A Foundation Charitable Incorporated Organisation. Charity Number 1163899
Trustees’ Annual Report 2020
Objectives and activities
Dorchester Family Church has the following objectives;
-
To promote the Christian Faith within the United Kingdom and overseas.
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To promote charitable purposes for the benefit of the inhabitants of Dorchester and elsewhere in Dorset including the relief of those in poverty or in need because of youth, age, ill health, disability, financial hardship or other disadvantage and the advancement of religious and secular education.
The trustees are committed to ensuring that as many people as possible can worship at our meetings and participate in our activities. We support the provision of these activities by employing a Lead Elder/Pastor, an Elder and an Office Manager.
We have a regular Sunday morning meeting at the Thomas Hardye School theatre and the sixth form centre between 10am and 12 noon, which are open to the public. These meetings enable everyone to worship God, pray and listen to Bible teaching. In parallel, using the sixth form centre, we provide activities for children. These are divided into age based groups (based on school years). They are;
“Live Wires” (0 – 4): This is a fully supervised crèche program for babies. It includes interactive bible based activities including stories, games, craft & prizes.
“Bright Sparks” (5 – 10): This group aims to communicate the love of God to a generation, and empower them to make a positive difference in the world. We promote acceptance of others and nurture a healthy self-image. The activities include; games, singing, drama, Bible teaching, craft and small group work.
“ Fusion” (11-13): This runs as a small group format and aims to help children deal with the pressures of teenage life. This involves discussion, games, drama etc.
“ Ignite” (14-18): Meets Sundays at The Thomas Hardye School to discuss life and being an older teen, and also mid week to give our young people a safe place to air their views and values.
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We provide a range of mid-week activities for all. These comprise;
“Connect Groups” : Mid-week groups that meet in people’s homes across Dorchester and the surrounding villages. The aim of these groups is to build relationships and to serve others in the community through team based initiatives. Attendance is usually on a geographic basis but groups are open to all.
“ Ignite Connect Group” : As indicated above, this is a mid-week group for fourteen to eighteen year olds, its aim is to discuss issues that relate to this particular age group and to give our young people a safe place to air their views.
“ Live Wires Playgroup” : This is a mid week group that meets weekly at the Dorchester Rugby Club Clubhouse for parents with young pre-school age children, it allows the toddlers to play together, while the parents or carers have a cup of tea and cake and discuss the joys of parenting!
“ Worship Team Night” : This group meets once a week. Sometimes this involves having a meal together or playing music together.
From time to time we also provide the following course format activities, available to all, to assist in achieving our objectives;
“ The Alpha Course” : We run this course on a regular basis in the evenings or on Sunday mornings over a 10-week period. The course involves a meal, a talk and a discussion time. The aim of Alpha is to provide an opportunity for people within the community to explore the Christian faith in a relaxed atmosphere.
“ Getting Connected Course” : When people have done Alpha and are often attending regularly on a Sunday, a course is run once a week over a number of weeks to let them know exactly what it means to belong to the Church.
Achievements and performance
During the period January to March 2020, attendance at our events, in particular the Sunday morning meetings, had continued to increase, with a typical meeting attracting 200 people. With the permission of the school authorities, we had been able to continue our use of a mobile baptismal pool and have been able to conduct full immersion baptism for those seeking it.
We have ensured our venue is accessible on a step free basis, has appropriate sound relays and well-placed screens for reading accessibility.
From March 2020, public health restrictions significantly affected our events (see the section below regarding this). We were able to deliver online Church services within a matter of days and moved to online prayer meetings offered throughout the week. Our online Sunday services
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regularly achieve over 200 account-based viewings (which our informal research suggests means viewing by approximately 300 people). This indicates a larger online attendance than we had previously had with our regular Sunday services.
Our online prayer meetings see 12-50+ attendees and are further supported by online Connect Group meetings, which offer support to everyone involved.
We have been pleased to actively support the Dorchester food bank and the Dorchester Learning Centre as part of our work delivering outcomes in line with our charitable objectives.
