BARNET UNITED REFORMED CHURCH AND EWEN HALL CHARITIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2020
This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis
ADMINISTRATIVE INFORMATION
Barnet United Reformed Church Charity is a local church of the United Reformed Church in Great Britain, and is a member church of Thames North Synod of the Church. It was registered on 18[th] February, 2019 as Charity Number 1182081.
Barnet United Reformed Church is situated at Ewen Hall, Wood Street, Barnet. EN5 4BW.
The members of the Elders’ Meeting for the time being are recognised as the charity trustees. Those who served from 1st January 2020 until the date this report was approved are: Mrs Jill Adams, Mrs Alison Atkinson, Mr Alan King, Mrs Fleur White.
The Church building, Ewen Hall and houses at 43, The Croft, Barnet, EN5 2TN and 27, Union Street, Barnet EN5 4HY are vested in Thames North Trust company as trustees and held for the benefit of Barnet URC in accordance with the trusts applicable to URC properties.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The activities of Barnet United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United Reformed Church, and supplemented by the rules of Barnet United Reformed Church. The governing document of the registered charity is a statement adopted by the Church Meeting.
The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church. The members of the Elders Meeting are the minister in pastoral charge (if any) and up to 12 members of Barnet URC nominated and elected by the members of Barnet URC in Church Meeting. Elders serve for 3 years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as elders.
The Elders’ Meeting met 5 times during the year. It is assisted in the administration of the Church and its property by committee established for property management. The Church Meeting met 4 times during the year. The number of meetings was less than usual due to the COVID 19 outbreak and restrictions. Trustees did keep in touch in other ways such as Zoom meetings and telephone calls.
OBJECTIVES AND ACTIVITIES
As a local congregation of the United Reformed Church, Barnet United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its buildings.
The Elders’ Meeting is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Elders’ Meeting believes that, the Church provides benefit to the public by:
• providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;
• promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.
REVIEW OF ACTIVITIES AND ACHIEVEMENTS
Barnet URC held worship services every Sunday morning throughout the year except during the COVID 19 lockdown. There is a Bible study group which meets at the home of one of the Elders. We have a Boys’ Brigade and Girls’ Association, numbering about 100 members, as well as Brownies and Rainbows.
During the periods when the church was allowed to open but full services were not permitted, the church was open on Sunday mornings for private prayer.
FINANCIAL REVIEW
Income for the year ending 31[st] December, 2020 was £102,717 and expenditure was £115,698 meaning a deficit of £12,981.
£21,413 came from hiring out the Ewen Hall and other rooms, and £44,593 from the rental income of our two houses and three flats. The remainder of the income consisted of gifts and donations from members and friends who attend our services and activities.
The main expenses were £23,000 to the URC central ministry and mission fund, £30,401 on church running costs, £11,838 for maintenance of buildings and £45,522 on refurbishing the manse.
Barnet United Reformed Church has a reserve fund of £197,810 which is invested by the URC Thames North Trust.
