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2021-12-31-accounts

PAROCHIAL CHURCH COUNCIL of the Parish of St Luke, Queens Park, Brighton

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2021

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS PAGES
Annual Report of the Parochial Church Council 1 - 2
Accountant’s report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 11

1

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Administrative Information

St Luke’s Church is situated in Brighton: Queen’s Park. It is part of the Diocese of Chichester within the Church of England.

The correspondence address is St Luke’s Vicarage, Queen’s Park Terrace, Brighton. BN2 9YA.

The Parochial Church Council (PCC) is a charity registered with the Charity Commission, with the number 1154483. PCC members who have served from 1 January 2021 until the date this report was approved are:

Incumbent: The Reverend Julie Newson Church Warden Emeritus: Mr. Peter Burrows Church Wardens: Ms. Margot Freeman & Mrs. Yvonne Whitley-Jones Representative on the Deanery Synod: Miss Wendy Stone Safeguarding Representative: Ms. Stephanie Busen-Smith Elected Members: Mrs. Katrina Casterton, Mrs. Margaret Cozens, Mr. Russell Robinson, Mr. Martyn Sallis, Mrs Janet Hardacre, Ms Barbara Shackell, Mr. Pete Sykes, Mrs. Janet Freeland Chairman: Deacon Julie Newson Vice-Chairman: N/A Treasurer: Mr. Chris Whitley-Jones

Structure, Governance and Management

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

St Luke’s PCC has the responsibility of co-operating with the incumbent, the Rev’d. Julie Newson, in promoting in the ecclesiastical parish the whole mission of the Church; pastoral, evangelistic, social and ecumenical. It also has maintenance and management responsibilities for the Church and hall in Queen’s Park Road, the Vicarage Room behind the church and the Bute Hall, leased to Harmony Carpets in Sutherland Road/Rochester Street.

Achievements and Performance

Church Attendance

There were 85 parishioners at the close of the year on the Church Electoral Roll, 44 of whom are not resident within the parish. 4 names were added during the year and 2 were removed because they moved away from the parish or no longer attended. The average weekly Sunday attendance was 36.

Review of the Year

The full PCC met four times during the year with an average level of attendance of 85 per cent. Time was spent during the year discussing Health & Safety and maintenance issues and keeping in line with Covid secure arrangements. Between March and July we restricted the use of the building and scaled down the participation with no hymn singing, less movement and limited time in the building. This affected our Holy Week worship and we only worshipped on Easter Day, rather than the three days of the Triduum. The choir began singing in July and in September, whilst still taking some precautions, we reintroduced congregational hymn singing and refreshments after the service from October. Being in the centre of a local wave of the Omicron variant in December, we cancelled the Christmas Carol Service and the children’s Crib Service on Christmas Eve. We did gather for Midnight Mass and on Christmas Day.

2

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Following the lockdown and cessation of all activities in the Church Hall, the PCC are pleased to welcome back the Crafty Cooks After-School Club on three afternoons each week and a number of the exercise groups and classes are planning to start up again in January 2022.

A considerable amount of time was spent discussing the outcome of the Consistory Court following the removal of the lean-to porch without the necessary permission. The Chancellor granted a retrospective faculty which included a condition that we should have a plan in place to build a permanent replacement structure. Both the PCC and the users of the Vicarage Room (Orchard Day Nursery) are in a different situation in the light of the pandemic, and we asked for this condition to be removed. The Chancellor remains adamant that Faulty permission for a new permanent structure should be obtained. The Architect, Jonathan Cerowski, of Cowan Architecture, is instructed to take this forward.

Jonathan Cerowski, appointed as our Inspecting Architect, carried out the Quinquennial Inspection in December, we await the report. This may well address the areas where the building suffers from water ingress in some weather conditions.

The PCC wish to encourage everyone to be as fully involved in ministry as they would like to be, including reading, leading intercessions and serving.

The regular income from the Parish Giving Scheme (PGS) continues to be of benefit to the parish and the PCC continue to encourage new contributors to the scheme.

