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← The Lutheran Church In Great Britain

2023-12-31-accounts

Lutheran Church in Great Britain Limited

(Limited by guarantee)

ANNUAL REPORT AND ACCOUNTS

Year ended 31 December 2023

Company registration number 7034897 Charity registration number 1137050

LUTHERAN CHURCH IN GREAT BRITAIN LIMITED ANNUAL REPORT AND ACCOUNTS

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YEAR ENDED 31 DECEMBER 2023

CONTENTS

Council’s Report
Reference and administrative details 3
Structure, governance and management 7
Objectives and activities 8
Achievements and performance 8
Public benefit 14
Financial review 15
Perspectives for the future 16
Conclusion 17
Bishop’s Perspectives 17
Financial Statements 22
Legal and Administrative Information 22
Independent examiner’s report 23
Statement of financial activities 24
Balance sheet 25
Notes to the financial statements 27

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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) takes pleasure in presenting the report and examined financial statements of the Church for the year ended 31 December 2023.

REFERENCE AND 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 Trident House, 46-48 Webber Street, London, SE1 8QW.

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. Eight congregations are affiliated to the LCiGB, located in various parts of England and Scotland.

The LCiGB provides various forms of support to its congregations and clergy:

Further information about the LCiGB’s work and achievements in 2023 are presented in the following sections of this report.

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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 2023, the member congregations of the LCiGB were as follows:

Worship centres and student chaplaincies exist in several locations, including but not limited to Manchester, the Universities of Leeds and Leeds Trinity, the University of Nottingham (Wednesday and Thursday weekly activities) and the University of Birmingham, under the supervision of LCiGB clergy and member congregations. In London there is Lutheran presence at several universities and locations where regular worship takes place under the supervision of the LCiGB clergy. Regular worship under the supervision of LCiGB clergy also occurs in Manchester (where Lutherans are worshipping monthly as St. Martin’s), Harrogate and Edinburgh. A weekly service also takes place at the LCiGB headquarters in Southwark, at noon on Tuesdays, jointly with the CLC.

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

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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 2023 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 S ü ld Ms. Anita Gajdacz

Throughout 2023 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 ordinations of Wilkins Tang and Rebecca Daniel and the annual Synod of the LCiGB, held at Trident House in London. He took part in Council meetings throughout the year, held at London and Leeds, and attended Ministerium meetings held in Leeds and London and was able to attend services in Leeds, Manchester, Nottingham and London. Nottingham, Liverpool, Corby, and London (Christ the King). In addition Bishop Tor also attended the LWF’s Pre-Assembly in Oxford in March and the full Assembly in Krakow in the autumn of 2023. He also took part in CTE’s Fourth Presidency service in London at the Finnish Church later in the year. The CLC held a joint Thanksgiving service with the International Lutheran Student Centre at St Mary’s German Church in London, which Bishop Tor was glad to attend. Other ecumenical and interLutheran services he attended throughout the year include: the Baltic Remembrance service at St James’s Church in Piccadilly London, the Evensong service and reception at Westminster Abbey for members of the Anglican-Lutheran society and a joint visit with CLC to Westfield House, Cambridge by the invitation of the Evangelical Lutheran Church of England’s Chairman, George Samiec.

Due to the new way of gathering since the pandemic, the Council holds its meetings in a hybrid style, both via Zoom and in person where possible. The Council held one fully remote meeting in March, one hybrid meeting in June at St Luke’s Leeds and via Zoom, and two in person meetings in London in September (St Anne’s) and December 2023 (Trident House).

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During 2023, the LCiGB continued the effort begun in 2022 to elect a new Bishop. Several candidates were nominated for the post of Bishop. Since this election marked the first time that the LCiGB had a contested election for Bishop, the LCiGB developed protocols for the election that involved the formation of a search committee; interviews of the candidates by the Council; an introduction of the candidates over Zoom; and ultimately an election. At the Annual General Meeting in April 2023, Rev. Dr. Jaakko Rusuma was chosen as the Bishopelect, but he resigned several months after the election and before taking up the post. Consequently, a special general meeting of the LCiGB was held in September 2023, at which Rev. Paulina Hlawiczka-Trotman was elected Bishop. She assumed her duties in 2024 following a consecration service held in Nottingham in January 2024.

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

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: Pr Meelis S ü ld

Principal advisers

Bankers

CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ

Examination of accounts

Cooper Parry Advisory Limited

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Aissela Date April 2024 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 in March, June, July and October, with many of these meetings taking advantage of the online capabilities at Trident House. The fall meeting was held as a 2-day session in London and included in depth training on Racial Justice held by Rev Arlington Trotman, a Supernumerary Methodist Minister.

