## **St Andrew’s Church Whitehall Park** ## **End of Year Financial Statements** ## **Year ending 2021** ] _Page 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 2021 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 _Page 2_ The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. 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 -ex officio Chair & interim Safeguarding Officer) Ms K Hansson (Warden & Vice -ex officio Chair) Ms S Hallam (Warden & - ex officio Treasurer) Ms F Alty (Licensed Lay -ex officio Minister & Synod Rep) Ms L Macfarlane (Children’s - co-opted Champion) Ms E Marriott (Deputy Warden) Ms J King (Safeguarding Officer) Ms J Ryan Mr J Thresher Mr W Kuledormey Mr C Bailey The members of PCC act as Trustees except for any nonvoting/ 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 F Alty (Licensed Lay Minister) Ms L Macfarlane _Page 3_ 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 2021 was 48. ## **ACHIEVEMENT AND PERFORMANCE** Six meetings and one extra-ordinary meeting of the St Andrew's PCC were held on 25 January, 02 February (Extra-Ordinary), 23 March, 13 July, 28 September and 09 November. Standing Committee Meetings were held on a mostly weekly basis and took place after Morning Prayer on a Tuesday, in the form of a regular staff meeting. Common Fund contribution for 2021 was £ 70,000. This figure remained the same as 2020 due to a more restricted budget because of the pandemic and extensive planned reordering works in 2021. However, our regular St Peter’s Fund contributions ceased part way through the year due to emergency building work needing to be undertaken at St Peter’s. Due to this loss of income our Common Fund contribution was recalculated to £62334 in consultation with the Diocese of London Finance Board. In 2022 our Common Fund contribution will be £50400, reduced to £15,000 for the first six months. Assuming that the St Peters work is completed on time and within budget, the second six monthly payments will be £5,900, which is a small increase on our previous monthly contribution. We are committed to increasing our Common Fund contribution in the future. Vision and Values Our values, vision and mission statement: ## **Values** Worship & Prayer Discipleship & Community Mission & Service ## **St Andrew’s Vision:** Loving God | Building Community | Celebrating Life ## **St Andrew’s Mission Statement** Celebrate life with God and one another by becoming disciples of Jesus who seek transformation in our lives, our community and beyond. _Page 4_ ## **Summary of achievements** **Loving God-** This was another year that was dominated by the COVID pandemic. We began the year with a recommended lock-down and so were back online for all worship, prayer and discipleship. The PCC made the decision to return to online only services and activities, through the recommendation of the Bishop and Mayor of London. The decision to return to Zoom was made so that the majority of people could stay connected and involved in our services. By Easter we had returned to worship services in the building, with the option to join in online, via YouTube. This mixed-mode approach remained throughout 2021 and offering an online livestream with playback will remain a feature of St Andrew’s for the foreseeable future. **Building Community** - Through much of the year all midweek activities needed to be online as restrictions recommended minimal in person contact. However, we continued with our commitment to Tuesday Morning Prayer and Thursday Evening Life groups, making sure that something was available most weeks. 