OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-12-31-accounts

Registered charity number: 1195960

St Leonard’s Community Church

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

For the year ended 31 December 2023

St Leonard’s Community Church

Contents

Page
Annual report 1 – 4
Independent examiner’s report 5
Receipts and payments account 6
Statement of assets and liabilities 7
Notes to the accounts 8 - 10

St Leonard’s Community Church

Annual report

For the year ended 31 December 2023

Trustees

Rev Lucy Sablan Rev Christopher Stebbing Stephen Adams Caroline Clifford Rev Mike Rutter

Appointed 31 August 2021 Appointed 6 October 2022 Appointed 24 May 2022 Appointed 24 May 2022 Appointed 31 August 2021

Principal Address

St Paul & St Leonard’s Vicarage 458B East Bank Road Sheffield S2 2AD

Objectives and activities

The Objects of The CIO are the advancement of the Christian faith, for the benefit of the public especially within the Arbourthorne and Norfolk park areas of Sheffield and in such parts of the united kingdom, or the world, as the trustees of the charity may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and connected with the charitable work of the charity.

Background

St Leonard’s Community Church was set up as a CIO on 29 September 2021, to support the work of the church and community space, based in a converted public house – 331 Arbourthorne Road, S2 2FH.

This history of this church, formally known as “The Beacon”, is somewhat complicated:

The assets and liabilities of the former parish of Arbourthorne and Norfolk Park were held in the name of registered charity number 1145963, legally called “St Paul & St Leonard’s church”, but known as “The Beacon”.

By virtue of a Pastoral Scheme, the parishes of ‘Heeley’ and of ‘Arbourthorne and Norfolk Park’ merged into a single parish on 1 August 2021. The new parish is known as the ‘Parish of Heeley with Arbourthorne and Norfolk Park’. The parish was registered with the Charity Commission on 5 November 2021, charity number 1196414, with the legal name “The Parochial Church Council of the Ecclesiastical Parish of Christ Church Heeley with Arbourthorne and Norfolk Park”.

A transfer in of assets and liabilities from “St Paul & St Leonard’s church” to “The Parochial Church Council of the Ecclesiastical Parish of Christ Church Heeley with Arbourthorne and Norfolk Park” took place as at 1 August 2021.

This charity, was set up to receive the cash assets and any liabilities relating to St Leonard's Church once a Bishop’s Mission Order has been granted. This in turn awaits the preparation of a new lease from the parish to St Leonard’s Community Church. This was anticipated to be completed in 2022, but has taken longer than expected. Activity at the Community Church continues to be represented (and the finances included) in the accounts of “The Parochial Church Council of the Ecclesiastical Parish of Christ Church Heeley with Arbourthorne and Norfolk Park” for 2022.

1

St Leonard’s Community Church

Annual report - continued For the year ended 31 December 2023

A transfer in of funds took place with effect from midnight on 1 January 2023.

Achievements and performance

Mission at St Leonard’s Community Church is led by Revd Lucy Sablan who was licensed to the Bishop’s Mission Order at its creation in 2022.

In 2023 3 new staff members joined operations. Children’s and families worker, Administrative Assistant (shared with Christ Church Heeley) and a Curate who was ordained in June 2023.

More information on activities can be found here: https://www.saintleonards.co.uk/

When planning our activities for the year, the trustees have considered the Commission’s guidance on public benefit, and, in particular, the specific guidance on charities for the advancement of religion.

Worship Services and Discipleship

Our Sunday attendance was consistent with 2022, but our worshipping community (those who regularly attend worship) grew from 31 to 52 in 2023. This is in part due to changing patterns of attendance and in part due to the addition of two new worship services in the week (j:10:10 and REFRESH).

A new home group began off the back of a bible overview course and is continuing well. Another small group began as a ‘Wellbeing group’ and has gathered people both with an active faith and exploring around topics of wellbeing and faith.

2

St Leonard’s Community Church

Annual report - continued For the year ended 31 December 2023

Mission and Evangelism

This has continued to be a focus for our operations as we establish ourselves in the community and try to serve it well. As ever our main approach for evangelism is relational, and so while no specific evangelism programmes ran in 2023, it runs naturally alongside our mission and outreach work.

Youth, Children and Families Work

Ecumenical

Future plans

3

St Leonard’s Community Church

Annual report - continued For the year ended 31 December 2023

Financial review

As noted above funds were transferred from Heeley to St Leonards with effect from midnight on the 31[st] December 2022.

It has been an encouraging year with giving from the congregation exceeding the initial budgeted figures. This along with the success in securing a number of grants to fund positions such as the Children and Families worker and the Admin Assistant has meant that the work and ministry of the church has been able to develop and expand more than expected at the start of the year.

As ever challenges have remained not least in keeping a check on the utility costs. Long term contracts with gas and electric companies have provided the church with some security in knowing the monthly outgoings. The fabric of the building has also raised some concerns and repairs and maintenance have been ongoing. A fuller inspection is due to be completed in 2024, to enable a repair and maintenance schedule to be complied and costed.

