Charlty reglstration number 1134600 CHURCH OF THE HOLY SPIRIT, CLAPHAM ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 PC.C. NEEfllfvJG we NÉfD MOIII LtlfLt7S THIS YEAIE Ph¥f AS I'M NOY SUIÉ I SAID TiiiIY Tmey WON LIKE IT pli4vY(S QF LA$7 vif E71NG ouiIDIM65 FETI 1ft4E IIEE b TO INCIIAIt ASI pttslLe CI(AWÉR'J WAGE S PLAII IIE 6ivirt6 CHhAfjf Tlll TIIA T DID'T LNST TIME ow? OL) TH£ IIIATIN fr 80Alb CgMpLAIi4TJ CAll$ TeAS WE C¢+ULD A ¢1114AIi¥ SHOP GIFT DRAINS PL•oDc I&MT Tii4ifiG (PIAlf 110ts13 ONLY) GIA141 S WM• W40VIO JTAf F 171 Lf6ACIIS NO IDEA 114CfNSfr 14AI oIGAfv CNILDRlpJ/ SeVT c< ITAI YOUTH h Lf ITEt CAII Wf SILL SoNITM11161 8ATS Pf¢fL£ tIlRIII& IISCVITI plf XY Caladine chortered Cerlified Accounlonls
CHURCH OF THE HOLY SPIRIT. CLAPHAM LEGAL AND ADMINISTRATIVE INFORMATION Trustees The Revèrend Ruth 8urg&Thomas- Chair (Incumbent) The Reverend Canon Caroline Clark (prr Assistant Priest) Gavin Williams (Warden and Safeguardir¢g Officer) Katle Pollock (Warden) Paula Wilson (Co-Treasurer) Rachel Edge Margaret Mahoney Kathryn Newall Paul Donohue Zoe Olivler James Buchanan Carollne Studdert Ros PalersoD-Morgan (CtrTreasurerl Rhian Granleese Charlty numb•r 1134600 Prlnelpal addr•ss Narfoonno Avenue LorKlon SW4 9JU Indop•ndent •xamln•r John Caladlne FCCA CTA FCIE Caladine Lirnited Chantry House 22 Upp8rton Road Eastbouma East Sussex 8N21 18F
CHURCH OF THE HOLY SPIRIT, CLAPHAM CONTENTS Pago Trustees, report 1-15 Independent examinels report 16 Sklement of financlal actlvllles 17 Ststement of flnanclal posltM)n 18 Notes to th6 financial statements 19-29
CHURCH OF THE HOLY SPIRIT, CLAPTrm TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Parochial Church Council {PCC) presents their annual report and financial statements for the year ended 31 December 2024. The financial statement5 have been prepared in accordance with the a¢¢ounting poliGies set out in note 1 to the rinancial statements and comply with Ihe charlty's Igoverning documenll, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practlce applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" (effective 1 January 20191- Oblecllves and a¢tlvltlo9 The principal purpose of the PCC of the Church of the Holy Splrit Claph8m is to cooperate with the incumb8nl. Revd Ruth Burge-Thomas. on matters of Importance lo the parish in promoting the mlssion of the Church, and to have lolnt responsibility. with the incumbent, in the running of the parish. The PCC is also responsible lor the maintenance of the church fabric and Its Conlenls, and for Ihe maintenan¢9 and running of the Contact Cenlre. our church hall. The PCC also considars and discus$8s mattèrs concerning the Church ol England. or other rnallers of religious or public Interest. The PCC is ¢ornrnitted to enabling as many people as possible lo worship at our church, and lo become part of our parish community in Clapham. When planning our activitie5 lor the year. the incumbent and the PCC have considered the Commission's guidance on public benefrt. and in particular the specific guidance on charities for the advancement of religion. The PCC las Trustees} havè complled wlth Ihe duty in section 17 of the Chartties Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission. In particular, we try to enable ordinary peopl8 10 live out their faith as part of our parish community Ihrough worship and prayÈr'.18arning about the &Jspel and delivering their knowledge and trust in Jesus; provision of pastoral care for people living in the parish., ml88ion and outreach work. To facllltate Ihls work, it is important that we maintsin the fabrlc ol the Church and thé Conta¢1 Centre. PubliG bengfit The Iruslees have paid due regard to guidance Issued by the Charity Commission in deciding what aclivilies the charity should urmlertake.
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achlevemenls and performance VICAR'S REPORT Our parish Is unusual In being dedicated to the Holy Spirit btsl we embrace thi5 identity- Every year 21 Pentecost we hear of God's promise lo pour out the spirit on all people.. young and old. male and female, weak and powerful. neighbour and stranger and we commit ourselves afresh to carrylng the flame of love Into our community. Our goal as a parish is lo Ilve out the all-embracing love ol God by welcoming everyone. no exceptions, and by serving our communily. Some of the concrete ways in which we do this by building up our faith, nurturing hope and offering love Is explored in Ihe Churchwardens. Report (hal follows. For me. one of Ihe signs of success Is the diversity of our congregation. another is the extent to which those in our surrounding community feel Ihal our church is also their church. Whllst our commitment to inclusion Ss expssed In public ways such as our engagement in raclal-juslce. our wlnter night shelter, the célebration of LGBTQ Pride, our support of th• Food Bank and Ihe Ace of Clubs day c6nlre and our provision for our younger and older people, it is seen most clearly in the myriad ways In vthich you quietly go about caring for one another, learning more about how lo support those wilh particular needs and responding with practical love and support. You make me pft)udl This year we havo seen an increase in our worshipping community and in the numbers attending our Silv&rs group and Junior church. Festival events have also been a great success. as many In our local aroa have jolned us In flipplng pancakes, over- foeding the Palm Sunday donkey (Rocky). baking hol cross buns, scoffing butties lor ChTlslian Aid, loasling marshmallows, marking Remembranc8 Sunday, dressing up for All Hallow's. attending Quiz nights, speaker evenls, training days. the Christmas fair, craft workshops, the Christingle Nalivity and more bosides. For me some of the highlights have been.. setting fire lo my Mum with a sparkler al Penlecost (sory Muml, the unexpected party you threw to mark the 20th anniversary of my ordinallon {Ihank you), the joyous relum ol the Pel Blessing service. Adesola and Samu•l'$ long and loud Nigerian weddlng. Bonnevllle School's lively church vlslts, my brolher Ilhe stand-up comedian) standing in for Joseph in the nativity play and Sllcking lo the script and, not one but tsvo extraordinary carol services. It was a joy to prepare four candidates for Confirmation this year and l am looking forward to proparing more for both Confirmatlon and First Communion in the year ahead. Toward$ the end of the year we welcomed ¢)ur new Music Director, Keith Pun. The music team {Joe, Paula. Rhian and Sarah) arKI the whole choir conlinued lo provlde exceptional musl¢ throughout the year. Choir has Increased in numbgr and frequency and we have Introduced psalm slnglng. We sadly sald goodbye to some ol our PCC members this year but new members are champing al the bil lo take over where Ih8y left off. The PCC and the Standing Committee have work incredibly hard and l am particularly grateful lo our wardens. Kalle and Gavin, our treasurers, Paula and Ros and Molh8r Caroline for being the engine that drives our communlty- l am also blessed lo have Natalie as our Parish Administrator, she is essential lo the smooth running of both the church and the contact cenlre. She is the first port of call when anything goes wrong and manages lo stay both calm and klnd whilst sorting out many a crlsls. Alongside thls team, rnore of you than ever have stepped up lo volunleer and help out (often at short nollce), you are symbols of hope and love and I cannot describe how Important your support is and how much I rely on you. This year the Oiocese sold the old vicarage on Elms Road and I moved into a rented propety bul, In breaklng news. I can let you know that the Diocese has just exchanged contracts on a new vicarage. Towards the end of the year the publication of thè Makin Report brought to light some of the ways In which the National Church failed lo protect the vulnerable. I want to assure you of the seriou5Fl¥SS with which we take not just our safeguarding responsibilities but OUT commilment to the well-being of all who engage in our church community. This is, of course. a responsibility that we all share and I hope that all of us will continue lo learn and work together to make our parlsh a place where all can feel at home. We are the body of Christ, in the one spirit. we are all baplised into one body. Come Holy Spirit, come and fill the hearts of your people. klndle in u5 the fire of your love and make us one In heart and mind lo serve you wilh joy.
