OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

Lutheran Church in Great Britain Limited

(Limited by guarantee)

ANNUAL REPORT AND ACCOUNTS

Year ended 31 December 2022

Company registration number 7034897 Charity registration number 1137050

LUTHERAN CHURCH IN GREAT BRITAIN LIMITED ANNUAL REPORT AND ACCOUNTS

1

YEAR ENDED 31 DECEMBER 2022

CONTENTS

Council’s Report

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 16
Conclusion 16
Bishop’s Perspectives 17-18
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

2

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 2022.

REFERENCE & ADMINISTRATIVE DETAILS

Lutheran Church in Great Britain Limited (the 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:

3

Further information about the LCiGB’s work and achievements in 2022 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.

During 2022, the member congregations of the LCiGB were as follows:

St Anne’s Lutheran Church, London (English and Swahili ministry)

Polish Lutheran Congregations South (represented by Christ the King—during 2022, St. John’s, High Wycombe merged with Christ the King) (Polish ministry)

Gustaf Adolf Nordic Congregation, Liverpool (English and Nordic languages ministry) St Luke’s and St Matthew’s Lutheran Church, Leeds/Bradford (English ministry) (St. Matthew’s and St. Martin’s merged with St. Luke’s in October 2022) London Chinese Lutheran Church (Cantonese and Mandarin ministry) St Mark’s Lutheran Chaplaincy, Birmingham (English ministry) 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 Manchester (where Lutherans are worshipping from time to time as St. Martin’s, under the supervision of LCiGB clergy), the Universities 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 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

4

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 2022 were:

The Rt Revd Tor Berger Jørgensen - Bishop Mr. Jeffrey Trinklein - Chair The Very Revd Eliza Zikmane – Dean Ms. Sesulelo ‘Sue’ Kehle – Secretary Mr. Conrad Volker – Treasurer The Revd Paulina Hławiczka-Trotman The Revd Meelis Sueld Ms. Anita Gajdacz

Throughout 2022 Bishop Tor B Jørgensen has undertaken duties for the LCiGB whilst living in Norway and travelling to the UK whenever possible. The bishop was able to travel to the UK for many special events during the year, including the ordination of Joseph Nelson and the annual Synod of the LCiGB, arranged by St Luke’s Lutheran Church. The bishop was also pleased to attend many meetings in person, which wasn’t possible during previous years due to Covid restrictions. He took part in Council meetings in London throughout the year, attended Ministerium meetings held in Liverpool and Welwyn Garden City and was able to attend services as a guest preacher at Nottingham, Liverpool, Corby, and London (Christ the King).

Due to the new normal put into place since the pandemic, the Council holds its meetings in a hybrid style, both via Zoom and in person where possible. The Council held three hybrid meetings in March, June, September and one fully in person meeting in December 2022.

Induction and training of Trustees

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 by the Senior Administrator. New Trustees receive an induction pack which includes copies of the Memorandum and Articles of Association, the most

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

5

Senior administrator

Emily Weller

Finance Manager

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 Sueld

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.

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. The fall meeting was held as a 2-day retreat at the Focolare Centre for Christian Unity and focused on the wellbeing of the clergy as well as a talk given by Friar Thomas from the Community of the Resurrection on ‘The Psalms in the Liturgy, Prayer, and Worship of the Church’.

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 April 2022 the LCiGB held an ordination service for Joseph Nelson at Headingley St Columba United Reformed Church, and his installation at St Luke’s Lutheran Church in Leeds. The Church is very pleased that Joseph has continued his pastoral work

6

at St Luke’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 and began a process with another ordinand that will hopefully lead to ordination in the near future.

AGM and Church Synod

The AGM and annual national Church Synod was held at St Luke’s Lutheran Church on 23[rd] April, 2022 under the theme, “Certainty in a period of uncertainty”. 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:

The LCiGB carried out these activities in 2022 as resources 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 2022, the LCiGB was involved in the following main areas of activity:

Support for congregations

7

The LCiGB provides material and practical support to its congregations and clergy. In 2022 grants totalling £36,716 were made: £18,174 (p28) was given to congregations to subsidise the salaries of their pastors, £3,600 (p28) was given as rental support, and £11,651 for Chaplaincy secondment to Nottingham University and £3,292 for Chaplaincy Assistant at Leeds University. In addition, the LCiGB managed restricted grants as to which further expenditures totalled £30,906.

In 2022, 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:

The Council’s safeguarding officer Sesulelo ‘Sue’ Kehle continued her online safeguarding training.

Only two LCiGB congregations currently have charity status, with no additional congregations applying for or receiving registered charity status in 2022.

