St Andrew’s Whitehall Park
End of Year Financial Statements Year ending 31[st] December 2023
Whitehall Park N19 3TN Registered Charity Number 1152160
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. 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) - ex officio Ms F Alty (Licensed Lay Minister & -ex officio Synod Rep) Ms L Macfarlane (Children’s - co-opted (resigned August 2023) Champion) Ms J King (PCC Secretary) Ms J Ryan (Vice/Lay Chair) Mr Jonathan Lee Dr Amy Pollard
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, treasurer 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 (Warden) Ms M Ray (Warden) Ms F Alty (Licensed Lay Minister) Ms J Ryan 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
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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 2023 was 46.
ACHIEVEMENT AND PERFORMANCE
Six meetings of the St Andrew's PCC were held on 12 May, 21 March, 15 June, 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 2023 was £60,000. We are committed to increasing our Common Fund contribution in the future as it is essential for the support the mission and ministry of the church and wider diocese.
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- Our Sunday worship is marked by a regular pattern of worship, teaching, prayer and Holy Communion. We have journeyed through the lectionary for much of the year, especially during key seasons of the year; notably Advent, Christmas, Lent and Easter. During other parts of the year we have shaped teaching series that speak into our vision and values. This year we did a series where we journeyed through the Letter of James and we revisited the foundations of faith with a teaching series on the Creed. This preceded a wonderful opportunity to invite the Bishops to St Andrew’s for baptisms and confirmations. Prayer remains at the heart of our community. We meet together each week for Morning Prayer and monthly either as a church or with the wider Stepney Churches through “Stepney @ Prayer”
Building Community - Our Lifegroups continued to meet for midweek discipleship and prayer. This year marked a changed, where we brought both groups together for a Lent Course on the theme of reconciliation. “The Difference Course” is an opportunity to discover the joy, beauty and strength of diversity. Other highlights include the Lectio Course; encouraging us to pray through the scriptures as a way of encountering God.
Mission & Service- Much of our midweek, monthly and termly outreach continued in the same way as the previous year. Weekly through Cheeky Cherubs and Hand-In-Hand. Monthly through Brunch & Bounce. Termly through seasonal events. We hosted a weekly Winter Warm Space Café in response to the rise in cost of living and in preparation for upcoming confirmations ran the Alpha Course as a way to prepare for this.
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Children and Families- Our youth and families pastor continued to provide regular Sunday School provision throughout the year, until her departure in the summer to embark on training for ordination within the Church of England. Malin Ray was able to undertake the leadership of this and with previous support from Laura has continued to manage the volunteer team.
Other key discussions and developments through the PCC:
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We reworked and updated our Mission Action Plan, creating a 5 year “Church Development Plan” with both short and long-term goals.
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The PCC were delighted to nominate Jo Ryan and Malin Ray to begin training for Licensed Lay Ministry within the Diocese.
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Responsibility for the ongoing upkeep of the fabric continued with help from Cloudesley on improving our vision for accessibility to the church building and services and a grant was obtained to have a comprehensive roofing survey completed.
-
Safeguarding remained central to the life of St Andrew’s, as a standing agenda item at each PCC. In particular Marion (PSO) and Malin (Children’s Champion) continued to improve and develop our safer recruitment procedures and Marion introduced the PCC to the Safeguarding Toolkit from the Diocese. This helps manage and keep track of safeguarding procedure and practice.
