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2025-12-31-accounts

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 2025

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 2025

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:

Bringing God’s grace to life

Everything we do at St Luke’s is about building grace-filled relationships:

2025 has been about growing these three priorities:

Page 1

St Luke’s Church, St Albans Annual Report for 2025

3 Review of the Year

3.1 Church Attendance

Attendance in person at regular 10am services has stayed consistent throughout 2025, with an average of 77 in 2024 to 84 in 2025 (this data removes ‘special’ Sundays such as baptisms and festivals):

There were 113 (119 in 2024) names on the Church Electoral Roll as of the end of 2025, of whom 58 were not resident within the parish, with 55 in the parish.

Average attendance at the 10am service in October 2025 is noted in the table below.

Our services continue to be livestreamed each week, with an average of 50 views each week in 2025.

Church
Attendance
2021 2022 2023 2024 2025
10am Sunday
Service:
48 69 66 72 83
Midweek traditional
communion
n/a n/a 12 13 14
St Luke’s at Six n/a n/a n/a n/a 43
Total: 48 69 78 85 140

In-person attendance was 118 in 2025 (110 in 2024) at the Nativity Service, with 89 in 2025 (103 in 2024) at the Carol Service and 54 in 2025 (57 in 2024 ) at the Midnight Service. A Christingle service was organised on Wednesday afternoon, 18 December 2025 and attracted a total of 80 people in 2025 (113 people in 2024). 123 people in 2025 (114 people in 2024) attended our Christmas Day Celebration. The Carols in the Park event in Highfield Park attracted around 300 in 2025 (300 in 2024). 132 attended in 2025 (119 attended in 2024) on Easter Day.

Children and young people’s groups continued throughout 2025. The midweek youth group continues to meet every Wednesday, and a new younger midweek group began during 2025. We also took a group of teenagers to the Satellites festival for the first time this year.

A new Pathfinders group began in September. We are enormously indebted to the team, and to Becki Chafe’s guidance and hard work during the time she has been with us.

Page 2

St Luke’s Church, St Albans Annual Report for 2025

3.2 Community

Our community connections grew strongly during 2025.

Our community meal has continued throughout 2025 and St Luke’s is now responsible for sourcing and cooking the majority of the food served.We are really grateful to our team of extremely committed St Luke’s volunteers who have made it possible to continue this week on week, in particular David Warren, Patrick Craig, Alex Butler, Helen Cullen, Geraldine Edgington and Judy Mardell.

We also have begun termly game nights, which draw in many of our younger people, and we’re grateful to Ster and Bobbie Curran for organising those.

Schools work continued with a team of four people from St Luke’s going in to do 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 RE support for Y7-11. Significant thanks go to Chris Swain, Patrick Craig and Becki Chafe for their time, creativity and energy in developing this work.

Our partnership with Highfield Park Trust continued, cross-promoting each other’s events, and delivering a third and even more successful ‘Carols in the Park’ initiative in December which attracted more than 300 people, and for which Patrick Craig formed a community choir to lead the singing.

We continue to deliver monthly communion services at the Orchard care home.

In addition, our coffee morning, Knit and Natter, Tea & Tots and Sharing Stories groups have continued to be appreciated throughout 2025.

3.3 PCC

The PCC met 6 times in person during 2025. Various committees and teams met between meetings and reported to the PCC as required.

3.4 Ministry Team

The ministry team continued to grow significantly in 2025 and broadened to include a much more diverse range of voices and experiences. In addition to Rev Robert Donald (PTO[1] ), Kath Clough (Reader), Chris Swain (Discipleship Enabler), David Warren (Pioneer Enabler) Jennie Hall (Lay Leader of Worship), Becki Chafe (ordinand) and Rev Rosie Illingworth (chaplain at St Albans High School for Girls), we also welcomed Patrick Craig our curate. Chip Crawford began her training as a reader, with the warm support of the PCC.

1 PTO (Permission to Officiate) is the bishop’s authorisation that allows clergy who are not licensed—typically retired ministers—to carry out limited ministry within the diocese.