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 socialize. New facilities, completed during the first half of 2021, have positioned St Andrew’s to fulfil its vision to be a community hub in the Whitehall Park area and we saw many people using our facilities in the latter part of the year, with an increase in bookings and long-term hall hires. We’ve also been able to return to hosting many of our usual activities in the second half of the year, with a memorable pancake party and Christmas events and services. **Mission & Service-** Due to restrictions it was not possible to host the Night shelter in 2021, as it was deemed not to be safe for the guests or volunteers. Many of our usual outreach events and midweek activities had to be postponed in their traditional form for the first half of the year. Creative endeavours from our youth worker meant that reimagined gatherings were possible, an example of this was an outdoor easter egg hunt around the parish. The pandemic also meant an opportunity for new areas of mission and service to emerge. We began a new partnership with local schools and family centres. ‘St Andrew’s Meals’ provide simple, healthy fun meal boxes for a family of up to four people. The aim is that young people can choose from a selection of four or five tasty meals and the recipe cards are engaging. By the end of 2021 we grew this project, partnering with 2 school and a community centre. We also became an official eco church in 2021. Through the help of A Rocha and the national eco church initiative a group from St Andrew’s began an eco garden and campaigned around various care of creation projects to raise awareness an action on the climate emergency. Through these and other initiatives we were able to maintain and foster a loving presence within our neighbourhood. Other key discussions and developments through the PCC: 2021 saw the practical start and completion of our redevelopment project to refurbish the north side of the hall section of our building. This involved extensive reordering works to this section- the relocation and expansion of the kitchen, replacing the toilets, to include an accessible toilet with baby change and shower room and 3 new unisex toilets. The relocation of the kitchen also made way for a new small meeting room. This was much needed work, and it was wonderful to see these new facilities being used in the second half of 2021. Through our work with Matthew Lloyd Architects, we also appointed a new architect, Alex Sherratt. Our grateful thanks go to Robert George for his many years of service at St Andrew’s. With the new facilities brought the opportunity to set up a few new long-term hire agreements for local clubs and music tuition, all agreed through the PCC. _Page 5_ A Safeguarding review was undertaken by our interim safeguarding officer and children’s champion and improvements made to improve our recruitment processes and rebuild our volunteer team coming out of lockdown. A new church management and website agreement was put in place. ‘Church Hubb’ offered a more cost-effective website and database hosting solution, with added safeguarding and GDPR improvements. ## **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. 