Charity Registration No 272899
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
CONTENTS
Page
Legal and administrative information 1 Trustees' report 2 - 3 Statement of trustees' responsibilities 4 Independent examiner’s report 5 Statement of financial activities 6 Balance sheet 7 Notes to the accounts 8 - 14 Schedule of expenses 15
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL LEGAL AND ADMINISTRATIVE INFORMATION
Trustees as at 31 December 2022
Father Slawomir Witoń (Chairman) Andrew Hollingsworth (Vice-Chairman) Elizabeth Gibson (Treasurer) Richard Collyer-Hamlin Elizabeth Furness Benedict Jennings Simon Johnson Monica Mbanefo Sandra McNally
Co-ordinator Charity number Principal address
Joseph Allen 272899
42 Francis Street London SW1P 1QW Gibson Appleby 1-3 Ship Street Shoreham - by–sea West Sussex BN43 5DH
Independent Examiner
1
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their report together with the accounts of the Society for the year ended 31 December 2022 which have been prepared in accordance with the Society's governing document, Statute and Statements of Recommended Practice.
Objects of the charity
Constitution: The Society's governing document is contained in the Objects and Rules, which were most recently updated in September 2021. The Society is registered under the Charities Act 1993, number 272899.
Objects of the Society: The principal object of the Society is to support the activities of Westminster Cathedral. Funds are raised to further this objective from membership subscriptions, donations, legacies and by means of a number of events approved and monitored by members of the Council, all of whom give their services on a voluntary basis.
Trustees: The Trustees, who are members of the Council, are listed below. The Society in Annual General Meeting (AGM) elects, from its members, Officers to hold the positions of Chairman, Vice Chairman and Honorary Treasurer, except if the administrator of the Cathedral is elected as Chairman he then has the right to appoint the vice chairman rather than that office being elected. The other members of the Council are also elected at the AGM. One third of the number of the Council, excluding the Officers and co-opted members, retire from office at each AGM. The members to retire are those who have been longest in office.
Review of activities
During the year only three events were held being two quizzes and a talk all held in Cathedral Hall. We carried out a successful appeal through Big Give to raise funds towards the Cathedral lighting project raising just over £70,000 including Gift Aid.
We commenced a series of tours of Westminster Cathedral in the early evening for prospective new members. This has created a lot of interest and has continued in 2023.
Since the year end events have been held on a much more regular basis.
Trustees
The trustees, who are members of the Council, are listed below: -
Richard Collyer-Hamlin Simon Johnson Elizabeth Furness Sandra McNally (appointed 27 September Elizabeth Gibson 2022) Zoe Goodway (resigned 27 September 2022) Monica Nkechi Mbanefo (appointed 27 Patrick Gormley (resigned 27 September 2022) September 2022) Andrew Hollingsworth Andrew Sanders (resigned 27 September 2022) Benedict Jennings (appointed 27 September Father Slawomir Witoń 2022)
Review of the financial position
During the year the Society generated income of £94,248 (2021-£270,199) and have incurred expenses of £8,855 (2021- £59,078), thus generating £85,393 (2021 - £211,121) from operations in the year to support the work of Westminster Cathedral. Grants - falling due in the year amounted to £28,441 (2021 £17,456) resulting in a net increase in funds of £56,952 (2021-£ 193,655). The accumulated fund has increased by £15,073 (2021 - £12,073) to stand at £53,607 (2021 - £38,534). The Society is successful in raising funds for specific projects within the Cathedral; raising funds to meet its own running costs has proved more difficult. The position has been balanced by reducing expenditure in particular replacing the full time director with a part time coordinator. During 2022 there were no employed staff for just over eight months. Although the trustees consider the present position to be satisfactory, the development sub-committee continues to look at fundraising and measures to increase the membership of the Society to increase the unrestricted income.
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
Public benefit statement
The trustees confirm that they have complied with their duty under section 17 of The Charities Act 2011 to have regard to public benefit guidance published by The Charity Commission. The Council has referred to the guidance contained in the Charity Commission’s guidance on public benefit and has planned The Friends’ activities to avoid the granting of any private benefit other than a private benefit which is purely incidental to carrying out The Friend’s objectives. The Council believes it has followed the Charity Commission’s guidance in this area.
Westminster Cathedral is a very popular building attracting large numbers of visitors every day. Although its primary purpose is as the Cathedral for Westminster Diocese and as a busy city centre parish, many people from further afield and from other Christian denominations, other faith communities and of no faith use the Cathedral. It is an oasis of prayer, calm and spirituality in our busy city as well as an attraction due to the art and architecture of the building and the quality of its music. In supporting Westminster Cathedral the Friends help to provide a valued facility to the wider public.
Key management personnel
The trustees consider themselves as trustees and the director to comprise the key management personnel of the charity in charge of directing and controlling, running and operating The Friends on a day to day basis. All trustees give of their time freely and no trustee received remuneration or reimbursement of expenses in the year.
