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2023-08-31-accounts

Reports
Referenceandadministrativedetails 1
Trustees'report 3
Independentauditor'sreport 16
Accounts
Statementoffinancialactivities 20
Balancesheet 21
Statementofcashflows 22
Principalaccountingpolicies 23
Notestotheaccounts 29

Trustees FatherHubertBonnet-Eymard
AymericClementMarie-JosephBrochard
FatherJohnHannan(resigned1February2024)
FatherDesmondHanrahan
ChristelSpay
BishopAlanStephenWilliams
EtienneRougier(resigned19July2023)
ElodieBrian(appointed29September2023)
PhilippeLespinard(appointed1December2023)
Rector FatherPascalBoidin
ParishOperationsManager PhilippinedeBeauregard(resigned29September
andTrustSecretary 2023)
Anne-LiseGaillacDieu(appointed29September
2023)
Principaloffice 5LeicesterPlace
LeicesterSquare
London
WC2H7BX
Charityregistrationnumber 1177995
Auditor BuzzacottLLP
130WoodStreet
London
EC2V6DL
PrincipalBankers HSBCBankplc
28BoroughHighStreet
Southwark
London
SE11YB
Solicitors StoneKingLLP
13QueenSquare
Bath
BA12HJ
Surveyors BurnetWareandGravesLtd
13HalfMoonLane
London
SE249JU

Trustee Appointed/Resigned
FatherHubertBonnet-Eymard
AymericClementMarie-JosephBrochard
FatherJohnHannan Resigned1February2024
FatherDesmondHanrahan
EtienneRougier Resigned19July2023
ChristelSpay
BishopAlanStephenWilliams
ElodieBrian Appointed29September2023
PhilppeLespinard Appointed1December2023

Unrestricted Restricted
2023
Unrestricted Restricted
2022
funds
funds

Total
funds
funds

Total
Notes
£
£
£
£
£

£
Incomefrom:
Donationsandlegacies 1
313,637
24,630
338,267
225,149
23,742

248,891
Investmentsandinterest
receivable 2
556,644
- 556,644 539,606
-
539,606
Charitableactivities 3
101,190
3,055 104,245 100,174
-
100,174
Totalincome 971,471
27,685
999,156 864,929
23,742

888,671
Expenditureon:
Raisingfunds
.Upkeepandmanagement
ofinvestmentproperties 4
57,719
- 57,719 28,844
-
28,844
Charitableactivities
.Administeringtrustand
upkeepofparish 5
702,979
16,015
718,994
604,534
15,998

620,532
.Chaplaincy 6
137,090
7,641
144,731
101,723
7,963

109,686
.Grantsanddonations 7
11,000
- 11,000 11,000
-
11,000
Totalexpenditure 908,788 23,656 932,444 746,101
23,961

770,062
Netincome/(expenditure)
beforeinvestmentlosses 62,683 4,029
66,712
118,828
(219)

118,609
Netlossesonrevaluation
oflistedinvestments 14
(7,019)
(7,019) (14,588)
-
(14,588)
Netmovementinfunds 9
55,664
4,029
59,693
104,240
(219)

104,021
Reconciliationoffunds:
Balancesbroughtforward
at1September2022 28,279,704 16,370 28,296,074 28,175,464
16,589
28,192,053
Balancescarriedforward
at31August2023 28,335,368 20,399 28,355,767 28,279,704
16,370
28,296,074
2023 2023 2022 2022
Notes £ £ £ £
Fixedassets
Heritageassets 12 4,140,000 4,140,000
Tangibleassets 13 11,513,859 11,465,881
Investments 14 12,275,162 12,282,163
27,929,021 27,888,044
Currentassets
Debtors 15 115,294 148,891
Cashatbankandinhand 409,316 367,613
Shorttermdeposits 140,022 129,347
664,632 645,851
Liabilities
Creditors:amountsfallingdue
withinoneyear 16 (128,101) (138,480)
Netcurrentassets 536,531 507,371
Creditors:amountsfallingdue
aftermorethanoneyear 17 (109,785) (99,341)
Totalnetassets 28,355,767 28,296,074
Thefundsofthecharity:
Fundsandreserves
Restrictedfunds 18 20,399 16,370
Unrestrictedfunds
.Designatedfunds 19 27,697,859 27,649,881
.Generalfunds 637,509 629,823
28,355,767 28,296,074

