on behalf of
(Registered Charity number 237839)
Financial period Income and spending The period is the calendar year from 1.1.22 - 31.12.22
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Income or local authority £67, 938. No central government contracts have been awarded or applied for. Donations (no legacies, no corporate donations), members’ contributions (FWO: Free Will Offerings) and investment interest are specified. The value of our charity’s single highest value donation received from an individual during the financial period of this return was £2,000.
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Investment income was derived from COIF Charities Investment Fund and from funds administered by RBC Brewin Dolphin, Leeds.
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Spend £121, 832 This was sustained from reserves, which have recently been increased from sale of a Manse. We have a Reserves policy. Considerable maintenance work was done on the building with a new central boiler, hall LED framework and lights and the interior of the church painted. The accounts have been checked by an external assessor, whose report is attached. Small grants were made to a local community Homework Club within another charity (Broomhall Centre, Charity no. 1148348) and to the Buzz Project to support Child Contact Centre activities in our facilities (Charity no.1141034). Trustees were not paid apart from out of pocket expenses.
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Activities outside of the United Kingdom nil
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Trading subsidiaries nil
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Charity addresses and property Upper Hanover St, Broomhall, Sheffield S3 7RQ as shown on the Register of Charities. The land on which the church stands is registered with the Land Registry, Title number SYK486008, Edition date 17.10.2016 and that on which the hall stands was registered, Title number SYK694788, Edition date 10.11.2021.
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Structure and membership St Andrew’s United Reformed Church is a member of the Yorkshire Synod of the United Reformed Church, but is run independently with Trustees as specified by an 1861 Trust Deed and a constitution derived from that recommended by the Yorkshire Synod of the United Reformed Church. Its governance is delegated to the Elders for spiritual matters and a Management Team for secular matters. All proceedings are shared between Trustees, Elders and Management Team. As formulated by the United Reformed Church, the ultimate decisions are made by the Church Meeting of all members. The majority of members are elderly and many are infirm, the total membership currently is 32. One member is the Church Secretary and another is the corresponding member for the Charity Commission. The facilities are hired to 29 groups, who have returned post-pandemic (formerly 50), with a great variety of community activities, including choirs, dance, drawing, music, cooking and catering and martial arts groups. We have a resident group offering Child Contact for non-resident family members in a secure environment and education services and they use a number of selected volunteers. In addition to our own St Andrew’s United Reformed congregation using our facilities, there are other Christian church groups, St Michael’s Ethiopian Orthodox Tewahedo Church, The Jesus for All
Nations (Congolese) Church, Dominican City Church (Nigerian), Family Covenant Church (Zimbabwean), David in Me Outreach Ministry (mixed ethnic groups) and New Generation Church (Bulgarian). Recently, additional groups, the Audacious Church and the Calvary International Christian Centre (international students) have also come. For many years we have also hosted regular services for Iranian and Iraqi Muslim community groups.
- Employees and volunteers There are no volunteers from the church as activities are carried out by members. However, we have four employees, two of which are compromised relatives of members. Another is our parttime administrator and the fourth works as a part-time cleaner. All employment matters have been validated through Voluntary Action Sheffield (https://www.vas.org.uk/) and none are now self-employed. None are on fixed term contracts. None work on behalf of our charity outside of the United Kingdom. The total amount spent on employee payroll during the financial period was £36,754.
9.
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With respect to the policies and procedures in place during the year: a. internal charity financial controls policy and procedures. These are being revised as the bank account was transferred to another bank and the newq details need to be incorporated. b. safeguarding policy and procedures
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c. financial reserves policy and procedures
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d. complaints policy and procedures e. serious incident reporting policy and procedures. A new policy is being examined. f. internal risk management policy and procedures g. trustee expenses policy and procedures h. trustee conflicts of interest policy and procedures i. investing charity funds policy and procedures j. campaigns and political activity policy and procedures, not relevant, so none in place k. bullying and harassment policy and procedures l. social media policy and procedures m. engaging external speakers at charity events policy and procedures, not relevant, so not in place.
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Safeguarding and risk All relevant members have had up-to-date DBS checks and safeguarding training. The pandemic resulted in a major reduction in income from letting of facilities, but this has started to improve. Further, our disabled access was compromised and we have needed to construct an additional ramp for that purpose. Planning permission has been obtained and there is a starting date. Its completion may allow an increase in hire of facilities.
Our reserves are sufficient to cover at least one year’s expenditure at the current rate, consistent with our Reserves Policy. The accounts have been examined independently. That examination was carried out in accordance with directions for Independent Examiner Guidance for small charities. The church accounts were independently certified for the Annual Church Meeting at which they were approved. The accounts and this Report had been circulated widely and approved by Management Team, members at a Church Meeting and Trustees. They were compliant with the Charities Act (1993). The Trustees have considered major risks to which the charity is exposed and satisfied themselves that systems and procedures are in place to minimise those risks. The Risk Assessment indicators and procedures were reviewed, as were the charity’s financial controls. The Trustees have complied with their duty to have due regard to the updated guidance (CC3) and regularly review Charity Commission News editions on publication. They can confirm that no serious risk, as defined in CC3, has occurred.