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 in-service training for newly ordained clergy. In September 2023 the LCiGB held an ordination service for Wilkins Tang and Rebecca Daniel at St Anne’s Lutheran Church in London. The Church is very pleased that Wilkins has continued his pastoral work as the new Pastor in charge at the London Chinese Lutheran Church and Rebecca received a call from the Lutheran Council of Great Britain to continue her work as their now ordained student chaplain.

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 Wilkins and Rebecca and began the process with another candidate that will hopefully lead to ordination in the near future.

AGM and Church Synod

The AGM and annual national Church Synod was held at Trident House on 22nd April, 2023 under the theme, “Circle of Hope and Unity”. Scores of voting members, including the active pastors, congregational representatives, guests and local hosts, attended.

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At the AGM, the Synod voted for a Bishop to replace Bishop Tor Berger Jørgensen, who had announced his intention to retire. The Bishop-elect later resigned before taking up the post, necessitating the need for a Special General Meeting on 23 September 2023, at which Rev. Paulina Hwaliczka-Trotman was chosen as the Bishop-electa.

The AGM also marked the adoption by the LCiGB of the Ministerium’s Common Statement on Human Sexuality and Relationships. The Common Statement had been considered previously by the Ministerium in 2008 and 2013, and in 2022 a group among the Ministerium was established to review and revise the Common Statement. It was accepted by the Ministerium on 4 March 2023, was presented to the Council for approval in March 2023, and ultimately was approved at the AGM.

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:

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 2023 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 2023, the LCiGB was involved in the following main areas of activity:

Support for congregations

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The LCiGB provides material and practical support to its congregations and clergy. In 2023 grants totalling £44,890 were made: £22,669 was given to congregations to subsidise the salaries of their pastors, £6,680 was given as rental support, and £12,755 for Chaplaincy secondment to Nottingham University and £2,786 for Chaplaincy Assistant at Leeds University. In addition, the LCiGB managed restricted grants as to which further expenditures totalled £30,900.

In 2023, 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 and took part in an advanced training course in the autumn of 2023.

Only two LCiGB congregations currently have charity status, and Trinity Lutheran Church has applied to HMRC and are awaiting a response.

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 2023, the LCiGB provided:

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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 2023, the clergy of the LCiGB included persons originally from Malaysia, Latvia, Estonia, Poland, Tanzania, Belgium, India, Hong Kong and the USA, as well as from Britain. Bishop Tor Berger Jørgensen is from Norway, while Dean Eliza Zikmane is from Latvia.

During 2023, the LCiGB supported chaplains at some universities, giving advice and spiritual support. The LCiGB continued to cooperate with Pastor Rebecca Daniel, the newly ordained chaplain at the International Lutheran Student Centre (ILSC) in London. Pastor 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 continued 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.

Women

A group of women from various congregations across the LCiGB have been coming together for fellowship, worship, prayer, and recreation at an annual retreat for over 30 years! This pan-LCiGB retreat 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. Following the pandemic, women’s retreats resumed as normal in 2021 and have been held each Autumn since at a Christian retreat centre in the Cotswolds. In addition to the formal retreat programme (led by both clergy and lay members through various years), each retreat has also included a craft or creative

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activity led by Ms. Tracy Maroske (St. Anne’s Lutheran Church), a time for fellowship such as trivia or board games, and an important annual update on the upcoming theme for the Women’s World Day of Prayer led by Ms. Margaret Pickford (Trinity Lutheran Church, Nottingham). In 2023, Pastor Laura Haupt led the retreat on the theme of “Finding Yourself in God’s Story: Understanding our call to discipleship today through the stories of scripture.” Pastor Rebecca Daniel served as preacher and worship leader for the event. The women of the LCiGB look forward to the next retreat to be held October 18-20, 2024 which will focus on our necessary rest and renewal in the Lord. Any woman (of any age or congregation) is welcome to participate.

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 scheduled to meet every two months where possible. Pastor Paulina Hlawiczka-Trotman and Ms. Sesulelo ‘Sue’ Kehle serve as co-chairs, Pastor Sarah Farrow serves as the secretary, and other members during 2023 include Pastor Moses Shonga, Pr Meelis Sueld, 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 shared experiences, discussed in length about the definitions of racism, and undertook a variety of online training 2020 - 2022 to be equipped for further work. 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).