2023 2022
Notes £ £
Cashflowsfromoperatingactivities:
Netcashusedinoperatingactivities A (428,232) (454,791)
Cashflowsfrominvestingactivities:
Investmentincomeandinterestreceived 556,644 539,606
Purchaseoftangiblefixedassets (76,003) (38,600)
Netinvestmentincashdeposits (10,675) (253,316)
Netcashprovidedbyinvestingactivities 469,966 247,690
Changeincashandcashequivalentsintheyear 41,734 (207,101)
Cashandcashequivalentsat1September2022 B 367,613 366,751
Changeincashandcashequivalentsduetoexchange
ratemovements (31) 8
Cashandcashequivalentsat31August2023 B 409,316 159,658
Notestothestatementofcashflowsfortheyearto31August2023
A Reconciliationofnetincometonetcashusedinoperatingactivities
2023 2022
£ £
Netincomeasperthestatementoffinancialactivities 59,693 104,021
Adjustmentsfor:
Depreciationcharge 28,025 25,321
Exchangeratemovements 31 (8)
Decreaseininvestments 7,001 14,588
Investmentincomeandinterestreceivable (556,644) (539,606)
Decrease(increase)indebtors 33,597 (81,538)
Increaseincreditors 65 22,431
Netcashusedinoperatingactivities (428,232) (454,791)
B Analysisofcashandcashequivalents
2023 2022
£ £
Cashatbankandinhand 409,316 367,613
Totalcashandcashequivalents 409,316 367,613
C Analysisofchangesinnetdebt
At1 At31
September Cash August
2022 flows 2023
Cashatbankandinhand 367,613 41,703 409,316
Total 367,613 41,703 409,316

1 Incomefromdonationsandlegacies
Unrestricted Restricted Total Total
funds
Funds
2023 2022
£
£
£ £
Donations
.Churchcollectionsanddonations 305,162
24,630
329,792 240,291
.Otherdonations 8,475 8,475 8,600
2023Totalfunds 313,637
24,630
338,267 248,891
Unrestricted Restricted Total
funds Funds 2022
£
£
£
Donations
.Churchcollectionsanddonations 216,549 23,742 240,291
Otherdonations 8,600 8,600
2022Totalfunds 225,149 23,742 248,891

Unrestricted Restricted Total Total
funds
Funds
2023 2022
£
£
£ £
Rentalincomefromchurchhall 165,000 165,000 165,000
Incomefrominvestmentproperties 372,028 372,028 364,569
537,028 537,028 529,569
Incomefromlistedinvestments
.Commoninvestmentfunds 9,432 9,432 9,215
Interestreceivable
.Bankinterest 10,184 10,184 822
2023Totalfunds 556,644 556,644 539,606
Unrestricted Restricted Total
funds Funds 2022
£ £ £
Rentalincomefromchurchhall 165,000 165,000
Incomefrominvestmentproperties 364,569 364,569
529,569 529,569
Incomefromlistedinvestments
.Commoninvestmentfunds 9,215 9,215
Interestreceivable
.Bankinterest 822 822
2022Totalfunds 539,606 539,606

3 Incomefromcharitableactivities
Unrestricted Restricted Total Total
funds
Funds
2023 2022
£
£
£ £
GrantinrespectofWestEndoutreach
projects:
.MazarsCharitable Trust 1,000 1,000
GrantsinrespectofCoronaviruscrisis:
.Retail,hospitalityandleisure 4,000
1,000 1,000 4,000
Subscriptions 55,129
-
55,129 60,783
Retreats 28,845
-
28,845 23,119
Othermiscellaneousincome 17,216
2,055
19,271 12,272
101,190
2,055
103,245 96,174
2023Totalfunds 101,190
3,055
104,245 100,174
Unrestricted Restricted Total
funds Funds 2022
£
£
£
GrantinrespectofWestEndoutreachprojects:
.MazarsCharitableTrust
GrantsinrespectofCoronaviruscrisis:
.Retail,hospitalityandleisure 4,000 4,000
4,000 4,000
Subscriptions 60,783
-
60,783
Retreats 23,119
-
23,119
Othermiscellaneousincome 12,272 - 12,272
96,174 96,174
2022Totalfunds 100,174 100,174

Unrestricted Restricted Total Total
funds
funds
2023 2022
£
£
£ £
Investmentpropertyexpenses 41,010 41,010 9,095
Otherfees 16,709
-
16,709 19,749
2023Totalfunds 57,719
-
57,719 28,844
Unrestricted Restricted Total
funds funds 2022
£ £ £
Investmentpropertyexpenses 9,095 - 9,095
Otherfees 19,749 - 19,749
2022Totalfunds 28,844 - 28,844