Financial Review

Total receipts on ordinary unrestricted funds were £90,382 and are detailed in the financial statements. The Bute Hall continues to be let to Harmony Carpets, which provided a gross income of £20,916 that was spent to provide the Christian ministry & mission in St Luke’s Parish, including the contribution to the diocesan parish share, which largely provides the stipends and housing for the clergy. The net result for the year was an excess of receipts over payments on unrestricted funds of £12,742. Adding bank and deposit balances brought forward at the beginning of the year and deducting other creditors, the balances carried forward at 31 December for unrestricted funds amounted to £78,131.

Reserves policy

It is PCC policy to maintain a balance on unrestricted funds (if possible), which equates to approximately six months’ unrestricted payments, to cover emergency situations that may arise from time to time. The balance of £78,131 on unrestricted funds at the year-end exceeds this target.

The balance of £37,642 in the Community Space restricted fund is retained towards meeting the cost of the church hall refurbishment. Costs on this project amounted to £Nil during the year. It is our policy to invest our funds balances with the CBF Church of England Deposit Fund.

Approved by the PCC on the 24th February 2022 and signed on their behalf by The Reverend Julie Newson.

Julie Newson (Mar 24, 2022, 11:51am)

…………………………………………………………

3

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

This report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on pages 1 to 11, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and s. 145 of the Charities Act 2011 (‘the Act’).

Respective Responsibilities of the Trustees and Examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and s.144 of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC 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 I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

Ashle Fox y ~~Mr Ashley Fox~~ Ashley Fox (Mar 24, 2022, 3:07pm) 4 Lambourne Drive Cobham Surrey KT11 3LB

Date: 24 Mar 2022

4

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2021

Unrestricted Restricted TOTAL TOTAL
Note Funds Funds 2021 2020
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 4(a) 48,500 130 48,630 45,755
Income from charitable activities and
ancillary trading 4(b) 41,865 41,865 39,405
Other 4(c) - - -
Investments 4(d) 17 4 21 168
------------------------------- ------------------------------- ------------------------------- -----------------------------------------
TOTAL 90,382 134 90,516 85,328
============== ============== ============== =================
EXPENDITURE ON
Donations 5(a) 1,189 1,189 1,530
Activities directly relating to the work of the
church 5(b) 75,657 - 75,657 81,812
Other 5(c) 794 794 792
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
TOTAL 77,640 - 77,640 84,134
============== ============== ============== =====================
NET INCOME/(EXPENDITURE) 12,742 134 12,876 1,194
Transfer between funds - -
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
NET MOVEMENT IN FUNDS 12,742 134 12,876 1,194
RECONCILIATION OF FUNDS
Total funds brought forward 650,392 37,508 687,900 686,706
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
TOTAL FUNDS CARRIED FORWARD 663,134 37,642 700,776 687,900
============== ============== ============== =====================

The notes on pages 6 to 11 form part of these financial statements.

5

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

BALANCE SHEET 31 DECEMBER 2021

2021 2020
Note £ £

FIXED ASSETS
Investments 7 585,003 585,003
------------------------------------ ------------------------------------
TOTAL FIXED ASSETS 585,003 585,003
CURRENT ASSETS
Debtors 9 650 1,350
Bank Accounts 12 91,560 80,846
CBF Deposit Accounts 13 33,869 33,851
------------------------------------ ------------------------------------
TOTAL CURRENT ASSETS 126,079 116,047
LIABILITIES
Creditors: Amounts falling due within
one year 10 (10,306) (13,150)
------------------------------------ ------------------------------------
NET ASSETS 700,776 687,900
=============================== ===============================
FUNDS
Unrestricted 8 663,134 650,392
Restricted 8 37,642 37,508
------------------------------- -------------------------------
TOTAL CHARITY FUNDS 700,776 687,900
=============================== ===============================

Approved by the Parochial Church Council on 24th February 2022, and signed on its behalf by:

~~…………………………………~~ Julie Newson (Mar 24, 2022, 11:51am) .. The Reverend Julie Newson

On behalf of the Trustees

Registered Charity 1154483

The notes on pages 6 to 11 form part of these financial statements.