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Rgport of the Churchwardens Clergy In MaTch of 2024, we were fortunate enough lo have the Reverend Canon Caroline Clafke join us officially as A55iStanl Priest. Mother Caroline has been a dedicated and tireless supporter of Holy Spiril Clapharn for many years and we were thrilled that she was willing lo formalise her associallon with the parish in this way. In September, we marked Ihe twenlielh anniversary of Mother Ruth's ordination and len years since she became vlcar of the Holy Spiril, Clapham. The trestle tables and Chequered labledolhs were one more pressed Into servlce for a bring-and-share lunch In Church. Worship and Prayer During the course of the y8ar, the pattern of regular worship and prayer was as lollows.. Sunday moming 8am Pram Service Sunday morning 10.30am Parlsh Mass with Junlor Church Monday, Wednesday and Friday 9-9.30am Morning Prayer Tuesday and Thursday 1-1,30pm Lunchtime Prayer (online) In addition, we held special services throughout the year In celebration of seasonal lestivals. Many of our sèrvlces are broadcast live and made available online. Altendance continued lo rise steadily during 2024. Of particular note was a marked rise in attendances of our Christmas seryices. In 2025, the PCC expects monthly chor81 Evensong lo make a return to the Service pallem. On behalf of the congregation at18rge, we wish lo express our thanks and appclaI10n to all involved In delivering our services of worship and PTayer, clergy, readers, intercessors, servers, sacristans, side8people, organists and members of the choir. Without you. Holy Spirit Clapham would not have been the vibrant place of worship il was in 2024. Thank you. Care of the Church Fabrlc and Propety The ChUh wardens have certaln responslbilltlos In relation to the care of the church. Thése rospon8ibllllles cover the keeping of records and the making of inspections and reports on Ihe church's property and fabrlc, their 81ate of upkeep and maintenance. Property records The Terrier is the name the Church of England gives lo the records required to be kept of the land and buildings belonging to a church. The Inventory, less cryptically. is the rewd of a church's plate and ornaments and other significant items of movable prop8rty. The Terrier and Inventory are being brought up lo dale with the help of our Parish Administrator and others. Once this process is complete, the updated Terrier and Inventory will be presented lo th8 PCC. The Churchwardens have no concerns regarding the ownership of the18nd. buildings or property of Holy Spirit, Clapham. Malntenance records The Log Book is the tem used by the Church of England to refer to the records requlred to be kept of maintenance work on the fabric of a church's buildings and their periodlc inspection. Records are kept by Ihe Parish Office of all work done on our buildings. We are in the process of digitising this record-keeping process consistent with the form recommende(I by the Church Buildings Council.
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Reports on the condition of the bulldlngs Each church is requir by law lo undergo an official inspection evéry five years. Our most-recenl quinquennial inspection was conducted in 2023 by oui inspecting ar¢hilecl, Karen Buttl of Thomas Ford and Pathers. Karen's report was received by Ihe PCC in January 2024 and offered the following summary.. The church is generally in lalr condiilon and the only major concam Is that the movement on the south and wast sldes appear to have continued, possibly during the very dry surnmer of 2022. It is good that Ihe oufflow of water from the form8r neighbouring dry cleaners has now come lo an end whlch tnay have exacerbated problems on that slde. A means of repairing th8 ralnwater plpe on the soulh side and preventlng adjoining owners from damaging il needs tD be put in hand. There are qulte a number of ilems whlch have been carried over Iyom the last Inspection. Fortunately, som8 of those have not deteriorated as quickly as I mlght have anlidpaled so wh118 they still need still doing there have been r dramatic fallure$. It Is understood that the Padsh has had a dlfflcult Ilrne wlth reduced numbers since Covld. There are number of low-level it8ms that could be done on a DIY basls by volunleors If fijnds are short, a small group might undertake some of the painting and clearing tasks at low level, together with some of the simple intemal repairs such as dealing wlth trip hazards. etc. Slnce recelvlng the report, the PCC has set about Instructlng some of the MorStraight10Vard Ilems identmed. In 2024, tho PCC obtained a simllar report on the Parish Hall (Cltact Centrel lo better understand the state of that bullolng and enable a prloritisation of work across the estate lo be made on a fully Informed basis. An observation in the raport on the Parish Hall led lo Iha PCC commigsloning a further inspection of the roof, which recommended that the roof be refurbished. Refurblshrnent works are expected to be undertaken durlng Ihe flr81 half of 2025. Durlng the first quarter of 2025, the boiler servlng the Parish Hall became lemperamentsl leading to an Inspecllon which recommend8d replacement. The Parish Hall boiler wlll be replaced during the second quarter of 2025. The need to invest In our buildings which In lum enable our pastoral, mlsslon and oulreach work In the parlsh wlll b8 hlghlwhted in our forthcomin9 givlng campalgn. If we were tologe th8 use of our bullding5 to poor upkeép, our rental income and ability to serve the communlty would both be critlcally affected, Our Plan: Faith. Hope and Love We conllnued lo ftllow our MIs8ion Action Plan In 2024 whlch rests on Ils plll8rs of Faith, Hope and Love. Faith Hope Love
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Beypnd Sunday Sptrli Alongside our services of worship and prayer, we conlinued our series of theological speakers and discussions under Ihe banner of Beyond Sunday {wilh thanks lo Rachel Edge for her leadership). Sessions included a a&A with the Vicar, Islam In the UK, One Muslim Woman'5 Perspeclive. and another wlth a focus on inv8sling and giving. June, saw a visit from Bishop Martin, a Pet Blessing service and our 8nnual Pride service, whilst in July we particlpated in a Blble study serl88 with other Churche5 Together in Clapham churches. Throughout the year we organlsed indlvidual events that drew us closer to each other in fellowship, including the holly cornpelitive Lent series of Soup on Saturday to raise money for the Bishop of Southwark's Lent Appeal), and the ever-popular Chrisllan Aid Week Quiz Night. Molher Ruth delivèred classes for marriage, bapllsm and confirmation. The PCC expects Flrsl Communion preparation classes for children lo resume in 2025. The PCC remains CLvnmitted to delivering opportunities for us lo broaden and deepen our faith together, including wllh a possibla parish retre81 and achieving"E¢o Church. status in 2025. Hope Our work with children and young people continued In 2024 with the Pram SeNice and Junior Church both remalning features of our programme. A cohort ol volunteers supports Junior Church in their regular Sunday moming appearances on the chancel step. The PCC remains commilted lo the Pram Service and Junior Church and maintaining the family-focused evenls and celebrations throughout the year. Irom our Christmas Workshop, Christlngle and Communlty Carols through Molh•rlng Sunday. Shrove Tuesday and our Good Friday Workshop. lo Harvest, All Hallows, Eve and Rem8mbranc•. Our Mission Actlon Plan calls for further opportunities for young p8ople to gel involved to b8 identlfled, Pr¢>Jress has been made by the serving and AJV teams bLJI with scope for further advances remaining. Our Silver So¢lals group conllnued to offer 8 Vltal weekly focal polnt in 2024 wllh referrals from local GPS continuing to swell their numbers. Through our partnership wilh the Robes winter nlght shelter (Anna Long and lain Cherrie coordinatlngl, volunteers helped provide a roof ov8r the head and a wam welcome for guests as well as a hearty supper and breakfast. Tles remained to local day centre. the Ace of Clubs (with Anna Long serving as our liai50n). and Little Village the local Food Bank {spearheaded by Alison Inglis-Jones}, with Holy Splrit Clapham serving as a collection point and promoting donations. Molher Ruth 5UPPOrted by volunteer help continued to offer pastoral care for the slck. the elderly. the dying and the bereaved throughout the year.
