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← The Parochial Church Council Of The Ecclesiastical Parish Of St Barnabas Ealing

2023-12-31-accounts

Charity Number: 1134041

St Barnabas, Ealing

Trustees’ Annual Report and Financial Statements

Year ending 31[st] December 2023

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The Parochial Church Council of the Ecclesiastical Parish of St Barnabas, Ealing

ANNUAL REPORT FOR THE YEAR ENDED 31st DECEMBER 2023

REFERENCE AND ADMINISTRATIVE INFORMATION

The Parish of St Barnabas is situated within the London Borough of Ealing, London W5. It is a parish church within the Willesden Episcopal Area in the Church of England Diocese of London.

Registered Charity number: 1134041

Principal Address:

St Barnabas Church, Pitshanger Lane, Ealing, London W5 1QG.

Governance and Management - Parochial Church Council (PCC)

The Parochial Church Council is a corporate body established by the Church of England under the PCC (Powers) Measure, 1956. This measure, together with the Church Representation Rules of the Church of England (2022), define the constitution of the PCC.

The PCC members (Trustees) who have served from the 1st January 2023 until the date of approval of this report are:

Ex-Officio Members:

Incumbent: Revd Justin Dodd[4] Assistant Curates: Revd Amy Merriman; Revd Fiona Jack[3] , Revd Robin Griffiths[3] , Revd Valerie Aitken Churchwardens: Ellen Coleman; Shine Raj Deanery Synod: Chris Bennett; Charles White

Elected Members: Sarah Andrews; Naomi Breen[5] , Anna Coleman[2] ; Rob Day; Miranda Gray[5] , Peter Haisman[1] ; Tora Hamerton[1] ; Tim Hart[2] ; Linda Jamil; Felicity Mather; Jack McConnel[1] ; Julian Norman; Janet Robinson; Paul Robinson[1] ; Azmaer Samuel[5] , Laura Wilson

The method of appointment of PCC members is set out in the Church Representation Rules of the Church of England. All Church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC, normally to serve a 3-year term.

4 Until August 2023

5 Until 19 May 2024

1 Until 2023 APCM on 21/05/23 2 From 2023 APCM on 21/05/23

3 Until June 2023

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

The PCC is responsible for formulating, approving, and implementing policies and strategies that meet the organisational objectives, and accord with the aims and purposes of the charity, as set out in this document. The PCC meet approximately every other month and receive financial and operational reports. The PCC has a Standing Committee which meets as required.

Bankers

HSBC NatWest 46 The Broadway 1 The Mall Ealing Ealing London W5 5JR London W5 2PL

CCLA One Angel Lane London EC4R 3AB

Independent Examiner

Siobhan Glenister, ACA For and on behalf of David Howard Chartered Accountants 1 Park Road Hampton Wick, Kingston Upon Thames KT1 4AS

Objectives and Activities

St Barnabas Church is a Church of England parish church serving the community of the Brentham Estate and the surrounding area. The PCC works with the incumbent and the curate to promote the pastoral, social and ecumenical mission of the church within the parish.

The PCC is responsible for the maintenance of the church premises and other assets. The complex comprises the Grade 2 Listed church building and the associated St Barnabas Millennium Hall, which serves both as a church hall and a wider community asset.

St Barnabas, Pitshanger Lane, is a local community hub with a thriving Anglo-Catholic congregation at its heart. As such we are a configuration of inclusive faith community, a venue for music, the arts and other festivals, a space for regular community groups and activities and the enabler of compassionate projects in the service of others (the elderly, young families and those struggling with food insecurity in particular). There are three core strands to our ministry and mission: the worship of God; growth in discipleship; depth of faith and the service of each other and our community.

The PCC is committed to serving all those who live and work in the geographical parish, the congregation, the broader Pitshanger community and London Borough of Ealing and anyone who makes use of our buildings.

The church has a strong musical and choral tradition, which is central to the worship at St Barnabas. Our services are intended as a living demonstration of faith put into practice through prayer, scripture, music and sacrament.

When planning our activities for the year the incumbent and the PCC take into account the Charity Commission's guidance on public benefit and on charities for the advancement of religion. We try to assist all parishioners to live out their faith through worship, faith formation and social action, and also through our pastoral care and outreach work, which extends beyond the immediate congregation. It follows that the church premises and grounds must be maintained to a high standard, and both look and feel welcoming.

