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2022-03-31-accounts

Trustees’ Annual Report for the period

From 1st April 2021 to 31st March 2022

Charity name: Destiny Church Newcastle

Charity registration number: 1134332

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 1.
The objects of the Church
are, for the benefit of the public:-
2.
to advance the Christian faith
[in accordance with the Statement of
Beliefs] in such ways and in such
parts of the United Kingdom or the
world as the Trustees from time to
time may think fit;
3.
to relieve sickness and
financial hardship and to promote
and preserve good health by the
provision of funds, goods or services
of any kind, including through the
provision of counselling and support
in such parts of the United Kingdom
or the world as the Trustees from
time to time may think fit; and
4.
to advance education in such
ways and in such parts of the United
Kingdom or the world as the
Trustees from time to time may think
fit;
5.
The Trustees must use the
income and may use the capital of
the Church in promoting the
Objects.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 Church Activities
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 We as Trustees understand the guidance
issued by the Charity Commission on
Public Benifit

Additional information (optional)

You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38
Policy on social investment
including program related
investment		 Para 1.38
Contribution made by
volunteers		 Para 1.38 This charity could not function without
the outstanding contribution of
volunteers both from within and outside
the church
Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 Gathering weekly and seeing many lives
changed by being born again through faith
in Jesus, people receiving healing prayer,
freedom from alcohol and drugs. Social
action through our Streetworx Homeless
street outreach teams. Life Groups forming
in people’s homes for friendship and Bible
Study. New church group planted in
Newbiggin By The Sea February 2022.

Additional information (optional)

You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Review of the charity’s
financial position at the end
of the period		 Para 1.21 the Trustees have:
selected suitable accounting policies and
then apply them consistently;
observed the methods and principles of the
Charities SORP (FRS 102);
made judgments and accounting estimates
that are reasonable and prudent;
shown in the accounts that applicable UK
Accounting Standards (FRS 102) have
been followed,
prepared the financial statements on the
going concern basis unless it is
inappropriate to presume that the
charity will continue in business.
Consequently the charity is in a good
position at the end of the financial year
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The Charity has approximately 2 1/2
months of operating costs held in cash at
the bank in separate savings account
Amount of reserves held Para 1.22 £11684
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 Our Accountants have stated in their
Independent Examination Letter of
Representation Para 18: ‘We believe that
the charitable company’s financial
statements should be prepared on a going
concern basis on the grounds that current
and future sources of funding or support will
be more than adequate for the charitable
company’s needs. We have considered a
period of twelve months from the date of
approval of the financial statements. We
believe that no further disclosures relating
to the charitable company’s ability to
continue as a going concern need to be
made in the financial statements.’

Additional information (optional)

You may choose to include further statements where relevant about:

Tithes and Offerings: Giving by the Congregation The charity’s principal sources of funds (including Para 1.47 any fundraising)

Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 If investments were made these would be
ethical in line with the statement of beliefs
A description of the principal
risks facing the charity		 Para 1.46 Our Charity relies on people giving
voluntarily to fund the aims of the charity, so
this has to continue for the running of the
charity
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 COMPANY LIMITED BY GUARANTEE
AND
NOT HAVING A SHARE CAPITAL
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Trustees asked if they would be willing to
volunteer as selected under the direction of
the spiritual oversight of the church: ie the
Elders

Additional information (optional)

You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 Trustees encouraged to read their
requirements from the charity commission’s
website and inducted into the ways of the
charity by Trustees with previous
experience in this role
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 The Charities organisational structure
consists of Elders, Trustees and
Congregation. The is a Finance Team has
x5 members, two of whom are Trustees and
a further two of whom are qualified
accountants. This gives at least x4 different
viewpoints on the operational and day to
day running of the charity to ensure high
standards are maintained.

