# **The Lutheran Church in Great Britain Limited**
(Limited by guarantee)
## **ANNUAL REPORT AND ACCOUNTS**
## **Year ended 31 December 2021**
Company registration number 7034897 Charity registration number 1137050
## **THE LUTHERAN CHURCH IN GREAT BRITAIN LIMITED ANNUAL REPORT AND ACCOUNTS**
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## **YEAR ENDED 31 DECEMBER 2021**
## **CONTENTS**
## **Council’s Report**
|Reference and administrative details|3-6|
|---|---|
|Structure, governance and management|6-7|
|Objectives and activities|7|
|Achievements and performance|8-13|
|Public benefit|14|
|Financial review|14-15|
|Perspectives for the future|15|
|Conclusion|16|
|Bishop’s Sermon|16-19|
|**Financial Statements**||
|Legal and Administrative Information
|21|
|Independent examiner’s report|22|
|Statement of financial activities|23|
|Balance sheet|24-25|
|Notes to the financial statements|26-31|
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## **THE LUTHERAN CHURCH IN GREAT BRITAIN LIMITED**
## **THE COUNCIL’S ANNUAL REPORT**
The Council (who are the Trustees of the charity and Directors of the company) have pleasure in presenting the report and examined financial statements of the Church for the year ended 31 December 2021.
## **REFERENCE & ADMINISTRATIVE DETAILS**
The Lutheran Church in Great Britain Limited (LCiGB) is a charity established as a company limited by guarantee. The charity registration number is 1137050. The company registration number is 7034897. The LCiGB’s principal address and registered office is Flat 2, 4 Sandwich Street, London WC1H 9PL, England.
## **The nature and work of the Church**
Established in 1961, the LCiGB is culturally diverse, worshipping in several different languages: English, Cantonese, Finnish, Mandarin, Norwegian, Polish, Swahili and Swedish. Through the LCiGB, Christians from all parts of the world are drawn together by their shared faith and common Lutheran heritage. Ten congregations are affiliated to the LCiGB, located in various parts of England.
The LCiGB provides various forms of support to its congregations and clergy:
- Salary subsidies for pastors and rent subsidies, available to congregations that do not have adequate financial resources;
- Opportunities for collegiality amongst clergy, as well as episcopal oversight;
- Retreats, seminars and meetings for lay groups and clergy;
- Training programmes for persons preparing for ordination or lay ministry;
- Advice and practical assistance for congregations on administrative and governance matters, including charity registration;
- Financial support for congregational projects;
- Regular news for members and other contacts;
- A website, Facebook and Wikipedia page that provide information about the LCiGB and the location and times of services, as well as opportunities for interaction;
- Worship and spirituality resources;
- Publications about the history of the Lutheran community in Britain;
- Links with other Lutherans in Britain and throughout the world, as well as the ecumenical world, through the Church’s membership with the Council of Lutheran
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Churches (CLC, which is the working name of the Lutheran Council of Great Britain) and the Lutheran World Federation in Geneva, Switzerland;
- Communion with the Church of England through its membership in the Porvoo Communion.
Further information about the LCiGB’s work and achievements in 2021 are presented in the following sections of this report.
The LCiGB is most grateful to the Council of Lutheran Churches (CLC) for the office space, administrative support, safeguarding and various other services that it makes available, and for the financial and other support it gives to the LCiGB in so many ways.
## **Members**
The membership of the LCiGB as a charitable company includes its congregations, which consist of baptised people who gather in their locality around Word and Sacrament. Congregations are received into membership provided that they accept and uphold the LCiGB’s Statement of Faith, governing documents and rules; accept and uphold a congregational constitution that is approved by the LCiGB; and support the life and work of the LCiGB by giving time, talents and resources. Member congregations appoint a representative to vote at Synods and general meetings of the LCiGB. The LCiGB’s active licensed clergy and the elected Trustees are also members of the charitable company.
The member congregations of the LCiGB are:
St Anne’s Lutheran Church, London (English and Swahili ministry) Polish Lutheran Congregations South (Christ the King, merged with St. John’s, High Wycombe) (Polish ministry)
Gustaf Adolf Nordic Congregation, Liverpool (English and Nordic languages ministry) St Luke’s Lutheran Church, Leeds (English ministry) London Chinese Lutheran Church (Cantonese and Mandarin ministry) St Mark’s Lutheran Chaplaincy, Birmingham (English ministry) St Martin’s, Manchester (Polish ministry) St Matthew’s, Bradford (Polish ministry, with worship centres in Leeds and Edinburgh) St Paul’s Lutheran Church, Corby (English ministry) Trinity Lutheran Church, Nottingham (English ministry)
Worship centres and student chaplaincies exist in several locations, including but not limited to the Universites of Leeds and Leeds Trinity, the University of Nottingham and the University of Birmingham, under the supervision of member congregations.
## **Governing Documents**
The LCiGB operates as a registered charity and limited company governed by its Memorandum and Articles of Association. In accordance with its governing documents, the LCiGB Council has
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adopted a number of Rules and Regulations to guide and regulate the work of the Council, Officers, Pastors and Congregations. The Rules and Regulations are available on the LCiGB's website. The Trustees remain committed to implementing effective policies and procedures to safeguard the interests of the Church’s members and other beneficiaries, as well as to enable smooth and transparent administration to support the core mission of the Church.
## **Council: Trustees and Directors**
The Synod’s Annual General Meeting elects the Council, who are the Trustees of the charity and the Directors of the company. From among its members, the Council elects a Chair, Deputy Chair, Secretary and Treasurer. The Bishop of the Church and the Dean of the Church are elected by the Synod to those pastoral offices and they are members of the Council _ex officio_ . Together the Council are responsible for the governance of the Church. At its Synod on 24 April, 2019, the Council elected The Rt Revd Tor Berger Jørgensen (a Bishop Emeritus in the Church of Norway) as its Bishop and The Very Revd Eliza Zikmane as its Dean.
The Council on 31 December 2021 were:
The Rt Revd Tor Berger Jørgensen, Bishop Mr Jeffrey Trinklein - Chair The Very Revd Eliza Zikmane – Dean Ms Sesulelo Kehle – Secretary Mr Rakesh Patel – Treasurer The Revd Paulina Hławiczka The Revd Meelis Süld Mr Conrad Volker (appointed by Trustees from 11 December) Ms Anita Gajdacz (appointed by Trustees from 11 December)
Throughout the year Bishop Tor B Jørgensen has undertaken duties for the LCiGB whilst living in Norway. He would normally spend a few months a year in Britain, visiting clergy and congregations, but due to the Covid pandemic, travel to the UK since March 2020 was not as easy as previous years. After an ease in restrictions, the Bishop was able to travel to the UK for special events in September and October, including the ordination of Meelis Süld and the 60th Anniversary of the LCiGB. A further spike in Covid cases due to the new Omicron variant meant that the Bishop’s planned visit in December had to be cancelled.