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. £10,000 to support the re-launch of St Peter's church money is held in a CBF Deposit Fund account in the name of 'Upper Holloway St Peters PCC'. St Peter’s Asset Management Group are reviewing whether it is appropriate to hold the funds specifically for a church relaunch. The PCC is aware of the review but in the meantime, agreed to holding the reserve for the relaunch. Approved by order of the board of trustees on and signed on its behalf by: Rev S Clarke (Chair) - Trustee _Page 6_ **UnrestrictedRestrictedEndowment Total 2020** ## **Statement of Financial Activities** |**Incoming resources**|| |---|---| |Incoming resources from generated
funds|| |Voluntary income|124,428
—
—
124,428
173,100| |Activities for generating funds|5,653
—
—
5,653
8,136| |Investment income|34,407
—
—
34,407
34,239| |Incoming resources from charitable
activities|1,743
—
—
1,743
5,102| |Other incoming resources|6,880
—
—
6,880
3,876| |**Total income**|**173,11**
**0**
**—**
**—**
**173,11**
**0**
**224,45**
**3**| ||| |**Resources used**|| |Cost of generating funds|| |Cost of generating voluntary
income|5,835
—
—
5,835
5,781| |Charitable activities|317,290
—
—
317,290
142,080| |Governance costs|650
—
—
650
500| |Depreciation|| |Plant and Machinery Depreciation|5,331
—
—
5,331
5,531| |Fixtures and Fittings Depreciation|5,099
—
—
5,099
5,099| |**Total expenditure**|**334,20**
**4**
**—**
**—**
**334,20**
**4**
**158,99**
**1**| ||| |**Net income / (expenditure)**
**resources before transfer**|**(161,09**
**4)**
**—**
**—**
**(161,09**
**4)**
**65,462**| ||| |**Transfers**|| |Gross transfers between funds - in|—
—
—
—
37,149| |Gross transfers between funds - out|—
—
—
—
(37,149)| |**Other recognised gains / losses**|| _Page 7_ |Gains on revaluation, fxed assets,
charity's own use|1,917
—
—
1,917
—| |---|---| |**Net movement in funds**|**(159,17**
**7)**
**—**
**—**
**(159,17**
**7)**
**65,462**| ||| |**Total funds brought forward**|**1,377,4**
**52**
**—**
**—**
**1,377,4**
**52**
**212,96**
**0**| ||| |**Total funds carried forward**|**1,218,2**
**74**
**—**
**—**
**1,218,2**
**74**
**278,42**
**2**| ||| |**Represented by**|| ||| |**Unrestricted**|| |General fund|1,065,2
12
—
—
1,065,2
12
1,224,3
90| ||| |**Designated**|| |Children & Families|100,767
—
—
100,767
100,767| |Legacy Fund|50,000
—
—
50,000
50,000| |Night Shelter|4857
—
—
4857
2,295| |Hand in Hand|2563
2563| |**Balance sheet**
**Class and code**
**Description**
**This year**
**Last**
**year**|**Balance sheet**
**Class and code**
**Description**
**This year**
**Last**
**year**| |---|---| ||| ||| |**Fixed assets**|| |6420
Property|1,100,0
00
1,100,0
00| |6430
Plant & Machinery|110,623
110,623| |6431
Plant & Machinery Depreciation|(43,519
)
(38,188
)| |6440
Fixtures & Fittings - Cost|26,202
26,202| |6441
Fixtures & Fittings Depreciation|(12,199
)
(7,101)| |**Total Fixed assets**|**1,181,1**
**06**
**1,191,5**
**36**| ||| |**Current assets**|| |6501
Barclays Current Account|4,963
(1,753)| |6502
Barclays Saver Account|28,254
165,321| |6505
Youth Fund|—
1,248| |6506
Youth Fund Reserve|—
35| |Z05
Accounts Receivable|7,410
23,435| |**Total Current assets**|**40,627**
**188,28**
**7**| ||| |**Liabilities**|| _Page 8_ |Z04
Accounts Payable|3,459
2,371| |---|---| |**Total Liabilities**|**3,459**
**2,371**| ||| |**Net Asset surplus(defcit)**|**1,218,2**
**74**
**1,377,4**
**52**| ||| |**Reserves**|| |Excess / (defcit) to date|(161,09
4)
65,462| |Z01
Starting balances|1,377,4
52
1,311,9
90| |Z03
Gains and losses own use|1,917
