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2020-12-31-accounts

Directors/Trustees Report – 2020

In Relation to Activities

Pre-Covid

Post Covid

In Relation to Finance

Company registration number: 6395821 Charity registration number: 1122013

Danescourt Christian Fellowship

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 December 2020

AIMS - Steve Hallett 22-24 James Street Cardiff CF10 5EX

Danescourt Christian Fellowship

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10

Danescourt Christian Fellowship

Reference and Administrative Details

Trustees Stephen Payne Peter Moreno Other Officers Stephen Payne, Pastor Registered Office 9 Herbert March Close Danescourt Cardiff CF5 2TD The charity is incorporated in the UK. Company Registration Number 6395821 Charity Registration Number 1122013 Independent Examiner AIMS - Steve Hallett 22-24 James Street Cardiff CF10 5EX

Page 1

Danescourt Christian Fellowship

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2020.

Objectives and activities

In Relation to Activities

Pre-Covid

Post Covid

In Relation to Finance

Page 2

Danescourt Christian Fellowship

Trustees' Report

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Danescourt Christian Fellowship for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the charity on 12 March 2021 and signed on its behalf by:

......................................... Stephen Payne Trustee

Page 3

Danescourt Christian Fellowship

Independent Examiner's Report to the trustees of Danescourt Christian Fellowship

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 5 to 10.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Danescourt Christian Fellowship as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... Steve Hallett

22-24 James Street Cardiff CF10 5EX

12 March 2021

Page 4

Danescourt Christian Fellowship

Statement of Financial Activities for the Year Ended 31 December 2020 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
5
Governance costs
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
£
44,093
3
44,096
(40,626)
(420)
(41,046)
3,050
3,050
6,377
9,427
Total
2020
£
44,093
3
44,096
(40,626)
(420)
(41,046)
3,050
3,050
6,377
9,427
Total
2019
£
35,849
11
35,860
(39,719)
(420)
(40,139)
(4,279)
(4,279)
10,656
6,377

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note .

The notes on pages 7 to 10 form an integral part of these financial statements. Page 5

Danescourt Christian Fellowship

(Registration number: 6395821) Balance Sheet as at 31 December 2020

Note
Current assets
Cash at bank and in hand
9
Creditors: Amounts falling due within one year
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
2020
£
9,848
(421)
9,427
9,427
9,427
2019
£
6,797
(420)
6,377
6,377
6,377

For the financial year ending 31 December 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 5 to 10 were approved by the trustees, and authorised for issue on 12 March 2021 and signed on their behalf by:

......................................... Stephen Payne Trustee

The notes on pages 7 to 10 form an integral part of these financial statements. Page 6

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

1 Charity status

The charity is limited by guarantee, incorporated in the UK, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 9 Herbert March Close Danescourt Cardiff CF5 2TD The principal place of business is: 9 Herbert March Close Danescourt Cardiff CF5 2TD

These financial statements were authorised for issue by the trustees on 12 March 2021.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Danescourt Christian Fellowship meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Page 7

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Total for 2020
Total for 2019
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2020
Total for 2019
Unrestricted
funds
General
£
44,093
44,093
35,849
Unrestricted
funds
General
£
3
3
11
Total
funds
£
44,093
44,093
35,849
Total
funds
£
3
3
11

Page 8

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

5 Expenditure on charitable activities

Pastoral
Events
Building costs
Grants
Insurance
Subscriptions
Activity
undertaken
directly
£
35,197
60
1,632
-
661
453
38,003
Grant
funding of
activity
£
-
-
-
2,623
-
-
2,623
2020
£
35,197
60
1,632
2,623
661
453
40,626
2019
£
32,549
1,572
1,870
2,545
636
547
39,719

In addition to the expenditure analysed above, there are also governance costs of £420 (2019 - £420) which relate directly to charitable activities. See note 6 for further details.

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Total for 2020
Total for 2019
Unrestricted
funds
General
£
420
420
420
Total
funds
£
420
420
420

7 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Stephen Payne

Stephen Payne received remuneration of £30,608 (2019: £31,858) during the year.

Payment was in respect of pastoral services provided to the church and not in connection with his services as a trustee.

