St Andrew’s Whitehall Park
End of Year Financial Statements
Year ending 31[st] December 2022
Whitehall Park N19 3TN Registered Charity Number 1152160
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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 2022 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:
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Examine the accounts under section 145 of the 2011 Act);
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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
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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:
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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 comply with the accounting requirements of the 2011 Act 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.
Kevin Ogilvie
Charity Bookkeeping and Examination Services 13 Evelyns Close, Hillingdon, Middlesex, UB8 3LR
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TRUSTEE’S REPORT
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 M Ray (Warden) - ex officio Ms S Hallam (Warden & Treasurer) - ex officio Ms F Alty (Licensed Lay Minister & -ex officio Synod Rep) Ms L Macfarlane (Children’s - co-opted Champion) Ms K Hansson (Vice Chair) Ms E Marriott Ms J King (PCC Secretary) Ms J Ryan Mr J Thresher 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 M Ray (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.
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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 2022 was 49.
ACHIEVEMENT AND PERFORMANCE
Six meetings and one extra-ordinary meeting of the St Andrew's PCC were held on 18 January, 08 March, 26 May, 12 June (Extra-Ordinary), 24 July, 06 October and 08 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 2022 was £ 44510. Our regular St Peter’s Fund contributions ceased part way through 2021 due to emergency building work needing to be undertaken at St Peter’s. This loss of income meant that our Common Fund contribution was recalculated in consultation with the Diocese of London Finance Board. Our 2022 Common Fund contribution was to be £50400, but because the St Peters work wasn’t completed on time and within budget, a further reduction was required. Our contribution for 2023 will be £60,000. We are committed to increasing our Common Fund contribution in the future as it is essential for the support of our clergy. Hopefully it might be possible to increase our 2023 contribution.
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
Summary of achievements
Loving God- 2022 marked a year with more consistency in terms of our ability to gather as a church community in the building and in homes. Our worship returned to a more usual pattern of weekly in person meetings, with the option of join in online. We have continued our weekly and monthly patterns of prayers, meeting in the chapel and on Zoom for Tuesday morning prayer and we restarted our monthly evening prayer meetings, also joining in with the ‘Stepney Lives’ termly gatherings, hosted in various churches in the Stepney Area. It’s been a joy to rebuild that sense of Loving God together in physical spaces.
Building Community - Regathering has meant that most of our community spaces have flourished again, in particular our baby and toddler stay and play; the desire for people to have space to be together was evident and coupled with the rising cost of living, having a warm space to meet and be together seemed more important than ever.
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Our Lifegroups returned to meeting in homes, with the noticeable challenge of people experiencing pressures on their time.
The return of other community traditions like shared lunches and parties were welcomed with enthusiasm.
Mission & Service- New projects that began in 2021 were developed and continued. This included our commitment to Eco Church. We celebrated becoming a bronze award winner and the eco garden was maintained by a dedicated group. St Andrew’s Meals continued to build positive relationships with the local schools and with the rising cost of living, became an important contribution to families in the local area. St Andrew’s also responded to the rising cost of living by starting a Warm Space café on a Wednesday afternoon, offering lunch, hot drinks and community space. The PCC commissioned a new giving subcommittee responsible for making recommendations to the PCC about our external giving. We committed to giving 10% of our collection to external charities in line with our own vision and values. We also hosted some larger community events this year, in particular a street party of the Platinum Jubilee.
Other key discussions and developments through the PCC:
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In relation to the fabric of our building, we completed the plans and fundraising for our access project, making improvements to our main entrance and installing a new access ramp, with a start and completion date of spring 2023. We also installed improved AV equipment to improve the experience of our worship services in the building and online. Thanks go to Cloudesley for significant grants, making these projects possible.
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A new Safeguarding officer was appointed and we also hosted our first group training session, offered to the PCC and kids church volunteers.
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Provision was made to keep our staff salary in line with the London Living Wage.
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 St Peter’s Asset Management Group (formerly Upper Holloway Team PCC) manages the lettings of the former St Peter's church hall and two flats within the former St Peter's church building on behalf of the Archway Group Ministry. A reserve fund of £40,000 to address emergency repairs to these buildings is held in a CBF Deposit Fund account in the name of 'Upper Holloway St Peters PCC'. Should there ever be a move to re-launch St Peter's church, a portion of these funds would be used for such a purpose. No further unallocated reserves are held and all additional funds are disbursed periodically and equally to the 3 churches in the Group to be used at the discretion of the PCC of each church.