With two grants provided by the CLC and the LWF, the group prepared the in-person training sessions for group members and another in-person training sessions for the LCiGB Clergy, which have been received with great interest and need for later work within the church councils and the congregations.

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 2023 the Facebook site connected about 1350 people from around the world, increasing by 150 in a year. The number of people reached increased from 6700 in the beginning of 2023 to 14100 by the end of the year, reflecting a steady increase in its presence on Facebook.

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The LCiGB website www.lutheranchurch.co.uk received 8819 visits (8224 in 2022), with 82% new visitors, about 98% of them one-time visitors. Average visit length 1:41 min. 50% of traffic came from Google search, followed by direct visits (28%) and social media (17%). Half of the visits were from the UK, followed by the US, Finland, Poland and Germany. From the Google search engine the website was visited 4900 times. In total the website got 269,000 impressions meaning that many people saw the website among other search results. Most traffic came from general Lutheran church terms. When it comes to people within LCiGB, the most popular was Rev Paulina Hlawiczka-Trotman, who was searched 1300+ times, followed by Bishop Munib, Rev Meelis Sueld and Rev Jaakko Rusama.

Rev Meelis S ü ld has been responsible for the website development and maintenance together with Strat Ltd (Formerly Lemur Digital Ltd), 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 Hlawiczka-Trotman is a frequent speaker on BBC Radio Nottingham and BBC World News as a voice for migrants as well as contemporary topics such as Brexit aftermath, racial justice, 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.

Churchdesk

In 2023 the LCiGB started to use Churchdesk (CD) software to improve both internal and external communication. So far two congregations have started to use Churchdesk to keep records of their members and send out communications. The different LCiGB groups and committees use the system to store their documents and share information. Recently the integration of the Churchdesk calendar with our website has been completed, making it simple to display congregational events on the LCiGB web.

Summary of indicators or measures to assess achievement: Communications

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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 150 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 interfaith relations, theology, aid and development and mission. Its secretariat is in Geneva, Switzerland.

LCiGB continued its close contacts with the LWF during 2023. LCiGB was the host church for the LWF European Pre-Assembly which took place in Oxford in March 2023. Furthermore, the LCiGB nominated Dr. Anna Krauss, a member of St. Anne’s, to the Council of the LWF, and she was elected at the 2023 Assembly to a six-year term on the Council. The LCiGB also thanks the LWF for its generous financial support in 2023 in the form of a £3771.01 grant to assist Trinity with its Spring fundraising project.

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, 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 led 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 LCiGB is represented by Bishop Tor Berger Jørgensen in the Primates’ group and by Rev Meelis Sueld in the Porvoo Contact Group.

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In the Church of England’s Porvoo Panel the LCiGB is represented by the Bishop, yet LCiGB Dean Eliza Zikmane is participating as the contact person of the Baltic countries, and Rev Meelis Sueld as the CLC contact.

The LCiGB also continued its cooperation with the United Reform Church during 2023.

In spring the LCiGB along with the CLC, hosted the Lutheran World Federation’s (LWF) European Pre-Assembly, in Mansfield College, Oxford. Thereafter in September the LCiGB also participated with Bishop Tor Berger Jørgensen, Rev Paulina Hławiczka-Trotman, Rev Rebecca Daniel, Rev Meelis Sueld, Rev Jo Jan Vandenheede and Dr Anna Krauss in the LWF General Assembly in Krakow, Poland. Dr Anna Krauss was nominated by the LCiGB as a candidate for the LWF Council member and was elected into that role.

Through the CLC, the LCiGB is part of Churches Together in England, and Churches Together in Britain and Ireland. In 2023, Dr Anna Krauss became the President of the CTE 4th Presidency Group and Rev Meelis Sueld became the member of CTE Enabling Group.

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 2023, fundraising and donations raised funds for LCiGB, and the total unrestricted amount raised for the work of the church was £15,443. During 2023, the trustees continued to consider 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

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:

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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:

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 2023, the LCiGB held unrestricted reserves of £58,594.

Investment policy

The LCiGB does not hold any investments.

Statement of Trustees’ responsibilities

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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 22.

CHAIR’S PERSPECTIVES FOR THE FUTURE

2023 was a groundbreaking year for the LCiGB. After a long process, the LCiGB elected Rev. Paulina Hlawiczka-Trotman as its new Bishop, with her consecration taking place in January 2024. She became the first Polish woman in history to serve as a bishop.