.IBARNET UNITED REFORMED CHURCH . jFITriANCIAL STATEPAENTS YEAR ENDED 31 DECEMBER 2020 4RECÈIPTS AND PAYMENTS ACCOUNT Pa9e 1 Thi$ Year 2020 Totsl £ Last Year 2019 Funds £ Fund8£ Fund0£ Total £ ,. RÈCÉIPTS ' Offerings Fund raising and don8tion8 Chuf¢h OryanisaUon$ -'1 Monies raijed for Dutslde Gausos j Gfft Ad tsx repaymonts ,' Le9ad86 ' Glft Day Property- letlngs .' Proporty- Churchlhall users .. I URC Grants Interest F¢ Loan Iwedding8 and Funerals 4St. Andrews Chest•rfiekl Road ' Bank Interest & investment income Titil recelpts . 4,887.52,. 0.00. I 1,600.00:, 100.001 5.986.35 0.00 0.00 44,592.57 21,413.25, 2,923.80 20.LfQ.00 o.oo' 0.00 1,233.38 7.493.25 4,867.52. 1,5tsJ.00 350.00 1,600.00 100.00. 5.988.35 0,00 0.00 44,S92.S7 21,413.2S QO,0Sa.O8; 29,007.25. 2,923.eo 20.QOD.QO 0.00 0.00 1,862.70 12 24.07 518.69 690.62 76,883.7e 518.69 25,314.22 102,716.67 100,971.78 PAYMENT8 -1 Ministy & Mission Fund l Ministers expen8e8 '.Church running eogts Programme 8¢Jvity ¢o$ts .' Supptsrt of outside ¢au$68 Malntsnance of church bulldlngs - j Malntsnance of Man88 IRefom Ma982ine ,. Russells Leaving 23,001.00 837.39 30.401.42 11.se 705.so 11,837.52 ,$22.24 23,¢J01.Crf) 2,489.37 32,001.42 11.56 8.50 11,837.$2 46.622.24, 29.50 23,001.00 0.00, 31,389.70. 2,907.48 847.$0 24,499.90 1,195.96 29.50 400.00 1,851.98 1,600.00 100.00 T¢)tal paymbnts , NET RECEIPTS I (PAYMENTS) TRAFISFERS batVl¢on fund6 ICASH FUNDS bifvid 1 January ICASH-FUNI5s cifwd 31"tsecémber'. 112,146.13 0.00 3,551.98 115,698.11 84,371.03 45,262.37 518.69 21.762.24 -12,881.44 16 700.75 0.00 o.oo -35,262.37 S18.89 21,762.24 -12,981.44 16,700.75 STATEMENT OF A8SETS AND UABILITIES .' Mon•tary a88ets .' Bank currgnl account .. Deposit a¢ttJunt ' Rent Income Account ' COIF Accounts Totsl monatsry amets . 1,959.67 1.9S9.87 6,623.36 4,137.67 197,809.61 210,530.31 2,838.68 4,861.12 18.S21.03 197,290.92 223.511.75 8.823.36 4,137.67 197,809.61 10 6,097.34 197,809.61 6,823.36 ' Investmonts at market value 16,611.94 18,811.94:. 17,530.04 "Asuts used for church purpo Church Bullding -43, The Croft, Bamet ENS 2TN .27, Union StreèL 8amot ENS 4HY Church ccfitsnt8 ',Organ ', Liabiilde• , Loans out8tandlng 'Significant ¢reditor8 '.6,038.887 ,.353.1QO 211,858 11 10J,045 11 331.499 20,CQD.¢JO. 0.00 APPROVED by the Trust9 ort I. -120 i and Slgned on th ir behalf by fi &_rf Q.h-,L& (name) .*&-. 18ignature) Th• nots8 on pagas 2 and 3 lorm part olttlts fm•nclal 8tatèmart
BARNÉT UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Page 2 NOTES 1 ACCOUNTING POLICIES The financial statements have been prepared in accordance with the Charities Act 2011 Section 132. uslng the Receipts and Payments basis available lo small charities Isection 133) and the URC guidance. 42 FUND ACCOUNTING Unrestricted Funds may be used by the church fgr any of ils ordinary purposes. Designated Fund$ represent unreslricled funds sel aside L)y the church for specific d8signaled purposes.. they can be transferred back into gener81 funds al the church's decision. Fund namfj & purpose.. Balance ReiptS bd£ in year £ 197,290.92- 518.69 Payments in year £ Transfers for year £ Balance fvvd£ 197.809.81 Reserve fund Totals for deslgnated funds 197,809.61 Restrlcted Funds represent income which may be expended only on those restricted objects provided in the term$ of a tNsI or bequest, or donations or grants received or invited for a specific purpose. These funds can only be Spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or retumed,. it cannot be absorbed into general funds. 