Due to the pandemic, the new normal for the Council is to hold its meetings virtually via Zoom. The Council held four virtual zoom meetings in March, June, September and December 2021.
## **Induction and training of Trustees**
The Lutheran Church in Great Britain Limited acknowledges the importance of providing effective induction and training for Trustees. The induction of Trustees is conducted over email with documents explained as necessary through the Senior Administrator. New Trustees receive an induction pack which includes copies of the Memorandum and Articles of Association, the most
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recent annual report, the current budget, the most recent management accounts and the policies and rules of the LCiGB, as well as recent minutes of meetings. They also receive a copy of _'The Essential Trustee: What you need to_ know', produced by the Charity Commission, and ‘ _Understanding the role of a member of the LCiGB Council (Trustee)_ ’, which they are expected to read and sign, along with the _’Declaration of eligibility for newly appointed trustees_ ’.
All Trustees are sent email reminders to access the most recent updates of the Charity Commission, which helps them to keep abreast of relevant issues and concerns. Other relevant publications or articles are given to Trustees as appropriate. Trustees are made aware of training opportunities and Trustees are encouraged to attend seminars related to the responsibilities of Trustees.
## **Administrative and professional staff**
Senior administrator Finance Manager
Emily Weller Ms. Harriet Busby from Gustav Adolf Nordic Church has served as Finance Manager from January 2017 on a voluntary basis.
Assistant to the Bishop
Meelis Süld
## **Principal advisers**
Bankers CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
Examination of accounts Haines Watts Kingston LLP Aissela 46 High Street Esher Surrey KT10 9QY
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing documents**
The Church is governed by its Memorandum and Articles of Association.
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## **Committees**
The Church has the following committees:
_The Ministerium,_ which consists of the active licensed clergy of the LCiGB, discusses issues that relate to the life and witness of the Church, including theological matters, and makes recommendations to the Council. It also provides opportunities for mutual counselling, continuing education and fellowship. During the year, the Ministerium had four meetings in February, April, June and October. The fall meeting was held as a 2-day retreat at the Focolare Centre for Christian Unity and focused on the well being of the clergy as well as a mapping project carried out by Meelis Süld, which highlighted key strengths and issues with the congregations.
_The Vocations Committee_ is responsible for ensuring that candidates for ordination follow an appropriate educational and pastoral formation track; supervising spiritual, educational and pastoral support of candidates; examining candidates who have completed an approved course of education and formation; recommending to the Council of LCiGB whether candidates are prepared and suitable for ordination in the LCiGB; and arranging appropriate mentoring and inservice training for newly ordained clergy. In September 2021 the LCiGB held an ordination service for Meelis Süld at St Anne’s Lutheran Church in London. The Church is very pleased that Meelis has since joined the clergy at St Anne’s.
In addition, the Council has delegated to the Vocations Committee the responsibility of training and examining persons who wish to be lay ministers. During the year, the Vocations Committee met regularly and this year the committee examined and recommended for ordination Joseph Nelson.
## **AGM and Church Synod**
The AGM and annual national Church Synod was held virtually over Zoom on on 24 June, 2021 under the theme, “The Body of Christ – different congregations contributing in different ways, and sharing gifts”. Scores of voting members, including the active pastors, congregational representatives, guests and local hosts, attended.
## **Risk management**
The Trustees have reviewed the major risks, financial and non-financial, to which the LCiGB is exposed in the course of its current activities. They have assessed these risks and have sought to ensure that appropriate systems and controls exist to minimise internal risks and that effective response mechanisms exist to respond to and minimise the impact of external risks.
## **OBJECTIVES AND ACTIVITIES**
The LCiGB’s main charitable objective is stated in its Memorandum of Association:
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to promote and advance religion in accordance with the Statement of Faith in such ways to such people, without regard to their age, condition or religion, in the United Kingdom or the world…
- to relieve suffering and hardship and to promote and preserve spiritual and physical good health and well-being by the provision of funds, goods or services of any kind including, but without limitation, the provision of counselling and support to such people and communities, without regard to their age, condition or religion, in the United Kingdom or the world ….
The LCiGB carried out these activities in 2021 as resources and the ongoing pandemic situation permitted. A summary of its achievements in the year and measures to assess performance are given in the following pages. The Church continually reviews its programme and priorities to ensure that its work remains relevant to the needs and interests of the members of the LCiGB and other beneficiaries.
## **ACHIEVEMENTS AND PERFORMANCE**
Despite its relatively small size, the LCiGB makes a significant and beneficial impact to a wide range of people, both in this country and beyond these shores. In 2021, the LCiGB was involved in the following main areas of activity:
## **Support for congregations**
The LCiGB provides material and practical support to its congregations and clergy. In 2021 grants totalling £48,506 were made : £18,011 (p30&34) was given to congregations to subsidise the salaries of their pastors, £3,600 (p30&34) was given as rental support, and £11,823 (p30) for Chaplaincy secondment to Nottingham University and £4,225 (p30) for Chaplaincy Assistant at Leeds University and £10,850 (p30&34) as extra support to congregations and pastors during he pandemic. In addition, the LCiGB managed restricted grants as to which further expenditures totalled £13,555.
In 2021, the LCiGB continued to advise and encourage congregations in the good administration and governance required of church charities and acted as employer of pastors-in-charge appointed to provide ministry of Word and Sacrament in five of its congregations. Advice and practical support were given to congregations about:
- employment issues, including recruitment of pastors, contracts, pensions, registering with HMRC and running payroll;
- financial management;
- insurance advice for congregations, e.g. employer liability, public liability, etc;
- charity and company registration, as well as appropriate congregational constitutions;
- • the role and responsibilities of church council members, who are the trustees charged with managing the administration of their congregations;
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- maintaining continuity during transitions in changes of leadership (of both trustees and pastors).
LciGB representatives attended safeguarding training held by the CLC in November and December 2021 over Zoom. The Council’s safeguarding officer Sue Kehle was joined by staff and safeguarding leads from different LCiGB congregations.
Only two LCiGB congregations currently have charity status, with no additional congregations applying for or receiving registered charity status in 2021.
Congregational trustees are made aware of relevant training. Staff and officers of the LCiGB continue to meet with the trustees of congregations as appropriate, offering advice and assistance to enable them to develop understanding, knowledge and skills for responsible and effective administration and governance.