Page 3

St Luke’s Church, St Albans Annual Report for 2025

3.5 Worship Development

We have continued to build up our 10am service, with live music at every service during 2025. We are indebted to Hannah and Mike Goatly, as well as Alex Butler, Hilary Swain, Tommy and Isabelle Promod for leading our sung worship in church. We also have been hugely blessed by the skills and experience of Patrick Craig, who has led worship and grown the worship leading team, bringing in singers and musicians for key moments in the year, particularly Christmas.

We also launched a new monthly evening service during 2025, a more reflective service with a longer worship slot and time for prayer, which has drawn in a congregation of around 30-45 including some who are new to the church.

There has been active provision for children at every single 10am service in 2025 too, a combination of Kids Church, all-age services and holiday craft projects. A summer craft project built and decorated a series of artistic creations depicting the six days of creation which then became the focus of our all-age back to school service - we are particularly indebted to Becki Chafe for masterminding this.

Our 11.30am midweek communion runs after Coffee Morning and continues to be appreciated by members of our community.

25 people did a Lent Course looking at unanswered prayer, five homegroups continue to meet regularly, we did two Alpha courses in 2025, one in Spring term, and one in autumn term. This led to an adult baptism service in September and a confirmation service at St Luke’s in November, the first in over 25 years, where 7 St Luke’s members were confirmed.

3.6 Pastoral Care, Safeguarding

Pastoral Care Coordinators

Our network of pastoral care coordinators continues to look out for our congregation and has been reimagined for relaunch in 2026.

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. Becki Chafe is our Safeguarding Officer and has made sure that everybody is up to date with DBS and training, and we now have an all-green Parish dashboard. 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 (Becki Chafe), a churchwarden (Ster Curran or William Watts) 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.

Page 4

St Luke’s Church, St Albans Annual Report for 2025

4 Financial Review

Overall, we had a surplus of £43,367 (vs surplus of £41,161 in 2024). Total Income ( see Note 2 ) increased by £11,294 (£199,817 vs £188,523 in 2024) due mainly to diocesan payments towards the rental of a house for our curate (£10,500). Total Expenditure ( see Note 3 ) increased by £9,088 (£156,450 vs £147,362 in 2024) mainly due to £14,195 in costs related to the rental of a house for our curate and several items of capital expenditure (including replacement fire doors £4,555 and replacement fire alarm £894), offset by a reduction in hall running costs.

4.1 Income and Endowments

Unrestricted Total Income increased slightly (£187,540 vs £186,255 in 2024).

Donations – unrestricted donations rose £5,366 (£155,366 vs £150,000 in 2024).

Planned giving rose slightly (£78,336 vs £74,712 in 2024) reflecting the continued growth in membership and a number of new regular donors during the year (including several following the Stewardship Sunday in October). The PCC therefore expects this increased regular giving to continue into 2026.

We continue to receive income (grant) from “The Church Lands”, a local charity set-up by St Peter’s Church many years ago - owning a number of properties in St Albans, which distributes surplus income to the St Albans parish churches of St Peter’s (80%), St Paul’s (10%) and St Luke’s (10%). Our grant income from this charity rose slightly (£48,750 vs £47,250 in 2024). The charity forecasts that they will continue to distribute payments at a similar level over the next few years.

Collection plate income (generally cash donations) reduced (£363 vs £737 in 2024) and remains low compared to the historic trend. This represents a general movement away from cash donations and we have seen large growth in the number of donations via card payments.

To support the growth in contactless/card payments, the PCC invested £56 in setting up a “giving station” to improve the giving experience for card payments and enable gift aid to be claimed on these donations. Total donations via card increased significantly (£3,947 vs £2,760 in 2024), and in addition we were able to claim an additional £296 in gift aid for payments made during 2025. Donations via card are reported under “Donations, Appeals etc”.

Church Activities (£27,301) is mainly made up of Hall Bookings (£24,639) which reduced slightly (£26,743 in 2024) due to less one-off bookings. We also received £924 in donations towards the costs of our Youth group attending the Satellites youth festival (see costs in expenditure item: Teaching & Meetings below)

PCC Fees (from funerals & banns) £1,738 includes £670 Fees which has since been passed on to the Diocese (as expenditure item: Diocese Fees).