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. 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:
Rev S Clarke (Chair) - Trustee
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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 2023 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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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 Local Giving Total income Resources used Cost of generating funds Cost of generating voluntary income Investment management costs Charitable activities Children & Families Activities Governance costs Depreciation Plant and Machinery Depreciation Fixtures and Fittings Depreciation Total expenditure Net income / (expenditure) resources before transfer Transfers Gross transfers between funds - in Gross transfers between funds - out 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 |
37,849 — 8,493 — 46,342 59,611 10,903 1,185 — — 12,089 16,560 32,260 3,246 — — 35,507 34,881 416 31 — — 447 1,332 38,370 4,150 107,219 — 149,739 32,864 — — 824 — 824 249 |
| 119,799 8,612 116,536 — 244,947 145,498 20 — 408 — 427 2,121 149 — — — 149 7,332 129,340 8,612 107,111 — 245,064 124,533 1,534 — 522 — 2,056 1,716 650 — — — 650 650 11,789 — — — 11,789 5,531 — — — — — 6,258 |
|
| 143,481 8,612 108,041 — 260,134 148,140 |
|
| (23,682) 0 8,495 — (15,187) (2,642) — — — — — 153,531 — — — — — (153,531) — — — — — (4,142) |
|
| (23,682) 0 8,495 — (15,187) (6,784) |
|
| 1,211,294 — 249 — 1,211,544 1,218,328 |
|
| 1,187,612 0 8,744 — 1,196,357 1,211,544 |
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Balance sheet
| Class and code Description |
This year Last year |
|---|---|
| Fixed assets 6420 Property 6430 Plant & Machinery 6431 Plant & Machinery Deprciation 6440 Fixtures & Fittings - Cost 6441 Fixtures & Fittings Depreciation Total Fixed assets Current assets 6501 Barclays Current Account 6502 Barclays Saver Account Z05 Accounts Receivable Total Current assets Liabilities 6699 Agency collections 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 (54,581) (49,050) 37,797 37,797 (24,714) (18,457) |
| 1,169,124 1,180,913 17,114 19,090 10,105 10,010 — 2,641 |
|
| 27,219 31,741 (13) — — 1,110 |
|
| (13) 1,110 |
|
| 1,196,357 1,211,544 |
|
| (15,187) (2,642) 1,211,544 1,218,328 — (4,142) |
|
| 1,196,357 1,211,544 1,187,612 1,211,294 0 — 8,744 249 — — |
|
| 1,196,357 1,211,544 |
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Fund movement by type
| Opening Incoming Outgoing Transfers Gains/losses Journals Closing |
Opening Incoming Outgoing Transfers Gains/losses Journals Closing |
|
|---|---|---|
| Appeals - Charity fundraising Restricted Sub-total for Appeals CYworker - 2023 Gift Day - chil Restricted Sub-total for CYworker Cloudesley - Cloudesley Restricted Sub-total for Cloudesley Ed - Education Restricted Sub-total for Ed FabFund - Fabric & Heating Fun Restricted Sub-total for FabFund Flowers - Flowers - state purp Restricted Sub-total for Flowers Gifts - Internal gifts Restricted Sub-total for Gifts Legacy - Legacy Fund Designated Sub-total for Legacy MHF - Mission Hall Fund Restricted Sub-total for MHF Meals - St Andrews Meals Restricted Sub-total for Meals NightShtr - Night Shelter Designated Sub-total for NightShtr Tithe - Charity donations Designated Sub-total for Tithe Youth - Children & Families Designated Sub-total for Youth General - General fund Unrestricted Sub-total for General Grand total |
249 454 714 — — |
— (10) |
| 249 454 714 — — — 7,558 — — — |
— (10) — 7,558 |
|
| — 7,558 — — — — 104,961 104,961 — — |
— 7,558 — — |
|
| — 104,961 104,961 — — — — — — — |
— — — — |
|
| — — — — — — 750 750 — — |
— — — — |
|
| — 750 750 — — — 25 23 — — |
— — — 3 |
|
| — 25 23 — — — 370 370 — — |
— 3 — — |
|
| — 370 370 — — — — — — — |
— — — — |
|
| — — — — — — 2,258 1,132 — — |
— — — 1,126 |
|
