REGISTERED CHARITY NUMBER: 1135594 REPORT OF THE TRusfEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR E)DED 31 DECEMBER 2023 FOR BROMLEY LThftED REFORhlED CHURCH B¢rrKnger5 LLP Chartered Accuunlant5 Ly¥on Housc 50 London Road Bromley Keni BRI 3RA BROIMLEY LWITED REFORIIF.D CHURCH coD(rENTS OF THE FJYA)CIAL STATENIENTS ror the >ear ended 31 December 2023 PAge R¢f¢rence #nd Admlthlsirxilve delails Report of ibe trusttts Independent exawiDer'$ report St•ttmtnt of fiD&ncial *ctivities Balance Sheet Notts to Éht Ilnanelal ststtments 10 to 18 Detailed staiement of financial activities 19 to 20 BROMLEY L'NITED REFORMF.D CHURCH REFEREYCE AND ADTrflYISTRATIVE DETAILS for the yezr ended 31 D¢£ember2023 TRUSTEES Rev Dr E Colechi S Fellingh3m Mrs E Johnson Mrs J DavKes Mrs R H Howard Ms J Isaacson PRINL CIPAL ADDRESS 20 WidmoTe Road Bromlcy Kent BRI IRY REGISTERED CHARJTY 1135594 INDEPENDEI4IT EXAMINER Berringers LLP Chartered Aceouotsnts Lygon House 50 London Road Bromlry Kent BRI 3RA Page I BROMLEY UliITED REFoR￿lED CHURCH REPORT Ob TH£ TRL'STF.FS for ihe )e*r ended 31 D¢cember 2023 The Tn￿reeS presen¢ their rep)rt with th¢ f￿aTr¢i0t $￿tements for the clwity for the year ended 31 December 2023. The Tru5tee5 have adopted th¢ p￿ViSIO￿S of ACcount￿g and REponing by Chariiies.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance wtth the Financial Reponing Standard applicable in the UK and Republic of Ireland IFRS 102) Icffe¢tive Jsi JaDuary' 2015). OBJECTIVE AND ACTIVITIES Objectives and Alms The Church's continuing objective is to bring the Chris(ian message io ￿pIc. to serve ihe local community. especially the vulner3bl¢, th¢ displaced and the rnarginaiised. and 10 benefii the public. Its location o(fEr¥n¥ a widc rangc of aclivilie5 WTthin IL mEans many people have a¢¢ess io the buildin.. which we recognise as an opportunity to further ih£sc aims. Publie Benefit The TnLSt¢es have ¢omplied with the dury as per Scclioll 17 of the 2011 Ch2riues Aci to have due regard 10 gllidance published by the Charity Commission on public benefit and consider thai the objeciives and aims of the charity described above. enable il to meffl its obligations ￿ the Charity Commission and to benefit the public. Internal Organls*tion Durin¥ 2023 meniber5 were ihe Ministcr, four scrnng Eldcr5 and one Tr￿ste¢ appointed by Church Meeiin8'. Mr Stcphcn F¢llingham {Local Church Leaderl. Mrs Judkth Davies. Mrs Ruth Howard (Church and Tn￿ree Se¢retaryl, Ms Julia Isuacsoll and Mrs Eve JohnsotL The Finance OfficerlAdmilli5trator, Mr5 Diana Tutt. also attended meetings. Nine meetings were held in per50ll. Sunday worship remains the COTt Df church lift. 2023 was the second fi]11 year of Revd. Dr Elaine Colechin's seTh'ic¢ as tke Minister of Word and Sacrarnerlts in the Pastofdie of Si Mark's Lniied Church Greenwich and Bromley United Refom)ed Church. Sunday scrvicts also conliDued 10 be led by Mr Stephcn Fcllingham, Locol Cliurrh Leader, and MTS Judith Davie5. Lay Prcachcr, who also tskes the lead on pastoral care and Yisiling. During the year. a new volunteer agreem¢nt with Mr Fellingham drawn up. and tsus(ees ￿ld the ¢ongregauon join in wishing him well for his sabbatical. to be t2k¢n in May at￿ June 2024. ODgoiDg A¢tivltles during 2023 Buildings.. The church complcx is large and centrally placed with eighi rooms and No kitchens available for hire which are widely used. Parts of the buklding are used on a I￿g-tenn license by BrDmley Homele&s Charity {5ee beltsw). Witho￿1 the income derived from TOOM lettings the thurch would noi be able ¢0 conrinue., closure io mosl hirers for the gtcat¢r part of the previous two years caused gTrve flnancial concem5. Lettings to corntnunity g￿Up5 and EhaTitics resumed during 2022 and continued dunng 2023. Thcy havc siill to reThrn to preyndemic levels. Some users no long¢r opcratcd as previously but new enquiries bc8an gradually to fill gaps. with children'5 parties gaining