This Annual report and accounts were considered and approved by the Management Team, Elders, Church members and Trustees.
Signed on their behalf by
Member, Elder, Chair of the Management Team and Trustee i.d.cooke@sheffield.ac.uk 0114 262 0718 Date 2 August, 2023
ST. ANDREW’S UNITED REFORMED CHURCH Upper Hanover Street, Sheffield (Registered Charity number 237839)
FINANCIAL STATEMENTS
For the year ending 31 December, 2022
To be presented to the Annual Church Meeting
Financial Statements for the year ended 31[st] December 2022
Receipts and Payments Account
| 2022 | 2021 | |
|---|---|---|
| Income | £ | £ |
| 1 Collections and Donations |
27,146 | 25,329 |
| 2 Activities to Generate funds | 25,292 | 12,407 |
| 3 Other Receipts |
15,500 | 81,711 |
| 67,938 | 119,447 | |
| Expenditure | ||
| 4 Wider Church |
6,092 | 6,276 |
| 5 Ministerial | 5,651 | 5,462 |
| 6 Church |
104,771 | 72,261 |
| 7 Other payments | 5,318 | 9,236 |
| Surplus / (Deficit) |
(53,894) | 26,212 |
| 67,938 | 119,447 |
Statement of Assets and Liabilities at 31[st] December 2022
| ASSETS | 2022 2021 |
|---|---|
| Property values (including contents) | £ £ |
| Church including Hall & Tennis Club | 9,796,926 8,989,063 |
| Bank Balances | |
| At 31.12.22 | |
| HSBC | 9,448 23,177 |
| Restoration Fund HSBC | 0 58,050 |
| COIF | 102,722 81,739 |
| Total | 112,170 162,966 |
| Investments | |
| 134 M & G Charifund Units | 38,788 38,866 |
| Accumulating Youth & Education Fund | 24,745 24,795 |
| Brewin Dolphin | 281,661 316,066 |
| Total | 345,194 379,727 |
| Combined Totals | 457,364 542,693 |
| LIABILITIES | |
| Key deposits | 90 90 |
| 90 90 |
|
| Total Assets | 457,454 542,783 |
Independent Examiner's Report for the year ended 31[st] December 2022
Respective responsibilities of the Trustees and Independent Examiner
As trustees of the charity, the members are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
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state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity 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 the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matters have come to my attention
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which give me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with s.130 of the 2011 Act; or
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to prepare accounts which accord with these accounting records have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ross A McMaster FCCA
7 April 2023
ST. ANDREW’S UNITED REFORMED CHURCH Upper Hanover Street, Sheffield (Registered Charity number 237839)
FINANCIAL STATEMENTS
For the year ending 31 December, 2022
To be presented to the Annual Church Meeting
Financial Statements for the year ended 31[st] December 2022
Receipts and Payments Account
| 2022 | 2021 | |
|---|---|---|
| Income | £ | £ |
| 1 Collections and Donations |
27,146 | 25,329 |
| 2 Activities to Generate funds | 25,292 | 12,407 |
| 3 Other Receipts |
15,500 | 81,711 |
| 67,938 | 119,447 | |
| Expenditure | ||
| 4 Wider Church |
6,092 | 6,276 |
| 5 Ministerial | 5,651 | 5,462 |
| 6 Church |
104,771 | 72,261 |
| 7 Other payments | 5,318 | 9,236 |
| Surplus / (Deficit) |
(53,894) | 26,212 |
| 67,938 | 119,447 |
Statement of Assets and Liabilities at 31[st] December 2022
| ASSETS | 2022 2021 |
|---|---|
| Property values (including contents) | £ £ |
| Church including Hall & Tennis Club | 9,796,926 8,989,063 |
| Bank Balances | |
| At 31.12.22 | |
| HSBC | 9,448 23,177 |
| Restoration Fund HSBC | 0 58,050 |
| COIF | 102,722 81,739 |
| Total | 112,170 162,966 |
| Investments | |
| 134 M & G Charifund Units | 38,788 38,866 |
| Accumulating Youth & Education Fund | 24,745 24,795 |
| Brewin Dolphin | 281,661 316,066 |
| Total | 345,194 379,727 |
| Combined Totals | 457,364 542,693 |
| LIABILITIES | |
| Key deposits | 90 90 |
| 90 90 |
|
| Total Assets | 457,454 542,783 |
Independent Examiner's Report for the year ended 31[st] December 2022
Respective responsibilities of the Trustees and Independent Examiner
As trustees of the charity, the members are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity 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 the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matters have come to my attention
-
which give me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with s.130 of the 2011 Act; or
-
to prepare accounts which accord with these accounting records have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Ross A McMaster FCCA
7 April 2023