The pay of the employee is reviewed annually and normally increased in accordance with the cost of living increases awarded to employees of the Archdiocese of Westminster.
Risk factors
The trustees have considered the major risks to which the Charity is exposed. These include a reduction in income, a drop in membership and the loss of records. The concerns are being addressed by fundraising, the programme of events, the campaign to recruit new members and procedures to back up computerised records. There is a particular risk of breach of data protection laws particularly with the introduction of the General Data Protection Regulations (GDPR). The trustees consider they have adequately assessed this risk and taken the necessary steps to protect data and obtain consent to use data where the use is not justified by legitimate commercial interest.
Going Concern
The trustees have considered the future of the operation of the Friends. By the very nature of the operations most of the income of the Friends is raised from fresh initiatives each year. However, the trustees believe that all definite funding commitments are covered by designated and restricted funds held at 31 December 2021, On that basis the trustees have concluded that the Society of Friends of Westminster Cathedral is a going concern.
A final thank you
I should like to conclude with my personal thanks to all those volunteers who make the work of the Society a success, to those members of the Council who now retire by rotation and to all Council members for the contribution they have made to the work of the Society and to Christina White whose unstinting work makes so much of what we do possible.
On behalf of the trustees
Trustee Father Slawomir Witoń Dated 21 July 2023
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
STATEMENT OF TRUSTES' RESPONSIBILITIES
The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the society and of the incoming resources and application of resources of the society for that year.
In preparing these accounts, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; and,
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
I report to the trustees on my examination of the accounts of the Society of Friends of Westminster Cathedral (the Charity) for the year ended 31 December 2022, which are set out on pages 8 to 16.
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 Trustee’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 2011 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 of the Charity as required by section 130 of the Act; or
(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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.
Sarah Johnson FCCA ACA
Gibson Appleby Chartered Accountants 1-3 Ship Street Shoreham by Sea West Sussex BN43 5DH
Date:
5
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| Notes Incoming resources from generated funds Donations received 2 Interest receivable Incoming resources from charitable activity 3 Total incoming resources Resources expended Cost of generating funds Cost of generating donations and legacies Net incoming resources available Charitable activities Operating costs Grants to Westminster Cathedral Total charitable expenditure Governance costs Total resources expended 4 Net income for the year Net movement in funds Fund balances at 1 January 2022 Fund balances at 31 December 2022 |
Unrestricted funds Restricted Total 2022 Total 2021 Accumulated Designated funds £ £ £ £ £ 6,685 - 59,773 66,458 240,544 20 - 247 267 24 |
|---|---|
| 6,705 - 60,020 66,725 240,568 17,223 - 10,300 27,523 29,631 |
|
| 23,928 - 70,320 94,248 270,199 |
|
| 35 - - 35 547 |
|
| 35 - - 35 5,372 |
|
| 23,893 - 70,320 94,213 269,652 5,715 - - 5,715 49,588 - - 28,441 28,441 17,456 |
|
| 5,715 28,441 34,156 67,044 |
|
| 3,105 - - 3,105 8,943 |
|
| 8,855 - 28,441 37,296 76,534 |
|
| 15,073 - 41,879 56,952 193,665 38,534 150,000 324,135 512,669 319,004 |
|
| £53,607 £150,000 £366,014 £569,621 £512,669 |
An analysis of the above individual fund columns with prior year comparatives is provided in note 16
6
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
BALANCE SHEET AS AT 31 DECEMBER 2022
----- Start of picture text -----
2022 2021
Notes £ £ £ £
Current assets
Stock 9 962 962
Debtors 10 78,472 218,858
Cash at bank and in hand 495,648 297,141
575,082 516,961
Creditors: amounts falling due
within one year 11 (5,461) (4,292)
Net current assets
Total net assets £569,621 £512,669
Representing:-
Restricted funds 12 366,014 324,135
Unrestricted funds 13
Accumulated fund 53,607 38,534
Designated fund 150,000 150,000
203,607 188,534
£569,621 £512,669
----- End of picture text -----
The accounts were approved by the Trustees on 21 July 2023
Father Slawomir Witoń Trustee
Andrew Hollingsworth Trustee
7
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022
1 Accounting policies
- 1.1 Basis of preparation
The accounts are prepared under the historical cost convention.
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The accounts have been prepared in accordance with the Statement of Recommended Practice "Accounting and Reporting by Charities" issued by the Charity Commission Charities SORP (FRS 102)), (October 2019 (2nd edition)) and the Charities Act 2011.
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1.2 Stock
Stock is valued at the lower of cost and net realisable value.
- 1.3 Life subscriptions
Life subscriptions are credited to the Statement of Financial Activities in seven equal annual instalments.
