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2020-12-31-accounts

ANDREW'S FROCNAL iryITED RKFDRMED CHLIRCH CHARITY REPORT OF THE TRu￿EEs FOR THE YEAR ENDING 31 DECEMBER 2010 Thi5 report includes inforniatson required by the Charities (Accounts Rewrts) R¢gula¢io)$ 2008 and the Statement of RecottlllleRd¢d Practice for Accounting by Charities 2005 as applJcabl¢ 10 ¢hariti¢s entitled to prepatc accounis on atteipts And payments basi& ADMINISTRATIVE INFORMATION St Andrew's Frogn8] is a lo¢￿ ¢hur¢h ofthe United R¢formed C.hur¢h IURCI in Gteat Bntwn, a member of 'Churches To8eth¢r in c￿d¢￿' and 8 member of th¢ URC'b Th￿￿e5 North Symod. It IS 5itsated on the jun&ion of Finchley RoJ and Fro8nal Lane in Hampstel London. postcod¢ NW3 7DY. It was s¢tYarately reBiStered 3s a¢hwity on 21 No¥embeT 2016. ¢harity no. 1170281. Its tmsteB5 aTe its eld¢rs". Victoria F¢rguson. Anitr¢w Glennie, Irene Huaftg. Revd Donald Macarthur. J¢8n Marsham. John Meadows, txireen Mor8ans. .4nne Nobl4 Dal'id Noble, Su&in Noble, Chnsty Sa￿￿er 8ttd Sh¢ila Sohao,. and its tteasurer". 7're￿Ill Sieb¥les. The church buildthg. themanse at 42 Attnita8¢ R(L London NWI18RD and the G￿den FlaL OtchBrd Mead House. 733 Finchley R4 Lottdon NWI18DJ 2r¢ vested in LRC Thames North Trust ￿ tnLStees and held for theben¢fii of St Alldiew's Frosnd URC th a¢¢ordance with th¢ trusts applicable to URC piopeTtie The chuich maill￿ns bank accounts with HSBC Bank forgen¢rg1 Ms¢ and holds 4 accollttts. thr¢¢ with COIP IChaTities OtSci81 Investm¢ni Fulldl thjnistered by CCLA (Charity CoJ]llnissJon and Authority). thE other with the ChuTches Mutu8] Cr¢dii Union. STRLicfuRE, GOVERNANCE AND MANAGEMENT The church's activities are overseen by the Elders. Meeting in aceorth¢¢ with the PTOViSiODS of The S￿Cture of the IJRC deiertnined by the G¢ner31 Assembly of th¢ URC and supplemented by the tules of St Andrew's Frognai URC. The Eld¢r$' M¢eting, assisted by its Fittan¢¢ and Fabri¢ Co[[￿Tritte¢ is ]Esponsible for th¢ finaTrciai athtunistyation ofth¢ ¢huTCh, d th¢ we Mainten￿re ofthe church ptemises tO8¢ther with the ttwjse and flat Elders, EneettnBs are norm8]ly held tnonihty. The Church Meeting lof 811 who wish to attend) Bives guid&Jce on the lifesnd work of the ¢bur¢h' only ¢hurth members hav¢ votin8 rights. New elders are ele¢i¢d by members of the ¢hutth at a church metting. Their teTm of office Js not limited. The offices of Seuetsry and TTusur¢r are vokd on at the Afjm. ORVECTIVES AND ACTIVITIES As a local collBreg8tion of the URC. St Attdrew's seeks to ￿VanCe the Christian religion thTOU8h its ¥¢liviti¢S and the facilitl¢5 oifeTed lothe community by its buildin8. It provid¢s benefit lo the public by. PToviding resources and facilities for public Worship. pa51oTal cBre 8nd spintu￿. moral and intellectual dc￿elopMent. both forth¢ £ongre8ation artd foT anyone else who wish¢s 10 b¢n¢fii from what the Church offers, promotlljg Chnstian values and servi¢¢ by membets of the congre8￿]0￿ 10 the COTntnunity, forthe knefil of ￿dIvIdUa￿S and so¢J¢ty as a whole. Spe¢ifi¢ally it offers Sunday ]nornin8 worship and aThursday morniTr¥ Bible Study, and 0therocw0D￿ ser¥Ic￿ and ¢vwts ih¢ludin8 weddujy, fi]ner8ls and chnstenittgs. It Jso PTovid¢s the main premises forthe Wenge]awit Eritr¢an Luthetan ChuTch ul London.

