Registered Charity no. 1168171
East Leeds Pioneer (Dayspring Church)
Trustees Annual Report and Accounts
Year Ended 31st March 2022
WYATT & CO
Chartered accountants 125 Main Street Garforth Leeds LS25 1AF
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 6 |
| Statement of Financial Activities | 7 |
| Statement of Financial Position | 8 |
| Notes to the Financial Statements | 9 |
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Legal and Administrative Information
Reference
The Charity is called “East Leeds Pioneer (Dayspring Church)”. The Church is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission for England and Wales and was registered on the 11th July 2016.
Registered Charity Number 1168171 Registered Office 39 Scholars Gate Garforth Leeds LS25 1BF
Registered Office
Website https://www.dayspringchurch.co.uk/
Trustees at 31st March 2022
Mrs Helen Schofield (Chair) Mrs Lesley Flynn Mr Toby White Mrs Karen Williams Mr Bill Campbell Primary Bankers Unity Trust Bank Four Brindleyplace Birmingham B1 2JB Independent Examiner: Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF
1
East Leeds Pioneer (Dayspring Church)
Trustees' Annual Report
Year ended 31 March 2022
Origin and Name
The Church was originally established as Garforth Baptist Church in 1986 and developed into Dayspring Christian Fellowship in 1989, as a tool for evangelistic outreach. The church was part of the Yorkshire Baptist Association as an unincorporated organisation. It was decided in 2016 to set up an independent charity in the form of a Charitable Incorporated Organisation (CIO). The new charity was registered with the Charity Commission on 11 July 2016 with charity number 1168171 under the name of East Leeds Pioneer (Dayspring Church).
The common name used is Dayspring Church.
The primary vision statement of Dayspring Church is to:
“Build a strong, growing church, with sufficient resources to significantly impact the housing estates and rural areas on the east side of Leeds with Jesus centred communities”.
This vision was further clarified into three focus areas:
-
Community – “ A place to call home” – Our vision is that we will live as a family, in a place where people can belong and believe. We will be a church where people are celebrated, where people are missed, where people are loved and where everyone is included.
-
Resourcing – “ A place to grow” – Our vision is to create a place where we discover our true identity and purpose in Christ. The Bible is God’s word to us and is central to our understanding of His Love. Worship and God’s presence is key to being equipped for all God has for us. We are expectant of the Holy Spirit and his power to transform.
-
Releasing – “ A place that sends out” – Our vision is that together we will see transformation within and beyond our walls. We will send and support people in their adventures – pioneers sent to bring God’s Kingdom in Garforth, to surrounding areas of East Leeds and to all nations of the world.
Public benefit statement
The objects of Dayspring Church as a Charitable Incorporated Organisation (CIO) are, for public benefit:-
-
The advancement of the Christian faith in accordance with the Statement of Faith; and
-
• The relief of those in need by reason of financial hardship, ill health, unemployment, disability and such other economic or social disadvantage in such ways as the Charity Trustees may from time to time decide.
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
2
East Leeds Pioneer (Dayspring Church)
Trustees' Annual Report
Year ended 31 March 2022
Review of the Period
As official guidelines changed regarding coronavirus we began to meet as church in small groups.
When restrictions were lifted we began to meet in the Miners Welfare Hall in Garforth.
Hybrid church has not developed. However, we have weekly contact with members of the congregation who are not physically able to join us. In addition we maintain regular contact with those beyond our locality via telephone, email, letter our website and or social media.
Our cell groups meet regularly face to face or via our zoom link as necessary due to individual needs.
Church office space is still under review. At present our Church leaders and Communications Coordinator work from home in addition to meeting regularly face to face.
– House of Refuge in Harehills Renovations were completed and occupancy by refugees/asylum seekers with leave to remain began in October 2021, managed on our behalf by Abigail Trust.
Children and young people meet via zoom on a monthly basis using different formats according to age in addition to the children’s work planned for each of our morning gatherings suitable for all age groups.