We have good relationships with Ministers across the city and are part of a ministers Relationship with any related Para 1.51 forum. parties Other

Reference and Administrative details

Charity name Destiny Church Newcastle
Other name the charity uses
Registered charity number 1134332
Charity’s principal address 23, Briarside, Westerhope , Newcastle Upon Tyne NE5 2LT

Names of the charity trustees who manage the charity

Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
1
2
3
4		 Timothy Brown Elder /Trustee Whole Year Elders /Trustees
Paul Foden Elder /Trustee Whole Year Elders /Trustees
Nancy Fullard Trustee (now
retired)		 Whole Year (But
retired 10/09/22)		 Elders /Trustees
Andrew
Ntanda		 Trustee Commenced
10/9/2022 and is
currently a Trustee		 Elders /Trustees

Corporate trustees – names of the directors at the date the report was approved

Director name Timothy Brown Paul Foden Andrew Ntanda

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Additional information (optional)

Names and addresses of advisers (Optional information)

onal information (optional)
Names and addresses of advisers (Optional information)		 onal information (optional)
Names and addresses of advisers (Optional information)		 onal information (optional)
Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Accoun
tant		 Kinnair
Associates Ltd		 Aston House, Redburn Road Newcastle upon
Tyne NE5 1NB

Name of chief executive or names of senior staff members (Optional information)

Mrs M. Mak

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

We are an open organisation. Please contact us if there is any information relating to our charity that you would like clarification on. We would be glad to help - or better still come and visit, to see for yourself.

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Timothy Brown Position (eg Chair and Pastor Secretary, Chair, etc)

Date 29th December 2022

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

Registered number: 06926769 Charity number: 1134332

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 - 16

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees Timothy Brown, Chair
Dr Andrew Ntanda
Paul Foden
Teresina Fullard (resigned 10 September 2022)
Company registered
number
06926769
Charity registered
number
1134332
Registered office
23 Briarside
Newcastle upon Tyne
NE5 2LT
Accountants
Kinnair and Company Limited
Chartered Accountants
Aston House
Redburn Road
Newcastle upon Tyne
NE5 1NB

Page 1

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the charity for the year 1 April 2021 to 31 March 2022. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The objects for which Destiny Church Newcastle is established are for the benefit of the public:-

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Strategies and activities undertaken to achieve objectives

Primarily, the charity achieves its objectives through the operation of Church Services in two locations at Newcastle upon Tyne and in Newbiggin by the Sea, Northumberland. It also provides outreach work through its Streetworx arm which aims to meet the needs of the homeless.

c. Main activities undertaken to further the charity's purposes for the public benefit

The charity's activities are achieved for the public benefit through the operation of Church Services and through its Streetworx arm which aims to meet the needs of the homeless.

Page 2

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Achievements and performance

a. Main achievements of the charity

Our main achievements have included an ongoing work across all sections of the church. The Children's church is also developing well each Sunday and the groups in the church. This year also saw the start of the Newbiggin by the Sea Church meeting in that town. Progress has been made with a strong start touching about 20+ people initially. The group there is able to cover its costs which is good. We have seen new visitors in the post covid period and new families becoming part of the church community. Streetworx, the church outreach arm which helps the homeless has gone from strength to strength in terms of the number of people we help, the volunteer hours and the quantity of donated good we receive. These are put to use straight away in terms of feeding and clothing this marginalised group of people who were 'returned to the streets' after Lockdown. This wouldn't be possible without the amazing efforts of Joanne Foden and her husband Paul. We appreciate our current venue and Streetworx storage facility but it is still our aim to have a building to run our charity from which would be an asset for the charity in the long term.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

Destiny Church aims to maintain a reserve which holds at least 3 months operating costs. This would equate to £19,000, using the prior year expenditure figures. At the year end, the charity held reserves of £76,240 of which £24,305 are free reserves after accounting for designated capital funds.

Structure, governance and management

a. Constitution

Destiny Church Newcastle is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Page 3

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 charity 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 charity's transactions and 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 Companies Act 2006. 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 order of the members of the board of Trustees on 21 December 2022 and signed on their behalf by:

Timothy Brown

Page 4

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Independent Examiner's Report to the Trustees of Destiny Church Newcastle ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 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 the charity 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.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Dated: 21 December 2022 Mai Mak FCA Kinnair and Company Limited Aston House, Redburn Road Newcastle upon Tyne NE5 1NB

Page 5

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2022
£
76,652
1
76,653
75,789
75,789
864
75,376
864
76,240		 Total
funds
2022
£
76,652
1
76,653
75,789
75,789
864
75,376
864
76,240		 Total
funds
2021
£
70,957
2
70,959
48,912
48,912
22,047
53,329
22,047
75,376

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 8 to 16 form part of these financial statements.