Page 9

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Cash and cash equivalents

9
Cash and cash equivalents
2020 2019
£ £
Cash at bank 9,848 6,797

Page 10

Company registration number: 6395821 Charity registration number: 1122013

Danescourt Christian Fellowship

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 December 2020

AIMS - Steve Hallett 22-24 James Street Cardiff CF10 5EX

Danescourt Christian Fellowship

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 10

Danescourt Christian Fellowship

Reference and Administrative Details

Trustees Stephen Payne Peter Moreno Other Officers Stephen Payne, Pastor Registered Office 9 Herbert March Close Danescourt Cardiff CF5 2TD The charity is incorporated in the UK. Company Registration Number 6395821 Charity Registration Number 1122013 Independent Examiner AIMS - Steve Hallett 22-24 James Street Cardiff CF10 5EX

Page 1

Danescourt Christian Fellowship

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2020.

Objectives and activities

In Relation to Activities

Pre-Covid

Post Covid

In Relation to Finance

Page 2

Danescourt Christian Fellowship

Trustees' Report

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Danescourt Christian Fellowship for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the charity on 12 March 2021 and signed on its behalf by:

......................................... Stephen Payne Trustee

Page 3

Danescourt Christian Fellowship

Independent Examiner's Report to the trustees of Danescourt Christian Fellowship

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 5 to 10.

Independent examiner’s statement

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

  1. accounting records were not kept in respect of Danescourt Christian Fellowship as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... Steve Hallett

22-24 James Street Cardiff CF10 5EX

12 March 2021

Page 4

Danescourt Christian Fellowship

Statement of Financial Activities for the Year Ended 31 December 2020 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Investment income
4
Total Income
Expenditure on:
Charitable activities
5
Governance costs
Total Expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
£
44,093
3
44,096
(40,626)
(420)
(41,046)
3,050
3,050
6,377
9,427
Total
2020
£
44,093
3
44,096
(40,626)
(420)
(41,046)
3,050
3,050
6,377
9,427
Total
2019
£
35,849
11
35,860
(39,719)
(420)
(40,139)
(4,279)
(4,279)
10,656
6,377

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note .

The notes on pages 7 to 10 form an integral part of these financial statements. Page 5

Danescourt Christian Fellowship

(Registration number: 6395821) Balance Sheet as at 31 December 2020

Note
Current assets
Cash at bank and in hand
9
Creditors: Amounts falling due within one year
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
2020
£
9,848
(421)
9,427
9,427
9,427
2019
£
6,797
(420)
6,377
6,377
6,377

For the financial year ending 31 December 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 5 to 10 were approved by the trustees, and authorised for issue on 12 March 2021 and signed on their behalf by:

......................................... Stephen Payne Trustee

The notes on pages 7 to 10 form an integral part of these financial statements. Page 6

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

1 Charity status

The charity is limited by guarantee, incorporated in the UK, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 9 Herbert March Close Danescourt Cardiff CF5 2TD The principal place of business is: DCF Church Frewer Avenue Cardiff CF5 3JY

These financial statements were authorised for issue by the trustees on 12 March 2021.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Danescourt Christian Fellowship meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Page 7

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Total for 2020
Total for 2019
4
Investment income
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2020
Total for 2019
Unrestricted
funds
General
£
44,093
44,093
35,849
Unrestricted
funds
General
£
3
3
11
Total
funds
£
44,093
44,093
35,849
Total
funds
£
3
3
11

Page 8

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

5 Expenditure on charitable activities

Pastoral
Events
Building costs
Grants
Insurance
Subscriptions
Activity
undertaken
directly
£
35,197
60
1,632
-
661
453
38,003
Grant
funding of
activity
£
-
-
-
2,623
-
-
2,623
2020
£
35,197
60
1,632
2,623
661
453
40,626
2019
£
32,549
1,572
1,870
2,545
636
547
39,719

In addition to the expenditure analysed above, there are also governance costs of £420 (2019 - £420) which relate directly to charitable activities. See note 6 for further details.

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Total for 2020
Total for 2019
Unrestricted
funds
General
£
420
420
420
Total
funds
£
420
420
420

7 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Stephen Payne

Stephen Payne received remuneration of £30,608 (2019: £31,858) during the year.

Payment was in respect of pastoral services provided to the church and not in connection with his services as a trustee.

Page 9

Danescourt Christian Fellowship

Notes to the Financial Statements for the Year Ended 31 December 2020

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Cash and cash equivalents

9
Cash and cash equivalents
2020 2019
£ £
Cash at bank 9,848 6,797

Page 10