Unrestricted Restricted Total Total
funds funds 2023 2022
£ £ £ £
Staffcosts(note10) 317,020 - 317,020 283,604
Supportofclergy 38,805 38,805 27,836
Churchsupplies 23,912 23,912 20,852
Premises 82,493 - 82,493 93,328
Legalandprofessionalcosts 12,947 - 12,947 2,408
Governancecosts(note8) 15,120 - 15,120 14,580
Othercosts 212,682 16,015 228,697 177,924
2023Totalfunds 702,979 16,015 718,994 620,532
Unrestricted Restricted Total
funds funds 2022
£ £ £
Staffcosts(note10) 283,604 283,604
Supportofclergy 27,836 27,836
Churchsupplies 20,852 20,852
Premises 93,328 93,328
Legalandprofessionalcosts 2,408 2,408
Governancecosts(note8) 14,580 14,580
Othercosts 161,926 15,998 177,924
2022Totalfunds 604,534 15,998 620,532

Expenditureoncharitablea ctivities:Chaplaincy
Unrestricted Restricted Total Total
funds
funds
2023 2022
£
£
£ £
Staffcosts(note10) 54,077
-
54,077 33,787
Supportofclergy 15,150
-
15,150 13,200
Othercosts 67,863
7,641
75,504 62,699
2023Totalfunds 137,090
7,641
144,731 109,686
Unrestricted Restricted Total
funds funds 2022
£ £ £
Staffcosts(note10) 33,787 33,787
Supportofclergy 13,200 13,200
Othercosts 54,736 7,963 62,699
2022Totalfunds 101,723 7,963 109,686
Expenditureoncharitableactivities: Grantsand donations
Unrestricted Restricted Total Total
funds
funds
2023 2022
£
£
£ £
NotreDameRefugeeCentre(note22)
11,000

-
11,000 11,000
2023Totalfunds 11,000
-
11,000 11,000
Unrestricted Restricted Total
funds funds 2022
£
£
£
NotreDameRefugeeCentre(note22) 11,000 11,000
2022Totalfunds 11,000 11,000
Governancecosts
Unrestricted Restricted Total Total
funds
funds
2023 2022
£
£
£ £
Legal,professionalandauditcosts 15,120 15,120 14,580
2023Totalfunds 15,120 15,120 14,580
Unrestricted Restricted Total
funds funds 2022
£ £ £
Legal,professionalandauditcosts 14,580 14,580
2022Totalfunds 14,580 14,580

Netincome
Thisisstatedaftercharging:
2023 2022
£ £
Staffcosts(note10) 371,097 317,391
Auditor'sremuneration,includingVAT
.Auditservices 15,120 14,580
Operatingleaserentals 7,449 6,298

2023 2022
£ £
Staffcostsduringtheyearwereasfollows:
Wagesandsalaries 326,505 278,010
Socialsecuritycosts 25,734 22,535
Pensioncosts 18,858 16,846
371,097 317,391
2023 2022
£ £
Staffcostsperfunctionwereasfollows:
Administeringtrustandupkeepofparish(note5) 317,020 283,604
Chaplaincy(note6) 54,077 33,787
371,097 317,391
Oneemployee(2022:oneemployee)earnedwithinthe rangeof £60,001to£70,000per
annumduringtheyearexcludingemployerpensioncontributions.
Thenumberofemployeesonanaverageandafull-timeequivalentbasis,analysedby
function,was:
Number FTE
2023 2022 2023 2022
Administeringtrustandupkeepof
parish 10 11 7 7
Chaplaincy 3 2 1 1
13 13 8 8

Heritageassets
2023 2022
£
£
NotreDamedeFranceRomanCatholicChurch 4,140,000 4,140,000

Tangibleassets
Land Furniture
and and
buildings equipment Total
£
£

£
Cost
At1September2022 11,193,910 446,923 11,640,833
Additions 76,003 76,003
Disposals (15,669) (15,669)
At31August2023 11,193,910 507,257 11,701,167
Depreciation
At1September2022 174,952 174,952
Chargefortheyear 28,025 28,025
Disposals (15,669) (15,669)
At31August2023 187,308 187,308
Netbookvalues
At31August2023 11,193,910 319,949 11,513,859
At31August2022 11,193,910 271,971 11,465,881