The LCiGB also welcomed two new pastors into the Ministerium with the ordination of Rebecca Daniel and Wilkins Tang. The ordination took place at a festive service and celebration at St. Anne’s in London on 23 September 2023.

The Ministerium of the LCiGB also adopted (after 15 years of deliberation) a Common Statement on Human Sexuality and Relationships, memorialising the LCiGB’s tradition of inclusion and diversity. The Common Statement retains the flexibility of individual congregations to take different approaches within their congregations so long as they respect the bedrock LCiGB statement of faith that affirms the God-given human dignity of all people.

Finally, one of our own, Dr. Anna Krauss, has been elected to the Council of the Lutheran World Federation. This six-year appointment offers the LCiGB an opportunity to witness the

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workings of the LWF first hand, and will help the LCiGB build bridges within the broader Lutheran church for generations to come. We note that Dr. Krauss has also been named to the Executive Committee of the Council, giving her (and by extension the LCiGB) even more insight into LWF deliberations.

We are grateful for our achievements over the year, but we recognize that they would not be possible without the financial and administrative support of the Council of Lutheran Churches. We are also grateful for the support of the Lutheran World Federation, the MartinLuther-Bund, and many other organisations.

Our challenges are many, but so are our opportunities. We are excited to see the future of the LCiGB under the leadership of Bishop Paulina.

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 Time for Everything

These famous words from the book of Ecclesiastes (3:1) have lived in my mind during the last year in a personal version: “It is a time to arrive, and a time to leave”. The question from the “Search committee” back in the fall of 2018, and the “call” from the Synod the following spring, came as a total surprise, while I thought my time for resting had come ending my service in the Church of Norway three years earlier, turning 70 years of age by the end of 2015. Even living abroad in Norway, close to the main airport in Oslo though.

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I will thank LCiGB for their courage to call an old man and a total stranger like me to be their 4[th] bishop. I promised three years. It has become almost five, and to me it has been one of the most interesting and developing periods in my life in accordance with the words: [“] I know that there is nothing better for people than to be happy and to do good while they live ” (Eccl 3:12). Not all the years were happy. The Covid pandemic made most of 2020 and the following year very difficult for regular congregational work.

2023 has been an important year in the short history of LCiGB.

New LCiGB Bishop

First of all: we were able to arrange a proper “search-process” for the next bishop, not without some challenges though, ending with the inspiring consecration service for our own LCiGB pastor Paulina Hlawiczka Trotman in Nottingham on the 20[th] January this year (2024) to be the 5[th] bishop in our short history.

Ordinations

It is a sign of a church being alive that young people apply for serving as pastors in the Church. On September 9[th] Wilkins Tang was ordained to serve as the pastor of the London Chinese Lutheran Church, and Rebecca Daniel was ordained to serve as chaplain in the International Lutheran Student Centre under the Council of Lutheran Churches (CLC). Revd Tang received most of his education from Hong Kong, and Revd Daniel from India, showing the global perspective of the life and work of LCiGB and CLC.

Cooperation with the CLC

2023 has, indeed, been an important year for a closer cooperation between the Church (LCiGB) and the Council (CLC) after the opening of the Lutheran Centre in Trident House in London on Reformation Day the previous year (31[st] Oct 2022). Thanks to the direct support from CLC, LCiGB finally has an office with necessary meeting rooms and technical equipment.

LCiGB, as a member church in CLC, participated in the celebration of the 75th anniversary of CLC, with a jubilee service in the Norwegian Church on Reformation Day as the main event.

The establishment of Lutheran congregations in Great Britain, was partly a result of the cooperation between Lutherans inside the framework of CLC – which led to the creation of the United Lutheran Synod in Great Britain in 1961, which later changed its name to the Lutheran Church in Great Britain. Without the support of the CLC, the situation for the LCiGB would have been much more complicated—not just historically, but also presently.

Post-covid perspectives

Coming as a new bishop, my vision was to start a reflection period opening for processes to develop our congregations. Then came the pandemic, introducing restrictions on gatherings of people, and with heavy influence on regular church work. New ways were found, but the impact on the local, physical presence-based work became more difficult. I don’t think we have recovered fully from that experience, and the future of LCiGB will depend on our

18

capacity to improve our regular Sunday-service life and our outreach to new people with the message of new life given us by the Grace of God in Jesus Christ.

We were happy to receive Meelis Süld, the Estonian theologian and communicationresource person, as a project leader for what we called a “Mapping Project” in Jan 2021.