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

THE ACHIEVEMENTS AND PERFORMANCE FOR 2023

This report is an overview of key activities and notable events that took place in the life of the church in 2023. This year we entered an Interregnum after it was announced that our Vicar of almost 10 years, Father Justin Dodd, would be departing in August 2023.

Ministry/Serving Team

We have said many goodbyes across the year to long-serving members of our Ministry / Serving team. The first came from Robin Griffiths, who after a year’s training as an Ordinand left us at the beginning of June to take up curacy among the villages of Coventry. Later that month, Mother Fiona Jack, a long-time member of the congregation who had served as a curate and leading member of the church for several years, also left us for a Chaplaincy position at the Anglican Church of All Saints in Tenerife. It was then that our Vicar of nearly 10 years, Father Justin Dodd, announced he had been appointed Canon Missioner at Sheffield Cathedral, and would be leaving mid-August. Finally, in 2024 we also said our last goodbye to Amy Merriman, who sacrificed what would have otherwise been a much calmer and more standard year of training to help us through this uncertain period.

Community

Our regular community activities continued to run throughout the year.

The Memory Café continues to help local people suffering from memory loss, loneliness and/or isolation and also carers. Along with tea and cake, there are physical activities, games, singing and conversation and we would like to thank Mother Valerie Aitken and her team for creating such a supportive environment.

The Food Pantry (food bank) continues to support local people struggling with the cost of living. We would like to thank Janet Robinson and her team for running the Food Pantry and members of the congregation and visitors who have donated food and other goods or who have made monetary donations to support its vital work.

Through the production of the Parish Profile, we outlined our key priorities as a community going into the future, namely creating a space for older children and teenagers, facilitating more community activities and events with support of a larger volunteering pool, and dedicating time to pastoral care for congregants and community.

Services

Through the Interregnum period we have maintained our regular services at St. Barnabas. This has included:

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

Children’s Church (ages 5-8) has continued to take place during regular services in the large hall. Susie Candy, with the help of Rob Day, has also introduced a group for older children in Year 5 + that is now meeting regularly.

Events

While events took a backseat in the latter half of this year due a focus on the process of hiring a new vicar, we have still had a few highlights to celebrate. Our Pitshanger Pictures, designed to align with themes of some Sunday services, held showings of both West Side Story (2021) and Pride. We also held a well-attended Coronation Day screening, and in the summer enjoyed the warm weather with a Brass Band and Cream Teas event. Music fundraising recitals were also coordinated and performed by our choral scholars.

Volunteering

Despite the dramatic changes in leadership this year, we have stayed remarkably consistent in our attendance, offerings and general support of our community. This is a testament to the collective generosity present in our many volunteers, who have done well to embrace this year as an opportunity for growth, taking on new responsibilities and increasing our trust in each other as a team. We would also like to take the time to honour Peter Haisman, who provided many integral years of service to our community and who had an intimate knowledge of our history and systems. He will be greatly missed.

Governance

In June 2023 we saw the appointment of our part-time Operations Manager, Sanjit Sil. In light of the Interregnum, and the departure of several key leaders at St Barnabas, the remaining ministry and the Churchwardens quickly pulled together to plan for how the Church would be managed while we went through the process of appointing a new Vicar. We are incredibly grateful to Valerie Aitken, Felicity Mather and Amy Merriman for helping to manage what were a number of unexpected responsibilities. We are also grateful to other members of the PCC such as Anna Coleman, who took on the challenging role of treasurer as well as taking over several of Peter Haisman’s duties this year. Between our team and the support of the PCC and congregation, we have managed to steer the ship relatively steady despite limited resources.

Music

This year we welcomed our new Director of Music, Harry Guthrie, who has quickly fitted in with our choir and has been successfully leading them with a more ambitious repertoire. The Junior Choir has also returned to more regular rehearsals and has been building their skills so they are beginning to join some of our regular services. With the reintroduction of Evensongs at some of our key points in the Church calendar, and with continuation of the Gospel Choir joining our services at the start of each month, we have able to use music to deepen and expand our worship. A big thank you to all our musicians who have contributed to the beautiful music we have made this year.