—| |**Total Reserves**|**1,218,2**
**74**
**1,377,4**
**52**| ||| ||| |**Represented by funds**|| |Unrestricted|1,065,2
12
1,224,3
90| |Designated|153,062
153,062| |Restricted|—
—| |Endowment|—
—| |**Total**|**1,218,2**
**74**
**1,377,4**
**52**| ||| ## **Statement of assets and liabilities** |**year**|**GeneralDesignatedRestrictedEndowmentThis**
**Last year**| |---|---| |**Fixed assets - Tangible**
**assets**|| |Property -|1,100,0
00
—
—
—
1,100,0
00
1,100,0
00| |Plant & Machinery -|110,62
3
—
—
—
110,62
3
110,62
3| |Plant & Machinery
Depreciation -|(43,519
)
—
—
—
(43,519
)
(38,188
)| |Fixtures & Fittings - Cost -|26,202
—
—
—
26,202
26,202| |Fixtures & Fittings
Depreciation -|(12,199
)
—
—
—
(12,199
)
(7,101)| |**Totals**|**1,181,1**
**06**
**—**
**—**
**—**
**1,181,1**
**06**
**1,191,5**
**36**| ||| |**Current assets - Cash at**
**bank and in hand**|| |Barclays Current Account -|(124,23
129,43
(235)
—
4,963
(1,753)| _Page 9_ ||8)
5| |---|---| |Barclays Saver Account -|28,019
—
235
—
28,254
165,32
1| |Youth Fund -|(23,597
)
23,597
—
—
—
1,248| |Youth Fund Reserve -|(30)
30
—
—
—
35| |**Totals**|**(119,8**
**45)**
**153,06**
**2**
**—**
**—**
**33,217**
**164,85**
**1**| ||| |**Current assets - Debtors**|| |Accounts Receivable -|7,410
—
—
—
7,410
23,435| |**Totals**|**7,410**
**—**
**—**
**—**
**7,410**
**23,435**| ||| |**Liabilities - Creditors:**
**Amounts falling due in**
**one year**|| |Accounts Payable -|3,459
—
—
—
3,459
2,371| |**Totals**|**3,459**
**—**
**—**
**—**
**3,459**
**2,371**| ||| |**Grand total**|**1,065,2**
**12**
**153,06**
**2**
**—**
**—**
**1,218,2**
**74**
**1,377,4**
**52**| ||| ## **Analysis of income and expenditure** **Total Unrestricted Designated Restricted Endowment This yearLast year** ## **INCOME AND ENDOWMENTS** ## **Incoming resources from generated funds - Voluntary income** |Gift Aid - Bank|4,685|—|—|—|4,685|3,150| |---|---|---|---|---|---|---| |Gift Aid - Envelopes|6,687|—|—|—|6,687|7,174| |Other planned giving|13,811|—|—|—|13,811|16,235| |Tax recoverable on Gift|10,668|—|—|—|10,668|12,265| _Page 10_ |Aid
Loose plate collections
795
—
—
—
795
859
Regular gift days
16,315
—
—
—
16,315
16,850
Other
495
—
—
—
495
476
One-of Gift Aid gifts
11,148
—
—
—
11,148
10,029
Donations appeals etc
1,970
—
—
—
1,970
1,745
Legacies
11,000
—
—
—
11,000
50,000
Recurring grants
11,000
—
—
—
11,000
29,800
Other funds generated
155
—
—
—
155
5,019
Non-recurring one-of
grants
35,700
—
—
—
35,700
19,500
Total
124,428
—
—
—
124,428
173,100
**Incoming resources from generated funds - Activities for generating funds**
Church Lettings
—
—
—
—
—
1,000
Church hall lettings -
fund raising
5,653
—
—
—
5,653
7,136
Total
5,653
—
—
—
5,653
8,136
**Incoming resources from generated funds - Investment income**
Bank and building
society interest
9
—
—
—
9
204
85 Cheverton Rent
34,398
—
—
—
34,398
34,035
Total
34,407
—
—
—
34,407
34,239
**Incoming resources from charitable activities**
Dads & Kids
334
—
—
—
334
206
Church hall lettings - objectives
—
—
—
—
—
3,395
Brunch & Bounce
89
—
—
—
89
143
Cheeky Cherubs
345
—
—
—
345
223
Fees for weddings and funerals
976
—
—
—
976
1,135
Total
1,743
—
—
—
1,743
5,102
**Other incoming resources**
Night shelter
—
—
—
—
—
2,626
Hand-in-Hand
3,125
—
—
—
3,125
500
St Andrews Meals
3,704
—
—
—
3,704
700
Hall Letting Deposits
50
—
—
—
50
50|795
—
—
—
795
859
16,315
—
—
—
16,315
16,850
495
—
—
—
495
476
11,148
—
—
—
11,148
10,029
1,970
—
—
—
1,970
1,745
11,000
