REGISTERED COMPANY NUMB£R= 03719856 (England and Wales) REGISTERED CHARITY NUMBER.. 1077549 Durham Christian Partnership Company Limited by Guarantee Trustees Report and Financial Statements for the Year Ended 31 December 2023 DURHAM CliRISTIAN PARTNERSHIP
Durham Chrfsllan Partnershlp Year Ended 31 Oecember 2023 Pa8e Rewt ofthe Tru5tee5 3to7 Independent Au¢ltorfs A•wt stoll Statem•nt of FIfiaal A¢thrt¢S 12 Bplance Sheet 13 C•sh Flow St•ten 14 Not•s to th• Flnandal Stst•m•nts ISto24
thrham Chri5tlan Partnershlp Y¢ar Ended 31 Deceml)er 2023 CHARITY INFORMAMON Com¥ Reqlstratlon 14umber 03719856 Ctharltylte8lstratlon Number 1077S49 RegIsted Offlc• Unit 719 First Avenue, Drum Industrlol E5tste Che5ter-le-5treet County Durham DH2 IAG Trustee5 MrG Jones Mrs C jamesonat¢S Mrs l A Sewell Mrw H Sawyer MrA Shleld lappolnted 25 June 20241 Ms M Ambelei lappolnted 25 Junè 20241 Company 5e¢rÈt•ry &Chlef Executlve Offlcer Mr P MacLellan (resigned 20 january 20251 Audttor Mr Gerabd Henderson Countlng North Satvus House Aykley Heads rlhaM DHI STS Page 3
Durham Chrl$tlan Partnershlp Year Ended 31 December 2023 TRUSTEES, REPORT The trnstees Ivtho afe also dlrectors of the charltable companylorthe purposes of the Companies Act). present thelrreport and financlal statementsforthe year ended 31 December 2023. Theflt)at)clal statements have been prepared In accordan wlth the account{ polkles S Oui In no¢e I to t finèftci31 statement5 and Comp wllh the charitable companles Bovernin8 docurnent. the Cornpanles Art 2e06 and "Accountln8 and Reportln8 by Charitles.. Statement of Recommended Practlce applltablo to thartoble comp4nie5 preparing iheir accwts irt oriprdance with the Finin¢iol Reporting Standard appllcable In the UK and Republic of Ireland (FR5 1021 leffectlve I january 20191 OBJEcfwES Ap40AcTWllKS The charltable companKs oblectlwe Is the advancement of care to petsons who ar¢ re51din8 in or vi5itln8 tho County of Ourham or in suth tsther8eo8raphltsl areas a5 thedlrettors maydecide. The trusts•s havè pald due reBard to guldance Issued bythe ChaTIty CommIssn In deckllngwhat actlvmes the th•rltable company should undertake. nM¢antactl¥StSes Olrrham Chrlstlat) Partnershlp IDCPI h•s cantlnuedto 8rowand devdop the projects prevlouslye5tabllshed. Our xtfvkieswere.. county Lrtffl Foodbank Thls prolettwas establlshed In 2011 In responsetothe IrKreasln8 rwrnbeTofpeopleln County Durharn who need asslstanee vthen faring o Ilnantial ¢rlsls. The project uses the Trussell Trust model and Is part of the naièonal FoodbankNetwork. Donations both of ic¢Jd and fIn•e5 were generous through the year ihou8h the risin8 ¢OSt ol livin8 smpo¢ied d•natK>n$. warehouse ¢nables us tg Store and proce55es ?t Scale and to accept trade and bulk donatlon Personnel using 4xJr fotk trucks and stissor lift have beneffted from traininz provided by N155an In Sunderland. ThE 5tste Serves County Ourh4m and &Jnderland and ha5welwrned numèrousBroup5 of corpornte ¥olunteer5. We Current operate 28 dIstrIblan points across the County and use electronic vouchers and telephone referrals. Demand contlnued at the hl8h levels of 2022. The foodbank Is part of the Trussell Trust P•thfinder pro8r8mme workln8to e>)d the need forfoodbanks. During 2023 we PTovlded 18.073 34ay food pa£k•ge$118.344 In 20221. Sunderfand Foodbank ¢Jperèted acr055 Svnderfand and vse5the Same rnodel as ourfoodbanks in Durham. WÈ hove tantlnued towork do$ely with the Council and wlth other local advke pmiders and food prolert5. We are improvin8 the 5UPPOrt fven to people. especially on dEbt and financial Inclusion work wlth our partners FISCUS North. and are part ol theTrussell Trust PathNnder prceramme wrkIn¢ toend the need for foodbank$. 2023 wis our busiestyeartodate and we pro¥lded 17.256 3-day food packages112,893 In 20221. Fuel Bank The Fuel Bank profvrt was establshed In Aprll 2015 In conlunctlon th Npowèr and Nathjnal Ener8y A¢iion to provlding energy vouchers to pre-payment meter usws, Ihe flrst schome of Its klnd kn the country. W¢th the support of the Fuel Bank Foundatlon •nd the Household pport Fund we have expanded co¥eray to Include other households. Wlth Ihe ener8y price risè5 demand h•$ ¢ontlkued at a hlgh ve1 and durin8 2023 help was 8iven to o¥ef 4.ODJ househotds. Cornfflunlty Monty Ad¥l¢i County Durham We ha¥¢ tontinued tc offer a varfety of access routes to debt adce and have Introduced extra 7n.re¥U*ed ad¥e to offer bud8ttln8afid benèffts advlte aswell astrfaglngforourquallfted advlsers. We saw an Increase In demand In 2023 and increased ourcapacity in earfy 2024. Pa4è4
Durham Chrlsllan Partnershlp Year Ended 311)e¢ember 2023 TftLISTEES' REPORY ICONnNUEO} DCPCommuhky Shop The 5h#p has continued to collett ar sell dttnated 8aods, provldlnB employment. some Income for OCP, an effertfve way of rery£lln6 unwanted goods and loW5t Items to the communlty In Fr&mwellgate Mocf. li was abl¢ to lficreasesales a8aln ond increased the surplus avallabloto help $upport oura¢iivles. Pad glths o dIff¢ttl 8urtonl Thls prolect has beeh providln8 SUPPOrt for people with recovery155ues,1solatlon or poor m¢ntal health.with a lange of purptsseful artItIeS includlnB crafts, wals and1Stter pickln¥ combined with8roup work. muilt therapv and MU31 stspport some particlpants benefitted and made irtat prosress. Howev¢r, $oft people we devetopln8 an over4ependenty on the 8roup and gettln8Stuck. Wlth the project incurrlnB hl8h ¢o5ts and b)vln8 limited fundini thÈ detision was tsken to dose the projett and relaunch li In a dlfferent formaL It ha5 now blen Incorpornted Intoiheloodbankand Is bekngspread wider8eo8raphkaltythouah ProdIngleSS Intensfvesupport. Grandpgr¢nts Support Asmall numberwere In¥0ed with thLs Inltlatlve providlngpeer wpwttoGrandparentswho hive lost¢onta Vlith thoii8rand¢hlldr whi¢h is 8reatlyappreciated byallin¥olved. RefvoeSupport DCP ha5 asslsted wlth support from the VoluThtaryaNI Community Sect¢ifor lamllles beln8 resettled In the Cotsnty. We work in partnership to help compllmet the funded provlsion Includlng lood and household Irems. Thls has lar8ely ¢ortslsred In ProdIng supernithet vouchers to new arrfvals In County Durham to hlp them get e5tabli5hEd. Learnlw In Partfiffihtp The Learnln6 tn Partnershlp project Wa5 rolled InrDthe County Durharn fgodbank a5 the mojorityoftrainln8 now Tdate5 tp our own volunteers wlth 4 5PEclal Emphasis on godbank volurfeers. rhe role prevlously filled by th15 prolect runnlnewlderconference5 ha5 been SUCSsfullY fulfilkd by theAdvtce in County Durham Partnefshlp fwseveral yea. DCP Is a mwnberof the partnershlp. Grant Makin8 GraTht5 rnoy OCU5ionalty be made, subkrttothe trustee5' Ibxjlute dlscriott. tolndfvlduals or organlsatlonsfor Useln furtherance of the Charity's oblectlves, DCPa150actsasatondulttor8rants ot+t41ned to siipportlndmduals through a vaAety of oiher sources notably Acts 435. 5herburn H¢use and the Household Svpport Fund. stre¢iuihts The StreetLlghts pmjert $pPortIng people Involved In the nl8ht tlme economy was tra05ferred to St 141¢W•s Church in the centre of Durham city in ju 23. Th1$ fit rth thelr mlnlttry and they We already hostln8 the proleci. Our main a¢twtUes and who we try to help are destribed above. All ow charitable actfv1e5 focu5 cffl the advancement ol care to peowe in cnty Durham and ire undert•ktn to fvrther our charitable purposes for the publ* benefft. AcHIEVEMEf4TSAND PERFORMANCE FIMnd•l Re¥l¢w The charlt•ble company. throy8h the stron8 cornmitment of its staff. volunteers and external donors has generated 4 healthy financial out¢omo for th¢ period. This will er+able us to Sllppart our missim ¢0 care for people sn The Yea to come. Unrestfitted Income forthe perfod was £334.Z0712022.. £360,080) ènd expendlture £235.7521202Z.. £199.1291 resultlng In a net Inftow ol urtrostrlrted fundlng of E98N5S 12022.. £160,951). The DCP Cornmuvlty Shop contrlbuted a surplus of £42,59612022.. E39.9501. Page 5