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

Financial Review

Overview

As always, St Barnabas PCC is very grateful to those who give regularly to the church, for example through the Parish Giving Scheme. In addition to other forms of financial giving, 2023 saw the reintroduction of voluntary cash donations, e.g. for visitors to the church, during the Offertory in Sunday services (since this was stopped for social distancing reasons during the Covid-19 pandemic) while retaining the use of the church card machine as an alternative.

A ‘Warm Spaces’ grant was successfully obtained from Ealing Council in October 2023 and has helped support, for example, the St Barnabas Memory Café. There were generous financial donations (in addition to food donations) to the St Barnabas Food Pantry, supporting an increasing number of people in need during the cost of living crisis.

Church events (benefiting both the local community and church finances) included Pitshanger Pictures, a Coronation Day screening and a Brass Band and Cream Teas event. Music fundraising recitals have taken place to help meet the cost of employing two new choral scholars.

The church and halls continue to provide income through hirers. Prices of hall hiring were raised to help meet increased costs due to inflation. Before leaving St Barnabas in 2023, the incumbent organised for a hall hire company (Sharesy) to take over the management of regular hall hirers, while a newly employed operations manager took over church hiring and one-off hall bookings. The services of a paid bookkeeper were also introduced during 2023 to help organise the financial accounts.

In addition, the PCC thanks the many volunteers who give their time and skills for free.

The PCC continues to review costs and spending to ensure financial prudence whilst also enabling the mission, work and contribution of St Barnabas to the church community and beyond.

Detailed review

The total receipts on unrestricted funds were £247,007 (£232,261 reported for 2022 in the previous finance report). Restricted receipts were £4,137 (£10,171 reported for 2022) including £711 of investment income on restricted funds. Details are included in the Financial Statements.

Giving in 2023 was received through a number of routes. The principal channels for donation combine both online and physical options including banking orders, Parish Giving Scheme, Church Desk, ‘SumUp’ card reader and cash in Gift Aid envelopes. Total voluntary income was £136,029 (total giving in 2022 was reported as £109,416) of which £1,499 is noted ~~a~~ s restricted giving. This increase includes a generous legacy as well as the continued generosity of our donors.

Regular, as well as occasional hall and church hirers resulted in an income stream of £86,689 (£111,010 reported for 2022). Costs include a commission charge from the hall hire company and part of the salary of the operations manager.

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

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Independent Examiner's Report to the Trustees of Parish of St Barnabas, Ealing

I report to the trustees on my examination of the financial statements of The Parochial Church Council Of The Ecclesiastical Parish Of St Barnabas Ealing (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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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Siobhan Glenister, ACA

For and on behalf of David Howard Chartered Accountants

1 Park Road Hampton Wick Kingston Upon Thames KT1 4AS

31-10-2024 Dated: .........................

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31[st] December 2023

Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Note £ £ £ £ £ £
Income and endowments from:
Donations and legacies
 2(a) 134,531 — 1,499 — 136,029 109,416
Grants 2(b) — — 1,500 — 1,500 6,141
Church activities 2(c) 86,689 — — — 86,689 111,010
Activities for generating funds 2(d) 24,945 — 428 — 25,373 15,236
Investments 2(e) 842 — 711 — 1,553 629
Total income 247,007 — 4,137 — 251,144 242,433
Expenditure on:
Raising funds
 3(a) 8,786 — — — 8,786 8,210
Church activities
 3(b) 168,571 — 4,444 — 173,015 187,660
Staff costs 36,055 — — — 36,055 21,709
Total expenditure 213,412 — 4,444 — 217,856 217,579
Net income / (expenditure)
resources before transfer 33,595 — (307) — 33,288 24,854
Transfers
Gross transfers between funds – in 4 — — 2,439 — 2,439 —
Gross transfers between funds – out 4 (2,439) — — — (2,439) —
Other recognised gains /
losses — — — — — —
Net movement in funds 31,156 — 2,132 — 33,288 24,854
Total funds brought forward 937,258 — 32,104 — 969,362 944,508
Total funds carried forward 968,414 — 34,236 —
1,002,650		 969,362