| — 2,258 1,132 — — — 160 92 — — |
— 1,126 — 68 |
|
| — 160 92 — — — — — — — |
— 68 — — |
|
| — — — — — — 8,612 8,612 — — |
— — — 0 |
|
| — 8,612 8,612 — — — — — — — |
— 0 — — |
|
| — — — — — 1,211,294 119,799 143,481 — — |
— — — 1,187,612 |
|
| 1,211,294 119,799 143,481 — — |
— 1,187,612 |
|
| 1,211,544 244,947 260,134 — — |
— 1,196,357 |
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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 | 8,500 | — | — |
— | 8,500 | 14,485 |
| Gift Aid - Envelopes | — | — | — |
— | — | 105 |
| Parish Giving Scheme | 7,814 | — | — |
— | 7,814 | — |
| Other planned giving | 7,200 | — | — |
— | 7,200 | 13,341 |
| Loose plate collections | 1,091 | — | — |
— | 1,091 | 1,403 |
| Envelopes - Gift Aid | 465 | — | — |
— | 465 | — |
| Digital donations - Sundays | 1,883 | — | — |
— | 1,883 | — |
| St Andrews Gift Day | 3,000 | — | 7,558 |
— | 10,558 | 7,360 |
| Other | — | — | — |
— | — | 1,107 |
| One-off Gift Aid gifts | 4,010 | — | 25 |
— | 4,035 | 6,778 |
| One-off gifts w/o Gift Aid | 509 | — | 750 |
— | 1,259 | — |
| Cash donations mid-week | 371 | — | — |
— | 371 | — |
| Card donations mid-week | 862 | — | — |
— | 862 | — |
| Donations during fetes - card | 268 | — | — |
— | 268 | 3,431 |
| Donations during fetes - cash | 122 | — | — |
— | 122 | — |
| St Andrews Meals | — | — | 160 |
— | 160 | 305 |
| Tax recoverable on Gift Aid | — | — | — |
— | — | 10,247 |
| Gift Aid - PGS | 1,753 | — | — |
— | 1,753 | — |
| Other funds generated | — | — | — |
— | — | 1,050 |
| Total | 37,849 | — | 8,493 |
— | 46,342 | 59,611 |
| Incoming resources from generated funds - Activities for | generating funds | |||||
| Church hall lettings - regular | 5,551 | 583 | — |
— | 6,134 | — |
| Brunch and Bounce | — | — | — |
— | — | 147 |
| Cheeky Cherubs | — | — | — |
— | — | 1,470 |
| Church hall lettings - individual | 5,252 | 602 | — |
— | 5,854 | 14,643 |
| Hall Letting Deposits | 100 | — | — |
— | 100 | 300 |
| Total | 10,903 | 1,185 | — |
— | 12,089 | 16,560 |
| Incoming resources from generated funds - Investment income Bank and building society interest 105 1 — — 85 Cheverton Rent 32,155 3,245 — — Total 32,260 3,246 — — Incoming resources from charitable activities Dads & Kids — — — — Fees for weddings and funerals 416 31 — — Total 416 31 — — Other incoming resources Grants 1,020 — 2,258 — Non-recurring one-off grants — — 104,961 — St Peters 37,350 4,150 — — Total 38,370 4,150 107,219 — Other incoming resources - Local Giving Gifts — — 370 — Donations for appeals — — 454 — Total — — 824 — |
Incoming resources from generated funds - Investment income Bank and building society interest 105 1 — — 85 Cheverton Rent 32,155 3,245 — — Total 32,260 3,246 — — Incoming resources from charitable activities Dads & Kids — — — — Fees for weddings and funerals 416 31 — — Total 416 31 — — Other incoming resources Grants 1,020 — 2,258 — Non-recurring one-off grants — — 104,961 — St Peters 37,350 4,150 — — Total 38,370 4,150 107,219 — Other incoming resources - Local Giving Gifts — — 370 — Donations for appeals — — 454 — Total — — 824 — |
107 11 35,400 34,870 |
|---|---|---|
| 35,507 34,881 — 382 447 950 |
||
| 416 31 — — 1,020 — 2,258 — — — 104,961 — 37,350 4,150 — — |
447 1,332 3,278 21,000 104,961 11,864 41,500 — |
|
| 149,739 32,864 370 — 454 249 |
||
| — — 824 — |
824 249 |
|
| INCOME TOTAL | 119,799 8,612 116,536 — |
244,947 145,498 |
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EXPENDITURE
Cost of generating funds - Cost of generating voluntary income
| Costs of fetes & other events | 20 | — | 408 | — | 427 | 2,121 | |||
|---|---|---|---|---|---|---|---|---|---|
| Total | 20 | — | 408 | — | 427 | 2,121 | |||
| Cost of generating funds - Investment management costs | |||||||||
| Investment management costs | 149 | — | — | — | 149 | 7,332 | |||
| Total | 149 | — | — | — | 149 | 7,332 | |||