REVIEW OFAcrivtTIES AND ACIIIEVEMEYTS While the minister'$post is currently VWL wvi¢¢$were Conduct￿ in s0￿C fortn every Suttilay. by visitin8 minister£ or by church eldeTS who are train¢d lay prea¢h¢rs. Dutirt partiBi lockdown. followinB Covid tisk asse55Tncnt% 50rne services were held in church and trdll5ttutted on Zoom as'hybrid thurch" and dunng full church c105UTe5. wmpliant with goveintnent guidelinek serviies h8Vt beén tyansmir¢d via Zoom EiiheT from the bhurch or from pr¢a¢hers' hom¢s. with this contsnuing ujio 2021. The number of Virtu￿ attendees Braduglly incr￿ed so thai they matched OT ¢K¢¢¢dtd no[[n￿ congTeBations. 5010 ￿ngerS S3M¥ h>7nn5 from their hom¢s. and th¢ prO(￿S1OndI1sM of th¢ brothts llnproved familiarisaiion wlth the iechnology increased. The Finance gnd Fabric Co]nmittee wete unable to meet in peTSOll bul were able to tespond try telephone and email. so ne¢￿sary m8]nt¢n￿¢£ of the ¢huT¢h wasnot hindered. ile th¢ ¢hur¢h was still open elders and others colltinued to mak¢ a wide v8tt¢ty of ¢ontributyons'. In the choir. in the Children's Church, pioviding ministry. providing pastw caTe, caleFillB, flowers Tn￿agIn￿ hall IEttingk property T￿￿3&YeT1]e￿l etc. Thanks ate due io I who mak¢ th¢ ¢hur¢h a w¢l¢omin8 feature of the community and p*ti¢ularly 10 thos¢ who look the n￿SaT). actions at rel￿.3￿t rimeS to make the chuich Covid-safe and to gTapple with ]kew techno108y. FtNANCIAL REVIEW In 2020 & loss of £21,0(M) w&4recorded. This ujcluded £IO.000 asplann¢4 of lew fi￿d8 to teknbish and tnodern7￿thc toilet Th¢Tes¢rv¢5 at y¢ar ¢nd ￿90d at £416.000 of wluch £433.000 was in unr¢stri¢ied futtds. The wlicy OD T¢serves is that unresrricled fund5 should exceed 12 monthsof income from hall lettirtbs l¢urrenily aboul ￿0.0[1) itt arorni￿ y¢arl thi5 bein¥ the largest SUJ8le source of come. but at risk Jf theh211 were to b￿-0￿C unusable for any reaxin. The ¢huwh pays a ¢ontsibution 10 the URC'S Minigtty and Mission fund, this operating like f&x with different rates on different sources of ]ncotne. In 2020 th¢ ¢onrributton was £41.000. Because il works 2 yeaTS ￿ Btr&vs le8 2020 contribution based on 2018 ￿c0[￿e} Il can cause Sl8nJficanl fluctuations in annual PTofiI or10s& HowevEI, an undeTlY￿8 position close to bTeak-even is expected 10 br ￿hlevabl¢ over the next f¢w y¢ars. The us¢ of ffi¢-oIYlewy re¢eipts from 2019 w fvnd wanous initiatsves line with the church's mission coniinues io b¢ under consideiation by the tru51Ees despite ob￿lOuS ¢urr¢nl uncertainties. Be&wse ofthe tyandctllic. 5prcial rharity ¢oll¢¢tions in churih notpossible. bul members were en¢our8ged to n￿Le their owll pnvate colltiibuoons direaly to the chatiti¢s that Sl Andrews nottnally 5UPPOrts. Thu report W￿3 appr￿edbY ihe o its behthlfby I htrr¢lJ Secreiory. . ondissignedon

5T ANDREWS FROGNAL UNITED REFORMEL) CHURCH Flnanclal stai8montsforihtryearending 31.12.20 Page 2 I ACCOUNnNG POLICIES Thefinancia15tatements have been prep8red In 8¢¢ord8n¢ewrth the ChaTthes Act 2011, using the R￿PIptS and Payrnenls ba515 available lo small charitie5. and th¢ United RefoTmed Church guidan 2 FUND ACCOUNTING Unrnstrlctsd Funds rnay be bythechurchforany ofits rKdinary purrn)8e8. Balan( R8cayts iTryear £ 68,922 15,408 Fund name & purpw". Transfe furyaar£ Bale￿ Congregati￿81 fvnd Legacyfund 107,919 346,005 ,$54 lo,2￿) 81,287 351,213 ToFab for unfgstrkted funds 453,924 84,330 432,500 Doslgnated Funds represent ufiie5tricted funds set asth by the church for designated purposes. they Can betransferred back inlD general funds attht ¢hur¢h'$ deci810n. Restrtcted ￿ndS represent Incomewhich may be expend& onty on Ihoge reslri¢t¢d cty"e¢t$ prwded In the terTllS of a Itusl or bequest. 