Other Incoming Resources (£11,514) increased significantly (vs £2,190 in 2024) due to £10,500 received from the Diocese towards the rental of a house for our curate. We also received a grant of £500 from our county councillor’s locality budget to pay for kitchen repairs. Both of these are treated as restricted income.

Excluding these payments, other income reduced significantly due to an insurance claim paid in 2024.

Restricted Donations Income (£1,277 - detailed in Note 8 ) reduced (vs £2,268 in 2024) as there were no specific appeals in 2025.

Investments We don’t hold long-term investments. Interest income reduced slightly (£4,359 vs £4,458 in 2024) reflecting the general reduction in bank interest rates in 2025. Interest has been allocated across the different funds based on the fund balances.

Page 5

St Luke’s Church, St Albans Annual Report for 2025

4.2 Expenditure

Total expenditure was £156,450 compared to £147,362 in 2024. Expenditure on Church Activities increased by £7,258 (£149,890 vs £142,632 in 2024). This is primarily due to costs associated with renting a house for our curate (£14,195 see below) offset by a reduction in hall running costs (£5,008).

Mission & Charitable Giving includes £12,500 (Charity Giving) support of charities via our Mission Committee. Restricted Giving £2,155 comprises payments of monies (Restricted Giving) received for specific purposes during 2024 & 2025. Members continue to support Irene Rudling, allowing us to continue to send financial support during her retirement. We hold £1,732 available for distribution by Vicar & Churchwardens, along with monies collected on behalf of various other charities ( Note 8 ). The PCC agreed to use the funds previously donated to support our work with marginalised and vulnerable people to support continuing to run the weekly community meal when St Albans Community Pantry reduced the regularity of their support, and we have spend £363 in purchasing equipment and ingredients to run this.

Parish Share reduced slightly (£70,743 vs £71,001 in 2024). Other Clergy Costs (£855 vs £281 in 2024) relate to expenses of our Vicar and Curate. These increased in 2025 due to our curate joining in June, and our vicar attending a retreat.

The PCC entered into a tenancy guarantee agreement in respect of Curate Housing Costs and is making monthly payments for the rental of a house, and the associated water bills (with the Diocese paying 75% of the rental costs as noted above)

Church Running Costs increased slightly (£7,314 vs £6,298 in 2024). This was driven by an increase in our insurance premium at the end of a three-year agreement, the costs of visiting worship leaders and general increases in running costs.

Hall Running Costs reduced significantly (£16,616 vs £21,624 in 2024) due to a reduction in cleaning costs following a change of supplier and reduced frequency, the resignation of our caretaker, reduced costs of maintaining the fire alarm following previous repairs and a scheduled electrical inspection completed in 2024. This figure also includes the cost of kitchen repairs (funded by the grant from our county councillor’s locality budget).

Our solar panels (installed in 2023) continue to outperform the forecast given prior to installation. During 2025 we exported £405 of electricity and saw an increase in rate from 3p/kWh at the start of the year to 12p/kWh at the end. We estimate that in addition to the payments received for the energy exported, we saved around £1,300 on our energy bills due to usage of the electricity generated.

Teaching & Meetings Costs increased (£2,268 vs £1,328 in 2024). This is driven by £1,270 costs for our Youth group to attend the Satellites festival (offset by £924 income resulting in a net cost of £346) and partially offset by reduced costs due to less “Holy Cow” events.

Staff Costs remained stable (£20,703 vs £20,284 in 2024) as the cost of annual pay increases (in line with Diocesan pay scales) was offset by our caretaker resigning in August.

Other Expenses reduced (£855 vs £1,643 in 2024) as there were no significant costs during 2025 compared to previous years.

Bank Charges remained stable (£111 vs £116 in 2024).

Other Expenditure includes Capital Expenditure of £4,555 for the purchase of replacement fire doors in the church and toilet corridor, £894 for replacement of the fire alarm control panel and £900 for our architect to inspect and assess the church roof and rainwater capacity to address the long-standing water ingress.

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St Luke’s Church, St Albans Annual Report for 2025

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 page 13) Unrestricted Funds increased by £44,247 to £266,128 (from £221,881 reserves at the end of 2024).