CHURCH OF THE HOLY SPIRIT. CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Our summer and ChTiStma5 falrs agaln brought crafts. mu5iG and children's aGlivities together to raise fijnds for our S8lected charities and church funds. The fixtures of the Mothering Sunday cake Bake and the Christlan Aid Blg Brekkie remained and were joined by flaming barbecue for Pente¢ost! A5 part of our ongoing misslon lo be part of Ihe Eco Church movement members of the congregallon also partidpated in litter picking on Clapham Common as part of the Big Help Out organised at the new King's fequest. Music retained ils prominent place in the Ilfe of Holy Spirit Clapham In 2024. Allhough we bade farewell lo our Musrc Director of six years, Andrei Lebed. and Music Admlnislralor. Emma Gralnger. Ihe choir tonlinued lo flourish as we welcomed Keilh Pun. Speci81 mentions go lo Paula Constant and Joe Sternberg who went above and beyond the call lo galvanise efforts in the interim and organise concarts and recitals lo raise funds for our wonderful Hunter organ. Th8nk you Looking back on 2024, Holy Splrt Clapham shone brlghtly at the heart or our communlly as a place wher8 everyone is welcome, wlth no excepllons. As we turn to Ihe year ahead, wè pray that we shall benefit ffom renewed devollon, energy and geneTosIty of all who ar8 drawn lo fellowship and worship wilh us. and that together w8 might reach further Into every part of the parish. Katie Pollock & Gavin Williams DEANERY SYNOD We are part of Lambelh North Deanery, whlch consists of a group of 16 parishes119 churches). Geographically. our church ig the furthest south an(J si John's Waterloo is the furthest north. Representatives (both clergy and lay members) from th058 parishes meet aboul 3 limes a year. in a different church each lime. with the purpose of working together in Ihè commLtnily and sharing infomalion and experiences. In 2024, the Area Dean was Revd Jamie Mulvaney of Holy Trinily Clapham. Since March 2025, il has been Revd Robert Faulkner of St John's. Angell Town. 12 March 2024. Sl John the Evangelisl, Clapham Road. SW9 9AR This buildln9 is used by a Brazilian Pentecostallst church Community, as well as for exÈrcls8 classes and drop-in sessions for senior citizens. There was a talk on the Lent Climate Pilgrimage which was part way through 6 walks aiming to address the climate and bi¢)diversity Grisis. The other talk was about the St Mary's Eco Church Lambelh. which Is geared towards children and ha5 Outdoor worship In All Hallows Churchyard and Archbishop's Park. In case you were wonderin9, they have heated cushions and 8 shelter when il is raining. 26 June 2024. St Mark's Kennlngton. SE114PW After elections of 2 new Lay represenlalives of the Soulhwark Diocesan Synod, the main business was 50cialising with ffjpresenlallves from other churches over a bring-and-share Supper. Meeting new people is an essential part of Deanery Synod meetings. 16 October 2024. St Andew's Waterloo. SE18LJ St Andrew's is a small modem church. linked to the much larger Sl John's Waterloo. and used for services but also numerous activities during the week. The Bishop of Kingston came lo speak to us and slated his plan to visit every parish church over Ihe next 2 years. meeting the PCC and others involved in community links. The Digital Labs manager In the Church ol England spoke 8bout online resources to help wilh social media content. and webinars to help churches run social media campaigns. She specifi¢aSly mentioned a(Jvenl and Christmas resources for children, and ltte advertising campaign Ine C of E were running lo encourage people lo visit their local church around Christmas. Margi Mahoney, Kathryn Newell, Paula Wison Rachel Edge
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 CONTACT CENTRE The Contact Cenlre has remained busy, for which we are thankful, indeed the income generated has inc8$ed by over £8000 in 2024 The hall is even busier than last year, there are parties neady every weekend and on other days, over 74 party bookings in 2024. Tha Clapham Park Montessori have use of the upstairs room. As of the end 2024 the main users of the Ground Floof of the Contact Centre are as lollows, for children there are.. Montessori Infant and Parent and Baby Communities. Spring School of Ballet, Monkey MLtsic. Clapham Marlial Arts. Robot Reg. Lillle City, Minijaffl and Seven Seals. We host adult dance instructors: Vera the Diva ballroom dancing, and Forro Works Brazllian Dance note the Sprlng School of Ballet also offer adult classes loo. Therels a weekly Art Class for adults, and we also rent out lo A4 and NA charities. as well as host Robes once a year- usually on¢8 a week over 6 weeks in the winler. Th8 rates were increased for paty bookings in 2024. and the rates will Increase in Ilne with intlallon over the preceding 2 years in September 2025 for fegular hirers of the Cenlre. Following the investment in 202112 renewing and rebuilding our toilet facilities.. we have loilets which open directly into the main hall. which was in response io users concerns about chlldren having lo go into the lobby area lo use the facilities land possibly wandering out into the street) - this new sile is more secure. We have a new disabled toilet with a shower, which has been used lo great effect by guests of the Rob95 winter nighl shelter. We also now have toilet facilities openlng into the stage room - again offering more secure access for younger users who are not having lo exil the stage room. We are currently proposing to rewcover the roof of Ihe Contact Cenlre and instal new skyllghts as the covering will soon begln to leak due to its age and the skyllghls have reached the ends of their lives. Further repairs are needed- most urgenuy to the fascla boards and the window frames as soon as funds are availabla. Paula Wilson & Ros Paterson-morgan JUNIOR CHURCH The last year in Junior Church has been busy. We sent oul a plea for More helpers and leaders and it was answered by Ros Paterson-morgan. Sarah Bensaude. Josephlne Hanson and Chrisilna Bamett. Our new helpers joined Ihe existing team of Fiona Morris. Zoe Olivier, Matt North, Gladys Claxlon Stevens and Amanda Chen. Special mention must also go to Hary. Fiona'$ son, who has conllnued to attend Junior Church. bul has now moved over lo a helper rde. Paula Constant has also jolned Ihe team to support the chlldren with Ihelr slnging. W• have continued to follow Roots which Iradltlonally provided a Session that followed the reading and semion loplc of the adult service. However, this year, sometimes Roots has diverged from the readings of Ihe adult Church. For example, 8 eonseculive weeks wer8 spenl following the story of Davld whlch was accompanied by a map. The supporting materials around this session gave great conl8xI not only lo the Biblical account of Oavid. bul lo the current conflict in Gaza. The tendency for Rijots to 5ometlmes diverge from th8 adIngS in the maln service allows us to gel into a topic in rn0 detail which seems lo be well received by Ihe Children. However, the disconnect wth the adult 58Nice is somethin9 that we are still trying to manage. We have had an excellent core of children for a long lime and a5 Ihey approach senior school some of Ihem are starting to lake on other roles In the Chvrth. We have also had some new members become more regular. However. it 15 clear that in 2 years or so we will have a very different Junior Church and we are looking at ways lo support our exists'ng children on their lourney while bringing in new membe. Finally, I would like to say a huge Ihank you lo the team for their talents, lime and friendship. We are always looking for new members and $0 rf anyone would like lo join the team, please let Rhian know. The size of the team now means that any new members do not need lo serve more than once per month Rhian Granleese