Ecumenical inspirations for outreach

I think we have a lot to learn from activities and initiatives taken by other churches in the UK to reach people with the gospel. Becoming part of the CTE (Churches Together in England) and not the least our fellowship inside the Porvoo Communion, can be explored and give LCiGB important inspiration for this purpose.

Minority Church in an Anglican context

LCiGB and the Lutheran presence is a tiny minority in GB. But as Lutherans we have a special relationship with the Church of England as members of the Porvoo Communion. This relationship gives us a lot of opportunities for closer cooperation with CofE on all levels. But it seems to me that we have not been able to explore that as much as we should.

As a minority Church, and with our refugee-legacy (after WWII), it is interesting to observe the position of CofE as the “Established Church”, as we for instance have seen it expressed in the funeral of Queen Elizabeth II (2022) and the Coronation service of King Charles III (6[th] May 2023).

What is the role of an Established Church in our modern society? Even if the answer is basically the Church of England, the changing feelings and attitudes towards the “official” church will also affect us as a minority church. Personally, I am most impressed by the way leaders in that church, particularly the bishops, are focusing on important ethical issues, concerning immigration and refugees. The position of the Lord's Spiritual is extraordinary in an international context.

One difficult issue

One theological/ethical item which is difficult to handle, is the question of human sexuality and the acceptance of same-sex marriages. Our church has for a long time accepted such practice, which was confirmed last year by the Council and the Synod. But also, we are experiencing the challenges that C of E is facing with those who feel that this is contrary to the teaching of the Bible.

I must admit that this is one the most challenging situations we can face as churches, but through personal encounters from the perspectives of those who identify themselves as “LGBTQ”, my conclusion has been for the last 25 years that they must be received and fully integrated into the fellowship based on God’s grace and love for us all. I am therefore happy that CLC has been able to initiate a group called “Lutherans Inclusive”.

A LWF-Year

Our LWF-relation (member since 1988) was confirmed in special ways during 2023. First, we accepted the challenge to arrange the LWF European Pre-assembly in March (21-24) at

19

Mansfield College [https://2023.lwfassembly.org/assembly/pre-assemblies/regional-preassemblies/europe-pre-assembly]. I consider this event to be a very successful one, due to good cooperation with the leadership in Geneva, and Mansfield College, and shared responsibilities between CLC and LCiGB.

Then LCiGB participated actively at the 13[th] LWF General Assembly in Krakow, Poland in the fall (September 13-19). This was the first such assembly under the leadership of a female general secretary, Dr Anne Burghardt, coming from one of the Eastern European Lutheran churches (The Estonian Evangelical Lutheran Church), with strong historical connections to the CLC and LCiGB. The theme of the Assembly proved to be both heartsearching and inspiring: “ One Body – One Spirit – One Hope ”.

Reminder: war in Europe

To me it was impressive both to be so close to the war-situation in Ukraine, even sitting next to bishop Pavlo Shvarts from the German Evangelical Lutheran Church in Ukraine during the conference, and to be visiting Auschwitz-Birkenau Concentration Camps for the first time. How was it possible to formulate an extinction programme like this in 1940s Germany – and how is it possible that Russia has started an offensive war against a neighbour nation in 2022 that extends to this day.

Delegation and election

Being one of the smallest member-churches, LCiGB has only one voting seat in the Assembly, but we had a delegation of 5 persons with different portfolios (delegation: Bishop Tor B Jørgensen (official delegate), Revd Paulina Hlawiczka and Revd Meelis Süld (advisors), Chaplain Rebecca Daniel (LWF) and Dr Anna Krauß (CLC/candidate for LWFcouncil)). It was an inspiring experience to get our candidate, Dr Anna Krauß, elected as one of the 49 members of the Council of LWF for the coming period. Bishop Walter was our last member, elected in 1997.

The End

Let me end with one more sentence of wisdom from the Eccl: “I know that everything God does will endure forever.” For everything God does, is part of His grace – which eventually will bring all things together in Jesus Christ.

Thank you for the years you have given me. And God bless LCiGB and bishop Paulina and all the rest of you.