Page 6

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee) REGISTERED NUMBER: 06926769

BALANCE SHEET AS AT 31 MARCH 2022

Note
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within one
year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 -
76,960
76,960
(720)		 2022
£
76,240
76,240
76,240
76,240
-
76,240
76,240		 377
76,466
76,843
(1,467)		 2021
£
75,376
75,376
75,376
75,376
-
75,376
75,376

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 21 December 2022 and signed on their behalf by:

Timothy Brown

The notes on pages 8 to 16 form part of these financial statements.

Page 7

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. General information

Destiny Church Newcastle is a charitable company limited by guarantee, registered in England & Wales. The principal activity of the charity is the advancement of the Christian Faith. The registered address is 23 Briarside, Newcastle upon Tyne NE5 2LT.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Destiny Church Newcastle 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.

2.2 Going concern

The charity has adequate funds to support its activities for the foreseeable future and these financial statements are prepared under the Going Concern concept.

2.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Voluntary income is received by way of donations, tithes, offerings and gift aid and is included in full in the Statement of Activities when received.

2.4 Expenditure

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Expenditure is charged on an accruals basis, as a liability is incurred, inclusive of irrecoverable Value Added Tax. Expenditure is classified by activity.

2.5 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 8

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Accounting policies (continued)

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Page 9

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. Income from donations and legacies

Unrestricted
funds
2022
£
Donations
Donations, offerings, tithes and similar income
65,198
Gift aid received
11,454
76,652
Total 2021
70,957		 Total
funds
2022
£
65,198
11,454
76,652
70,957		 Total
funds
2021
£
60,203
10,754
70,957
4.
Investment income
Unrestricted
funds
2022
£
Bank interest receivable
1
5.
Analysis of donations
Donations made
Donations made		 Total
funds
2022
£
1
Grants to
Individuals
2022
£
965
Grants to
Individuals
2021
£
265		 Total
funds
2021
£
2
Total
funds
2022
£
965
Total
funds
2021
£
265

Page 10

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

6. Analysis of expenditure on charitable activities

Summary by fund type

Church Ministry
Analysis of expenditure by activities
Church Ministry
Church Ministry		 Unrestricted
funds
2022
£
75,789
Activities
undertaken
directly
2022
Donations
made
2022
£
£
46,641
965
Activities
undertaken
directly
2021
Donations
made
2021
£
£
28,029
265		 Total
2022
£
75,789
Support
costs
2022
£
28,183
Support
costs
2021
£
20,618		 Total
2021
£
48,912
Total
funds
2022
£
75,789
Total
funds
2021
£
48,912

7. Analysis of expenditure by activities

Page 11

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Honorarium
Rent
Events
Streetworx
Subscriptions
Conference expenses
Advertising
Legal and professional		 Total
funds
2022
£
24,571
200
13,957
1,374
1,714
4,400
117
295
13
46,641		 Total
funds
2021
£
15,862
-
450
401
7,363
3,859
-
81
13
28,029

Analysis of support costs

General office costs
Repairs
Travel
Bank charges
Other costs
Governance costs		 Total
funds
2022
£
1,714
629
131
-
418
25,291
28,183		 Total
funds
2021
£
1,873
1,576
526
12
49
16,582
20,618

Page 12

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Governance costs

Staff costs
Independent Examiners Remuneration		 2022
£
24,571
720
25,291		 2021
£
15,862
720
16,582

9. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £400 (2021 - £400) , and preparation of financial statements of £320 ( 2021 - £320 ).

10. Staff costs

Wages and salaries
Contribution to defined contribution pension schemes		 2022
£
48,310
832
49,142		 2021
£
31,220
504
31,724

The average number of persons employed by the charity during the year was as follows:

2022 2021
No. No.
Administration 3 3

No employee received remuneration amounting to more than £60,000 in either year.

