OpenCharities

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

2021-12-31-accounts

Annual Report & Accounts For the Year Ending 31 December 2021

Registered Charity No 11382272

Contents

General Information Page 2 Independent Examiner’s Report Page 3 Trustees’ Annual Report Pages 4-7 Balance Sheet Page 8 Statement of Financial Activities Page 9 Notes to the Financial Statements Pages 10-18

Page 1

General Information

Incumbent: Revd Donald Davis St Luke’s Church Knights Hill West Norwood London SE27 0HS

Bank: Barclays Bank plc 136 Streatham High Road London SW16 1BN

Independent Examiner: Simon Lewcock FCCA Windsor Lodge Millfield Road Hounslow Middlesex TW4 5PN

www.stlukeswestnorwood.org Registered Charity No 1138272

Page 2

Independent Examiner’s Report

To the Parochial Church Council of St Luke's Church, West Norwood

This report on the accounts of the PCC for the year ended 31 December 2021, which are set out attached to the report, is in respect of an examination carried out under the Church Accounting Regulations 2006 (‘the Regulations) and the Charities Act 2011 ('the Act').

Respective responsibilities of the trustees and independent Examiner

As members of the PCC you are responsible for the preparation of the accounts; you consider that an audit is not required for this year under section 144(2) of the Act and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the PCC concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

S.A. Lewcock FCCA Windsor Lodge Millfield Road Hounslow Middlesex TW4 5PN

Page 3

Trustees’ Annual Report for the year ending 31 December 2021

Aims & Purposes

St Luke’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Donald Davis, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church building on Knights Hill and a house at 12 Chestnut Road, London SE27 9LF.

Objectives & Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Luke’s West Norwood. The PCC maintains an overview of worship throughout the parish and makes suggestions on how to involve more of the people living in our parish, in the life of the church. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Achievements & Performance

Worship & Prayer

The PCC is keen to offer a range of meetings during the week and over the course of the year that our community finds both beneficial and spiritually fulfilling. We run fellowship groups for Bible study and encouragement during the week. Some of these have a special focus such as evangelism or prayer; some are based at church and others are in people’s homes. Our main church service is on Sunday morning at 10.30am and we also lead a service at the British Home every Sunday afternoon. In addition we hold services for St Luke’s School at Easter, Summer, Harvest and Winter and Revd Donald leads worship in the school on a weekly basis.

We continue to offer the Start course and Alpha course, to introduce anyone to the Christian faith and to prepare them for services of Thanksgiving and Baptism. We usually offer at least one course of marriage preparation/enrichment for anyone marrying or having their banns read at St Luke’s during the year. This year we joined with another church to offer the Alpha course online.

Our street witness activity on Wednesday afternoons is very effective at taking the gospel to the streets of our parish. There is a regular team of people who go out to witness and share the gospel every Wednesday afternoon. This group is supported by missionaries sent by the International Mission Board. The IMB is now renting the PCC’s house at 12 Chestnut Road to house missionaries in training or on furlough, thereby returning the house to the original purpose of this bequest to St Luke’s.

Page 4

The church has been used as a distribution centre for Norwood & Brixton Foodbank Limited, which offers emergency food, advice and a community cafe at St Luke’s on Tuesday and Friday mornings. This was suspended at the end of March 2020 and has not resumed although there is now hub at Emmanuel West Dulwich which is open on Thursdays for advice and signposting. Much of the food distribution is by delivery to the voucher holder’s address.

St Luke’s has also participated in the Robes Project for the past five years, offering the church as a homeless night shelter one night a week on a take-turns rota. This project is staffed by volunteers from St Luke’s and other churches as well as many people from the local community who are not currently part of a church but want to take part in this valuable mission to those in need. Once again, in the 2021/2 season we were not able to host a dormitory-style shelter due to covid but we were offered the opportunity to take dinner to the guests in their hostel on our usual night of hosting.

All are welcome to attend our regular services. At 31 December 2021 there were 69 parishioners on the electoral roll, 34 of whom are not resident in the parish. The average weekly attendance, counted during October 2021, was 94. Services have not resumed at the British Home since lockdown and some school services have been held in the school, although these have largely resumed.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through Thanksgiving we thank God for the gift of new life, through Baptism - usually a public event held in the church gardens on Pentecost Sunday - we celebrate repentance and the turning away from sin to new life in Christ. In marriage, public vows are exchanged with God’s blessing, and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world. In 2021 we held six funerals in St Luke’s Church, two thanksgivings and one wedding. Two people were baptised at our Service of Baptism.

