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2024-12-31-accounts

St Mary’s Church Hornsey Rise

End of Year Financial Statements

Year ending 31[st] December 2024

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST MARY HORNSEY RISE

Legal and administra=ve informa=on

Parochial Name St MaryHornseyRise
Correspondence Address St Mary’s Church,AshleyRoad,London,N19 3AD
PCC Members
Ex Officio Members
The Incumbent
Associate Vicar
Curate
Church Wardens
Treasurer
The Reverend Tamsin Merchant
The Reverend Robert Merchant
The Reverend Shawn Woods (from July 1st 2024)
Joanne James
Elaine Clarke
Jacqueline Barnes
DeanerySynod Representa=ve Mar resenta=ve Margaret Pickard
Elected Members Cheryl Benne[ (Parish Safeguarding Officer)
Kelly Cusumano (Children’s Champion)
Carlos Jesus Santos-de-Barros
Tina Mansi
Carole Sammy
June Sco[
Dennis Skilling
David Sweet
Yvonne Watson
Charitable Status St Mary’s Parochial Church Council is registered with the Charity
Commission
Registered CharityNumber 1150821
Bank CAF (Chari=es Aid Founda=on)
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4TA
Parish Administrator Cameron Ayres
Parish Book Keeper Kevin Ogilive of Charity Book Keeping
Independent Examiner David Green of Gowers Limited
Chartered Accountants, The Old School House, Bridge Road,
Hunton
Bridge,Kings Langley,Herts,WD4 8SZ.

AdministraHve InformaHon

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).

St Mary Hornsey Rise, Ashley Road, London, N19 3AD. 020 7916 2710 contact@smhr.org.uk Registered Charity 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 66 members on the church electoral roll (as at 31[st ] December 2022), an increase of 10 on the previous year. This increase reflects those who moved away or died in the preceding year and those who joined the church electoral roll.

ObjecHves and AcHviHes

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:

PCC MeeHngs

St Mary Hornsey Rise, Ashley Road, London, N19 3AD. 020 7916 2710 contact@smhr.org.uk Registered Charity 1150821

Financial Review of the year 2024

Financially in 2024 we saw an increase in our total income to £251,060. This was partly due to an amazing legacy from Neville Frith a beloved member of the church who died in 2023. Our expenditure in 2024 was £219,349. Our responsibility as a parish is to contribute to the parish share of the Diocese of London, this seeks to pay for the cost of a vicar, their s=pend, housing and pension, the training of new clergy and the central costs. The 2024 common fund cost was £91,300 and St Mary’s contributed £73,000 towards this cost. We are therefore in receipt of benefit from the Diocese of London for the ministry of St Mary and the PCC seek to strive to increase our contribu=ons to meet the full cost of ministry.

We started the period with a bank balance of c.£82,494 and ended the period with a balance of c. £119,094.

Reserves Policy

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 three months’ contractual expenditure to be met at any =me. This implies an uncommi[ed reserve of between £20-30,000. Church income is such that income surpluses do not normally arise. If such a circumstance does occur the PCC will consider the use of a surplus in the light of their overall financial posi=on.

Law applicable to charities in England and Wales requires that the trustees prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing these financial statements the trustees are required to:

  1. Select suitable accounting policies and apply them consistently

  2. Observe the methods and principles of the Charities SORP

  3. Make judgements and estimates that are reasonable and prudent

  4. State whether applicable accounting standards have been followed subject to any departures disclosed and explained in the financial statements

  5. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the activities of the charity will continue.

The PCC is responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports Regulations) 2008 and the provisions of the Parochial Church Council Powers Measure. They are also

St Mary Hornsey Rise, Ashley Road, London, N19 3AD. 020 7916 2710 contact@smhr.org.uk Registered Charity 1150821

responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the members of the PCC and signed on their behalf by:

Signature

Name: Rev Tamsin Merchant

Date: 18/05/2025

St Mary Hornsey Rise, Ashley Road, London, N19 3AD. 020 7916 2710 contact@smhr.org.uk Registered Charity 1150821

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 2024 set out on pages 2 to 9.

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:

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

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 Bet G1. Chartered Accountants

The Old School House Bridge Road Hunton Bridge Kings Langley Herts WD4 8SZ

18th September 2025

Page 1

St Mary's Church, Hornsey Rise N19 Statement of Financial Activities For the period from 01 January 2024 to 31 December 2024

Statement of Financial Activities

Unrestricted
Designated
Restricted
Endowment
Total
Prior year
funds
funds
funds
funds
funds
total funds
Receipts
Planned giving
Collections and other giving
Other voluntary receipts
Other trading activities
Gift Aid recovered
Investments
Other receipts
Receipts from church activities
Love Your Neighbour Project Receipts
Total income
Payments
Missionary and Charitable Giving
Parish Share
Clergy and Staffing costs
Church Running Expenses
Activities directly related to Church work
Hall Running Costs
Church Repairs & Maintenance
Hall Repairs & Maintenance
Zoffany St Costs & Charges
Love Your Neighbor Project Expenses
Total expenditure
Net income / (expenditure) resources
before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Net movement in funds
Total funds brought forward
Total funds carried forward
31,599



