Life Destiny Church Trust
Annual Report and Financial Statements
Year Ended 30 September 2020 Charity registration number 1002662
Calculus Accountants and Tax Advisers Limited
5 Priory Road Loughton Essex IG10 1AF
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
|CONTENTS||
|---|---|
||Page|
|Legal and administrative information|1|
|Trustees Report|2 - 4|
|Receipts and payments account|5|
|Statement of assets and liabilities|6|
|Notes to the financial statements|7 - 10|
|Independent examiners report|11|
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Legal and administrative information**
|**Charity registration number**|1002662||
|---|---|---|
|**Chair of Trustees**|Mr D W James||
|**Trustees**|Mr D W James||
||Ms L Stewart||
||Mrs L Macrow||
||Mr P Bennion||
||Mr K Lacey|Resigned in period|
|**Registered office**|Life Destiny Church||
||93 High Street||
||Starbeck||
||Harrogate||
||North Yorkshire||
||HG2 7LH||
|**Independent Examiner**|Sylvia Lambden FCCA||
||Calculus Accountants|and Tax Advisers Ltd|
||5 Priory Road||
||Loughton||
||Essex||
||IG10 1AF||
|**Bankers**|Yorkshire Bank Plc||
||21 James Street||
||Harrogate||
||North Yorkshire||
||HG1 1QU||
||Kingdom Bank||
||Ruddington Fields Business Park||
||Mere Way||
||Ruddington||
||Nottingham||
||NG11 6JS||
1
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Trustees Annual Report**
The Trustees are pleased to present their annual report and accounts.
## **Charitable Objectives**
1. The advancement of the Christian faith.
2. The relief of persons who are in conditions of need, hardship or distress or who are aged or sick
3. The advancement of education on the basis of Christian principles.
## **Organisation**
The charity was set up by Trust deed originally dated 18[th] March 1991 and amended by deeds dated 1[st] December 2003 and 21[st] December 2008. It was registered by the Charity Commission on 23[rd] April 1991. The Trustees meet on a regular basis to set policy, review activities and to monitor the financial situation. In appointing our Trustees we look for those who have a proven membership of the church, with the maturity and ability to work as a trustee. Training has been limited to providing potential Trustees with literature produced by various bodies about the legal duties and expectations of being a trustee and what work is involved.
**Review of Activities** – how the charity spends its money
In the paragraphs below is a summary of activities to be found normally in Life Destiny Church. However over the last 17 months most of these activities have been suspended due to the COVID19 pandemic and the ensuing lockdown.
From April 2020 until April 2021 due to the Covid-19 pandemic and lockdown Life Destiny Church took the decision not to meet in person for its Sunday morning services or any other activities. Life Destiny Church has used social media to broadcast its Sunday morning Services and to run its small house groups.
Since mid April 2021 until late August 2021 the church has alternated in person services with online services. From early September 2021 to the present day the church has continued to meet in person every other Sunday morning alternating weekly with a Messy church for children and either an evening Bible Study or Encounter Worship Evening for adults.
Over the last six months the church has opened a Trussell Trust Foodbank on Thursday mornings in its building. This is a Distribution Centre which is part of the Harrogate District Foodbank. The Foodbank distribution centre in Life Destiny Church can feed up to 25 individuals each week.
Over the last four months Life Destiny Church has also started a two course, hot meal for homeless, vulnerable and needy people in the Starbeck area of Harrogate. The Tuesday Night Meal for the Homeless and Vulnerable has about 9 regular clients at the moment.
Over the last six months a decision has been made to no longer run CAP Release courses for people with life controlling addictions. This decision coincided with Christians Against Poverty making the decision to no longer offer the course to churches. The decision has been made to stop other CAP courses e.g. Life Skills and Job Club for the foreseeable future.
The Extend Group, an exercise class for over 60’s has recommenced during the last month.
2
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Trustees Annual Report (continued)**
The church meets in Starbeck in a property used solely by the trust. This enables us to meet every week for church services, but also to run other activities and community groups from the premises. Life Groups continue to meet mid week at various times and locations providing an opportunity for members to develop relationships, learn from the Bible and grow their own faith and skills in a smaller interactive setting.
The church has continued to provide financial assistance to needy persons both through Harrogate Social Services and a relationship with Horizon Life Training and Teen Challenge.
The Harrogate & District Foodbank previously launched by the church in partnership with The Trussell Trust and some other churches, is still lead by Life Destiny Church as an independent charity. Life Destiny Church supports this charity with donations and volunteers as it helps to address the hunger crisis in our community.
We have transformed part of our building into a community cafe for use during the week. This also provides a platform for our weekly activities to run through, while providing a connection with the local community. The cafe is called The Living Room and is also a brand associated with some of our community activities.
We continue our overseas mission work both by financial support through Tearfund, and with connections to India, Russia, and The Gambia.
The Mission and Purpose of the Church within the existing charitable objectives remains unchanged:
Our Mission is to Get, Gather, Grow and Go. Our Purpose is 4G
We **GET** people to experience the love of God by inviting them into our meetings or to partner with us as we serve our community and the world.
