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2021-12-31-accounts

St Mary’s Church Hornsey Rise

End of Year Financial Statements

Year ending 31[st] December 2021

Parish of St Mary’s Church, Hornsey Rise Vicar’s Report For The Year Ending 31[st] December 2021

Administrative Information

The Church of England parish of St Mary’s Hornsey Rise is part of the Deanery of Islington within the Episcopal Area of Stepney within the Diocese of London. The correspondence address is St Mary’s Vicarage, 3 Highcroft Road, London N19 3AQ. The PCC is a registered charity (No. 1150821).

Structure, Governance and Management

There is a Parochial Church Council (PCC) to govern the parish. The method of appointment of PCC members is set out in the church representation rules. All church attendees are encouraged to register on the electoral roll and stand for election to the PCC. There are 57 members on the church electoral roll (as at 31[st ] December 2020), an increase of 1 on the 2020 total. This increase though small reflects removal of those who have moved away, or died in 2020.

Objectives and Activities

St Mary’s PCC has responsibility of cooperating with the incumbent, the Reverend Tamsin Merchant, 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 and Hall of St Mary. Ashley Road, London N19 3AD.

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. Mary’s. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship seek to 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:

To facilitate this work it is important that we maintain the fabric of the Church of St. Mary’s and the Church Hall. The members of St Mary’s PCC during the period 1 January – 31 December 2021 were:

Reverend Tamsin Merchant (Chair), Rev Rob Merchant, Jackie Barnes (Treasurer), Elaine Clarke (Churchwarden), Joanne James (Churchwarden), Poppy Pickard (Deanery Representative), Elected members of the PCC are: Gail Sylvester, Susan Mgbada, James Hodgkin, Suzy Lee, Cheryl Bennett Faithlyn Strong, Duncan Strong, June Scott, Yvonne Watson.

Financial Review & Reserves Policy

The PCC reviews the cash flow and financial situation of the church regularly.

Total receipts on unrestricted funds were £134,593 of which £60,093 came from unrestricted voluntary donations, ongoing activities and gift aid recovery. The Church Hall and house at 6, Zoffany Street continue to be let, providing a gross income of £41,459 (with Management fee and maintenance costs for Zoffany Street coming to £18,300) while St Mary’s share of the income from the former St Peter’s parish buildings amounted to £18,000, and this latter income will stop for at least 12 months due to substantial building work to the fabric of the converted flats.

Member giving through collections and standing orders was £30,000. Total income including grants was £238,912 compared with £273,401 in 2020: We had grants towards repairs to the roof of the hall and installation of solar panels and a storage battery. Funds for a new sound system, and 100 chairs, through individual givers, Cloudesley Charity and Islington Greener Energy Fund.

Other gifts for smaller items have come from the Local Councillors local initiative fund, who contributed to the Christmas Hampers.

Love Your Neighbour continues, we said goodbye to Tom Doherty who had been working with us, but Jo Davey continues to run our volunteer team and Cook Together. Funding for this came from numerous sources including the DCMS fund during covid through the national Love Your Neighbour initiative.

Major items of expenditure included St Mary’s contribution to the Diocesan Common Fund of £68,000 which supports the cost of a vicar and the work of the Church of England in London and beyond, and gifts to five Christian charities spreading the Gospel message by working for people in need around the world and in Islington.

Reserves Policy

The PCC is expected to establish and disclose its policy on reserves. Reserves are defined as that part of the PCC’s income that is freely available. This therefore excludes permanent or expendable endowment funds, restricted income funds, and any part of unrestricted funds which is not currently available for spending. The opinion of the PCC is that the reserves should be held at a level that will allow between one and two months’ contractual expenditure to be met at any time. This implies an uncommitted reserve of between £5,000 and £10,000. The church entered 2021 with uncommitted cash reserves (bank balances) of around £75,469 and ended 2021 with funds of £60,389.

Church income is such that income surpluses do not normally arise. In the event that such a circumstance does occur the PCC will consider the use of a surplus in the light of their overall financial position.

