## **St Andrew’s Whitehall Park**
**End of Year Financial Statements Year ending 31[st] December 2020**
_1_
## **Independent Examiner's Report to the Trustees of St Andrew’s Church Whitehall Park**
I report on the accounts of the charity for the year ended 2020 which are set out on finance pages of the Annual Report.
## **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 needed.
It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act);
- To follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- To 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. 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 statement below.
## **Independent examiner's statement**
_Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the Act and that my qualification is as shown below._
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
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 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.
Kevin Ogilvie Charity Bookkeeping and Examination Services 13 Evelyns Close, Hillingdon, Middlesex, UB8 3LR
_2_
## **Chair of Trustees report**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1152160
## **Principal address**
Whitehall Park London, N19 3TN
## **Trustees**
Revd S Clarke (Vicar & PCC Chair) -ex officio Ms K Hansson (Warden & Vice Chair) -ex officio Ms S Hallam (Warden & Treasurer) - ex officio Ms F Alty (Licensed Lay Minister & Synod -ex officio Rep) Ms L Macfarlane (Children’s Champion) - co-opted Ms E Marriott (Deputy Warden) Ms K Giles (Safeguarding Officer) Ms J Ryan Mr J Thresher Mr W Kuledormey Mr C Bailey
The members of PCC act as Trustees except for any non voting/ co-opted members.
Standing Committee: This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the Council. The members of the Standing Committee are the Vicar, the two Churchwardens and the PCC Secretary and the Licensed Lay Minister. The committee meets in advance of PCC meetings to prepare the agenda.
Revd S Clarke (Vicar & Chair) Ms S Hallam (Treasurer & Warden) Ms K Hansson (Warden) Ms E Marriot (Deputy Warden) Ms F Alty (Licensed Lay Minister) Ms L Macfarlane
The Parish of St Andrew's, Whitehall Park is a Church of England parish in London N19 and is part of Archway Group Ministry in the Deanery of Islington within the Episcopal Area of Stepney within the Diocese of London. The correspondence address is The Vicarage, 43 Dresden Road, London, N19 3BG. The PCC has been a registered charity since 2013.
## **Independent examiner**
Name- Kevin Ogilvie, Charity Bookkeeping and Examination Services Address- 13 Evelyns Close, Uxbridge, UB8 3LR
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
There is a Parochial Church Council (PCC) to govern the parish and 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.
## **OBJECTIVES AND ACTIVITIES**
The PCC has responsibility for co-operating with the incumbent of St Andrew's, Whitehall Park for promoting in the parish the whole mission of the church - pastoral, evangelistic, social and ecumenical. The church electoral roll on 31st December 2020 was 49.
## **ACHIEVEMENT AND PERFORMANCE**
Seven meetings of the St Andrew's PCC were held on 11 February, 17 March, 09 June, 06 July, 06 October, 10 November and 14 December.
Standing Committee Meetings were held on a weekly basis due to the COVID-19 pandemic Common Fund contribution for 2020 was £ 70,000. This was an increase of 4.5% on the 2019 total of £67,000. In 2021 our Common Fund contribution will remain the same. The finances are constrained because of the redevelopment work and the effects of restricted church activities. However, we are committed to increasing our Common Fund contribution towards 100% in the future. Hopefully by 2022 increased activities will enable us to increase our contributions.
## **Vision and Values**
Our values, vision and mission statement:
_3_
**Values** Worship & Prayer Discipleship & Community Mission & Service
## **St Andrew’s Vision and Mission Statement:**
Loving God | Building Community | Celebrating Life
## **Our mission at St Andrews is to “celebrate life with God and one another by becoming disciples of Jesus who seek transformation in our lives, our community and beyond.”**
**Loving God-** This year was dominated by the COVID-19 pandemic and the change in life it brought to the world, community and church. We recognized God’s faithfulness as we reorientated around the new landscape we found ourselves in as a society and church. In March all church activities and worship moved online and St Andrew’s responded with courage and creativity to this challenge. New equipment was purchased to maximize our worship and maintain our spiritual life as a church. We gathered online via Zoom and were able to keep a discipline of worship, teaching and prayer, connecting as a community.