0rdOnat￿n5 or grallls rewved or iTrvited for a specif￿ purFK)5e. These I￿r￿S can onty be¥pent Dn IhB puwstforwhi¢h theyweregiven. Any b&lance remaining unspent mLk6t be carrEd forward As è balan￿ on that fund for future expeFKlilure onthat speufi¢ purp)8e. or retumed., it C8nncl be absorw Into general funds Fund name & purpose.. Organ * ¢hrArfund TTJll8fgr8 foryèar£ In yeSr£ I￿￿5r£ 10.034 436 10.470 B Htyrftwning fund Cttarll￿s fund Tota￿ for rstrlcW lunds 2.611 30 12.675 463 2.261 860 463 13.072 This Year 2019 Totsl £ V￿es￿Lled Fu￿5 £ 3 MONIES FiAISÉD FOR OLITSIDÉ CAUSES Crisis UK URC Commitmentforlrfe British leg￿n Chnstkgn sdidanty ￿0￿de MarE Cune hosp￿ Totals raised foroutside Gaus Fu￿9 Fu￿5 Total £ 67 38, 637 163 1,465 67 637 163 1,4S5 4 MONETARY ASSETS Reslnrfed fund$ are nDt hdd in separate accounts. bLrtfor Gonvenknce are shL￿￿ UFwJeF Ihe CMCU a¢cow In pr￿tice Interestand inv*sim¢rfgains or b5ses are pro r8t8d 8¢ro8s all funds. S ASSETS USED FOR CHURCH PURPOSES The Twslee¥ ofthe¢hurch and manse buildings are the URC Th8mes North SynDd Trustw￿ hoki them UPOD tru8tfor purposes connected wth StAndrtrk$ FrDanal URC. For insurance putposes the chur¢h building$ are insured for £14 2m and Ihtc¢nteni$ for £132.(M)O. The manse house and oarden a￿ insured fof £700.fxK), ￿￿eCt1r￿j rebuild not sB￿ price Iwhicth w8$ £143ml.

ST ANDRE%YS FROSNAL UNtfÈD RÈPORMÈDCHURCH Pa9p 1 FINAN￿LsTATEmENTs FOR THE YEAR EPIDING 31.t220 RECEIPTSAND PAYMENTS ACCOUNT Ye F￿￿£ FuvJ5E TOWE RECEIPT5 551 3.979 7.￿2 '¥Gthlda .O1h8rd0nati￿ 59) 295 3,703 897 3,180 3.180 7.405 25.694 Ltsttir Pl￿￿rtY[eNB Ch?rtY¥p￿I[¥Jl￿thor Crfhor 25.694 559 12.538 280.738 ' In￿sI￿ntg[￿bIhlunrOa￿￿j 349 860 85.190 PAYIAE14TS Minisiry& Mi￿￿￿FUr Pl1n151e￿1￿￿$e¥ eèx¢•n Pu1Prf Chuithmus 41.304￿￿. 970 469 469 1,523 8,812 . ¢hurthiThSuran Prtrtbw, ￿l￿n￿ry. ph 9.86$ 1.204 5.676 Ctwghts ch4￿￿En,￿￿urth S￿b&crip10nstC 11 ,793 143 Crfhgrmlx•n•ou& 463 463 1Q5.754 463 106 217 t04.521 NÈTRÉCEIPTS IIPAYIAÈNT5j TRANSFER5 bviw¢nfunds CASH FUP4fis T January CASH FUNDScliwd31 tiBthnber . 397 94,270 432.500 45 572 5TATEMÉpif OFASSETSAND LV4BILmES Sect￿r1•￿1aC￿fflI . HS8C businBsyacoJunl CCLAethKalffiJr CCLAde￿I￿M¢ ' ChuteJs Mu￿#1¢￿¢￿￿￿￿1On O)IF IURClINvb&kni8nl acrl 125.2>8 5 2.147 200.W) 217,42S Irxi.214 217.425 100214 13.072 26.976 28.978 27.234." 442563 45S.735 469.781 ¢Th￿rth bknI&81r￿. Manse a￿lflat FumYdh1n￿ and 8quipm8nt ' ¢Th￿r¢h ￿lenty . Che4u25 ￿￿￿￿￿J8¢31 12 3.1 tr￿ChU￿h èr¥J$i9neo¢n (Tr￿e1

ST ANDREWS FROGNAL UNITED REFORMED CHURCH Pag8 3 Flnancial stst8m8nt8 foitho yoai 8ndlt)g 31.12.20 TREASURER'S STATEMENT l have prepared the fintncial statements IOT the year ending 31.12.20 T J Steggl&8 9 3.21 Idatel INDEPENDENT EXAMINER'S REPORT I reFn)rt on the financial staletnents for StAndreWs Frognal URC forthe yearending 31.12.20 as set on pages 1 and 2 Rospectlve rn#ptsrwsibilltlo8 The chufch Is responsible forthe prepar8tson of the financial 5tsternenls. and consideT5 thatlhe audit requirementof tsect￿n 144121 of the Charities Act 2011 does not appty. It is my res￿&bIlIty to state, on the basis of procedurts $￿IrEd in the General D1￿ctionS given