Deanery Synod

Two members of the PCC sit on Lambeth South deanery synod. This provides the PCC with an important link between the parish and the wider structures of the church.

The Church Building

The church building is open Monday to Wednesday for private prayer and contemplation. For seven years the church has opened its doors and churchyard to the West Norwood Feast, a street market run by local volunteers. The building also hosts the Spring and Summer shows of the Lambeth Horticultural Society each year. In 2021 we began hosting Trinity Social Club, a lunch club for local people who need support. This has proved successful and the group is growing once again thanks to having a large venue in which to meet safely.

In 2021 the PCC completed projects to provide the church with new toilet facilities and address the remedial issues relating to its electrical report. The aim of this work is to allow St Luke’s Church building to better serve the needs of its community. It is hoped that the coffee bar facilities will be refurbished to complete this staged project. The PCC’s buildings group has identified the need to relocate electrical supply from the crypt to the ground floor of the church due to the issues of access, health and safety and the effects of damp. The group has successfully located an electrical consultant to work with and this project is now moving forward.

Page 5

Pastoral Care

Some members of the parish are unable to attend church due to sickness or age. Reverend Donald Davis has visited all church members who have requested it, to celebrate communion with them either at their homes or in hospital.

Mission

Externally, St Luke’s PCC continued to support David & Shelley Stokes in Argentina, Release International, the Bethany Children’s Trust and Spinnaker in 2021. This year discretionary payments were made to Release International.

In our fellowship, St Luke’s mission is as follows:

Ecumenical Relationships

St Luke’s engages in a series of annual outreach activities with other Christian churches in the parish including Chatsworth Baptist Church, Lansdowne Evangelical Church, UP Church, Worldwide Mission Fellowship, Tulse Hill Methodist Church, St Matthews RC Church and the Salvation Army. These include a Walk of Witness on Good Friday and a family barbecue on Halloween. On Remembrance Sunday we have a joint Act of Remembrance with St Matthews Roman Catholic Church. Reverend Donald Davis also enjoys regular fellowship with the leaders of other churches in the parish.

Financial Review

St Luke’s made a profit of £30,210 for the year ending 31 December 2021.Though we’ve made a ‘profit’ this is for essential repairs to the building. Increase in unrestricted funds to £91,376 together with £17,249 from church activities and £3,056 from grants have contributed towards this profitable position, cashflow will be further improved when gift aid claims have been made in respect of 2020 and 2021.

Following a review of our missionary support, the PCC and Missionary Committee agreed on a monthly contribution of £200 to support our missionaries. A contractor has been selected to carry out the roof repairs which will commence early 2022, other projects include overhaul of the electrics and various upgrades/improvements to the chambers and vestry.

Joy Olisa Hon Treasurer St Luke’s PCC

Page 6

Volunteers

We would like to thank all our volunteers who work so hard to make our church the lively and vibrant community it is. In particular, we want to give thanks to the Sunday School leaders and helpers for providing exciting sessions that stimulate the children’s faith.

Structure, Governance & Management

The method of appointment of PCC members is set out in the Church Representation Rules. At St Luke’s the membership of the PCC consists of the incumbent (our vicar), churchwardens, the Southwark Pastoral Auxiliary and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the electoral roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding how the funds of the PCC are to be spent. The full PCC met ten times during the year with an average attendance of 73%. Given its wide responsibilities the PCC has sub-committees dealing with the church building, finance and mission support, which are responsible to the PCC and report to it regularly, with decisions and recommendations.

Administrative Information

St Luke’s Church is situated at the centre of West Norwood in the London Borough of Lambeth, in South London. It is part of the Diocese of Southwark. The correspondence address is St Luke’s Church, Knights Hill, West Norwood, London SE27 0HS. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2006) and a charity registered with the Charity Commission. The church’s website is at stlukeswestnorwood.wordpress.com.

PCC members who have served at any time from 1 January 2021 until the date this report was approved are:

Ex Officio Members

Incumbent: The Reverend Donald Davis (Chairman) Church Wardens: Budget Banya & Marcela Friedlova Southwark Pastoral Auxiliary: Maria Layne Springer

Elected Members Judith Morgan representative on Deanery Synod Esther Plumptre representative on Deanery Synod Joy Olisa Hon Treasurer Val Rowe Robert Rowe Collins Akumefula Mona Boateng Nora Velzeboer Maxine Simpson.