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 2022, the LCiGB provided:

8

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

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 2022, 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 2022, the LCiGB supported chaplains at some universities, giving advice and spiritual support. The LCiGB continued to cooperate with Ms Rebecca Daniel, the chaplain at the International Lutheran Student Centre (ILSC) in London. Rev. Paulina Hlawiczka-Trotman 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. Pastor Joseph Nelson was involved in a chaplaincy team at Leeds Trinity University and started his ministry as a Lutheran Chaplain at the Universities Chaplaincy in Leeds.

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 skillfully and selflessly.

Bishop emeritus Walter Jagucki retired from the position as Pastor in Charge on 1st November 2022 and we are grateful for his many years of service.

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. Women’s retreats resumed as normal in 2021 and 2022. The women of the LCiGB look forward to retreat in 2023.

Racial Justice Core Group

9

At the 2020 Synod, the LCiGB commissioned a group to focus on the place of the Black Lives Matter within the LCiGB. T he Racial Justice Core Group is scheduled to meet every two months, although some meetings have been postponed. Pastor Paulina Hlawiczka-Trotman and Ms. Sesulelo ‘Sue’ Kehle serve as co-chairs, Pastor Sarah Farrow serves as the secretary, and other members during 2022 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 looks forward in 2023 to taking part in training sessions with a charity organisation called Black Light, and to 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 2022 the Facebook site connected about 1130 people from around the world. The number of people reached increased from 5500 in year 2021 to 7600 at the end of 2022, reflecting a steady increase in its presence on Facebook. Among the followers, 35% were women and 65% men, 4% in age group 18-24 (0,6% women, 3,8% men), 17% in 25-34, 22% in 35-44, 21% in 45-54, 17% in 55-64, 17% in 65+.

The LCiGB website www.lutheranchurch.co.uk received 8220 unique visits (7280 in 2021), with 82% new visitors, 8% returning visitors, bounce rate 58.23% (single-page sessions), average pages per session 2.09 and session duration 00:01:33, 17% in age group 18-24, 20% in 25-34, 19% in 35-44, 17% in 45-54, 15% in 55-64, 12% in 65+. Approximately 39% of these visited the page directly and 48% found the website through search engines (Google, Bing), 5% of visitors came via social media (mainly Facebook) and 8% through referral links, such as Wikipedia and other churches’ websites. 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. Rev Meelis Sueld has been responsible for the website development and maintenance together with Lemur Digital Ltd,

10

which 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 HlawiczkaTrotman is a frequent speaker on BBC Radio Nottingham as a voice for migrants as well as contemporary topics such as Brexit, racial justice, and hate crime and its psychological impact in society.

The Chair also sends to the members of the LCiGB a summary of council meetings 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

Churchdesk

In 2022 the LCiGB started to use ChurchDesk (CD) software to improve both internal and external communication. So far two congregations have started to use CD to keep records of their members and send out communications. The different LCiGB groups and committees use CD to store their documents and share information. The integration of the CD calendar with our website is in development stage.

Relationships with other Lutherans

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 149 member churches in 99 countries all over the world representing over 77 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 2022. On the 1st of November 2021, the LCiGB was happy to learn that the new LWF General Secretary is the Estonian theologian, Revd Anne Burghardt. Revd Anne visited the UK during the Church of England’s Lambeth Conference in August 2022 and met Bishop Tor as well as the assistant to the Bishop of Canterbury. LCiGB is also the host church for the LWF European Pre-Assembly taking place in Oxford in March 2023. The LCiGB would also like to thank the LWF for its generous financial support in 2022, in the

11

shape of a 5000 euro grant which allowed St Anne’s Lutheran Church in London to purchase some new audio visual equipment.

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

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 a brand new office space and meeting facilities to the LCiGB, providing the services of the Administrator, 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 several 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. Meeting of Primates and Presiding Bishops of the Porvoo Communion of Churches was in Tampere, Finland, 11th-13th October 2022. The LCiGB was represented by the Bishop Tor Berger Jørgensen in the Primates’ group and by Rev Meelis Sueld in the Porvoo Contact Group. At a meeting of the Primates and Presiding Bishops of the Porvoo Communion, the Bishop of the LCiGB was one of 14 signatories on a letter urging the head of the Russian Orthodox Church to persuade the Russian President to stop the war in Ukraine.

The LCiGB also expanded its cooperation with the United Reform Church during 2022, as the heads of the national churches met for face-to-face discussion on a number of topics, including the Lauenburg Concord.

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 2022, fundraising and donations raised funds for LCiGB, and the total unrestricted amount raised for the work of the church was £16,865. During 2022, 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.

12

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

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 benefit, in particular:

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:

13

with rental costs and £5,000 (p28&31) towards the Racial Justice project.