As a Lutheran church, the LCiGB understands that the church exists and lives where it is gathered around the preaching of the Word and the administration of the Sacraments.
## _Summary of indicators or measures to assess achievement: support for congregations_
In 2021, the LCiGB provided:
- grants totalling £48,506 distributed to support the pastoral, diaconal and educational programmes of congregations;
- advice and support on issues related to employment of pastors, congregational administration and governance;
- mentoring of newly ordained pastors serving congregations;
- virtual consultations with congregations planning to employ or receive pastors;
- leadership of discussions on theological issues;
- virtual visitation programme for congregations;
- joint services of worship on special occasions; and
- an established pension plan for qualifying employees of the LCiGB.
## **Mission and outreach**
The LCiGB Statement of Faith declares that ‘this Church affirms the special ministry of proclamation of the Gospel in the Apostolic tradition and administration of the Sacraments. Through the ministry of Word and Sacraments, exercised together with diaconal service, the Church fulfils its divine mission and purpose.’ The Council has considered carefully, and will continue to do so, how this divine mission should best be fulfilled in our current context.
## _Pastoral Ministry and Student Chaplaincy_
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The congregational pastors, student chaplains and lay assistants are key to this fulfilment of the Church’s mission. The ministry of Word and Sacrament is carried out by ordained priests. This calling requires not only extensive and continuing education, but also experience and expertise in areas such as worship leadership, pastoral counselling, preaching and teaching and parish administration. LCiGB clergy bring a wide range of cultural, educational and church backgrounds, which enriches and deepens our common experience and shared life. In 2021, the clergy of the LCiGB included persons originally from Malaysia, Latvia, Estonia, Poland, Tanzania and the USA, as well as from Britain. Bishop Tor Berger Jørgensen is from Norway, while Dean Eliza Zikmane is from Latvia.
During 2021, the LCiGB supported chaplains at some universities, giving advice and spiritual support. The LCiGB continued to cooperate with the chaplain at the International Lutheran Student Centre (ILSC) in London, which was a ministry of the CLC before being sold in early 2020. Rev. Sarah Farrow served the ILSC as chaplain under the oversight of the Bishop of the LCiGB, until she left the CLC in October 2021. Ms Rebecca Daniel joined the CLC in December 2021 as the new student chaplain. Rev. Paulina Hlawiczka also holds a commission as a student chaplain at Nottingham University, where the chaplaincy ministry of LCiGB has served international students since 2017. Pastor John Evenson continues his pastoral ministry at Birmingham University with the assistance of Pastor Maris Sants in leading support groups for students. Ordinand Joseph Nelson is involved with a chaplaincy program at the University of Leeds and is exploring ministry in a chaplaincy team of Leeds Trinity University, under supervision of the LCiGB clergy.
Some LCiGB congregations have lay ministers or assistants who assist in non-sacramental worship and provide various forms of support to the members of their congregations. Lay assistants provide a very valuable service to the Church, especially in situations where it is not possible to have a full-time pastor, and often work both skilfully and selflessly.
Rev. Mark Hardy retired from the position as Pastor in Charge on 1st November 2021, but continues with Pastoral services as part of the team at St Luke’s Lutheran Church in Leeds.
## _Women_
Though not under the formal auspices of the LCiGB, a group of women from the LCiGB meet periodically for fellowship, worship, prayer and recreation at an annual retreat that gives participants an opportunity to use their varied creative gifts, as well as offering a time to reconnect with old friends, make new friends and find refreshment and renewal in a contemplative and natural setting. Unfortunately, as in 2020, the 2021 retreat was also cancelled due to uncertainty around the pandemic. However, the women of the LCiGB look forward to restarting in-person retreats in 2022.
## _Racial Justice Core Group_
At the 2020 Synod, the LCiGB commissioned a group to focus on the place of the Black Lives Matter within the LCiGB. the Racial Justice Core Group is currently meeting every two months. Pastor Paulina Hlawiczka-Trotman and Ms. Sesulelo ‘Sue’ Kehle serve as co-chairs, Pastor Sarah
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Farrow serves as the secretary, and other members include Pastor Maris Sants, Pastor Moses Shonga, , Mr. Blessing L. Kusiluka, Ms. Lucie Shigikile, and Ms. Esme Ireson, with Bishop Tor Jorgensen as an ex officio member and observer. The members come from a number of ethnic linguistic groups spoken in the various LCiGB congregations. They share experiences and discuss in length about the definitions of racism. We are aware that racism has a historical background that traces back to the slave trade and to the colonial and imperial eras. The roots of racism in the British history of enslavement colonialism and in the establishment of the British empire have not been fully explored in UK or European schools. This inadequate focus on the fundamental issues of racism contributes in part to continued discrimination even today, whether in public physical form (e.g. oral abuse) or subtle bias (institutional racism), against BAME people (Black and Asian Minority Ethnic). In light of this background, the Core Group agreed to initiate, strategize and organize programme activities in the LCiGB that aim to raise awareness about issues related to racism, and to support its members not just in their church communities but also in their places of work and education. With two grants provided by the CLC and the LWF, the group is now taking part in prepaid trainings with charity organisation called Black Light, and is working with tutors who specialise on racial justice matters.
Further activities will be developed and implemented in stages over the coming years.
## **Communications**
Communications, whether traditional or innovative, are particularly important in maintaining contacts and developing relationships in the LCiGB, where congregations are relatively geographically distant from one another.
The LCiGB Facebook site continues to provide a more rapid and informal medium of communication, including images of congregational and church-wide events. Those engaging with the page include current and former members, as well as Lutherans from other countries and those with an interest in the Christian faith. In 2021 the Facebook site connected about 968 people from 45 countries around the world (950 in 2020). The number of people reached increased from 3260 in year 2020 to 5500 at the end of 2021, reflecting a steady increase in its presence on Facebook. Among the followers, 34% were women and 66% men, 4% in age group 18-24 (0,2% women, 3,7% men), 18% in 25-34, 22% in 35-44, 21% in 45-54, 18% in 55-64, 17% in 65+.
The LCiGB website www.lutheranchurch.co.uk received 7,280 unique visits (5000 in 2020), with 89% new visitors, 11% returning visitors, bounce rate 43.93% (single-page sessions), average pages per sessioon 2.35 and session duration 00:02:02, 16% in age group 18-24, 23% in 25-34, 17% in 35-44, 16% in 45-54, 13% in 55-64, 15% in 65+. Approximately 29% of these visited the page directly and 59% found the website through search engines (Google, Bing), 8% of visitors came via social media (mainly Facebook) and 5% through referral links, such as Wikipedia and other churches’ webistes. The link between the website and the Facebook site has proved effective to connect the Church with not only church members but also the wider society, as interested website visitors were directed to visiting the Facebook site and vice versa. Meelis Süld has been responsible for the website development and maintenance together with Lemur Digital Ltd, which
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## redeveloped the website in early 2020.
