## **Annual Report and Financial Statements** For the year ending 31 December 2022 **Trustees** See page A12 **Chair** Kim Mason **Treasurer** Nigel Thompson **Secretary** Peter Armstrong **Registered Office** St Luke's Church **Independent** Les Tsang Blackbrook Road **Examiner** LT Professional services Limited Lodge Moor 101 Bradfield Way Sheffield Waverley S10 4LQ Rotherham S60 8DL **Bank** HSBC **Minister** Rev. Kim Mason St Luke’s House 18. Blackbrook Road Sheffield S10 4LP St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 1 ## **Introduction** The Trustees of St Luke’s Church present their report and financial statements for the year ended 31 December 2022. The Report was approved by the Board of Trustees at a meeting on 19 April 2023 The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Constitution adopted in April 2010, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). St Luke’s Church is a Local Ecumenical Partnership and includes Anglican, Methodist, Baptist and United Reformed denominations. It is the only church in the parish of Lodge Moor, Sheffield. It is part of the Hallam Deanery and the Anglican Diocese of Sheffield. As an LEP it is also part of the Yorkshire Baptist Association and of the Methodist and United Reformed Church organisations. The Church Centre is owned by the Anglican Diocese. The church operates as a registered charity governed by its constitution adopted in April 2010. It is managed by a Board of Trustees elected by and from the whole Church membership, with ex officio and co-opted members. Further details of the structure and governance are in section A4. The Trustees and the Minister promote the mission of the Church throughout the parish of Lodge Moor. They have the responsibility for the use and maintenance of St. Luke's Church and Centre. The Parish includes some 2100 homes. The incumbent is ordained in the Anglican Church and serves as minister for the other denominations in the LEP. St Luke’s functions as one Christian church for most practical purposes. ## **CONTENTS** The report is in two sections |**Section A: Annual Report**|**Page**| |---|---| |A1, A2: Aims and purposes|3| |A3: Public Benefit Statement|3| |A4: Achievements and Performance|5| |A5: Plans for future periods|6| |A6: Financial Review|7| |A7: Structure, Governance and Management|7| |A8: Compliance and Safeguarding|9| |A9: Administrative information|11| ## **Section B: Financial Statements (separate document)** The Financial Statements are set out as defined in a template for the Charity Commission, which provides a different appearance to that used in previous years. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 2 ## **Annual Report** ## **A.1. Aim and Purposes** The purpose of the Charity is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the Participating Churches. ## **A.2. Objectives and Activities** In achieving its purpose, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to): - a) the celebration of public worship; - b) the teaching of the Christian faith; - c) mission and evangelism; - d) pastoral work, including visiting the sick and the bereaved; - e) the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs; - f) the support of other charities in the UK and overseas.” The Vision for the church, ‘Offering Living Water’, as agreed by the Trustees, is expressed in three strands: **Strand 1:** Life-giving, dynamic worship which empowers us. Resilient teaching that guides and equips us. **Strand 2:** Serving others in a way that makes our faith visible to those who want to receive. Offering the chance to learn more. **Strand 3** : Becoming full life disciples. Equipping and encouraging one another to serve God on our own ‘frontline’. There has been no change in these objectives during the year. ## **A.3. Public Benefit Statement** The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake The church building of St Luke’s Lodge Moor is central to most of these activities and very heavily used. ## **A.3.1. Advancement of the Christian Faith** St Luke’s has continued to advance the Christian faith in Lodge Moor and beyond through the provision of public services of worship, prayer meetings, bible study and reflection, pastoral care, youth and children’s work, and mission and outreach. Most activities have now resumed in person following the lifting of COVID restrictions, when electronic media were used extensively. The live-streaming of services continues. ## **A.3.2. Use of the Church Centre** St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 3 The Church Centre is used for the advancement of the Christian faith via weekly services of different styles, both formal and less formal, as well as prayer meetings and a range of group meetings and activities for all ages. The Chapel is freely available for private prayer when office staff are present in the building. The church centre is used for many other activities including: - St. Luke’s Pre-School Nursery (a separate legal entity) was open 5 days per week, 51 weeks per year, until the summer of 2022, when it had to close due to lack of staff. - Courses relating to the Christian faith, - A weekly ‘Bumps and Babies’ group, (which pre-Covid coincided with the local Health Service Baby Clinic, which we hope will resume.) - Twice-weekly toddlers’ groups. - The local Townswomen’s Guild (monthly) and weekly Pilates and chair-exercise groups. - Lodge Moor Children’s Choir - Uniformed organisations (Scouts & Guides movement) hold weekly meetings for all age groups up to Scouts