31,599
27,393
3,248



3,248
1,502
5,484
49,260
13,574

68,319
36,967
55,192

1,075

56,267
65,968
10,232



10,232
5,513
27,128



27,128
24,317
41,195

4,750

45,945
43,700
1,059



1,059
1,471


7,262

7,262
16,580
175,138
49,260
26,661

251,059
223,413
14,000



14,000
12,295
73,008



73,008
70,008
22,565

16,165

38,730
12,092
30,607

20,183

50,791
36,454
8,033
6,009
1,833

15,876
24,565
11,670

170

11,841
21,145


1,620

1,620
27,278





1,020
675



675
666


12,805

12,805
11,829
160,560
6,009
52,779

219,349
217,356
14,577
43,250
(26,118)

31,710
6,057
6,235
364


6,600
3,200


(6,600)

(6,600)
(3,200)
20,813
43,615
(32,718)

31,710
6,057
37,310
825,763
46,862

909,936
903,878
58,123
869,378
14,144

941,646
909,936

Page 2

St Mary's Church, Hornsey Rise N19 Statement of Financial Activities

For the period from 01 January 2024 to 31 December 2024

Unrestricted Unrestricted Designated Restricted Endowment Total Prior year
funds funds funds funds funds total funds
Total funds of the parish, as above, are represented by
Unrestricted
General fund 58,123 58,123 37,310
Designated
Dedicated gifts and donations 10 10 10
Frith Fund 49,260 49,260
Hall Renovation (starting with Holloway donation) 78,519 78,519 84,528
INTERN - fund for interns to include grants 3,335 3,335 3,335
Love your Neighbour (food bank and FNT) (364)
Revaluation reserves 39,929 39,929 39,929
Zoffany St 698,324 698,324 698,324
Restricted
Camps and Conferences 500 500 4,678
Chairs and Sounds (new chairs and sound system) 895
Cloudesley Initial Emergency Grant 520
Discretionary Fund (883) (883) (883)
Hackney and Islington Programme 1,720 1,720
Love your Neighbour (food bank and FNT) 5,193 5,193 35,087
Maintenance 2,346 2,346
RCC - Sliding Doors 7,984 7,984 7,984
Tower (2,715) (2,715) (1,419)
Total funds carried forward 58,123 869,377 14,145 941,646 909,936

Page 3

St Mary's Church, Hornsey Rise N19

Balance Sheet detailed

Classand code
Description
Thisyear
Lastyear
Fixed assets
Z444
6 Zoffany Street
696,130
696,130
Z446
Link Building - endowment
39,929
39,929
Z447
Solar Panels
96,625
102,155
Z448
AV Equipment

2,721
Total Fixed assets
832,684
840,935
Current assets
6502
CAF Current Account
16,460
34,638
6505
CAF Bank deposit account
91,384
41,601
6590
Cash in hand
303
433
Z05
Accounts Receivable
5,655
2,112
Z06
Gift Aid to be claimed
5,290
3,709
Total Current assets
119,094
82,494
Liabilities
6601
Loans received
5,600
11,200
6699
Agency collections
1,213
1,213
Z04
Accounts Payable
3,318
1,081
Total Liabilities
10,131
13,494
Net Asset surplus(deficit)
941,646
909,936
Reserves
Excess / (deficit) to date
31,710
6,057
Z01
Starting balances
909,936
903,878
Z03
Gains/(losses) on investment assets


Total Reserves
941,646
909,936
Represented by funds
Unrestricted
58,123
37,310
Designated
869,378
825,763
Restricted
14,144
46,862
Endowment


Total
941,646
909,936
Represented by Funds
Unrestricted
58,123
37,310
Designated
869,377
825,763
Restricted
14,145
46,862
Endowment


Total
941,646
909,936
696,130
696,130
39,929
39,929
96,625
102,155

2,721
832,684
840,935
16,460
34,638
91,384
41,601
303
433
5,655
2,112
5,290
3,709
119,094
82,494
5,600
11,200
1,213
1,213
3,318
1,081
10,131
13,494
941,646
909,936
31,710
6,057
909,936
903,878

941,646
909,936
58,123
37,310
869,378
825,763
14,144
46,862

941,646
909,936

The financial statements were approved by the Parochial Church Council on 4th August 2025 and were signed on its behalf by:

Rev. Tamsin Merchant

Page 4

St Mary's Church, Hornsey Rise N19

Analysis of income and expenditure

Selected period: 01 January 2024 to 31 December 2024

Total
Unrestricted Designated Restricted Endowment This year Last year
INCOME AND ENDOWMENTS
Planned giving
0101 - Gift Aid - Bank (Standing 18,459 18,459 18,272
orders)
0201 - Other planned giving (S.o. no 13,139 13,139 9,120
Gift Aid)
Total 31,599 31,599 27,393
Collections and other giving
0301 - Loose plate collections 2,698 2,698 1,223
0501 - One-off Gift Aid gifts 50 50 279
0502 - One-off contributions (no GA) 500 500
Total 3,248 3,248 1,502
Other voluntary receipts
0410 - Giving through church boxes 140 140
0550 - Donations appeals etc 5,344 574 5,918 10,088
0701 - Legacies 49,260 49,260
08A1 - Non-recurring one-off grants 13,000 13,000 26,879
Total 5,484 49,260 13,574 68,319 36,967
Other trading activities
0910 - Fund Raising 241 370 611
1240 - Church hall lets – fund raising 35,957 35,957 41,753
1241 - Montessori Utilities 3,809 3,809 3,057
1242 - Church Hire 10,749 10,749 627
1243 - Church Rooms Rent 4,434 4,434 4,790
1260 - Contributions to events e.g. 705 705 15,741
retreats
Total 55,192 1,075 56,267 65,968
Gift Aid recovered
0601 - Tax recoverable on Gift Aid 9,772 9,772 1,481
0611 - GAYE 460 460 4,032
Total 10,232 10,232 5,513
Investments
1020 - Bank and building society 573 573 917
interest
1030 - Rent from lands or buildings (6 26,554 26,554 23,399
Zoffany
Total 27,128 27,128 24,317
Other receipts
0602 - Area Dean Admin Support 1,195 4,750 5,945 2,200
0802 - St Peter's income distribution 40,000 40,000 41,500
Total 41,195 4,750 45,945 43,700
Receipts from church activities
1101 - Fees to LDF for weddings and 228 228 436
funerals
1105 - Fees to PCC 831 831 1,035
Total 1,059 1,059 1,471

Page 5

Love Your Neighbour Project Receipts
0555 - Donations for LYN Project


4,712

4,712
4,024
0557 - LYN Fund Raising





600
0802A - Grants recieved for LYN
Project


2,550

2,550
11,956
Total


7,262

7,262
16,580
Love Your Neighbour Project Receipts
0555 - Donations for LYN Project


4,712

4,712
4,024
0557 - LYN Fund Raising





600
0802A - Grants recieved for LYN
Project


2,550

2,550
11,956
Total


7,262

7,262
16,580


7,262

7,262
16,580
INCOME TOTAL 175,138
49,260
26,661

251,059
223,413

Page 6

St Mary's Church, Hornsey Rise N19

Analysis of income and expenditure

Selected period: 01 January 2024 to 31 December 2024

EXPENDITURE
Missionary and Charitable Giving
1801 - Charitable Giving
1855 - Community Projects
Total
Parish Share
1910 - Diocese Common Fund
Total
Clergy and Staffing costs
2001 - Curate costs
2050 - Salary of parish administrator
2051 - Staff Pension
2055 - Estate Mission Apprentice
2101 - Working expenses of
incumbent
2102 - Clergy travel costs
2130 - Vicarage expenses
2140 - Water rates - vicarage
2150 - Vicar's telephone & internet
Total
Church Running Expenses
2301 - Church running - insurance
2302 - Bank Charges
2303 - Plant and machinery
2305 - Computer equipment
2310 - Church office - telephone
2315 - Printing, stationery and
publications
2320 - Music including sound
equipment
2330 - Church maintenance
2331 - Cleaning
2340 - Sunday service costs
2341 - Christmas expenses
2342 - Hospitality
2345 - Flowers
2350 - Upkeep of churchyard
2360 - Administration
2401 - Church running - electric
2410 - Church running - gas
2420 - Church running - water
2601 - Governance costs
examination fee
Total
Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year

14,000



14,000
12,000





295
14,000



14,000
12,295
73,008



73,008
70,008
73,008



73,008
70,008
16,176

170

16,347
2,128
4,133

15,059

19,193
7,990
400



400



79

79

346

854

1,201
1,589
350



350

653



653

424



424
338
81



81
45
22,565

16,165

38,730
12,092
2,668

1,907

4,575
4,411
60



60
60
1,077



1,077
537
969

1,190

2,159
2,165
582



582
703
350

225

575
266
1,132



1,132
3,641
9,069

10,483

19,552
8,361
2,696



2,696
5,236
546



546
638
50



50

703



703
614
41



41
153
1,875



1,875

2,126



2,126
2,004
1,183

2,191

3,374
2,442
3,960

4,185

8,146
3,990
841



841
588
672



672
636
30,607

20,183

50,791
36,454

Page 7

St Mary's Church, Hornsey Rise N19

Analysis of income and expenditure

Selected period: 01 January 2024 to 31 December 2024

Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year
Church Running Expenses - Activities directly related to Church work
1730 - Costs of fetes & other events
239