Another consequence of the pandemic meant that we were able to increase our pattern of prayer, gathering each weekday morning for Morning Prayer. In the summer as restrictions lifted for a short time, our church building was made COVID-secure, with the help of our Wardens and wonderful staff team, and services were offered in person, with distancing restrictions in place. Through the generosity of Cloudesley we were able to upgrade our internet and network in the building, to better be able to stream our services for those needing to remain at home and shield. Through the autumn and winter services continued in this way, still enabling us to host COVID secure carols services and other Christmas services, welcoming in the wider community safely.
**Building Community** - Through much of the year all midweek activities needed to be online as restrictions made small social and discipleship gatherings impossible. However, we built a wonderfully diverse midweek community online, hosting something most weeks. Quizzes became a regular social activity, with our Youth Worker developing and hosting these really well. We were also able to host Lent and other Bible study groups online, via Zoom and these enabled people to gather to study the scriptures, pray and socialise.
**Mission & Service-** Outreach through our Winter Night-shelter was able to continue in spite of the pandemic and were even able to host the final evening before all the guests were placed in secure accommodation at the beginning of the first lockdown.
Much of the rest of the years mission and service was born out of the first lockdown and continuing restrictions. Using social media and our database, we were able to set up and run a Neighborhood help-bank during the first lockdown. This safely and strategically deployed volunteers to help with daily tasks for the elderly and those who were shielding.
Other serving activities including fundraising for our local care home. The church and wider community were able to fundraise and purchase 4 new iPads to enable to care home residents to communicate with their families via Skype and Zoom. Previously the care home had only one device for this use.
Through these and other initiatives we were able to maintain and foster a loving presence within our neighborhood.
## **Other key discussions and developments through the PCC:**
The use of grants from Cloudesley helped us to repair our hall floor, improve and upgrade our online AV equipment and tablet devices to help those without access to the internet to connect with church life.
We decided to action a section of our wider redevelopment project through lockdown to replace the kitchen and toilets- resulting in the repositioning and expansion of the kitchen, replacement of the toilets and adding an additional meeting room. During the year the PCC agreed final drawings, sought tender quotes and took on a contract with PBL Builders, all project managed by our redevelopment architects Matthew Lloyd.
The PCC also fundraised for the above project and through a generous grant from Cloudesley, a successful Gift Day campaign and reserve funds have been able to make the kitchen and toilet project viable and a deadline was set for a Spring 2021 start.
## **FINANCIAL REVIEW**
## **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 PCC is committed to hold reserves sufficient to maintain cash flows needed to meet all day-to-day operating costs and expenses. 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 its overall financial position.
The PCC is committed to use the funds given to it for the furtherance of its stated aims and does not have a policy of building up unused reserves unnecessarily. We continue to hold in reserve a one-off financial contribution which has been allocated to the redevelopment of the building.
The PCC reviews the cash flow and financial situation of the church at each PCC meeting through the Treasurer's report.
## **UPPER HOLLOWAY TEAM MANAGED FUNDS**
The Treasurer of the St Peter’s Asset Management Group (formerly Upper Holloway Team PCC) manages funds relating to the St Peter's flats and church building on behalf of the Archway Group Ministry. Funds are disbursed periodically to the 3 churches in the Group to be used at the discretion of the PCC of each church.
The PCC has agreed to hold a reserve of £10,000 to support the re-launch of St Peter's church when this is
_4_
practicable. The money is in a CBF Deposit Fund account in the name of 'Upper Holloway St Peters PCC'.