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 CHURCHES TOGETHER IN CLAPHAM REpoirr CTIC (Churches Together in Claphaml is ihe body which represents the differenl church denominations in Clapham (Anglican. Roman Catholic. 8apllsl, Melhodisl, Penlecosl31 and Orthodox). CTIC'S Slanding Committee members are also the trustees who act a5 governanc8 for the organisalion. Liz Marin-curtoud Iclapham Melhodisl Church) is curTenlly Chair of CTIC and Henry Holmes (Holy Trinity Church) is Secretary. Rev Kit Gunasekera of St James Church, continues lo run the CTIC website.. www.cliclapham.org In 2024 the CTIC Forum, the principal body, met in February {al Holy Trinity. including a talk by a former refugee from Ugandal. May Ilhe AGM al Holy Spirill. July {al Claphaffl Melhodisl Church, including an excellent talk on Israel and Gaza by local journalist Donald Macintyre) and October {at Si James's, wllh a talk on housing juslice)- Communlty EngagemenVProjects CTIC has continued to support Lifeline (providing Summer and Christmas parties for the elderly housebound of the areal, Ihe Ace of Clubs 2nd the Hub, providing a refuge lin the Melhodisl Church) for young revellers from the bars and clubs of Clapham High Street. Individual churches, including CHS. have continued lo support Robes. CHS also joined several of the local churches in providing a monthly service for residenls al Collingwood Court care home. Ecumenlcal Services and Events St Jame5 hosted a seNice to mark the Week of Prayer lor Christlan Unity {January). The {reinslaledl World Day of Prayer service took place at Clapham Melhodlst Church (March). CMC also again h051ed the Palm Sunday evening seNice. Monthly ecum8nical Taizé servi¢¢s continued al St Peter's Church, led by Rev Caroline Clarke and Rev Jonathan BoaTdman. Sl Paul's once again hogled thé &cumenical Advent carol service and lan Pearse klndly led one of our online Advent prayers. Alan Mundy & Carollne Studdert Ministers Meetings The CTIC ministers met regulady throughout the year. We worked Ic*Jether to produce liturgy lor our ecumenical seICeS and lo engage in the projécts that CTIC supports locally. Most importsnlly, the mlnislers provide each other with support and share exp8rience$ of ministry which enables us to learn from each other as wa all slrfve lo serve our community. Revd Ruth Thomas ELECTORAL ROLL 2025 is the year in which we had to complete a new roll. This happens every six years. Everyone in the congwation was invited to sign up. and an email was sent to all the names on our database on 18th Apr51. The number on the roll for this year is 104. Last year there were 153 names on the roll, bul six have died, and several moved away. Caroline Studdert. Electoral Roll Offic&r
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 SILVER SOCIALS REPORT The Silver Socials group continue to meet every Tuesday moming In church. It is an opportunity for older and more vulnerable people from across the area. as well as from our own congregation to come together for tea, coffee and cake. chat and activilies. Our number of attendees has risen and we now average atrK*ut 12 each week and we currently provide lifl5 for four people and asslsl Iwo wheelchair users to attend. Two regular guests were referra15 from local surgeries. from IhelT Social Prescribing Link workers. There are eleven regular volunteers, Biddy Taylor. Margi Mahonèy, Alan Mundy, Trina Thomson, Anna Long, Madeline Johnson, Ros Palerson-morgan. Terry Parker. Nicola Kingston and Judith Vickery from the congregation and Lisa Walsh, a local sident. In addllion lo the Tuesday momlngs, we support our Silvers lo attend NHS appolnlments. across primary care, various clinics and hospilals. and we help to deal with other Issues linked lo benefits. p8nsions. housing and social services issues, and foodbank applications. Our Sllvets group feedback that they appreclate coming together on Tuesdays, and being part of a regular community. W8 hear Ihal foi some people Tuesdays is their only social évent of Ihe weèk. and that they also build relallonshlps. and know thèy can gel support when necessary. Thls year, we dealt with one safeguardlng issue, and were very impressed with the support of the dio¢esan safeguarding office. The Lambelh safeguarding process however. was extremely slow. although il was finally successlul. thanks to a lot of work from our volunteers. W& continue lo work with Ciliz8ns UK and ihe NHS, as part of the partnership baeen Citizens UK and the NHS in South London in order lo promote mental health and wellbeing. We applied and are now officially recognised as a Be Well hub. as we now have eight volunteers who have completed the mental health training run by the South London and Maud51ey Hospital ISLAM) and three have completed the communlty organising for Be Well hub training. As part of our Be Well recognilion, we applled and were awarded a grant of £800 from the NHS to support our healing costs, and the costs ol pedicures and manicures that W8 provlde, while all olh•r cost$ are met by our volunteers. We are part of regular joint overview m8elin9s and have been fully Involved in Ihe recent Be Well evaluation. and Were part of Ihe 8e Well team who Sir Norman Lamb inviled lo present lo the SL4M AGM. As part of these regular meetings we requested further Irainlng on dementia, and Ihey sel up a training session for us. and 9 of us attended, along some other Be Well volunteers, and Mother Ruth and Molher Carollne. We are always looking for additional drivers and wheelchair pushers as wall as idea$ for, and offers of help wilh. acllvities. Do drop in one Tuesday moming foT coffee, Gake and a chal, we love visitors. Judith Vlckery & Nicola Kingston We would like to ask the congregation and the new PCC lo actively consider rejoining Citizens UK. There are 24 other organisalions in Lambelh who are members, including several churches. sch¢)ols, colleges, GP surgeries and voluntary groups. Through the Be Well Hub neiwork. CUK organised the recent dementia training here with and it would be goo(J for CHS itself to be a member. The issues on which CUK are currently working in Lambelh in addilion la Be Well hubs, include Affordable Housing and homelessness, and Josephine. Chrislina and Nicola have been involved in this, Migration and citizenship, and Youth safety. all of which are of concem to us at CHS.