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 2022, the LCiGB held unrestricted reserves of £61,639.

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:

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 19.

PERSPECTIVES FOR THE FUTURE

14

For the LCiGB, 2022 was a year of seeking to return to normal after the long pandemic. In April, we were overjoyed to combine our Synod in 2022 in Leeds with the ordination of Pastor Joseph Nelson, who is now leading services at St. Luke’s in Leeds. The ordination was a festive event, and Pastor Joseph joins a cadre of recently ordained pastors—including Meelis Sueld and Sarah Farrow—who will lead the LCiGB for generations to come.

In October 2022, we also celebrated the opening of the new Lutheran center at Trident House in London. The Council of Lutheran Churches both welcomes and expects the LCiGB to use the space for Council meetings, annual synods, and other events, both day to day and on special occasions. We especially welcome the technology area that Pastor Meelis, and others have been using to create podcasts and other electronic expressions of our faith and community.

We also established a long-term relationship with CLC, so that our funding levels are assured for a three-year period. Much of our work is directly attributable to the financial resources that are provided by the CLC, and we are grateful for the CLC’s partnership and support.

Finally, we spent significant time in 2022 getting ready for the process of electing a new Bishop. The LCiGB has never experienced a Bishop election with multiple candidates, so we developed new rules and protocols to provide as much information as possible for the voting members of the Synod. In 2023, we have hosted interviews with the Council, a panel discussion at the Ministerium meetings, a “meet the candidates” Zoom call, and look forward now with God’s guidance to the proceedings at Synod.

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 PERSPECTIVES

A New Era

2022 became the last of Queen Elizabeth II’s 70 years as monarch. In June we celebrated the Platinum anniversary for her reign. It was a great surprise to be invited as an ecumenical guest to the Thanksgiving Service in St Paul’s Cathedral. Three months later her death was announced, and after 10 solemn days of mourning, the whole nation participated in the funeral service.

Queen Elizabeth was praised for her role as a unifying symbol. From a Church perspective she was a public Defender of Faith in a clear, but inclusive way, not the least through her Christmas messages. Now the burden is on the shoulders of the new King, Charles III preparing for the unique Coronation Service in May.

Porvoo-Links

It is interesting to observe how religiously loaded these royal events still are. The Church of England is indeed part of the British establishment, alas the somehow confusing title: The Established Church.

15

Through our participation in the Porvoo Communion from 2014, our tiny LCiGB has a special relationship with this church. Even if we as a Lutheran Church has a short history (from 1961), both churches belong to the same protestant movement started by Luther – and here we are in full communion after 500 years.

Participating in the 15[th] Lambeth Conference with over 600 bishops in August gave me a deeper understanding of the challenges facing the Anglican Communion. This developed further in the Porvoo Primates meeting in Tampere/Finland in October.

With a unique location of LCiGB as the only British Lutheran Porvoo-church, there is a potential for developing this fellowship further – on a local congregational and pastoral level.

Big Issues and challenges

We can learn much from the C of E focus on strengthening and developing the local congregations. We can support their involvement in ethical questions like handling of asylum-seekers and refugees and environmental challenges. In addition to the increasing number of people who struggle in the UK due to rising prices, lack of social security and public services. I am happy for the important focus LCiGB has on the matter of racism (ref: the report from RJCG) and by implication, the colonial and imperialistic history of this nation.

One issue is to be mentioned, and here the voice of the C of E has not been so clear, is the issue of same-sex relations and marriage. We know that this is a complicated issue, also in a Lutheran context, but the Ministerium of LCiGB formulated a “Common Statement” ten years ago (2013) which has proven to give clear pastoral guidance for our inclusiveness.

The Russian invasion of Ukraine (24[th] Feb) came as a big shock. For LCiGB with its roots in post WWII refugees from Eastern European countries, the war has been a reminder of the horror of war and occupation. We have constantly followed the situation in prayers.

Brexit has obviously had a negative impact on some of our congregations. Students from Europe have become fewer, and workers have returned to their homelands.

Post Covid challenges are also imminent both when it comes to regular Sunday service attendance and the financial support to the congregations, as it is expressed in the annual reports.

Ordina�on, Recruitment and Re�rement

At the last Synod meeting in Leeds, we had the joyous experience of ordaining Joseph Nelson as a pastor serving St Luke’s congregation.

There are also new possible pastors now going through the process with the Vocations Committee. This is an inspiring situation for the Church, but we need to get this process more consistent and predictable.

Let me also mention that we have had three senior pastors still being active: Bishop Walter Jagucki, and the pastors John Evenson and Paul Chong who all now have passed the 80 years mark. At the Ministerium retreat in October we were able to celebrate bishop Walter and pastor John for their service, while pastor Paul was abroad. Bishop Walter has now announced that he will retire. We thank him for his long, and important service for LCiGB as we also give thanks to the two pastors still helping.

