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2020-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH WARWICK AVENUE

FINANCIAL STATEMENTS

31 DECEMBER 2020

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH WARWICK AVENUE

TRUSTEES' REPORT

The Vicar and the Church Wardens present their report for the year ended 31 December 2020.

Members:

The Revd Gary Bradley Vicar Joanna Lewis Churchwarden Charlie Phillips Churchwarden Gilbert Abou-Haydar Treasurer Jane Ireland PCC Secretary Charity number 1136054 Auditors Kojo Amoah-Arko Kojo & Co. Ltd. 118-120 London Road Mitcham Surrey CR4 3LB

TRUSTEES' REPORT

The Vicar and the Church Wardens present their report for the year ended 31 December 2020.

Members:

The Revd Gary Bradley Vicar Joanna Lewis Churchwarden Charlie Phillips Churchwarden Gilbert Abou-Haydar Treasurer Jane Ireland PCC Secretary Charity number 1136054 Independent examiner Kojo Amoah-Arko

Kojo & Co. Ltd. 118-120 London Road Mitcham Surrey CR4 3LB

STRUCTURE GOVERNANCE AND MANAGEMENT

The purpose of the Church of Saint Saviour Warwick Avenue London W9 is to promote the Christian faith within and beyond its parish boundaries by proclaiming the Gospel, by pastoral care and by liturgy. It cares for the church building which is made available not only for worship by other Christian groups but also by secular community groups. It hosts events for local schools and recitals and concerts. There is one member of staff, The Reverend Gary Bradley (The Vicar) who is responsible for the day to day running of the organisation (The Parish). He is assisted by Fr Andrew Norwood, who has joined the parish in Jan 2020 and on an honorary basis by Jo Lewis and Charlie Phillip (Churchwardens), Gilbert Abou-Haydar (Treasurer) Jane Ireland (PCC Secretary) and by members of the Parochial Church Council (PCC). The Parish Administrator (Karen Peakman) is paid to work for 30 hours per week on parish administration and for 8 hours a week on children’s work in the Parish.

Volunteer members are trained for office by information imparted at PCC meetings and sustained in their duties by the Vicar’s constant prayer for them and by their own devotions. Assessment and appraisal of performance is measured against objectives defined by the the Mission Action Plan which is appraised and assessed at each PCC meeting

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE TRUSTEES' REPORT (CONTD)

OBJECTIVES AND ACTIVITIES

The objective of the parish, working within the Benefice of Little Venice with its sister church S Mary-on-Paddington Green is to bring the good news of Jesus Christ more deeply to the lives of all members of the worshipping communities and to make that message available, in so far as we are able, to the whole geographical parish. Our activities are based within our churches and the geographical parish. Worship is conducted on six days each week at S Saviour Warwick Avenue and visitations are undertaken for those who are permanently housebound or temporarily unable to attend worship physically determined by the restrictions imposed by the Government and he National Church as a result of the Covid-19 situation.

Because of restrictions imposed through COVID-19 we have been unable to share our premises on Sundays with a charismatic evangelical Christian group and this has been a particular sadness. In non-COVID times the parish provides accommodation for the national headquarters of the Berkeley Ensemble, provides accommodation for the teaching of French to youngsters, hosts a Nursery School in its basement premises and is the venue for many concerts throughout the year. The church in normal times is also heavily engaged with the ministry of the Parish School which holds its weekly school mass and many other seasonal activities in the church. These masses and other events have been curtailed by the Covid-19 situation.

A new Mission Action Plan, covering the years 2018-2023 forms the basis of the work of the Parochial Church Council which will be in A new Mission Action Plan, covering the years 2019-2023 forms the basis of the work of the Parochial Church Council which will in its term include succession planning for the retirement of the present Incumbent. Much thought has to be given to fund-raising in a rapidly shifting population with decreasing ground rent revenues from Manor House Court. The need is even greater as a result in a dramatic fall in income as a result of Covid-19.

ACHIEVEMENTS AND PERFORMANCE

The Benefice has welcomed the appointment of Fr Andrew Norwood as Assistant Priest in the Benefice. Fr. Andrew is employed on a half time basis and his stipend is funded by S Mary-on-Paddington Green. The costs of his accommodation at Philip Court W2 are shared between St Mary's and St Saviour's

The PCC reviewed its Giving strategies and decided to install three contactless giving machines in the church. These were warmly welcomed by members of the congregation who made good

use of them – until lockdowns!