In addition, letters from the Bishop have been sent out on a regular basis to congregations. Some congregations also have their own communications, such as newsletter or event reminders sent out to members and friends of the church. This is usually done through email and helps to maintain an awareness of activities among the congregations. Some congregations are also active on social media.
The Bishop continues to send pastoral letters for the main occasions in the church’s year. Individual pastors maintain constant contacts with the local public media service. Rev. Paulina Hlawiczka is a frequent speaker on BBC Radio Nottingham, BBC 5 Live, BBC East Midlands TV and BBC News, as a voice for migrants as well as contemporary topics such as Brexit, hate crime and its psychological impact in society.
The Chair also sends to the members of the LCiGB a summary of each council meeting so that the LCiGB member churches and congregational representatives can be more fully aware of the Council’s activities and the future direction of the LCiGB.
_Summary of indicators or measures to assess achievement: Communications_
- Positive feedback from congregations and pastors concerning advice given, the social media site, information bulletins and pastoral letters;
- Facebook page has average of 970 followers in 45 countires.
- LCiGB website received 7,280 unique vistis in 2021.
- Communications strategy continued.
## **Relationships with other Lutherans**
The Lutheran Church in Great Britain Limited has been a member church of the Lutheran World Federation (LWF), since 1988, which is a global communion of Christian churches in the Lutheran tradition. Founded in 1947 in Lund, Sweden, the LWF now has 148 member churches in 99 countries all over the world representing over 75.5 million Christians in Africa, Asia, the Pacific, Europe, Latin America and North America. The LWF represents around 95% of all Lutherans, and acts on behalf of its member churches in ecumenical and inter-faith relations, theology, aid and development and mission. Its secretariat is in Geneva, Switzerland.
LCiGB continued its close contacts with the LWF during 2021 despite the limitations created by the pandemic. On the 1st of November the LCiGB was happy to learn that the new LWF General Secretary is the Estonian theologian, Revd Anne Burghardt.
The LCiGB is represented on the Council of Lutheran Churches (CLC), established as the Lutheran Council of Great Britain in 1948. It represents ecumenically and co-ordinates the common work of ten different Lutheran churches that have congregations or chaplaincies in Great Britain, including the Scandinavian and Baltic national Lutheran churches and also the LCiGB. Together the ten churches serve some 200,000 persons in Britain who come from a wide range of national and language backgrounds. The CLC is a communion of autonomous churches that work together to
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express their shared Lutheran heritage and identity through common work in Britain, enriched by their cultural and linguistic diversity. Each church has its own administrative structure, which may be closely linked to the church in its country of origin, or to one of its synods or dioceses. They all offer particular ministries and programmes in Britain for the language groups that they serve. Since February 2020 the Bishop of the LCiGB has been the Chair of the CLC. The CLC has supported the LCiGB in various ways during the year, including providing office space and meeting facilties to the LCiGB, providing the services of the Adminstrator, and providing grants for congregational work and ecumenical activities **.** The CLC’s work is now lead by Dr. Anna Krauss, who has been General Secretary of the CLC since late 2020.
## **Ecumenical relationships**
Although a minority church in this country, the LCiGB is a part of the UK and international ecumenical community at several levels. This is an important feature of our witness and ministry.
Following the LCiGB’s signing of the Porvoo Agreement in 2014, which enables and promotes closer cooperation in mission and ministry among Lutheran and Anglican churches in Britain, Ireland and a number of countries in Europe, the LCiGB has been discussing how this partnership based upon full communion might affect the life and work of the LCiGB in the years ahead. The Bishop participated by Zoom in regular meetings during the year. The Primates' Meeting planned for Tampere in Finland was postponed to the fall of 2022.
## **Income generation**
The LCiGB receives income from its member congregations, which pay an annual contribution in relation to their resources available each year. Individuals also make financial contributions to the Church. During 2021, fundraising and donations raised funds for LCiGB, and the total unrestricted amount raised for the work of the church was £17,301. During 2021, the trustees considered how additional and necessary income might be raised to sustain the central operational running costs of running the LCiGB. While not a simple issue to address, it is necessary to ascertain a way to achieve the necessary level of income required.
## **Investments and banking**
The LCiGB does not hold investments. Funds are held in CAF Bank Limited.
## _Summary of Indicators or measures to assess achievement: income generation_
- All member congregations were able to make contributions to the general funds of the Church;
- Budgets were largely achieved, and the income generated was sufficient to allow for necessary expenditure during 2021 to take place.
- Trustees addressed the topic of increasing the income stream and the need for additional fundraising.
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## **PUBLIC BENEFIT**
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 and have taken due regard of the Charity Commission’s guidance on public benefit and are satisfied that the various activities of the Council provide a public benefi, in particular:
- providing financial and practical support for the mission and outreach work of congregations;
- through student chaplaincy, offering support to persons of all Christian traditions and other faith communities, providing worship, discussions, workshops and social activities that aim at building community in the context of diversity;
- maintaining good relationships with other traditions through meetings and other events that promote greater understanding and unity within the Christian community;
- preparing information for the wider public about the Lutheran tradition, through publications, ebulletins and its website and Facebook page;
- preparing and circulating information to enable congregational officers to understand their roles and the regulations that apply to their responsibilities;
- organising meetings, services and retreats to support individuals;
- providing ministerial training and in-service support;
- encouraging cross-cultural experience and understanding;
- encouraging congregational contributions for persons experiencing hardship or having other special needs.
## **FINANCIAL REVIEW**
During the year, on an overall basis, unrestricted funds were adequate to meet main operational costs.
Features of the year’s results include:
- CLC assisted the LCiGB with Bishop’s expenses and Administration resources.
- CLC also paid a grant of £12,064 (p27&33) for the support of the Chaplaincy at Nottingham University, £11,276 (p27&33) for the post of Assistant to the Bishop, £1,375 (p27&33) for tuition fees at St. Hild College for ordinand J Nelson, £3,600 (p27&33) to help a congregation with rental costs, £10,850 (p27&33) to pastors for IT support and support to congregations that made a loss in 2020 due to the pandemic and £5,000 (p27&33) towards the Racial Justice project.
- LWF awarded a grant of £2,499 (p27&33) for the Racial Justice Youth project.
- All LCiGB congregations paid contributions in 2021 in the aggregate amount of £13,262 (p27&33). The level of these donations increased by of £359 compared with the previous year. The congregation membership fee was increeased from 8.5% to 10%.