In September 2020 we were able to celebrate our 25[th] anniversary. Due to public health restrictions this was an outdoor event, with appropriate distancing provisions, following the Covid 19 – Secure Government guidance for events of this type.
The impact of Public Health Restrictions (PHR) brought about by Covid-19
The commencement of PHR in March 2020 caused us to cease our Church meetings in person and to move to meeting online. Given that our Sunday morning meeting venue is a school, we have not sought to meet there during the remainder of 2020, and do not anticipate doing so until the PHR allow and the School Governors are content to hire the facilities to external groups once again.
When the PHR have allowed, then, subject to the Government’s Covid-19 secure guidelines we have held meetings at Dorchester Baptist Church. In addition we held a single outdoor service, referenced above.
In relation to our finances, we have seen a reduction in donation income of £13,740 in this year. However, this has been more than offset by us ceasing to need to hire premises for meetings. We have also given notice to leave our current administration office with effect from midFebruary 2021, which will further reduce our expenditure. On balance, we have seen an increase in our total available unrestricted funds this year (see below).
As our charitable work has continued, with our income sustained, we have not had to make use of the Government Furlough Scheme for any of our employees.
We have a forward planning group in place to assist us develop ongoing delivery of our charitable objectives as PHR ease.
Safeguarding
We continue to operate our safeguarding policy, which was most recently reviewed in April 2020. We operate a system of Disclosure and Barring Service Checks, through “31:8”, previously the Churches Child Protection Advisory Service.
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Financial Information
Our attached financial report provides details of our financial activities. At the close of this reporting period (31/12/2020) we had total unrestricted funds amounting to £176,226.
This year we continued to use our funds to give to a range of groups and projects, in accordance with our objectives. The details are in our accounts report.
Reserves Policy
It is our policy to hold in reserves the equivalent of six months’ general running costs including salaries. It is also our policy to hold reserves to allow for the renewal of equipment and assets when this becomes necessary; to reserve for potential changes in staff and to reserve for any planned special events or projects.
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REGISTERED COMPANY NUMBER: CE004515 (England and Wales) REGISTERED CHARITY NUMBER: 1163899
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2020
for
Dorchester Family Church
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Dorchester Family Church
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 to 6 |
| Notes to the Financial Statements | 7 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
Dorchester Family Church
Report of the Trustees
for the Year Ended 31 December 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, and constitutes a Charitable Incorporated Organisation created by The Charities Act 2011.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE004515 (England and Wales)
Registered Charity number
1163899
Registered office
Agriculture House Acland Road Dorchester Dorset DT1 1EF
Trustees
D Keeling A Whiting Mrs R Simons C Osborne N Power L Crosthwaite (appointed 8.9.20)
Company Secretary
Independent Examiner
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..........................................................
Page 1
Dorchester Family Church
Report of the Trustees
for the Year Ended 31 December 2020
A Whiting - Trustee
Page 2
Independent Examiner's Report to the Trustees of Dorchester Family Church
Independent examiner's report to the trustees of Dorchester Family Church ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity's trustees of the Company (and also 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 Company 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 your charity's accounts as 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Alison Hunter FCCA A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Date: .............................................
Page 3
Dorchester Family Church
Statement of Financial Activities for the Year Ended 31 December 2020
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.12.20 Unrestricted fund £ 170,770 1,927 80 172,777 133,961 13,013 146,974 25,803 150,423 176,226 |
31.12.19 Total funds £ 184,916 1,457 144 |
|---|---|---|
| 186,517 154,094 19,328 |
||
| 173,422 | ||
| 13,095 137,328 |
||
| 150,423 |
The notes form part of these financial statements
Page 4
Dorchester Family Church
Balance Sheet
31 December 2020
| Notes FIXED ASSETS Tangible assets 9 CURRENT ASSETS Debtors 10 Cash at bank CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 12 Unrestricted funds TOTAL FUNDS |
31.12.20 Unrestricted fund £ 8,222 4,876 163,698 168,574 (570) 168,004 176,226 176,226 176,226 176,226 |
31.12.19 Total funds £ 9,673 10,546 130,773 141,319 (569) 140,750 150,423 150,423 150,423 150,423 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
-
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 5
continued...