Approved by the PCC

Signed by

Revd Tamsin Merchant (Vicar)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST MARY’S CHURCH, HORNSEY RISE. N19

I report on the accounts for the year ended 31st December 2021 set out on pages two to six.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

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

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rev. David M Green FCA Gowers Limited Chartered Accountants The Old School House Bridge Road Hunton Bridge Kings Langley Herts WD4 8SZ

28th June 2022

Page 1

St Mary's Church, Hornsey Rise N19 Statement of Financial Activities For the period from 01 January 2021 to 31 December 2021

Unrestricted
Designated
Restricted
Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds
Receipts
Planned giving
25,674



25,674
23,254
Collections and other giving
3,498



3,498
14,873
Other voluntary receipts
6,996
20,423
54,619

82,038
135,851
Other trading activities
24,906



24,906
20,600
Gift Aid recovered
23,925



23,925
14,000
Investments
16,553

7

16,561
28,595
Other receipts
20,253
(8,500)
(2,500)

9,253
35,765
Receipts from church activities
863



863
460
Love Your Neighbour Project Receipts


52,191

52,191

Total income
122,670
11,923
104,318

238,912
273,401
Payments
Missionary and Charitable Giving
5,550



5,550
12,406
Parish Share
68,000



68,000
66,165
Clergy and Staffing costs
4,016

2,040

6,057
6,784
Church Running Expenses
21,354
3,364
9,593

34,312
39,685
Activities directly related to Church work
5,082

5,737

10,820
14,580
Hall Running Costs
5,510
304


5,815
4,140
Church Repairs & Maintenance
3,316

37,953

41,269
1,440
Hall Repairs & Maintenance
1,440
144


1,584
657
Zoffany St Costs & Charges
4,750



4,750
526
Zoffany St Repairs & Maintenance
13,549



13,549
4,320
Love Your Neighbour Project Expenses


56,044

56,044

Total expenditure
132,571
3,813
111,368

247,753
150,708
Net income / (expenditure) resources before transfer
(9,900)
8,110
(7,050)

(8,840)
122,692
Transfers
Gross transfers between funds - in
39,840
11,313
20,357

71,511
4,924
Gross transfers between funds - out
(31,123)
(2,099)
(38,288)

(71,511)
(4,924)
Net movement in funds
(1,184)
17,324
(24,980)

(8,840)
122,692
Reconciliation of funds
Total funds brought forward
40,553
833,300
74,838

948,692
825,999
Total funds carried forward
39,369
850,624
49,857

939,851
948,692
Represented by
Unrestricted
General fund
39,369



39,369
40,553
Designated
Camps and Conferences

1,050


1,050

Church Interior work

0


0
0
Dedicated gifts and donations





1,630
GAP - Donations and eligible expenditures





(28)
Hall Renovation (starting with Holloway donation)

108,284


108,284
89,743
INTERN - fund for interns to include grants

3,335


3,335
3,701
Love your Neighbour (food bank and FNT)

(298)


(298)

Revaluation reserves

39,929


39,929
39,929
Property - Zoffany St

698,324


698,324
698,324
Restricted
Chairs and Sounds (new chairs and sound system)


2,280

2,280

Cloudesley Grant - AV system replacement


8,164

8,164
11,041
Cloudesley Initial Emergency Grant


520

520
520
Discretionary Fund


(883)

(883)

Love your Neighbour (food bank and FNT)


26,655

26,655
37,546
RCC - Sliding Doors


7,984

7,984
7,984
Sustainability (for Islington)





17,745
Tower


5,135

5,135

St Mary's Church, Hornsey Rise N19

Balance Sheet detailed

As at As at
31/12/2021 31/12/2020
Fixed assets
6 Zoffany Street 696,130 696,130
Link Building - endowment 39,929 39,929
Solar Panels 120,183 50,754
AV Equipment 8,164 10,886
Total Fixed assets 864,406 797,698
Current assets
CAF Current Account 12,668 3,763
CAF Bank deposit account 58,648 132,637
Cash in hand
Accounts Receivable 14,000 1,194
Gift Aid to be claimed 10,777 14,000
Total Current assets 96,094 151,594
Liabilities
Loans received 20,000
Agency collections 648
Accounts Payable 600
Total Liabilities 20,648 600
Net Asset surplus (deficit) 939,851 948,692
Reserves
Excess / (deficit) to date (8,841)
Starting balances 948,692 948,692
Gains/(losses) on investment assets
Total Reserves 939,851 948,692
Represented by Funds
Unrestricted 39,369 40,554
Designated 850,625 833,300
Restricted 49,857 74,838
Endowment
Total 939,851 948,692