Cash at Bank ( Note 5 ) increased to £270,441 (£230,336 in 2024) in-line with the growth in reserves. This balance is split between CAF Bank & Metro Bank (to utilise specific services and benefit from protection under the Financial Services Compensation Scheme – which increased from £85,000 to £120,000 per bank in December 2025).

Debtors ( Note 6 ) shows £7,221 Gift Aid recovered tax from HMRC (received February 2026), unpaid hall user and funeral invoices (received January 2026) and payments due for energy generated by our solar panels (still outstanding – see below). It also includes the security deposit paid to the landlord of the house rented by our curate.

Creditors ( Note 7 ) includes amounts due to be paid to suppliers/late expense claims (paid in January 2025).

Due to a configuration error with our electricity meter, our energy supplier has been unable to issue invoices to us since August 2025 , for both the energy imported from the grid and the energy exported from our solar panels. These accounts include accruals for the estimated amounts for both the import (debtor) and export (creditor) payments due. We have a complaint case open with our energy supplier regarding this issue and expect it to be resolved shortly.

The PCC recognises a future liability regarding the remaining 5 months of the tenancy agreement on the house rented for our Curate, on which the PCC has signed a rental guarantee agreement and is making the monthly rental payments. There is a likelihood this arrangement may continue to the expected end of the Curacy in May 2028.

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 (£31,000) to cover emergency situations that may arise from time to time. The reserves remain above this level; however this is due to 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 £44,096 (vs £35,335 in 2024) and £160,331 (vs £138,796 in 2024) respectively.

The additional reserves in our General and Fabric funds will be used to carry out upcoming church repairs, support in our plans for recruitment of a youth worker and to meet any unforeseen income shortfalls.

Charity Giving (a designated fund) represents £610 (£610 in 2024) remaining balance at the disposal of the Mission Committee.

Restricted Giving (a restricted fund) balance of £11,857 (£12,735 in 2024) are donations received for specific purposes (shown in Note 8 ). This has reduced in 2025 due to the distribution of donations for other charities received in 2024 being passed on during 2025.

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St Luke’s Church, St Albans Annual Report for 2025

4.5 Related Parties

All PCC members are trustees under the Charities Act 2011 under which disclosure must be made of transactions involving trustees and 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 Gill Kaser, the wife of Peter Kaser a PCC member, in the paid position as Church Administrator (£1,486).

During the year, St Luke’s provided a tenancy guarantee and associated rental payments in respect of accommodation provided for our Curate Rev Patrick Craig who, as a member of the PCC, is also a trustee. The transaction was authorised by the PCC in accordance with the charity’s financial ‑ procedures. The trustee concerned did not take part in any discussion or decision making relating to this arrangement.

Under an agreement with the diocese, 75% of the rental cost during the current tenancy is reimbursed to the PCC. This reimbursement arrangement does not alter the classification of the transaction as a trustee benefit or related party transaction.

The total value of support provided during the year was:

The total value of support provided during the year was:
Description Amount (£)
Rent paid by the PCC (7 months) 14,000
Reimbursement received from diocese (75%) 10,500
Net cost to the PCC after reimbursement 3,500

5 Plans for the Future

St Luke’s developed a new Mission Action Plan in 2025, focused around our three strategic values, all of which support the existing thought of ‘Bringing God’s grace to life’:

In terms of what that looks like moving forward:

Blessing: We continue to deliver our community meal each Tuesday, to grow our relationships with local schools and with Highfield Park Trust and the Orchard, in addition to a new relationship with Macintyre.

Believing: We will continue to deepen our congregation’s engagement with worship via our weekly 10am services and monthly evening service and through offering Alpha and Lent courses.

Belonging: we continue to be a congregation who like to spend time with one another. Homegroups continue, and various events including a talent night, termly games nights, and a quiz night are planned as well as various other social events during the year.

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St Luke’s Church, St Albans Annual Report for 2025

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 Finance

The PCC is responsible for all parish finance, its management and control, including the appointment of a treasurer. Members of the PCC are responsible for the keeping of accounting records, which disclose with reasonable accuracy the financial position of the PCC and will enable it to ensure the financial statements of the Church comply with the Church Accounting Regulations 2006, the Charities Act 2011and the Charities SORP (FRS 102) 2019 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - 2nd Edition October 2019.