6

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. General information

The charity is registered charity in England and Wales and is unincorporated. The address of the principal office is St Luke’s Vicarage, Queen’s Park Terrace, Brighton. BN2 9YA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), the Charities Act 2011and the Church Accounting Regulations 2006

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, assets and liabilities for which the PCC is liable in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

7

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

3. ACCOUNTING POLICIES (continued)

Incoming Resources

Voluntary Income and Capital Sources

Other Ordinary Income

Rental income from the letting of church premises is recognized when the rental is due.

Income from Investments

Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.

Gains and Losses on Investments

Realised gains or losses are recognized when investments are sold. Unrealised gains or losses are accounted for on revaluation at 31st December.

Resources Used

Donations

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly related to the work of the church

The parochial quota is accounted for when payable. Quota unpaid at 31st December is provided for in the accounts as an operational (though not legal) liability and shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficial property is excluded from the accounts by s.10(2) of the Charities Act 2011. No value is placed on movable church furnishings held by the churchwardens on a special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off to the Statement of Financial Activities and separately disclosed.

Investments

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Current Assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectible.

8

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2021 2020
£ £ £ £
4. INCOME AND ENDOWMENTS
4(a) Donations and legacies
Giving 33,482 33,482 33,277
Income tax recoverable 190 190 1,722
Concert series 1,878 1,878 1,530
Coffee and sweets 35 35 375
Receipts for candles 359 359 405
Christian aid collections 870 870 870
Sundry donations 4,331 130 4,461 2,532
Bazaar etc. 7,355 7,355 5,044
------------------------------- ------------------------------- ------------------------------- --------------------------------------
48,500 130 48,630 45,755
============== ============== ============== ================
4(b) Income from charitable activities and ancillary trading
Bute Hall income 20,916 20,916 20,864
Church and Hall income 3,858 3,858 1,905
Vicarage Room income 15,345 15,345 15,120
Fees 1,746 1,746 1,516
------------------------------- ------------------------------- ------------------------------- -----------------------------------------
41,865 41,865 39,405
============== ============== ============== =================
4(c) Other
Arts Project income - - -
============== ============== ============== =================
4(d) Investments
Dividends and interest 17 4 21 168
============== ============== ============== =================
TOTAL 90,382 134 90,516 85,328
============== ============== ============== =================

9

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2021 2020
£ £ £ £
5. EXPENDITURE ON
5(a) Donations etc.
1,189 1,189 1,530
============== ============== ============== =================
5(b) Activities directly relating to the work of the Church
Diocesan quota 46,808 46,808 46,700
Repairs and maintenance 6,846 - 6,846 18,740
Heat, light and water 5,578 5,578 4,732
Sanctuary costs and cleaning 2,879 2,879 470
Reading sheets 222 222 181
Sunday School expenses - - -
Bute Hall costs 3,116 3,116 3,025
Church insurance 3,259 - 3,259 3,251
Vicar’s discretionary fund/expenses 550 550 600
Organ tuning 1,336 1,336 622
Bank charges 217 217 224
Vicarage rates 1,541 1,541 1,464
Flowers 175 175 195
Community space/porch costs - - - -
Diocesan fees 1,810 1,810 1,040
Sundry expenses 1,320 1,320 568
------------------------------- ------------------------------- ------------------------------- ------------------------------------------
75,657 - 75,657 81,812
============== ============== ============== =================
5(c) Other
Printing, stationery etc 794 794 792
============== ============== ============== =================
TOTAL 77,640 - 77,640 84,134
============== ============== ============== =================

6. STAFF

During the year the PCC did not employ anyone. The team of organists and the cleaner received no remuneration.

7. FIXED ASSETS – Investment Property

The book value of the Bute Hall (£585,003) is that used for insurance purposes, and is considered to be a fair estimate of the value in use of this property.