Frogner, Norway, April 10[th,] 2024

Bishop Tor Berger Jørgensen

20

SIGNED BY ORDER OF THE BOARD

Mr. Jeffrey Trinklein (Chair) DATE: 16/04/2024

Conrad Volker

Mr. Conrad Volker (Treasurer) DATE: 16/04/2024

21

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 07034897
Business address 46-48 Webber Street
London
SE1 8QW
Registered office 46-48 Webber Street
London
SE1 8QW
Trustees Jeffrey Trinklein Chair
Bishop Paulina Hlawiczka
Bishop Tor Jorgensen (resigned 20 January 2024)
Dean Eliza Zikmane
Sesulelo Kehle Secretary
Meelis Süld
Anita Gajdacz
Conrad Hans Volker Treasurer
Accountants Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY
Bankers CAF Bank Limited
Kings Hill Avenue
West Malling
Kent
ME19 4JQ

22

Luthfrran Church kn Great Brltaln Llmltod (A cornpany fimitod by guarant••l Ind•p•nd•nt •xftmlnèr'8 report to th• trust••s on th• unudlt•d •l•t•m•nts of Luth•ran Church In Gr••t Britaln Limitgd. I W on th• &<thnls of Luttww Clwrth kn Gro81 LwTMled ky the ￿led 31 D￿nb￿ 2023 set poges 24 to 33. R••p•th• rupon¥lbllltiu of trust•￿ •fbd kno•p•rbd￿ •xamin•r The charity's trustees (who are also the diredryy ol the 0)mp￿Y for purposgs ol cunpany lawl are respontyg for the pr8paration of the The IrLL8tges I￿S￿ler that an aud￿ Is not r8ouired for this year under 68Ction 144121 ol the ChaiitN88 Acl 2011 Ilt 2011 Acll that an inde￿ndent examination i¥ n8oded. 11 is my resp)nsitxlity lo examino the aC￿unts under sect)n 145 of the 2011 ALI and fdlow procedures latd down in the General Diredbns glven by tho Chafrty Comm1sw￿ under $8ctlon 14515llbl of the 2011 Act. and lo slate whether parti￿1¥r matters hove ￿le lo my attentlw. Bas1• ol Ind•p•nd•nl •xamin•rf• #lat•m￿t My examination w85 cÈrried cJl in acccfdance ¥•ith Ihe Goner81 tlirodions given by fv Charity C￿nMIss￿)n. An examlnalth knebJg8 a revw ol ￿ 8ccountirrfJ recths kryt by charity ar￿ a c¢mparison ol the aCc￿nIS prnsenled wilh those re￿d8. It 8160 i￿1￿1?5 c£wder81)n cl any urAtsual items or ¢th5doswe5 kn Ihe 8ccounts, and 9eekmg explanation5 frc¥n Y¢￿ as tntstees a)y Bu¢ mai￿. Th8 prct￿rg$ undertaken tt• provide all the e￿der￿ that would in an audit aTrJ conse9ugnlty no orynicfft is v8n as lo whether the xcwnts We8￿11 a 'trw a￿$ Iw ¥. ard Twt is lThilJ to Ihose matters set CArt In the st8tem&nl bekmf. Ind•p•nd•nt •JEafflln•rf• •tatomonl In conneclion wlth my eX￿1n8th'On. no matler ho6 ¢om8 lo my attentlon.. which gives me reas1Th￿ c￿ lo that n any moterlal rospect the rwulrements; lo keep propèr accourthry I?￿r￿S kn) Kcryd•nce *llh 8ectb)n 386 of ts Companles Acl 2006: 8 qunments of 396 01 tho Companies A£t 2C(6 wiv) Ihe m8thtrJs and prinCp￿S ol the Slalemenl ol Rec&)mmerKled Pr8th"ce". Accwntry Charities arKI Roporting by cha￿1￿. have nol be￿ met; or whlch. I theac y cynion, attenlim should be drawn in ordor io ènabbe 4 [￿r undorstandlThJ of be reached. Is G Collins FCCA For and on teham of co0￿r P8ry Advkny Lknlled 'ssela 46 High Streel Eshei Surrey KT10 Dale I S 2024

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 2023

Notes
Unrestricted
funds
£
Restricted
funds
£
Incoming resources
Incoming resources from generating
funds:
Voluntary income
Involuntary income
Total Incoming resources
2
3
15,261
182
15,443
119,410
-
119,410
Resources expended
Charitable activities
Governance costs
Total resources expended
4
5
14,582
3,906
18,488
120,228
-
120,228
Net incoming/(outgoing) resources
before transfers
Transfer between funds
(3,045)
-
(818)
-
Net movement in funds/Net
Income/(expenditure) for the year
Total funds brought forward
Total funds carried forward
(3,045)
61,639
58,594
(818)
42,482
41,663		 2023
Total
£
134,671
182
134,853
134,810
3,906
138,716
(3,863)
-
(3,863)
104,121
100,258		 2022
Total
£
142,301
70		 2022
Total
£
142,301
70
142,371
114,951
1,489
116,440
25,931
-
25,931
78,190
104,121		 25,931
-
25,931
78,190

