## **The Parochial Church Council of St. Luke’s presents its report to members on activities for the year to 31[st ] December 2021, in accordance with the Charities Act 2011 and statement of recommended practice issued by the Charity Commission.** 

## **Legal and Administrative Details** 

St Luke's Church Centre, Fernhead Road, London W9 3EH 

GOVERNING DOCUMENTS Parochial Church Council Powers Measure 1956 and the Church Representation Rules 2011 

## CHARITY REGISTRATION NUMBER 1138030 

## MEMBERS OF THE PCC 

Appointment of PCC members is governed by the ‘Church representation rules’. As applied to St Luke’s this results in a PCC constituted as follows: 

- Vicar (Chair) 

- Other Parochial Clergy (ex officio members) 

- Church Wardens (elected annually at the APCM) 

- Deanery Synod representatives (currently 2, elected every three years) 

- Up to 12 members elected at the APCM 

The PCC has agreed that Church Wardens and PCC members who have served for three years should not stand for re-election for at least one year. 

Ex Officio members: Dates Incumbent Alastair Thom from March 2011 Church Wardens Rosalind Okello from April 2017 Rose Heaney from October 2020 Associate Vicar Jackie Barry from March 2011 Curate Emmie Walford from September 2017 until July 2021 Deanery Synod Alan Tuomey from April 2017 Wendy Markland from April 2012 (PCC Secretary from April 2021) 

## Elected members: 

|Elected members:||
|---|---|
|Joshua Hunter (PCC secretary from October 2020<br>until April 2021), Charles Onyekwere|from April 2018 until April 2021|
|Liz Hepple, Jacky Newby|from April 2019 until April 2021|
|Rob Stewart|from April 2019|
|Fiona Hunter, Salome Irungu|from October 2020|
|Christina Morris, Michelle Miller, Gill Umpleby|from April 2021|
|Co-opted members:||
|Michael Akeju, Joan Woodall|from June 2021|



Non-member, elected by and reporting to the PCC Ashleye Gunn (PCC Treasurer) 

from January 2014 

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The PCC meets as a full council approximately 7 times per year, and 6 times a year for task groups. There is a standing committee comprising Vicar, Church Wardens, Treasurer and Secretary. 

## **Report of the Parochial Church Council for the year to 31 December 2021** 

The PCC has pleasure in submitting the Report and Accounts for the year ended 31 December 2021. 

## **Objects of the charity** 

The charity is responsible for co-operating with the incumbent, in promoting in the ecclesiastical parish, the whole mission of the Church be it pastoral, evangelistic, social or ecumenical. The PCC is also responsible for maintaining certain church property situated within the parish, namely St Luke's Church Centre and Flat 1-3, Fernhead Road, London W9 3EH. 

## **Summary of the charity's main activities and achievements** 

To further the above objects and vision, the charity's main activities and achievements were as follows: 

- Enabling the placement of another volunteer for the year from the Berlin Mission 

- Agreed in principle to the appointment of a youth worker (appointment not yet made) 

- Agreed to part fund the appointment of a new curate from June 2022 

- Supporting the church's mission partners through financial contributions of approximately £15,000 

- Promoted environmental awareness through church services and agreed measures to reduce the church’s carbon footprint. 

- Continuing to maintain the church centre, church flats and grounds 

- Providing the North Paddington foodbank with premises from April-December 2021 

- Supporting the North Paddington foodbank through regular collections 

- In addition the PCC continued to support St Luke’s C of E Primary School through the appointment of school governors and providing church facilities for the school in worship, music, as well as facilities for the school to work with parents 

- Ensuring the building was properly risk assessed and managed for activities that could be safely continued during the pandemic 

- Supported elderly and isolated parishioners through volunteers offering practical support and staying in touch 

- Redecorated parts of the church centre 

Most of the charity's activities are undertaken by volunteers and the charity could not operate effectively without their efforts. 

In planning the activities the PCC has applied the guidance on public benefit issued by the Charity Commission. 