Durham Chrlstian Partnershlp Year Ended 31 December 20 TRUSTEES, REPORT ICONTINUEDI Re5tricied income amounted to £l,471,39612022.. É781,2831. whlle £972.I7312022.. É476,1131 of re5trkted fund5 werE spent. rewltinB in a net surphjs of E499.22312022.. E305.1701 In restrlcted funds. Over £70D.DJO worth of food w85 dlstrlbuted by the Foodbanks aThd over £200.oriJ of eftergy support was accessed vla the Fuèl bank stheme. It Is estlmatedthat DCPbeneflttedfrom around 50.CoJOhours olvolunieerln8 tlme In 2023. whleh would hè¥e CO over E550,orKI 11 these hours had been pald at Re81 Uvln8 Wa8e rates. Althou8h ne6ther donated tlme nor food Is recorded the accounts, It is Imporlont to note that the Charity Is provldin8 è level of seNlce greatly above ihat whlch the finan£lal ac(ount5 31one would Indlcate. Indlvidual prole¢ts 8re ¢h•r8ed ltsr ¢or¢ ser¥lfes and siiff time In proportlgn to th¢lr use olthese resour¢es. Fundralsln8 efforts Ve kncreased. t•r4etlnR both ¥rant.makln8 bodles aThd InOlvldu•l sUPPOrter5. The truste85 •re 8rateful to 811 who donated durlD8the year and for Ihe support of Ourham County Council. Sund•rlind Clty Councll ond to the kfousehold Suppgrt khemes bothcoun£i15 h•v¢admlThistered. Wedo ThJtempkJy profe555oMI lundralsers artd work wlthln the Fundralsln8 Re8ulatorfs voluntary re8ulat5on scheme. Total funds h•ld •1310•c•mb•r w•r• £l,772,42012022,, £1,174,7421 of whl¢h f117.247 IZ012: £64.7951 w•r• unre5tr1cted. R¢Mr¥w Polkynd 13olrfCon¢•m Th¢ lrustees have adopted a reserves pollcy to mèlntaln a le¥el of reseNq5, whlch w411 ensure a contlnuatlon of op¢ratlons for at least four month5 wlthout Incorr. The taet ¥elates to the level of unre5trlcted Te5erves n•¢ded io ftnan¢e expethdltufft for whlch no exlsiin8 iestrl¢ted res8rve Is avallable and •ppropr4ate. R•s¢ry•s have b•Èn maifttaln•d at thls level th1oh 2023 and Intts 2024. Inv•itm•nt Polky Funds •re Invested to rn8xlmlse Income whlle mlnlmlslni rlik. Worklnl lund5 4re fflalntalned In Instant accws b•nk accounts wlth CAF Bank, Cash rtierves •r• held In i virlety ol bank h¢ldlni$ wlth dlfler•nt notl¢e ptrlods throu¥h Flaytone Inve5tmeTht Group and C4F bank. Al 31 DK 2023 67%of cash r•$irve funds weri coveied by the Dep051t Guir•ntee Schtme, Th• trust••s •ss•ss•d th• M•lor dss io whl¢h lh• ¢harii•bl• ¢unp•ny Is •xpowd, •nO •r• S•i+sfl•d ih•i Iysi•ms•r• In Pl• io mltl8•¢••xposure to th• m•lor rlsks. 8othSunderliod •ndCountyfAJrh4mfoodbinks •rep•rtkb>•tln8 IntheTrusHIITru5t P•thfindef proor•mm• toenhance the support for foodbank users and trtal newways of woikln W• ir• worklrti io bulld th• partrshipS th Idvlu pro¥ld•rs ind h•r food prolerts icr055 both I5. Greater partr¢efshlpworklni wlll attempt to addresSthe8aps weldentlfye5peclally In js$15tfjn8th flnancl•l cbpoblllty aTrd InClusn. Tralnln8 and development to rneet the aThtlclpat¢d d•bi advlce demand wlll be put In plc• for st•ff •nd vohJrteers wlth an expartslon of the debt advlre team. DCP wlll contlnue to work closely wllh Durham County CovThcll and VCS oryanlsatlons to support r¢fv8e¢J beln8 reserrled In the County. DCPwlll be loolln8to underplnthelundlnifotth¢ex4stln8 prolecis lo0klnifor•ltem•ie soyrfes olfundSn8 aod $ustain•ble incom¢. Across the piolectS the alm Is to contlnue the Wo each proltct undertwkes, 1glldlfyln8 8nd Improvln8 praetlce •Ad supponinqvolunieors In theirfoles. Salary reviews for staff are complet•d by th¢ CEO and n¢w l•v•ls proposed In Ilne wkh levels •1 expeii•n¢e, r•spon$lblllties and speclalist skllls. These #re CDmpared to curr#nt marker for ¢harlty posts and are set to the Re31 Uvins Waee or abwt. TvJ5tees rqvlew the proposed rate5 Includln¥ those lor Senr fflana8ers before Implementatlon. SIFurfurffj fjowfn•ftte and Mana8•meni The ¢table company 1$ 8 company Ilrnlttd by 8uaranteE. Incorporated on 25 Febry•ry 1999 and re¥lstered as a ¢harltyon 24 Sept•mbr 1999. The charltable company was estab115hed und¢1 a Memorandum of Assoclatlon that estsblished the objects and powers of the ¢harttable wfflpany and isio%rned undei its revised Arii¢les of Page 6
Durham Christian Partnership Year Ended 31 December 2023 TRUSTEE5' REPORT ICONTINUEDI A$50Ciation adopred 6 May 2016. In rhe event of the charitable cornpany bein8 wo¥nd up mernbeT5 are required to contribute an amountnot excee¢Sing £1. The trustees who ser¥ed the charltable carnpany durln8 the year were asfolknv5: Mr G lones Mrs C Jame50n-Gaies Mrs l A sewell Mr W H 5awyer The directors of the Charitable company are the chariry trustees. They are pOnsIble fof if.vesiing and eKpendiTrg the fJnd5 of rhe charitable company in Such a manner a5 they Shall con5Kler most beneficial for the achievement of ihe objects. Theyenrei into controct on behalf of the charitable company. They are re5pon51ble for the proper rnana8eThent and adtrHni5tration of the charItae comnY in aciordance wilh the Articles of A550ciation. The rrustee5 retire by rotation one third. orthe nearest number to It, eèch year and rnay be re-elected until they cèase to be a trustee in accordance with ihe Articles of AS50cialion. AppoirTrtrnents are made by members of the charitable cornpany at its Annu31 Genefal Meeting or at other times by ordinary resolution. Trustees èle recruited for their abilityto manage thecharitable company in thelurtheiance of its objects. Thetru5tees expect to add tu their number during 2Q24. The present tFUStees have a ariety of back8rounds and skills afid the boa seeks to maintain an appropriate range of skills to match rhe t35k5 they tJndert3ke. Tru5tee5 musi be tsrryilièr wilh the anivities of rhe chadiable company and In symparhy with fhem hnd.must be mernbers of the charitable company_ Trustees are therefore likely to come fromwilhin the volunteers Or supporters of thecharitable companrfs acliwite5. Potential tru5teÈ5 are identified by the existing member5 and approached tocheck their