24

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

Balance sheet as at 31 December 2023

Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in
hand
Notes
9
10
£
21,863
82,307
104,170
Creditors: amounts
falling due within one
year
Net current assets
Net assets
11
(3,912)
Funds
Restricted income funds
Unrestricted income
funds
Total funds
12		 2023
£
-
100,258
100,258
41,664
58,594
100,258		 £
26,887
78,638
105,525
(1,404)		 2022
£
-
104,121
104,121
42,482
61,639
104,121

The Balance Sheet continues on the following page.

25

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

Balance sheet (continued)

As at 31 December 2023

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 April 2024 and signed on its behalf by

Jeffrey Trinklein Director

Conrad Volker

Conrad Hans Volker Director

Company number: 7034897

26

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

Notes to financial statements for the year ended 31 December 2023

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.

27

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

Notes to financial statements for the year ended 31 December 2023

2. Voluntary Income

CLC PSS
CLC Chaplaincy Nottingham Uni P Hlawiczka
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
CLC Racial Justice Grant
SLA: Trinity& St Paul’s P Hlawiczka
SLA - GAK M Sants
LWF SALC grant
LWF Trinity Project Grant
Pastor Retreat
SLA St Luke's J Nelson
PLC funds managed by LCiGB
SLA St Luke's W Jagucki
Membership fees
Admin services/support
Gift Aid Unrestricted
Fundraising and donations		 Unrestricted
funds
£
Restricted
funds
£
-
18,551
-
13,184
-
10,150
-
2,794
-
1,200
-
3,600
-
2,060
-
19,261
-
5,000
-
11,390
-
4,450
-
-
-
3,771
-
-
-
14,377
-
2,820
6,802
13,908
-
1,211
-
-
-
142
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,551
-
13,184
-
10,150
-
2,794
-
1,200
-
3,600
-
2,060
-
19,261
-
5,000
-
11,390
-
4,450
-
-
-
3,771
-
-
-
14,377
-
2,820
6,802
13,908
-
1,211
-
-
-
142
-		 Unrestricted
funds
£
Restricted
funds
£
-
18,551
-
13,184
-
10,150
-
2,794
-
1,200
-
3,600
-
2,060
-
19,261
-
5,000
-
11,390
-
4,450
-
-
-
3,771
-
-
-
14,377
-
2,820
6,802
13,908
-
1,211
-
-
-
142
-		 2023
Total
£
18,551
13,184
10,150
2,794
1,200
3,600
2,060
19,261
5,000
11,390
4,450
-
3,771
-
14,377
2,820
6,802
13,908
1,211
-
142		 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
15,261 119,410 134,671 142,301

3. Investment income

Bank interest

2023
Total
£
182
182		 2022
Total
£
70
70

28

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

Notes to financial statements for the year ended 31 December 2023

4. Costs of charitable activities – by fund type

Unrestricted
funds
£
Restricted
funds
£
Charitable activities
14,582
120,228
14,582
120,228
5. Governance costs
Unrestricted
funds
£
Restricted
funds
£
Governance costs
3,906
-
3,906
-
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
2023
£
76,137
2022
£
69,308		 Unrestricted
funds
£
Restricted
funds
£
Charitable activities
14,582
120,228
14,582
120,228
5. Governance costs
Unrestricted
funds
£
Restricted
funds
£
Governance costs
3,906
-
3,906
-
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
2023
£
76,137
2022
£
69,308		 2023
Total
£
134,810
134,810




2023
Total
£
3,906
3,906
2023
£
-
1,770		 2022
Total
£
114,951
114,952



2022
Total
£
1,489
1,489
2022
£
-
1,290
-

No employee received emoluments of more than £60,000 (2022: Nil). During the year directors’ remuneration totaling £43,482 (2022: £40,194) was paid.