## **Financial review** 

During the year income increased by £309 to £159,926, while expenditure decreased by £23,684, to £142,899. Income exceeded expenditure by £17,027. The cash held by the charity increased to £105,423, of which £44,339 is unrestricted and can be used for any charitable purpose. 

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## **Reserves policy** 

The PCC has determined that the charity should aim to hold unrestricted cash of no less than one quarter of a year's total expenditure so that the charity could continue to operate should income and/or expenditure vary adversely. On 2021 expenditure this Reserves target is £35,724. At the year end, the charity held unrestricted cash of £44,339. This is £8,615 above the minimum reserves target. In addition, the PCC aims to hold £40,000 in a designated fund at the end of each year. This was originally to support the employment of a Children & Families worker over the following two years. Following a review of St Luke’s needs, this fund is now to support the employment of a Youth worker and contribute to the costs for a curate over the following two years. At the end of 2021 the PCC had met its aim to hold £40,000 in this designated fund. 

## **Governance** 

The charity is registered with the Charity Commission and operates under the Charities Act 2011. The governing documents for the charity are the Parochial Church Councils (Powers) Measure 1956 (as amended) and the Church Representation Rules 2011. 

The appointment of PCC members is governed by, and set out in, the Church Representation Rules. The PCC comprises ex-officio members (which includes clergy and churchwardens), elected members and co-opted members. The PCC organises elections annually before the Annual Parochial Church Meeting (APCM) to fill vacancies. The members of the PCC are the charity's trustees for the purposes of charity law. 

Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the PCC which meets regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a team led by the incumbent. 

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (which sets out the PCC's obligations to safeguard children and vulnerable adults). 

## **Relationships with other charities and related parties** 

As part of the United Benefice the clergy members of the PCC, Alastair Thom and Jackie Barry, are also trustees of Emmanuel Church, 389E Harrow Road W9 3NA. Alastair Thom is also a trustee of the Nigerian Chaplaincy and the Paddington Charities, both UK registered charities. 

## **Responsibilities of trustees** 

Charity law requires the PCC to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. 

The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. 

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities. 

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## **Approval** 

This report was approved by the trustees on 28 March 2022 and signed on their behalf by 

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## **Independent examiner's report to the trustees of Parochial Church Council of St Luke's West Kilburn** 

I report to the trustees on my examination of the accounts of the Parochial Church Council of St Luke's West Kilburn (the Trust) for the year ended 31 December 2021. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1.  accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2.  the accounts do not accord with those records; or 

3.  the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG 

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## **Parochial Church Council of St Luke's West Kilburn** 

## **Receipts and Payments Account For the year ended 31 December 2021** 

||||**Unrestricted**|**Designated**|**Restricted**|**Total**|**Prior year**|
|---|---|---|---|---|---|---|---|
||||**funds**|**funds**|**funds**|**funds**|**total funds**|
|**_Income from:_**|||£|£|£|£|£|
|Incoming resources from generated funds||||||||
||Voluntary income||65,758|2,400|15,706|83,865|96,548|
||Investment income||144|35,110|—|35,254|27,341|
|Incoming resources from charitable activities|||37,581|—|—|37,581|24,246|
|Other incoming resources|||3,224|—|—|3,224|11,480|
|**Total income**|||**106,709**|**37,510**|**15,706**|**159,926**|**159,617**|
|**_Expenditure on:_**||||||||
|Charitable Activities - Grants and Donations||||||||
||Grants - Overseas Mission||5,500|—|—|5,500|9,282|
||Grants - Relief and Secular Charities||1,000|—|—|1,000|336|
||Grants - Home Mission||8,620|—|—|8,620|5,120|
||Discretionary Fund||602|—|600|1,202|897|
|Charitable Activities||||||||
||Ministry||87,168|—|—|87,168|87,874|
||Building||14,779|6,368|—|21,147|28,083|
||Church Activities||2,010|6,966|—|8,976|19,642|
|Support Costs|||8,285|—|—|8,285|14,386|
|Governance Costs|||1,000|—|—|1,000|960|
|**Total expenditure**|||**128,965**|**13,334**|**600**|**142,899**|**166,583**|
|**Excess of receipts over payments before transfer**|||**-22,255**|**24,175**|**15,106**|**17,026**|**-6,966**|
|**_Transfers_**||||||||
|Gross transfers between funds - in|||33,165|4,082|—|37,248|26,808|
|Gross transfers between funds - out|||-4,082|-33,165|—|-37,248|-26,808|
|**Net movement in funds**<br>**_Reconciliation of funds_**|||**6,827**|**-4,907**|**15,106**|**17,026**|**-6,966**|
|**All assets at 01 January**||**2021**|**37,512**|**48,875**|**1,409**|**87,797**|**94,764**|
|**All assets at 31 December 2021**|||**44,339**|**43,968**|**16,516**|**104,823**|**87,797**|
|||**_There may be minor_**|**_discrepancies_**|**_in the totals_**|**_if the pence_**|**_are not being shown_**||