Future Plans
Meetings continue to be held at the Miners Welfare Hall in Garforth on the 1[st] and 3[rd] Sunday mornings and one Sunday evening.
We aim to increase the hours of our Communications Co-ordinator and for them to join the Leadership Team to enhance the level of communication and connection across the congregation.
Further efforts will be made to reach out to young people across Garforth.
Organisational Structure
During the year, Lesley Flynn confirmed that it was her intention to resign from the Leadership Team before the end of the financial year. Richard Hind was appointed as the new Team Leader in January 2022, and Lesley resigned shortly after. Richard Hind and Sharon Tredgett remained as the Leadership Team for the rest of the financial year.
3
East Leeds Pioneer (Dayspring Church)
Trustees' Annual Report
Year ended 31 March 2022
Trustees and Members of the CIO
Trustees are nominated by the leadership team of the Church. These nominations are put forward to a meeting of the trustees and members of the CIO for consideration.
Out of pocket expenses may be reimbursed when acting on trustee business.
Each trustee has a fixed term of office of three years. After this term they can put themselves forward for reappointment.
Affiliations
Dayspring Church is affiliated to the Pioneer Network of Churches and in particular the Northern Forum, the northern regional group of Churches. From time to time, the Church draws on the oversight and wisdom of leading figures within the Pioneer organisation.
Financial Review and Investment Policy
The Church operates one main bank account with the Unity Trust Bank, which is used for the day to day finances of the Church.
All assets of Dayspring Church are used for the direct charitable purpose of the Church. The trustees consider that the financial position at the Balance Sheet date is satisfactory and the Church is able to meet future obligations.
32 Sandhurst Terrace
During the year, renovation of 32 Sandhurst Terrace was completed (with some minor work remaining) and management of the property was handed over to the Abigail Housing trust for specific and exclusive use of refugees and asylum seekers with leave to remain. Dayspring Church is now receiving income from the property which is used to further the aims of the Charity.
Cash Accounting
For the first time the trustees utilised the option available to the Charity to prepare the year end accounts under cash accounting (Receipts and payments) instead of preparing the accounts under accruals-based accounting following the Charities SORP.
At the year end the unrestricted fund balance was £25,472 (2021: £40,244) and the restricted fund balance was £3,263 (2021: £3,473).
Reserves
As a guide the church seeks to keep unrestricted reserves of three months of normal running costs 17,436 (2021: £18,256) as they fall due. At the year end the church held £26,485 as unrestricted free reserves, which is above the trustees agreed guidance.
4
East Leeds Pioneer (Dayspring Church)
Trustees' Annual Report
Year ended 31 March 2022
Trustees’ responsibilities
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its operations.
The trustees are responsible for keeping accounting records which 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 Charities Act 2011. 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.
The trustees' annual report was approved and signed on behalf of the board of trustees by:
Mrs H Schofield Chair of Trustees
09/01/2023 Date
5
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Independent Examiners Report
I report to the trustees on my examination of the financial statements of East Leeds Pioneer (Dayspring Church) ('the charity') for the year ended 31st March 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
10/01/2023 Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
6
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Statement of Receipts and Payments
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Receipts | |||||
| Donations and Legacies | 49,857 | 4,070 | 53,927 | 65,037 | |
| Charitable Activities | 2,607 | - | 2,607 | 240 | |
| Investment Income | - | - | - | 30 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Receipts | 2 | 52,464 | 4,070 | 56,534 | 65,308 |
| ────────── | ────────── | ────────── | ────────── | ||
| Payments | |||||
| Payments on Charitable Activities | 3 | 69,486 | 4,280 | 73,766 | 76,668 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Payments | 69,486 | 4,280 | 73,766 | 76,668 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net receipts / (payments) | (17,022) | (210) | (17,232) | (11,360) | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net movement in funds (Cash) | |||||
| Total funds (Cash) brought forward | 8 | 40,244 | 3,473 | 43,717 | 55,077 |
| Transfers | - | - | - | - | |
| ────────── | ────────── | ────────── | ────────── | ||
| Total funds (Cash) carried forward | 23,222 | 3,263 | 26,485 | 43,717 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Funds represented by | |||||
| General (Unrestricted) | 23,222 | - | 23,222 | 40,244 | |
| Designated Funds | - | - | - | - | |
| Restricted Funds | - | 3,263 | 3,263 | 3,473 | |
| ────────── | ────────── | ────────── | ────────── | ||
| 23,222 | 3,263 | 26,485 | 43,717 | ||
| ────────── | ────────── | ────────── | ────────── |
These financial statements were approved by the board of trustees and authorised for issue :
Name of Trustee:
----- Start of picture text -----
Toby White
----- End of picture text -----
───────────────────────────────────────────────────
Signed on behalf of the Trustees:
Date of approval:
----- Start of picture text -----
───────────────────────────────────────────────────
09/01/2023
----- End of picture text -----
----- Start of picture text -----
───────────────────────────────────────────────────
----- End of picture text -----
7
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Statement of Assets and Liabilities
As the accounts are prepared on a cash basis, there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.