The notes on pages 11 to 18 form part of these accounts

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

BALANCESHEETat 3l stDECEM BER2023
At3LlL2l2023 At3ut2l2022
Note L f
Fixedassets 5
Tangibleassets 852,366 856,607
852,366 856,606
Currentassets
Debtors 6 11,435 2,748
Sequestrationaccount 898
Cashat bank and in hand r44,632 125,285
156,965 L27,433
Liabilities
Creditors: Amounts fatting dueinoneyear 7(a) 6,681 74,678
6,681 L4,678
Netcurrentassets lesscurrentliabitities 150,284 Ltz,755
TotaIassets[esscurrenttiabilities 1,002,650 969,362
Totalnetassetstessliabilities 1,002,650 969,362
Represented byFunds:
Unrestricted 4
GeneraIFund 968,474 937,258
Restricted 4
FlowerFund (1s6)
MemoryCaf6 Fund 1,010
Youth MusicFund 32,675 37,964
PantryFund 707 140
SingerFund
Funds ofthe church 1,002,650 969,362

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Parish of St Barnabas, Ealing

Notes to the Financial Statements for the year ended 31st December 2023

1 ACCOUNTING POLICIES

1.1 Basis of financial statements

The financial statements have been prepared under the Church Accounting Regulations 2006, in accordance with the Charities SORP (FRS 102) second edition – October 2019[1] , and the Charities Act 2011.

Parish of St Barnabas, Ealing constitutes a public benefit entity within the meaning of FRS102. The financial statements include all transactions, assets and liabilities for which the Trustees (PCC) are responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor to those that are informal gatherings of church members.

The PCC considers that Parish of St Barnabas, Ealing is a going concern, since at the current level of unrestricted reserves there is adequate support for the activities planned for 2024 and for the foreseeable future. Therefore, these accounts are prepared on a going concern basis.

The financial statements have been prepared under the historical cost convention with assets and liabilities recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) effective 1[st] January 2019, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1[st] April 2005 which has since been withdrawn.

1 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 (FRS 102) (effective 1 January 2019).

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

1.2 Fund Accounting

Unrestricted Funds are funds that are available to be spent on the PCC’s general purposes in furtherance of the objectives of the charity.

Designated Funds are general funds set aside by the PCC for use in the future. Designated funds remain unrestricted, and the PCC may move any surplus to other unrestricted funds.

Restricted Funds comprise revenue donations or grants for a specific activity intended by the donor. Any balance within a particular restricted fund remaining at year-end is carried forward within that fund. The aim and use of each individually material restricted fund is set out in Section 4(a) of these notes.

1.3 Incoming Resources

In principle, incoming resources are recognised when:

  1. the PCC becomes legally entitled to the benefit of use of the resources;

  2. their ultimate receipt is virtually certain; and

  3. The monetary value can be measured with sufficient reliability.

Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Investment income is accounted for when receivable. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain, and the amounts due are readily quantifiable. Licensing income and rental income arising from the letting of church premises is recognised when due. All incoming resources are accounted-for gross.

1.4 Resources Expended

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 Common Fund contribution expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted-for gross.

1.5 Liabilities

All debts owed by the church at year-end are listed in Section 7(a) of these notes, and shown in total on the Balance Sheet.

Amounts that the church is committed to paying at some time after the end of the 2023 financial year, to be financed from 2024 cash flow, are listed in Section 7(b) of these notes.

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

2 INCOME AND ENDOWMENTS

2(a) Donations and legacies

2(a) Donations and legacies
Stewardship income
PGS Giving
Loose plate collections
One-off Gift Aid gifts
Sum Up Donations
Donations appeals etc
Donations for Flowers
Donations for Music Equipment
Donation for Musician Sponsorship
Donation for Food Pantry & Fuel
Tax recoverable on Gift Aid
Tax Recovered on PGS Giving
Legacies
Other funds generated
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
40,842
-
-
-
40,842
60,869
19,424
-
-
-
19,424
-
1,215
-
-
-
1,215
-
1,137
-
30
-
1,167
20,184
1,974
-
-
-
1,974
10,203
4,955
-
139
-
5,093
-
-
-
75
-
75
202
19
-
-
-
19
225
252
-
-
-
252
1,008
441
-
1,255
-
1,696
1,620
10,041
-
-
-
10,041
-
3,734
-
-
-
3,734
-
50,000
-
-
-
50,000
-
497
-
-
-
497
15,104
134,531
—
1,499
—
136,029
109,416

