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

2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St Barnabas, Ealing, London Registered Charity Number 1134041

St Barnabas Church, Ealing

Trustees’ Annual Report and Financial Statements

Year ended 31[st] December 2024

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

ANNUAL REPORT

FOR THE YEAR ENDED 31st DECEMBER 2024

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 2024 until the date of approval of this report are:

Ex-Officio Members:

Incumbent: Revd Sarah Howard-Jones[4] Churchwardens: Ellen Coleman; Shine Raj Deanery Synod: Chris Bennett; Kui Hoi Lo[2] Elected/Co-opted Members: Rev’d Valerie Aitken[ 2] ; Sarah Andrews; Nicholas Barnes[ 2] ; Naomi Breen[ 1] ; Anna Coleman; Rob Day; Grace England[ 2] ; Miranda Gray[ 3] ;Dilys Griffiths[ 2] ; Ian Hamerton[ 2] ; Tim Hart; John Hudson[2] ; Linda Jamil; Felicity Mather; John Newbegin[ 2] ; Julian Norman[ 1] ; Janet Robinson; Azmaer Samuel[ 1] ; Charles White; 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.

1 Until 2024 APCM on 19/05/24 2 From 2024 APCM on 19/05/24 3 Until April 2024

4 From 24 June 2024

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Parish of St Barnabas, Ealing 2024 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, a Finance Committee and a Premises Committee which meet as required.

Bankers

HSBC NatWest CCLA 46 The Broadway 1 The Mall One Angel Lane Ealing Ealing London EC4R 3AB London W5 5JR London W5 2PL

Independent Examiner

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 Ministry Team 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

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

the immediate congregation. It follows that the church premises and grounds must be maintained to a high standard, and both look and feel welcoming.

THE ACHIEVEMENTS AND PERFORMANCE FOR 2024

This report is an overview of key activities and notable events that took place in the life of the church in 2024. For the first half of the year, we still had a vacancy for an incumbent but at the end of June we were delighted to welcome our new vicar, Sarah Howard-Jones.

Ministry Team

Our new vicar Sarah Howard-Jones is ably supported by Valerie Aitken, Felicity Mather and Jenny Krige from the Ministry Team who also helped lead and manage the pastoral and spiritual life of the church during the Interregnum.

Community

Our regular community activities continued to run throughout the year.

The Memory Café meets every Thursday morning in the church and continues to help local people suffering from memory loss, loneliness and/or isolation and also carers. A large group from our local residential home for those with dementia also come regularly and newcomers are always welcome. 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 of volunteers for creating such a supportive environment.

The Food Pantry (food bank) has been operating since 2020 and continues to support local people struggling with the current economic climate and rising costs. There are currently 48 regular customers, averaging between 17 and 22 a week. We would like to thank Janet Robinson and her volunteer 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. The people that come to our Food Pantry frequently express how thankful they are to receive this support.

Pastoral care is also an essential part of the St Barnabas ethos. Pastoral issues are discussed regularly at Ministry Team meetings, which are held weekly. If someone is house-bound, otherwise isolated, or in great need, one of the Ministry Team will undertake a home visit and take Home Communion if requested.

Services

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

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

Children’s Church (ages 5-8) has continued to take place in the large hall during regular Sunday services. The youth group for older children from Year 5 onwards is now established and meet regularly in the ‘upper room’ during the regular Sunday services. We thank Helen Ward, Susie Candy and the other volunteers who plan and run and support the sessions.

Events

Following the installation of our new vicar in the summer, we have been pleased to reintroduce community and fundraising events. The Frost Fair before Christmas included mince pies and mulled wine, festive goods on offer, a brass band and crafts for children. Pitshanger Pictures returned with a showing of the classic silent film ‘The Cabinet of Dr Caligari’. Music fundraising recitals were also coordinated and performed by our choral scholars.

Volunteering

The new leadership at St Barnabas has inspired great support from our congregants this year. Within the PCC, several new members have dedicated many hours of their time to reviewing and managing financial and organisational matters. Whenever a request for volunteers is made during services, at least three people come forward. Our day to day operations continue to run smoothly thanks to the on-going support of long serving volunteers.

A highlight this year has been the return of the Frost Fair, made possible by the many people who donated gifts, performed music, cooked food, served drinks, manned tables and ran activities. We hope to harness this energy and generosity for future events.