CHURCH OF THE HOLY SPIRIT. CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 MUSIC REPORT The past year has been a period of transltion for our music program, and also of growth. Lale in the year w8 welcomed our new music d1Clor, Keith Pun. He brlngs a new joll of energy and enthusiasm to our church music. whlch already made itself felt during a busy Schedule of Chrfstmas soNices. During the interim, choristers showed up faithfully-and some new ones joined under volunteer dire¢lors Paula Conslanl and Sarah Mlstry, including for a full program of Lent, Holy Week and Easter music. We continued lo grow in Ih& ways we use music lo support the parlsh's prayer life, such as inlroducing psalm chanting on Sunday mornings. All of this has been 8 true leam effort. In addition lo Paula's and Sarah's contributions a5 direclors, Rhian Granleese worked lifelessly organizing a rola of organists including Joe Slernberg and Martin Kiefer-to cover every Sunday. A final note on Iwo other projects= Roberl Bowles has done phenomenal work over the years Completing and Ihen maintaining our magnificent Hunter organ. Building on his efforls, In 2024 we appointed organ builder Martin Kemp of Henry Wlllis & Sons. England's premier organ-building firm. lo maintain our inslrun)enl moving forward. Joe coordlnales this work {wilh valuable advice from Robert). and we'd like lo thank everyone who has donated lo support it. So far we've raised enough money lo fund six or more days of the org8n builderfs work, Ihanks lo the parish'8 generous supporL 8fKI thls allowed us to arrange some Crillcal maintenance just before Chriglmas. We also organized a fundraising concert, led by Paula, 10 5UPPOrt organ rnainlenance. The ev8nl in September was great fun for all who attended and everyone who performed In it. with a great mix of young performers as well as some more seascned solo and group efforts. We're discussing other concerts we might offer in fulure. Our overarchlng goals are lo bring muslc to the parish's player life, and lo share the parish's muslcal talents and resources with the rest of the community. We're gralelul for everyone's support. Joa Sternberg and Paula Constant ONLINE COMMUNICATIONS REPORT 10-
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 CHS'5 online commtsnicalion channels comprise the church website, social m8dia (Facebook. Inslagram. Nexldoor arKI Xl. WhatsApp. the email newsletter and the broadcasting of services on Zoom and YouTube. Rachel Edge. Nick Jenni. Natalie Wood and Gavin Williams contribute lo updating the various church so¢ial media accounts. It should be noted here that a lot of effort also goes into printed publicity, in the forrn of posters, banners and postcards throughout the year, with all of the associated work of making those visible to people in the community. which is done by otheTS. The church w8bsite {htlps:Ilwww.holyspiril-clapham.org.ukJ) is maintained by a small team including Natalie Wood. the parish administrator and Gavin Williams. Increasingly, the church's work and rotas make use of Churchsuile {hllps.'Ilholyspirilclapharn.Ghurchsuile.comlmy). This ensures we can more easily comply with daia proleclion legislation, as well as making use of f8alures including settlng up reminders. The newsletter continues lo be produced weekly. with a mailing list of 351 people. bul with belweon 470A and 63Yo opening it every week. A small team made up of Joe Slernberg, Alan Mundy and Nick Jenni lake lurns produclng it. Mlr Ruth writes every week a synopsis of the teaching from the hvo r8adings and selects an image to use. This always heads the newsletter. as well as belng published on the website. The church continues lo share Ils main services land some addillonal events) onllne, with a rola of six on the AV team operating the cameras and controlling Ihe audio oulpul from the desk at the back of church with Natalie managing the rola for Ihis team. There is always some online allendance, both on Zoom and on YouTube (linked to on the church website). A recording Is algo made. which can be watched later on YouTube and which Is included In the newsletter the following week. Much work by Mtr Ruth and Natalie Wood goes into making available the orders of service and linking lo them both on the website and in the newsletter. Many ol the 3,755 views during 2024 of the YouTube videos (up 29 /0 over 20231 occur after the event when people watch the recoiding5. Since 2024, the sermon has been shared each week on Facebook and on X, as well as in the newsletter, whlch has Increased the number of people who listen to it. We are fortunate to have such a skilled home team of clergy semon-givers as Mlr Ruth and Mtr Caroline. For life events such as weddings and funerals, Whe it is possible to provlde it, people appreciate not only havlng a recording lo ke8p of their event, but also lo share it with olh8rs who are not able to attend. perhaps because they are unwell or because it is too far for them lo travel. All of the people who support thls communications work perform a vltal service for those who cannot attend In person. The team helps to extend the reach of our parish church with ils messages of welcome, hope and peace. Anyone interested In helping wilh church comms 1$ welcome to contact communlcalions@holy$pirit-clapham.org.uk Rachel, Nick. Gavin, Alan, Joe and Natalie ROBES PROJECT REPORT The lalesl Robes ernIght Winter shelter season finished at the end of March. Overall Ihe season was a success: in total from November to March Robes supported 79 guests. As usual our involvernenl at CHS was to run the shelter on Saturday nights during November and Decembgr, a total of 7 nighls. In summary we provided a wami meal on Saturday evening. a camp bed to sleep on in the conlact centre and breakfast on Sunday morning. The guests we supported would otherwise have nowhere to sleep during the coldest and wettest months. Of coutse it would be Impossible to run the shelter without our dedlcated volunteers who give up their Saturday evenings or gel up earfy Sunday mornings to help out. Without exceptlon the people we help are enormously appreciative. In lotsl this year w8 had 23 volunle8r5. In addition to CHS, St Paul's, Christ Church and for the first time this year. St PeteS were also part ol the shelter sea51)n. 11
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Once again a ma5$ive thank5 to everyone who helped make the shelter so friendly and welcoming and prepared some amazing meals. We will be doing il again starting in November. Advance warning Ibal next winter we will be asked to cover more weekends {approx 101 so we will be looking lo recruit more volunteers. lan Cherrie & Anna Long SAFEGUARDING REPORT Introduction Safeguarding refers to the measures taken to safeguard children and vulnerable adults. Policy The Parish safeguarding policy was adopted in 2021 and remains In effect. It is set out on the Parish website and can be found al wMv.holyspiril-clapharn.org.uklsafeguarding. Pursuant to the pollcy, Holy Splrlt Clapham 15 committ8d to: promoting a safer environment and cullure safèly recruiting and supporting all those wSlh any respon$lbillty related lo chlldren. young people and vulnerable adults within the church responding prornplly lo every safeguarding concem or allegation caring pastorally for viclimslsurvivors of abuse and other affected persons caring pastorally for those who are the 5ublecl of concerns or allegations of abuse and other affected person5 responding lo those who may pos8 a present risk lo others. Under the policy commlls Holy Spirit Clapham commits to: create a safe and carlng place for all have a named Parish Safeguarding by Officer (PSOI lo work with the Incumbenl and the PCC lo implement pollcy and procedures safely recruil, Ifain and support all those with any responsibility for children, young people and adults to have Ihe confidence and skills lo recognise and respond to abuse ensure Ihal there Is approprlale Insurance cover for all activitles involvlng children and adults undertaken in the name of the parish display on church premises and on the parish webslte the delalls of whom to contacl wllh safeguarding concams or support needs listen to and lake seriously all those who disclo$6 abuse take slep$ to protecl children and adults when a safeguarding ¢oncem of any kind arlses, following House of 8i5hops' guidance, includlng immedlalely nolifylng the Diocesan Safeguarding Adviser IDSA) and slalutory agencie5 offer support to victirnslsuNlvors of abuse regardless of the type of abuse, when or where il occuffed care for and monitor any member of the church community who may pose a risk to chlldren and adults whilst maintalning appropriate confidenliallty and the safety of all partles ensure that health and safety policy. procedures and risk assessments are in place and that these are reviewed annually • revlew the implementation of the Safeguarding Policy. Procedures and Practice al least annually. Compllance - The PCC is responsible for monitoring compliance with the Policy, a summary of which is s8t out below. Parish Safeguarding Officer- The Parlsh appointed Gavln Wllliarns a$ Parlsh Safeguarding Officer in 2021. Insurance - The PCC has insurance cover in place which covers all activities currently undertaken involvin9 children and adul1$ in the name of the Parlsh. Contact detalls - We display on church premises and on the church webslte the details of whom to contact with safeguarding concerns or support needs. Safe. responsive and caring 8nvironment - I believe Ihat our church community is a safe environment and able lo respond canngly to anyone with safeguarding need5 or concems. Background checks and training Part of our Policy requires individuals in designated roles involving Children or vulnerable adults to Ltndergo criminal records (Disclosure and Barring Service IDBSI) checks and Church of England safeguarding training every three years. Volunteers are prompted by the Parish Safeguarding Adminislralor lo complete their check5 and training periodically. 12-