LCiGB – A New Start

Thanks to our cooperation with the CLC, LCiGB has eventually been able to establish a permanent and stable office. We are also sharing administrative and communicative staff. The Lutheran Office in Trident House / Waterloo area was inaugurated with the presence of the Bishop of Southwark on the Reformation Day in 2022. I hope this will be good solution for the years to come. Prepara�on for the Elec�on of LCiGB’s 5[th] Bishop

I will retire after four years of having the privilege of being bishop of LCiGB, one more year than I gave as a promise when I was elected, as the only candidate at the Synod in 2019. Now we are happy to have three candidates for the first time since LCiGB started having bishops (bishop Walter from

16

2000), and therefore also a formal election process. I will thank the Council and the committee appointed for this purpose under the leadership of Jeff Trinklein, for leading this process. Now we are praying for the election, for the person who will be elected and for all of us that we can continue to stay together sharing the gifts of Grace that we have inherited in our Lutheran tradition.

Bishop Tor Berger Jørgensen

SIGNED BY ORDER OF THE BOARD

Mr. Jeffrey Trinklein (Chair) Mr. Conrad Volker (Treasurer) Conrad Volker DATE: 19/04/2023 DATE: 19/04/2023

17

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
(Resigned 23 April 2022)
Bishop Tor Jorgensen
Dean Eliza Zikmane
Sesulelo Kehle Secretary
Meelis Süld
Anita Gajdacz
Conrad Hans Volker Treasurer
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

18

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 2022 set out on pages 20 to 29.

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:

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.

Haines Watts (Apr 17, 2023 16:04 GMT+1)

C G Collins FCCA For and on behalf of Haines Watts Kingston LLP Chartered Accountants Date 17 April 2023 Aissela 46 High Street Esher Surrey KT10 9QY

19

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 2022

Notes
Unrestricted
funds
£
Restricted
funds
£
Incoming resources
Incoming resources from generating
funds:
Voluntary income
Involuntary income
Total Incoming resources
2
3
16,795
70
16,865
125,506
-
125,506
Resources expended
Charitable activities
Governance costs
Total resources expended
4
5
9,745
1,489
11,234
105,206
-
105,206
Net incoming/(outgoing) resources
before transfers
Transfer between funds
5,631
(163)
20,300
163
Net movement in funds/Net
Income/(expenditure) for the year
Total funds brought forward
Total funds carried forward
5,468
56,171
61,639
20,463
22,019
42,482		 2022
Total
£
142,301
70
142,371
114,951
1,489
116,440
25,931
-
25,931
78,190
104,121		 2021
Total
£
105,608
-
105,608
89,904
99
90,003
15,605
-
15,605
62,585
78,190

20

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Balance sheet as at 31 December 2022

Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in
hand
Notes
9
10
£
26,887
78,638
105,525
Creditors: amounts
falling due within one
year
Net current assets
Net assets
11
(1,404)
Funds
Restricted income funds
Unrestricted income
funds
Total funds
12		 2022
£
-

104,121
104,121
42,482
61,639
104,121
£
6,767
72,972
79,739
(1,549)
 2021
£
-
78,190
78,190
22,019
56,171
78,190

The Balance Sheet continues on the following page.

21

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Balance sheet (continued)

As at 31 December 2022

Trustee statements required by the Companies Act 2006

In approving these financial statements as trustees of the company we hereby confirm:

The financial statements were approved by the board on 17 April 2023 and signed on its behalf by

Jeffrey Trinklein Director

Conrad Hans Volker Director

Company number: 7034897

22

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

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

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

23

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

2. Voluntary Income

CLC PSS
CLC PSS Nottingham Uni (salary subsidy)
CLC - Bishops grant
CLC - Special Needs and COVID Grants
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
CLC - M Suld Bishop's Assistant Grant
LWF Grants
CLC Racial Justice Grant
SLA: Trinity& St Paul’s P Hlawiczka
SLA - GAK M Sants
LWF SALC grant
Pastor Retreat
SLA St Luke's J Nelson
PLCS funds managed by LCiGB
SLA St Luke's W Jagucki
Membership fees
Admin services/support
Gift Aid Unrestricted
Employment allowance
Fundraising and donations		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 2022
Total
£
18,011
18,958
13,068
89
2,000
3,600
2,000
23,959
-
5,000
10,672
4,076
4,072
1,170
10,949
3,950
5,102
14,370
1,061
-
-
194		 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
315
16,795 125,506 142,301 105,608