and Guides during term times, and twice-yearly awards events. ## **A.1.1. Services to the community in Lodge Moor** The church serves the local community by providing, offering or organising the following activities. - A weekly, cooked lunch and fellowship for over sixties, with transport for those who need it. - A bereavement support group and annual memorial service. - Toddlers’ groups, which are well-attended, plus ‘Bumps and Babies’ catering for parents with young children and soon-to-be parents. - Free frozen meals to those suffering from illness or bereavement or coming out of hospital.; - A fortnightly afternoon tea and cakes event for over 60s in the local community centre. - A weekly ‘drop in for a cuppa’ session for anyone wishing to meet friends and neighbours. - A monthly pub-based group for men, for socialising, pie & peas and talks. - Assemblies and a weekly lunchtime Bible club in the local primary school. - Two weekly youth clubs and a children’s summer holiday club. - Social events for the whole family - eg quiz, comedy, film etc. - ‘Knit & Natter’ in a local venue. - St Luke’s has a very positive relationship with the Hallam Youth and Community Association. ## **A.1.2. Services to the City of Sheffield** The church serves the city community by: - Supporting the Baby Basics charity (providing essentials for vulnerable mothers and babies in Sheffield). - Collecting clothes, toys, etc., for donation to disadvantaged parts of Sheffield - With other churches on a rota basis, running a soup wagon in Sheffield City Centre to aid the homeless and those on the margins of society. - Giving our Christmas collections to StopGap, a charity providing emergency accommodation. - Supporting other churches with service leadership, health and safety and financial know-how. - A fortnightly collection for a local food-bank. ## **A.1.3. Services to World-wide Society** The church supports, both through a financial commitment, prayer and encouragement, three charities at any one time on a rolling basis, with a three-year term each. In 2022 these were: - Baby Basics – a local charity for vulnerable new mothers and babies. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 4 - Transforming Lives for Good (TLG) a UK-wide organisation that provides tuition for excluded pupils, mentoring for school-age children in difficult situations and lunch clubs in school holidays. - International Justice Mission (Mumbai field office), working to rescue and bring justice for enslaved people and with a vision to end slavery. Other support for worldwide charities includes: - Donations from the Christingle service given to the Children’s Society. - Local fund-raising for Christian Aid, including resourcing the sponsored walks in ‘normal’ years. - As part of Operation Christmas Child, sending shoeboxes packed with practical gifts to developing countries, plus money to fund further boxes from elsewhere. ## **A.2. Achievements and Performance** ## **A.2.1. Membership and attendance** In April 2022 there were 215 members on the Membership Roll (formal church membership in four denominations). Formal Church membership was reduced due to the number of members that had died, (a minority due to Covid). A number had also moved away from the parish. Services are held at 10:00 on Sundays, with attendance typically around 90. A more traditional service of Holy Communion is held twice monthly on Sunday afternoons, with Messy Church and ‘Oxygen’ (an informal service mainly for young people) held once per month. ## **A.2.2. Interregnum** Our Vicar/Minister resigned in May 2021 to take a new role in the Diocese. Rev. Dr Chris Ellis took the Chair for Trustees and many others took on extra responsibilities. After a rigorous recruitment process, our new Minister was appointed: Rev. Kim Mason was installed on 28 September 2022. ## **A.2.3. Hallam Community and Youth Association** The long and positive relationship between our two organisations continues. St. Luke’s played a major role in the Hallam Community Fete in September 2022. ## **A.2.4. Pre-School Nursery** Since 1st September 2003, the St. Luke’s Pre-School Nursery traded as a “Company Limited by Guarantee with no share capital and with charitable status” – ie as a separate entity from St Luke’s Church. The directors were Claire Marr (chair), Alan Combe (secretary) and Phil Drake. The current Trustees of St. Luke’s Church were the ‘Members of the Company’. The Nursery used the church premises on five days per week, providing significant rental income for the church. In summer 2022 the inability to recruit staff forced the Nursery (along with many others) to close. The company is being wound up. For the church this means the loss of significant income, but also the availability of space to let to other organisations. ## **A.2.5. Premises & facilities** Our premises, although heavily used, are well maintained and kept presentable. We are indebted to those who contribute to maintaining such high standards, not least our Churchwarden, Colin Roberts, the Property Sub-Group, and our staff cleaner. "Heavily used" means that most rooms in the church building are used on most weekdays. St Luke's remains an attractive venue for a wide variety of both church and non-church activities. Occasional meetings of the leaders of groups who use the building take place to ensure that unintended consequences are avoided and managed. The need for communicating and managing the arrangements for car parking at larger gatherings and events is an ongoing challenge as we endeavour to be good neighbours. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 5 Responsibilities for safety and risk analysis are carefully managed between the church Safety Officer and the various groups. ## **A.2.6. Volunteers** A large proportion (probably 80%) of the members of St Luke’s give their time and abilities in a huge variety of ways to support the many activities listed. It is not possible to express adequate thanks in this report, but we are indebted to every one of them. ## **A.3. Plans for future periods** At the Autumn Congregational Meeting the Minister outlined the following plans for 2023. ## **Relating to God** - We will continue to develop and grow spaces where we can deepen our relationship with God. - We will be shaping the 10am service to feel more contemporary. - We will be reviewing 4pm service and the provision of a regular, traditional holy communion service. ## **Relating to Each Other** - We will spend time investing in small groups to encourage personal discipleship. - We will tackle our lack of leaders and think about how we can encourage greater levels of serving. - We will be reviewing pastoral provision and structures. ## **Relating to the World** - We will be delivering a Christmas season full of invitational services where we can invite our family, friends, and acquaintances, to hear the good news of the kingdom of God. - This will be supported by a high quality Christmas publicity campaign all about ‘welcome’, everyone is welcome here, there is room at the Inn this Christmas. If you are on social media please engage with sharing that. - We will be running Alpha, and Alpha will become an annual fixture in our calendar, around which we will build a season of invitational services, and a season of discipleship. - We are going to work on newcomer integration, about creating a journey for new people to really become established with us. ## **Governance** - We will seek to increase our income streams. - We will continue to maintain the high standards of safeguarding and health and safety. ## **A.1. Financial Review** Donations to the work of St Luke’s over 2022, were slightly higher than in 2021. Other sources of income did not fare quite as well, our Nursery closed in June 2022 having a significant impact on rental income, mitigated to some extent by an increase in room hire income. Overall rental income was significantly down compared to our last normal year of 2019. To help control our energy costs we were able to secure competitive 3-year fixed contracts for Gas and Electricity. We made a surplus of over £29,000 in the General Fund. We received no legacies to the General Fund in 2022. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 6 We received two restricted legacies total £2,000. Assets for the (currently paused) Building Project decreased in value during the year as a result of the stock market reduction during 2022. The Bookstall and Lunches Groups manage their own funds which we incorporate into the formal accounts from their figures. ## **A.1.1. Reserves Policy** On 16 Nov 2022, after considering the need to revise the Reserves Policy in the light of current financial parameters, the Trustees set our minimum reserves level at £40,000. ## **A.2. Structure, Governance, and Management** St. Luke’s Church and Centre is situated in Lodge Moor in the Diocese of Sheffield. It is a local ecumenical partnership (LEP) between Anglican, Baptist, Methodist and United Reformed Churches initially sponsored by Churches Together in South Yorkshire (CTSY). It is an independent charity, Registered Charity No.1136795. The correspondence address is: St. Luke’s Church, Blackbrook Road, Sheffield, S10 4LQ. The constitution is based on a standard LEP model. ## **A.2.1. Risk Management** We have a very experienced Health and Safety Officer who assists in the consideration of risks and the preparation of Risk Assessments for each relevant activity and situation. Information concerning risk is brought to the Trustees and used in the approval of new or changed activities. ## **A.1.1. Trustees** The Trust was formed on April 25th 2010. Up to twenty elected Trustees, plus the Minister as _ex officio_ and up to four co-opted members, are responsible and accountable for the management of the church. They meet ten times per year, plus a brief meeting following the Annual Church Meeting (ACM) to elect the Chair, Secretary and Treasurer. The method of appointment of Trustees is set out in the original Constitution. Potential Trustees are nominated and subsequently elected by church members at the ACM. All Church attendees are encouraged to register on the Membership Roll and to consider standing for election as Trustees or to other roles. The Trustees are responsible and accountable for the management of St Luke’s Church as a whole. Where the specific responsibilities of a PCC are required, this role is fulfilled by the Anglican Trustees (usually the majority) together with the Wardens, Lay Readers and Deanery and Diocesan Synod representatives. None of the Trustees has any beneficial interest in the church. All of the Trustees are members of the church and guarantee to contribute £1 in the event of a winding up. Members are invited to raise issues for discussion by the Trustees and to attend meetings as observers. The approved minutes of Trustee meetings are published on the notice board and a brief digest is distributed to the congregation. In April 2022, at the Annual Church Meeting, the Trustees elected Rev. Dr Chris Ellis as Chair, Peter