6.3 Risks

The PCC normally keeps up to date an approved and complete set of policies and terms of reference. A policy review was carried during 2025. 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.

Energy prices remain higher than historic levels but appear to have stabilised and we continue to budget for these increased costs. The solar panels installed in 2023 are performing above the forecast, and we have seen an increase in export tariffs helping to offset these costs.

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St Luke’s Church, St Albans Annual Report for 2025

6.4 Safeguarding

The Parish is committed to the safeguarding of children and vulnerable adults and to supporting those who have been victims of abuse, as well as those who may present a risk to others. The PCC has complied with the duty under Section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have due regard to the House of Bishop’s guidance on safeguarding children and vulnerable adults). The PCC have adopted all the House of Bishops’ Safeguarding Policies and Practice Guidance, as well as “Promoting a Safer Church” (child protection and vulnerable adults policy) and the Domestic Abuse statement.

  1. Policies - policies for keeping children and vulnerable people safe include our Safeguarding Policy and the Young People’s Leaders Terms of Reference.

  2. 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 securely by the Safeguarding Officer to ensure that every person requiring a DBS check remains current.

  3. 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.

  4. 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 church or social media, church website etc. No child is identified on the internet or social media without parental permission.

  5. 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.

  6. 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.

  7. Safeguarding Training for Licensed Ministers - The diocese administers safeguarding training for clergy, readers and other lay ministers who undertake specific training every three years.

  8. 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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St Luke’s Church, St Albans Annual Report for 2025

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 2025, 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 2025, 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 2025, membership was as follows:
Eligibility Name
Role
Term of office
Vicar: Revd Alex Huzzey
Chair Ex officio
From June 2022
Curate: Revd Patrick Craig
Ex officio
From June 2025
Churchwardens: Ster Buttle
Warden
From AMP 2023 (to 2027)Note 1
William Watts
From AMP 2025 (to 2029)Note 1
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
Lay rep
From APCM 2022 to APCM 2026Note 3
Elected lay
representatives:
Alex Butler
Justine Elbourne-Cload
Geraldine Edgington
Jodie Promod
Jo Clark
Peter Kaser
Lay rep
Lay rep
Lay rep
Lay rep
Lay rep
Layrep
From APCM 2025 to APCM 2028
From APCM 2025 to APCM 2028
From APCM 2025 to APCM 2026
From APCM 2024 to APCM 2027
From APCM 2023 to APCM 2026
From PCC May2021 to APCM 2027
Co-opted
Members:
Matthew Tinson
Treasurer
From PCC May 2023
Becki Chafe
Safeguarding
From APCM 2025
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 19[th] May 2026

Alex Huzzey (Vicar) On behalf of St Luke’s PCC

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St Luke’s Church, St Albans Annual Report for 2025

Charity No. 1133957

Independent Examiner’s Report

to the Parochial Church Council (PCC) of St Luke’s Church, St Albans

This report on the accounts of the PCC for the year ended 31 December 2025 is in respect of an examination under the Charities Act 2011 (“the Act”).

Respective responsibilities of the PCC and Independent Examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement under Section 144(2) of the Act does not apply and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Statement

My examination was carried out in accordance with the General Directions given by the Charity Commissioners under section 145(5)(b) of the Act and to be found in the PCC Accountability guidance, 5th edition incorporating Charities SORP (FRS 102) 2nd Edition October 2019.

My examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanation from you as members of the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner's statement

In connection with my examination, no material matters have come to my attention which gives me reasonable cause to believe that in any material respect:

● the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Signed:

J R Eke. Date: 13[th] May, 2026

John Robert Eke

Fellow of the Association of Charity Independent Examiner Soarview, 4 Stable Court, Malborough, Devon TQ7 3FB

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St. Luke's Church, St. Albans