Dorchester Family Church
Balance Sheet - continued
31 December 2020
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. A Whiting - Trustee
The notes form part of these financial statements
Page 6
Dorchester Family Church
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 7
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| Evangelism / Mission Commission Refund Ignite Westpoint Event Tickets Understanding Yourself Course Books 3. INVESTMENT INCOME Interest receivable - trading 4. RAISING FUNDS Raising donations and legacies Other operating leases Evangelism / Mission Commission / Mission Fund Alpha Speakers Gift Church Family Family fun day Church Gift Support costs |
31.12.20 £ 850 120 - - - 660 297 1,927 31.12.20 £ 80 31.12.20 £ 21,661 - 8,450 792 850 1,882 80 1,250 98,996 133,961 |
31.12.19 £ 300 - 100 449 714 (106) - 1,457 31.12.19 £ 144 31.12.19 £ 33,013 87 5,200 425 1,100 1,977 75 - 112,217 154,094 |
|---|---|---|
Page 8
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.12.20 | 31.12.19 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 1,451 | 1,707 |
| Other operating leases | 21,661 | 33,013 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Support | 3 | 3 | |
| No employees received emoluments in excess of £60,000. | |||
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | |
| Unrestricted | |||
| fund | |||
| £ | |||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 184,916 | ||
| Other trading activities | 1,457 | ||
| Investment income | 144 | ||
| Total | 186,517 | ||
| EXPENDITURE ON | |||
| Raising funds | 154,094 | ||
| Other | 19,328 | ||
| Total | 173,422 | ||
| NET INCOME | 13,095 |
Page 9
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 137,328 | |||
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 150,423 | |||
| 9. | TANGIBLE FIXED ASSETS | |||
| Fixtures | ||||
| and | ||||
| fittings | ||||
| £ | ||||
| COST | ||||
| At 1 January 2020 and | ||||
| 31 December 2020 | 14,461 | |||
| DEPRECIATION | ||||
| At 1 January 2020 | 4,788 | |||
| Charge for year | 1,451 | |||
| At 31 December 2020 | 6,239 | |||
| NET BOOK VALUE | ||||
| At 31 December 2020 | 8,222 | |||
| At 31 December 2019 | 9,673 | |||
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.20 | 31.12.19 | |||
| £ | £ | |||
| Other debtors | 4,699 | 7,690 | ||
| Prepayments | 177 | 2,856 | ||
| 4,876 | 10,546 |
Page 10
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
| 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 12. MOVEMENT IN FUNDS At 1.1.20 £ Unrestricted funds General fund 150,423 TOTAL FUNDS 150,423 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 172,777 TOTAL FUNDS 172,777 Comparatives for movement in funds At 1.1.19 £ Unrestricted funds General fund 137,328 TOTAL FUNDS 137,328 |
31.12.20 £ - 570 570 Net movement in funds £ 25,803 25,803 Resources expended £ (146,974) (146,974) Net movement in funds £ 13,095 13,095 |
31.12.19 £ (1) 570 569 At 31.12.20 £ 176,226 176,226 Movement in funds £ 25,803 25,803 At 31.12.19 £ 150,423 150,423 |
|---|---|---|
Page 11
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 186,517 | (173,422) | 13,095 |
| TOTAL FUNDS | 186,517 | (173,422) | 13,095 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.1.19 | in funds | 31.12.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 137,328 | 38,898 | 176,226 |
| TOTAL FUNDS | 137,328 | 38,898 | 176,226 |
| A current year 12 months and prior year | 12 months combined | net movement in fund | |
| included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 359,294 | (320,396) | 38,898 |
| TOTAL FUNDS | 359,294 | (320,396) | 38,898 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
Page 12
continued...
Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
Page 13
Dorchester Family Church
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 December 2020 | ||
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 139,860 | 41,749 |
| Donations | 1,600 | 111,253 |
| Gift aid | 29,310 | 31,914 |
| 170,770 | 184,916 | |
| Other trading activities | ||
| Evangelism / Mission | 850 | 300 |
| Commission Refund | 120 | - |
| Ignite | - | 100 |
| Westpoint | - | 449 |
| Event Tickets | - | 714 |
| Understanding Yourself Course | 660 | (106) |
| Books | 297 | - |
| 1,927 | 1,457 | |
| Investment income | ||
| Interest receivable - trading | 80 | 144 |
| Total incoming resources | 172,777 | 186,517 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Other operating leases | 21,661 | 33,013 |
| Evangelism / Mission | - | 87 |
| Commission / Mission Fund | 8,450 | 5,200 |
| Alpha | 792 | 425 |
| Speakers Gift | 850 | 1,100 |
| Church Family | 1,882 | 1,977 |
| Family fun day | 80 | 75 |
| Church Gift | 1,250 | - |
| 34,965 | 41,877 | |
| Other | ||
| Depreciation of tangible fixed assets | 1,451 | 1,707 |
| Support costs | ||
| Management | ||
| Wages | 69,143 | 74,754 |
| Carried forward | 69,143 | 74,754 |
This page does not form part of the statutory financial statements
Page 14
Dorchester Family Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| Detailed Statement of Financial Activities for the Year Ended 31 December 2020 |
||
|---|---|---|
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Management | ||
| Brought forward | 69,143 | 74,754 |
| Social security | 19,415 | 24,447 |
| Pensions | 7,140 | 7,231 |
| Insurance | 758 | 746 |
| Telephone | 552 | 528 |
| Postage and stationery | 2,507 | 3,440 |
| Sundries | (11) | 1,030 |
| Training | 3,091 | 378 |
| Website | 95 | 715 |
| Software | 266 | 111 |
| Subscriptions | 1,551 | 1,334 |
| Travel | 478 | 925 |
| Other direct costs | 3,091 | 12,638 |
| 108,076 | 128,277 | |
| Finance | ||
| Bank charges | 60 | 60 |
| Information technology | ||
| Repairs and renewals | 1,156 | 253 |
| Governance costs | ||
| Accountancy and legal fees | 1,266 | 1,248 |
| Total resources expended | 146,974 | 173,422 |
| Net income | 25,803 | 13,095 |
This page does not form part of the statutory financial statements
Page 15
REGISTERED COMPANY NUMBER: CE004515 (England and Wales) REGISTERED CHARITY NUMBER: 1163899
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2020
for
Dorchester Family Church
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Dorchester Family Church
Contents of the Financial Statements for the Year Ended 31 December 2020
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 to 6 |
| Notes to the Financial Statements | 7 to 13 |
| Detailed Statement of Financial Activities | 14 to 15 |
Dorchester Family Church
Report of the Trustees
for the Year Ended 31 December 2020
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, and constitutes a Charitable Incorporated Organisation created by The Charities Act 2011.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE004515 (England and Wales)
Registered Charity number
1163899
Registered office
Agriculture House Acland Road Dorchester Dorset DT1 1EF
Trustees
D Keeling A Whiting Mrs R Simons C Osborne N Power L Crosthwaite (appointed 8.9.20)
Company Secretary
Independent Examiner
A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ Approved by order of the board of trustees on ............................................. and signed on its behalf by:
..........................................................
Page 1
Dorchester Family Church
Report of the Trustees
for the Year Ended 31 December 2020
A Whiting - Trustee
Page 2
Independent Examiner's Report to the Trustees of Dorchester Family Church
Independent examiner's report to the trustees of Dorchester Family Church ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity's trustees of the Company (and also 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 Company 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 your charity's accounts as 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:
-
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Alison Hunter FCCA A Hunter & Co Ltd Chartered Certified Accountants 61 St Thomas Street Weymouth Dorset DT4 8EQ
Date: .............................................