Page 13

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Trustees' remuneration and expenses

During the year, one Trustee has been paid remuneration from an employment with the charity as a Church Minister under the charity's Trust Deed. The value of Trustees' remuneration and other benefits was as follows:

2022 2021
£ £
Timothy Brown Remuneration 20,000 15,000

During the year ended 31 March 2022, expenses totalling £ 107 were reimbursed or paid directly to 1 Trustee (2021 - £530 to 1 Trustee) . These were in respect of travel costs incurred.

12. Debtors

Due within one year
Other debtors		 2022
£
-
-		 2021
£
377
377

13. Creditors: Amounts falling due within one year

Other taxation and social security
Other creditors
Accruals and deferred income		 2022
£
-
-
720
720		 2021
£
434
313
720
1,467

Page 14

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. Statement of funds

Statement of funds - current year

Balance at 1
April 2021
£
Income
£
Expenditure
£
Unrestricted funds
Designated funds
Capital fund
51,935
-
-
General funds
General Funds - all funds
23,441
76,653
(75,789)
Total Unrestricted funds
75,376
76,653
(75,789)
The designated fund is a capital fund to be applied against future property expenditure.
Statement of funds - prior year
Balance at
1 April 2020
£
Income
£
Expenditure
£
Unrestricted funds
Designated funds
Capital fund
45,516
6,419
-
General funds
General Funds - all funds
7,813
64,540
(48,912)
Total Unrestricted funds
53,329
70,959
(48,912)		 Balance at
31 March
2022
£
51,935
24,305
76,240
Balance at
31 March
2021
£
51,935
23,441
75,376

Page 15

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DESTINY CHURCH NEWCASTLE (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. Related party transactions

Donations of £2,684 (£2021: £1,915) were received from the trustees during the year.

The charity entered into the following related party transactions. No amounts were outstanding in respect of these transactions in either year.

2022 2021
£ £
Alison Brown - wife of pastor - charity activities and pastoral support 20,207 15,000
Joanne Foden - wife of trustee - charity activities and pastoral support 6,000 1,200

16. Controlling party

The charity is under the control of the trustees, as a body.

Page 16

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

From: Destiny Church, Newcastle

Mrs M. Mak Kinnair Associates Ltd Aston House, Redburn Road Newcastle upon Tyne NE5 1NB

21 December 2022

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 March 2022. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

  3. We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 March 2022 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

  4. We have fulfilled our responsibilities as directors / trustees as set out in the terms of your engagement letter dated 5 October 2022, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  5. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.

  6. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charitable company, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

  7. The financial statements are free of material misstatements, including omissions.

  8. The effects of uncorrected misstatements (as set out in the appendix to this letter) are immaterial both individually and in total.

Assets and liabilities

  1. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

  1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Loans and arrangements

  1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors.

Legal claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

  1. We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

Other matters

  1. We confirm that all restricted funds received have been properly applied in accordance with the expectations of the donor.

Yours faithfully

..............................................................................................................................

Signed on behalf of the board of trustees

Certificate Of Completion

Envelope Id: B5464B080AAE42A9B013DCF91815D0E2 Status: Completed Subject: Complete with DocuSign: Destiny Church 2022 accounts for signature.pdf, Independent examination... Source Envelope: Document Pages: 21 Signatures: 4 Envelope Originator: Certificate Pages: 5 Initials: 0 Christopher Black AutoNav: Enabled chris-black@kinnair.co.uk EnvelopeId Stamping: Enabled IP Address: 185.16.152.169 Time Zone: (UTC-08:00) Pacific Time (US & Canada)

Record Tracking
Status: Original Holder: Christopher Black Location: DocuSign
12/21/2022 7:44:58 AM chris-black@kinnair.co.uk
Signer Events Signature Timestamp
Tim Brown Sent: 12/21/2022 8:01:11 AM
tim.brown@destinynewcastle.com Viewed: 12/21/2022 10:48:43 AM
Security Level: Email, Account Authentication Signed: 12/21/2022 12:51:05 PM
(None)
Signature Adoption: Drawn on Device
Using IP Address: 213.205.217.47
Signed using mobile
Electronic Record and Signature Disclosure:
Accepted: 12/21/2022 10:48:43 AM
ID: 6d1f72b7-5a1c-44f8-8b0c-6a93daa4908c
Mai Mak Sent: 12/21/2022 12:51:08 PM
mai-mak@kinnair.co.uk Viewed: 12/22/2022 1:19:15 AM
Kinnair Associates Limited Signed: 12/22/2022 1:19:44 AM
Security Level: Email, Account Authentication
(None)		 Signature Adoption: Pre-selected Style
Using IP Address: 185.16.152.169