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## **Reserves policy**
The LCiGB Reserves Policy specifies an amount totalling £6,000 as unrestricted funds to be retained to ensure that salaries can be paid for contractual notice periods. As of 31 December 2021, the LCiGB held unrestricted reserves of £56,171.
## **Investment policy**
The LCiGB does not hold any investments.
## **Statement of Trustees’ responsibilities**
The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for the charity for each financial year. Charity law requires the trustees to prepare group financial statements for the charity and its subsidiary undertakings. The financial statements must be prepared in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) and are required to give a true and fair view of the state of affairs of the charity and the group and of the incoming resources and application of resources of the group for the year. In preparing the financial statements the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and the group and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities Act 1993 and regulations made thereunder. They are also responsible for safeguarding the assets of the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Examination**
The LCiGB’s annual accounts have been subject to an independent examination and the report is appended on page 21.
## **PERSPECTIVES FOR THE FUTURE**
When we entered 2022 everything seemed still uncertain. We are thankful for the lifting of the
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pandemic restrictions in the fall of 2021, making it possible to have an ordination and the celebration of the LCiGB’s 60th anniversary. In tandem these two events focus us on our roots, but also lead us into the future with a new pastor and a renewed commitment to our future. We therefore attach the Bishop's sermon from the anniversary service held in Corby 30th October 2021 - and look forward with expectation, not the least since we have developed a close and constructive cooperation with the Council of Lutheran Churches, and hope to move into a new stage of the fellowship with a common Lutheran office in London.
## **CONCLUSION**
Carrying out the LCiGB’s programme requires the commitment and effort of many people. The Council is enormously thankful for the work of many members who contribute their time and talents to ensure that the most important practical tasks are managed responsibly. Without their involvement as committee members or volunteers for particular areas of work, the mission of the LCiGB would be seriously impeded.
We are thankful to our fellow trustees, who have given much time, thought and energy in the last year, to ensure that the LCiGB is well run and ready for the years ahead. We have been blessed by the efforts of the Bishop and the Dean, who have provided effective leadership to the LCiGB. The Council expresses its gratitude also to those who have provided valuable clerical and administrative support during the year.
Above all, we thank God for his gracious help in all that we do, and we pray that He will always give us what we need to contribute to the best of our abilities to the mission of His Church.
## **BISHOP’S SERMON: LCiGB’s Anniversary – Corby 30th October 2021**
Texts: Ez 36:24-27; Phil 2:5-11; Luke 4: 16-21
## _Grace and Peace from God our Father and the Lord Jesus Christ!_ **Congratulations** !
To be honest: 60 years is not a long period in the life of the Church. But 60 years is a good portion in the life of a human being.
I was 15 years old in 1961. I didn’t know much about Great Britain except for The Beatles, Cliff Richard and the new music – we listened to Radio Luxemburg during the night – under the pillow. My parents didn’t like Radio Lux! My father liked football – with a decent national betting system where football results from England were read over the only radio channel, every Saturday evening. That created my interest in geography: Manchester, Liverpool, Leeds, Nottingham. But I never heard about Corby!
And now I am here/we are here: celebrating the 60[th] anniversary of the church established here in Corby on the 16[th] April 1961: The United Lutheran Synod in Great Britain. _Here we are_ ! A little late, though, but Covid is responsible for that.
“Here we are!” Resembling the words Luther once said: “ _**Here I stand, and I can do no other, Amen!**_ ”
Words we often used on Reformation Day – the day tomorrow, actually: 31[st] October. The words
16
are from the Diet in Worms in April 1521 – 500 years ago!
It can be argued that this is **the real reformation moment more important that Luther’s theses about the Indulgence in 3 ½ years earlier [pointing at the Rose behind me]**
In Worms Luther, indeed, changed a page in the history of humankind. A new age of human independence and individualism was dawning. – Luther wasn’t alone. We talk about a broad process.
To Luther’s concern was the simple truth of the Gospel. He had to follow his conscience as his faith was based on a simple reading of the Scriptures combined with reason and historical knowledge.
The Gospel is a message of a liberating freedom, as Luther so strongly had described it in his famous and widely read book: “ _A Treatise on Christian Liberty_ ” some months before the Diet in Worms.
The image of Luther in Worms - has in my mind merged with the figure of Jesus when started his work in Nazareth as we heard in the Gospel reading [Luke 4:16-21]
Jesus stood up and read from the scroll of Isaiah that they gave him
“The Spirit of the Lord is on me,
because he has anointed me
to proclaim good news to the poor.
He has sent me to proclaim freedom for the prisoners
and recovery of sight for the blind,
to set the oppressed free,
to proclaim the year of the Lord’s favour.
Then Jesus said: “Today this Scripture has been fulfilled in you hearing!” A line more important than Luther’s. Jesus opened the door to a new era in our history.
The of the Lord’s favour! The expression play on the prophetic vision of redistribution of land
and wealth – every 50th year. .. “of God’s favour” … in Norwegian it is translated “a year of God’s Grace".
GRACE - that is one of the main words in Luther’s theological arsenal:
SOLA GRATIA – Only Grace / by Grace alone.
This is often combined with at least two other “Solas”, [even if Luther himself never put them together as we often do]. **Sola fide** / By faith alone – **Sola Scriptura** – Scripture alone! And everything is focused on Jesus: **Solus Jesus** .
Jesus is introducing the age of grace. To me, this echoes another prophetic vision – from the book of Ezekiel – which we also read: “ _I will give you a new heart and put a new spirit in you; I will remove from you your heart of stone and give you a heart of flesh_ .”[Ez 36:26] A new heart – a living heart. Like Luther’s read heart in his famous crest. - A heart filled with new “fruits” like the beautiful words from the first speech Jesus made according to Matthew – a speech reflecting the new realities of Grace:
“ **Blessed** are the poor in spirit, for theirs is the kingdom of heaven. **4 Blessed** are those who mourn, for they will be comforted.
> **5 Blessed** are the meek, for they will inherit the earth. .
> **6 Blessed** are those who hunger and thirst for righteousness, for they will be filled.
> **7 Blessed** are the merciful, for they will be shown mercy.
> **8 Blessed** are the pure in heart, for they will see God.
> **9 Blessed** are the peacemakers, for they will be called children of God.
17
> **10 Blessed** are those who are persecuted because of righteousness,
for theirs is the kingdom of heaven.
Saul, the aggressive persecutor of the first Christians, had experienced this GRACE in a special encounter with the risen Jesus Christ. He got a new heart. A new spirit. Changing from hatred to love. From conflict to reconciliation, from punishment to grace.
