Annual Report & Accounts For the Year Ending 31 December 2022
The Parochial Church Council of The Ecclesiastical Parish of St Luke’s (Lambeth) Registered Charity No: 1138272
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
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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 stlukeswestnorwood.wordpress.com Registered Charity No 1138272
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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 2022, 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:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
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:
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(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and which comply with the requirements of the 2011 Act, as also contained in the Regulations, have not been met; or
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(2) to which, in my opinion, attention should be drawn, in order to enable a proper understanding of the accounts to be reached.
S.A. Lewcock FCCA Windsor Lodge Millfield Road Hounslow Middlesex TW4 5PN
- 8 April 2023
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Trustees’ Annual Report for the year ending 31 December 2022
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:
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Worship and prayer; learning about the gospel; and developing their knowledge and trust in Jesus.
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Provision of pastoral care for people living in the parish.
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Missionary and outreach work.
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To facilitate this work it is important that we maintain the fabric of the church building.
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. 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.
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 both local and from overseas.
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St Luke’s has participated in the Robes Project since 2016, offering the church as a night shelter for rough sleepers 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. St Luke's Church resumed hosting a dormitory-style shelter in the winter of 2022/23 for the first time since the covid pandemic.
All are welcome to attend our regular services. At 31 December 2022 there were 61 people on the electoral roll. The average weekly attendance, counted during October 2022, was 42. Services have not resumed at the British Home since lockdown.
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 2022 we held four funerals in St Luke’s Church, six thanksgivings and one wedding. Four 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 eight 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 2022 the PCC completed a project to repair the roof and had to have two large trees removed from the churchyard due to disease. Current projects will allow St Luke’s Church building to better serve the needs of its community. These include a kitchenette and new flooring in the upper hall and repairs to the chambers fire door and steps. 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.
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. This includes both existing members of the community and people who live in West Norwood but do not attend worship at the church but contact us for help and support.
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Mission
Externally, St Luke’s PCC continued to support Release International and Spinnaker in 2022. Following the retirement of CMS missionaries Ann Moore and David and Shelley Stokes, the PCC began supporting Lea & Petra Williams in the Czech Republic and David & Christine Torrance in Tanzania.
In our fellowship, St Luke’s mission is as follows:
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To go and make disciples of all nations.
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To baptise them in the name of the Father, the Son and the Holy Spirit.
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To teach them to obey all that Jesus commands.
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To be a family of believers who share a faith and a mission to tell the good news of Jesus.
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To draw closer to Jesus every day through Bible reading, reflection, prayer and fellowship.
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To be Holy Spirit-filled witnesses to the good news of Jesus, and to go on being filled with the Holy Spirit.
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To pray for our family, friends and neighbours, for their lives and for them to know and love Jesus.
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To serve one another and those we meet, together, in the power of the Holy Spirit and in Jesus’ name.
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To encourage everyone to repent and come to Jesus.
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 and many of our local churches help us with delivering the winter night shelter for Robes.
Financial Review
Treatment and felling of aged trees in the churchyard had a massive impact on our cashflow this year. However, we are on course to completing the refurbishment of the upper hall kitchenette and new flooring - a project funded by a bequest and the generosity of members of the congregation. Other accomplishments this year include the completion of repairs to the roof, gatepost and railing as well as progressing work to repair the door and steps at the front of the chambers. We hope to continue this work in 2023 together with addressing accessibility issues to the church and making plans for the vestry. Joy Olisa Hon Treasurer St Luke’s PCC
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.
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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 seven times during the year with an average attendance of 75%. Given its wide responsibilities the PCC has sub-committees dealing with finance, mission action planning 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 2022 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 Collins Akumefula Mona Boateng Nora Velzeboer Maxine Simpson.