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1.4 Unrestricted funds Unrestricted funds comprise:-
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1.4.a Accumulated fund Being subscriptions and other income generated for the objects of the Society and are available as general funds.
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1.4.b Designated funds
being amounts set aside and designated for specific purposes.
- 1.5 Restricted funds
being amounts received from donors or raised for specific purposes, where the restriction is legally binding on the society.
- 2
| Donations received Unrestricted funds Restricted funds £ £ Donations and gifts 6,412 59,773 Legacies receivable 273 - 6,685 59,773 |
Total 2022 £ 66,185 273 66,458 |
Total 2021 £ 70,544 170,000 240,544 |
|---|---|---|
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
| 3 4 |
Incoming resources from charitable activities Unrestricted Funds £ Restricted Funds £ Total 2022 £ Total 2021 £ Subscriptions 15,702 - 15,702 15,355 Net income from events 521 - 521 7,276 Income tax recoverable 1,000 10,300 11,300 7,000 17,223 10,300 27,523 29,631 Total resources expended Staff Other Grant Total Total costs costs funding 2022 2021 £ £ £ £ £ Cost of generating funds Cost of generating donations and legacies - 35 - 35 547 - 35 - 35 547 Charitable activities Operating costs Support costs 3,778 1,937 - 5,715 49,588 Grants to the Cathedral Grant funding of activities - - 28,441 28,441 17,456 3,778 1,937 28,441 34,156 67,044 Governance costs Support costs 1,260 1,845 - 3,105 8,943 5,038 3,782 28,441 37,261 76,534 Total 2021 44,854 14,224 17,456 76,534 |
Incoming resources from charitable activities Unrestricted Funds £ Restricted Funds £ Total 2022 £ Total 2021 £ Subscriptions 15,702 - 15,702 15,355 Net income from events 521 - 521 7,276 Income tax recoverable 1,000 10,300 11,300 7,000 17,223 10,300 27,523 29,631 Total resources expended Staff Other Grant Total Total costs costs funding 2022 2021 £ £ £ £ £ Cost of generating funds Cost of generating donations and legacies - 35 - 35 547 - 35 - 35 547 Charitable activities Operating costs Support costs 3,778 1,937 - 5,715 49,588 Grants to the Cathedral Grant funding of activities - - 28,441 28,441 17,456 3,778 1,937 28,441 34,156 67,044 Governance costs Support costs 1,260 1,845 - 3,105 8,943 5,038 3,782 28,441 37,261 76,534 Total 2021 44,854 14,224 17,456 76,534 |
|---|---|---|
| - 35 - 35 547 |
||
| 3,778 1,937 - 5,715 49,588 - - 28,441 28,441 17,456 |
||
| 3,778 1,937 28,441 34,156 67,044 |
||
| 1,260 1,845 - 3,105 8,943 |
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| 5,038 3,782 28,441 37,261 76,534 |
||
| 44,854 14,224 17,456 76,534 |
Management and administration costs includes payments to the accountants of £1,200 (2021 - £1,200) for independent examination.
9
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
5 Grants approved and paid or due
| Grants to institutions Westminster Cathedral St George’s Chapel Mosaics Tower improvements |
Total Total 2022 2021 £ £ 28,441 - - 17,456 28,441 17,456 |
|---|---|
| Support costs Charitable Total Activities Governance 2022 £ £ £ Other operating costs 1,937 645 2,582 Independent examination - 1,200 1,200 Staff costs 3,778 1,260 5,038 5,715 3,105 8,820 |
Total 2021 £ 12,477 1,200 44,854 58,531 |
|---|---|
6 Support costs
7 Trustees
None of the trustees (or any persons connected with them) received any remuneration or expenses during the year.
8 Employees
Number of employees
| The average monthly number of employees during the year was: Director Employment costs Wages and salaries |
2022 Number 2021 Number 0 1 0 1 2022 £ 2021 £ 5,038 44,854 |
|---|---|
A full time director was employed until 31 December 2021. There were no employees from January 2022 until part way through September 2022, since when a part time coordinator has been employed.