Page 7

Balance Sheet as at 31 December 2021

St Luke's Church, West Norwood
Balance Sheet as at 31 December 2021
Note
FIXED ASSETS
Tangible Fixed Assets
2
Investment Assets
3
CURRENT ASSETS
Debtors
4
CBF Deposit
Cash at Bank and in Hand
LIABILITIES:AMOUNTS FALLING DUE
WITHIN ONE YEAR
5
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted
7
Restricted
7
2021
£
£
16,620
707
17,327
21,861
80
68,535
90,476
6,836
6,836
83,640
100,967
76,256
24,711
100,967
2020
£
£
17,152
707
17,859
13,390
80
60,673
74,143
21,245
21,245
52,898
70,757
46,565
24,192
70,757
2020
£
£
17,152
707
17,859
13,390
80
60,673
74,143
21,245
21,245
52,898
70,757
46,565
24,192
70,757
70,757
46,565
24,192
70,757

Approved by the Parochial Church Council on 9 May 2022

Rev. D. Davis

Vicar, St. Luke's Church, West Norwood

Page 8

Statement of Financial Activities For the year ending 31 December 2021

Note
INCOME AND ENDOwMENTS
Income from donors
9(a)
Income from church activities
9(b)
Income from investments
9(c)
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE
Missionary and charitable giving
10(a)
Activities directly related to the work of the church
10(b)
Cost of generating funds
10(c)
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
BALANCES BROUGHT FORWARD AT
31st December 2020
BALANCES CARRIED FORWARD AT
31st December 2021
Unrestricted Restricted
TOTAL
TOTAL
Funds
Funds
FUNDS
FUNDS
2021
2020
£
£
£
£
90,857
519
91,376
89,008
17,249
0
17,249
14,964
18,056
0
18,056
18,074
126,161
519 126,680 122,046
6,906
0
6,906
13,083
89,564
0
89,564 108,211
0
0
0
731
96,470
0
96,470 122,025
29,691
519
30,210
21
46,565
24,192
70,757
70,736
76,256
24,711 100,967
70,757

Page 9

Notes to the Financial Statements

1. Accounting Policies

Basis of Financial Statements

The financial statements have been prepared under the Charities Act 2011, and in accordance with the Statement of Recommended Practise on Accounting and Reporting by Charities (FRS 102) and the Church Accounting Regulations 2006 together with applicable accounting standards.

The financial statements have been prepared under the historical cost convention, except for the valuation of investment assets which are shown at market value.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include financial statements of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted. Restricted funds are those funds that must be spent on restricted purposes and details of the funds held and restrictions are provided in notes 8 and 9.

There are no Endowment funds held.

Income and endowments

Income from donors

Collections are recognised when received by and on behalf of the PCC. Planned giving under Gift Aid is recognised only when received. Income Tax recoverable on Gift Aid donations is recognised when income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable, and its ultimate receipt by the PCC is reasonably certain. Funds raised by events are accounted for gross.

Income from church activities

Rental income from letting of church premises is recognised when rental is due.

Income from investments

Dividends are accounted for when due and payable, and interest entitlements are accounted for as they accrue.

Gains and losses on investments

Unrealised gains and losses created by revaluation on 31 December are accounted for via the investment trust fund.

Page 10

Notes to the Financial Statements

Expenditure

Mission and charitable giving

Mission and charitable giving is calculated as 10% of the total income in the previous year’s accounts. This is divided into six shares. Five of these shares are divided equally between The Bethany Children’s Trust, The Spinnaker Trust, Ann Moore (Church Mission Society), David & Shelley Stokes (Church Mission Society) and Release International (Imtiaz). The sixth share is allocated on a discretionary basis on the recommendation of the missionary committee.

Activities directly relating to the work of the Church

The diocesan parish share is accounted for when due.

Fixed Assets

Consecrated land and buildings and moveable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by S.10(2)(a) and (c)b of the CA 2011. No value is placed on movable church furnishings held by the Priest -in-Charge and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. For inalienable property there is insufficient cost information and therefore such assets are not valued in the financial statements. All expenditure incurred in the year on consecrated or beneficed buildings and the repair of movable church furnishings is written off.