Approved by order of the board of trustees on and signed on its behalf by:
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Rev S Clarke (Chair) - Trustee
Statement of Financial Activities
| Unrestricted Designated Restricted Endowment Total Prior year funds funds funds funds funds total funds |
|
|---|---|
| Incoming resources Incoming resources from generated funds Voluntary income Activities for generating funds Investment income Incoming resources from charitable activities Other incoming resources Total income Resources used Cost of generating funds Cost of generating voluntary income Charitable activities Governance costs Depreciation Plant and Machinery Depreciation Fixtures and Fittings Depreciation Total expenditure Net income / (expenditure) resources before transfer Other recognised gains / losses Gains on revaluation, fixed assets, charity's own use Net movement in funds Total funds brought forward Total funds carried forward |
92,419 — — — 92,419 124,428 14,643 — — — 14,643 5,653 34,881 — — — 34,881 34,407 2,950 — — — 2,950 1,743 605 — — — 605 6,880 |
| 145,498 — — — 145,498 173,110 9,453 — — — 9,453 5,835 142,177 — — — 142,177 317,236 650 — — — 650 650 5,531 — — — 5,531 5,331 5,098 — — — 5,098 5,099 |
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| 162,909 — — — 162,909 334,151 |
|
| (17,411) — — — (17,411) (161,040) (6,891) — — — (6,891) 1,917 |
|
| (24,302) — — — (24,302) (159,124) |
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| 1,065,266 153,062 — — 1,218,328 1,377,452 |
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| 1,040,964 153,062 — — 1,194,026 1,218,328 |
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Balance sheet
| Class and code Description |
This year Last year |
|---|---|
| Fixed assets 6420 Property 6430 Plant & Machinery 6431 Plant & Machinery Depreciation 6440 Fixtures & Fittings - Cost 6441 Fixtures & Fittings Depreciation Total Fixed assets Current assets 6501 Barclays Current Account 6502 Barclays Saver Account 6505 Youth Fund 6506 Youth Fund Reserve Z05 Accounts Receivable Total Current assets Liabilities Z04 Accounts Payable Total Liabilities Net Asset surplus(deficit) Reserves Excess / (deficit) to date Z01 Starting balances Z03 Gains and losses own use Total Reserves Represented by funds Unrestricted Designated Restricted Endowment Total |
1,100,000 1,100,000 110,623 110,623 (49,050) (43,519) 26,202 26,202 (17,297) (12,199) |
| 1,170,477 1,181,106 19,090 5,017 10,010 28,254 — — — — (2,641) 7,410 |
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| 26,459 40,681 2,911 3,459 |
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| 2,911 3,459 |
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| 1,194,026 1,218,328 |
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| (17,411) (161,040) 1,218,328 1,377,452 (6,891) 1,917 |
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| 1,194,026 1,218,328 1,040,964 1,065,266 153,062 153,062 — — — — |
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| 1,194,026 1,218,328 |
Fund movement by type
| Legacy - Legacy Fund Designated Sub-total for Legacy NightShelter - Night Shelter Designated Sub-total for NightShelter Youth - Children & Families Designated Sub-total for Youth General - General fund Unrestricted Sub-total for General Grand total |
Opening Incoming Outgoing Transfers Gains/losses Journals Closing 50,000 — — — — — 50,000 |
Opening Incoming Outgoing Transfers Gains/losses Journals Closing 50,000 — — — — — 50,000 |
|---|---|---|
| 50,000 — — — — 2,295 — — — — |
— 50,000 — 2,295 |
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| 2,295 — — — — 100,767 — — — — |
— 2,295 — 100,767 |
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| 100,767 — — — — 1,065,266 145,498 162,909 — — |
— 100,767 (6,891) 1,040,964 |
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| 1,065,266 145,498 162,909 — — |
(6,891) 1,040,964 |
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| 1,218,328 145,498 162,909 — — |
(6,891) 1,194,026 |
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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 14,485 — — — Gift Aid - Envelopes 105 — — — Other planned giving 13,341 — — — Tax recoverable on Gift Aid 10,247 — — — Loose plate collections 1,413 — — — Regular gift days 7,360 — — — Other 1,346 — — — One-off Gift Aid gifts 6,778 — — — Donations appeals etc 3,431 — — — Legacies — — — — Recurring grants 21,000 — — — Other funds generated 1,050 — — — Non-recurring one-off grants 11,864 — — — Total 92,419 — — — Incoming resources from generated funds - Activities for generating funds Church hall lettings - fund raising 14,643 — — — Total 14,643 — — — Incoming resources from generated funds - Investment income Bank and building society interest 11 — — — 85 Cheverton Rent 34,870 — — — Total 34,881 — — — Incoming resources from charitable activities Dads & Kids 382 — — — Brunch & Bounce 147 — — — Cheeky Cherubs 1,470 — — — Fees for weddings and funerals 950 — — — Total 2,950 — — — Other incoming resources Hand-in-Hand — — — — St Andrews Meals 305 — — — Hall Letting Deposits 300 — — — Total 605 — — — |