popularity. Price increases for 2023 were sei and noLified io users in the autumn of 2022. the fll5t Since 2018. ThEse were 13 /, for existing users and 20•/0 for new enquiTeT5. These ts￿k #ccouni of higher energy and staff costs: th¢ London Living Wage rose by almosi IOO/o in Nov¢rnber 2022., the increase is noTtnally implemented the followinE April bui this was broughi forward to January 2023 in recognition of the cosi of lii'ing pressure5. The Tr￿SteeS noted that goillg foTward the rharg¢% should be reviewed annually and uprdted as appTvpriate: raiher than allowiiig sv¢h a long gap io elapse, although Covid accounted for a good pan of this. As rq)orted dunng thc last two years, several major refurbishTnent projects Mtre ideniified in a building opcn sin¢e 1989, th¢ most urgent betng replacement boilers. Funding for these was secured from a grant frorn the URC'5 Southem Syntrj and part of a legacy from a fom)cr Trusltt. Work wa5 Cotnpletcd in 2022. enabling warnirh to rewm for us¢r5 for the secolld part of the heating scasoll. Lasi year we also howl the mor¢ etTicieThi boilers would Iielp 10 off5ei the eeply rising energv ¢05LS faced by ei'eryone. together V4ith PV ce115 {solar panels) due to be ftxed to the roof. UnforEunately. Ihe CDntractt>r engaged to stEpply and Insts]I the panels did noi complete the job and arbitraiion through the Jppmpriatc tradc body was begun in 2023. the money paid for the work was tt-paid in March 2024. We will rcconsideT the POSLTioning of the panels and ¢nd¢avor (o ha¥'c th¢m fitted in the spring of 2025. Oihcr Tnajor pmjects are replating the original Velux window4 fan coil radiators the Whirfield Hall. and updating the fire alam system. These require further SUPPDTt from gnnts from Southern Syn¢xl or other fimdraisin8 if they are to procEed. ihe laiter haifof Ihe year, an appIl￿tiOn wa5 made for ball the c0515 Ic £20.(K)01 ofthc fan coil radialors scaling die boilcr system and rnof repair5: thi5 was granted in January ?024. allowing the Work io be compleied lime for the 2024 hrating season. Thc project w replace the window5 15 in abeyan¢e for the lime being. Pagc 2 BROMLEV UiYITED REFORMED CHURCH REPORT OF THE TRLSTELS for the )ear ended 31 Decernber 2023 Safeguardtng.. In accordan¢¢ with 8dvire from rhe URC. TNsLces undenook appropriate tsaining. Safeguardin¥ is a S¢andinu ileni at each mceiirtg $0 that atty issues and ¢on¢ems ￿ bc shared and follow¢d vp ds required. Usxlalcd GD( Praciice Ouidance M'as issucd by tlie URC iti Noi'ember 2023,. die Trustees allliripatcd revisillg and reissuiiig ihe local policics in accordance with this in e2rlJ 2024. Better liaison has to be estab115hed with the Bromley Homeless charity over safegllardikng matter5. Administration.. Our Administrdtor. a qualified Accountanl prepwre5 our accounts for Independent Exarnination and llOTTnally works paft lime four days per week-. also overseeing the day-t041ay nmning of the building. The Bookiiigs Officcr notmally WOTks three day5 per week and iherr were two Caretakers for most of the peTiix4 ¢overed by (h15 report. When the senior caretaker dcLidtd to rElire LN ihe autullm of ?023. the finat]ce5 for a replaceAient were not available. so hours have beeD adjusted and vulullictrs have also covcicd 50ffle se55ions. Tlus patLern is expected 10 conlinue in 2024. Even¢s.. 2023 saw th¢ revival of a small gardetl panv for church member￿adhe[ents at thc liome of one of th¢ trustees and Iullch after d)¢ HaTresi Service on Sund&y 8th Ocrober. Page 3 BROMLEY UNITED REFORMED CHLIiCH REPORT OF THE TRtiSTEES for ¢h¢ ytgr ended 31 Detember 2023 ACHIEVEMENT AND PERFORMANCE Cbaritxblt Activities The Church Ouireach Progrdmme compTi5e5'. a) The so￿ Project: worked with people who were homeless or those in vulllerable housillg situation5 and t1105e with learning ditTJtulLies, mentsl health issues or who had alcohol or drLLg addictions, as well as people living alone and sirnply wanting cornpaT*y. Lunch