Outside of St Barnabas, several of our congregation members dedicated their time in December to help the Ealing Churches Winter Night Shelter. They have visited other local churches around the borough, who have been very grateful for the additional numbers.

Governance

In June, we welcomed our new vicar, Sarah Howard-Jones. In addition, our PCC welcomed several new and returning members who have taken on active roles in governance. Unlike our previous committee, which focused on maintaining the Church’s operations without a vicar, this year we have begun implementing streamlining and cost-saving measures that will benefit us for many years to come.

In particular, our reformed Finance Committee has undertaken significant work in reviewing our spending and reporting. They have investigated several years’ worth of information and dealt with unexpected roadblocks calmly and decisively. We’d like to extend a special thank you to Anna Coleman, John Newbegin and John Hudson, who have voluntarily given many hours of their time working in the background to provide us with a clearer understanding of our financial future.

Our Premises Committee has also restarted several initiatives that were put on hold last year, particularly the investigations required to purchase a new boiler while maintaining the Diocese aim to be Net-Zero by 2030. Despite the challenges in this area, progress is being made.

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

Music

This year our volunteer regular choir led by our Director of Music, Harry Guthrie, has continued to expand the Church’s repertoire and provide us with ambitious and beautiful music. Members of the Junior Choir are now regularly singing with the adults, performing to an admirable standard. Harry has also brought in students from a local school to support the upper voice sections. The choir has also performed for choral evensongs during key times in the church calendar. Our Choral Scholars have further supported our musical efforts by organising and performing in fundraising concerts.

On the first Sunday of each month the Gospel Choir, led by Henry Tozer, has continued to support our morning services. The Gospel Choir continues to offer a space for non-classical singers, or singers who want a more community-based choir and form of singing.

We thank both Harry Guthrie and Henry Tozer for their continued leadership in this space, Hugh Mather for his excellent organ playing, and all our talented singers.

Financial Review

Overview

2024 has been a challenging year for St Barnabas finances. The PCC recognised that there would be a significant deficit by the end of 2024, partly due to additional costs during the Interregnum.

With the arrival of our new vicar in Summer 2024, a new Finance Committee was formed to properly analyse the church’s finances, look for savings and plan how to increase income.

The Finance Committee and PCC agreed to cuts to services that were no longer needed at the end of the Interregnum, e.g. the HR service for paid staff. The PCC and Ministry team agreed that there was no longer a need to pay the “Virtual Ministry Assistant” in the U.S. who were producing the weekly service booklets and e-newsletters and that this could be done within St Barnabas, saving a significant cost. A virtual telephone answering service was also considered unnecessary and therefore cut. It was also agreed that weekly photocopied service booklets were too costly and that from 2025 seasonal booklets would be produced instead. Further savings to be implemented in 2025 have been planned.

After a quiet year for fundraising events during the Interregnum, the end of 2024 saw such events beginning to return, including Pitshanger Pictures and the Frost Fair. The PCC are planning more fundraising events for 2025.

Although St Barnabas continues to be grateful to those who give to the church financially, the PCC recognised that stewardship and financial giving had reduced in 2024 (again, linked to the Interregnum) so the PCC has planned a significant giving campaign for early 2025. In addition to encouraging regular giving, e.g. through the Parish Giving Scheme, opportunities for cash giving during Sunday services has continued and this was extended to Noisy Mass services in 2024.

Parishioners and others have given generously to the St Barnabas Food Pantry fund and Memory Café fund during 2024 and this has helped support the needs of the local community.

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

St Barnabas continues to raise funds through hall hiring for both regular hirers and one-off events and through church hire e.g. concerts. The PCC decided that contracting a hall hire company in 2023, to manage and develop hall hiring, had not proved cost effective and that future hiring in 2025 would be managed in-house by the St Barnabas Operations Manager. The Finance Committee and the Premises Committee are now considering how to increase income from hall and church hiring e.g. increasing advertising.

St Barnabas has continued to use the services of a paid bookkeeper in 2024, recognising this is necessary due to the complex finances of the church.

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.

St Barnabas is very grateful to the many volunteers who give their time and skills for free.

Detailed review

The total receipts on unrestricted funds were £197,875 (£247,007 reported for 2023 in the previous finance report). Restricted receipts were £7,009 (£4,137 reported for 2023) including £1,216 of investment income on restricted funds. Details are included in the Financial Statements.