197,290.92 518.69 Fund name & purpose.. Balancts b1£ Receipts in year £ Payments in year £ Balanc Monies raised for outside causes Halley Stewart Trust Minister's Expenses Junior Church Fabric Account Gift Days Donations for specific items Totals for restricted funds 1.478.10 .1 594.94 209.10 i 1.793.98 785.00 0.00 4.861.12 0.00 154.78 1,257.04 37.28 2,165.12 D.00 0.00 3,614.22 0.00 o.00-..a 1,632.88 1,851.98 0.00. 0.00 ¥.. 246.38 0.00 w 3,959.10 o.00- 785.00 o.00- 0.00 1,851.98 6,623.36 Thi8 Year 2020 Total £ Last Year kn. 2019 Total £ Unreslricled Fund5 £ Designated Fund5 £ Restricted Fund8 £ 3 MONIES RAISED FOR OUTSIDE CAUSES North London Hospice Crisis and Shelter Homeless Action in Bam81 0.00 350.00 0.00 100.00 0.00. Totals raised for outslde causes 0.00 0.00 0.00 100.00 350.00 4 PROPERTY INCOME Hall hire income Rent income URC Grant Wedding$ and funerals Total property Income 5 CHURCH RUNNING COSTS Pulpit Supply 21,413.25 44,592.57 21,413.25 44,592.57 1.710.00 0.00 29,007.25 60,058.58 0.00 0.00 1.710.00';- 66,005.82 0.00 1,710.00 67,715.82 89,065.83 140.00 9,304.33 5,771.04, 240.00 8.10 349.79,. 959.01-. 10,091.80 1,504.65 1,889.00 123.70, 140.00 10,904.33 5,771.04 240.00 . 8.10 349.79 959.01 10,091.80 1,504.65 1,889.00 123.70 20.00 810.00 10,238.86 5,450.00 679.57 1.676.73 166.88 932.59 6,020.00 724.10 2,049.20 2,587.77 54.00 1,600.00 Insuran¢e Organ and Pianos Printing and Publiclty Technology Licences and Mu$ie Copyright Cleaning Domestic Sundries Garden Maintenance Miscellaneous Expenses Bank and Trust Charges Totsl church running costs 30,401.42 0.00 1,600.00 32,001.42 31.389.70
BARNET UNITED REFORMED CHURCH Pago 3 FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 NOTES - Contlnued '* This Year Last Y8ar Unr8striGled Fund5 £ DeswJnaled Funds £ Restricted Funds £ 2020 Total £ 2019 Total £ 8 PROGRAMME ACTIVITY COSTS Junior Church Catering Christmas Services Totsl programme actlvlty costs 7 SUPPORT OF OUTSIDE CAUSES Churches Together Subscription British Legion Poppy Appeal Crisis Shelter 0.00 11.56 0.00. 0.00 2,182.48 725.00 11.56 0.00 11.56 0.00 0.00 2,907.48 88.00 17.50 100.00 100.00 88.00 17.50 150.00 150.00 0.00 0.00 0.00 o.oo 0.00 0.00 100.00 10000 100,00 100.00 0.00 . 0.00 0.00 80.00 17.50 175.00 175.00 50.00 Churches Together Appeal Homeless Action in Bamet 0.00 North London Hosplce Good Neighbour Scheme London City Mission Bible Society 100.00 100.00 100.00 100.00 100 00 100.00 100.00 100.00 Totsl support of outsldo causes 8 MAINTENANCE OF CHURCH BUILDINGS Church and Ewen Hall Property Total maintenance of church bulldings 9 MAINTENANCE OF MANSE Manse 705 50 100.00 805.50 847.50 8.715.44 3,122.08 11,837.52 8.715.44 3,122.08 11,837.52 21,574.33 2,925.57 24.499.90 0.00 0.00 45,522.24 45,522.24 1,195.95 Total malntenance of manse 10 MONETARY ASSETS The church monies are not held in segregated accounts, bul for the sake of this financial statement the total of each account is allocated appropriately over the various funds. 11 ASSETS USED FOR CHURCH PURPOSES The church buildin9 and the Manse al 43, The Croft, are vested in IURC Thames North Trustl as trustees and are not church assets. They are held for the benefit of Barnel UR Church in accordance with the statutory trusts apllicable to URC properties under the URC Acl$. For insurance purposes the church buildings ar8 insured by the church for £6.036,857. The Manse for £353,100 and 27. Union Street for £211.858. The Church contents are insured by the Church for £431,445. .. 12 INVESTMENTS HELD FOR CHURCH PURPOSES Thames North Synod Trust company holds on behalf of the church investments representing money received as legacies or other gifts. The release of this to ttte church is decided by the Ghurch alone. Amounts received during the year are included in these accounts.