had previously been provided on Mondav& Trwth a comvnunity café operating on Fridays. Now. the focus h&5 shified to include closer wO￿l￿g u'ith BTomley Homeless and Open Table. This is a Christian oiganisalion reaehitig ollt w the LGBTQIA+ comtnuTriiy with an acceoing. inclusive and safc place lo worship free from prejudice and siigma. This fits in with our mission lo offer &cceptance and illclusion to th05e wliD might be marginalised by others. A Thovthty fQTnTnunion SCTvi¢e was offered ihrou8hout ?023 but was not well attended.. it seenied that the chosen Sunday and mid-aftcrn(K>Th lin]e ¢oill¢ided with th21 of another, more widely accessible Opcn Table group in south London. ITh 2024. th¢ lime will change to be part of a motning scrvicc. Our continuin8 work with Bromley Homeless includes sUppl)￿ng Ihe fi￿ance needed to put money the entrgy keys for those who, although not hoTVtle5s. weie in dcspcraie necd and Could nor afford (o heat iheir homes. We regisiered as Wann Spd¥e again during rhe winter of 2023. oIfeTillg pe()ple a healed space in whiLlJ to telax. We also provided tea nd coffee wiihoui charge io Ihose could noi affurd it thnJu4b Rhiannon's Cafc 15ce below). Both Bron)ley Borough Food Bdnk arml Brofflley Hornelc55 have Food Banks operathng fÉDm thc church.. we liave coniinued a Small Food Ba￿k to provide food and personal hygiene products to those in need oli ihe 3 days of thc week wlicn neither of the other Food Bank5 are ai'ailable- Fridays. Saturdays aud Sllllda)'s. Sanitary pri)ducL8 are provided free of clwge in ihe main fetrdc toilcrs. b) Rhianmon's Café: thi5 Is a jOiTJI projeci with CANDI (Creative and NGJro-Ll"vetse Tniiovaiions}, a tommuniry interysi ¢ompaiiv which supports and encourages neutTH]ii'eT5e young people iii the workplace. It opened at the beginning of May and had at] offiLial opening in July 2023. wilh a railly bui su¢¢essfvl BBQ. The Courtyard garden w&s Lidied up specially by boili church and cafe ￿0]unle¢r$. SWO Project fimds undetwrote thc ￿duCed p¥ic¢lfree ¢offee scheme and the firsi three months. frEe rental for CANDI. Ir offers a five day a ￿'eck communiry cafe. Se￿ing freshly ade sandwicli¢s, baked ￿trtoes, toast, c(bokic5 c(c. The ethos is aligned with thai of tlje church - "everyone will be w¢l¢om¢d and accepred into the cafe and we will do our besi to provide a watTn atld friendly cnvitomnent for all". The Cafe has bujli up a reglllar clientele and the cfforts of the neur¢Fdiverse voluniecrs, supponcd al some ses5ioiis by church volunteers are much appwiaied. c) Badmlnton Club ITue5dAy eveni*& Wednesday mornlng): ￿gUlar sessions continued, proi'idkng social 5UPPOrt and opporDJnity for gentle exeTCiSC L%scniial for g(M)d menial and physical hcalth. The club ￿sUMed rnnming 2 popular Qu12 ntghts, donating profits to the fund5 for heAlsng improi'emen C(HJperatlon with e55enti415ervire5 g) Brotnle) Borough Food Bank (originally seeded by the TTU55ell Ttus¢l.' coniinued ¢0 operate from its dedicated accommodation in tht building on Tuesdayb and Thwsdajs. b) Bromley Homele5s- advice serYicc5 and practical supwrt continued to be offered five days a week and addttional SUPPOEt grDups wcr¢ set up. Th£ church preTlliies conrinue to bE a haTren in particularly difficuli time5 for those without slielier or warmth. The charity is pannered wilh the Bromley GP Alliance. ￿th a Nu¥.sc PtaLtilJon¢r dn int¢grnl pan of the setvi¢¢, providing access to quality medical care and assisthDC¢ to Ihe most }￿lnerable. Tbe service lias won accolades fTOTn scveral award-giving bodt¢s. In the 5Utnrner of 2023. the trnan¢ left the churcl) flai lorigillally occupied by a car¢thk¢rl and Bromley Homeless Irusiees 4)proached the church and Southern Synod with plans to ¢onN'eri the flat inio a 5-bedroDrn emergtncy iemw)rdry accomm(xiaiion shelter, this will be sukxrK'ised.shart ierni aeconiniodatioll. the first step away froni 5treci homelessness. Planning p¢rniission