Giving in 2024 was received through a number of routes. The principal channels for donation combine both online and physical options including bank standing orders, Parish Giving Scheme, Church Desk, ‘SumUp’ card reader and cash in Gift Aid envelopes. Total voluntary income was £91,729 (total giving in 2023 was reported as £136,029) of which £5,299 is noted as restricted giving.

Regular, as well as occasional hall and church hirers resulted in an income stream of £103,057 (£99,337 in 2023). Costs include a commission charge from the hall hire company and part of the salary of the operations manager.

Fundraising activities brought in £4,436 (£12,075 in 2023) of income principally from admission charges or donations but also from hospitality. After taking account of costs, the contribution to St Barnabas was £3,519.

Our contribution to the Diocesan Common Fund (which pays clergy stipends, pension, housing and training and contributes to the wider work of the Church of England) was £67,602 in 2024 (64,738 in 2023).

Energy costs (gas and electricity) for the church and halls were £22,628 (£17,508 reported for 2023).

Charitable giving included £2,319 to Citizens UK (including Ealing Citizens) which works and campaigns on social justice issues.

2024’s net movement of incoming & outgoing funds was a deficit of £24,572 on unrestricted funds, and a deficit of £2,107 on restricted funds, totalling a deficit of £26,680 for the year (a surplus of £33,288 reported for 2023 thanks to a legacy of £50,000).

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

At 31st December 2024, the sum of the all bank, investment deposit and on hand balances was £127,703, allowing for amounts payable to and by the PCC.

Reserves policy

It is PCC policy to maintain a balance on unrestricted funds of at least three month’s unrestricted payments to smooth out fluctuations in cash flow and to cover emergency situations that may arise from time to time. For 2024, this equated to an average 3-monthly spend of £55,612. As at 31/12/24, the cash balance held on unrestricted funds, together with the amounts payable to and by the PCC was £104,781. Since in the foreseeable future major improvements will be necessary to the church heating plant, the PCC consider it prudent to retain the surplus reserves on deposit for the time being.

It is our policy to invest our funds balances not required for immediate use with the CCLA CBF Church of England Deposit Funds.

Approved by the Parochial Church Council and signed on its behalf by:

smear llec.( Dated: &-4.1See Revd Sarah Howard Jones Trustee

Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

Page 8

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 2024.

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

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.

Signed: Dated: 06-04-2025

Siobhan Glenister, ACA

For and on behalf of David Howard Chartered Accountants

1 Park Road Hampton Wick Kingston Upon Thames KT1 4AS

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 31[st] December 2024

Unrestricted Designated Restricted Endowment Endowment Total Total
funds funds funds funds 2024 2023
Note £ £ £ £ £ £
Income and endowments from:
Donations and legacies
 2(a) 86,430 — 5,299 — 91,729 136,029
Grants — — — — — — 1,500
Church activities 2(b) 3,007 — — — 3,007 651
Activities for generating funds 2(c) 106,999 — 494 — 107,493 111,411
Investments 2(d) 1,438 — 1,216 — 2,654 1,553
Total income 197,875 — 7,009 — 204,884 251,144
Expenditure on:
Raising funds
 3(a) 5,846 — — — 5,846 8,786
Church activities
 3(b) 176,755 — 9,116 — 185,871 181,618
Employment costs 39,846 — — — 39,846 27,452
Total expenditure 222,447 — 9,116 — 231,563 217,856
Net income / (expenditure)
resources before transfer (24,572) — (2,107) — (26,680) 33,288
Transfers
Gross transfers between funds – in 4 9,236 — 12,527 — 21,763 2,439
Gross transfers between funds – out 4 (30) — (21,733) — (21,763) (2,439)
Other recognised gains /
losses — — — — — —
Net movement in funds (15,366) — (11,313) — (26,680) 33,288
Total funds brought forward 968,414 — 34,235 — 1,002,649 969,361
Total funds carried forward 953,047 — 22,922 — 975,970 1,002,649