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## **Parochial Church Council of St Luke's West Kilburn** 

## **Statement of Assets and Liabilities** 

## **For the year ended 31 December 2021** 

|**Class and nominal code**|**General**|**Designated **|**Restricted **|**Endowment**|**Total**|**Last year**|
|---|---|---|---|---|---|---|
|**Fixed assets - Investments**|||||||
|007 : Central Bd of Finance|—|—|—|5,612.81|5,612.81|4,907.21|
|Shares/Covell|||||||
|**Total**|—|—|—|5,612.81|5,612.81|4,907.21|
|**Fixed assets - Tangible assets**|||||||
|017 : Centre Flats Property|—|833,916.00|—|—|833,916.00|777,176.00|
|**Total**|—|833,916.00|—|—|833,916.00|777,176.00|
|**Current assets - Cash at bank and in hand**|||||||
|001 : HSBC (Piccadilly) Current a/c|44,264.82|43,670.94|15,676.33|—|103,612.09|86,586.08|
|002 : Tenancy Deposit Scheme|—|—|600|—|600|2,100.00|
|006 : Central Bd of Finance Deposit|75.12|296.58|840|—|1,211.70|1,211.19|
|**Total**|44,339.94|43,967.52|17,116.33|—|105,423.79|89,897.27|
|**Current Assets - Debtors**|||||||
|Gift Aid due to charity|3,359.13|—|307.92|—|3,667.05|2,553.70|
|Water Company|—|—|—|—|—|4,230.11|
|**Total**|3,359.13|—|127.50|—|3,667.05|6,783.81|
|**Liabilities - Provision for liabilities after one year**|||||||
|Pastoral Assistant|-1,050.00|—|—|—|-1,050.00|-1,050.00|
|Independent Examination|-1,000.00|—|—|—|-1,000.00|-1,000.00|
|Hardship Fund grant|-200.00|—|—|—|-200.00|—|
|London Diocese - service fees|-137.00|—|—|—|-137.00|—|
|Christmas Offering - Homeless|—|—|-127.08|—|-127.08|—|
|599 : Tenants deposit liability|—|—|-600.00|—|-600.00|-2,100.00|
|North Paddington Food Bank|—|—|—|—|—|-1,000.00|
|**Total**|-2,387.00|—|-727.08|—|-3,114.08|-5,150.00|
|**Net total assets**|45,312.07|877,883.52|16,516.75|5,612.81|945,505.57|873,614.29|