Armstrong as Honorary Secretary and Nigel Thompson as Honorary Treasurer. Rev. Kim Mason took the Chair in November 2022. The Trustees met on ten scheduled occasions during 2022 with an average attendance of 16. A Standing Committee meets monthly to deal with minor business and arrange the Trustees agenda. Changes were made during 2021 to reflect the need for certain positions always to be included among the Trustees, using the four co-opted positions allowed in the constitution. Those holding the positions of Property Steward, Health and Safety Officer and Pastoral Officer were co-opted to the Trustees, alongside St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 7 the Safeguarding Officer, as a standard practice and these four were also made automatic members of Standing Committee. Pastoral and Property matters are currently represented by elected Trustees. The change opened up more positions for elected Trustees, which have not been completely filled (currently 15 of a possible 20 elected, plus 2 co-opted persons, makes a total of 17. ) . This ‘shortfall’ is not regarded as an issue as the constitutional maximum would give a very large group. **The Trustees who served during the year and up to the date of this Report were:** |Peter Armstrong|Secretary|| |---|---|---| |Gail Ashton||| |Ann Bielby||| |Lesley Combe||| |Elaine Curl||| |Rev. Dr Chris Ellis|Chair to Oct 2022|| |John Hind||From April 2022| |Claire Marr||To April 2022| |Rev. Kim Mason|Chair from Nov 2022|From Oct 2022| |Robert Prestwood|Health & Safety Officer|Co-opted| |Susan Prestwood|Safeguarding Officer|Co-opted| |Colin Roberts|Churchwarden from April 2022|| |Linda Russell||| |Joan Russon|Churchwarden|To April 2022| |Caro Staton||| |Eric Stevens||From April 2022| |Nigel Thompson|Treasurer|| |Carolyn Tsang||| |Grace Warren|Churchwarden|| |Myra Wilson||From April 2022| ## **A.1.2. Committees and subgroups** A Standing Committee consisting of the Minister, Wardens, Secretary, Treasurer, co-opted positions and one elected Trustee meets monthly. It is delegated by the Trustees to consider minor and urgent matters and prepare the Trustees agenda. Its terms of reference were clarified in 2021. The Trustees also delegate responsibilities for certain areas to subgroups, which are usually chaired by Trustees and may include Trustees and other members of the church, invited for the specific contributions they can provide. The Minister is an ex-officio member of each group but attends only when required. These groups report and make recommendations to the Trustees meetings. During 2022 the active subgroups were: ## **Personnel and Compliance** Overseeing policies and practices for Personnel, Safeguarding, Health and Safety, GDPR etc. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 8 ## **Property** Supporting the Property Steward (or Warden) in overseeing the maintenance and repair of the premises and its physical facilities. This includes the premises Bookings Secretary and the Kitchen Supervisor (currently vacant). ## **Outreach** This group brings plans and ideas to Trustees, including encouraging members to be outward-looking, the organization of seasonal and other outreach events, participation in city-wide activities and improving the welcoming feel of the building. ## **Eco group** : The sub group keeps abreast of possibilities for the church to operate in a more environment-friendly way and advises and challenges the Trustees on possible changes. ## **Finance** The Treasurer is supported by an informal group including the church Administrators. ## **A.1.2. Joint Church Council** Under the provision of the formal sharing agreement establishing the LEP, up to four members from each of the participating denominations are elected to a Joint Council to ensure equality in the use and maintenance of the Church Building. Three are elected from the congregation and one is an external member of each denominational clergy. The Joint Council usually meets once a year. ## **A.1.3. Congregational Meetings** The Annual General Meeting is held in Spring each year to elect Trustees and other officers and representatives and to receive the Annual Report. The outcomes are expressed throughout this Report. An Autumn Congregational meeting is held in October to receive less-formal reports and make other decisions. ## **A.2. Compliance and Safeguarding** The compliance subgroup supports the Church’s ministry by overseeing policies and practices and endeavouring to ensure adherence to relevant regulations, legislation and denominational requirements. The remit of this group includes Safeguarding, Health and Safety, GDPR and matters relating to staffing, which includes employees and volunteers. ## **A.2.1. Safeguarding** ## **The Trustees have complied with the duty to have due regard to the House of Bishops’ Guidance on Safeguarding Children and Vulnerable Adults’.** ## **Safe Recruitment** During the year we Safely Recruited 1 employee, our Youth and Children’s Leader and 8 volunteers, consisting of 1 Youth Group Helper, 3 Trustees, and 4 Lunches helpers/escorts. A total of 43 new or renewal DBS checks were completed. ## **Safeguarding Policy** Our Safeguarding Policy was reviewed in July and is available on the Website, along with details of our Safeguarding Team, other sources of help and other relevant policies. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 9 ## **Training** - During 2023, 120 Safeguarding Courses have been completed:- 38 Basic, 33 Foundation, 8 Leadership, 8 Safe Recruitment, 32 Raising Awareness of Domestic Violence and Abuse training and 1 Train the Trainer. Most were completed online, but we also ran several face-to-face courses for those who were unable to access training online or preferred to do their training in a group. - An audit of the year’s training needs has been completed and plans put in place to ensure these are met. (see St Luke’s Church Safeguarding Training Analysis 2023). - Face-to face training will again be available for those who need/want it. ## **Safeguarding Breaches and Causes for Concern** During the year we were alerted to 2 potential breaches, which were dealt with. We were alerted to 9 causes for concern, of which two were external to the church. Some could be dealt with internally, but the majority were referred to the Diocesan Safeguarding Advisors and we are again grateful for their advice and support. ## **Personnel** There have not been any changes of personnel during the year and we are grateful for the help and support of the team. Elaine Curl is our Advocate for Vulnerable Adults, Fiona Stevens our Children’s Advocate, Nicola Ellis our Deputy Safeguarding Officer, and Ann Bell our safeguarding administrator. ## **Health and Safety** Health and Safety issues, including reported accidents, are considered at every Trustee meeting and also at meetings of the Compliance Subgroup. All accidents, however trivial, are recorded in the accident book and reviewed as necessary to remove or minimize future incidents. With Covid now largely in the past we are concentrating on the regular Health and Safety actions and reviews. St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 10 ## **A.3. Administrative Information** St Luke’s Church, Lodge Moor, Sheffield ## _**Blackbrook Road, Lodge Moor, Sheffield S10 4LQ**_ _Registered Charity No. 1136795_ Details of the Trustees who have served in 2022, including those who have held specific offices and management roles, are given in section A8.1 Details of our banker and Independent Examiner are at the top of this document. ## **The Annual Report was approved by the Trustees on 19 April 2023.** ## **Signed** **Rev. Kim Mason, Minister and Chair of Trustees.** **Dated 19/04/2023** St Luke’s Church Lodge Moor Section A: Annual Report Annual Report and Financial Statement for the year ending 31 December 2022 Page 11 |Charity Name
St Luke's Church, Lodge Moor|Charity Name
St Luke's Church, Lodge Moor|Charity Name
St Luke's Church, Lodge Moor|Charity No (if
any)|
1136795|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|01/01/2022|**To**|Period end date|31/12/2022|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Total_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---| ||153,770|2,001|-|155,771|150,188| ||67,107|4,954|-|72,061|65,140| ||39|-|-|39|22| ||688|2,041|-|2,729|1,492| ||-|-|-|-|-| ||-|-|-|-|-| ||221,604|8,996|-|230,600|216,842| ||||||| ||-|-|-|-|-| ||190,868|5,271|-|196,139|215,579| ||-|-|-|-|-| ||1,879|-|-|1,879|867| ||192,747|5,271|-|198,018|216,446| ||||||| ||28,857|3,725|-|32,582|396| ||-|6,528
-|-|6,528
-|7,043| ||28,857|2,803
-|-|26,054|7,439| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||28,857|2,803
-|-|26,054|7,439| ||||||| ||75,184|104,334|-|179,518|172,079| ||104,041|101,531|-|205,572|179,518| ## **Section B Balance sheet** |**Fixed assets**
**Tangible assets (Note 14)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand**
**(Note 24)**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due**
**after one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by Chair of Trustees on behalf
of all the trustees|Guidance Notes
B02
B04
B05
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|
-| |||-|-|-|-|
-| |||||||| |||-|-|-|-|-| |||-|49,492|
-|49,492|
56,020| |||107,611|52,039|
-|159,650|
124,838| |||107,611|101,531|
-|209,142|
180,858| |||||||| |||3,570|
-|-|3,570|
1,340| |||||||| |||104,041|101,531|
-|205,572|
179,518| |||||||| |||104,041|101,531|
**-**|205,572|
179,518| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||104,041|101,531|
-|
205,572|179,518| |||||||| |||-||-|-|-| ||||101,531|
-|101,531|104,334| |||104,041|||104,041|75,184| ||||||-|| |||104,041|101,531|
-|205,572|
179,518| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||||| |||||||| CC17a (Excel) 19/04/2023 2 ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ü * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability**_ _**to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; An explanation as to those factors that support the _**Not applicable**_ conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }. |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| ||ü|| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the change in accounting policy;_**|**_Not applicable_**| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|**_Not applicable_**| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|**_Not applicable_**| ## **1.4 Changes to accounting estimates** |No changes to ac|countinges|timates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---| |Yes*
No*|ü|* -Tick as appropriate| ||ü|| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|**_Not applicable_**| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| ||ü|| ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of the prior period error;_**|**_Not applicable_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_Not applicable_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**| CC17a (Excel) 19/04/2023 3 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed
assets and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| p p g g y benefits are recognised as income earned from the provision of goods and services as income from charitable activities. |
|ü|ü|ü| |---|---|---|---| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||||| |r net
le value

|||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| **Settlement of insurance** Insurance claims are only included in the SoFA when the general income recognition **claims** criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. **Investment gains and** This includes any realised or unrealised gains or losses on the sale of investments and **losses** any gain or loss resulting from revaluing investments to market value at the end of the year. ## **2.3 EXPENDITURE AND LIABILITIES** **Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support costs** Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per **Basic financial instruments** paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. ## **2.4 ASSETS** **Tangible fixed assets for** These are capitalised if they can be used for more than one year, and cost at least **use by charity** They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. **Intangible fixed assets** The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. |**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset investments**
**Debtors**|The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be received.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||ü|ü|ü| |||Yes
No
N/a||| |||ü
|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||||| |||||| **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations andgifts
Gift Aid - General Fund
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Church Council fees
Book andgift sales
Church heating
Events
Magazine Sales
Churchgroup premises hire
Commercialpremises hire
Children and Youth work inc. Toddlers
Travel
Soul Survivour
Lunches
Church weekend
OAKES
Other
**Total**
Photocopying
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
Gain on disposal of a tangible fixed asset held for
charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of intellectual
propertyrights
Other
**Total**
**Other information:**
**TOTAL INCOME**
**Other:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**Prior year**
**£**
**£**| |---|---|---|---|---|---| ||Donations andgifts
|153,770|-|153,770|150,188| ||Gift Aid - General Fund|34,610|-|34,610|31,587| ||Legacies|-|2,001|2,001|-| ||General grants provided by government/other
charities|500|-|500|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-| ||Donatedgoods,facilities and services|-|-|-|-| ||Other|-|-|-|| ||**Total**|188,880|2,001|190,881|181,775| ||||||| ||Church Council fees|1,342|-|1,342|1,351| ||Book andgift sales|-|-|-|200| ||Church heating|7,907|-|7,907|214| ||Events|-|-|-|304| ||Magazine Sales|-|-|-|66| ||Churchgroup premises hire|9,886|-|9,886|14,955| ||Commercialpremises hire|9,142|-|9,142|1,503| ||Children and Youth work inc. Toddlers|3,483|-|3,483|1,639| ||Travel|52|-|52|115| ||Soul Survivour|-|-|-|-| ||Lunches|-|4,951|4,951|1,777| ||Church weekend|-|3|3|357| ||OAKES|-|-|-|150| ||Other|185|-|185|10,922| ||**Total**|31,997|4,954|36,951|33,553| ||||||| ||Photocopying|39|-|39|22| |||-|-|-|-| |||-|-|-|-| ||Other|-|-|-|-| ||**Total**|39|-|39|22| ||||||| ||Interest income|-|569|569|1,492| ||Dividend income|688|1,472|2,160|-| ||Rental and leasingincome|-|-|-|-| ||Other|-|-|-|-| ||**Total**|688|2,041|2,729|1,492| ||||||| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||**Total**|-|-|-|-| ||||||| ||Conversion of endowment funds into income|-|-|-|-| ||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-| ||Other|-|-|-|-| ||**Total**|-|-|-|-| ||||||| |||221,604|8,996|230,600|216,842| ||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||£1,777 Lunches, £38 Soul Survivour, £150
OAKES, £2036Buildingfund|||| CC17a (Excel) 19/04/2023 7 **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** N/A **Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** N/A **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** N/A CC17a (Excel) 19/04/2023 8 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on charitable activities:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Total funds**
**This year**
**Last year**| |---|---|---|---|---|---|---| |Church administration expenses|778|-|778|1,557|-|1,557| |Staff costs|42,529|-|42,529|61,880|-|61,880| |Staff travel|45|-|45|74|-|74| |Annual Mission|14,400|-|14,400|14,400|-|14,400| |Church weekend|-|-|-|-|2,463|2,463| |OAKES expenditure|-|-|-|-|150|150| |Catering|709|-|709|234|-|234| |Training|1,238|-|1,238|380|-|380| |IT fees|114|-|114|1,037|-|1,037| |Bank charges|187|60|247|3|-|3| |Denomination Subscriptions|302|-|302|-|-|-| |Magazine|579|-|579|87|-|87| |Children and Youth - inc. MessyChurch & Toddlers|3,191|-|3,191|1,553|-|1,553| |Parish Share - Anglican|15,050|-|15,050|14,300|-|14,300| |Parish share - Baptist|2,676|-|2,676|2,676|-|2,676| |Parish Share - Methodist|4,020|-|4,020|4,020|-|4,020| |Parish Share - URC|444|-|444|444|-|444| |Ministrycontribution - Anglican|70,450|-|70,450|70,000|-|70,000| |Local Outreach|953|-|953|1,501|-|1,501| |Light,heat,water and insurance|17,134|-|17,134|19,972|-|19,972| |Maintenance,repairs and upkeep|12,399|-|12,399|8,127|-|8,127| |Music and worship|631|-|631|991|-|991| |Printing,Postage and Stationary|1,193|-|1,193|1,146|-|1,146| |Telephone|1,846|-|1,846|2,457|-|2,457| |Lunches expenditure|-|5,211|5,211|-|2,425|2,425| |Bookstallpurchases|-|-|-|2,952|-|2,952| |Independent examination fee|750|-|750|750|-|750| |**Total expenditure on charitable activities**|191,618|5,271|196,889|210,541|5,038|215,579| ## **Other** |Miscellaneous|759|-|759|867|-|867| |---|---|---|---|---|---|---| |Pastoral|370|-|370|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|1,129|-|1,129|867|-|867| ||192,747|5,271|198,018|211,408|5,038|216,446| CC17a (Excel) 19/04/2023 9 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related party**
**(Yes or No)**|**This year**
|**Last year**|**This year**
