## **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. - 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. 1 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 2 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. 3 ## **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. 4 # **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: 1. accounting records were not kept in respect of the Company 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. 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: 1. accounting records were not kept in respect of the Company 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. 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