Church Running & Maintenance Teaching, Meetings & WOW Publicity Weekend at Home Hall Running Costs Staff Costs Stationery and Administration Costs Other Expenses Diocese: Fees & Vicarage Costs Bank Charges |
70,326 306 7,678 1,681 469 19,270 18,937 547 1,034 1,080 119 |
12,500 | 3,609 | 16,109 70,326 306 7,678 1,681 469 - 19,270 18,937 547 1,034 1,080 119 |
18,005 65,145 422 7,247 685 380 942 22,306 17,964 728 2,656 951 82 |
||
| 102,177 19,270 |
12,500 | 3,609 | 137,556 | 137,513 | |||
| **3(b) ** | Fund Raising | - | 25 | ||||
| **3(c) ** | Other Expenditure Front Garden & Signage Solar Panels Church Maintenance Hall Maintenace Church Capital Expenditure Dishwasher |
587 326 |
15,126 | - 15,126 - 587 326 - |
32,915 - 2,550 - 3,450 |
||
| 326 587 |
15,126 | 16,039 | 38,915 | ||||
| TOTAL EXPENDITURE | 102,503 19,857 |
15,126 | 12,500 | 3,609 | 153,595 | 176,453 |
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4 STAFF COSTS
The church employed the following part-time staff: Church Administrator and Caretaker. Full-time Equivalent = 1
| 4(a) Payroll Wages and Salaries Social Security Costs Pension Costs (see note 4(c) below) Self Employed Staff Travel Expenses for Placement Student Staff Costs for PCC (note 3(a) above) |
Total 2023 Total 2022 17,459 16,610 1,403 1,354 18,862 17,964 75 18,937 17,964 5.4% |
|---|---|
4(b) Payments to PCC Members
Alex Huzzey received £2,700 expenses performing his role as Vicar.
£306 is direct clergy costs (see Note 3(a) ). The remainder relate to expenses incurred on behalf of the PCC (e.g. Teaching materials) Other PCC members received expenses on behalf of the PCC.
Related parties to PCC members:
- Peter Kaser (PCC Member) husband to Gill Kaser who received £16506 salary + £1403 pension as Administrator;
4(c) Church Workers Pension Fund (CWPF)
St Luke's (St Albans) PCC participates in the Pension Builder Scheme section of the Church Workers Pension Fund for lay staff. See Staff Costs (above) for the value of contributions made this year. The Church of England Pensions Board administers the Pension Builder Scheme, which is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement.
The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers. This means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable.
A valuation of the scheme is carried out once every three years. The most recent valuation was December 2019. For the Pension Builder 2014 section, the 2019 valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The next valuation is due as at 31 December 2022. Calculations for this are currently under way.
The legal structure of the scheme is such that if another employer fails, St Lukes PCC could become responsible for paying a share of that employer’s pension liabilities.
5 FIXED ASSETS, CASH & DEPOSITS
| 5(a) Investments Movements in the year: Market Value - 1 January Purchase (Disposal) of Assets Net Gain (Loss) on Annual Revaluation Market Value - 31 December 5(b) Cash and Deposits Cash at Bank - Current Cash at Bank - Savings Cash in Hand CBF Deposit COIF Charity Funds 6 DEBTORS Income Tax Recoverable Hall Income Loans / Advances Other Debtors |
General Fund Hall Fund Fabric Fund Charity Giving Restrict Giving Total 2023 Total 2022 7,428 7,428 2,000 19,121 27,972 113,437 610 15,766 176,906 150,600 970 970 152 27,519 27,972 113,437 610 15,766 185,304 152,752 General Fund Hall Fund Fabric Fund Charity Giving Restrict Giving Total 2023 Total 2022 8,303 8,303 6,683 2,888 2,888 - - - 156 156 - 8,459 2,888 11,347 6,683 |
|---|---|
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7 LIABILITIES
| Accruals (energy usage - not yet paid) Other Creditors Creditors for Goods and Services |
General Fund Hall Fund Fabric Fund Charity Giving Restrict Giving (1,208) 250 994 3,160 1,244 1,952 |
Total 2023 Total 2022 1,208 - 864 250 250 4,154 2,265 3,196 3,379 |
|---|---|---|
8 FUNDS
Restricted Fund monies can only be used for certain purposes.
The Building Fund represents funds raised through building appeals for development of our buildings. The Restricted Giving Fund holds other restricted funds not covered in the fund above.
| Opening Balance Income Transfer Expend - iture |
Closing Balance |
||||
|---|---|---|---|---|---|
| Restricted Giving Fund Vicar and Churchwardens' Account Irene Rudling Wendy Mills Hands at Work Work w. Marginalised/Vulnerable Dilys Hudson Legacy Other Missions/ Charities |
1,773 60 2,553 296 (720) 2,232 (884) 370 551 8,750 1,000 (743) 75 1,715 (1,262) |
1,833 2,129 1,348 921 8,750 257 528 |
|||
| Designated Funds Charity Giving Hall Fund Fabric Fund |
7,003 12,372 (3,609) 610 12,500 (12,500) 22,553 26,212 (19,857) 103,619 24,944 (15,126) |
15,766 610 28,908 113,437 |
|||
| 133,785 12,372 63,656 (51,092) |
158,721 | ||||
| 9 | SUMMARY OF FUND MOVEMENTS | General Fund | Hall Fund Fabric Fund Charity Giving Restrict Giving |
Total 2023 |
Total 2022 |
| Movement of Funds Opening Balance Incoming Resources Resources Expended Allocation to Charitable Giving Transfers between Funds |
22,271 178,622 (102,503) (12,500) (51,156) |
22,553 103,619 610 7,003 12,372 (19,857) (15,126) (12,500) (3,609) 12,500 26,212 24,944 |
156,056 190,994 (153,595) - - |
172,303 160,206 (176,453) - - |
|
| 34,734 | 28,908 113,437 610 15,766 |
193,455 | 156,056 | ||
| Summary of Assets by Fund Investment Fixed Assets Current Assets: Cash and Deposits Debtors |
27,519 8,459 |
27,972 113,437 610 15,766 2,888 |
185,304 11,347 |
152,752 6,683 |
|
| Current Liabilities: Liabilities (due within one year) |
35,978 1,244 |
30,860 113,437 610 15,766 1,952 |
196,651 3,196 |
159,435 3,379 |
|
| 34,734 | 28,908 113,437 610 15,766 |
193,455 | 156,056 |
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