The notes on pages 12 to 20 form part of these accounts

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

BALANCE SHEET at 31%* DECEMBER 2024

==> picture [408 x 514] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |At|31/12/2024|At|31/12/2023| |Note|£|£| |Fixed|assets|5| |Tangible|assets|848,266|852,366| |848,266|852,366| |Current|assets| |Debtors|6|20,576|11,435| |Sequestration|account||898| |Cash|at|bank|and|in|hand|112,453|144,632| |133,029|156,965| |Liabilities| |Creditors:|Amounts|falling|due|in|one|year|7(a)|5,326|6,681| |5,326|6,681| |Net|current|assets|less|current|liabilities|127,703|150,284| |Total|assets|less|current|liabilities|975,970|1,002,649| |Total|net|assets|less|liabilities|975,970|1,002,649| |Represented|by|Funds:| |Unrestricted|4| |General|Fund|953,047|968,414| |Restricted|4| |Apse|Restoration|Fund|9,500|—| |Vicar’s|Discretionary|Fund|—|=| |Flower|Fund|(97)|(156)| |Memory|Café|&|Fuel|Poverty|Fund|3,344|1,010| |Choral|Scholars|Fund|(2,142)|_| |Food|Pantry|Fund|1,403|707| |Music|Fund|10,915|32,674| |Funds|of the|church|975,970|1,002,649|

----- End of picture text -----

Approved by the Parochial Church Council and signed on its behalf by:

Signed: yon AN Dated: 6- ir, Zs Revd Sarah Howard Jones Trustee

The notes on pages 12 to 20 form part of these accounts

Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

Page 11

Parish of St Barnabas, Ealing

Notes to the Financial Statements

for the year ended 31st December 2024

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 2025 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 2024 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 2024 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 2024 Annual Report & Financial Statements

2 INCOME AND ENDOWMENTS

2(a) Donations and legacies

(a) Donations and legacies
Total Total
Unrestricted Designated Restricted Endowment 2024 2023
£ £ £ £ £ £
Stewardship income 33,731 — — — 33,731 40,842
PGS Giving 19,189 — 218 — 19,407 19,424
Gift Aid — Envelopes 130 — — — 130 —
Other Planned Giving 2,200 — — — 2,200 —
Loose plate collections 8,885 — — — 8,885 1,215
Giving through church boxes 309 — — — 309 —
Coffee money 322 — — — 322 —
One-off Gift Aid gifts 540 — — — 540 1,167
All SumUp Donations 2,676 — — — 2,676 1,974
Donations, appeals etc 4,156 — 20 — 4,176 5,093
Donations: Flowers — — 466 — 466 75
Donations: Music Equipment — — — — — 19
Donations: Musician Sponsorship — — 485 — 485 252
Donations: Food Pantry, Fuel Poverty — — 920 — 920 1,696
Donations: Memory Café — — 3,141 — 3,141 —
Tax recoverable on Gift Aid 10,486 — — — 10,486 10,041
Tax Recovered on PGS Giving 3,807 — 50 — 3,857 3,734
Legacies — — — — — 50,000
Other funds generated — — — — — 497
Total 86,430 — 5,299 — 91,729 136,029

2(b) Income from church activities

Fees for weddings and funerals
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2024
2023
£
£
£
£
£
£
3,007
—
—
—
3,007
651
3,007
—
—
—
3,007
651

2(c) Activities for generating funds

Fund Raising
Concerts
Pitshanger Pictures & Events
Church Hall lettings — one-off
Church Hall lettings — regular
Church Hire
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2024
2023
£
£
£
£
£
£
2,750
—
494
—
3,244
413
—
—
—
—
—
9,755
1,192
—
—
—
1,192
1,907
22,302
—
—
—
22,302
29,125
62,621
—
—
—
62,621
56,913
18,134
—
—
—
18,134
13,299
106,999
—
494
—
107,493
111,411

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

2(d) Investments

(d) Investments
Bank & building society interest
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2024
2023
£
£
£
£
£
£
1,438
—
1,216
—
2,654
1,553
1,438
—
1,216
—
2,654
1,553

3 EXPENDITURE

3(a) Raising funds
(a) Raising funds
Costs of fêtes & other events
Concerts
Pitshanger Pictures & Events
Fund-raising Hospitality & Kitchen
Administration
Bookstall costs
Other PCC property upkeep
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2024
2023
£
£
£
£
£
£
104
—
—
—
104
300
—
—
—
—
—
4,367
813
—
—
—
813
—
70
—
—
—
70
266
3,771
—
—
—
3,771
3,852
538
—
—
—
538
—
550
—
—
—
550
—
5,846
—
—
—
5,846
8,786