29

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

Notes to financial statements for the year ended 31 December 2023

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:

2023 2022
Number Number
4 4

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
2023
£
Accruals and deferred income
3,911
Office
Equipment
£
9. Tangible fixed assets
Cost
At 1 January 2023
-
Additions
-
At 31 December 2023
-
Depreciation
At 1 January 2023
-
Charge for the year
-
At 31 December 2023
-
Net book value
At 31 December 2023
-
At 31 December 2022
-
2023
£
Other debtors
21,863		 2022
£
1,404
Total
£
-
-
-
-
-
-
-
-
2022
£
26,887

30

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

Notes to financial statements for the year ended 31 December 2023

12. Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
£
£
Fund balances at 31 December 2023 as represented by:
Tangible fixed assets
-
-
Current assets
62,506
41,664
Current liabilities
(3,912)
-
58,594
41,664
3. Unrestricted funds
At
Incoming
Outgoing
1 Jan
2023
Resources
Resources
Transfers
£
£
£
£
General fund
61,639
15,443
(18,488)
-		 Total
funds
£
-
104,170
(3,912)
100,258		 Total
funds
£
-
104,170
(3,912)
100,258
At
31 Dec
2023
£
58,594

13. Unrestricted funds

31

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

Notes to financial statements for the year ended December 2023

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 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 Trinity Project Grant		 At
Incoming
Outgoing
1 Jan
2023
Resources
Resources
Transfers
£
£
£
£
6,654
10,150
(8,295)
-
1,716
1,200
(2,191)
-
-
18,551
(22,669)
4,118
9,362
13,184
(12,755)
(6,000)
5,924
19,261
(18,869)
(1,198)
1,219
2,060
(2,786)
-
-
3,600
(6,680)
3,080
89
2,794
-
-
8,716
5,000
(1,083)
-
269
-
(269)
-
2,499
-
-
-
56
-
(56)
-
1,892
-
(138)
-
72
11,390
(11,023)
-
-
4,450
(4,450)
-
-
14,377
(14,377)
-
-
6,802
(6,802)
-
4,014
2,820
(4,014)
-
-
3,771
(3,771)
-
42,482
119,410
(120,228)
-		 At
31 Dec
2023
£
8,509
725
-
3,791
5,118
493
-
2,883
12,633
-
2,499
-
1,754
439
-
-
-
2,820
-
41,664

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 £5,000 (67,190 NOK) during 2023. At 31/12/23 a balance of 19,269 NOK remained (£1,433 approx). The bishop has travelled regularly between Norway and England and attended the LWF assembly in Poland.

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 2023 the balance is £2,820.

32

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

Notes to financial statements for the year ended December 2023

15. Transactions with trustees

During 2023, a total of £2,785 (2022 £2,613) was paid to 3 trustees as directly reimbursable expenses against receipts for actual costs only.

33

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

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

34

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

Detailed statement of financial activities

For the year ended 31 December 2023

£
Incoming resources
Incoming resources from generating funds:
Voluntary income
CLC- Salary subsidy
CLC Chaplaincy Nottingham Uni P Hlawiczka
CLC -Bishops Grant
CLC - Dean's Grant
CLC - Rental Support Grant
CLC - Chaplain Asst Leeds J Nelson
LWF Trinity project 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 Grant
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		 2023
£
£
18,551
13,184
10,150
1,200
3,600
2,060
3,771
2,820
11,390
14,377
6,802
2,794
19,261
5,000
-
-
4,450
13,908
1,211
-
-
142
134,671
182
134,853
134,853		 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

35

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

Detailed statement of financial activities

For the year ended 31 December 2023

Resources expended
Charitable activities
Charitable activities
Support costs
Salaries and Honoraria
76,137
Salary Grants to Congregations
22,669
CLC Racial Justice Grant
1,083
CLC Rental Support Grant
6,680
CLC Mission & Development Grant
269
CLC Dean's Grant
2,190
Polish Luth. Northern Trust Bursary
138
Pastors’ retreat
-
PLCS Funds managed by LCiGB
939
Finance Support Climadesign/RyanJayberg
1,488
Martin Luther Bund
56
LWF Trinity Project Grant
3,771
Office expenses
2,530
Bishop’s expenses
6,295
Administrative meetings
2,719
LWF SALC grant
-
Professional fees
13
Project- Events, ordinations
3045
Independent examiners fee
1,770
Fees and memberships
2,696
Bank charges
322
Office equipment depreciation
-
Charitable activities total expenditure
Governance costs
Governance costs
3,906
Total governance costs
Net incoming/(outgoing) resources for the
year		 2023
£
69,308
18,174
1,284
3,600
575
993
-
1,889
681
-
172
-
1,560
6,347
786
4,072
13
988
1,290
3,014
206
-
134,810
134,810
1,489
3,906
3,906
(3,863)		 2022
£
114,951
114,951
1,489
1,489
25,931

36