By **GATHERING** together we build an authentic sense of community in the presence of God, by encouraging and lifting each other to new levels as we share life together.
We **GROW** in wisdom and maturity as we learn to apply the truths in the Bible. Every member is passionately, whole-heartedly and recklessly pushing full devotion to Christ and the church. We **GO** to proclaim and be the good news of Jesus Christ through our lives, words and service.
## **Public Benefit Statement**
The trust _has due regard to the Charity Commission guidance on public benefit and_ continues to provide public benefit through many and varied activities including;
Open meetings which any person can attend regardless of background of religion at which public worship and teaching on the Christian faith takes place.
Other midweek meeting that are generally open to all, providing companionship for the lonely, encouragement for the down-hearted and teaching/training in various aspects of the Christian faith.
Encouraging and supporting Christians in other parts of the world through teaching, personal visits and financial assistance where their own objectives support the church’s charitable objectives
Training or facilitating the training of church members to enable them to develop their own knowledge, skills and abilities so that they can work to help achieve the church’s charitable
3
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Trustees Annual Report (continued)**
objectives. For example, this has ranged from one to one speaker training through to a full one year leadership academy training with an outside organisation.
- Pastoral care for church members and others in times of difficulty, hardship, distress or bereavement.
- Prayer for the locality, the nation and the world.
Outreach in partnership with other charities, including Christians Against Poverty, Teen Challenge - Horizon Life Training in order to reach out into the community to provide detoxification and rehabilitation for those addicted to drugs or alcohol.
None of the activities of the church that provide public benefit are restricted in any way in terms of gender, race, faith, background, or disability.
## **Financial Review**
The church has sole use of its premises in Starbeck. The church desires to purchase its own building at some stage although does not have adequate resources at this time. The church does not aim to gather up finances, other than in the building fund, so that money can be best used in the serving of the community.
Total income amounted to £95,340 (2019: £78,699) in the year with expenditure of £63,160 (2019: £83,251) resulting in an overall surplus of £32,180 as many of the church’s activities were temporarily halted during lockdown. This included two covid grants, the first of £10,000 from Harrogate District Council and the second of £4,540 related to the coronavirus job retention scheme. The trust remains financially sound and is actively managing income generation and controlling expenditure.
## **Reserves Policy**
The trustees wish to maintain cash balances sufficient to cover all planned external liabilities for a reasonable period. These reserves are kept in the designated building fund but can be reassigned by trustees if necessary. Cash reserves were £101,041 (2019: £72,235) at 30[th] September 2020.
## **Trustees’ responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 , the [Charities (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.
Approved by the Trustees on and signed on their behalf by: Dec 23, 2021
## D W James
D W James (Dec 23, 2021 16:44 GMT)
……………………………
Mr D W James Trustee
4
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Receipts and Payments Account**
||**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total**
**2020**
**Total**
**2019**
£
£
£
£
59,916
-
59,916
63,277
12,899
-
12,899
8,099
14,540
-
14,540
2,000
7,979
6
-
-
7,979
6
4,938
385
95,340
-
95,340
78,699
95,340
-
95,340
78,699
61,572
-
61,572
81,451
1,588
-
1,588
1,800
63,160
-
63,160
83,251
32,180
32,180
(4,552)
32,180
-
32,180
(4,552)
69,005
3,230
72,235
67,420
(3,374)
**-**
(3,374)
9,367|
|---|---|
|**Receipts**
Notes
Donations and general gifts
2
Gift aid on donations and gifts
3
Grants received
4
Sundry activities
Investment income
5
6
**Total receipts (excluding**
**assets receipts)**
**Total incoming resources**
**Payments**
Charitable Activities
Administrative Expenses
**Total Payments**
7
**Net resources expended**
**Net movement in funds**
Fund balances brought forward
at 1 October 2019
Adjustment from accruals to
receipts and payments basis
Fund balances carried forward
at 30 September 2020||
||97,811
3,230
101,041
72,235|
_The notes on page 7 to 10 form part of these financial statements._
5
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Statement of Assets and Liabilities**
|Cash management account
Current account
Deposit account
**Total cash funds**
**_Other monetary assets_**
Gift Aid
Prepayments
**Assets retained for the charities**
**own use**
**Liabilities**
Accruals
**_Unrestricted_**
General funds
Designated – Building fund
**_Restricted_**
Restricted
**Total funds**|**Unrestricted**
**£**
**Designated**
**£**
**Restricted**
**£**
**2020**
**£**
**2019**
**£**
**19,122**
15,812
-
**-**
**-**
**62,877**
**-**
3,230
-
**19,122**
**19,042**
**62,877**
**3,286**
**7,842**
**61,107**|
|---|---|
||34,934
62,877
3,230
101,041
72,235|
||**-**
-
**-**
**-** 3,820
**-**
**-**
**-**
**-** 216|
||- -
- -
4,036|
||4,364
4,364|
||1,242
—
—
1,242
2,550|
||34,934
34,934
7,898
—
62,887
—
62,887
61,107
—
—
3,230
3,230
3,230|
||**34,934**
**62,887**
**3,230**
**101,041**
**72,235**|
The financial statements on pages 6 to 10 were approved by the Trustees on and signed on their behalf by:
||Linda Macrow|Dec 30, 2021|
|---|---|---|
|Linda Macrow (Dec 30, 2021 09:16 GMT)|||
|Mrs L Macrow||2021|
|Trustee|||
|D W James (Dec 23, 2021 16:44 GMT)
D W James|D W James|Dec 23, 2021|
|D W James||2021|
|Trustee|||
6
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Notes to the accounts**
1. Accounting policies
## 1.1 Basis of preparation of the accounts
The accounts are prepared on a ‘Receipts & Payments’ basis under section 133 of the Charities Act 2011, the statement of assets and liabilities included assets listed at insured values. The results of the Charity operations are described in the Trustees’ Report and are continuing. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 , the [Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
## 1.2 Fund accounting policy
Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.