3(b) Expenditure on church activities

Total Total
Unrestricted Designated Restricted Endowment 2024 2023
£ £ £ £ £ £
Charitable Giving & Discretionary 3,387 — 800 — 4,187 3,519
Food Pantry and Fuel Poverty — — 492 — 492 1,256
Memory Café expenditure — — 2,234 — 2,234 —
General Refreshments 1,201 — — — 1,201 1,059
Charity Hospitality & Kitchen — — — — — 99
Sponsored Singer — — — — — 1,575
Common Fund 67,602 — — — 67,602 64,738
Statutory Fees — — — — — 1,095
Assistant staff costs — — — — — 95
External Bookkeeper 3,500 — — — 3,500 4,458
Working expenses of incumbent 711 — — — 711 2,516
Ceremony Fees & Costs 100 — — — 100 —
Vicarage water rates 480 — — — 480 —
Vicarage expenses 8,107 — — — 8,107 —
Vicar's telephone — — — — — 876
Parish training and mission 258 — — — 258 240
Church running — insurance 6,388 — — — 6,388 5,358
Church office — telephone & Internet 3,825 — — — 3,825 3,213
Church Office — IT support etc 48 — — — 48 1,619
Church Office — General 739 — — — 739 1,591
Photocopying 3,319 — — — 3,319 1,955
Church Desk 2,760 — — — 2,760 2,079
Organ / piano tuning 3,411 — — — 3,411 1,392
Deputy Organist 330 — — — 330 275
Lay Clerks, Musicians & Singers 1,948 — 3,451 — 5,399 9,573

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

3(b) Expenditure on church activities (continued)

Misc Music
Children and Families expenses
Church maintenance
Security/Alarm
Cleaning
Upkeep of services & Mission
Service Flowers
Upkeep of churchyard
Maintenance
Subscriptions
Music and TV Licenses
Miscellaneous Expense
Depreciation
Bank Charges
Visiting speakers / locums
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
Governance costs — Examination fee
Total		 Total
Total
Unrestricted Designated Restricted Endowment
2024
2023
£
£
£
£
£
£
807
—
1,732
—
2,539
387
21
—
—
—
21
—
2,246
—
—
—
2,246
1,540
368
—
—
—
368
3,828
2,404
—
—
—
2,404
2,360
1,964
—
—
—
1,964
568
157
—
407
—
564
569
—
—
—
—
—
5,796
9,145
—
—
—
9,145
3,870
60
—
—
—
60
426
1,038
—
—
—
1,038
889
—
—
—
—
—
325
4,100
—
—
—
4,100
4,240
297
—
—
—
297
158
166
—
—
—
166
—
4,625
—
—
—
4,625
8,301
2,775
—
—
—
2,775
1,830
13,766
—
—
—
13,766
13,800
38
—
—
—
38
1,173
8,902
—
—
—
8,902
7,830
4,163
—
—
—
4,163
522
1,924
—
—
—
1,924
1,356
4,568
—
—
—
4,568
5,358
624
—
—
—
624
5,909
1,472
—
—
—
1,472
983
112
—
—
—
112
449
978
—
—
—
978
571

1,920
—
—
—
1,920
—
176,755
—
9,116
—
185,871
181,618

Page 16

Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

4 SUMMARY OF FUND MOVEMENTS

Unrestricted
General Fund
Total Unrestricted Funds
Restricted
Apse Restoration Fund
Vicar’s Discretionary Fund
Flower Fund
Memory Café & Fuel Poverty Fund
Choral Scholars Fund
Food Pantry Fund
Music Fund
Total Restricted Funds
Total All Funds		 Brought
Income
Expenditure Transfers
Gains &
Carried
Forward
Losses
Forward
£
£
£
£
£
£
968,414
197,875
222,447
9,206
—
953,047
968,414
197,875
222,447
9,206
—
953,047
—
—
—
9,500
—
9,500
—
—
800
800
—
—
(156)
466
407
—
—
(97)
1,010
3,141
2,234
1,427
—
3,344
—
979
3,121
—
—
(2,142)
707
1,187
492
—
—
1,403
32,674
1,236
2,062
(20,933)
—
10,915
34,235
7,009
9,116
(9,206)
—
22,922
1,002,649
204,884
231,563
—
—
975,970

Restricted Fund Details

Apse Restoration Fund

This fund was set up to restore and preserve the wall paintings created by James Clark at the East end of the church. They have deteriorated over the years due mainly to water damage.