Electronic Record and Signature Disclosure:

Not Offered via DocuSign

In Person Signer Events Signature Timestamp
Editor Delivery Events Status Timestamp
Agent Delivery Events Status Timestamp
Intermediary Delivery Events Status Timestamp
Certified Delivery Events Status Timestamp
Carbon Copy Events Status Timestamp
Christopher Black Sent: 12/22/2022 1:19:45 AM
chris-black@kinnair.co.uk
Kinnair
Security Level: Email, Account Authentication
(None)

Electronic Record and Signature Disclosure: Not Offered via DocuSign

Carbon Copy Events Status Timestamp
Tim Brown Sent: 12/22/2022 1:19:45 AM
tim.brown@destinynewcastle.com
Security Level: Email, Account Authentication
(None)
Electronic Record and Signature Disclosure:
Accepted: 12/21/2022 10:48:43 AM
ID: 6d1f72b7-5a1c-44f8-8b0c-6a93daa4908c
Witness Events Signature Timestamp
Notary Events Signature Timestamp
Envelope Summary Events Status Timestamps
Envelope Sent Hashed/Encrypted 12/21/2022 8:01:11 AM
Certified Delivered Security Checked 12/22/2022 1:19:15 AM
Signing Complete Security Checked 12/22/2022 1:19:44 AM
Completed Security Checked 12/22/2022 1:19:45 AM
Payment Events Status Timestamps
Electronic Record and Signature Disclosure

Electronic Record and Signature Disclosure created on: 2/28/2022 10:29:55 AM Parties agreed to: Tim Brown, Tim Brown

ELECTRONIC RECORD AND SIGNATURE DISCLOSURE

From time to time, Kinnair Associates (we, us or Company) may be required by law to provide to you certain written notices or disclosures. Described below are the terms and conditions for providing to you such notices and disclosures electronically through the DocuSign system. Please read the information below carefully and thoroughly, and if you can access this information electronically to your satisfaction and agree to this Electronic Record and Signature Disclosure (ERSD), please confirm your agreement by selecting the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system.

Getting paper copies

At any time, you may request from us a paper copy of any record provided or made available electronically to you by us. You will have the ability to download and print documents we send to you through the DocuSign system during and immediately after the signing session and, if you elect to create a DocuSign account, you may access the documents for a limited period of time (usually 30 days) after such documents are first sent to you. After such time, if you wish for us to send you paper copies of any such documents from our office to you, you will be charged a $0.00 per-page fee. You may request delivery of such paper copies from us by following the procedure described below.

Withdrawing your consent

If you decide to receive notices and disclosures from us electronically, you may at any time change your mind and tell us that thereafter you want to receive required notices and disclosures only in paper format. How you must inform us of your decision to receive future notices and disclosure in paper format and withdraw your consent to receive notices and disclosures electronically is described below.

Consequences of changing your mind

If you elect to receive required notices and disclosures only in paper format, it will slow the speed at which we can complete certain steps in transactions with you and delivering services to you because we will need first to send the required notices or disclosures to you in paper format, and then wait until we receive back from you your acknowledgment of your receipt of such paper notices or disclosures. Further, you will no longer be able to use the DocuSign system to receive required notices and consents electronically from us or to sign electronically documents from us.

All notices and disclosures will be sent to you electronically

Unless you tell us otherwise in accordance with the procedures described herein, we will provide electronically to you through the DocuSign system all required notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to you during the course of our relationship with you. To reduce the chance of you inadvertently not receiving any notice or disclosure, we prefer to provide all of the required notices and disclosures to you by the same method and to the same address that you have given us. Thus, you can receive all the disclosures and notices electronically or in paper format through the paper mail delivery system. If you do not agree with this process, please let us know as described below. Please also see the paragraph immediately above that describes the consequences of your electing not to receive delivery of the notices and disclosures electronically from us.