Page 3
Dorchester Family Church
Statement of Financial Activities for the Year Ended 31 December 2020
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.12.20 Unrestricted fund £ 170,770 1,927 80 172,777 133,961 13,013 146,974 25,803 150,423 176,226 |
31.12.19 Total funds £ 184,916 1,457 144 |
|---|---|---|
| 186,517 154,094 19,328 |
||
| 173,422 | ||
| 13,095 137,328 |
||
| 150,423 |
The notes form part of these financial statements
Page 4
Dorchester Family Church
Balance Sheet
31 December 2020
| Notes FIXED ASSETS Tangible assets 9 CURRENT ASSETS Debtors 10 Cash at bank CREDITORS Amounts falling due within one year 11 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 12 Unrestricted funds TOTAL FUNDS |
31.12.20 Unrestricted fund £ 8,222 4,876 163,698 168,574 (570) 168,004 176,226 176,226 176,226 176,226 |
31.12.19 Total funds £ 9,673 10,546 130,773 141,319 (569) 140,750 150,423 150,423 150,423 150,423 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.
-
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
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Dorchester Family Church
Balance Sheet - continued
31 December 2020
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. A Whiting - Trustee
The notes form part of these financial statements
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Dorchester Family Church
Notes to the Financial Statements for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
1. ACCOUNTING POLICIES - continued
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| Evangelism / Mission Commission Refund Ignite Westpoint Event Tickets Understanding Yourself Course Books 3. INVESTMENT INCOME Interest receivable - trading 4. RAISING FUNDS Raising donations and legacies Other operating leases Evangelism / Mission Commission / Mission Fund Alpha Speakers Gift Church Family Family fun day Church Gift Support costs |
31.12.20 £ 850 120 - - - 660 297 1,927 31.12.20 £ 80 31.12.20 £ 21,661 - 8,450 792 850 1,882 80 1,250 98,996 133,961 |
31.12.19 £ 300 - 100 449 714 (106) - 1,457 31.12.19 £ 144 31.12.19 £ 33,013 87 5,200 425 1,100 1,977 75 - 112,217 154,094 |
|---|---|---|
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
5. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.12.20 | 31.12.19 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 1,451 | 1,707 |
| Other operating leases | 21,661 | 33,013 |
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.12.20 | 31.12.19 | ||
|---|---|---|---|
| Support | 3 | 3 | |
| No employees received emoluments in excess of £60,000. | |||
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL | ACTIVITIES | |
| Unrestricted | |||
| fund | |||
| £ | |||
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 184,916 | ||
| Other trading activities | 1,457 | ||
| Investment income | 144 | ||
| Total | 186,517 | ||
| EXPENDITURE ON | |||
| Raising funds | 154,094 | ||
| Other | 19,328 | ||
| Total | 173,422 | ||
| NET INCOME | 13,095 |
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
| 8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | |
|---|---|---|---|---|
| Unrestricted | ||||
| fund | ||||
| £ | ||||
| RECONCILIATION OF FUNDS | ||||
| Total funds brought forward | 137,328 | |||
| TOTAL FUNDS CARRIED | ||||
| FORWARD | 150,423 | |||
| 9. | TANGIBLE FIXED ASSETS | |||
| Fixtures | ||||
| and | ||||
| fittings | ||||
| £ | ||||
| COST | ||||
| At 1 January 2020 and | ||||
| 31 December 2020 | 14,461 | |||
| DEPRECIATION | ||||
| At 1 January 2020 | 4,788 | |||
| Charge for year | 1,451 | |||
| At 31 December 2020 | 6,239 | |||
| NET BOOK VALUE | ||||
| At 31 December 2020 | 8,222 | |||
| At 31 December 2019 | 9,673 | |||
| 10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.20 | 31.12.19 | |||
| £ | £ | |||
| Other debtors | 4,699 | 7,690 | ||
| Prepayments | 177 | 2,856 | ||
| 4,876 | 10,546 |
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