The PCC installed a new system of CCTV, prompting the question of whether we should try livestream (or at least record) some of our worship. Aided hugely by parishioner Simon Rhymes the clergy were encouraged to explore the possibilities of live-streaming some worship to benefit everyone who was not allowed to worship at the church during lockdown. Fr Andrew took up the technical challenges and oversaw the commissioning and installation of live-streaming equipment to S Saviour’s church. Now all Sunday masses are livestreamed which has been appreciated by everyone – perhaps especially by the cohort of home communicants and housebound who can now access worship more immediately. The actual livestreaming equipment at St Saviour’s will begin to be used on Sunday 11th March 2021. It is hoped that, even when we return to congregational worship live-streaming will be continued not only for the sick and housebound but also for the benefit of the great St Saviour’s diaspora throughout the world.

The PCC decided to review its contract with BT to find better means of communication within the parish and to make financial savings. The review was undertaken by St Mary’s on our behalf and nothing has happened yet.

The PCC decided to review its contract with Ricoh (photocopier firm) to gain better value for money. The review was undertaken by St Mary's on our behalf and nothing has happened yet.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE TRUSTEES' REPORT (CONTD)

FINANCIAL REVIEW

The financial state of the Church is healthy. As of December 31, 2020 the Reserve Account held £286,122 while the Fabric Fund Reserve account held £96,115. The Church's main funding comes from parishioner contributions. Cash and Direct Debit contributions totalled £51,935 for the year 2020. Another key source of funding in 2020 was the lease extension on one of the MHC flats, generating an income of £99,500. In addition, £35,000 was received in rental income from the basement to Little Sweetheart Nursery. Covid-19 has had a big impact on cash collections in 2020, when Services were cancelled for most of the year. Three contactless Donation Stations were installed in the church in September 2020 to encourage parishioners' giving under a new Covid-Secure environment

PLANS FOR THE FUTURE

We continue to work productively with our Inspecting Architect, Kelley Christ, to explore possibilities for additional space to be incorporated into the church building from its exterior curtilage and for reordering of the interior to provide hospitality, catechesis and community community meeting space. Opportunity during the rebuilding works will be taken to renew electrical and plumbing services throughout the plant. We have now produced an excellent proposal and, during the next year, this will be presented to the congregation and local amenity company for comment and progression

For the majority of the year, from 23rd March 2020 the church has, essentially, been in lockdown. The clergy has worked to improve digital communications. PRAVDA has been relaunched as an ambitious digital communications tool affording possibilities for adult and children’s catechesis, streamed teaching courses and the opportunity for live-time shared prayer at Compline at 21.00 on weekday evenings. The production of digital communication has also meant that we can livestream funerals and baptisms so that families from around the world can join in these important life events.

Throughout the year Fr Andrew and I have worked closely with Fr Ellis, our non-stipendiary colleague who was working in the parish long before I came in 1983. I think we would all say that the need to develop alternative means of communication and worship has occasioned a wonderful strengthening of the Clergy team and we look forward with sincere enthusiasm to the challenges and opportunities of the coming year.

Fr Gary Bradley Vicar of S Saviour Warwick Avenue

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INDEPENDENT EXAMINER'S REPORT TO TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE

I report on the accounts of the PCC for the year ended 31 December 2020 which are set out on pages 5 to 15.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts represented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kojo Amoah-Arko FCCA Kojo & Co Ltd Association of Chartered Certified Accountants 118-120 London Road Mitcham Surrey CR4 3LB

Dated

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020

2020 2019
Restricted Unrestricted Total Total
INCOMING RESOURCES £ £ £ £
Voluntary income 2 - 67,071 67,071 72,879
Other income 3 - 35,498 35,498 46,916
Investment income 4 - 84,231 84,231 35,305
__
___
_____
TOTAL - 186,800 186,800 155,100
__
___
_____
RESOURCES USED
Support cost 5 27,314 27,314 30,152
Charitable expenditure 6 - 145,967 145,967 129,893
__
___
_____
TOTAL - 173,281 173,281 160,045
__
___
_____
NET INCOMING RESOURCES - 13,519 13,519 (4,945)
Balances brought forward 58,687 1,286,777 1,345,464 1,350,409
__
___
_____
BALANCES CARRIED FORWARD 58,687 1,300,296 1,358,983 1,345,464
__
___
_____