|**Last year**
|**This year**
|**Last year**
| |||**£**|**£**|**£**|**£**|**£**|**£**| |**Sheffield Diocese**|**Yes**|1,010|1,066|804|1,066|206|-| |**Total**||1,010|1,066|804|1,066|206|-| CC17a (Excel) 19/04/2023 10 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**
**independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||750|750| ||-|-| ||-|-| ||-|-| CC17a (Excel) 19/04/2023 11 ## **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** ||**This year**|**Last year**| |---|---|---| ||**£**|**£**| |**Salaries and wages**|38,760|53,911| |**Social security costs**|2,923|-| |**Pension costs (defined contribution scheme)**|846|1,287| |**Other employee benefits**|-|-| |**Total staff costs**|42,529|55,198| **This year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** ## **Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ |**No employees received employee benefits (excluding**
**employer pension costs) for the reporting period of more**
**than £60,000**|**TRUE**|**TRUE**| |---|---|---| |||| |**Band**|**Number of employees**|| ||**This year**
-|**Last year**
-| |**£60,000 to £69,999**||| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for**
**their services to the charity. For specific amounts paid to**
**trustees, see Note 28.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| CC17a (Excel) 19/04/2023 12 ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** ||**This year**
**Number**|**Last year**
**Number**| |---|---|---| |**Fundraising**|-|-| |**Charitable**
**Activities**|-|-| |**Governance**|-|-| |**Other**|4|5| |**Total**|4|5| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment** **This year** N/A **Last year** N/A **This year** N/A **Last year** N/A |**Please state the amount of the payment (or value of any**
**waiver of a right to an asset)**|**This year**|**Last year**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 19/04/2023 13 ## **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets - NONE. For information only** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 19/04/2023 14 **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**|||| |---|---|---|---| |**_If an accounting policy of revaluation is adopted, please provide:_**|**This year**||**Last year**| |**_the effective date of the revaluation_**|||| |**_the name of independent valuer, if applicable_**|||| |**_the methods applied and significant assumptions_**|||| |**_the carrying amount that would have been recognised had the assets_**||-|-| |**_been carried under the cost model._**|||| |**14.6 Other disclosures**|||| ||**This year**||**Last year**| |---|---|---|---| ||**£**||**£**| |**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**||-|-| |**_tangible fixed assets and the capitalisation rate used._**|||| |**_(ii) Please provide the amount of contractual commitments for the acquisition of_**||-|-| |**_tangible fixed assets._**|||| |**_(iii) Details of the existence and carrying amounts of property, plant and_**|||| |**_equipment to which the charity has restricted title or that are pledged as_**|||| |**_security for liabilities._**|||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 19/04/2023 15 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash &**
**cash**
**equivalents**
Carrying (fair) value at beginning of period -
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash &**
**cash**
**equivalents**|**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| |||||||| |||N/A||||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** **This year: Analysis of investments** |
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Other investments**
**Total**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**||| |---|---|---| ||**Fair value at year end**|**Cost less**
**impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| |||-| |||-| ||-|| **Last year: Analysis of investments** |
**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||| |---|---|---| ||**Fair value at year end**|**Cost less**
**impairment**| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| |||-| |||-| ||-|| CC17a (Excel) 19/04/2023 16 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**
**(iii) Provide details of any restrictions on the ability to realise**
**investment property or on the remittance of income or disposal**
**proceeds**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**|**Thisyear**|**Lastyear**| |---|---|---| |||| ||N/A|N/A| ||N/A|N/A| ||N/A|N/A| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance** |**Total**
**Social investments**
**Other investments**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||156,080|123,498
| ||-|
-| ||-|
-| ||-|-
| ||49,492|
56,020| ||205,572|
179,518| ## **17.5 Guarantees** |**17.5 Guarantees**||| |---|---|---| |**Please explain how the guarantee furthers the charity's aims**
