## **St Andrew’s Whitehall Park** # **End of Year Financial Statements** **Year ending 31[st] December 2022** Whitehall Park N19 3TN Registered Charity Number 1152160 _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 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: - 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_ ## **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. _3_ ## **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. _4_ 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: - 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. - A new Safeguarding officer was appointed and we also hosted our first group training session, offered to the PCC and kids church volunteers. - - 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: _5_ 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| ||**162,909**
**—**
**—**
**—**
**162,909**
**334,151**| ||**(17,411)**
**—**
**—**
**—**
**(17,411)**
**(161,040)**
(6,891)
—
—
—
(6,891)
1,917| ||**(24,302)**
**—**
**—**
**—**
**(24,302)**
**(159,124)**| ||**1,065,266**
**153,062**
**—**
**—**
**1,218,328**
**1,377,452**| ||**1,040,964**
**153,062**
**—**
**—**
**1,194,026**
**1,218,328**| _7_ ## **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| ||**26,459**
**40,681**
2,911
3,459| ||**2,911**
**3,459**| ||**1,194,026**
**1,218,328**| ||(17,411)
(161,040)
1,218,328
1,377,452
(6,891)
1,917| ||**1,194,026**
**1,218,328**
1,040,964
1,065,266
153,062
153,062
—
—
—
—| ||**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| ||**2,295**
**—**
**—**
**—**
**—**
100,767
—
—
—
—|**—**
**2,295**
—
100,767| ||**100,767**
**—**
**—**
**—**
**—**
1,065,266
145,498
162,909
—
—|**—**
**100,767**
(6,891)
1,040,964| ||**1,065,266**
**145,498**
**162,909**
**—**
**—**|**(6,891)**
**1,040,964**| ||**1,218,328**
**145,498**
**162,909**
**—**
**—**|**(6,891)**
**1,194,026**| _8_ **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| |||14,643
5,653
11
9
34,870
34,398| |||34,881
34,407
382
334
147
89
1,470
345
950
976| ||2,950
—
—
—
—
—
—
—
305
—
—
—
300
—
—
—|2,950
1,743
—
3,125
305
3,704
300
50| ||605
—
—
—|605
6,880| |**INCOME TOTAL**|145,498
—
—
—|145,498
173,110| _9_ ## **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| ||142,177
—
—
—
650
—
—
—|142,177
317,236
650
650| |||650
650
5,531
5,331| |||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)| _10_