2(b) Grants

Grants
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
1,500
1,500
6,141
—
—
1,500
—
1,500
6,141

2(c) Income from church activities

Fees for weddings and funerals
Church hall lettings - One Off
Church hall lettings - Regular
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
651
—
—
—
651
2,641
29,125
—
—
—
29,125
-
56,913
—
—
—
56,913
108,369
86,689
—
—
—
86,689
111,010

2(d) Activities for generating funds

Fund Raising
Concerts
Pitshanger Pictures & Events
Church Hire
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
68
—
344
—
413
14,407
9,671
—
84
—
9,755
830
1,907
—
—
—
1,907
-
13,299
—
—
—
13,299
-
24,945
—
428
—
25,373
15,236

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

2(e) Investments

Bank & building society interest
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
842
—
711
—
1,553
629
842
—
711
—
1,553
629

3 EXPENDITURE

3(a) Raising funds
Costs of fêtes & other events
Concerts
Pitshanger Pictures & Events
Church Hire
Other
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£
£
£
£
£
£
300
—
—
—
300
-
4,367
—
—
—
4,367
6,739
266
—
—
—
266
550
3,852
—
—
—
3,852
-
—
—
—
—
—
921
8,786
—
—
—
8,786
8,210

3(b) Expenditure on church activities

Total Total
Unrestricted Designated Restricted Endowment 2023 2022
£ £ £ £ £ £
Charitable Giving & Discretionary 3,519 — — — 3,519 3,509
Food Pantry and Fuel Poverty - — 1,256 — 1,256 888
General Refreshments 1,059 — — — 1,059 -
Charity Hospitality & Kitchen 99 — — — 99 845
Sponsored Singer — — 1,575 — 1,575 1,320
Common Fund 64,738 — — — 64,738 61,764
Statutory Fees 1,095 — — — 1,095 -
Assistant staff costs 95 — — — 95 2,329
Working expenses of incumbent 2,516 — — — 2,516 -
Vicar's telephone 876 — — — 876 3,047
Parish training and mission 240 — — — 240 440
Church running - insurance 5,358 — — — 5,358 5,634
Church office - telephone & Internet 3,213 — — — 3,213 3,645
Church Office - IT support etc 1,619 — — — 1,619 3,975
Photocopying 1,955 — — — 1,955 2,508
Church Desk 2,079 — — — 2,079 1,548
Church Office - General 1,591 — — — 1,591 1,220
Organ / piano tuning 1,392 — — — 1,392 2,658
Lay Clerks, Musicians & Singers 8,191 — 1,382 — 9,573 2,029
Misc Music 387 — — — 387 574
Church maintenance 1,540 — — — 1,540 11,635
Security/Alarm 3,828 — — — 3,828 3,350
Cleaning 2,360 — — — 2,360 2,756
Upkeep of services & Mission 568 — — — 568 2,469
Service Flowers 338 — 231 — 569 400
Upkeep of churchyard 5,796 — — — 5,796 -
Subscriptions 426 — — — 426 40

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

3(b) Expenditure on church activities (continued)

Music and TV Licenses
Miscellaneous Expense
Depreciation
Bank Charges
Virtual Ministry Assistant
Church running - electric
Church running - gas
Church running - water
Hall running - Cleaning
Hall running - electricity
Hall running - gas
Hall running - insurance
Hall running - maintenance
Hall running - water
Hall running - Hospitality & Kitchen
Accounting payroll, Examinations
London Diocese
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2023
2022
£ £ £ £
£ £
889
—
—
—
889
1,054
325
—
—
—
325
501
4,240
—
—
—
4,240
4,241
158
—
—
—
158
-
8,301
—
—
—
8,301
10,871
1,830
—
—
—
1,830
7,687
13,800
—
—
—
13,800
14,654
1,173
—
—
—
1,173
-
7,830
—
—
—
7,830
8,267
522
—
—
—
522
1,668
1,356
—
—
—
1,356
2,861
5,358
—
—
—
5,358
4,914
5,909
—
—
—
5,909
547
983
—
—
—
983
1,682
449
—
—
—
449
1,006
571
—
—
—
571
5,618
—
—
—
—
—
3,506
168,571
—
4,444
—
173,015
187,660