availabaity. Statement of Tvu5tee5 Re5POn51bllities The trusteès Iwhoare a150 directorsof the charitable cornpanyfor the purposes ofcompany lawl areresponsible for preparing ihe financi81 siaitmenis in accordance wih applicable law and United Kingdom Account8 Stèndards (United Kingdom GeneralA¢(EPled Accounti8 Pfatticel. Company law requires rhe trustees to preFare financial 5tatement5 for each financi31 yEaT which gi%'e a true and falr view of the stste of èffairs of the charitable company and ef the incominE resource5 and application of resource5. including income and expenditure, of the chariiablÈ c¢)rnpany lor that pÈriod. In preparin8 those financial siaieTents. the trustees are requited io.. select suit3ble a£countinÉ policies and then them con5151ently.' ob5erye the metbod5 and principles in the Charity SORP- make jud8empnr5 and estimates that Ère reasonable and prudent., prepare the finèncial siatements on the going concern basis unless it i% inappropriate to presume that the hariLywiII continue in business. The rrustees are responsible foi keen8 proper accounting recor¢Js which disdose wth reasonable 3cc4Jra£y at any rirne the financial PDSltion of the charitable coTnpany and to enable them to ensure that the financial staremerts comply with the Companies Act I1. They are ?Iso responSie for safeguarding the asset5 of the charilable cornpany and hence for taking reasonablp 5tep5 for the prevention and detection of fraud and oiher Statement asto disdose to ouraudTto In se far a5 the trustep5 are aware at ii.meof approving Out trnstees annual report.. there is nts relant audit ififoTm3tion of which the chatitabk £ompanTrKs auditors are unaware. and each af the trustee5 has taken all 5tep5 thal they ought ID have taken to rnake tthern5elve5 aware of any relevant audit information and to establish that the auditors are awa of that information. The trustee's annual pon was approved and 51Ened on behalf of ihe Board ofTrustees .. Mr G lones 27 February 2025 Page 7
Ourham Chrfstlan Partn•rshlp Year Ended 31 December 2023 INDEPENDENT AUDITOWS REPORTTO THE MEMaEftS OF DLIRHAM CHRISTIAN PAAThERStrIIP QUALIFIEDOPINION We have audlted the financlal stateffnts of Duiham Chrlstian Partner5hlp Ithe charitable companyl to¥ the year ended 31st December 2023. whi2h comprlse the stètement ol flnanclal acifvliles, balance sheet and notes to the flnanclol statement5, InEludlng $18nthrant &¢ountln8 polltle5. The fSnanclal reportln8 framework that has been applled In thelr preparatlon Is •ppll¢•ble l•w ènd Unlted KlnidomAccountln8 Standards, Includlng FftS102 the Flftanrlal RepOrtIstand1rd apWlcabl• In the UK and Republi¢of Ir¢l•nd (United KinBdon GenerallyAccqpted Ac¢wNtln8 Prattlcel. In our uplnlon. ¢xc¢pt for the posslble effects of the mattel degtrfbed In the ba IOT qu•llfled oplnlon sectlon of our report, the ffn•nclal st8temeftts= ve a tru• and falr vl•w of the state ofthe ¢h•rftibl• tomp•nVs •ff•lrs Is •t31 D4¢•mtyw 2023 and oi lis Ir¢omlni resourcEs and ippllratlon of resource$ lorthe yeitthen ertded.. have been properly prepared In a¢¢ord•n¢• wlth Unlttd Kln8don G•n•rnlty A¢¢•pted Attouniin8 Prncri¢e,' •nd ha¥e beeTh prepored In accordance wlth the requlrements olthecompanles Art 2006. •ASIS FORQUAIIFIED OPINION Wewere not 4ppolnted ¥soudltortotheth•rlty untllaft•r 31 Decembèr 20234nd ihusdldnotoh•ry•thocountln8ofphy51cal In¥torIeS it the end of the year. We weie unable to sat15fy ourselves by alternatlv• rneans concernlni the Inventory 9tItIeS held •t 31 December 2023, whlch are Included on thè balance Jheet at £60,7CO, by uslfiiother audlt protedurtj. W• conducted our èudlt In accordanc• wlth Intern•tlonal Standords on Audltlnq IUKI I15 IUKII ond oppllcable Ibw. Our re5ponslbllltles under those standards arq lurth•r descdbed In the Audltor's responslbllltles lor the oudlt ol the flnonclol Sto¢ements se¢iion of ourr•pori. w¢¥r¢Indepdl0I thechJrlt•ble Company In accordjnce wlth the ethlc41 r•qulrements th•t are rel¢v4nt to our •udlt ol th• fin•nclo1 siatements the UK, In¢ludlni the FRCS Ethlcil si•nd•rd, •nd the vallable for srnall entltle5, In the clrcum5tances set out In note 10 to the ffnanclal statements, and we hwe fulfilled our other ethl¢•l responslbllltles In actordance wlth these requlrements. We belteve that the audl¢ evldence we h•ve obt•lned Is suffl¢l•nt ippfwri•t• to provld• • b•5b lor our qualified opinion. eONCLIISIQNS RELATINfjTO GQINGCONCEPN In •udltln8 the nnanclal statemeTht5, we have concluded ih•t tht trusteès. use Ilthe 8o1fi8 toncefn bas1$ of itcountlh8 In the prepirntloTh of the nn•n¢l•l st•tements Is approprt&t•. 845Ed on the work we hoye pprformed. we h•ve nDt Idertlfled any m•terlil uncertolntles relatlni lo e¥en¢5 orcondltlon5 thaL IndlvlduaNy or ¢ollqrtlv•ty, mty east s18nlfi¢ant doubt on the rhBrltablo comwrf5 ablllty to contlnu• b5 a 8oln8 wn£•rn for perlod of at le35112 month5 from when the flnanclal statements are &uthor15ed for Issue. Ourr•sponslbllllles •nd th¢ responslblllll•solihe irust••s wlth r•Sprfrt0lThl Cotr •r•d•strlb•d In ih•r•lt41nts•ctlons of thls feport. OTHER INKIRMATION The othef Inforfflailon comprlges the Informatlon Included IA the •nThu•l report. Ineludlft8 the trustees, report. other th4fi the Ilnantlal statemènts ouraudltots report therètsn. The trustee5 arp re5ponslble for thE Othof 5nlarmatlon contalnedwlthln th• annual report. Our oplnlcn on the fin•nclal statements does not cover the other Inform•tlon and, except to the ¢ent otherw15e expllcltly stated In our report, wedo not express any fomi of assuran conclu51on thereoTh. Our responslbllltylsto read the otherlThform•ilw •nd, In dolniso. ¢onslderwhetherthe Infomiatlon lsm•tfAl•lly In¢onshtent wh the flnanclal siatements or our knowledBe obtalned In the cour$e of th• audlt, or Oiherwlse appear5 to be maierially m155tated. Il WE Identlfy Such materlol Incons15ten£le5 or apparent materfal m15Statements, we are requId to detem)Ine whether ihl$ 8Iv¢5 flse to a materlal mlssEai•m¢nt In nnan¢l•l statemenis themsel¥es. 11. b•$•d on th• work wo ha¥e performe we concludt that there Ss miterlal rnltstatement orth15 Other Informatlon, we are regulred to report that fart. As descrlbèd th• bès1$ for qu•llfled oplok*n $ectlon of our rtport we were unable to satlsfy ourselves concern5ThB thè Imientory quantltle5 of £60,700 held at 31 December 2023. We have concluded where the other Informatlon refers Eo the Inventory balancegrrelated balances such as fogd purchases. It may be m•terf•lly mlsxared lorthe same w$on. Page 8
IrhaM Chrlsllan Partnershlp
Year End•d 31 December 2023
INDEPENDÉNT AUDITORS REPORTIC(4TINUEDI TOTHE MEMBERS OF DURHAM CMftIfflAN PARThERSHIP
OPINIONS QII OThERMATfEIts PREsaiwiYTME CI)MPAMÉSAcr>))6
Except for the po$$th efftcrs of th• desuibed in ihe basls w4ifiud ownion se¢bofi oloLW YeporL In ow oplnlon,
based on ihewwk undenaken ITr the cour5¢0f the audit..