has granted by BrotDley Council, and thc proccss has beguth lo pui a l¢as¢ in place with Ihe Synod for ?0 yeaT5. It is hoped that the shelter will be ready for the wint¢r ¢)f 2D24. The Tru5tee5 W15h t0 5UPPOrt this ptDjcct in ev¢ry ￿,￿Y possible and find ivays of overcoming prdciical difficultte5 ID the IT]teTadiQll between parts of the building. in5uran¢e impli¢atiD%Js 2tJd so on. The agreed rent of £1,070.00 per month 15 pall of ihe BTomley URC Chority income and will be ievised when the emergency ac¢on)ni(Klaiion is brouglit inio use. Page 4 BROMLEY UNITED REFORMED CHURCH REPORT OF THL TRUSTEES for Iht )'tar inded 31 De¢emb¢r 2023 FINANCIAL REVIEW FinaDel%l po$itiOD The year-end figures show H d¢ficii of £37.907 in unrtstrictcd funds and a sUrp1￿S of £17,899 in restTicled fiknds. giving a ￿tal deficit at th¢ cnd of 2D23 of £20_008 compared io a deficii of £7,871 * the cnd of 2022. Cash balances at the end of 2023 are £102,992 in unresrricted fund5 and £44.776 in restricted fuiids. fotal cash balanecs ai tile end of tile year wtre £147,768. Analysis of quarterly balaD¢es demonsrraies that income and expenditure wete not at tlic dcsirtd break-even pornt. The tothl payment of £57.753 frotn the insurers for business inieTruption. received in 2021 and 2022 coiitiiiued 10 provide a ¢ash "cushion. for runnillg costs as income has Dot balanced with ¢xpenditur¢ throughout the year. ie Cliurch's f￿a￿tI2[ posilioTJ and reserves policy is reviewd rcgularly by the Tn￿let5. Predicted iiicome and expenditure for the yeaT to 31 December 2024 is very difficult to esiiinat¢ with lelliTrgs no¢ yct Trtumed to 2019 levels. although IhEre contillue to b¢ encouraging signs: this affects the ability Éo address fijrther major mainwiance work on other parts ofhcating and electrical sysiems alld Velux windows. The TtU5tees have sought advice on ihe mosr urgeni projects and Continue to cxplore fundraising and grani opportunities Lo ¢ov¢r whol will be signifjcant costs. sufficj￿l [￿erVeS will reTnain En place should il be necessary to wind up for any reason. THE FUTURE This r¢port reflects the position of the Church during the ycar 2023 which continued TO be challenged by ineome noi renwnirtg to pre-pandeujic levels together with higher fvel costs and gencral inflation. The conlinuation of wotship iogelher. includill8 th¢ celebraiioii of Holy Comniunion supports the small frllowship. widened to welcoFtLe the LGBTQIA+ commuiiity. Audio-visual equipmcnt allowed setViCCs ￿ be accessed by memtrtrs unable io attend thi'ougli physical infirmity, extending fellowship eyen fi)o&Er. 14se of theaiulldkng has ¢ontinued to in¢rca5e, especially after the completion of the he81ing works: we ttusi this 15 a goiM] sigh for the fuiure. Tiiiliauve5 such as Rhiannon's Cafe, Wan Welcamt and Bromley Homele55 CharitY5 plans for th¢ ¢onver5ion of Ihe flat to an tmerBrncy homeless shelter ar¢ posiiive, deinonstruliug coinrnitment io meeting dje nccds ofthe mosr ￿￿￿llerable. Wiiere ?074 will ￿ke Bromlcy URC is far frorn clear but the Trn$￿es and Elders. together wilh th¢ Minisi¢r, will covtinue to tske a wide. positive attl￿de and iniend to remain open in the service of G(xl anil of the ￿Mmunity in contrdl Bromley. STRUCTURE, GOVERNANCE AI¥D MANAGEMLYT Governing documtnt The Charirv 15 controlled by its governing docwnen¢ a deed of trust and ¢onsi1w￿ an UninCDTPOTated charity. Recrultment and #ppolniment of new trusttt5 The AGM in July 2022 approved d Tcviscd Constitution to re8ulans¢ tyvsiee ap￿ill￿nCnt% changes io formalise tlie ability lo hold rcmoie meetings if required again in fuwre and makc 5evetal other changes in line i￿1th currcllt practice and advice froTh the Uniied Rcformed Church. Appoiutments had complicd with the rEquirement of ihe Charity Cornmisslon following their gnnting of rhantable $13tus obrained on 19 Aptil 2010. regi5trarion number 1135594. Tliis revised consiiwtion follows the rnodel wliich allows for non