BARNET UNITED REFORMED CHURCH P3ge 4 . . FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 -. TREASURER'S STATEMENT I have prepared the financial statements on pages 1 to 3 for the year ended 31 December 2020 frorn ttie accounting records of the church. Alan King {signaturel {name) Idatèl INDEPENDENT EXAMINER'S REPORT I report on the financial statements of Barnet URC for the year ended 31 December 2020, which are set out on pages 1 to 3. Rèspèctive rosponsibilities The church is responsible for the preparation of the financial ststements, and considers that the audit requirement of Section 144121 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to stale, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 14511 Ila) of the Act, whether particular matters have come to my attention. til Basss of Independent Examlner's report }- My examination was carried out in accordance with the General Directions of the Charity Commissioners. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideratlDn of any unusual items or disclosures '¥,. in the financial slalemenls, and seeking explanations concerning any such matters. The procedures •it* 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 financial statements. Independent Examinor's statemont In connection with my examination of the church funds, nothing came to my attention which gave me cause to believe otherwise than that the financial slalemenls accord with the accounting records of the church, and that those records satisfied the requirements of the Act. l am not aware of any matter to which attention should be drawn in order to enable a proper understandin of the financial statements to be reached. Signed by the Independent Examiner.. date: Name and address of the Independent Exa 22 Sofi rtFi fLC) tsklNR eST 1Cl4 e£33 OPF
BARNET UNITED REFORMÉD CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 Page 4 "&r" TREASURER'S STATEMENT I have prepared the financial ststements on pages 1 to 3 for Ihe year ?nded 31 December 2020 from the aocounb.ng records of the church. Alan lthng {namel (signature) {datel INDEPENDENT EXAMINER'S RÈPORT I reFX)rt on the financial statements of Bamet URC for the year ended 31 December 2020, which are set out on pages 1 to 3. Respectlve responslbllltle8 The church is responsible for the prepath.on of the financial statements, and considers that the audit requirement of Section 144121 of the Charities Act 2011 {the Acll does not apply. It is my responsibility lo stale, on the basis of procedures specified in the General Dire¢tions given by the Charity Commissioners under Section 145{1 Ila) of the Act. whether particular matters have come to my attention. Basls of Independent Examinerfs report My examination was carried out in aceordance the General Directions of the Charity Commissioners. An examination includes a review of the accounb.ng records kept by the church and a comparison of the accounts presented with those records. It also includes considerab.on of any unusual items or disclosures in the financial ststements, and seeking explanations conceming any stjch matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not exp$$ an audit opinion on the view given by the financial statements. Independent Examlnerfs statement In connection with my examination of the church funds, nothing came to my attention which gave me cause to believe otherwise than that the financial statements accord with the accounting records of the church, and . that those records satisfied the requirements of the Act l am nol aware of any matter to which attention should be drawn in order to enable a proper understandi of the financial statements to be reached. Signed by the Independent Examiner. date.. Name and address of the Independent Exa AO 22 Sèri blF) c) CXLiyE Hegr 1Cl4 f£33 0?F