3. Investment income

Bank interest

2022
Total
£
70
70		 2021
Total
£
-
-

24

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

4. Costs of charitable activities – by fund type

Unrestricted
funds
£
Restricted
funds
£
Charitable activities
9,745
105,206
9,745
105,206
5. Governance costs
Unrestricted
funds
£
Restricted
funds
£
Governance costs
1,489
-
1,489
-
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
2022
£
69,308
2021
£
47,098		 2022
Total
£
114,951
114,951

2022
Total
£
1,489
1,489
2022
£
-
1,290		 2021
Total
£
89,904
89,904
2021
Total
£
99
99
2021
£
-
1,290

No employee received emoluments of more than £60,000 (2021: None). During the year directors’ remuneration totaling £40,194 (2021: £35,857) was paid.

25

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

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:

2022 2021
Number Number
4 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
2022
£
Accruals and deferred income
1,404
Office
Equipment
£
9. Tangible fixed assets
Cost
At 1 January 2022
1,312
Additions
-
At 31 December 2022
1,312
Depreciation
At 1 January 2022
1,312
Charge for the year
-
At 31 December 2022
1,312
Net book value
At 31 December 2022
-
At 31 December 2021
-
2022
£
Other debtors
26,887		 2021
£
1,549
Total
£
1,312
-
1,312
1,312
-
1,312
-
-
2021
£
6,767

26

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

12. Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 December 2022 as represented by:
Tangible fixed assets
-
-
Current assets
63,043
42,482
Current liabilities
(1,404)
-
61,639
42,482
3. Unrestricted funds
At
Incoming
Outgoing
1 Jan
2022
Resources
Resources
Transfers
£
£
£
£
General fund
56,171
16,865
(11,234)
(163)		 Total
funds
£
-
105,525
(1,404)
104,121		 Total
funds
£
-
105,525
(1,404)
104,121
At
31 Dec
2022
£
61,639

13. Unrestricted funds

27

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended December 2022

14. Restricted funds

Lutheran Council of Great
Britain (Bishop support)
CLC Dean's Support Grant
CLC - Pastors' Salary Support
Grant
CLC–Chaplaincy Nottingham
Uni
CLC- M Suld Bishop's Assistant
Grant
CLC Chaplaincy Asst. Leeds Uni
CLC Rental Support Grants
CLC - Special Needs Grant
CLC Racial Justice Grant
Lutheran Council of Great
Britain (Mission & Dev)
LWF GNC - IT and racial Justice
Youth Grants
Martin Luther Bund web
upgrade grant 2019
Polish Lutheran N Trust Grant
SLA Trinity & St Paul P
Hlawiczka
SLA GAK M Sants
SLA St Luke's J Nelson
SLA St Luke's W Jagucki
PLCS Funds held by LCiGB
LWF SALC Grant		 At
Incoming
Outgoing
1 Jan
2022
Resources
Resources
Transfers
£
£
£
£
3,434
13,068
(9,846)
-
709
2,000
(993)
-
-
18,011
(18,174)
163
2,052
18,958
(11,651)
-
-
23,959
(18,035)
-
2,511
2.000
(3,292)
-
3,600
(3,600)
-
-
89
-
-
5,000
5,000
(1,284)
-
844
-
(575)
-
2,499
-
-
-
228
-
(172)
-
1,892
-
-
-
55
10,672
(10,654)
-
-
4,076
(4,076)
-
-
10,949
(10,949)
-
-
5,102
(5,102)
-
2,795
3,950
(2,731)
-
-
4,072
(4,072)
-
22,019
125,506
(105,206)
163		 At
31 Dec
2022
£
6,654
1,716
-
9,362
5,924
1,219
-
89
8,716
269
2,499
56
1,892
72
-
-
-
4,014
-
42,482

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. A further transfer of £7,500 (85,290 NOK) was made in 2022 and at 31/12/22 a balance of 17,314 NOK remained (£1,370 approx). Bishop Tor has travelled regularly between Oslo and London, and also travelled to Poland and Finland, and travelled extensively in England.

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 2022 the balance is £4,014.

28

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended December 2022

15. Transactions with trustees

During 2022, a total of £2,613 - (2021 £2,458) 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

29

Lutheran Church in Great Britain Limited (A company limited by guarantee)

The following pages do not form part of the statutory accounts.