the INformatKJfi 8v4efi in the trustees. rewo ht<h indth the report wepared for ihe purposes of
company Iw. for th• y¢•r for TAthith Statent5 Ire prepored 15 consistent wlth the Ananclal
statent%. and
the dlr•(tors' r•wt InCkn1 wlthln th• tn411•< r•K•t Ms b••n pryred In accordance wlth applk•bl¢ 1•8•1
requlrements.
MATfERSON WE ARE REQUIRED TO rtfP BY UCEPTIOII
Except for ihe rnatter deKrlbed In the basls of qualified ow'nion sectlon of our rnpjn. In rhe of thè kno¥Aed80 and
ndtrst•ndln8 ol the ¢panY •nd tts eNlonMe obtslned In th• course ol th• lud, wt hè¥e not IdeThtir(ed mBtertBI
m155tst•ffl•llts th• dl¥•£tofs' r•wtln¢lLthdlthln IPk• Irusi••< r•poii
A1 sowy from thel5mlt4t1 ofi the seop¢ofoui to Invwtory. r•ferred to abwe..
w• hwenot obtW all theknformaiion ande¥pIalIO1h1t¢mslO•rld nt¢•ssaryforthepurp05e ofow•udlt,'
•nd
• w¢r• Lffiable to dw•milA•Ttrther •dtt(LnTrf r•¢ords h•v• b••n k•pL
Weh•ve nothln8toreportlr r¢5P¢Ctofth• folk>wthim•tt•rs IArtlontswtr4ththeCwp•nlesKt21Th rtqutre usto report
toyou W, In our oplnloo..
retuvns tUlEI for¢ur•udh h•¥e been receknd ftryThtnnclllotVfj5 by us: or
th• flnanclol stsi•mnts•r r•t kn 4refflent wlththtx¢ounikni re¢tyds orr•wms: or
rtlln dlsdosyr•sol trwtees. renratIonSP1d1Iqdbyl Im m•d•.'
ESPONSIOILmu OF TrUSTE
As xplaSned mort fully ui th trust••s' Iwponylylils st•ttm¢nt set on pw 7. the truste•5 (who •r• 41$0 the
Durfm Chrlsthn PartneIp Year Ended 31 December 2023 INDEPENDENT AUDITOA'SREPORTICOPrnNUEDITOThEMEwEAs0F DURHAM CHRIThAN PARTNERSHIP idenl1Kand assess8 rilks of material m5leMeftt In Pert01 ityrfLdritie& ind1 fro •fid noncom1#0W1th laws and regulatn$ * torbsidertd thÈlollov4in8'. thefjature ofthe industryandsertpr, cmtml en¥ironment and lyjsw perf0mnCe. rnana8emenVs OWA assessment oFthe roks that Yre8ul¥itw mayttaK eltheras resultof fra1 orerror. re5ulis of owenqulries of mana8ertirwt trirrn Kkntifttatlm Nd aSsesstof the risks of wregularltles. the mattersdlscussedamwthe audit eagenttn WFdirhw•fidwtherefrwd rTh8hrrxoJrlnihe flnandèl statements and any wten11 lThJkatorsof frau As a these ytteduies,we ¢wsidered thÈ oA)¢rtyni¢ies •ThJ l0ttnti¥estt moyexist thecompanv for fraud. In common wth all audtts Under1.$ IUKI, areako required to ptrf(Xrn 5PEcth [WedureS to te5pDrlo the r(skofmanaBement o¥ethde. We also obtained an understandkn8of the le8al and re8yl•toryfrwnevffjrkth•i the¢omp•ny ¢)perates In. focu51ng oTh provlslon5 olth05e and re8ulations that.. have a dire¢teffett on the detemiinatlon of m3terfalamwnts and di5dosures h thefinèN¢W statements. do t have a dKett effert on the finan Maiem•its but tomptsan¢e may fvndarnental to the companTrls •bilityto opwateortoavold a materlal penalty. AUMftESP014SETO RISKS IDENnAED As a restsh of performIn8theae protethrfes.we idtntffied Ihekeym4tter5 rdated to the potentlal dsk of fraud. Our procedures to respond tothe risks identified KIded the followD8'. retw5n1 the firtanc1 statements tIO5¥re5 and testin8 to 5UPP(rting d¢xumentatkn to assess compllaft Mryih provis1 of rdevant13ws and re8ulau(ffis desuthd as a threct effett on thefin•neki15tstrmenl5. enqurrinuof mana8ernwt ctyK¢rTMry Ktyal PDtentièl litation I[dakn$. thallwwrva ryTrano8ement m ky e51ime% aswrrykn fv¢errrts made In the weparatlon of the flnan¢lal stalents. perfvrrrri yur¢5 towify the¥4hdltyof kno510 kdudEd inthefthènclal 5tstvnerts. perfcrfnur anaEytKal woredure5 to identify ary wusual or unexpected relath0ps that may Indkate rtsk3 of materfal Th551atement due tofr•J In addresslne the rlsk of fraud throuqh management ovevrlde of contro, te5tlo8 the appropirateness of Inal entrles and other adlustmenty asse5sTn¢whetherfvd8ementsmade In malnz accoLsntln8esiimates are kndleatlve of • potential blès: and ev1¥tIng the busmsS tatiomale of ny slghlficaNttraMaciknis that e unLtsualorwtside the normal courm of$¢$& We •tso ¢ommuotyed reltyant identified laws and re8ulths P>tehal 11a risks to all enga8ement tsam members and rernalned art to any 1ndkatn$01fr3I ornoTh<omplance wh and resu10r$ throughout tho audit. Throu8h theseprocedure5. dld become awareofartymaterlal m&tsterwrtor arrual orsuspected rnrKomplknce with laws •nd rrfulotlons impxtlry on th¢tynpary. WeplaMedandperfDrmedowwditin accCfdanwithaud1tir8Standrd$lrtOwIt0fhelThheret IlmitationsoFprocedures requlred In these area5, there 15 an Unalble ri5kthat rnay detetted a matsal misstatement It) the Ilt)anclal atsments. The more removed 1wfrcornplkie ¥th 13wsaThJ wLp)ns 15 edents ar¥1 tr•ns•rtlDns refi¢¢ted It)¢he ftnancial 5taternefits. the less Ilkety we would becow apre ol ary rw)nory1kCe. Auditing SEandard5 aY50 lim the audit procedures reqylred to 1deTrt WFth kn •nd ret)S tOenquOf the dlrertors and other mana8erTrent and the knspertion ofwU1at4Thd lerfaleorrespd. Ifaftv. P4e io