**Please provide details and amount of any guarantee made to or**
**on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**|**Thisyear**|**Lastyear**| |||| |||| |||| CC17a (Excel) 19/04/2023 17 ## **17.6 Concessionary loans** |**Amounts receivable after more than 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have been**
**committed but not taken up at the reporting date**
**Amounts payable within 1 year**|**_Description_**|**This**
**year £**|**Last**
**year £**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||**_Total_**|-|-| ||||| ||**_Description_**|**This**
**year £**|**Last**
**year £**| |||-|-| |||-|-| |||-|-| ||**_Total_**|-|-| ||||| ||**This year**|**Last year**|| ||||| ||||| ||||| ||||| ||||| ||||| ## **17.7 Additional information** |**17.7 Additional information**||| |---|---|---| |**Where a charity has provided financial assets as a**
**form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**Please provide information about the significance**
**of investments to the charity's financial position or**
**performance eg. terms and conditions of loans or**
**the use of hedging to manage financial risk.**|**This year**|**Last year**| |||| |||| |||| CC17a (Excel) 19/04/2023 18 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||2,853|750|-|-| ||-|-|-|-| ||717|590|-|-| ||3,570|1,340|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**20.2 Deferred income**
**_Please complete this note if the charity has deferred income._**|**_d income._**||| |---|---|---|---| |**_Please explain the reasons why income is_**
**_deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**

**This year**
_Income banked/received after_
_31st December 2022 but_
_invoiced/received prior to 31st_
_December 2022_|**This year**|**Last year**|| ||_Income banked/received after_
_31st December 2022 but_
_invoiced/received prior to 31st_
_December 2022_|**_N/A_**|| ||||| |||**This year**
**£**|**Last year**
**£**| |||-|-| |||5,446|-| |||-|-| |||5,446|-| CC17a (Excel) 19/04/2023 19 ## **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||159,650|124,838| ||-|-| ||159,650|124,838| CC17a (Excel) 19/04/2023 20 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General|UR|General running of the Church|75,184|221,604|(192,747)|-|-|104,041| |Building Fund|R|Administration of proposed extension|99,313|2,041|-60|-|(6,528)|94,766| |Church weekend|R|Process fees for church weekend away|2,061|3|-|-|-|2,064| |Oakes|R|Process fees for youth events|20|-|-|-|-|20| |Silver Surfers|R|IT assistance for older people|76|-|-|-|-|76| |Soul Survivour|R|Process fees for youth events|219|-|-|-|-|219| |Lunches|R|Lunches for over 60s|2,645|4,951|(5,211)|-|-|2,385| |R Sales-Window/Baptistry|R|Maintenance of baptistry/chapel window|-|1,000|-|-|-|1,000| |R Sales-YP overseas|R|Youth overseas work|-|1,001|-|-|-|1,001| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||179,518|230,600|(198,018)|-|(6,528)|205,572| CC17a (Excel) 19/04/2023 21 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ ## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ |**_unrestricted funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE,**
**EE R or**
**UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |General|UR|General running of the Church|73,753|212,839|(211,408)|-|-|75,184| |Building Fund|R|Administration of proposed extension|90,234|2,036|-|-|7,043|99,313| |Church weekend|R|Process fees for church weekend away|4,524|-|(2,463)|-|-|2,061| |Oakes|R|Process fees for youth events|20|150|(150)|-|-|20| |Silver Surfers|R|IT assistance for older people|76|-|-|-|-|76| |Soul Survivour|R|Process fees for youth events|179|40|-|-|-|219| |Lunches|R|Lunches for over 60s|3,293|1,777|(2,425)|-|-|2,645| |||||-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||172,079|216,842|(216,446)|-|7,043|179,518| CC17a (Excel) 19/04/2023 22 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **Last year** ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |---|---|---| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** ## **This year** |**Planned use**|**Purpose of the designation**|**Amount**| |---|---|---| |Bookstall|For the use of the bookstall|**2072**| |||| |||| |||| |||| |||| ## **Last year** |**Lastyear**||| |---|---|---| |**Planned use**|**Purpose of the designation**|**Amount**| |Bookstall|For the use of the bookstall|**2072**| |||| |||| |||| |||| |||| CC17a (Excel) 19/04/2023 23 Roport to the t￿￿te88 St Luke's Church, Lodge Moor On accoun18 for the yèar ended 31 De￿mber 2022 Charity no (If any) 1136795 I report to the trustees on my examination of the accounts of the above dlarity (Ihe Twst.) for the year ended 31112r2022. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the reqU1￿ments of the Chaiities Act 2011 (Ihe I report in respect of my examination of the Trust's accounts carried out und8r section 145 of the 2011 Act and in rArrying out my examination. I have followed all the applicable Dirèctions given by the Charity Commission under section 145(5)(b) of the Ad. Indopendant I have completed my examination. I confimi that no material matters have examlnerfs statement come to my attention in connection with the examination which gives me aus8 to believe that in, any material resped.. th8 accounting records were not kept in accordance with section 130 of the Charities Act", or the accounts did not accord with the accounting records" or the accounts did not comply with the applicable requirements concerning the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should b8 drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Name: on behalf of LT Professional Services Limited Relevant professlonal qualifi￿tion(s) or body (If any): A$s￿l8110n of Chartered CertIf￿d A¢¢ountants Address: 101 Bradfield Way 1Olaverley Rotherham S60 8DL