30

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2022

£
Incoming resources
Incoming resources from generating funds:
Voluntary income
CLC- Salary subsidy
CLC PSS Nottingham Uni (Salary subsidy)
CLC -Bishops Grant
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
LWF Racial Justice Youth Grant
PLCS Funds managed by LCiGB
SLA: Trinity & St Paul’s Hlawiczka
SLA St Luke’s J Nelson
SLA St Luke’s W Jagucki
CLC Special Needs and Covid Grants
CLC M Suld Bishop's Assistant Grant
CLC Racial Justice Grant
LWF SALC Grant
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		 2022
£
£
18,011
18,958
13,068
2,000
3,600
2,000
-
3,950
10,672
10,949
5,102
89
23,959
5,000
4,072
1,170
4,076
14,370
1,061
-
-
194
142,301
70
142,371
142,371		 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

31

2022 2021 £ £

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2022

Resources expended

Charitable activities
Charitable activities
Support costs
Salaries and Honoraria
69,308
Salary Grants to Congregations
18,174
CLC Racial Justice Grant
1,284
CLC Rental Support Grant
3,600
CLC Mission & Development Grant
575
CLC Dean's Grant
993
CLC Special Needs ( IT & Covid Grants)
-
Pastors’ retreat
1,889
PLCS Funds managed by LCiGB
681
Project- Congregational Corby Anniversary
-
Martin Luther Bund
172
LWF German Committee
-
Office expenses
1,560
Bishop’s expenses
6,347
Administrative meetings
786
LWF SALC grant
4,072
Professional fees
13
Project- Events, ordinations
988
Independent examiners fee
1,290
Fees and memberships
3,014
Bank charges
206
Office equipment depreciation
-
Charitable activities total expenditure
Governance costs
Governance costs
1,489
Total governance costs
Net incoming/(outgoing) resources for the
year		 47,097
18,012
-
3,600
-
514
10,850
1,272
671
2,013
193
1,200
1,404
372
194
-
13
-
1,290
1,032
177
-
114,951
114,951
99
1,489
1,489
25,931		 89,904
89,904
99
99
15,605		 89,904
89,904
99
99
15,605

32

Lutheran Church in Great Britain Limited 2022 - updated 17.4.23

Final Audit Report

2023-04-17

Created: 2023-04-17 By: Laura Brown (lbrown@hwca.com) Status: Signed Transaction ID: CBJCHBCAABAAu3WSf7CgVeCC4oQviYubJayWlfbbO251

"Lutheran Church in Great Britain Limited 2022 - updated 17.4.2 3" History

Document created by Laura Brown (lbrown@hwca.com)

2023-04-17 - 14:30:49 GMT

Document emailed to ccollins@hwca.com for signature

2023-04-17 - 14:31:57 GMT

Email viewed by ccollins@hwca.com

2023-04-17 - 14:37:11 GMT

Signer ccollins@hwca.com entered name at signing as Haines Watts 2023-04-17 - 15:04:40 GMT

Document e-signed by Haines Watts (ccollins@hwca.com)

Signature Date: 2023-04-17 - 15:04:42 GMT - Time Source: server

Agreement completed.

2023-04-17 - 15:04:42 GMT

Names and email addresses are entered into the Acrobat Sign service by Acrobat Sign users and are unverified unless otherwise noted.

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
(Resigned 23 April 2022)
Bishop Tor Jorgensen
Dean Eliza Zikmane
Sesulelo Kehle Secretary
Meelis Süld
Anita Gajdacz
Conrad Hans Volker Treasurer
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

18

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 2022 set out on pages 20 to 29.

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:

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.

Haines Watts (Apr 17, 2023 16:04 GMT+1)

C G Collins FCCA For and on behalf of Haines Watts Kingston LLP Chartered Accountants Date 17 April 2023 Aissela 46 High Street Esher Surrey KT10 9QY

19

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 2022

Notes
Unrestricted
funds
£
Restricted
funds
£
Incoming resources
Incoming resources from generating
funds:
Voluntary income
Involuntary income
Total Incoming resources
2
3
16,795
70
16,865
125,506
-
125,506
Resources expended
Charitable activities
Governance costs
Total resources expended
4
5
9,745
1,489
11,234
105,206
-
105,206
Net incoming/(outgoing) resources
before transfers
Transfer between funds
5,631
(163)
20,300
163
Net movement in funds/Net
Income/(expenditure) for the year
Total funds brought forward
Total funds carried forward
5,468
56,171
61,639
20,463
22,019
42,482		 2022
Total
£
142,301
70
142,371
114,951
1,489
116,440
25,931
-
25,931
78,190
104,121		 2021
Total
£
105,608
-
105,608
89,904
99
90,003
15,605
-
15,605
62,585
78,190

20

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Balance sheet as at 31 December 2022

Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in
hand
Notes
9
10
£
26,887
78,638
105,525
Creditors: amounts
falling due within one
year
Net current assets
Net assets
11
(1,404)
Funds
Restricted income funds
Unrestricted income
funds
Total funds
12		 2022
£
-

104,121
104,121
42,482
61,639
104,121
£
6,767
72,972
79,739
(1,549)
 2021
£
-
78,190
78,190
22,019
56,171
78,190

The Balance Sheet continues on the following page.