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Balance Sheet as at 31 December 2022
| 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 |
2022 £ £ 16,620 707 17,327 20,582 81 54,308 74,971 10,036 10,036 64,935 82,262 57,551 24,711 82,262 |
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 |
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 |
|---|---|---|---|
| 100,967 | |||
| 76,256 24,711 |
|||
| 100,967 |
Approved by the Parochial Church Council on 10 April 2023
Rev. D. Davis
Vicar, St. Luke's Church, West Norwood
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Statement of Financial Activities For the year ending 31 December 2022
| Note INCOME AND ENDOW- MENTS Income from donors 9(a) Income from church activities 9(b) Income from investments 9(c) Other income 9(d) 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 2021 BALANCES CARRIED FORWARD AT 31st December 2022 |
Unrestricted Restricted TOTAL TOTAL Funds Funds FUNDS FUNDS 2022 2021 £ £ £ £ 82,289 0 82,289 91,376 13,767 0 13,767 17,249 18,054 0 18,054 18,056 7,977 0 7,977 0 122,087 0 122,087 126,680 9,156 0 9,156 6,906 131,477 0 131,477 102,381 159 0 159 0 140,792 0 140,792 109,287 -18,705 0 -18,705 17,393 76,256 24,711 100,967 70,757 57,551 24,711 82,262 88,150 |
|---|---|
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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.
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Notes to the Financial Statements
Expenditure
Mission and charitable giving
Mission and charitable giving is given to the following charities: The Bethany Children's Trust The Spinnaker Trust Church Mission Society Release International.
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.
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Notes to the Financial Statements
2. Tangible Fixed Assets
| COST at 1st January 2022 Revaluation Additions at 31st December 2022 DEPRECIATION at 1st January 2022 Charge for the year at 31st December 2022 NET BOOK VALUE at 31st December 2022 at 31st December 2021 |
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 9,799 9,889 19,688 0 0 0 0 0 9,799 9,889 19,688 16,620 0 0 16,620 16,620 0 0 16,620 |
|---|---|
3. Investments
Held in trust:
| 4. Debtors Nominal 2022 Value Mkt Val. £ Henrietta Atkins 69 3.50% Conversion stock 52 Mrs. M. Parkinson 324 Charinco (Income) 620 672 Others 35 707 2022 £ Income tax recoverable 16,403 Other debtors 4,179 20,582 |
2021 Mkt Val. £ 52 620 |
|
|---|---|---|
| 672 35 |
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| 707 | ||
| 2021 £ 19,800 2,061 21,861 |
||
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Notes to the Financial Statements
5. Liabilities Falling Due Within One Year
| Rental received in advance Missionary and other giving Foodbank Accrued expenses |
2022 £ 1,500 1,817 3,219 3,500 10,036 |
2021 £ 1,500 1,817 3,219 300 6,836 |
|---|---|---|
6. Staff Costs
| . Staff Costs | ||
|---|---|---|
| Salaries and N.I. Pension costs |
2022 £ 17,984 1,444 19,428 |
2021 £ 17,755 1,444 |
| 19,199 |
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 Pension Builder Scheme (PBS) within the Church Workers Pension Fund. The PBS is administered by the Church of England Pensions Board and provides benefits at retirement based on contributions made to the PBS prior to the date of retirement. The assets are held seperately from those of the employer. As at the formal valuation at December 2019, the PBS was in surplus on an ongoing funding basis. The PBS is considered to be a multi-employer scheme as described in S(28) of Financial Reporting Standard 102. This is because St Luke's (West Norwood) PCC is unable to identify the scheme's assets and liabilities to specific employers, and means that the contributions are accounted for as if the PBS were a defined contribution scheme. The pension costs charged to the SOFA in the year are the contributions payable (2022 £1442.32, 2021 £1,442.32).
St Luke's (West Norwood) PCC had one active member and three deferred members in the PBS at 31 December 2022.