The financial statements were approved by the Parochial Church Council on 26[th] June 2022 and were signed on its behalf by:

Rev. Tamsin Merchant

St Mary's Church, Hornsey Rise N19

Analysis of income and expenditure

Selected period: 01 January 2021 to 31 December 2021

Total
Unrestricted Designated Restricted Endowment This year Last year
Receipts
Planned giving
0101 - Gift Aid - Bank (Standing orders) 16,961 16,961 16,100
0110 - Gift Aid - Envelopes 306 306 483
0201 - Other planned giving (S.o. no 8,406 8,406 6,671
Gift Aid)
Planned giving Totals 25,674 25,674 23,254
Collections and other giving
0301 - Loose plate collections 2,771 2,771 934
0501 - One-off Gift Aid gifts 540 540 10,634
0502 - One-off Member contributions 186 186 3,305
(no Gift Ai
Collections and other giving 3,498 3,498 14,873
Totals
Other voluntary receipts
0410 - Giving through church boxes 180
0550 - Donations appeals etc 6,996 1,050 30,619 38,665 46,896
0701 - Legacies 10,000 10,000
0801 - Recurring grants 1,800 1,800 3,979
08A1 - Non-recurring one-off grants 17,573 14,000 31,573 84,793
Other voluntary receipts Totals 6,996 20,423 54,619 82,038 135,851
Other trading activities
1240 - Church hall lettings - fund raising 23,800 23,800 20,527
1241 - Montessori Utilities 489 489
1242 - Church Hire 617 617
1260 - Contributions to events e.g. 72
retreats
Other trading activities Totals 24,906 24,906 20,600
Gift Aid recovered
0601 - Tax recoverable on Gift Aid 20,845 20,845 14,000
0611 - GAYE 3,080 3,080
Gift Aid recovered Totals 23,925 23,925 14,000
Investments
1020 - Bank and building society 3 7 11 64
interest
1030 - Rent from lands or buildings (6 16,549 16,549 28,531
Zoffany
Investments Totals 16,553 7 16,561 28,595
Other receipts
0802 - St Peter's income distribution 18,000 18,000 22,500
0901 - Other funds generated 2,253 (8,500) (2,500) (8,746) 13,256
1253 - GAP - Gather And Play receipts 8
Other receipts Totals 20,253 (8,500) (2,500) 9,253 35,765

There may be minor discrepancies in the totals if the pence are not being shown

30 May 2022 Page 1



Total
Unrestricted Designated Restricted Endowment This year Last year
Receipts from church activities
1101 - Fees to LDF for weddings and 398
funerals
1105 - Fees to PCC 863 863 (41)
1250 - Catering income 103
Receipts from church activities 863 863 460
Totals
Love Your Neighbour Project Receipts
0555 - Donations for LYN Project 6,900 6,900
0556 - Donations for LYN Baby 2,000 2,000
Boutique
0802A - Grants recieved for LYN 43,290 43,290
Love Your Neighbour Project 52,191 52,191
Receipts Totals
Receipts Grand totals 122,670 11,923 104,318 238,912 273,401
Payments
Missionary and Charitable Giving
1801 - Giving to missionary societies 5,550 5,550 7,775
1850 - Home mission inc retreat 235
1855 - Community Projects 4,396
Missionary and Charitable Giving 5,550 5,550 12,406
Totals
Parish Share
1901 - Fees transmitted to diocese 1,165
1910 - Diocese Common Fund 68,000 68,000 65,000
Parish Share Totals 68,000 68,000 66,165
Clergy and Staffing costs
2001 - Assistant staff costs 327 1,931 2,259 2,498
2050 - Salary of parish administrator 1,137 1,137 2,530
2051 - Staff Pension 218 109 328
2101 - Working expenses of incumbent 1,265 1,265 102
2102 - Clergy travel costs 30
2130 - Parsonage house expenses 261 261 597
2140 - Water rates - vicarage 702 702 335
2150 - Vicar's telephone & internet 92 92 688
2370 - Visiting speakers / locums 10 10
Clergy and Staffing costs Totals 4,016 2,040 6,057 6,784
Church Running Expenses
2301 - Church running - insurance 5,182 5,182 7,624
2302 - Bank Charges 96 96 60
2305 - Computer equipment 549 549 4,209
2310 - Church office - telephone 891 891 199
2315 - Printing, stationery and 37 37 874
publications
2320 - Music including sound 1,279 3,066 4,345 1,811
equipment
2330 - Church maintenance 4,136 9,361 13,497 2,108
2331 - Cleaning 1,966 298 151 2,416 4,342
2340 - Sunday service costs 667 667 1,319