Approved by order of the board of trustees on and signed on its behalf by:
Rev S Clarke (Chair) - Trustee
## **Statement of Financial Activities**
|**Unrestricted RestrictedEndowment**
**Total Prior year**
**funds**
**funds**
**funds**
**fundstotal funds**|**Unrestricted RestrictedEndowment**
**Total Prior year**
**funds**
**funds**
**funds**
**fundstotal funds**|
|---|---|
|**Incoming resources**||
|Incoming resources from generated funds||
|Voluntary income|173,100
—
—
173,100
121,406|
|Activities for generating funds|8,136
—
—
8,136
12,989|
|Investment income|34,239
—
—
34,239
35,591|
|Incoming resources from charitable activities|5,102
—
—
5,102
6,006|
|Other incoming resources|3,876
—
—
3,876
100|
|**Total income**|**224,453**
**—**
**—**
**224,453**
**176,091**|
|||
|**Resources used**||
|Cost of generating funds||
|Cost of generating voluntary income|5,781
—
—
5,781
7,113|
|Charitable activities|142,080
—
—
142,080
151,184|
|Governance costs|500
—
—
500
500|
|Depreciation||
|Plant and Machinery Depreciation|5,531
—
—
5,531
5,531|
|Fixtures and Fittings Depreciation|5,099
—
—
5,099
2,738|
|**Total expenditure**|**158,991**
**—**
**—**
**158,991**
**167,066**|
|||
|**Net income / (expenditure) resources**
**before transfer**|**65,462**
**—**
**—**
**65,462**
**9,025**|
|||
|**Transfers**||
|Gross transfers between funds - in|37,149
—
—
37,149
—|
|Gross transfers between funds - out|—
(37,149)
—
(37,149)
—|
|**Other recognised gains / losses**
||
|Gains on revaluation, fxed assets, charity's
own use|—
—
—
—
908|
|**Net movement in funds**|**102,611**
**(37,149)**
**—**
**65,462**
**9,933**|
|||
|**Total funds brought forward**|**1,274,841**
**37,149**
**—**
**1,311,990**
**1,302,056**|
|||
|**Total funds carried forward**|**1,377,452**
**—**
**—**
**1,377,452**
**1,311,990**|
|||
|||
_5_
## **Balance sheet**
|**Class and code**
**Description**|**Thisyear**
**Lastyear**|
|---|---|
|||
|||
|**Fixed assets**||
|6420
Property|1,100,000
1,100,000|
|6430
Plant & Machinery|110,623
110,623|
|6431
Plant & Machinery Depreciation|(38,188)
(32,657)|
|6440
Fixtures & Fittings - Cost|26,202
3,057|
|6441
Fixtures & Fittings Depreciation|(7,101)
(2,002)|
|**Total Fixed assets**|**1,191,536**
**1,179,021**|
|||
|**Current assets**||
|6501
Barclays Current Account|(1,753)
(1,564)|
|6502
Barclays Saver Account|165,321
128,115|
|6505
Youth Fund|1,248
1,248|
|6506
Youth Fund Reserve|35
35|
|Z05
Accounts Receivable|23,435
9,765|
|**Total Current assets**|**188,287**
**137,599**|
|||
|**Liabilities**||
|Z04
Accounts Payable|2,371
4,630|
|**Total Liabilities**|**2,371**
**4,630**|
|||
|**Net Asset surplus(defcit)**|**1,377,452**
**1,311,990**|
|||
|**Reserves**
||
|Excess / (defcit) to date|65,462
9,025|
|Z01
Starting balances|1,311,990
1,302,056|
|Z03
Gains and losses own use|—
908|
|**Total Reserves**|**1,377,452**
**1,311,990**|
|||
|||
|**Represented by funds**||
|Unrestricted|1,224,390
1,171,779|
|Designated|153,062
103,062|
|Restricted|—
37,149|
|Endowment|—
—|
|**Total**|**1,377,452**
**1,311,990**|
|||
## **Fund movement by type**
## **Opening Incoming Outgoing TransfersGains/losses Closing**
||**Opening Incoming Outgoing TransfersGains/losses Closing**|
|---|---|
