## **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 2 ## **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. 3 **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: - We reworked and updated our Mission Action Plan, creating a 5 year “Church Development Plan” with both short and long-term goals. - The PCC were delighted to nominate Jo Ryan and Malin Ray to begin training for Licensed Lay Ministry within the Diocese. - 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 4 ## **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: - 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 5 ## **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**| 6 ## **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**| 7 ## **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**| 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|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| 9 ## **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| 10 |**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)| 11