How to contact Kinnair Associates:

You may contact us to let us know of your changes as to how we may contact you electronically, to request paper copies of certain information from us, and to withdraw your prior consent to receive notices and disclosures electronically as follows:

To contact us by email send messages to: graham-murray@kinnair.co.uk

To advise Kinnair Associates of your new email address

To let us know of a change in your email address where we should send notices and disclosures electronically to you, you must send an email message to us at graham-murray@kinnair.co.uk and in the body of such request you must state: your previous email address, your new email address. We do not require any other information from you to change your email address.

If you created a DocuSign account, you may update it with your new email address through your account preferences.

To request paper copies from Kinnair Associates

To request delivery from us of paper copies of the notices and disclosures previously provided by us to you electronically, you must send us an email to graham-murray@kinnair.co.uk and in the body of such request you must state your email address, full name, mailing address, and telephone number. We will bill you for any fees at that time, if any.

To withdraw your consent with Kinnair Associates

To inform us that you no longer wish to receive future notices and disclosures in electronic format you may:

i. decline to sign a document from within your signing session, and on the subsequent page, select the check-box indicating you wish to withdraw your consent, or you may;

ii. send us an email to graham-murray@kinnair.co.uk and in the body of such request you must state your email, full name, mailing address, and telephone number. We do not need any other information from you to withdraw consent.. The consequences of your withdrawing consent for online documents will be that transactions may take a longer time to process..

Required hardware and software

The minimum system requirements for using the DocuSign system may change over time. The - - current system requirements are found here: https://support.docusign.com/guides/signer guide signing-system-requirements.

Acknowledging your access and consent to receive and sign documents electronically

To confirm to us that you can access this information electronically, which will be similar to other electronic notices and disclosures that we will provide to you, please confirm that you have read this ERSD, and (i) that you are able to print on paper or electronically save this ERSD for your future reference and access; or (ii) that you are able to email this ERSD to an email address where you will be able to print on paper or save it for your future reference and access. Further, if you consent to receiving notices and disclosures exclusively in electronic format as described herein, then select the check-box next to ‘I agree to use electronic records and signatures’ before clicking ‘CONTINUE’ within the DocuSign system.

By selecting the check-box next to ‘I agree to use electronic records and signatures’, you confirm that:

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

From: Destiny Church, Newcastle

Mrs M. Mak Kinnair Associates Ltd Aston House, Redburn Road Newcastle upon Tyne NE5 1NB

21 December 2022

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charitable company’s financial statements for the year ended 31 March 2022. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

  1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

  2. We confirm that the charitable company qualifies as small in accordance with the conditions set out in chapter 1 of part 15 of the Companies Act 2006.

  3. We confirm that the charitable company was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 31 March 2022 audited. We also confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006.

  4. We have fulfilled our responsibilities as directors / trustees as set out in the terms of your engagement letter dated 5 October 2022, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

  5. All the transactions undertaken by the charitable company have been properly reflected and recorded in the accounting records.

  6. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charitable company, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

  7. The financial statements are free of material misstatements, including omissions.

  8. The effects of uncorrected misstatements (as set out in the appendix to this letter) are immaterial both individually and in total.

Assets and liabilities

  1. The charitable company has satisfactory title to all assets and there are no liens or encumbrances on the charitable company’s assets, except for those that are disclosed in the notes to the financial statements.

  2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

  3. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

  1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Loans and arrangements

  1. The charitable company has not granted any advances or credits to, or made guarantees on behalf of, directors.

Legal claims

  1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

  1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

  1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

  1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

  1. We believe that the charitable company’s financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charitable company’s needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charitable company’s ability to continue as a going concern need to be made in the financial statements.

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2

Other matters

  1. We confirm that all restricted funds received have been properly applied in accordance with the expectations of the donor.

Yours faithfully

..............................................................................................................................

Signed on behalf of the board of trustees

DocuSign Envelope ID: B5464B08-0AAE-42A9-B013-DCF91815D0E2