10

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. ANALYSIS OF NET ASSETS BY FUND

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2021 2020
£ £ £ £
Fixed Assets 585,003 585,003 585,003
Current Assets 88,437 37,642 126,079 116,047
Current Liabilities (10,306) - (10,306) (13,150)
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
663,134 37,642 700,776 687,900
============== ============== ============== =====================

9. DEBTORS

2021 2020
£ £
Taxation recoverable 650 1,350
-------------------------- --------------------------
650 1,350
========================== ==========================
LIABILITIES: Amounts falling due within one year
2021 2020
£ £
Gas and electricity 596 153
Heating repairs - 3,512
Rent in advance 9,710 9,485
------------------------------------ -------------------------------
10,306 13,150
==================================== ===============================

10. LIABILITIES: Amounts falling due within one year

11. FUND DETAILS

The restricted funds comprise:

11

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

12. BANK ACCOUNTS

2021 2020
£ £
Current account 53,918 43,338
Community space fund 37,642 37,508
-------------------------- --------------------------
91,560 80,846
========================== ==========================
CBF DEPOSIT ACCOUNTS
2021 2020
£ £
No.1 account 2 2
No.2 account 26,864 26,850
No.3 account 7,003 6,999
-------------------------- --------------------------
33,869 33,851
========================== ==========================

13. CBF DEPOSIT ACCOUNTS

14. BEQUESTS

The Grace Douglas bequest (£26,864 at 31.12.21) and the Gwen Suckling bequest (£7,003 at 31.12.21) are for use as directed by the PCC of St Luke’s, and are therefore classed as unrestricted funds in these accounts.

Issuer

Issuer PRB Accountants LLP Document generated Thu, 24th Mar 2022 10:36:22 UTC Document fingerprint 6078fd02007935451101808e39d0b136

Parties involved with this document

Document processed

Party + Fingerprint

Thu, 24th Mar 2022 11:51:01 UTC Thu, 24th Mar 2022 15:07:21 UTC

Julie Newson - Signer (acf032850066951b7481ca0a5615b358) Ashley Fox - Signer (aaacfcb739091bb1c35ffa93daceedd9)

Audit history log

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Thu, 24th Mar 2022 15:07:21 UTC Thu, 24th Mar 2022 15:07:21 UTC Thu, 24th Mar 2022 15:05:42 UTC Thu, 24th Mar 2022 15:05:28 UTC Thu, 24th Mar 2022 11:51:01 UTC Thu, 24th Mar 2022 11:51:01 UTC

Thu, 24th Mar 2022 11:51:01 UTC Thu, 24th Mar 2022 11:48:38 UTC Thu, 24th Mar 2022 11:47:03 UTC Thu, 24th Mar 2022 11:46:41 UTC Thu, 24th Mar 2022 10:38:13 UTC Thu, 24th Mar 2022 10:38:13 UTC

Thu, 24th Mar 2022 10:37:31 UTC Thu, 24th Mar 2022 10:37:31 UTC Thu, 24th Mar 2022 10:36:36 UTC Thu, 24th Mar 2022 10:36:22 UTC

The envelope has been signed by all parties. (88.98.81.118) Ashley Fox signed the envelope. (88.98.81.118) Ashley Fox viewed the envelope. (88.98.81.118) Ashley Fox opened the document email. (212.82.108.33) Document emailed to afoxmfox@aol.com (52.56.138.19) Sent the envelope to Ashley Fox (afoxmfox@aol.com) for signing. (86.164.39.240) Julie Newson signed the envelope. (86.164.39.240) Julie Newson viewed the envelope. (86.164.39.240) Julie Newson viewed the envelope. (86.164.39.240) Julie Newson opened the document email. (86.164.39.240) Document emailed to julie.newson@btinternet.com (18.134.177.139) Sent the envelope to Julie Newson (julie.newson@btinternet.com) for signing. (185.96.17.3) Ashley Fox has been assigned to this envelope (185.96.17.3) Julie Newson has been assigned to this envelope (185.96.17.3) Document generated with fingerprint 6078fd02007935451101808e39d0b136 (185.96.17.3) Envelope generated by Chris Whitley-Jones (185.96.17.3)