10
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
----- Start of picture text -----
9 Stock
2022 2021
£ £
Commemorative Silver Eagles 531 531
Broach on sale in Cathedral Bookshop 185 185
Prize for future raffle 25 25
Wine glasses 194 194
Drinks for use at future events 26 26
961 961
10 Debtors
2022 2021
£ £
Income tax recoverable 41,500 48,618
Legacies receivable - 169,000
Other debtors 36,972 1,240
78,472 218,858
11 Creditors
2022 2021
£ £
Life Subscriptions creditor 465 1,000
Accruals and deferred income 4,996 3,292
5,461 4,292
----- End of picture text -----
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
12 Restricted funds
The income funds of the charity include the following restricted fund, representing donations given for a specific purpose which have not been spent by the end of the year:
| Mosaics Fund General appeal fund St Patrick’s Chapel St George’s Chapel Cathedral Hall Refurbishment Winter Night Shelter Cathedral Fabric Appeal Cathedral Communications Cathedral Lighting Memorial funds Canon Christopher Tuckwell Altar Frontals |
Movement in funds Balance at 1 January 2022 Donations received & fundraising (Utilised)/ Realised Transfers In / (Out) Interest Allocation Balance at 31 December 2022 £ £ £ £ £ 33,022 - - - 17 33,039 56,202 - - - 17 56,219 57,330 - (28,441) - 30 28,919 146,554 - (28,441) - 64 118,177 123,395 - - - 142 123,537 1,007 - - - 1 1,008 1,605 - - - 1 1,606 23,429 - - - 24 23,453 - 70,073 - - 70,073 16,968 - - - 9 16,977 11,177 - - - 6 11,183 324,135 70,073 (28,441) - 247 366,014 |
|---|---|
The Cathedral lighting fund represents funds raised specifically to fund the replacement of the sanctuary lighting and some elements of the naive lighting. The Friends are committed to provide £300,000 in funding and at the year end held £70,073 in restricted funds and £150,000 in designated funds for this purpose and will raise an additional £80,000 during 2023.
The Mosaics general appeal fund is for Mosaic work within the Cathedral. There have been two aspects to the appeal in memory of Canon Tuckwell being to raise funds to improve Cathedral Communications and to create a mosaic in his memory. The memorial funds for Bishop Patrick O’Donoghue and Monsignor Mark Langham are to fund new altar frontals and lectern drops in green and in white respectively in their memories.
12
THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022
13 Unrestricted funds
| 4 Analysis of net ass Accumulated fund Designated funds Cathedral Lighting |
ets between funds Movement in funds Balance at 1 January 2022 Increase in funds during the year Transfers Balance at 31 December 2022 £ £ £ £ 38,534 15,073 53,607 150,000 - 150,000 188,534 15,073 - 203,607 |
|---|---|
14 Analysis of net assets between funds
| Fund balances at 31 December 2022 are represented by Current assets Creditors amounts falling due within one year |
Unrestricted Funds £ 209,068 (5,461) 203,607 |
Restricted Funds £ 366,014 - 366,014 |
Total £ 575,082 (5,461) |
|---|---|---|---|
| 569,621 | |||
15 Related Party Transactions
The members of the Council, who are trustees of the charity, are related parties. The members of the council have all attended Friends events during the year. They have purchased tickets on the same basis as other members of the Friends.
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
NOTES TO THE ACCOUNTS (CONCLUDUED) FOR THE YEAR ENDED 31 DECEMBER 2022
16 Statement of Financial Activities Prior Year Comparatives by individual type of fund
| Incoming resources from generated funds Donations received Interest receivable Incoming resources from charitable activity Total incoming resources Resources expended Cost of generating funds Cost of generating donations and legacies Net incoming resources available Charitable activities Operating costs Grants to Westminster Cathedral Total charitable expenditure Governance costs Total resources expended Net income for the year Net movement in funds Transfer Fund balances at 1 January 2022 Fund balances at 31 December 2022 |
Unrestricted funds Restricted funds Accumulated Designated 2022 2021 2022 2021 2022 2021 £ £ £ £ £ £ 6,685 181,365 - - 59,773 59,179 20 4 - - 247 20 |
|---|---|
| 6,705 181,369 - - 60,020 59,199 17,223 24,631 - - 10,300 5,000 |
|
| 23,298 206,000 - - 70,320 64,199 |
|
| 35 547 - - - - |
|
| 35 547 - - - - |
|
| 23,893 205,453 - - 70,320 64,199 5,715 22,908 - - - 26,680 - 11,529 28,441 5,927 |
|
| 5,715 34,437 - - 28,441 32,607 |
|
| 3,105 8,943 - - - - |
|
| 8,855 43,927 - - 28,441 32,607 |
|
| 15,073 162,073 - - 41,879 31,592 - (150,000) - 150,000 - - 38,534 26,461 150,000 324,135 292,543 |
|
| £53,607 £38,534 £150,000 £150,000 £366,014 £324,135 |
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THE SOCIETY OF FRIENDS OF WESTMINSTER CATHEDRAL
SCHEDULE OF EXPENSES FOR THE YEAR ENDED 31 DECEMBER 2022
| Cost of generating funds General fundraising Photography & mosaics book Support and governance costs Salaries Postage Printing & Stationary Telephone Independent examination and accountancy Insurance Bank charges |
31 December 2022 £ 35 - £35 5,038 - 651 344 1,200 488 799 8,820 |
31 December 2021 £ 547 - £547 44,854 4,406 5,783 481 1,200 566 1,241 58,531 |
|
|---|---|---|---|
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