SOFA for the Year Ended 31 December 2025

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)
£
155,366
27,301
4,359
514
187,540
136,735
66
6,494
143,295
44,245
44,245
221,881
266,126
Unrestricted
Funds
2024
£
150,000
29,607
4,458
2,190
186,255
137,333
-
4,730
142,063
44,192
44,192
177,689
221,881
£
1,277
-
-
11,000
12,277
13,155
-
-
13,155
(878)
(878)
12,735
11,857
Restricted
Funds
2024
£
2,268
-
-
-
2,268
5,299
-
-
5,299
(3,031)
(3,031)
15,766
12,735
£
£
156,643
152,268
27,301
29,607
4,359
4,458
11,514
2,190
199,817
188,523
149,890
142,632
66
-
6,494
4,730
156,450
147,362
43,367
41,161
43,367
41,161
234,616
193,455
277,983
234,616
TOTAL FUNDS
20252024
£
£
156,643
152,268
27,301
29,607
4,359
4,458
11,514
2,190
199,817
188,523
149,890
142,632
66
-
6,494
4,730
156,450
147,362
43,367
41,161
43,367
41,161
234,616
193,455
277,983
234,616
TOTAL FUNDS
20252024
188,523
142,632
-
4,730
147,362
41,161
41,161
193,455
234,616

The notes on pages 15 to 19 form part of these accounts. The PCC does not have any endowmements

Page 13

St. Luke's Church, St. Albans

Balance Sheet as at 31 December 2025

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)
TOTAL Unrestricted Funds
Restricted
8
Endowment
2025
-
-
12,481
-
270,441
282,922
4,939
277,983
277,983
-
277,983
61,089
205,037
266,126
11,857
-
277,983
2024
-
-
7,969
-
230,336
238,305
3,689
234,616
234,616
-
234,616
47,140
174,741
221,881
12,735
-
234,616

Approved by the Parochial Church Council on 19th May 2026 and signed on its behalf by:

Alex Huzzey (Vicar)

The notes on pages 15 to 19 form part of these accounts.

Page 14

St Luke’s Church, St Albans Annual Report for 2025

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 and designated funds including the 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.

Page 15

For the Year Ended 31 December 2025

St. Luke's Church, St. Albans

2 INCOME & ENDOWMENTS

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
Satellites Youth Festival
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 PRE-TRANSFERS
Transfer to Charity Giving Fund
TOTAL INCOME POST-TRANSFERS
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
78,096
240
18,352
60
3,831
363
24,375
24,375
5,974
977
78,336
74,712
18,412
17,633
3,831
4,473
363
737
48,750
47,250
6,951
7,463
-
130,991
24,375
1,277
156,643
152,268
924
24,639
1,738
924
24,639
26,743
1,738
2,864
2,662
24,639
27,301
29,607
872
872
2,615
4,359
4,458
872
872
2,615
4,359
4,458
500
109
405
10,500
500
11,014
2,190
109
405
11,000
11,514
2,190
134,634
25,916
26,990
12,277
199,817
188,523
(12,500)
12,500
122,134
25,916
26,990
12,500
12,277
199,817
188,523

Page 16

3 EXPENDITURE

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
Home Mission:
St Albans Community Pantry
Marginalised/Vulnerable
Food Bank
STEP
2:67 Project
Other Restricted Giving
Expenditure - Restricted Giving (note 8)
Ministry Costs:
Diocesan Parish Share
Curate Housing Costs
Other Clergy Costs
Church Running & Maintenance
Teaching, Meetings & WOW
Publicity
Weekend at Home
Hall Running Costs
Staff Costs
Stationery and Administration Costs
Other Expenses
Parochial Fees paid to Diocese
Bank Charges
3(b) Fund Raising
3(c) Other Expenditure
Front Garden & Signage
Solar Panels
Church Maintenance
Hall Maintenace
Church Capital Expenditure
Dishwasher
TOTAL EXPENDITURE
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
720
300
3,000
3,000
473
363
4,500
150
2,000
149
720
720
-
1,348
300
-
-
-
3,000
3,000
3,473
4,321
-
465
363
-
-
378
4,650
4,500
2,000
2,000
-
-
149
1,067
12,500
2,155
70,743
3,695
10,500
855
7,314
2,268
413
16,116
500
20,703
492
855
670
111
14,655
17,799
70,743
71,001
14,195
855
281
7,314
6,298
2,268
1,328
413
637
-
-
16,616
21,624
20,703
20,284
492
522
855
1,643
670
1,099
111
116
108,119
16,116
12,500
13,155
149,890
142,632
66
5,455
1,039
66
-
-
-
-
-
5,455
940
1,039
-
-
3,790
-
-
1,039
5,455
6,494
4,730
108,185
17,155
5,455
12,500
13,155
156,450
147,362

Page 17

4 STAFF COSTS

The church employed the following part-time staff: Church Administrator and Caretaker. Full-time Equivalent = 1

NOTE : the caretaker position has been vacant since 1/9 due to resignation

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
2025
Total
2024
18,981
18,601
1,550
1,491
20,531
20,092
172
191
20,703
20,283
2.1%

4(b) Payments to PCC Members

Alex Huzzey received £2,353 expenses performing his role as Vicar.