4 SUMMARY OF FUND MOVEMENTS

Unrestricted
General Fund
Total Unrestricted Funds
Restricted
Flower Fund
Memory Café Fund
Youth Music Fund~~#~~
Pantry Fund
Singer Fund
Total Restricted Funds
Total All Funds		 Brought
Income
Expenditure Transfers
Gains &
Carried
Forward
Losses
Forward
£
£
£
£
£
£
937,258
247,007
213,412
(2,439)
—
968,414
937,258
247,007
213,412
(2,439)
—
968,414
—
75
231
—
—
(156)
—
1,500
490
—
—
1,010
31,964
711
—
—
—
32,675
140
1,334
766
—
—
707
—
518
2,957
2,439
—
—
32,104
4,137
4,444
2,439
—
34,236
969,362
251,144
217,856
—
—
1,002,650

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

Purpose of the restricted funds:

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Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

5 FIXED ASSETS

Fixed assets have been capitalised if they can be used for more than one year, and cost at least £1,000. For 2023 these have been depreciated on a straight-line basis according to their notional useful service life, as indicated in the table below.

Notional Life (years)
2023
Remaining
£
Freehold buildings
845,026
Land
2,000
Live-streaming Equipment
1
2,861
Boiler
2
1,994
Music speakers
1
485
Total Fixed Assets
£852,366		 2022
£
845,026
2,000
5,862
2,991
727
£856,606

The depreciation charged for the year was £4,240

6 DEBTORS

As at 31/12/23, the PCC were due to receive the following amounts to which they were entitled in relation to 2023 activities:

Church Hire
Unrestricted
Church Hall lettings
Unrestricted
Food Pantry donations
Restricted
HMRC Gift Aid & GASDS
Unrestricted
Other
Total Debtors		 2023
£
2,362
3,783
616
4,675
-
£11,435		 2022
£
-
-
-
1,647
500
£2,148

Page 17

Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

7(a) Creditors: Amounts falling due in one year

Independent Examiner’s fees are brought into the accounts on a current year basis, so that the amount indicated for 2023 represents the anticipated future charge for examination of the 2023 accounts.

Independent Examiner’s fees
British Telecom
London Diocesan Fund
Music fees & expenses
Church flowers expenses
Miscellaneous invoices pending
Total Liabilities		 2023
£
5,520
212
350
253
184
162
£6,681		 2022
£
5,520
239
-
127
-
8,792
£14,678

(b) Diocesan parish contribution

The PCC offered to pay a total of £65,000 to the Diocese of London during 2023, as its “Common Fund” contribution. As shown in Note 3(b), £64,738 of this pledge this was paid during 2023, with the remainder due to be paid during 2024. This payment represents a share of the total cost of clergy stipends, clergy housing, and Diocesan support.

The PCC has offered to pay £67,600 Common Fund contribution to the Diocese during 2024.

Page 18

Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements

8 STAFF COSTS AND EMPLOYEE BENEFITS

Note: Detailed comparative figures for 2022 not obtainable owing to change of accounting system.

2023 2022
Wages and salaries (Gross) £32,800 £18,454
Employer social security costs (Gross) £296 Nil
Employer social security costs (Net) Nil Nil
Employer pension contributions £101 Nil
Average number of employees 4.75 2.75

The number of employees on the payroll increased during the year from 2, during January, to 7 during December.

The Net employer social security cost is the cost after deduction of the Government’s NICs Employment Allowance which has been claimed by the PCC. Entitlement within this allowance was processed directly by the contracted payroll processing organisation. For the fiscal year 2023/24, the limit of this allowance available to the PCC was £5,000; for 2024/25, the limit remains the same as £5,000.

The people employed throughout the year by the PCC were as follows: Operations Manager; Verger/Handyman; Families Minister; Director of Music; musician; choral scholars.

No employee of the PCC received total remuneration (excluding employer pension costs) exceeding £60,000.

The PCC and the Operations Manager are considered to be the key management personnel of the charity. There were no employee benefits to key management personnel in the previous or current years.

9 RELATED PARTIES

During 2023, no members of the PCC were paid for services rendered, or had personal out-of-pocket expenses reimbursed.

Page 19

Parish of St Barnabas, Ealing 2023 Annual Report & Financial Statements