Paul, as he was soon called, describes the fruits of the Spirit as: love, joy, peace, forbearance, kindness, goodness, faithfulness, gentleness and respectfulness.
These are the fruits of Grace. - Being Lutheran is being filled with these gifts / these fruits. - Isn’t it?
I must be admitted that there were few courses in my days of studies about Grace in this way. We learned more about the purity in doctrine – and the falsehood of all the other denominations. We were trained in polemics and in winning an argument – and that is not always a very “graceful” endeavour, I must say.
It might though be called Lutheran. For unfortunately the polemics of Luther was often filled with a rhetoric of mocking, “labelling”, belittling – not only in words but also in cartoons.
If you don’t believe me, read Lyndal Roper’s last book. “Living I was your Plague – Martin Luther’s World and Legay”
The religious conflicts in the century of reformation created a haven for internal fighting in Europe, ending in a devastating 30 years of war.
But still GRACE is part of our legacy. Luther wrote beautifully and inspirationally about the fruits of the Spirit in his commentary to the Galatians published in 1535.
And we can recognize these fruits in our tradition with all its diaconical initiatives, all the volunteer organizations – and all the good people we have met…
Among these are the basic roots for our church:
The willingness among Lutherans in countries like the USA and Sweden to support refugees after the devastating war. Creating a World Federation of Lutheran churches to rebuild the world in a spirit of reconciliation and justice. A sign of Grace.
And we have experienced the fruits of Grace in the ecumenical movement.
- For Luther the pope in Rome was the institutional expression of Anti-Christ! Period!
- When my sister “converted” to Methodism over 50 years ago, it came like a shock! I felt that she became a “foreigner”. We prayed for her as a lost sheep.
For many years now those barriers are not there anymore. We share the same basic faith in Jesus Christ.
And today we listen to Pope Francis with respect and thankfulness (in most cases!) – We even have joint declaration on the main controversial theological theme of justification [1999]. By the way closely connected with the understanding of GRACE. –
And Anglicans and Lutherans have established a legally and theologically based communion,
18
called after the city in Finland where the document was signed: The Porvoo-agreement. Founded 25 years ago – this year.
Neither Luther nor the English King, Henry VIII, could have imagined a communion like this.
We have a lot to celebrate! The power of Grace is alive!
And both the Church/churches and the World need a living presence of Grace more than ever. The Pandemic has shown our vulnerability as human being – and our dependence of each other.
Nature itself is crying for mercy and grace from human greed and exploitation. We must pray for those political leaders meeting in Glasgow this weekend.
And we are still fighting with the brutal consequences of earlier generations views on gender and race. And there are more refugees in the world than there ever were.
The tasks can seem too heavy. Many are getting tired and disillusioned. The fruits are negligence, denial, cynicism and apathy. But for Christians including Lutherans (and let us be a little selfcentred today: especially for Lutherans) the era of Grace that Jesus opened is filled with a living hope. A well filled with living water. A tree bearing lifegiving fruits. There is more to come. This vision of hope is expressed in one of my favourite Scripture-hymns. As we heard it read from Paul’s letter to the Philippians:
> **5** In your relationships with one another, have the same mindset as Christ Jesus:
> **6** Who, being in very nature God, did not consider equality with God something to be used to his own advantage;
> **7** rather, he made himself nothing by taking the very nature of a servant, being made in human likeness.
> **8** And being found in appearance as a man, he humbled himself by becoming obedient to death - even death on a cross!
> **9** Therefore God exalted him to the highest place and gave him the name that is above every name,
> **10** that at the name of Jesus every knee should bow, in heaven and on earth and under the earth,
> **11** and every tongue acknowledge that Jesus Christ is Lord, to the glory of God the Father.
Does LCiGB have a future: we do not know! But what we know is that we have an all-inclusive hope of a universal Grace given us in Jesus Christ. And this hope will never die.
We are part of the great project: showing the fruits of our roots in Jesus Christ ending with the universal acknowledgement of Jesus Christ as Lord to the glory of God. Soli Gloria Deo
Let us raise and make our commitment in the form of our common confession of faith going back to the roots in the apostolic tradition – confession the Apostolic Creed.
19
Bishop Tor Berger Jørgensen
## SIGNED BY ORDER OF THE BOARD
Mr Jeffrey Trinklein (Chair) DATE: 01/04/2022
Rakesh Patel (Treasurer) DATE: 01/04/2022
20
||**Lutheran Church in Great Britain Limited**|**Lutheran Church in Great Britain Limited**|
|---|---|---|
||**(A company limited by guarantee)**||
||**Legal and administrative information**||
|**Charity number**|1137050||
|**Company registration number**|7034897||
|**Business address**|Flat 2||
||4 Sandwich Street||
||London||
||WC1H 9PL||
|**Registered office**|Flat 2||
||4 Sandwich Street||
||London||
||WC1H 9PL||
|**Trustees**|Jeffrey Trinklein|Chair|
||Rev Paulina Hlawiczka||
||Rakesh Patel|Treasurer|
||Bishop Tor Jorgensen||
||Dean Eliza Zikmane||
||Sesulelo Kehle|Secretary|
||Meelis Süld||
||Anita Gajdacz (appointed 11 December 2021)||
||Conrad Hans Volker (appointed|11 December 2021)|
|**Accountants**|Haines Watts Kingston LLP||
||Aissela||
||46 High Street||
||Esher||
||Surrey||
||KT10 9QY||
|**Bankers**|CAF Bank Limited||
||Kings Hill Avenue||
||West Malling||
||Kent||
||ME19 4JQ||
21
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Independent examiner’s report to the trustees on the unaudited financial statements of Lutheran Church in Great Britain Limited.**
I report on the accounts of Lutheran Church in Great Britain Limited for the year ended 31 December 2021 set out on pages 23 to 31.
## **Respective responsibilities of trustees and Independent examiner**
The charity’s trustees (who are also the directors of the company for purposes of company law) are responsible for the preparation of the accounts. The 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 examine the accounts under section 145 of the 2011 Act and follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and to state whether particular matters have come to my attention.