—
—
—
11,000
50,000
11,000
—
—
—
11,000
29,800
155
—
—
—
155
5,019| |---|---| ||35,700
—
—
—
35,700
19,500| ||976
—
—
—
976
1,135| ||1,743
—
—
—
1,743
5,102
—
—
—
—
—
2,626
3,125
—
—
—
3,125
500
3,704
—
—
—
3,704
700| ||50
—
—
—
50
50| |Total|6,880
—
—
—
6,880
3,876| |**INCOME TOTAL**|173,110
—
—
—
173,110
224,453| ## **EXPENDITURE** |**EXPENDITURE**|**EXPENDITURE**|**EXPENDITURE**|**EXPENDITURE**|||| |---|---|---|---|---|---|---| |**Cost of generating funds - Cost of generating voluntary income**||||||| |Costs of fetes & other events|105|—|—|—|105|1,346| |Investment management costs|5,730|—|—|—|5,730|4,435| |Total|5,835|—|—|—|5,835|5,781| |**Charitable activities**||||||| |Brunch & Bounce|75|—|—|—|75|121| |Cheeky Cherubs|102|—|—|—|102|47| |Youth Club|—|—|—|—|—|117| |Make & Take|159|—|—|—|159|—| _Page 11_ |Compassion UK
1,344
—
—
—
1,344
1,308
Home mission
918
—
—
—
918
1,047
Night Shelter
—
—
—
—
—
2,840
Hand in Hand
905
—
—
—
905
870
St Andrews Meals
261
—
—
—
261
—
Common Fund
62,334
—
—
—
62,334
70,000
Occasional ofce fees
—
—
—
—
—
410
Assistant staf costs
—
—
—
—
—
4,200
Children & Family Pastor
23,236
—
—
—
23,236
25,374
Working expenses of incumbent
165
—
—
—
165
177
Water rates - vicarage
749
—
—
—
749
716
Vicar's telephone
389
—
—
—
389
222
Parish training and mission
158
—
—
—
158
1,228
Church running - insurance
4,114
—
—
—
4,114
4,281
Copyright & Music costs
383
—
—
—
383
352
Church maintenance
2,961
—
—
—
2,961
4,116
Cleaning
3,643
—
—
—
3,643
3,072
Church running - electric
1,881
—
—
—
1,881
1,592
Church running - gas
5,273
—
—
—
5,273
3,350
Church running - water
72
—
—
—
72
190
Upkeep of services
1,905
—
—
—
1,905
142
Childrens Sunday expenses
138
—
—
—
138
78
Upkeep of churchyard
1,807
—
—
—
1,807
—
Christmas Activities
634
—
—
—
634
443
Printing & Copying & Stationery
548
—
—
—
548
1,058
Church ofce - telephone
745
—
—
—
745
759
Administration
438
—
—
—
438
1,467
Church major repairs - structure
—
—
—
—
—
4,914
Hall + major repairs - structure
199,898
—
—
—
199,898
—
Hall + interior and exterior
decorating
—
—
—
—
—
6,102
85 Cheverton property upkeep
2,057
—
—
—
2,057
1,487
Total
317,290
—
—
—
317,290
142,080
**Governance costs**
Governance costs
examination/audit fee
650
—
—
—
650
500
Total
650
—
—
—
650
500
**Depreciation - Plant and Machinery Depreciation**
Plant & Machinery Depreciation
5,331
—
—
—
5,331
5,531
Total
5,331
—
—
—
5,331
5,531
**Depreciation - Fixtures and Fittings Depreciation**
Fixtures & Fittings Depreciation
5,099
—
—
—
5,099
5,099|1,344
—
—
—
1,344
1,308
918
—
—
—
918
1,047
—
—
—
—
—
2,840
905
—
—
—
905
870
261
—
—
—
261
—
62,334
—
—
—
62,334
70,000
—
—
—
—
—
410
—
—
—
—
—
4,200
23,236
—
—
—
23,236
25,374
165
—
—
—
165
177
749
—
—
—
749
716
389
—
—
—
389
222
158
—
—
—
158
1,228
4,114
—
—
—
4,114
4,281
383
—
—
—
383
352
2,961
—
—
—
2,961
4,116
3,643
—
—
—
3,643
3,072
1,881
—
—
—
1,881
1,592
5,273
—
—
—
5,273
3,350
72
—
—
—
72
190
1,905
—
—
—
1,905
142
138
—
—
—
138
78
1,807
—
—
—
1,807
—
634
—
—
—
634
443
548
—
—
—
548
1,058
745
—
—
—
745
759
438
—
—
—
438
1,467
—
—
—
—
—
4,914
199,898
—
—
—
199,898
—
—
—
—
—
—
6,102| |---|---| ||2,057
—
—
—
2,057
1,487| ||317,290
—
—
—
317,290
142,080| ||650
—
—
—
650
500| ||5,331
—
—
—
5,331
5,531| ||5,331
—
—
—
5,331
5,531
**Fittings Depreciation**| ||5,099
—
—
—
5,099
5,099| |Total|5,099
—
—
—
5,099
5,099| |**EXPENDITURE TOTAL**|334,204
—
—
—
334,204
158,991| ||| |**GRAND TOTAL**|(161,094)
—
—
—
(161,094)
65,462| _Page 12_