by the Charity CommisÈioNdrs . under secton 146 ofthe Act. fiethar part￿Ular matters have come to my attenbon. Basts of Irbd8pond•nt ExamfjDg¢s rgport My exarninalion c8m8d out in accordance vmlh the Ganeral Direcbons ofthe Charity cWmk%s￿nerS. An examination Includes a reviewof the 8¢countng reGord5 kept by the church and a ctsmparL8on of the . accounts presented wlh those record5 It also Inc1L￿65 consideration of any unusual items ordi5dosu￿s In the finanaal staternenis. and seekifig expk4nation$ wncerniny any such matters. The pro￿vre$ undertaken ¢0 not provKle all the evidence Ihatwoukl be reQuir￿1 in an audi( and eon8eouenlly I do not . express an aUd￿t opinion on the view 9iven by the finallrya15tstements. Independent Examlnefs Statom•nt I In connection wlh my examination, no matter has come lo my attent￿n which 111 give8 me r88son8ble cause to b￿l￿ve that In any materi81 respect5 the requirements to keep ￿U￿tI￿j records In ac<x)rdance wrth section 130 of Ihe 2011 Act, and le prep8re attounls accord wth those records and cornpty wth the 8ccounling requirements ofthe Act have not been mel., or "'121 fequir8, In my Opin￿￿, attention to be drawn ifi orderto enat￿e a proppr understandin9 of the "accountsto be r&ached. Signed by the Independent Examiner. de". i¢l?I: Nameand address oflha Independent Examiner. . Releydnt professKnal qualthration w tN)dy'.

ST ANDREWS FROGNAL UNITED REFORMED CHURCH Pag8 3 Flnancial stst8m8nt8 foitho yoai 8ndlt)g 31.12.20 TREASURER'S STATEMENT l have prepared the fintncial statements IOT the year ending 31.12.20 T J Steggl&8 9 3.21 Idatel INDEPENDENT EXAMINER'S REPORT I reFn)rt on the financial staletnents for StAndreWs Frognal URC forthe yearending 31.12.20 as set on pages 1 and 2 Rospectlve rn#ptsrwsibilltlo8 The chufch Is responsible forthe prepar8tson of the financial 5tsternenls. and consideT5 thatlhe audit requirementof tsect￿n 144121 of the Charities Act 2011 does not appty. It is my res￿&bIlIty to state, on the basis of procedurts $￿IrEd in the General D1￿ctionS given by the Charity CommisÈioNdrs . under secton 146 ofthe Act. fiethar part￿Ular matters have come to my attenbon. Basts of Irbd8pond•nt ExamfjDg¢s rgport My exarninalion c8m8d out in accordance vmlh the Ganeral Direcbons ofthe Charity cWmk%s￿nerS. An examination Includes a reviewof the 8¢countng reGord5 kept by the church and a ctsmparL8on of the . accounts presented wlh those record5 It also Inc1L￿65 consideration of any unusual items ordi5dosu￿s In the finanaal staternenis. and seekifig expk4nation$ wncerniny any such matters. The pro￿vre$ undertaken ¢0 not provKle all the evidence Ihatwoukl be reQuir￿1 in an audi( and eon8eouenlly I do not . express an aUd￿t opinion on the view 9iven by the finallrya15tstements. Independent Examlnefs Statom•nt I In connection wlh my examination, no matter has come lo my attent￿n which 111 give8 me r88son8ble cause to b￿l￿ve that In any materi81 respect5 the requirements to keep ￿U￿tI￿j records In ac<x)rdance wrth section 130 of Ihe 2011 Act, and le prep8re attounls accord wth those records and cornpty wth the 8ccounling requirements ofthe Act have not been mel., or "'121 fequir8, In my Opin￿￿, attention to be drawn ifi orderto enat￿e a proppr understandin9 of the "accountsto be r&ached. Signed by the Independent Examiner. de". i¢l?I: Nameand address oflha Independent Examiner. . Releydnt professKnal qualthration w tN)dy'.