Other property

The property at 12 Chestnut Road is recorded at historical cost and no provision is made for depreciation. It is vested in the South London Church Fund and Southwark Diocesan Board of Finance as custodian trustees.

Other plant and machinery, fixtures and fittings and office equipment

The sound system and projector used within church premises is depreciated on a straight line basis over 10 years. All other purchases of equipment are written off when the asset is acquired.

Investments

Investments are valued at the bid ruling at 31 December.

Current Assets

Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectable.

Cash is held on short term deposit with the Central Board of Finance of the Church of England or at the bank.

Page 11

Notes to the Financial Statements

2. Tangible Fixed Assets

COST
at 1st January 2021
Revaluation
Additions
at 31st December 2021
DEPRECIATION
at 1st January 2021
Charge for the year
at 31st December 2021
NET BOOK VALUE
at 31st December 2021
at 31st December 2020
House
Sound Furniture &
Total
System Equipment
£
£
£
£
16,620
9,799
9,889
36,308
0
0
0
0
0
0
0
0
16,620
9,799
9,889
36,308
0
9,267
9,889
19,156
0
532
0
532
0
9,799
9,889
19,688
16,620
0
0
16,620
16,620
532
0
17,152

3. Investments

Held in trust:

Nominal
Value
Henrietta Atkins
69
3.50% Conversion stock
Mrs. M. Parkinson
324
Charinco (Income)
Others
2021
Mkt Val.
£

52
620
672
35
707
2020
Mkt Val.
£
52
620
672
35
707

4. Debtors

Income tax recoverable
Other debtors
2021
£
19,800
2,061
21,861
2020
£
9,800
3,590
13,390

Page 12

Notes to the Financial Statements

5. Liabilities Falling Due Within One Year

Diocesan parish share
Rental received in advance
Missionary and other giving
Foodbank
Payroll
Accrued expenses
2021
£
0
1,500
1,817
3,219
0
300
6,836
2020
£
12,817
1,500
1,817
4,474
237
400
21,245

6. Staff Costs

Salaries and N.I.
Pension costs
2021
£
17,755
1,444
19,199
2020
£
17,796
1,442
19,238

During the year the PCC employed a church administrator and a cleaner. Noboby earned more than £60,000 PA and no other church member received any remuneration.

For eligible salaried employees St Luke’s (West Norwood) PCC participates in the Church of England Defined Contribution Scheme (DCS) within the Church Workers Pension Fund. The DCS is administered by the Church of England Pensions Board and provides benefits at retirement based on contributions made to the DCS prior to the date of retirement. The assets of the DCS are held separately from those of the employer. As at the formal valuation at December 2010, the DCS was in surplus on an ongoing funding basis. St Luke's (West Norwood) PCC is unable to identify its share of the underlying assets and liabilities as each employer is exposed to actuarial risks associated with the current and former employees of other entities participating in the DCS. Para 9(b) of the Financial Reporting Standard 17 requires St Luke’s (West Norwood) PCC to account for pension costs on the basis of contributions payable to the Scheme in the year. St Luke's (West Norwood) PCC contributes 10% of basic salary and the employees are not required to contribute anything. The contributions for the year totalled £1,444.32 (2020 - £1,442.54).

St Luke’s (West Norwood) PCC had one active member and three deferred members in the DCS at 31 December 2021.

Page 13

Notes to the Financial Statements

7. Movement in Funds

The Unrestricted funds comprise the following:

General Fund
The Restricted funds comprise the following:
Foodbank
Investment Trust Fund
Trust Fund 12 Chestnut Road
Other Restricted Funds
Total movement of funds
Balance
Balance
as at 01
Income & Expenditure
Surplus/
as at 31
Jan-21 Endowments
(Deficit)
Dec-21
£
£
£
£
£
46,565
126,161
96,470
29,691
76,256
46,565
126,161
96,470
29,691
76,256

Balance
Balance
as at 01
Income & Expenditure
Surplus/
as at 31
Jan-21 Endowments
(Deficit)
Dec-21
£
£
£
£
£
588
0
0
0
588
707
0
0
0
707
16,620
0
0
0
16,620
6,277
519
0
519
6,796
24,192
519
0
519
24,711
70,757
126,680
96,470
30,210
100,967

Page 14

Notes to the Financial Statements

8. Fund Details

Unrestricted Funds

General Fund Capital Improvements Fund

Used for all general receipts and expenditure. A reserve for future maintenance of the buildings, and for major work which needs to be carried out on the church.