|**FabFund - Fabric & Heating Fun**||
|Restricted|37,149
—
—
(37,149)
—
—|
|**Sub-total for FabFund**|**37,149**
**—**
**—**
**(37,149)**
**—**
**—**|
|||
|**Legacy - Legacy Fund**||
|Designated|—
50,000
—
—
—
50,000|
|**Sub-total for Legacy**|**—**
**50,000**
**—**
**—**
**—**
**50,000**|
|||
|**NightShtr - Night Shelter**||
|Designated|2,295
—
—
—
—
2,295|
|**Sub-total for NightShtr**|**2,295**
**—**
**—**
**—**
**—**
**2,295**|
|||
_6_
|**Youth - Children & Families**||
|---|---|
|Designated|100,767
—
—
—
—
100,767|
|**Sub-total for Youth**|**100,767**
**—**
**—**
**—**
**—**
**100,767**|
|||
|**General - General fund**||
|Unrestricted|1,171,779
174,453
158,991
37,149
—
1,224,390|
|**Sub-total for General**|**1,171,779**
**174,453**
**158,991**
**37,149**
**—**
**1,224,390**|
|||
|**Grand total**|**1,311,990**
**224,453**
**158,991**
**—**
**—**
**1,377,452**|
|||
## **Analysis of income and expenditure**
||||||**Total**||
|---|---|---|---|---|---|---|
||**Unrestricted**||**Designated**||**Restricted**||
||**Endowment**||**This year**|**Last**|**year**||
|**INCOME AND ENDOWMENTS**|||||||
|**Incoming resources from generated funds - Voluntary income**|||||||
|Gift Aid - Bank|3,150|—|—|—|3,150|5,270|
|Gift Aid - Envelopes|7,174|—|—|—|7,174|12,164|
|Other planned giving|16,235|—|—|—|16,235|10,459|
|Tax recoverable on Gift Aid|12,265|—|—|—|12,265|11,042|
|Loose plate collections|859|—|—|—|859|3,338|
|Regular gift days|16,850|—|—|—|16,850|4,086|
|Other|476|—|—|—|476|5,658|
|One-of Gift Aid gifts|10,029|—|—|—|10,029|13,862|
|Donations appeals etc|1,745|—|—|—|1,745|1,352|
|Legacies|—|50,000|—|—|50,000|—|
|Recurring grants|29,800|—|—|—|29,800|31,506|
|Other funds generated|5,019|—|—|—|5,019|32|
|Non-recurring one-of grants|19,500|—|—|—|19,500|22,639|
|Total|123,100|50,000|—|—|173,100|121,406|
|**Incoming resources from generated funds - Activities for generating funds**
Church Lettings
1,000
—
—
—
1,000
6,000
Church hall lettings - fund raising
7,136
—
—
—
7,136
6,989
Total
8,136
—
—
—
8,136
12,989
**Incoming resources from generated funds - Investment income**
Bank and building society
interest
204
—
—
—
204
311
85 Cheverton Rent
34,035
—
—
—
34,035
35,280
Total
34,239
—
—
—
34,239
35,591
**Incoming resources from charitable activities**
Dads & Kids
206
—
—
—
206
(78)
Church hall lettings - objectives
3,395
—
—
—
3,395
4,205
Brunch & Bounce
143
—
—
—
143
744
Cheeky Cherubs
223
—
—
—
223
851
Fees for weddings and funerals
1,135
—
—
—
1,135
283
Total
5,102
—
—
—
5,102
6,006
**Other incoming resources**
Night shelter
2,626
—
—
—
2,626
—
Hand-in-Hand
500
—
—
—
500
—
St Andrews Meals
700
—
—
—
700
—
Hall Letting Deposits
50
—
—
—
50
100|**Incoming resources from generated funds - Activities for generating funds**
Church Lettings
1,000
—
—
—
1,000
6,000
Church hall lettings - fund raising
7,136
—
—
—
7,136
6,989
Total
8,136
—
—
—
8,136
12,989
**Incoming resources from generated funds - Investment income**
Bank and building society
interest
204
—
—
—
204
311
85 Cheverton Rent
34,035
—
—
—
34,035
35,280
Total
34,239
—
—
—
34,239
35,591
**Incoming resources from charitable activities**
Dads & Kids
206
—
—
—
206
(78)
Church hall lettings - objectives
3,395
—
—
—
3,395
4,205