£558 is direct clergy costs (see Note 3(a) ). The remainder relate to expenses incurred on behalf of the PCC (e.g. Teaching materials) Patrick Craig received £406 expenses performing his role as Curate.

£211 is direct clergy costs (see Note 3(a) ). The remainder relate to expenses incurred on behalf of the PCC (e.g. Teaching materials) Patrick Craig also received payments made on his behalf for a rental property during the year - see written note 4.5 (related parties) Other PCC members and close family members received expenses on behalf of the PCC. These transactions were supported by appropriate receipts, and authorised in accordance with the PCCs financial procedures.

Related parties to PCC members:

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 Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022. The next valuation is due as at 31 December 2025. For the Pension Builder 2014 section, the 2022 valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

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
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
22,939
29,179
44,328
160,331
610
11,857
1,197
22,939
15,582
246,305
214,190
1,197
564
53,315
44,328
160,331
610
11,857
270,441
230,336

6 DEBTORS

DEBTORS
Income Tax Recoverable
Curate House Security Deposit
Hall Income
Loans / Advances
Other Debtors
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
8,170
2,308
2,003
8,170
6,211
2,308
-
2,003
1,758
-
-
-
-
10,478
2,003
12,481
7,969

Page 18

7 LIABILITIES

LIABILITIES
Accruals (energy usage - not yet paid)
Other Creditors
Creditors for Goods and Services
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
1,983
250
2,454
252
1,983
301
-
250
250
2,706
3,741
2,704
2,235
4,939
3,689

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.

Restricted Giving Fund
Vicar and Churchwardens' Account
Irene Rudling
Hands at Work
St Albans Community Pantry
Work w. Marginalised/Vulnerable
Dilys Hudson Legacy
Other Missions/ Charities
Other Restricted Funds
HCC Locality Grant
Diocesan Curate Housing Payments
Designated Funds
Charity Giving Fund
Hall Fund
Fabric Fund
Opening
Balance
Income
Transfer
Expend -
iture
Closing
Balance
1,732
1,597
246
(720)
100
533
(473)
198
8,750
(363)
257
299
300
(599)
500
(500)
10,500
(10,500)
1,732
1,123
160
198
8,387
257
12,735
12,277
(13,155)
610
12,500
(12,500)
35,335
25,916
(17,155)
138,796
26,990
(5,455)
11,857
610
44,096
160,331
187,476
65,183
12,500
(48,265)
216,894

9 SUMMARY OF FUND MOVEMENTS

SUMMARY OF FUND MOVEMENTS
Movement of Funds
Opening Balance
Incoming Resources
Resources Expended
Allocation to Charitable Giving
Transfers between Funds
Summary of Assets by Fund
Investment Fixed Assets
Current Assets:
Cash and Deposits
Debtors
Current Liabilities:
Liabilities (due within one year)
General Fund
Hall
Fund
Fabric
Fund
Charity
Giving
Fund
Restrict
Giving
Fund
Total
2025
Total
2024
47,140
35,335
138,796
610
12,735
134,634
25,916
26,990
12,277
(108,185)
(17,155)
(5,455)
(12,500)
(13,155)
(12,500)
12,500
234,616
193,455
199,817
188,523
(156,450)
(147,362)
-
-
-
-
61,089
44,096
160,331
610
11,857
277,983
234,616
53,315
44,328
160,331
610
11,857
10,478
2,003
270,441
185,304
12,481
11,347
63,792
46,331
160,331
610
11,857
2,704
2,235
282,922
196,651
4,939
3,196
61,089
44,096
160,331
610
11,857
277,983
193,455

Page 19