|**Represented by (these assets include the**|**fixed assets**|**and cash stated above but not the debtors, creditors and T**|**and cash stated above but not the debtors, creditors and T**|**and cash stated above but not the debtors, creditors and T**|**and cash stated above but not the debtors, creditors and T**|**and cash stated above but not the debtors, creditors and T**|
|---|---|---|---|---|---|---|
|Unrestricted - General|44,339.94|—|—|—|44,482.26|37,512.05|
|Designated - YWrkCurate|—|40,000.00|—|—|40,000.00|35,917.72|
|Designated - EmmChPl|—|—|—|—|—|9,132.63|
|Designated - Ythcmp|—|315.00|—|—|315.00|315.00|
|Designated - BldRsv|—|3,510.20|—|—|3,510.20|3,510.20|
|Designated - Flats|—|142.32|—|—|142.32|—|
|Designated - FlatsPrope|—|833,916.00|—|—|833,916.00|777,176.00|
|Restricted - YouthWork|—|—|14,315.00|—|14,315.00|—|
|Restricted - Hardship|—|—|1,259.67|—|1,259.67|1,409.67|
|Restricted - Relief|—|—|941.66|—|941.66|—|
|Endowment - Covell|—|—|—|5,612.81|5,612.81|4,907.21|
|**Total**|44,339.94|877,741.20|16,516.33|5,612.81|944,352.60|869,880.48|



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## **Parochial Church Council Of St Luke's West Kilburn** 

## **Notes To The Accounts For The Year Ended 31 December 2021** 

## **Accounting Policies** 

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs. 

## **Funds** 

General funds are unrestricted funds which are available for use at the discretion of the PCC in furtherance of the general objectives of the charity. 

Designated funds comprise unrestricted funds that have been set aside by the PCC for particular purposes. 

Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. 

Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments. 

## **Fixed Assets** 

Consecrated land and beneficed property is not included in the accounts in accordance with Section 10(2) (a) and (c) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church’s inventory, which can be inspected (at any reasonable time). All expenditure incurred during the year on consecrated or beneficed buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure. 

## **Investment Assets** 

Investments Fund Shares are valued at market value at 31 December. 

The Centre Flats block has been included at the current insurance rebuilding cost valuation. There is no intention to sell this property, and the PCC has endorsed the recommendation that insurance valuation rather than current market value is appropriate. 

## **Transactions with Related Parties** 

Disclosure note: the vicar of St Luke’s is also a trustee of the Nigerian Chaplaincy, which received a £1,000 Mission Giving donation from St Luke’s PCC in 2021. 

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## **Current Assets** 

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors. 

Short term deposits include cash held on deposit either with CCLA Investment Management (manager of the Central Board of Finance of the Church of England’s funds) or at HSBC. 

## **Transfers between Funds** 

Transfers agreed by the PCC: 

- From Centre Flats Fund (Unrestricted Designated) to General Fund (Unrestricted) £33,165 to cover ongoing expenditure. 

- From General Fund (Unrestricted) to YWrkCurate (Designated) £4,082 towards the costs of a Youth worker/Children & Families worker and of the curate. 

## **Revaluations** 

|**evaluations**|||
|---|---|---|
||2021|2020|
|Gain/loss on revaluation of shares in Covell Memorial Fund (Endowment Fund)|£705|£317|
|Balance of Covell Memorial Fund at 31 Dec 2021 £5,612|||
|Gain on revaluation of property (Centre Flats Property Fund – Unrestricted<br>Designated Fund)|£56,740|£0|
|Balance of Centre Flats Property Fund at 31 Dec 2021 £733,916|||



## **Staff costs declaration** 

During 2021 the PCC employed a part-time office assistant and a part-time cleaner. Neither of these posts has an annual salary of more than £25,000. No other members received any salary from the PCC. 

Alastair Thom and Emmie Walford (until July 2021), clergy members of the PCC, received a stipend from the Diocese; the cost of these stipends is not included in the staff costs however it should be noted that some of the Parish share is used to help pay the stipends. Mr Thom and Ms Walford were provided with accommodation (which is customary for clergy) and the PCC covers upkeep and repair costs of this accommodation. Mr Thom incurred expenses whilst serving as clergy of £294. The expenses payments were made with the legal authority of the PCC Powers Measure 1956. 

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