| Charitable activities | |||||||||
| Youth Club | 35 | — | — | — | 35 | 15 | |||
| Giving to missionary societies | — | 1,800 | — | — | 1,800 | 1,660 | |||
| Giving to Compassion | — | 1,376 | — | — | 1,376 | 1,344 | |||
| Giving - relief and development | — | 4,766 | — | — | 4,766 | 244 | |||
| agencies | |||||||||
| Giving - gifts | 65 | — | 370 | — | 435 | — | |||
| Giving - donations for appeals | — | — | 714 | — | 714 | — | |||
| Home mission | (477) | — | — | — | (477) | 2,485 | |||
| Hand in Hand | 0 | 670 | — | — | 670 | 643 | |||
| St Andrews Meals | — | — | 92 | — | 92 | 261 | |||
| Secular charities | — | — | — | — | — | 96 | |||
| Common Fund | 60,000 | — | — | — | 60,000 | 44,510 | |||
| LDF Fees | 300 | — | — | — | 300 | — | |||
| Occasional office fees | — | — | — | — | — | 143 | |||
| Children & Family Pastor | 15,305 | — | — | — | 15,305 | 26,110 | |||
| Working expenses of incumbent | 121 | — | — | — | 121 | 142 | |||
| Water rates - vicarage | 434 | — | — | — | 434 | 778 | |||
| Vicar's telephone | 481 | — | — | — | 481 | 440 | |||
| Parish training and mission | 17 | — | — | — | 17 | 819 | |||
| Education | — | — | 202 | — | 202 | — | |||
| Church running - insurance | 4,504 | — | — | — | 4,504 | 4,248 | |||
| Copyright & Music costs | 480 | — | — | — | 480 | 411 | |||
| Church maintenance sundries | 1,062 | — | — | — | 1,062 | 2,460 | |||
| Cleaning | 4,582 | — | — | — | 4,582 | 4,512 | |||
| Church maintenance repairs & | 6,615 | — | — | — | 6,615 | — | |||
| inspections | |||||||||
| Church running - electric | 8,234 | — | — | — | 8,234 | 3,170 | |||
| Church running - gas | 11,292 | — | — | — | 11,292 | 5,421 | |||
| Church running - water | 208 | — | — | — | 208 | 127 | |||
| Upkeep of services | 713 | — | 23 | — | 735 | 830 | |||
| Childrens Sunday expenses | 228 | — | — | — | 228 | 140 | |||
| Food & Beverage | 562 | — | — | — | 562 | — | |||
| Upkeep of churchyard | 300 | — | — | — | 300 | 1,038 | |||
| Christmas Activities | 702 | — | — | — | 702 | 614 | |||
| Printing & Copying & Stationery | 3,473 | — | — | — | 3,473 | 900 | |||
| Church office - telephone | 565 | — | — | — | 565 | 587 | |||
| Administration | 1,004 | — | — | — | 1,004 | 777 | |||
| Church major repairs - structure | 450 | — | 105,711 | — | 106,161 | 788 | |||
| Church major repairs - installation | 589 | — | — | — | 589 | — | |||
| Church interior and exterior | — | — | — | — | — | 2,400 | |||
| decorating | |||||||||
| 85 Cheverton property upkeep | 3,235 | — | — | — | 3,235 | 16,421 | |||
| 85 Cheverton major repairs | 4,260 | — | — | — | 4,260 | — | |||
| Total | 129,340 | 8,612 | 107,111 | — | 245,064 | 124,533 |
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| Charitable activities - Children & | Families Activities | |||||
|---|---|---|---|---|---|---|
| Brunch & Bounce | 885 | — | — | — | 885 | 738 |
| Cheeky Cherubs | 149 | — | — | — | 149 | 726 |
| Children & Families fetes | 499 | — | 522 | — | 1,022 | 252 |
| Total | 1,534 | — | 522 | — | 2,056 | 1,716 |
| Governance costs | ||||||
| Governance costs examination/audit | 650 | — | — | — | 650 | 650 |
| fee | ||||||
| Total | 650 | — | — | — | 650 | 650 |
| Depreciation - Plant and Machinery Depreciation Plant & Machinery Depreciation 11,789 — — — Total 11,789 — — — Depreciation - Fixtures and Fittings Depreciation Fixtures & Fittings Depreciation — — — — Total — — — — |
Depreciation - Plant and Machinery Depreciation Plant & Machinery Depreciation 11,789 — — — Total 11,789 — — — Depreciation - Fixtures and Fittings Depreciation Fixtures & Fittings Depreciation — — — — Total — — — — |
11,789 5,531 |
|---|---|---|
| 11,789 5,531 — 6,258 |
||
| — — — — |
— 6,258 |
|
| EXPENDITURE TOTAL | 143,481 8,612 108,041 — |
260,134 148,140 |
| GRAND TOTAL | (23,682) 0 8,495 — |
(15,187) (2,642) |
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