130

369
343
1860 - Youth and children's work
1,279



1,279
622
2052 - HMRC NI Payments
1,139

1,139

2,279
1,892
2201 - Parish training inc. lay and
mission
54



54
12
2202 - Camps
100

564

664
10,464
2365 - Bookkeeping
2,499



2,499
2,499
2602 - Fixed Asset Depreciation
2,721
6,009


8,730
8,730
Total
8,033
6,009
1,833

15,876
24,565
Hall Running Costs
2530 - Hall running - electricity
1,979



1,979
2,883
2540 - Hall running - gas
4,539



4,539
4,597
2560 - Hall running - maintenance
4,905

170

5,076
11,155
2580 - Hall running - water
246



246
2
2831 - Hall surveyor fees





2,506
Total
11,670

170

11,841
21,145
Church Repairs & Maintenance
2701 - Church major repairs -
structure


1,620

1,620
5,400
2710 - Church major repairs -
installation





21,878
Total


1,620

1,620
27,278
Hall Repairs & Maintenance
2801 - Hall + major repairs - structure





1,020
Total





1,020
Zoffany St Costs & Charges
2910 - curate house running costs
(Zoffany Street)
675



675
666
Total
675



675
666
Love Your Neighbour Project Expenses
2210 - LYN Food expenses


782

782
1,026
2211 - LYN Equipment


2,747

2,747
1,275
2212 - LYN Consumables


886

886
807
2214 - LYN Volunteer Costs


1,726

1,726
888
2215 - LYN Cleaner


1,441

1,441
278
2220 - LYN Christmas Hampers





2,224
2221 - LYN Gifts of Support


1,973

1,973
2,335
2222 - LYN Create Together


2,319

2,319
2,024
2223 - LYN Event Costs


928

928
969
Total


12,805

12,805
11,829
Total
Unrestricted
Designated
Restricted
Endowment
This year
Last year
Church Running Expenses - Activities directly related to Church work
1730 - Costs of fetes & other events
239

130

369
343
1860 - Youth and children's work
1,279



1,279
622
2052 - HMRC NI Payments
1,139

1,139

2,279
1,892
2201 - Parish training inc. lay and
mission
54



54
12
2202 - Camps
100

564

664
10,464
2365 - Bookkeeping
2,499



2,499
2,499
2602 - Fixed Asset Depreciation
2,721
6,009


8,730
8,730
Total
8,033
6,009
1,833

15,876
24,565
Hall Running Costs
2530 - Hall running - electricity
1,979



1,979
2,883
2540 - Hall running - gas
4,539



4,539
4,597
2560 - Hall running - maintenance
4,905

170

5,076
11,155
2580 - Hall running - water
246



246
2
2831 - Hall surveyor fees





2,506
Total
11,670

170

11,841
21,145
Church Repairs & Maintenance
2701 - Church major repairs -
structure


1,620

1,620
5,400
2710 - Church major repairs -
installation





21,878
Total


1,620

1,620
27,278
Hall Repairs & Maintenance
2801 - Hall + major repairs - structure





1,020
Total





1,020
Zoffany St Costs & Charges
2910 - curate house running costs
(Zoffany Street)
675



675
666
Total
675



675
666
Love Your Neighbour Project Expenses
2210 - LYN Food expenses


782

782
1,026
2211 - LYN Equipment


2,747

2,747
1,275
2212 - LYN Consumables


886

886
807
2214 - LYN Volunteer Costs


1,726

1,726
888
2215 - LYN Cleaner


1,441

1,441
278
2220 - LYN Christmas Hampers





2,224
2221 - LYN Gifts of Support


1,973

1,973
2,335
2222 - LYN Create Together


2,319

2,319
2,024
2223 - LYN Event Costs


928

928
969
Total


12,805

12,805
11,829


12,805

12,805
11,829
EXPENDITURE TOTAL 160,560
6,009
52,779

219,349
217,356
GRAND TOTAL 14,577
43,250
(26,118)

31,710
6,057

Page 8

St Mary's Church, Hornsey Rise N19

Notes on the Financial Statements

Selected period: 01 January 2024 to 31 December 2024

1. Loan

During a previous 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, which were originally intended to commence on the anniversary of the loan’s first drawdown. The loan monies were received in March 2021, but, following agreement with the Diocese, repayments in fact commenced in 2023.

2. Fixed Assets

All fixed assets are initially recorded at cost. Depreciation is calculated, where appropriate, to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

No depreciation is provided on freehold buildings.

3. Rounding

There may be minor discrepancies due to rounding differences as the pence are not being shown in these financial statements.

Page 9