Restricted Funds 12 Chestnut Road

Foodbank Investment Trust Fund Other Restricted Funds

This reflects the investment in the house at historical cost, if the property was to be put on the market Stephen James Estate Agents would recommend asking for £700,000.

This reflects the net of donations less expenses incurred in running ‘The Norwood Foodbank’. This reflects the market value of investments held in trust for the benefit of the church. This is the net balance of money donated for specific projects not yet spent.

Balance Balance
as at 01
Income & Expenditure
Surplus/ as at 31
Jan-21 Endowments (Deficit) Dec-21
£
£
£ £ £
Alpha 53
0
0 0 53
Bibles 195
0
0 0 195
Children / young people 1,221
519
0 519 1,740
Gardens / Car Park 42
0
0 0 42
Gideons 25
0
0 0 25
Mission 122
0
0 0 122
Projector 3,854
0
0 0 3,854
Robes Project 50
0
0 0 50
Website 96
0
0 0 96
Various 619 0 0 0 619
6,277
519
0 519 6,796

Page 15

Notes to the Financial Statements

9. Income and Endowments

9(a) Incoming resources from donors
Planned giving
Income tax recovered on gift aid
Telecom aerial income
General collections
Grants
Other funds generated
9(b) Income from church activities
Rental income - church halls
Fees for weddings and funerals
9(c) Income from investments
Rental income - 12 Chestnut Road
Dividends and interest
TOTAL INCOME AND ENDOWMENTS
Unrestricted Restricted Funds
TOTAL
TOTAL
Funds
FUNDS
FUNDS
General Foodbank
Other
2021
2020
£
£
£
£
£
55,733
0
0
55,733
62,307
10,000
0
0
10,000
9,018
21,506
0
0
21,506
14,300
562
0
0
562
3,325
3,056
0
0
3,056
0
0
0
519
519
58
90,857
0
519
91,376
89,008
16,159
0
0
16,159
13,453
1,090
0
0
1,090
1,511
17,249
0
0
17,249
14,964
18,000
0
0
18,000
18,000
56
0
0
56
74
18,056
0
0
18,056
18,074
126,161
0
519
126,680
122,046

Page 16

Notes to the Financial Statements

10. Expenditure

Unrestricted Restricted Funds TOTAL TOTAL
Funds FUNDS FUNDS
General
Foodbank
Other 2021 2020
£
£
£ £ £
10(a) Missionary and charitable giv-
ing
Overseas
- CMS - David & Shelly Stokes 699
0
0 699 2,170
- CMS - Ann Moore 0
0
0 0 2,201
- The Bethany Children's Trust 2,452
0
0 2,452 1,971
- Release International (Imtiaz) 1,803
0
0 1,803 1,971
Home
- The Spinnaker Trust 2,452
0
0 2,452 1,971
- Manna Christian Centre 0
0
0 0 0
- Foodbank 0
0
0 0 920
- Options (500)
0
0 (500) 500
- B & J Armacost 0
0
0 0 0
- Alabare Christian 0
0
0 0 0
- Discretionary 0

0
0 0 1,379
6,906 0 0 6,906 13,083
10(b) Activities directly related to the work of the church
Ministry:
diocesan parish share 2021 30,000
0
0 30,000 0
diocesan parish share 2020 (12,817)
0
0 (12,817) 44,124
clergy expenses 420
0
0 420 420
Church running expenses 20,195
0
0 20,195 20,758
Church maintenance 3,799
0
0 3,799 3,599
Wages & salaries & N.I 17,755
0
0 17,755 14,442
Pension 1,444
0
0 1,444 1,442
Administration costs 346
0
0 346 346
Independent examiner's fee 300
0
0 300 400
Ministry and worship expenses 467
0
0 467 0
Major works - Church 27,654
0
0 27,654 22,680
89,564
0
0 89,564 108,211
10(c) Cost of generating funds
Maintenance and management of rental prop-
erty 0
0
0 0 731
0 0 0 0 731
TOTAL EXPENDI-
TURE 96,470
0
0 96,470 122,025

Page 17

Notes to the Financial Statements

11. Capital Commitments

There were no capital commitments at the year end.

12. Independent Examiner

Simon Lewcock FCCA, was appointed independent examiner for this year’s accounts.

Page 18