| 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Accrued expenses 12. MOVEMENT IN FUNDS At 1.1.20 £ Unrestricted funds General fund 150,423 TOTAL FUNDS 150,423 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 172,777 TOTAL FUNDS 172,777 Comparatives for movement in funds At 1.1.19 £ Unrestricted funds General fund 137,328 TOTAL FUNDS 137,328 |
31.12.20 £ - 570 570 Net movement in funds £ 25,803 25,803 Resources expended £ (146,974) (146,974) Net movement in funds £ 13,095 13,095 |
31.12.19 £ (1) 570 569 At 31.12.20 £ 176,226 176,226 Movement in funds £ 25,803 25,803 At 31.12.19 £ 150,423 150,423 |
|---|---|---|
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
12. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 186,517 | (173,422) | 13,095 |
| TOTAL FUNDS | 186,517 | (173,422) | 13,095 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.1.19 | in funds | 31.12.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 137,328 | 38,898 | 176,226 |
| TOTAL FUNDS | 137,328 | 38,898 | 176,226 |
| A current year 12 months and prior year | 12 months combined | net movement in fund | |
| included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 359,294 | (320,396) | 38,898 |
| TOTAL FUNDS | 359,294 | (320,396) | 38,898 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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Dorchester Family Church
Notes to the Financial Statements - continued for the Year Ended 31 December 2020
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
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Dorchester Family Church
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 31 December 2020 | ||
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 139,860 | 41,749 |
| Donations | 1,600 | 111,253 |
| Gift aid | 29,310 | 31,914 |
| 170,770 | 184,916 | |
| Other trading activities | ||
| Evangelism / Mission | 850 | 300 |
| Commission Refund | 120 | - |
| Ignite | - | 100 |
| Westpoint | - | 449 |
| Event Tickets | - | 714 |
| Understanding Yourself Course | 660 | (106) |
| Books | 297 | - |
| 1,927 | 1,457 | |
| Investment income | ||
| Interest receivable - trading | 80 | 144 |
| Total incoming resources | 172,777 | 186,517 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Other operating leases | 21,661 | 33,013 |
| Evangelism / Mission | - | 87 |
| Commission / Mission Fund | 8,450 | 5,200 |
| Alpha | 792 | 425 |
| Speakers Gift | 850 | 1,100 |
| Church Family | 1,882 | 1,977 |
| Family fun day | 80 | 75 |
| Church Gift | 1,250 | - |
| 34,965 | 41,877 | |
| Other | ||
| Depreciation of tangible fixed assets | 1,451 | 1,707 |
| Support costs | ||
| Management | ||
| Wages | 69,143 | 74,754 |
| Carried forward | 69,143 | 74,754 |
This page does not form part of the statutory financial statements
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Dorchester Family Church
Detailed Statement of Financial Activities for the Year Ended 31 December 2020
| Detailed Statement of Financial Activities for the Year Ended 31 December 2020 |
||
|---|---|---|
| 31.12.20 | 31.12.19 | |
| £ | £ | |
| Management | ||
| Brought forward | 69,143 | 74,754 |
| Social security | 19,415 | 24,447 |
| Pensions | 7,140 | 7,231 |
| Insurance | 758 | 746 |
| Telephone | 552 | 528 |
| Postage and stationery | 2,507 | 3,440 |
| Sundries | (11) | 1,030 |
| Training | 3,091 | 378 |
| Website | 95 | 715 |
| Software | 266 | 111 |
| Subscriptions | 1,551 | 1,334 |
| Travel | 478 | 925 |
| Other direct costs | 3,091 | 12,638 |
| 108,076 | 128,277 | |
| Finance | ||
| Bank charges | 60 | 60 |
| Information technology | ||
| Repairs and renewals | 1,156 | 253 |
| Governance costs | ||
| Accountancy and legal fees | 1,266 | 1,248 |
| Total resources expended | 146,974 | 173,422 |
| Net income | 25,803 | 13,095 |
This page does not form part of the statutory financial statements
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