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Health and safety - The health and safety policy, procedures and risk assessments are due to be reviewed by the pcc. Periodic revlew- The Safeguarding Policy is due to be reviewed by the PCC. Gavin Willlams Parish Safeguarding Officer April 2025 Financial revlew Income for the year The church's General Fund increased by £21,728 in 2024 compared with 2023. but £11,517.16 of this was a legacy. Due lo hard work and great efforts by the music team the Organ Fund has increased by just over £3.000, after payment for some of the repairs ¢arried out in 2023. The Contsct Centr8's fund increased by £37,268. The excess of income over expenditure lor the combinèd church and contact Cent was £62,058. Contact Contre The income from the Contact Centre has increased. the nèw Wcs and shower are bging well used and have been popular, and the Centre Is more used. and receipts have Increased, unfortunately it doe5 need repairs, the new roof and skylighls are going lo cost about £70,000 on the pres8nl oslimales. Utility Costs The new contracts entered into in Spring 2024 on the expiry of the previous contracts have reduced ih85e costs substantlally. The Mission and Volunteering The Summer and Christmas lairs, auiz Nlght. Concert, Halloween, and Christmas Wreath Worf¢$hop. along wllh many other events Were v8ry well attended and not only ralsed fijnds for Ihe Church due lo the huge efforts pul in by a large number of volunteers. and new faces came into the Church. widening its appeal. Thank you lo all the Volunteers and attendees. Flnance Going Forward The Church alone, excluding subslanlial 'one-off gifts, unfortunately is still njnning al a deficit. whlle the Contact Centre makes a profil and mostly makes up for Ihe deficit, both Church and Contact Centre need repairs carried out and special projects have been 'on hold" for some years. Despilo Ihe reduction in utility costs and other Savings our overheads have increased: we have a new Music Director. Keith Pun. Ihe cleaners, wages have been increased in view of the London Living Wage and we have appointed Caladine Ltd a professional firm. finalising and examining our accounts . The Church remain$ available for hire by suitsble external groups We need lo fulfil our mission and in addition lo keep the Church warm and welcoming, and in good condition. For Ihis we also need increased generosity. Paula Wlson & Ros Palerson-morgan Overall the Church accounts show a closing surplus of £61.959 (2023- £27,760) with closing fvnds of £226,682 (2023= £164.7231. of which £O12023= £99) is Restricted. 13-
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Reserves policy It is the policy of the charity that unrestricted fvnd5 which have not been designated for a specific use should be maintained al a level equivalent to behveen three and six month's expenditure. The Iruslees consider that reserves at this level wlll ensure that. in the event of a significant drop in lunding, Ihey will be able lo continue Ihe charity's current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves has been maintalned throughout the year. Structure, governanco and management Holy Spirit. Clapham is part of the diocese of Southwarf( within the Church of England. The correspondence addre$$ Is Narbonne Avenue. Clapham. London SW4 9JU. Th8 PCC is registered with the Charity Commission in England and Wales under number 1134600. Since Ihe PCC is a body cory)orale, liabilities it incurs in contract a enforceable against It rather than against ils members. A PCC memb&r only become personally liable for 8 debt of the PCC if he or she voluntarily accepted legal responsibility for il or if the d8bl has 8ri8en in circumstances involving a breach of the PCC member's fiduciary dulles. Thè trustees who served durlng the year and up to the date of slgnalure of Ihe financlal ststements were- The Reverend Ruth Burge-Thomas - Chair (Incumbenti The Reverend Canon Caroline Clorke (prr Assistant Priest) Gavin Williams (Warden and Safeguardlng Officer) Katie Pollock (Warden) Paula Wilson {Ct>Treasurer} Rachel Edge Margaret Mahoney Kathryn Newell Paul Donohue Zoe Olivier James Buchanan Caroline Sluddert Ros Palerson-morgan (Co•Trea$urerl Rhlan Granleese Recruitmenl and appoinlmenl of Iwstees The method of appointment of PCC members Ss sel out in the Church Represenlation Rules. At Holy Spirlt, Clapham, the membership of the PCC consists of Ihe incumbent {our vicar), assistant priest. churchwardens, Deanery Synod represenlalives, Treasurer and the members elected by those members of the congregation who are on the elecloral roll of the church. The PCC members are responsibl6 for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. 14-
CHURCH OFTHE HOLY SPIRIT, CLAPHAM TRUSTEES. REPORT (CorINuED) FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees. report was approved by the Board ofTrustees. The Reverond Ruth Burge-Thomas - ChaSr Ilncu Trusts0 bent) Date: 1 May 2025 15-
CHURCH OF THE HOLY SPIRIT, CLAPHAM TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHURCH OF THE HOLY SPIRIT, CLAPHAM l Teport to the trust88s on my examination of Ihe financial slal8m8nts of Chur¢h of the Holy Spirit, Clapham (the charity) for the year ended 31 Docember 2024. Ro$ponslblllll•s and ba$ls of rèport As the trustees of Ihe charlly you are responsible for the preparation of the financial statemenls In accordance with the requiremen15 01 the Charities Act 2011 (the 2011 Acti. I report In respect of my examlnalion of th8 charity's financial statement5 rarried out un¢Jer secllon 145 of the 2011 Act. In carying out my examination I havg followed all the applicable Directions given by the Charity Commisslon under section 14515llb) of the 2011 Act. Ind•p8ndent oxamlner's statement Since the charity's gros$ income exceeded £250.000 your examiner musl be a member of a body11gted in seclion 145 of the 2011 Act. I confirm that l am qualified lo undertake the examlnation because l am a member of Ihe Association of Chartered C8rtifled Accounlanls, which is one of the lisled bodles. Your attention Is drawn lo the fa¢1 that the charily has prepared flnancial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with Ihe Financial Reporting Stand3rd applicable In the UK and R6publlc of Ireland IFRS 102) in prelerence 10 the Accounting and Reporting by Charities.. Slalement of Recommended Practice Issued on l April 2005 which is referred lo in the extant regulations but ha8 now been withdrawn. l understand that this has been done in order for financlal slalements to provide a true and fair view in accordance with Generally Accepted Accounting Praclice eff8Ctiv8 for reporting penods beginning on or after l January 2015. I have completed my examinatlon. I conflrm that no matters have come lo my attention in connection with the examination glving me cause lo belleve that in any material respect.. accountlng records were not kept In respect of th8 charity as required by section 130 of the 2011 Acl.. or Ihe financlal slalemenls do not accord with those records, or the financial slalement5 do not comply wilh the applicable requlremenls eoncernlng the fom and content of accounts Sel out in th8 Charities (Accounts and Reports) Regulations 2008 olher Ihan any requirement that tho accounts give a Inje and falr vlew which Is not a matter consldered as part of an independent examlnalion. I have no concerns and have come across no other rnatters in connecllon with the examlnatlon lo which attention should b rawn in this report in order to enable a proper understanding of the financial statements to be reached. John Caladlne F CA CTA FCIE Caladine Limited Chantry House 22 Upperton Road Eastboume East Sussex BN21 18F Dated.. 8 May 2025 15-
CHURCH OF THE HOLY SPIRIT, CLAPHAM STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrl¢ted RestrlGtod funds funds 2024 2024 Total unrestrict Restrictsd funds funds 2023 2023 Total 2024 2023 Not•s Income from: Donations and legacies Charitable activitie5 Investments 141,596 118,570 2.479 141,596 116.570 2,479 113,649 105.079 1,309 113,649 105.079 1,309 Totsl lficom• 260,645 260.645 220.037 220,037 Exp8ndftur• on: Raising fvnds Charltsble actfjvltles 1.153 197,434 1,153 197.533 1.710 19),525 1,710 I9),7 99 42 Total •xp•ndltur• 198.587 198.686 192,235 42 192.277 Net Incom•l(expondlture) and mov•m•nt In funds 62,058 199) 61,959 27.802 (42) 27,760 Raconclllatlon of funds: Fund balances at 1 January 2024 164,624 164,723 136.822 141 136,963 Fund balances at 31 De¢•mb•r 2024 226,682 226,882 164.624 99 184,723 The statemenl of financlal aclivltles indudés all galns and losses recognised In the year. All Income and exp8ndllur8 doriv8 from continuing activiti6s.