Year Ended 31 Dber 2029 INDEPENDENT AuorrowsitEPoftTICOIfflP4UEOITOP•EAs0F tyJftIIAM CHRISTIAN PARThERSHIP The rfs ofnot de¢¢rtinBi ffi•tert•l rn1531at1 ¢>Jeto fv•Jd15hl& th•mthertskol notdetecikffi¢ resultIfrQrn ¢rror. as Iraud may inv¢l¥¢ conlment ¢oIIu54on. l•r8ery. $TeMentatIonS. tyerrfde of Intem•l ¢trs. We are It resFonslble lor prevent8 nOomp1nce and ¢wnot be eKCted to detett mMP0[¢ wlth al114ts¥Jnd resul•tlons. A further dexrfptKJn of our rnspon511It 15 a¥alabbe on Flnandd Counul's websit• •t'. www.Ir¢.¢r&uV•ydltW5 TWOtstles. Th15 desEr1p1)n forrns pwt ol ¢YJf •wIItDrf5 rewt. USEOF OUII RE91)RT Thls report Is made lIty to the lable comparfs mefflbe •$ • Wyt In ar£ordance wlth 0pter 3 of Part 16 of th• com1¢$ Art 20C& h•$ b¢eTh undertaken sothitw¢ mWt stateto thecharttallecompany'5 memb•rsth05e m•tters %• •re wulfed to st•te to thern In •n •udltorfs rewrt •nd lor no other purrw. To the fullest exlent permltted by l•w. we do not •¢¢Wi or a55urne respons1litY tstr th•n t th•t•ble c¢)mpary and tharhawe comp•ny's mrrAJ•rs a5 a bo. for Jr •Jdltwort for thls iepxL orfor thewnlons have forrn. D•ted.. J r¢h 2025 GEAALO HENDERSON KA FCCA IS•r4orStttutty¥ A For and on bdwllof COU14TING NORTh LAMITEP Ch•rt•f•d A¢¢oununts NI St•tu¢¢ryAudll Sal¥us HOL Ayley H•ids Durh4rn DHI 5TS Pa8e Il
Durham ChTlstlan Partnershlp Year Ertded 31 Deceffir 2023 nds fotslfvnd5 totalfund5 2023 202Z Incomtr4 resour¢e5 Dortaiions and8rants Incmiefrgm ¢harTrtable activ¢$ Other L468.063 1543.623 930,282 238.203 23&203 20770 20,414 3333 23.777 3,211 L47L396 ImAla 1.141A63 thar4table artNittes 135.752 9n.173 1207,925 99S,242 234752 173 1207J25 995342 Nei IrKome I (Èxpendtturel before 98,455 499,223 597h78 146.121 Transfer5 N¢t mo¥¢rw knfvnds 146.Co)31 51452 46K#J3 545.226 5Y7.678 146.121 Total fvnds brxqhi forward Total fvnd5 carrfed forward 17 64.795 I.() LiYJ9.947 L174.742 L028.621 17 117247 I(i)JMI 1555.173 L7nA20 174,742 The hotes OnPa8es IS 10 23 lomi part ofthÈsefin*Kw15tat4men Pa8e 12
Durham Chrlstlan Partnershlp Year Ended 31 December 2023 BALANC£ SHEET As As restated restated 2022 2022 2023 2023 Notes Flxed assets Tan¢ible asse15 12 $4,918 29.065 Cur¥ent at5 Srock Debtors Cash at bank and In hand 60,700 3.157 1.875,926 26,783 9.292 1,233,664 13 1,939,783 1,269,739 Creditor5 Amovnrs falling dve wsihSn one year 14 216,68S 1118,4661 Net Cufreni assets 1,723,098 1.151.273 Total assets le55 current Ilabllltles 1,778.016 1.180.338 Creditors amount5 due after rnore than one year 15,5961 15,5961 Total assets less liablllties 1,772.420 1.174.742 FUNDS Resirlcied fufjds Designated Fvnds Unrestrictèd funds 17 17 17 1,555,173 loo,000 117.247 1,009.947 IiJo,000 64,79S TOTAL FUNOS 1,772,420 1.174.7a2 The financlal statements were approved by the 803rd ol Trustees on 27 February 2025 and were signed on its behalf by.. Mr G lones Trustee Mr W H Sawyer Trustee The nore5 on pag 5 ro 24 form parr of ihese fin3nclal 5tatemenrs Page 13
Durhom Chrlstlan P3rtnershlp Yoar Ended 31 December 2023 STATEMENT OF CASHFLOWS 2023 restst•d rertated ioiz Iloies C45h fflowsfrom operatlni art1•.. Cash 8rt•r•iod from opor•tions 19 669,153 155,476 Investln8 artmtles: Purch•se oltanilbl• thed •M•ts Proceeds from sale of tan8lble fix assèts Investrneni Income recel¥ed 12 J2 153,4181 1750 23.777 13,6991 126.8911 14881 Nit In¢r•• In $h and ¢•th ffjulwl•Thts 642.162 154,988 Cash •nd $h •qulvil•ntstlh• b•lnfilni Of y••r 1233 664 1078 $76 Cash and ush •qufvil•nts•t th• oly••r 1875 926 1233 664 Rel&tln8 to.. Cash at bank and In hbnd 1.875.926 1233,664 Th• ftores on P8 15 to 25 form p•rt of ih•st fln•n¢l•l siit•m•nis. Page 14
Durham Chrlstlan Partnershlp Year Ended 31 Decembtt 2023 NOTES TOTHE FINANCIAL5TATEMENTS Charlty Inforniatlon Durham Christian partnehp lsa prwitewmp•ny Ilmlted by iubrantee IncorporBted In Eniland 8Thd Wale5. The re8lstered offlce15 Untt 719 Flrst Avenue, Drum Industrtal Estate. Chester4e-Street, County Durham DHI IAG Accountlr)8 wn¥•nllon The finand•l $tementS of the ¢harItale compBny. whlch b a publlc beneflt entlty under FRS102, h•ve been epared In accordance wlth the Charltles SORP IFRS1021'kcountln8 and Reportln8 by Ch¥llles'. Stat¢m¢nt of Recommonded Pratte appllcable io thaTlile5 preparln8 thelr a¢rount5 In I¢rdce w4th the Flnanclèl Reportlni Stand8rd •ppllcable In the UK and Republlc of Ireland IFRS102lleffectlve l January 20191,, Fln•ncl•l Roportlnl Standard 102 The Flnan¢l41 RortIng StJnd•rd appllcable In the UK and Republlc of Irefand. and the Compahs Art 20C16. The financlol stitements h•ve been prepared under the hls¢orlc•l ¢ost eonventh)Th. The ffin8ndal stBtements are prepared In Jteillni whkh Is the functloml currency of the charltable companv. Monetsry arnounts In thesefinanclal statement5 are roundod 10 the ne•rest £. The fin4n¢lil $ttht•m•nts hm been prep•red uoder the hlstork•l ¢wt conventl•n. mdlfled to Includt thè rv4•1u•tlon of fre•hold propertles Ind ¢0 In¢lud¢ Inv¢stmen¢ prop•rtl•s Ind uri•ln fln•n¢l41 Instruments atfalr value. The prlnclpLe 8Cco¥ntlngpoUcS adopted are $8t out below. 