21

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Balance sheet (continued)

As at 31 December 2022

Trustee statements required by the Companies Act 2006

In approving these financial statements as trustees of the company we hereby confirm:

The financial statements were approved by the board on 17 April 2023 and signed on its behalf by

Jeffrey Trinklein Director

Conrad Hans Volker Director

Company number: 7034897

22

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

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

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorizing these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

23

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

2. Voluntary Income

CLC PSS
CLC PSS Nottingham Uni (salary subsidy)
CLC - Bishops grant
CLC - Special Needs and COVID Grants
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
CLC - M Suld Bishop's Assistant Grant
LWF Grants
CLC Racial Justice Grant
SLA: Trinity& St Paul’s P Hlawiczka
SLA - GAK M Sants
LWF SALC grant
Pastor Retreat
SLA St Luke's J Nelson
PLCS funds managed by LCiGB
SLA St Luke's W Jagucki
Membership fees
Admin services/support
Gift Aid Unrestricted
Employment allowance
Fundraising and donations		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,011
-
18,958
-
13,068
-
89
-
2,000
-
3,600
-
2,000
-
23,959
-
-
-
5,000
-
10,672
4,076
-
4,072
1,170
-
-
10,949
-
3,950
5,102
14,370
-
1,061
-
-
-
-
-
194
-		 2022
Total
£
18,011
18,958
13,068
89
2,000
3,600
2,000
23,959
-
5,000
10,672
4,076
4,072
1,170
10,949
3,950
5,102
14,370
1,061
-
-
194		 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
315
16,795 125,506 142,301 105,608

3. Investment income

Bank interest

2022
Total
£
70
70		 2021
Total
£
-
-

24

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

4. Costs of charitable activities – by fund type

Unrestricted
funds
£
Restricted
funds
£
Charitable activities
9,745
105,206
9,745
105,206
5. Governance costs
Unrestricted
funds
£
Restricted
funds
£
Governance costs
1,489
-
1,489
-
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
2022
£
69,308
2021
£
47,098		 2022
Total
£
114,951
114,951

2022
Total
£
1,489
1,489
2022
£
-
1,290		 2021
Total
£
89,904
89,904
2021
Total
£
99
99
2021
£
-
1,290

No employee received emoluments of more than £60,000 (2021: None). During the year directors’ remuneration totaling £40,194 (2021: £35,857) was paid.

25

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

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:

2022 2021
Number Number
4 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
2022
£
Accruals and deferred income
1,404
Office
Equipment
£
9. Tangible fixed assets
Cost
At 1 January 2022
1,312
Additions
-
At 31 December 2022
1,312
Depreciation
At 1 January 2022
1,312
Charge for the year
-
At 31 December 2022
1,312
Net book value
At 31 December 2022
-
At 31 December 2021
-
2022
£
Other debtors
26,887		 2021
£
1,549
Total
£
1,312
-
1,312
1,312
-
1,312
-
-
2021
£
6,767

26

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2022

12. Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 December 2022 as represented by:
Tangible fixed assets
-
-
Current assets
63,043
42,482
Current liabilities
(1,404)
-
61,639
42,482
3. Unrestricted funds
At
Incoming
Outgoing
1 Jan
2022
Resources
Resources
Transfers
£
£
£
£
General fund
56,171
16,865
(11,234)
(163)		 Total
funds
£
-
105,525
(1,404)
104,121		 Total
funds
£
-
105,525
(1,404)
104,121
At
31 Dec
2022
£
61,639

13. Unrestricted funds

27

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended December 2022

14. Restricted funds

Lutheran Council of Great
Britain (Bishop support)
CLC Dean's Support Grant
CLC - Pastors' Salary Support
Grant
CLC–Chaplaincy Nottingham
Uni
CLC- M Suld Bishop's Assistant
Grant
CLC Chaplaincy Asst. Leeds Uni
CLC Rental Support Grants
CLC - Special Needs Grant
CLC Racial Justice Grant
Lutheran Council of Great
Britain (Mission & Dev)
LWF GNC - IT and racial Justice
Youth Grants
Martin Luther Bund web
upgrade grant 2019
Polish Lutheran N Trust Grant
SLA Trinity & St Paul P
Hlawiczka
SLA GAK M Sants
SLA St Luke's J Nelson
SLA St Luke's W Jagucki
PLCS Funds held by LCiGB
LWF SALC Grant		 At
Incoming
Outgoing
1 Jan
2022
Resources
Resources
Transfers
£
£
£
£
3,434
13,068
(9,846)
-
709
2,000
(993)
-
-
18,011
(18,174)
163
2,052
18,958
(11,651)
-
-
23,959
(18,035)
-
2,511
2.000
(3,292)
-
3,600
(3,600)
-
-
89
-
-
5,000
5,000
(1,284)
-
844
-
(575)
-
2,499
-
-
-
228
-
(172)
-
1,892
-
-
-
55
10,672
(10,654)
-
-
4,076
(4,076)
-
-
10,949
(10,949)
-
-
5,102
(5,102)
-
2,795
3,950
(2,731)
-
-
4,072
(4,072)
-
22,019
125,506
(105,206)
163		 At
31 Dec
2022
£
6,654
1,716
-
9,362
5,924
1,219
-
89
8,716
269
2,499
56
1,892
72
-
-
-
4,014
-
42,482