Incoming resources from generated funds - Voluntary income Gift Aid - Bank 14,485 — — — Gift Aid - Envelopes 105 — — — Other planned giving 13,341 — — — Tax recoverable on Gift Aid 10,247 — — — Loose plate collections 1,413 — — — Regular gift days 7,360 — — — Other 1,346 — — — One-off Gift Aid gifts 6,778 — — — Donations appeals etc 3,431 — — — Legacies — — — — Recurring grants 21,000 — — — Other funds generated 1,050 — — — Non-recurring one-off grants 11,864 — — — Total 92,419 — — — Incoming resources from generated funds - Activities for generating funds Church hall lettings - fund raising 14,643 — — — Total 14,643 — — — Incoming resources from generated funds - Investment income Bank and building society interest 11 — — — 85 Cheverton Rent 34,870 — — — Total 34,881 — — — Incoming resources from charitable activities Dads & Kids 382 — — — Brunch & Bounce 147 — — — Cheeky Cherubs 1,470 — — — Fees for weddings and funerals 950 — — — Total 2,950 — — — Other incoming resources Hand-in-Hand — — — — St Andrews Meals 305 — — — Hall Letting Deposits 300 — — — Total 605 — — — |
14,485 4,685 105 6,687 13,341 13,811 10,247 10,668 1,413 795 7,360 16,315 1,346 495 6,778 11,148 3,431 1,970 — 11,000 21,000 11,000 1,050 155 11,864 35,700 |
|---|---|---|
| 92,419 124,428 14,643 5,653 |
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| 14,643 5,653 11 9 34,870 34,398 |
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| 34,881 34,407 382 334 147 89 1,470 345 950 976 |
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| 2,950 — — — — — — — 305 — — — 300 — — — |
2,950 1,743 — 3,125 305 3,704 300 50 |
|
| 605 — — — |
605 6,880 |
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| INCOME TOTAL | 145,498 — — — |
145,498 173,110 |
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EXPENDITURE
Cost of generating funds - Cost of generating voluntary income
| Cost of generating funds - Cost of generating voluntary income | generating voluntary income | |
|---|---|---|
| Costs of fetes & other events 2,121 — — — Investment management costs 7,332 — — — Total 9,453 — — — Charitable activities Brunch & Bounce 738 — — — Cheeky Cherubs 828 — — — Youth Club 15 — — — Make & Take 252 — — — Giving to missionary societies 2,560 — — — Compassion UK 1,344 — — — Giving - relief and development agencies 244 — — — Home mission 3,385 — — — Hand in Hand 802 — — — St Andrews Meals 261 — — — Secular charities 96 — — — Common Fund 44,510 — — — Occasional office fees 143 — — — Children & Family Pastor 26,110 — — — Working expenses of incumbent 142 — — — Water rates - vicarage 778 — — — Vicar's telephone 440 — — — Parish training and mission 819 — — — Church running - insurance 4,248 — — — Copyright & Music costs 411 — — — Church maintenance 2,638 — — — Cleaning 4,512 — — — Church running - electric 3,483 — — — Church running - gas 6,313 — — — Church running - water 127 — — — Upkeep of services 830 — — — Childrens Sunday expenses 140 — — — Upkeep of churchyard 1,890 — — — Christmas Activities 651 — — — Printing & Copying & Stationery 900 — — — Church office - telephone 587 — — — Administration 777 — — — Church major repairs - structure 788 — — — Church interior and exterior decorating 2,400 — — — Hall + major repairs - structure — — — — Hall + major repairs - installation 11,595 — — — 85 Cheverton property upkeep 16,421 — — — Total 142,177 — — — Governance costs Governance costs examination/audit fee 650 — — — Total 650 — — — Depreciation - Plant and Machinery Depreciation Plant & Machinery Depreciation 5,531 — — — Total 5,531 — — — Depreciation - Fixtures and Fittings Depreciation Fixtures & Fittings Depreciation 5,098 — — — Total 5,098 — — — |
2,121 — — — 7,332 — — — |
2,121 105 7,332 5,730 |
| 9,453 — — — 738 — — — 828 — — — 15 — — — 252 — — — 2,560 — — — 1,344 — — — 244 — — — 3,385 — — — 802 — — — 261 — — — 96 — — — 44,510 — — — 143 — — — 26,110 — — — 142 — — — 778 — — — 440 — — — 819 — — — 4,248 — — — 411 — — — 2,638 — — — 4,512 — — — 3,483 — — — 6,313 — — — 127 — — — 830 — — — 140 — — — 1,890 — — — 651 — — — 900 — — — 587 — — — 777 — — — 788 — — — 2,400 — — — — — — — 11,595 — — — 16,421 — — — |
9,453 5,835 738 75 828 102 15 — 252 159 2,560 — 1,344 1,344 244 — 3,385 918 802 905 261 261 96 — 44,510 62,334 143 — 26,110 23,236 142 165 778 749 440 389 819 158 4,248 4,114 411 383 2,638 2,961 4,512 3,643 3,483 1,881 6,313 5,273 127 72 830 1,905 140 138 1,890 1,807 651 634 900 494 587 745 777 438 788 — 2,400 — — 199,898 11,595 — 16,421 2,057 |
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| 142,177 — — — 650 — — — |
142,177 317,236 650 650 |
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| 650 650 5,531 5,331 |
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| 5,531 5,331 5,098 5,099 |
||
| 5,098 — — — |
5,098 5,099 |
|
| EXPENDITURE TOTAL | 162,909 — — — |
162,909 334,151 |
| GRAND TOTAL | (17,411) — — — |
(17,411) (161,040) |
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