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Notes to the Financial Statements
7. Movement in Funds
The Unrestricted funds comprise the following:
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 |
Bal- Balance as at Income & Expenditure Surplus/ as at 31 Jan- Endowments (Deficit) Dec-22 £ £ £ £ £ 76,25 122,087 140,792 -18,705 57,551 76,25 122,087 140,792 -18,705 57,551 Bal- Balance as at Income & Expenditure Surplus/ as at 31 Jan- Endowments (Deficit) Dec-22 £ £ £ £ £ 588 0 0 0 588 707 0 0 0 707 16,62 0 0 0 16,620 6,796 0 0 0 6,796 24,71 0 0 0 24,711 100,9 122,087 140,792 -18,705 82,262 |
|---|---|
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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.
| Alpha Bibles Children / youth Gardens / Car Park Gideons Mission Projector Robes Project Website Various |
Balance Balance as at 01 Income & Expenditure Surplus/ as at 31 Jan-21 Endowments (Deficit) Dec-21 £ £ £ £ £ 53 0 0 0 53 195 0 0 0 195 1,740 0 0 0 1,740 42 0 0 0 42 25 0 0 0 25 122 0 0 0 122 3,854 0 0 0 3,854 50 0 0 0 50 96 0 0 0 96 619 0 0 0 619 6,796 0 0 0 6,796 |
|---|---|
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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 9(d) Other income Insurance claims TOTAL INCOME AND ENDOWMENTS |
Unrestricted Restricted Funds TOTAL TOTAL Funds FUNDS FUNDS General Foodbank Other 2022 2021 £ £ £ £ £ 55,209 0 0 55,209 55,733 5,941 0 0 5,941 10,000 19,176 0 0 19,176 21,506 563 0 0 563 562 1,400 0 0 1,400 3,056 0 0 0 0 519 82,289 0 0 82,289 91,376 12,337 0 0 12,337 16,159 1,430 0 0 1,430 1,090 13,767 0 0 13,767 17,249 18,000 0 0 18,000 18,000 54 0 0 54 56 18,054 0 0 18,054 18,056 7,977 0 0 7,977 0 7,977 0 0 7,977 0 122,087 0 0 122,087 126,680 |
|---|---|
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Notes to the Financial Statements
10. Expenditure
| Unrestricted | Restricted | Funds | TOTAL | TOTAL | |
|---|---|---|---|---|---|
| Funds | FUNDS | FUNDS | |||
| General | Foodbank |
Other | 2022 | 2021 | |
| £ | £ |
£ | £ | £ | |
| 10(a) Missionary and charitable giing | |||||
| Overseas | |||||
| - CMS | 3,717 | 0 |
0 | 3,717 | 699 |
| - The Bethany Children's Trust | 613 | 0 |
0 | 613 | 2,452 |
| - Release International (Imtiaz) | 2,400 | 0 |
0 | 2,400 | 1,803 |
| Home | |||||
| - The Spinnaker Trust | 2,426 | 0 |
0 | 2,426 | 2,452 |
| - Options | 0 |
0 |
0 | 0 | (500) |
| 9,156 | 0 |
0 | 9,156 | 6,906 | |
| 10(b) Activities directly related to the work of the church | |||||
| Ministry: | |||||
| diocesan parish share | 31,332 | 0 |
0 | 31,332 | 30,000 |
| diocesan parish share 2020 | 0 | 0 |
0 | 0 (12,817) | |
| clergy expenses | 420 | 0 |
0 | 420 | 420 |
| Church running expenses | 22,752 | 0 |
0 | 22,752 | 20,195 |
| Church maintenance | 5,780 | 0 |
0 | 5,780 | 3,799 |
| Wages & salaries & N.I | 17,984 | 0 |
0 | 17,984 | 17,755 |
| Pension | 1,444 | 0 |
0 | 1,444 | 1,444 |
| Administration costs | 346 | 0 |
0 | 346 | 346 |
| Independent examiner's fee | 325 | 0 |
0 | 325 | 300 |
| Ministry and worship expenses | 1,189 | 0 |
0 | 1,189 | 467 |
| Major works - Church | 21,613 | 0 |
0 | 21,613 | 27,654 |
| Major works - Tree | 28,292 | 0 |
0 | 28,292 | 0 |
| 131,477 | 0 |
0 | 131,477 | 102,381 | |
| 10(c) Cost of generating funds | |||||
| Maintenance & management of rental property | 159 | 0 |
0 | 159 | 0 |
| 159 | 0 | 0 | 159 | 0 | |
| TOTAL EXPENDTURE | 140,792 | 0 |
0 | 140,792 | 96,470 |
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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.
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