15obnifonurn At thetlrne ol bpprovln8the finjnclil itittm•ntl, Ih•trust••s h•ve• re•wnibltéxp•tt•tl¢n ih•tth• ¢h•rtt•ble company had adequite resource5 to eontSnu• io op•ratlon•l •xlst•n¢• for th• for•s¢•ible fuiure. Thus, th• trustee% contlnue ¢0 •dopt the 8eln8 concerrs b•$15 ol ac¢oyniln8 In preparln8tho flnJncl•l statem•Tht5. A¢¢ountlw polkhs lficom• I Incomlr8 resources ve Included In the statement of flMncl•l actlvltle5 when the ch•rlt•ble ¢omp•fiy Is •ntlll•dwih• In¢¢m¢and th• amntN b• qu•ntlfiodwifh r••soThabl• actur•cy.ThefollowSn8 sp•clftc polld•s Ire ippll•d to pirtlcul•r ¢•toe5 of In¢om•'. Voluntary Income Is rece¢vod by w4y of dorjatlons and ilfts and Is Includtd In hjw IN the Stit•nwni of Fln4n¢l•l Actfvllks when re¢•lv•bl•. IDon•tlon In¢ome doej not Include lood oric4)ds donated due to the dbfflculiy of •¢cur•tttyvulfti thes• It•msl. InCe from lovernment and other irints, whether'uplt•l' or 'rq¥onuo' 8rints, Is re¢o8nlsed when the chJrltable comp¥rsy h•$ th¢ ¢ntitlement to the hjnds, any perforrnance condlt10Th5 1tt1¢hed 10 th• 8r•nis hive b•en rneL Is prob•ble th•t the Income wlll be re¢•lved Jnd ¢he amountc•n be measured iqllaNy and 15 not deferred. Income reeefv•d In adv•nc• of ¢he prov1On of a speclhed lece Is deferred untll the crlterla ol In¢ome recoinltlon •re met. oonated servlce5 and lacllltles are Includéd it the valu to th• charlty whef• thls ¢•n be quaThtitled. value of seNl¢es provlded byvolontters his not been Induded lft these •ccLwn In¥wtm•nt in¢om• is In¢lud¢d when r•¢•ivabl¢. lft¢omln8 ro5¢wrns from ch•rlt?ble Ir4dln8 1rt1¥lty ar• )¢COUAted lty when ¢ar. ENpvndltvre Expefidlture 1$ re¢TriSed on an aEcru•l b•sls Is ) li•bility Is in¢wred. The ¢h•rit•ble ¢¢mpan¥ IJ not re4lslered VATand accordlngly expendlture15 St4 8rossof ufirnrovrable VAT. Charftable expendlture compr15es those cost5 IrKurred by th•<h•rhabte comp•ny In the delkfery of it$ artfvltles and SeCeS for Its beneficiarles. It Indudes both costs that can be allocated dlrectty 10 such 3rt1vltie5 and those Casts gf In indirert fi•tU nece55•ry to s¥ppyt them. Donatkns or 4rints from the charitable ComnY are tr¢•i¢d 05 an expense vjhen pold. AII costs areallocated beteThIhe expendltUfe£ate6orfes olthe SOFAon • b3515 de518ned to relled the use of Pa8e IS
Durham Chrlstlafi Partnershlp Year Ended 311)ecem2023 N¢ms TO niE HNANCNLsfATEMEpifSlCONIINUED) the resource. lfi clrtumstanteswhere thi51s Mt posslble ihedirectors appOrtIL the amr¥Jnts in whatthw consider to be falr praportSon5 ta e4ch cateBory. Other eypÈrtditurt rtfiects unallgcated central adfflirwstrati¢)n co5t5 th do not represent goverTrarKeco5ts. Ra151nKfibnds Ra151n8 lunds hKJde5 all expdVre IrKurred by charlty io raise h5rwJ5 ts11s ¢h¢th wJrpose5 and Includes costs olan fur¥trai5kn83thlt, events ind tr4&4. Fund General funds #re unrestrKted fvAd$whth are 1¥alLib for ust•ttt dixr¢ti¢n TrusteeslnluTrr¥ of the gtn¢r•l obje£tfve5 of the choritable Coè1 and whlch ho¥e notbeen deyated lor otherpwposes. Oesnated fvfids are unwtrKted funds earniarked by the thority for a yrtitularpurpas¢. Restrlcted fund5 are funds whlth are to be used In arcordance wlih spethk re5trktk)n5 Imposed by donois whlch have been ratsed by the charftsblecompanyforwt4oJLir purposes. Thecom of ra151ng and mIeME such funds are charged against the spetffit fund. The alm we ofeach reArfrt•J 3set( Inthe r#Jte5Wthefm3ndalstateffnts. T¥wlbleflxod assets Tangtble fved assets are rwsured •t ffj5t and sub5ewth n#sed •t ¢ost or valuadon, rtt ofdepredatlon and ary Impalrment1055e5. Depreciatiorb is recognised $0 as off tost tyvJatwJn of assets thelr rtsidual ¥duts leT thelr e11 lives on the folbjwkng Warehouse Equipment Flxiures and Fittlngs Motor Vehltles 33% on cost 3Aon rethc b•l•h¢e The iath or kn55 on thed15kwI ofan a55ettsdeierrn6ned asthe dIfferen between the salE preedsaI the tarrylnR vahje oftheasset aTrJ isreco8ntsed kn net income1lewefv5wj fOrthe¥. Impalrment olfved a5xts At eath reporting end date, Ihethartty re¥iM cawrykn8 aftwunts oflts tsrble assets t0eteI wh¢ther there Is arbv indlcation thatihose assetsha¥e suffered arbimpakn)¥tlgss. Il•ysuthindicatneXiSts.thQfetCNer1ty1e #mountofthe •st is estlrnatsd In order to detemiinethvexteTht ofttx Thpairment1055 lrfanv). 5to¢k Stc¢k5 ¢omprise lorf tolktffies and nti. The of ¢rKI stoth Is b05ed on acu1 where avaIlate10r purtha5ed afteraNoncefQr obsoleieaThJ sk)w rr#y41 Ite Wherefoodsruffs are held as mw ern$ at theyear end an overall tsIded cost Is aled based on thÈTrussel frhodel. Cash ¢¥h equl¥alents sh and cash equbvalwts indde rash in Ikpos6ts hehj at oll b3th. other short-term Invements with orlglnal matur1t$ of the rmntlts Of le$8 and 8amk tr4erdrnfts are sP•m within borrowlry current Ilabillts. Ftn8ndbl lastrnfflents The tha¥hy has elected to appty the wtybl¢ns of Sectlon 11 FlnarKW Instwments. and Sectlon 12 '0ther Flnanclal Instruments 1ssue5' of FPS 102 to all 71 5 flnaKlol instrumerts. Flnandal Instruments ¥e recwised In the tharfty's bakn Sheet when the thanty becomes p3rtyto the contraciual of the InstrurnenL Flnafidal assets and Mthlltles are oflrAt. iih net arryxrts wesented In thp hMn¢i•l si•temeThts, when there15 a Wl enfor¢eable r4htto setoflthe re¢Wtyed*ThwTrtsd theretsan Irrtention tosettloofta netb3s150rto realLsethe a55eiand sett the Ilabillty slmultsneou5hf. Pa8e 16