Brunch & Bounce
143
—
—
—
143
744
Cheeky Cherubs
223
—
—
—
223
851
Fees for weddings and funerals
1,135
—
—
—
1,135
283
Total
5,102
—
—
—
5,102
6,006
**Other incoming resources**
Night shelter
2,626
—
—
—
2,626
—
Hand-in-Hand
500
—
—
—
500
—
St Andrews Meals
700
—
—
—
700
—
Hall Letting Deposits
50
—
—
—
50
100|
|---|---|
||1,135
—
—
—
1,135
283|
||5,102
—
—
—
5,102
6,006
2,626
—
—
—
2,626
—
500
—
—
—
500
—
700
—
—
—
700
—|
||50
—
—
—
50
100|
|Total|3,876
—
—
—
3,876
100|
|**INCOME TOTAL**|174,453
50,000
—
—
224,453
176,091|
_7_
## **EXPENDITURE**
## **Cost of generating funds - Cost of generating voluntary income**
|Costs of fetes & other events
Investment management costs
Total
**Charitable activities**
Brunch & Bounce
Cheeky Cherubs
Youth Club
Make & Take
Compassion UK
Home mission
Night Shelter
Hand in Hand
Common Fund
LDF Fees
Occasional ofce fees
Assistant staf costs
Children & Family Pastor
Working expenses of incumbent
Water rates - vicarage
Vicar's telephone
Parish training and mission
Education
Church running - insurance
Copyright & Music costs
Church maintenance
Cleaning
Church running - electric
Church running - gas
Church running - water
Upkeep of services
Childrens Sunday expenses
Christmas Activities
Bookstall costs
Printing & Copying & Stationery
Church ofce - telephone
Administration
Church major repairs - structure
Church major repairs -
installation
Church interior and exterior
decorating
Hall + interior and exterior
decorating
85 Cheverton property upkeep
Total
**Governance costs**
Governance costs
examination/audit fee
Total|1,346
—
—
—
1,346
2,355|
|---|---|
||4,435
—
—
—
4,435
4,758|
||5,781
—
—
—
5,781
7,113
121
—
—
—
121
888
47
—
—
—
47
274
117
—
—
—
117
1,454
—
—
—
—
—
(33)
1,308
—
—
—
1,308
1,250
1,047
—
—
—
1,047
(22)
2,840
—
—
—
2,840
2,945
870
—
—
—
870
3,515
70,000
—
—
—
70,000
67,000
—
—
—
—
—
165
410
—
—
—
410
131
4,200
—
—
—
4,200
4,486
25,374
—
—
—
25,374
22,716
177
—
—
—
177
545
716
—
—
—
716
702
222
—
—
—
222
348
1,228
—
—
—
1,228
330
—
—
—
—
—
7
4,281
—
—
—
4,281
4,210
352
—
—
—
352
352
4,116
—
—
—
4,116
1,798
3,072
—
—
—
3,072
3,183
1,592
—
—
—
1,592
2,129
3,350
—
—
—
3,350
4,168
190
—
—
—
190
95
142
—
—
—
142
1,868
78
—
—
—
78
(9)
443
—
—
—
443
873
—
—
—
—
—
(50)
1,058
—
—
—
1,058
1,199
759
—
—
—
759
1,299
1,467
—
—
—
1,467
441
4,914
—
—
—
4,914
2,452
—
—
—
—
—
13,452
—
—
—
—
—
4,800
6,102
—
—
—
6,102
—|
||1,487
—
—
—
1,487
2,220|
||142,080
—
—
—
142,080
151,184|
||500
—
—
—
500
500|
||500
—
—
—
500
500|
_8_
|**Depreciation - Plant and Machinery Depreciation**
Plant & Machinery Depreciation
5,531
—
—
—
5,531
5,531
Total
5,531
—
—
—
5,531
5,531
**Depreciation - Fixtures and Fittings Depreciation**
Fixtures & Fittings
5,099
—
—
—
5,099
2,738|**Depreciation - Plant and Machinery Depreciation**
Plant & Machinery Depreciation
5,531
—
—
—
5,531
5,531
Total
5,531
—
—
—
5,531
5,531
**Depreciation - Fixtures and Fittings Depreciation**
Fixtures & Fittings
5,099
—
—
—
5,099
2,738|
|---|---|
||5,531
—
—
—
5,531
5,531|
||5,531
—
—
—
5,531
5,531
**Fittings Depreciation**|
||5,099
—
—
—
5,099
2,738|
|Total|5,099
—
—
—
5,099
2,738|
|**EXPENDITURE TOTAL**|158,991
—
—
—
158,991
167,066|
|||
|**GRAND TOTAL**|15,462
50,000
—
—
65,462
9,025|
_9_