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE BALANCE SHEET AS AT 31 DECEMBER 2020

Note 2020 2019
£ £ £ £
TANGIBLE FIXED ASSETS
Investments 8 252,485 267,754
CURRENT ASSETS
Debtors 9 58,150 63,090
Cash at bank 10 1,059,447 1,025,719
____ ____
1,117,597 1,088,809
CREDITORS: Amounts falling
due within one year 11 11,099 11,099
___ ____
1,106,499 1,077,710
___ ___
NET CURRENT ASSETS 1,358,983 1,345,464
___ ___
FUNDS:
Unrestricted 12 1,300,296 1,286,777
Restricted 12 58,687 58,687
____ ___
1,358,983 1,345,464
___ ___

Approved by the Parochial Church Council on

Chairman ……………………….. PCC Member ………………………..

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2020

2020 2019
£ £ £ £
Net Cash from operations (26,918) (51,253)
Add:
Cash from investing activities
Proceeds from sale of investments 84,231 35,305
Investment income 35,498 46,916
___ ___
Net cash provided by investing activities 119,729 82,221
___ ___
92,810 30,968
___ ___
Change in cash and cash equivalent in the
reporting year
Change in cash and cash equivalent in the year 33,728 7,871
Cash at the beginning of period 1,025,719 1,017,848
___ ___
Cash at the end of the year 1,059,447 1,025,719
___ ___
Reconciliation of net income to cash from
operations
Net income for the period 13,519 (4,945)
Investment income (35,498) (46,916)
Increase/(Decrease) in debtors (4,939) 428
Increase /(Decrease) in creditors - 180
___ ___
(26,918) (51,253)
___ ___
Analysis of cash and cash equivalent
Cash at bank and notice deposit (less than 3 months) 1,059,447 1,025,719
___ ___

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

1a. Basis of accounting

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2020)(Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). St Saviours meets the definition of a public benefit entity under FRS102. Assets are initially recorded at historical cost unless otherwise stated in the relevant accounting policy note.

1b

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within in current liabilities.

1c Financial instruments

The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset , with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

1. ACCOUNTING POLICIES (Contd)

1d. Investments

Investments are stated at market value

1e. Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the PCC are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

1f.

Voluntary income and capital sources

Collections are recognised when made. Amounts recoverable under covenant are recognised only when honoured by the covenantor.

Income tax recoverable on covenanted or gift aid donations is recognised when received.

Grants and legacies are accounted for as soon as the PCC is notified of its entitlement and the likely amount due.

Funds raised by the fete and similar events are accounted for gross. Sales of books and magazines from church bookstalls are accounted for gross.

Rental income from letting of church premises is accounted for when earned.

Parochial fees due to the PCC for weddings, funerals etc. are accounted for on an event by event basis.

1g. Income from investments

Dividend and interest are accounted for when due. Tax recoverable on such income is accrued for on the same basis.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

1. ACCOUNTING POLICIES (Contd)

1h. Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. These include funds designated for a particular purpose by the PCC.

The purpose of any restricted funds is noted in the accounts.

The accounts include transactions, assets and liabilities for which the PCC can be held responsible. They do not include the accounts of church groups that owe an affiliation to another body nor those that are informal gatherings of church members.

APPLICATION OF RESOURCES

1i. Grants

Grants and donations are accounted for when payable.

1j. Cost directly related to the work of the church

Resources expended are recognised in the period in which they are incurred.

The Diocesan quota is accounted for when payable and any quota unpaid at 31 December is shown as a creditor in the Balance Sheet.

Resources are allocated to particular activity where the cost relates directly to that activity. However the cost of overall direction and administration of each activity, comprising the the salary and overhead costs of the central function is apportioned on the basis that the trustees consider reasonable. For the year under review as there is no other specific project, all the overheads are allocated to the general running of the charity.