Jrham ChTlsdn Parthetshlp Ytar Ended 31 Detember 2023 NOTes TOIHE F114ANaALSTATEMENTS{C(ITII•UEDI O•stt Itnanthl •5sets B•¥k financLryl assets. whlth 1ftd debtots and tash and ba[ b•larw, •r• knltla% rnwured at ir•ns•CtI¢ prke InchJdln8 trartsathon costs ar e subseguently carrled at amortlsed cost uslw the effeCte knieresi method unkss the arr8nitmen¢ cafistltutes a flnaficlft8 trnnsattlon. ere the nSactIOn 15 rneasured ar tho present value of tht fvture re¢elpts &t0ed •t • mrk¢t r¢ of btterest. Fln•n(fjal assets c1•5s1fted as rtcefvable wllhin one ar are noi amtytlstd. B•sk nnaThcia Ilablliti¢s. lthdudlnJrJ¢dfft¢rs and b•k kn•ns¥tlr4tlally rwnlsed aitr•nsKtlon wice unliss the aryanym•nt wntleS a finanth trnns•rtlon.er• th deb¢ Iftrtrunxfit i% fflasur¢d •t th• pleNt¥41u0f the futurn payments dlswunted * 4 rn¥et rate of Interest. Hn•nEkil Il•bilhles dis5ifted Is p•yabl¢ wlthln one ye•r •re not amortfi. Oebt Insiruments ar• urrfed at amortlsed COSL U51rythe effectfve Intere51 rate method. Tr•le cr¢4lttys •r• obf¥•tions to pay lor goods Or that have been iequlr¢d In the ordlnary coursq of oper4tloAs tromsuppliers. Amounts pty•ble •re d•ssthed 4$ ¢urrerf U•b1¢S If p•wnefii is due%¥(tNn one wr or less. If noL th•y are Fwtsented as n0rKurrwt11II•S. Tr4d• ¢red0ts •r• r•coBnis•1 Inlll•ltyai transKdan prke subsequently me•surtd •t •mortlserf ¢osi uyr4 iheeffed% lrterestmethod. Flnindal Il•blllU•s •re defeColIed th• char*y¥ contnttu•l oWiiofii or •r• dlsth•ryed c•n¢•lkd. T•x•lloh Th¢charfty Is exempr Irrm tay onlts ch•rttabfe Ktlvlkn. ProvI51ons 4rn recwld when the thlrlty hbs i bryal or (tnlI prnserrt obwtlon •% • r•sult ol • p•st q¥ent, It15 problethtthechar1rywIb•regfed to settthI1bl4tkn4ndo rdl•b1••5tknats ¢an b•m•d• of the •mount of the oblotlon. The •rnot recoyased •$ a 65 but •SttI 01 the co1•tIon rowlr•d to ttle the presént obll8•iioA •t lh• r•fvitt8 •nd d•te, i1mI into •CNI th• rt5ks Ind WKQrt•lntlu syrrowdlft8 th• otytq•ln. Whtr• th• •ff•¢t ol tht tlmt vilu• of mon•y is mrtér4L thi •mtyJnt •xpett•d to b• requlred to settle the 4)bllytlon h reco8nkned •t present valué. when • 15 rnawred at present ¥•lue, the nndIn¢ 01 th• dlscouni15 reco8nlsed as a flnJn¢e cost In netlncofflellexperurel In iheperfod th whlth Itarlses. The th•r•bre wmpony operates a deftrd (syrtrliwAk Pm5k scheme. Contrlbjdons p•yabk to the thirhaWe£ompany'5 ch•ryod to theSt¥thMtQfFlThlftd¥l A¢ii¥W knthe perlod towhlch they relate. Oonatlons¥nd tsy¢l•s Ao R•it•tod Totsl Fundj 2022 Unr•slrf¢t•d Totsl Fynd• Grant Sncome 75 543 930,282 To1 75.560 1.168,(63 1,543.623 930.ZB2 Pa8e 17
Durham Chrlstlan Partnershlp Year Ended 31 Deeember 2023 NOTES TO ThE FINANCIAL STAIEMENTS ICONTINiIEDI 6. Qtarhlblo irtKYltl R4st•t¢d rot•l Funds 2022 Unr•rtrl¢t•d funds 2023 R•strlded fvnds 2023 Totsl Fundi 2023 Shop In¢4m• Totsl 238 203 238.203 207,870 238,203 238.203 207.870 Olhv Incom• As Aeststed Tth•l Punds io UnreMrt¢t•d Restrla¢d furtrfs TotAI 20 Investmtntln¢om• 3,333 23,777 3.211 Other Totil 20.444 3,333 23.777 3.211 Exp•ndttur• th•Thbl• i¢tl¥ltl•i Ch•Tlt•bl• •xpendltur• 2023 Qepr¢cl•tl¢n A• It•Std Tot•1 2022 Tofol 2023 2023 St•ll costs Depre¢4tio Rent and rales Repalrs W•bslt• and ath•rtlsln8 Other oifi¢e equlpmertt Other project W5t5 Insurance Llthi and heat Telephone Posta8e and statlonery Svndrle$ Volunteer expens•5 TT•vel Food Tr8lnlni ènd conference5 Cleanln8con5umabl¢s Tr•ns 612,785 612,785 24.818 106.006 13,255 6,047 15.376 357.12Z 4.730 10,438 4,446 9.138 60 2,259 6.276 78.901 2.248 1.958 28.156 1,184,029 $02,827 21.347 95,106 13,158 4,5S9 8,7S6 204,160 4,491 7,645 3.819 6.74Z 1,950 3,181 9,161 75.974 1.596 24.818 JQ6,006 13,2S5 6.047 15.376 257.122 4.730 10,438 4.446 9,138 2.259 6.276 78.901 2.248 1.968 27,120 993.44Z 1,159,211 24,818 Shar o18ov•rn•nc• costs 23.896 1,183.107 24.818 I,Z07.9Z5 995.241 Paee 18
Durham Chrlstlan Portnershlp Year Ended 31 December 2023 NOTESTOTHE FINANCIALSTATEMEtITS ICOPITINU£OI Chirlt•ble Dew•ckntlon $11 2023 As ft¢01 Totsl 1023 2023 2022 An•lysbs by fvnd Unrestrkied funds De518n3¢ed FuThd5 R¢strlcted lunds 233,246 235.752 199,129 320,000 476,113 995.242 949,861 1,183,107 22,312 24.81B 972.175 L207.925 Support wJt• Agrtltéd Totsl 22 Support G¢w•rn•n¢• Totol 2023 Oih•r aEcountincy fees Indop•ndMt QmInerS I$ Audlt L•8•1 and pmlessl¢nal Tot•1 7.8Tr) 14.4 14,40) 1.696 Z3.896 23,896 Noni ol th• trust••s lor any p•rsons conn•¢t•d wilh th•ml rec•fved ary remun•rntlon or b•n8flis from th• ¢harlty durlni the y••r. There wtte no trusteej, expenses pild for the ye•r •nd•6 31 Decemb•r 1023 nor for thè •nd•d 31 December 2022, 11. Stth¢otti R+siit•d 2021 2023 Wa8es and salwles oihef pett$ Costs Total 583.527 19.258 474,775 28.052 611785 5Q1827 Noemployee5 weed employee beneflts lor the rnportln8 perlod ol MO iharb £60.0 Pagè 19
Durham Chrlsllan Partnershlp Year Ended 31 December 2023 T40TESTOIHE ANAKIALsfATtMENlS IcopmNUED) Tthl T¢rtal Full tlme Part time io Totsl 33 A5 ai ihnu•ry2023 Add)n$ 015p¢wIs A5 at 31 Oe¢embtr2023 59.ln 51.144 5.6941 121.982 53,418 5.694 1274 104,628 169,706 As at lJinuary2023 Chargeforthe year Ellmlnaied on ttsposal AS 31 December 2023 49.146 14.292 43.771 10.526 12,9471 91917 24.818 12.9471 $1.350 114.788 et bookva As It 31 Dember 2023 53.278 54.918 A$ It 31 rie¢ember 3022 As Reststed 13.658 15,407 29,C65 IX Debtors 2022 Other debtors 3.157 9.292 Totsl 3.157 9.292 14. Credllm •XOUrttsl•Dltydlllkn on•y A%fle5tated Taxation and sla1 sKurity Cfedilotsand Accruals Other ueditory •nd defetted i¥tt)me 8206 48A05 If4))J74 216ts8S 7,522 9.144 Total 118.466 Pe 20