There may be minor discrepancies in the totals if the pence are not being shown

30 May 2022 Page 2

Total
Unrestricted Designated Restricted Endowment This year Last year
2341 - Christmas expenses 142 50 192 545
2345 - Flowers 95 95 82
2350 - Upkeep of churchyard 38 29 68 1,016
2360 - Administration 1,774 1,774 650
2401 - Church running - electric 1,393 1,393 2,080
2410 - Church running - gas 3,361 3,361 2,270
2420 - Church running - water 163 163
2440 - Church running - heating and 180 180 9,389
lighting re
2601 - Governance costs (600) (600) 1,100
examination/audit fee
1730 - Costs of fetes & other events 87 87 50
1860 - Youth and children's work 387 883 1,270 506
1865 - GAP - Gather And Play 115
expenditure
2052 - HMRC NI Payments 1,810 1,810
2170 - Children's and Adult Education 145 189 335 249
2201 - Parish training inc. lay and 1,651 132 1,783 3,269
mission
2365 - Bookkeeping 1,874 1,874
2380 - Catering and social events 379 379 4,998
2602 - Fixed Asset Depreciation 2,721 2,721 5,392
3001 - Unidenified Expenses 556 556
Church Running Expenses 26,437 3,364 15,330 45,132 54,266
Totals
Hall Running Costs
2530 - Hall running - electricity 1,437 1,437 1,053
2540 - Hall running - gas 2,420 2,420 1,849
2560 - Hall running - maintenance 1,497 304 1,802 411
2580 - Hall running - water 155 155
2590 - Hall running - heating and 826
lighting Repa
Hall Running Costs Totals 5,510 304 5,815 4,140
Church Repairs & Maintenance
2710 - Church major repairs - 3,316 37,953 41,269 1,440
installation
Church Repairs & Maintenance 3,316 37,953 41,269 1,440
Totals
Hall Repairs & Maintenance
2820 - Hall + major repairs - installation 1,440 144 1,584 576
2840 - Other PCC property upkeep 81
Hall Repairs & Maintenance 1,440 144 1,584 657
Totals
Zoffany St Costs & Charges
2910 - curate house running costs 4,750 4,750 526
(Zoffany Stre
2915 - Zoffany St maintenance 13,549 13,549 4,320
Zoffany St Costs & Charges 18,299 18,299 4,847
Totals

There may be minor discrepancies in the totals if the pence are not being shown

30 May 2022 Page 3

Total Unrestricted Designated Restricted Endowment This year Last year

Love Your Neighbour Project Expenses Love Your Neighbour Project Expenses
2210 - LYN Food expenses 20,361 20,361
2211 - LYN Equipment 1,644 1,644
2212 - LYN Consumables 3,246 3,246
2213 - LYN Manager 12,117 12,117
2214 - LYN Volunteer Co-ordinator 5,512 5,512
2215 - LYN Cleaner 3,996 3,996
2216 - LYN Utilites 192 192
2217 - LYN Grants to other 925 925
Organisations
2218 - LYN Staff Pension/HMRC 4,964 4,964
2219 - LYN Baby Boutique 999 999
2220 - LYN Christmas Hampers 2,085 2,085
Love Your Neighbour Project 56,044 56,044
Expenses Totals
Payments Grand totals 132,571 3,813 111,368 247,753 150,708

NOTE ON THE FINANCIAL STATEMENTS

Loan

During the year the parish received a loan of £20,000 from the Diocese of London. The loan is interest free and is repayable in 25 instalments of £800, commencing on the anniversary of the loan’s first drawdown. The loan monies were received in March 2021.

There may be minor discrepancies in the totals if the pence are not being shown

30 May 2022 Page 3