## **Basis of Independent examiner’s statement**
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 presented 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:
- (i) which gives me reasonable cause to believe that in any material respect the requirements;
- to keep proper accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting Charities and Reporting by Charities.
have not been met; or
(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
C G Collins FCCA For and on behalf of Haines Watts Kingston LLP Chartered Accountants Date 21/04/2022 Aissela 46 High Street Esher Surrey KT10 9QY
22
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Statement of financial activities (incorporating the income and expenditure account)**
## **For the year ended 31 December 2021**
|**Notes**
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
**Incoming resources**
Incoming resources from generating
funds:
Voluntary income
Involuntary income
**Total Incoming resources**
**2**
**3**
**17,301**
**- **
**17,301**
**88,307**
**- **
**88,307**
**Resources expended**
Charitable activities
Governance costs
**Total resources expended**
**4**
**5**
**7,395**
**99**
**7,494**
**82,509**
**-**
**82,509**
**Net incoming/(outgoing) resources**
**before transfers**
Transfer between funds
**9,807**
**-**
**5,798**
**-**
**Net movement in funds/Net**
**Income/(expenditure) for the year**
Total funds brought forward
**Total funds carried forward**
**9,807**
**46,364**
**56,171**
**5,798**
**16,221**
**22,019**|**2021**
**Total**
**£**
**105,608**
**- **
**105,608**
**89,904**
**99**
**90,003**
**15,605**
**-**
**15,605**
**62,585**
**78,190**|**2020**
**Total**
**£**
**84,000**
**-**
**84,000**
**59,770**
**112**
**59,882**
**24,118**
**-**
**24,118**
**38,467**
**62,585**|
|---|---|---|
||||
23
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Balance sheet as at 31 December 2021**
|**Fixed assets**
Tangible assets
**Current assets**
Debtors
Cash at bank and in
hand
**Notes**
9
10
**Creditors: amounts**
**falling due within one**
**year**
**Net current assets**
**Net assets**
11
**Funds**
Restricted income funds
Unrestricted income
funds
**Total funds**
12|**£**
6,767
72,972
79,739
(1,549)
|**2021**
**£**
-
78,190
78,190
22,019
56,171
78,190||**£**
935
63,151
64,086
(1,501)
|**2020**
**£**
-
62,585
62,585
16,221
46,364
62,585|
|---|---|---|---|---|---|
|||||||
The Balance Sheet continues on the following page.
24
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Balance sheet (continued)**
## **As at 31 December 2021**
## **Trustee statements required by the Companies Act 2006**
In approving these financial statements as trustees of the company we hereby confirm:
- (a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006;
- (b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 December 2021.
- (c) that we acknowledge our responsibilities for:
- (1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and
- (2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.
The financial statements were approved by the board on 20/04/2022 and signed on its behalf by
**Jeffrey Trinklein Director**
**Rakesh Patel Director**
## **Company number: 7034897**
25
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Notes to financial statements for the year ended 31 December 2021**
## **1. Accounting policies**
The principal accounting policies are summarized below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1.**
## **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 Standard applicable in the UK and Republic of Ireland (FRS 102) – (Charities SORP (FRS 102)),the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).
Lutheran Church in Great Britain Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **1.2. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognized when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
## **1.3. Resources expended**
Expenditure is recognized on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
## **1.4. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Office equipment - 25% straight line
## **1.5 Debtors and Creditors**
These are recognised at transaction price.
## **1.6 Going concern**
During the period the COVID -19 pandemic was still active and the government had to take relevant action in order to contain the pandemic. The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. It has been considered and reserves of the unrestricted funds are the largest they have been historically.
26
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
**Notes to financial statements for the year ended 31 December 2021**
## **2. Voluntary Income**
|Lutheran Council of Great Britain (salary
subsidy)
CLC PSS Nottingham Uni (salary subsidy)
Lutheran Council of Great Britain (Bishops
grant)
CLC – IT & COVID grants
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
CLC - M Suld Bishop's Assistant Grant
LWF Racial Justice Youth Grant
CLC Racial Justice Grant
SLA: Trinity& St Paul’s P Hlawiczka
SLA - GAK M Sants
Arrears
Pastor Retreat
Mission Project 2019
PLC funds managed by LCiGB
Membership fees
Admin services/support
Gift Aid Unrestricted
Employment allowance
Fundraising and donations|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
-
18,011
-
12,064
-
337
-
10,850
-
-
-
3,600
-
1,375
-
11,276
-
2,499
-
5,000
-
14,524
3,653
-
-
783
-
-
-
-
5,118
13,262
-
611
-
-
-
2,330
-|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
-
18,011
-
12,064
-
337
-
10,850
-
-
-
3,600
-
1,375
-
11,276
-
2,499
-
5,000
-
14,524
3,653
-
-
783
-
-
-
-
5,118
13,262
-
611
-
-
-
2,330
-|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
-
18,011
-
12,064
-
337
-
10,850
-
-
-
3,600
-
1,375
-
11,276
-
2,499
-
5,000
-
14,524
3,653
-
-
783
-
-
-
-
5,118
13,262
-
611
-
-
-
2,330
-|**2021**
**Total**
**£**
18,011
12,064
337
10,850
-
3,600
1,375
11,276
2,499
5,000
14,524
3,653
-
783
-
5,118
13,262
611
-
2,330|**2020**
**Total**
**£**
16,622
5,905
9,940
-
1,223
8,400
5,886
-
1,814
-
7,494
2,477
141
-
100
-
12,903
761
2,001
380|
|---|---|---|---|---|---|
|||315|-|315|7,954|
|||**17,301**|**88,307**|**105,608**|**84,000**|
## **3. Investment income**
Bank interest
|**2021**
**Total**
**£**
-
**-**|**2020**
**Total**
**£**
-|
|---|---|
||**-**|
27
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Notes to financial statements for the year ended 31 December 2021**
## **4. Costs of charitable activities – by fund type**
|**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
Charitable activities
7,395
82,509
**7,395**
**82,509**
**5. Governance costs**
**Unrestricted**
**funds**
**£**
**Restricted**
**funds**
**£**
Governance costs
99
-
**99**
**-**
**6. Net outgoing resources for the year**
**7. Employees**
**Employment costs**
Net outgoing recourses is stated after charging:
Depreciation and other amounts written off tangible fixed assets
Independent examiner’s fee
Wages and salaries
**2021**
**£**
47,098
**2020**
**£**
20,114|**2021**
**Total**
**£**
89,904
**89,904**
**2021**
**Total**
**£**
99
**99**
**2021**
**£**
-
**1,290**|**2020**
**Total**
**£**
59,770
**59,770**
**2020**
**Total**
**£**
112
**112**
**2020**
**£**
-
1,290|
|---|---|---|
No employee received emoluments of more than £60,000 (2020: None).
During the year directors’ remuneration totaling £35,857 - (2020: £11,804) was paid.