CHURCH OF THE HOLY SPIRIT, CLAPHAM SR8WMEVIF4U)mNcfMTRa&TIPN AaA TAÉ DECEMBER 2024 2024 2023 Noto5 Flxed assets Property, plant and equlpment 14 32.176 40,123 Currenl assets Trade and other receivables Cash at bank and In hand 15 6.239 195.461 8.992 120,933 201.700 (7.194) 129,925 (5,325) Current Ilabllltles 16 Net curr•nt ass•ts 194,506 124,600 Total as80ts l••s currnnt Ilfjbllltl•¥ 226,862 164.723 The funds of the charlty Restricted income Yunds Unreslrlcled funds 99 164.624 19 226,682 226,682 164.723 The financial 8tstements were approved by Ihe tN8tees on 1 May 2025 The Revorend Ruth Burge-Thomas - Chalr (Incumbent) Trust•• 15-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies Charlty Informatlon Holy Spirit, Clapham is a registered charlty govemed by its Parochial Church Council Powers Measure {1956) as amended and Church RepSentation Rules. 1.1 A¢Gounting convention The financial statements have been prepared In accordance with the charily's Parochial ChuT¢h Council Powers Measure11956). Ihe Charilies Act 2011. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I-FRS 102.) and the Charities SORP "Accounting and Reporling by Charities: Statement of Recommended Practice applicable lo charllles preparing thelr accounts in accordance wSlh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The charily is a Public Benefit Entity as defined by FRS 102. The charlty has laken advantage of th• provlslons in the SORP for charities not lo prepare a Statement ol Cash Flows. The financial slalements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a Iriie and fair view. This departuro has involved following lh& Slalement ol Recommended Practice for charitie5 applying FRS 102 rather than th& version of Ihe Slalemenl of Recommended Pracli¢e which is referred lo in the Regulallons but which has since baen withdrawn. The financial statements are prepared in sleTling, which is the functional currency of the charity- Monetary amounts in these financial statements are rounded tp the nearest £. The financial slalemenls have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo in¢lude investment properties and certain financial instruments at fair valu&l. The principal a¢counling policies adopted are sel out below. 1.2 Golng concorn Al Ihe time ol approving the financial stalemenls, the trustees have a reasonable expectation that the ¢harlly has adequate resources lo conlinue in operational exlsten¢e for the foreseeable future. Thus Ihe trustees continue to adopt the going concern basis of accounting in preparing the financial slalements. 1.3 Charllable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objective5. Restricted funds are Subject lo specific condS1ions by donors or grantors as to how they may b8 used. The purFKJses and uses of the restricted funds are Set out in the notes to the financial slatemenls. Endowment funds are subject lo specific conditlons by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entltled lo il after any performance condition5 have been met. the amounts can be mea$uffjd reliably, and it 1$ probable that Income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donatlon. unless performance conditions require deferral of the amount. Incom8 lax 0Verable in relatson to donations retsived under Gift Aid or deeds of covenant is recognised at the lime of the donation. Legacies arè recognised on receipt or otherwise if the charity has been nolified of an impending distribution. the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 19-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accountlng pollclg5 Icontlnued 1.5 Expenditura Expenditure 15 recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it Is probable that a transfer of economic benefils will be required in selllemenl. and Ihe arnounl of the obligation can be measured reliably. Expenditure is classified by aclivily. Th8 costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each aclivily. Direct cost5 attributable lo a single activity are allocated dlrecuy lo Ihal activity. Shared costs which contribute to more than one activily and support cosls which are not attributable to a singl6 activity are apportioned betsveen those activities on a basis consislenl with the use ol resources. Central staff costs are allocated on the basis of lime spent. and depreciation charges are allocated on the portion of the asset's use. 1.6 Property, plant and oqulpment Propety, plant and equipment are inillally measured al cost and subsequenlly measured al cost or valualion. net ol depreciation and any impairment losses. 08pre¢ialion is recognlsed so as lo write off the cost or valuation of assets less their residual values ov8r thelr useful lives on the following basis.. Contacl centre fixture and fillings Church fixtures and flttlngs Computers Slraighl line basis over 4-10 Years Straight line basis over 3-20 Years Straight line basls over 3-5 Years The gain or loss arising on the disposal of an asset is delemiined as the diffemnce beeen the sa18 proceeds and the carrying value of the asset. and is recognised in the slalemenl of financial aclivilies. 1.7 Impalrm•nt of non*urrènt assets At each reporting end dale, the charity revlews the carylng amounts of Ils langlble assets lo delemiine whether there is any indlcalion that those assets have suffered an impaim)6nl loss. If any such indication exists. the recovorable amount of Ihg asset Is e$limaled In order lo detormine the extenl of the impalmient loss (if any). 1.8 Cash and cash Bquivalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquld investments with origlnal maturities of Ihree months or le55, and bank overdrafts. Bank overdrafts ar8 shown within borrowlngs in current liabilities. 1.9 Flnanclal Instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls. and Section 12 'other Financlal Instnjments Issues, of FRS 102 to all of Its financial instruments. Financial instruments are recognised in th8 chariWs balance sheet when the Charity becomes paty to the contractual provision5 of the insliumenl. Financial assets and Ilabililles are offset. wllh the net amounts presented in the financial slalemenls, when there is a legally enforceable right to set off Ihe recognised amoLtnts and there is an intention lo settle on a net basis or lo realise the asset and settle the liability simultaneously. -20-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Ac¢ountlng policles (Contlnued) 8asl¢ financlal assets Basic financial assels, which include trade and olhar receivables and cash and bank balances. are initially measured al transaction price includlng transaction costs and are subsequently carrled al amortised cost using thè effective interest method unless the arrangement conslilutas a financing transacllon. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as rèceivable within one year ar8 not amortised. Baslc financlal Ilabllltles Basic financial Ilabi1S1ies. In¢luding trade and other payables and bank loans are inilially recognised al transaction price unless the arrangement constilules a financing Iransacllon. where the debt inslrument is measured al the present value of the future payments discounled al a market rala of interest. Financial liabilities classified as payable within one year are not amortised. Debt inslwmenls are subsequently carried al amortised cost, using the effective interest rate method. Trade payables are oblSgalions to pay for goods or services that have been acquired In the ordinary course of operations from suppliers. Amounts payable are classified as current liabililles If payment is due within one year or less. If not. they are presented 29 non-currenl liabilities. Trade payables are recognlsed inili811y at transaction price and subsequently measured al amortised cost using Ihe effecllve Interest method. Dere¢ognltlon of flnan¢lal Ilablllfies Financial Ilabllilles are derecognlsed when the charlty's conlraclual obllgations explre or are dlscharged or cancelled. 