1k. Employee benefits

The cost of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

2. VOLUNTARY INCOME

2020 2019
Restricted Unrestricted Total Total
£ £ £ £
Loose cash/Stewardship envelopes - 5,910 5,910 16,127
Covenanted giving and gift aid - 40,961 40,961 39,306
Donations & sundry income - 13,725 13,725 10,737
Gift Aid - 6,475 6,475 6,709
__
____
____ ____
- 67,071 67,071 72,879
__
____
____ ____

3. OTHER INCOME

Sale of Manor House properties - 84,231 84,231 35,305
__
____
____ ____
4. INVESTMENT INCOME
Letting of Church hall - 35,000 35,000 35,140
Manor House Court rent - - - 14,288
Interest, and dividend - 498 498 1,195
Gains/(losses) on valuation of investments - - (3,707)
__
____
____ ____
- 35,498 35,498 46,916
__
____
____ ____

5. SUPPORT COST

Salaries & wages

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

6. CHARITABLE EXPENDITURE

6. CHARITABLE EXPENDITURE
2020 2019
Restricted Unrestricted Total Total
£ £ £ £
Ministry:
Diocesan quota - 63,000 63,000 63,000
Clergy expenses - 3,304 3,304 -
Church running expenses - 30,357 30,357 23,562
Church repairs & maint - 16,443 16,443 9,425
Telephone - 7,095 7,095 6,829
Music & organist fees - 10,893 10,893 13,218
Printing, stat. & Admin - 11,354 11,354 9,589
Bank charges - 611 611 821
Independent examiner's fees - 2,100 2,100 2,100
Legal and professional - 810 810 1,350
__
____
____ ____
- 145,967 145,967 129,893
__
____
____ ____
7. STAFF COST
2020 2019
£ £
Salaries 26,512 29,372
Employer pension contribution 802 780
______ ____
27,314 30,152
______ ____

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

2020 2019
£ £
8. INVESTMENTS
Investments in Manor House leases 252,485 267,754
____
This represents the present value of future ground rents from
the Manor House court leases
9. DEBTORS
Other debtors 32,352 32,352
Prepayment and accrued income 25,799 30,738
____
58,150 63,090
____
10. BANK & CASH BALANCES
Quinquennial Fabric Fund- Current account 96,116 96,031
Manor House Court Deposit 9,072 9,064
General church account 587,606 564,525
General church account- Reserve 80,531 70,319
Fabric Fund Account - Barclays Bank 286,122 285,780
____
1,059,447 1,025,719
____
11. CREDITORS; Amounts falling due within one year
Manor House Court residents' deposit 8,999 8,999
Accruals 2,100 2,100
____
11,099 11,099
____

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

12. FUNDS

Balance Receipts Payments Balance
01-Jan-20 31-Dec-20
£ £ £ £
Restricted
Charity projects 71 - - 71
Fabric fund 58,616 - - 58,616
____ ____ ____
58,687 - - 58,687
____ ____ ____
Unrestricted
General 1,285,455 186,800 173,281 1,298,974
Kilimanjaro Fund 1,322 - - 1,322
____ ____ ____
1,286,777 186,800 173,281 1,300,296
____ ____ ____
TOTAL FUNDS 1,345,464 186,800 173,281 1,358,983
____ ____ ______ ___

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST SAVIOUR CHURCH, WARWICK AVENUE NOTES TO THE FINANCIAL STATEMENTS - 31 DECEMBER 2020

13. STATEMENT OF FUND BALANCES

Restricted Unrestricted Total
£ £ £
Investments - 252,485 252,485
Debtors - 58,150 58,150
Bank & cash balances 67,686 991,761 1,059,447
Creditors: Amounts due within one year (8,999) (2,100) (11,099)
____ _____ ____
58,687 1,300,296 1,358,983
____ _____ ____

14. CONSOLIDATED ACCOUNTS

During the year certain charities existed mainly for the benefit of the church that were also under the control of the church. The accounts of these charities have not been consolidated. Due to the immateriality of the amounts involved, the PCC is of the opinion that the cost of consolidation far outweigh the benefit to the church. The charities were:

Henry Wallace Hornby Lillian Lees Memorial Fund Eliza Grafton Trust Delhane Small Trust