28
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Notes to financial statements for the year ended 31 December 2021**
## **Number of employees**
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
|**2021**|**2020**|
|---|---|
|**Number**|**Number**|
|**2**|**2**|
## **8. Taxation**
The charity’s activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
|**10. Debtors**
**11. Creditors: amounts falling due**
**within one year**
**2021**
**£**
Accruals and deferred income
1,549
**Office**
**Equipment**
**£**
**9. Tangible fixed assets**
**Cost**
At 1 January 2021
1,312
Additions
-
At 31 December 2021
1,312
**Depreciation**
At 1 January 2021
1,312
Charge for the year
-
At 31 December 2021
1,312
**Net book value**
At 31 December 2021
-
At 31 December 2020
-
**2021**
**£**
Other debtors
6,767|**2020**
**£**
1,501
**Total**
**£**
1,312
-
1,312
1,312
-
1,312
-
-
**2020**
**£**
935|
|---|---|
29
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Notes to financial statements for the year ended 31 December 2021**
## **12. Analysis of net assets between funds**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**£**
**£**
Fund balances at 31 December 2021 as represented by:
Tangible fixed assets
-
-
Current assets
57,720
22,019
Current liabilities
(1,549)
-
56,171
22,019
**3. Unrestricted funds**
**At**
**Incoming**
**Outgoing**
**1 Jan**
**2021**
**Resources**
**Resources**
**Transfers**
**£**
**£**
**£**
**£**
General fund
46,364
17,301
7,494
(-)
**4. Restricted funds**
**At**
**Incoming**
**Outgoing**
**1 Jan**
**2021**
**Resources**
**Resources**
**Transfers**
**£**
**£**
**£**
**£**
Trinity & St Paul P Hlawiczka
-
14,524
(14,469)
-
Lutheran Council of Great
Britain (Bishop support)
3,469
337
(372)
-
Lutheran Council of Great
Britain (Mission & Dev)
844
-
-
-
Martin Luther Bund web
upgrade grant 2019
421
-
(193)
-
Polish Lutheran Northern Trust
retreat & Ministerium
1,892
-
-
-
CLC Chaplaincy Asst. Leeds J
Nelson
5,361
1,375
(4,225)
-
LWF GNC - IT and racial
Justice Youth Grants
1,200
2,499
(1,200)
-
GAK Maris Sants
-
3,653
(3,653)
CLC Dean's Support Grant
1,223
-
(514)
-
CLC IT Grant & Covid
Suppoort Grant
-
10,850
(10,850)
-
CLC Racial Justice Grant
-
5,000
-
-
CLC Grant Meelis Suld
-
11,276
(11,276)
-
CLC Rental Support Grants
-
3,600
(3,600)
CLC – Chaplaincy Nottingham
University
1,811
12,064
(11,823)
PLCS Funds held by LCiGB
-
5,118
(2,323)
-
Lutheran Council of Great
Britain (Pastor salary support)
-
18,011
(18,011)
-
16,221
88,307
(82,509)
-|**Total**
**funds**
**£**
-
79,739
(1,549)
78,190
**At**
**31 Dec**
**2021**
**£**
56,171
**At**
**31 Dec**
**2021**
**£**
55
3,434
844
228
1,892
2,511
2,499
-
709
-
5,000
-
2,052
2,795
-
22,019|
|---|---|
## **13. Unrestricted funds**
## **14. Restricted funds**
30
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Notes to financial statements for the year ended December 2021**
In 2020 £7,500 (89,300 NOK) was paid to the Bishop’s bank account in Norway to facilitate payment of allowance and travel expenditure. Of this amount £1,647 (18,820 NOK) remained unspent as at 31 December 2021.
In 2021 Polish Lutheran Congregation South (PLCS) transferred their funds to LCiGB and asked LCiGB to administer the funds. The funds are held as restricted funds and at 31 December the balance is £2,795.
## **15. Transactions with trustees**
During 2021, a total of £2,458 - (2020 £5,587) was paid to 3 trustees as directly reimbursable expenses against receipts for actual costs only.
The total includes mainly travel to meetings to London several times a year from all over UK to carry out their voluntary duties, but also amounts for postage stamps and photocopying
## **16. Company limited by guarantee**
Lutheran Church in Great Britain Limited is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
31
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
The following pages do not form part of the statutory accounts.
32
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2021**
|**£**
**Incoming resources**
Incoming resources from generating funds:
**_Voluntary income_**
Lutheran Council of Great Britain (Salary subsidy)
CLC PSS Nottingham Uni (Salary subsidy)
Lutheran Council of Great Britain (Bishops Grant)
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
LWF Racial Justice Youth Grant
PLC Funds managed by LCiGB
SLA: Trinity & St Paul’s Hlawiczka
Arrears
CLC IT & Covid Grants
CLC M Suld Bishop's Assistant Grant
CLC Racial Justice Grant
Mission Project 2019
Pastors retreat
SLA – GAK M Sants
Membership fees
Admin services
Gift Aid unrestricted
Employment allowance
Fundraising and donations
**_Investment income_**
Bank interest
**Total incoming resources from generating funds**
**Total incoming resources**|**2021**
**£**
**£**
18,011
12,064
337
-
3,600
1,375
2,499
5,118
14,524
-
10,850
11,276
5,000
-
783
3,653
13,262
611
-
2,330
315
105,608
-
105,608
105,608|**2020**
**£**
16,622
5,905
9,940
1,223
8,400
5,886
1,814
-
7,494
141
-
-
-
100
-
2,477
12,903
761
2,001
380
7,954
84,000
-
84,000
84,000|
|---|---|---|
33
## **Lutheran Church in Great Britain Limited (A company limited by guarantee)**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2021**
|**Resources expended**
**Charitable activities**
**Charitable activities**
_Support costs_
Salaries and Honoraria
47,097
Salary Grants to Congregations
18,012
Evang Ch Augsburg Confession
-
CLC Rental Support Grant
3,600
Mission Project 2019
-
CLC Dean's Grant
514
CLC IT & COVID grants
10,850
Pastors’ retreat
1,272
PLCS Funds managed by LCiGB
671
Project- Congregational Corby Anniversary
2,013
Martin Luther Bund
193
LWF German Committee
1,200
Office expenses
1,404
Bishop’s expenses
372
Administrative meetings
194
Porvoo meetings
-
Professional fees
13
Independent examiners fee
1,290
Fees and memberships
1,032
Bank charges
177
Office equipment depreciation
-
**Charitable activities total expenditure**
**Governance costs**
Governance costs
99
**Total governance costs**
**Net incoming/(outgoing) resources for the**
**year**|**2021**
**£**
20,114
18,836
-
8,400
250
-
-
-
-
-
2,619
614
831
5,475
38
-
13
1,290
1,098
192
-
89,904
89,904
112
99
99
15,605|**2020**
**£**
59,770
59,770
112
112
24,118|
|---|---|---|
||||
34