The church committed to paying £1,000 to the Diocese as its share of the Common Fund and this was paid in full.

Free reserves (general fund cash reserves) as at 31 December 2023 were £18,104. The trustees consider this balance sufficient when considering cash flow needs and the 2024 budget. The trustees do not yet have a formal reserves policy or target but will determine these before the end of 2024.

17/04/2024 The trustees declare that they have approved the annual report on ___ and is signed on their behalf by:

Name: ________ Lucy Sablan

Position: ________Senior Minister and Chair of trustees

4

Independent examiner’s report to the trustees of St Leonard’s Community Church (“the CIO”)

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: ____ Sarah Lightfoot, FCA, DChA

Seven Hills Accountants Limited 57 Burton Street Sheffield S6 2HH

Date: ____ 18 April 2024

5

St Leonard's Community Church Receipts and payments account For the year ended 31 December 2023

Notes
Receipts from:
Voluntary Giving
Planned giving
Collections at services
Other giving
Grants
Fundraising activities
Church activities
Event income
Rent from Hall
Other income
Arbourthourne Pond
Salary contributions
Other income
Investment income
Transfer in from Christ Church Heeley
6
Total receipts
Payments from:
Church activities
Common fund
Clergy and staff expenses
Salaries, wages and honoraria
Mission and evangelism costs
Café costs
Other mission and evangelism costs
Church running expenses
Upkeep of services
Building maintenance costs
Building utilities
Insurance
Garden costs
Accountancy and Independent examination fees
Other running expenses
Arbourthourne Pond costs
Net receipts/(payments)
Transfers
Net movement in funds
Total cash funds carried forward		 General
funds
£
12,754
173
286
1,150
213
578
16,135
-
1,753
1,256
8
11,150
45,456
1,000
446
3,551
1,043
4,051
437
3,800
8,311
867
2,025
210
1,611
-
27,352
18,104
-
18,104
18,104		 Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,760
3,760
3,760		 Restricted
funds
£
-
-
-
6,408
-
-
-
2,602
-
-
-
5,185
14,195
-
-
5,658
-
750
-
-
-
-
133
-
-
531
7,072
7,123
(3,760)
3,363
3,363		 Endowment
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2023
Total
£
12,754
173
286
7,558
213
578
16,135
2,602
1,753
1,256
8
16,335
59,651
1,000
446
9,209
1,043
4,801
437
3,800
8,311
867
2,158
210
1,611
531
34,424
25,227
-
25,227
25,227

6

St Leonard's Community Church Statement of Assets and Liabilities As at 31 December 2023

----- Start of picture text -----
General Designated Restricted Endowment Total
funds funds funds funds 2023
Notes £ £ £ £ £
Cash funds
Bank current accounts 18,104 3,760 3,363 - 25,227
Total cash funds 18,104 3,760 3,363 - 25,227
Investment and property assets
CCLA investment fund - income shares 4 - - - 18,921 18,921
- - -
Total investment and property assets 18,921 18,921
----- End of picture text -----

St Leonard's Church is a converted pub that is licenced to carry out religious activities, rather than being consecrated property, therefore it is appropriate to recognise ownership and valuation.

Assets retained for church use

The PCC own a variety of furniture and equipment for use in church activities. No valuation is put on these items.

Debtors

Gift aid recoverable

Liabilities
Building utilities
Accountancy and Independent examination fees
Total liabilities		 1,231
540
1,771		 -
-
-		 -
-
-		 -
-
-		 1,231
540
1,771

17/04/2024 Approved by the trustees on _______ and signed on their behalf by:

Name: Lucy Sablan

Position: Senior Minister and Chair of trustees

7

St Leonard's Community Church Notes to the financial statements For the year ended 31 December 2023

1 Accounting policies

Basis of preparation

The account are prepared in line with the Charity Commission guidance on Receipts and payment" accounts and the Church Accounting Regulation 2016.

Receipts and payments accounts are statements that summarise the movement of cash into and out of the organisation during the financial year. In this context "cash" includes cash equivalents, for example, bank accounts where cash can be readily withdrawn to pay for debts as they become due.

Funds

General funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose.

Designated funds are set aside at the discretion of the PCC.

Restricted funds are to be used for specific purposes as laid down by the donor.

Endowment funds arise from specific gifts left to the church and are held as investments. The investment income generated from these investments can be used towards the same purposes that the investments are held for.

2 Designated funds

Note
CPW		 Cash funds
brought
forward
£
-
-		 Income
£
-
-		 Expenditure
£
-
-		 Transfers
£
3,760
3,760		 Cash funds
carried
forward
£
3,760
3,760

CPW

Monies set aside towards a Centenary Project worker.

Note
Ward pot
Other restricted funds
6
Friends of Arbourthorne Pond
Admin worker grant
Shutter painting
ROOTS		 Cash funds
brought
forward
£
-
-
-
-
-
-
-		 Income
£
1,425
3,760
2,602
5,658
500
250
14,195		 Expenditure
£
(133)
-
(531)
(5,658)
(500)
(250)
(7,072)		 Transfers
£
-
(3,760)
-
-
-
-
(3,760)		 Cash funds
carried
forward
£
1,292
-
2,071
-
-
-
3,363

Ward pot

Monies given for various items including the community garden, christmas tree, kitchen equipment and the food bank.