Vicar’s Discretionary Fund

This fund has been set up so that the Vicar may make discretionary payments to parishioners in need.

The Flower Fund

This fund was setup to pay for flowers in church on Sundays and especially on Feast Days (i.e. Easter etc). People make donations to these funds, and they also make donations for flowers in church on the anniversary of a spouse’s death.

The Memory Café & Fuel Poverty Fund

This fund 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. The Memory Café also provides a warm space for people struggling with fuel poverty.

Choral Scholar’s Fund

The fund was setup for a specific arrangement regarding the sponsored soprano in the choir where the singer's costs were covered by the value of a sponsored donation and related gift aid. Additionally the choir occasionally gave concerts to raise funds for the paid choral scholars.

Page 17

Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

Food Pantry

A food bank was setup to support local people struggling with the cost of living. Donations to this fund are made both in cash which is used to buy food, and in kind.

Music Fund

A Music Fund was created many years ago by a £20,000 legacy donation. The fund was for music generally. By 2016 the fund had reduced to some £10,000 as it was at the time partly being used to pay for the Ley Clerks.

Note: There has been some doubt in recent years over what funds actually existed and what amounts were held in them. A detailed review of old records and accounts was carried out in late 2024 by the Treasurer and Finance Committee to finally establish the correct position. For that reason, the comparative figures shown in the 2023 accounts do not match the correct position, as the detailed review had not been completed in time for the preparation of the 2023 accounts. It was noted in the 2023 accounts that further research would be conducted during 2024 to resolve the position.

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 2024 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)
2024
Initial
Remaining
£
Freehold buildings
845,026
Land
2,000
Live-streaming Equipment
4
0
—
Boiler
4
1
997
Music speakers
4
1
243
Total Fixed Assets
£848,266		 2023
£
845,026
2,000
2,861
1,994
485
£852,366

The depreciation charged for the year was £4,100

Page 18

Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

6 DEBTORS

As at 31/12/24, the PCC were due to receive the following amounts to which they were entitled in relation to 2024 activities:

o 2024 activities:
Church Hire
Unrestricted
Church Hall lettings
Unrestricted
Food Pantry donations
Restricted
HMRC Gift Aid & GASDS
Unrestricted
Total Debtors		 2024
£
—
5,415
—
15,161
£20,576		 2023
£
2,362
3,783
616
4,675
£11,435

7 CREDITORS

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

Independent Examiner’s fees
British Telecom
London Diocesan Fund
Charitable Giving & Discretionary
Music fees & expenses
Church flowers expenses
Church maintenance
Hall Running — Kitchen
Miscellaneous invoices pending
Total Liabilities		 2024
£
1,920
—
—
1,068
1,667
72
518
60
21
£5,326		 2023
£
5,520
212
350
—
253
184
—
—
162
£6,681

(b) Diocesan parish contribution

The PCC offered to pay a total of £67,600 to the Diocese of London during 2024, as its “Common Fund” contribution. This sum was paid in full and on time. The Common Fund contribution 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 2025.

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements

8 STAFF COSTS AND EMPLOYEE BENEFITS

2024 2023
Wages and salaries (Gross) £42,253 £32,800
Employer National Insurance cost (Gross) £539 £296
Employer National Insurance cost (Net) £135 Nil
Employer pension contributions £203 £197
Average number of employees 6.17 4.75

The number of employees on the payroll reduced during the year from 7, during January, to 5 during August.

The Net Employer National Insurance cost is the cost after deduction of the Government’s NIC Employment Allowance which has been claimed by the PCC. Entitlement within this allowance was processed directly by the contracted payroll processing organisation. For the tax years 2023/24 and 2024/25, the limit of this allowance available to the PCC was £5,000; for 2025/26, the limit will increase to £10,500.

The people employed during the year by the PCC were as follows: Operations Manager; Verger/Handyman; Families Minister; Director of Music; Gospel Choir Director; two choral scholars (to July only).

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 the course of the year £6,171 was paid to a member of the PCC in respect of building maintenance and verger duties fulfilled during the year. The payment was made under the authority granted by the Parochial Church Councils (Powers) Measure 1956, Section 7A and approved by the PCC. Additionally, during 2024 one member of the PCC had personal out-of-pocket expenses totalling £211 reimbursed in respect of travelling expenses.

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Parish of St Barnabas, Ealing 2024 Annual Report & Financial Statements