1.10 Efflployee befits The cost of any unused holiday entitlement is recognised in the period in which the employee's servic85 are received. Terrnination benefits are reGognis8d immedlalely as an exp8nse when the charlty Is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 R•tlrèment ben•llts Payments to deflned conlrlbullon retlremenl benefit schemes are charged as an expense as Ihey fall due. Crltl¢al a¢countlnq osllmate$ and judgem¢nts In the appllcallon of the charity's accounting policiès, the Iruslees are required to maka judgements. eslimales and assumptions about th8 carrying amount of a55els and liabillties that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experienco and other factors that are considered to be relevant. Actual results may differ from Ihese estimates. The estlmates and underlylng 855umpllons are reviewed on an ongoing basls. Revisions to accounling esllmales are re¢ogni$ed in the period in which the 8stirnate is revised where the revision affec15 only Ihal period. or in the period of the vIsion and future periods where the revision affects both current and future periods. 21
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 InGomè from donatlons and legacles Unrestricted fundg 2024 Unréstrlctsd lunds 2023 Donations and glfts 141.596 113.649 Don8tlon$ and glft8 Gift Ald - bank Glft Aid - 8nvelop86 Other giving not under Gift Aid L005e plate collectlons Tax recoverable on Gift Ad Flowèrs Legacles other 94.972 1,631 1.623 3.627 25.760 610 11.517 1.856 76.956 51 10,364 3.838 22,390 141.596 113.649 Income from Gharltable actlvllles UnrestrIod fund8 2024 Unre8trlctad funds 2023 Charltable actlvltl•8 Acts'vilies lo further the work of the ¢hurth Income directly rnlatlng lo worship Charltable rental Income Activllies lor generallng funds 10,782 1.090 99.176 5,522 3,497 89.818 10.800 116.570 105.079 InGom• from Investments Unrnslrfcted Unreslrfcled funds funds 2024 Interest receivable 2.479 1,309 -22-
CHURCH OF THE HOLY SPIRIT. CLAPHAM NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on ralslng funds Unréstrl¢ted Unrestrletéd funds fund 2024 2023 Fundralslng and publl¢lty Seeking donatlons. grants and léga¢los Membership $¢hemes and sociol lotteries stsglng fundraising events eo 417 676 813 497 1.153 1,710 -23-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditur• on charitable actlvlli•s Church actlvltles Church activities 2024 2023 Dlrect costs DepreciatlDn and Impairment Parlsh Costs Working expenses of incumbent Other church aGlivitles Upkeep of servleos Upkeep of churchyard Church njnning expenses Contsct centre running expenses MusSc and organ costs Prlnting and stallonery Repairs and m81ntenance Telephone and broadband Miscellaneous cost8 Flnanclal charges 8,357 79,345 1.538 8.639 71,834 2.455 503 1,527 3,374 21,332 18,614 9.753 1,682 6,984 1,629 1,014 1,164 1.911 3,534 14,073 14.197 3,765 1,142 18,815 2,410 819 1,673 152,487 150,504 Grant funding of aclivllles (see note 8) 4.930 2.312 Shar• of 8UPPOrt and governance costs (Aee note 9) Support 40,116 37,751 197,533 190,567 Anatysls by fijnd Unrestric18d funds Restricted funds 197.434 99 190,525 42 197,533 19).567 -24-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Grants payable Chureh actlvhl•s 2024 Church actlvltEes 2023 Grants lo inslitutlons: Ace of Clubs Children's society Home mlssion and outreach Chrlstain Aid Olher 767 767 10 1,048 14 1,210 2,658 768 4,930 2,312 Support ¢ts#ts allocat•d to actlvltl•# 2023 staff costs Glfts Website costs Printer. computer, network and soflware Accountancy & Independant examination 36.713 31,424 3,732 896 1,699 395 2.640 40.116 37,751 I sed beeen.. Church activities 40.116 37.751 10 N•t mov•menl In fund• 2024 The net movement in funds is stated after chargingl{¢rediting): D8preclatlon of owned prop8ty. plant and equipm8nt 8.357 8.639 11 Truslw• None of the trustees {or any persons connected with them) received any remuneration or beneflts from the charity durlng the year. 12 Employees The average monthly number of employeeg during the year %Yas: 2024 Number 2023 Number -25-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 12 Employ0•$ (Continuod) Employmènt costs 2024 2023 Wage$ and salaries Other pension costs 35.413 1,300 29,526 1,898 36.713 31.424 There were no omployees whose annu81 remuneration wag more than £60,000. 13 Taxatlon The charity15 exempt from taxation on Its activities because all its income is applied for charitable purwses. 14 Prop•rty, plant and •qulpm•nt Contact ¢gntr• Churrh Ilx1ur• flxtur¢• and fftdTha• Cofflput•rn Totsl Cost At 1 January 2024 Additions Dlsposals 94,709 78.669 210 11.211 184,589 410 (5,735) (5,735) At 31 December 2024 94.709 78,879 5,676 179.264 D•preclatlon and Impalmi•nl At 1 January 2024 Depreciation charged in the year Ellmlnated In respect of dlsposals 94.709 38.721 8,142 11,036 215 {5.735) 144.466 8,357 (5.735} At 31 December 2024 94.709 46,863 5.516 147.088 arrylng amount Al 310ecember 2024 32.016 160 32,176 At 31 December 2023 39.948 175 40,123 -26-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Trade and other receivablos 2024 2023 Amounts falllng due wlthln one year". Trad8 receivables Olher recelvables 2.660 3.579 8,038 6.239 8.992 16 Curr•nt Ilabllltles 2024 2023 Trade payables Other payables Accruals and dgferTod income 1,648 2,906 2,640 3.023 2.302 7,194 5,325 17 Retlremenl benefit schemgs 2024 2023 Dellnad contrlbulion schomes Charge to profit or loss In respect of deflned contribution Schemes 1,300 1,898 The chority operates a defined conlributlon pension scheme for all qualifylng employee5. The assets of the scheme a held separately from those of Ihe charity in an independently administered fund. 18 Restrlctod funds The reslricted funds of the charity ¢ompnse the un8xpended balances of donations and grants held on trust subjecl Io spgcific condltions by donors as lo how they rnay be used. At 1 January 2024 Resources •xpended At31 Dg¢fjmber 2024 Refugees Walcome Lambelh Fund 1991 Prévious year: At 1 January 2023 Resources expended At31 Docfrmber 2023 Relu9ees Welcome Lambeth FurKI 141 142) 99 27-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 19 Unrostrlcted funds The unreslficted funds of the charity comprise the unexpended balances of donations and grants which are nol subject lo specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unre51ricled funds by the trustees for specifiG purposes. At 1 January 2024 Incomlng resources Resources expendod Tran$for8 At31 December 2024 Contscl - Contact Centre Organ - Organ Fund Fabric- Fabric Fund General funds 95,774 3.630 144,896) (5671 113,6101 44.172 8,080 64.819 109.612 5,016 64.819 87,884 161,241 {153,1241 13,610 164,624 260,645 1198,5871 226,682 Pr•vlou$ y•ar: Atl January 2023 Incomlng rnsources Ro$ourc•8 xpend•d Transf•rs At31 D•cembei 2023 Ukralne - Refugees Ukraine Abbeville - Abbeville Fete Contact- Contact Centre Organ- Organ Fund Fabric - Fabric Fund General fvnds 3,235 3,499 (3,59)) 5,016 64,819 63,843 (3,2341 11} (3,4991 122,1001 86,912 (54,3181 6,904 5,016 64,819 87,885 133.125 {134,6831 25,600 136,822 220,037 192.235 164,624 20 Analysi$ of net assets betwèèn funds Unrestrlcted fundg 2024 Rostrlcted funds 2024 Total 2024 At 31 December 2024: Property, plant and equipment Current asselsllliabililiesl 32,176 194,506 32,176 194.506 226.682 226.682 -28-
CHURCH OF THE HOLY SPIRIT, CLAPHAM NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Analysls of not assets between funds Icontinugd) Unrestrlctod lunds 2023 Restrlctrd Totsl 2023 At 31 December 2023: Property, plant and equiFThent Current assetsl{Ilablllties} 40,123 124,501 40,123 124.600 164.624 99 164,723 21 R•lat•d party transactlons There were no dlsclosable relatéd party transactions durlng the year12023 - none). -29-