Investments
2023 2022
£ £
Listedinvestments-UK 280,589 287,608
Investmentproperties 11,994,000 11,994,000
Otherinvestments 573 555
12,275,162 12,282,163
2023 2022
£ £
Listedinvestments
Marketvalueat1September2022 287,608 302,196
Netunrealisedinvestmentlosses (7,019) (14,588)
Marketvalueat31August2023 280,589 287,608
Costat1September2022and31August2023 155,449 155,449
2023 2023
2022
2022
£ %
£
%
COIFIncomeUnits 238,879 85
243,623
85
M&GCharifundUnits 41,710 15
43,985
15
280,589 100
287,608
100
2023 2022
£ £
Investmentproperties
Marketvalueat1September2022and31August2023 11,994,000 11,994,000

Debtors
2023 2022
£ £
Rentreceivable 840 76,666
Otherdebtors 103,118 54,186
Prepaymentsandaccruedincome 11,336 18,039
115,294 148,891

2023 2022
£ £
Expensecreditors 25,490 35,695
Socialsecurityandothertaxes 11,461 10,800
Accrualsanddeferredincome 91,150 91,985
128,101 138,480

Reconciliationofdeferredincome
2023 2022
£ £
Deferredincomeat1September2022 19,347 12,477
Incomeaccruedat1September2022 (76,666)
Cashreceivedintheyear 614,980 459,773
Amountsreleasedtoincome (542,773) (529,569)
Incomeaccruedat31August2023 840 76,666
Deferredincomeat31August2023 15,728 19,347

2023 2022
£ £
Rentdepositsheld 109,785 99,341
109,785 99,341

Restrictedfunds
Expenditure
At1 gains, At31
September lossesand August
2022 Income transfers 2023
£ £ £ £
Chaplaincy - 7,641 (7,641)
ChurchandParish 16,370 20,044 (16,015) 20,399
16,370 27,685 (23,656) 20,399

Expenditure
At1 gains, At31
September lossesand August
2021 Income transfers 2022
£ £ £ £
Chaplaincy - 7,963 (7,963)
ChurchandParish 16,589 15,779 (15,998) 16,370
16,589 23,742 (23,961) 16,370

At1 At31
September Increased/ August
2022 Transfer released 2023
£ £ £ £
Heritageassetsfund 4,140,000 - - 4,140,000
Tangiblefixedassetsfund 11,465,881 - 47,978 11,513,859
Investmentsfund 11,994,000 - - 11,994,000
Churchrepaintingfund 50,000 - - 50,000
27,649,881 - 47,978 27,697,859
At1 At31
September Increased/
August
2021 Transfer released 2022
£ £ £ £
Heritageassetsfund 4,140,000 - - 4,140,000
Tangiblefixedassetsfund 11,452,602 13,279 11,465,881
Investmentsfund 11,994,000 - - 11,994,000
Churchrepaintingfund 50,000 - - 50,000
27,636,602 13,279 27,649,881

Analysisofnetassetsbet weenfunds weenfunds
Unrestrictedfunds
General Designated Restricted Total Total
Fund Funds funds 2023 2022
£ £ £ £ £
Fundbalancesat
31August2023
arerepresentedby:
Heritageassets 4,140,000 4,140,000 4,140,000
Tangiblefixedassets - 11,513,859 - 11,513,859 11,465,881
Investments 281,162 11,994,000 - 12,275,162 12,282,163
Currentassets 594,233 50,000 20,399 664,632 645,851
Creditors:amountsfalling
duewithinoneyear (128,101) (128,101) (138,480)
Creditors:amountsfalling
aftermorethanoneyear (109,785) (109,785) (99,341)
Totalnetassets 637,509 27,697,859 20,399 28,355,767 28,296,074
Unrestrictedfunds Unrestrictedfunds
General Designated Restricted Total
Fund Funds funds 2022
£ £ £ £
Fundbalancesat31August2022
arerepresentedby:
Heritageassets - 4,140,000 - 4,140,000
Tangiblefixedassets - 11,465,881 - 11,465,881
Investments 288,163 11,994,000 - 12,282,163
Currentassets 579,481 50,000 16,370 645,851
Creditors:amountsfallingduewithin
oneyear (138,480) - (138,480)
Creditors:amountsfallingaftermore
thanoneyear (99,341) - (99,341)
Totalnetassets 629,823 27,649,881 16,370 28,296,074
2023 2022
£
£
Totalunrealisedgainsat31August2023 125,140 132,159
Reconciliationofmovementsinunrealisedgains:
Totalunrealisedgainsat1September2022 132,159 146,747
Add:netlossesarisingonrevaluationsin theyear (7,019)
(14,588)
Totalunrealisedgainsat31August2023 125,140 132,159

operatingleasesdueasfollows:
2023 2022
Officeequipment £ £
Withinoneyear 9,552 5,520
Withintwotofiveyears 13,938 12,402
23,490 17,922