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. A further transfer of £7,500 (85,290 NOK) was made in 2022 and at 31/12/22 a balance of 17,314 NOK remained (£1,370 approx). Bishop Tor has travelled regularly between Oslo and London, and also travelled to Poland and Finland, and travelled extensively in England.

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 2022 the balance is £4,014.

28

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Notes to financial statements for the year ended December 2022

15. Transactions with trustees

During 2022, a total of £2,613 - (2021 £2,458) 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

29

Lutheran Church in Great Britain Limited (A company limited by guarantee)

The following pages do not form part of the statutory accounts.

30

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2022

£
Incoming resources
Incoming resources from generating funds:
Voluntary income
CLC- Salary subsidy
CLC PSS Nottingham Uni (Salary subsidy)
CLC -Bishops Grant
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
LWF Racial Justice Youth Grant
PLCS Funds managed by LCiGB
SLA: Trinity & St Paul’s Hlawiczka
SLA St Luke’s J Nelson
SLA St Luke’s W Jagucki
CLC Special Needs and Covid Grants
CLC M Suld Bishop's Assistant Grant
CLC Racial Justice Grant
LWF SALC Grant
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		 2022
£
£
18,011
18,958
13,068
2,000
3,600
2,000
-
3,950
10,672
10,949
5,102
89
23,959
5,000
4,072
1,170
4,076
14,370
1,061
-
-
194
142,301
70
142,371
142,371		 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

31

2022 2021 £ £

Lutheran Church in Great Britain Limited (A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2022

Resources expended

Charitable activities
Charitable activities
Support costs
Salaries and Honoraria
69,308
Salary Grants to Congregations
18,174
CLC Racial Justice Grant
1,284
CLC Rental Support Grant
3,600
CLC Mission & Development Grant
575
CLC Dean's Grant
993
CLC Special Needs ( IT & Covid Grants)
-
Pastors’ retreat
1,889
PLCS Funds managed by LCiGB
681
Project- Congregational Corby Anniversary
-
Martin Luther Bund
172
LWF German Committee
-
Office expenses
1,560
Bishop’s expenses
6,347
Administrative meetings
786
LWF SALC grant
4,072
Professional fees
13
Project- Events, ordinations
988
Independent examiners fee
1,290
Fees and memberships
3,014
Bank charges
206
Office equipment depreciation
-
Charitable activities total expenditure
Governance costs
Governance costs
1,489
Total governance costs
Net incoming/(outgoing) resources for the
year		 47,097
18,012
-
3,600
-
514
10,850
1,272
671
2,013
193
1,200
1,404
372
194
-
13
-
1,290
1,032
177
-
114,951
114,951
99
1,489
1,489
25,931		 89,904
89,904
99
99
15,605		 89,904
89,904
99
99
15,605

32

Lutheran Church in Great Britain Limited 2022 - updated 17.4.23

Final Audit Report

2023-04-17

Created: 2023-04-17 By: Laura Brown (lbrown@hwca.com) Status: Signed Transaction ID: CBJCHBCAABAAu3WSf7CgVeCC4oQviYubJayWlfbbO251

"Lutheran Church in Great Britain Limited 2022 - updated 17.4.2 3" History

Document created by Laura Brown (lbrown@hwca.com)

2023-04-17 - 14:30:49 GMT

Document emailed to ccollins@hwca.com for signature

2023-04-17 - 14:31:57 GMT

Email viewed by ccollins@hwca.com

2023-04-17 - 14:37:11 GMT

Signer ccollins@hwca.com entered name at signing as Haines Watts 2023-04-17 - 15:04:40 GMT

Document e-signed by Haines Watts (ccollins@hwca.com)

Signature Date: 2023-04-17 - 15:04:42 GMT - Time Source: server

Agreement completed.

2023-04-17 - 15:04:42 GMT

Names and email addresses are entered into the Acrobat Sign service by Acrobat Sign users and are unverified unless otherwise noted.