Other restricted funds

These Restricted funds were transferred from Christ Church Heeley, and had originally been transferred in from St Paul & St Leonard's Parish church - the entity before the parish merger was complete. These comprise of Music and arts, children's work, Dennis Macdonald Memorial, Training fund and Poverty fund. The source of these funds and the actual restricted use has been lost and so the trustees have decided to put these funds towards a Centenary Project worker in a designated fund.

Friends of Arbourthorne Pond

The Church is acting as agent for this community group who do not have their own bank account - the vicar Lucy Sablan sits on their board. The funds are spent as set out by the group.

Admin worker grant

A grant to cover a part time admin post shared with Christ Church Heeley.

8

St Leonard's Community Church Notes to the financial statements - continued For the year ended 31 December 2023

4 Endowment funds

----- Start of picture text -----
Cash funds brought Cash funds carried
forward Income Expenditure Transfers forward
£ £ £ £ £
Endowment fund - - - - -
- - - - -
----- End of picture text -----

Endowment fund

As part of the parish merger, the endowment fund investments were transferred in from St Paul & St Leonard's church, and Christ Church Heeley with the same conditions as the original endowment. The value as at 31 December 2022, when the funds were transferred, was £17,281.

This endowment fund is held as CCLA income shares. The investment valuation at the year end was £18,921.

During the year the associated investment dividends of £517 were paid directly into the Sheffield Diocese Board of Finance bank account and allocated to the common fund to support clergy stipends in the year.

5 Related party transactions

Trustees and their close relatives donated £3,060 in addition to any amounts given within the collection, during the year.

Trustees received no remuneration for their role as trustees during the year. Clergy and staff expenses primarily comprise costs to allow the clergy and staff to fulfil their roles, for example telephone recharges and mileage contributions, as well as vicarage water costs. £149 costs were paid to clergy who were also trsutees in the year .

S Adams is a trustee of the below charities - these connections exist so that the activities within the extended parish can be managed.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Heeley with Arbourthorne and Norfolk Park (Christ Church Heeley) (registered charity 1196414)

The church building (331 Arbourthorne Road) is being leased to the community church for their use as a worship and community centre, for a peppercorn rent.

A shared admin worker was appointed, with costs being split 1/3 Heeley, 2/3 St Leonard's - payments were made between the 2 to share the costs, and £1,500 of the Diocese grant received by Heeley was paid over to to St Leonard's.

See also note 6 below re the transfer of funds with effect from 1 January 2023.

St Paul & St Leonard's Church (registered charity 1145963) S Adams

There were no transactions during the year. The charity is dormant and needs to be closed with the Charity Commission.

6 Transfer in of funds from Christ Church Heeley Background

A pastoral measure was approved to merge the parish of Heeley with Arbourthorne and Norfolk Park with effect from 1 August 2021.

The property owned by St Paul & St Leonard's Church (registered charity 1145963) was transferred to Christ Church Heeley, with the Sheffield Diocesan Board of Finance being custodian trustees. This church building (331 Arbourthorne Road) is being leased to the community church for their use as a worship and community centre, for a peppercorn rent.

All other investments, assets (cash and other) and liabilities of St Paul & St Leonard's Church (registered charity 1145963) were also transferred to Christ Church Heeley. St Paul & St Leonard's Church (registered charity 1145963) will be closed once the administration of the transfer of assets is complete.

This entity, St Leonard's Community Church (registered charity 1195960), was set up to become a Bishops Mission Order and take over the running of this church.

It was the intention of Christ Church Heeley to transfer out this balance to St Leonard's Community Church when the Bishop's Mission Order had been granted. The Bishop's Mission order was granted in September 2022 however there was a delay in setting up new bank accounts, so the financial activities of St Leonard's remained within these accounts during 2022. The transfer of assets and liabilities to the Community Church took place at midnight on 31/12/22.

9

St Leonard's Community Church Notes to the financial statements - continued For the year ended 31 December 2023

Transfer in of funds from Christ Church Heeley - continued
Transfer of assets and liabilitiesin on 01/01/2023
Value as at 01/01/23
£ £
Current account balances split by fund
General fund 11,150
Restricted funds - ward pot 1,425
Restricted funds - as transferred in
Music and arts/ Eden Project 151
Children's Work 892
Dennis Macdonald Memorial 333
Training Fund 1,703
Poverty Fund (prior Joseph Fund) 681
Restricted funds 3,760
Total current account balances transferred - see Receipts and payments account 16,335
CCLA investment - CBF deposit funds 17,281
Contribution to 2022 accounts and independent examination fee (210)
Other assets and liabilities transferred 17,071
Transfer in of assets and liabilities from Christ Church Heeley (registered charity 1196414) 33,406

10