Designated funds are unrestricted funds set aside at the discretion of the Trustees for specific purposes.
Restricted funds are those which were raised for particular purposes and can only be used for those particular restricted purposes within the objects of the charity. The cost of raising and administering such funds are charged against the specific fund.
## 1.3 Incoming resources
Donations and general gifts are recognised as incoming resources on receipt.
Gift aid income received are tax reclaims on the donations of tax paying members of the Church and are included in donations on receipt.
Investment and sundry income is recognised when received.
## 1.4 Resources expended
Resources expended are included in the statement of financial activities on a receipts and payments basis. Certain costs have been apportioned between direct charitable expenditure, management and administration on a basis consistent with the use of those resources.
7
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Notes to the accounts**
2. Donations and general gifts
|Donations given under gift aid
Non gift aid donations and gifts
Total
Donations and gifts
3. Gift aid on donations and gifts
Gift aid income received
Gift aid income received
4. Grants received
Harrogate District Council
Coronavirus Job retention Scheme
Total
Grants received|Unrestricted
£
Designated
£
Restricted
£
Total £
2020
40,005
2,045
42,050
16,749
1,117
17,866|
|---|---|
||56,754
3,162
59,916|
||Unrestricted
£
Designated
£
Restricted
£
Total £
2019
63,277
-
63,277|
||Unrestricted
£
Designated
£
Restricted
£
Total £
2020
12,899
-
-
12,899|
||Unrestricted
£
Designated
£
Restricted
£
Total £
2019
8,099
-
-
8,099|
||Unrestricted £
Designated £
Restricted
£
Total £
2020
10,000
-
10,000
10,000
4,540
-
4,540
4,540
14,540
-
14,540
14,540
Unrestricted £
Designated £
Restricted
£
Total £
2019
2,000
-
-
2,000|
8
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Notes to the accounts**
5. Sundry Activities
|Café and event income
6. Investment income
Interest received
7. Analysis of Expenditure
Employment costs
Rent and rates
Light, heat and power
Insurance and licences
Repairs and renewals
Telephone
Training costs
Printing, postage and stationery
Subscriptions
Gifts and special projects
Other church activity costs
Advertising and publicity
Bookkeeping and examiners fee
Bank charges
Depreciation
Total
8. Employment costs
Salary cost
Pensions|Unrestricted £
Designated £
7,979
-|Restricted
£
Total £
2020
7,979
4,938|
|---|---|---|
||Unrestricted £
Designated £
6
-|Restricted
£
Total £
2020
6
385|
|||2020
£
2019
£
21,840
29,080
10,079
13.246
6,033
3,305
736
2,174
1,152
492
186
173
-
565
512
980
9,312
9,596
2,937
13,452
8,120
6,299
665
624
1,588
1,800
-
3
-
1,462|
|||63,160
83,251|
|||2020
£
2019
£
20,771
27.654
1,069
1,426|
|||21,840
29,080|
The charity operates a defined contribution pension scheme.
9
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Notes to the accounts**
## 9. Reserves
The designated reserve is an unrestricted fund set aside at the discretion of the Trustees towards the purchase of a property by the charity in the future. The restricted fund relates to donations which have been made in the past relating to the purchase of the church’s own building at a future date.
10
**Life Destiny Church Trust YEAR ENDED 30 SEPTEMBER 2020**
## **Independent Examiner's Report to the Trustees of Life Destiny Church Trust**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2020 which are set out on pages 5 to 10.
## **Responsibilities and basis of report**
As the charity’s trustees 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 charity’s accounts carried out under section 145 of the 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 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.
Sylvia Lambden (Dec 30, 2021 11:14 GMT)
## Sylvia Lambden
Sylvia Lambden FCCA
Calculus Accountants and Tax Advisers Limited Accountants 5 Priory Road Loughton Essex IG10 1AF
## Dec 30, 2021
Date: 2021
11