Durham Chrfstlan Partnershlp Year Ended 31 December 2023 NOTES TOIHE FINANCIALfATEMETNS ICONTiNUEDI 15. Prov15ton forllablllues As Restatrd 2022 At L 2023 and 31 Dec 2023 Total 5.596 5.596 5.596 5.596 l& Ftngfi¢o Lease Obllgatkns A5 fte51•tqd 2022 Fuluremlnlmum lease payrrsents due underfinance leases- Within one year 43,ItlO 73,140 In tsyoto fve years 4,690 47,830 Tot31 47.830 120.970 17. Analysts offieta55ets hele fvnds UTrwstrfcted Desly4tgd Fund$ Fund5 Restrtcted 2023 2023 Furtd$ 2023 Totsl Fund5 Total Fund5 Tangible a55ets Current assetsl Ill•blMtsl Provtslons 21,442 101.401 15,5961 117.247 33.476 1,521.697 54,918 1,723,098 15.596 1,772,420 29.065 L151,273 15.5961 1.174,742 100.000 Totsi o,oco 1,555.173 County Dufvffl Foodbk- thlsfund Is used io PrOdefo0d and support io people In crisis In Coufityourham. Sundarf•nd F•¢dk- th15 fund Is Ied to provlde foc1 and support to people In Ilnanclal erisls In the Clty of Sunderland. CommuthltyMonoyAdvlceCountyDur*am- th15fund15U5edto provldp m¢fieV¢ole1l1n8aTrd re8ukted debt •¢fvi¢e io peyle in County Durham. PAO O- this fund to 5UPPDrt the a¢tiTrities and work with peopte deallng wlth Isolat(on. rnental health or recovery Issues as partofa gmup. 5th001 MentorfnK- th15 fund Is used to provide mentorin8SUPPOrttO s[hl pupds in County Dwham. fjr¥ndp•rentSupportFund-th15 furKI15 Used toflnanrE peer 5UPPDft actltieS1or8rBndpaftswhohaYeIDst rrtart wlththelr 8rnndthildren. i•amlrylh Partn¢ryhlp- thlslund prwdes educatlonal events and courses. Page 21
Durham Chrlstlan Partnushlp Year Ended 31 December I23 t40TESToniE F1PlANaALATEIITs ICOIITIMUEDI SlreetL4hts- fund Is to provkl• to peopleon strethsof trhIM on S•tutd•y nlthts. P•thflndvr-th15 flnd Is a ¢ram frornTruwllTnrfi tOeXptr to prevoniir4the needs lortogdb•nk5. MDw¢holdSvpport Fvnd-thls ts a hjnd pAded lromcentral8ornm•rrtWth8UIljce whlth fjs•dMnlstwtd and d15tributed on behall Df OCC to support •v¥iity 0151 ne•d5. Hulth Fund- thls Is orant lundln8 Iftyn NHS ftymdatkn tsjrham Commlmlty io help lund debt rell¢forden thrvu8h CDMAC ourdebt $ory orwlsaiion. CMA TnNt- tNs Isa yant N•tkn•l C¢n¥nunlty iyrls•iion to fvrtd debt relWcfd?rg thrwlh tyjr CtsMAC dthory•NMtion. &•dd¢rCeThtr•-• Irnot from F•rryhll MPto us•the LldÉrCerrtreto rent5paceforthelruse lfi theare•M•kn •mb•d ourCDMACtyynkntlon kn th•Mm? spac•lryd•bt •d¥k•. DNl8h•t•d nd9- theseconslst ola É15.QLK>rtnt £ISAV)forstaff Ind ¥oluTht•trd•v•lopment Ind fund IOrdS purch•slni pmnlses of É70.IXQ. Carrt•d Inloyl Unr•strlct•d Fu G•ner•l funds DCP shop 20,398 44,397 96JM)4 140,1451 146.CK131 238.203 1195.607) 334,207 1235,7521 I46.)3) 30.254 86,993 117,247 Ilthrlrt¢d 0$ C¢)Ufity Dyrh•m Fc4)db•nk Sunderland Foodbank Commyhity Moneyth¢eCounty Lhjrham P•dB School Mentorl P•thfiThdor Housthold Sioport Fur1 Mefttal H¢4th Fynd CMA Trust Ladder Centre GrandpInts Supwt Gro Learn5n8 In Partner5hlp 51r•etLiih $4(202 301.532 376.656 178.8121 119.169 1101.7J41 175.806 55,601 1,021,782 374.568 ¥274 158.111 1162.1691 34.223 147,6S71 17.7631 142A65 1142.8651 66&2Z4 I422.) 1231171 2.514 14.70)) 1,250 li.IfoJl X555 Jis 533 3.5 120.$46 1500 11.99Jl I CIW.947 IA7L396 1971173 46,(K13 1,555,173 10).tsx* lty).C4)J Totsl 1174.742 .603 L107.925 Page 22
Durham Chrlsdan Partnershlp Year Ended 31 December 2023 NOTESTO THE FINAf4uAisfAIEMEIITSICOIfflMD} The tharttable ComnyS a company Ilmlted ty 8uarantee and does #ot ha¥e arw share c3pltal. ThÈ tharit8k4e company is Itworated in ELIn& Ifupofi up or drtioN oltt.tharr(able ¢cffipanytherefemalns any a5s¢ts. afterthe satL%fathon olall debts af)d 11ab116es. the ?55ets rewEs¢nted bythe (umUlated fund shall be iranslerred to sorneother ¢ilLable bodyor t#)dks hav4$6M113f obixts to thetharitable company. IQ ESPASE In comrnoA with many other b"neSSeS site and nature w• uso our auditors to prepare and asslsi wlth the prepata¢k)n ofthe flnarKlalststewthtsand 5uLYnit rethrns. regylred. to HM Rnue and Custom> $J$10r the y Adlustment for.. lrt¥estmeM OrOrne re(ocn15ed Sn the SOFA OÈpreclaihJn 0ftawleflXed tar¥iile assets Management in workinRtswt•l Ilncreaselldecrease In stoc Iln¢wselldecrease in debtors Inrrtoselldecreasel In credttor5 597.6n 146,Ui 123.7771 24.818 13.2111 21,347 133,9211 134 126.5111 11.9671 19.698 9&218 Cash aerrated from operaiion 669.153 155 476 tharity had deb¢durfwthe Y1. A prkjryear adwstrnent 3rosea5 • resuk ofr. 41 Identifi¢atk)n of rOrS the caknskikm of tlhI In f(wJd StkS Twhi¢h VAS thln the finan0 5ts1ernents: bl Identlflcatlon of errors In the recoenltkThand calculalitin of deferred Incoff In priorperfods.. el Iderttthcatbn of errotslnthe fecoEnltlon of Inc2 ond eXPdity1¢1h1¢h had resulted in the nettin8off •ypenditur• •Dlfft# IA¢tyw wlthin l>oth tr* SOFAand Oalance Sheet.
Dur Chrlsdan Pathershlp
Year Ended 31 De¢ember 2023
NOTESTOIHE FIP4AllaALSTATEIAEI4TS IC(hYTW•XDI
The knpaa oftheseerrotswas
nt
Flxtd assets
Stock
Debtors
Cash at bankand tn harrfl
ediiof5 due oneye•r
2A783
9,292
1.ts3.664
IZOl1691
9.292
L233A64
IiW4661
83,70)
Tgt•l
1.174 742
InrDmlni rosourtes
825.393
1.141
315.970
Maur¢•5 expefid•d
738.989
1207.925
468,936
W• Ire yatelul to 41 the <wnls•tbns SUFg0rt