The Fixed assets disclosed below are outlined at the value they were from the 2021 accounts that where prepared under accruals accounting.
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Fixed assets | ||
| Tangible Fixed Assets | 95,351 | 95,351 |
────────── |
────────── |
|
| 95,351 | 95,351 | |
| Current assets | ||
| Cash at Bank and Petty Cash | 28,735 | 42,377 |
────────── |
────────── |
|
| 28,735 | 42,377 |
8
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
Basis of Preparation
The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.
Resources expended
Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
9
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
| **2 ** | Analysis of Receipts | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Donations and Legacies | ||||
| Donations - not gift aided | 4,067 | - | 4,067 | |
| Donations - under gift aid | 37,046 | 2,250 | 39,296 | |
| Gift Aid | 8,744 | - | 8,744 | |
| Donations - Love offerings | - | 1,820 | 1,820 | |
────────── |
────────── |
────────── |
||
| 49,857 | 4,070 | 52,107 | ||
| Charitable Activities | ||||
| Dayspring events | - | - | - | |
| Rental income | 2,607 | - | 2,607 | |
────────── |
────────── |
────────── |
||
| 2,607 | - | 2,607 | ||
| Investment Income | ||||
| Interest on deposit account | - | - | - | |
────────── |
────────── |
────────── |
||
| - | - | - | ||
────────── |
────────── |
────────── |
||
| Total Income | 52,464 | 4,070 | 54,714 | |
────────── |
────────── |
────────── |
||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| £ | £ | £ | ||
| Donations and Legacies | ||||
| Donations - Regular not gift aided | 15,530 | - | 15,530 | |
| Donations - Under gift aid | 36,185 | - | 36,185 | |
| Gift Aid | 9,597 | - | 9,597 | |
| Donations - Love offerings | - | 3,725 | 3,725 | |
────────── |
────────── |
────────── |
||
| 61,312 | 3,725 | 65,038 | ||
| Charitable Activities | ||||
| Dayspring events | 240 | - | 240 | |
────────── |
────────── |
────────── |
||
| 240 | - | 240 | ||
| Investment Income | ||||
| Interest on deposit account | 30 | - | 30 | |
────────── |
────────── |
────────── |
||
| 30 | - | 30 | ||
────────── |
────────── |
────────── |
||
| Total Income | 61,582 | 3,725 | 65,308 | |
────────── |
────────── |
────────── |
10
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
3 Payments on charitable activities by fund type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Dayspring events | - | - | - |
| Meetings | 5,382 | - | 5,382 |
| Grants to individuals and charities | 6,333 | 2,030 | 8,363 |
| Management & administration | 33,952 | - | 33,952 |
| Abigail House | 23,819 | 2,250 | 26,069 |
────────── |
────────── |
────────── |
|
| 69,486 | 4,280 | 73,766 | |
────────── |
────────── |
────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Dayspring events | 870 | - | 870 |
| Meetings | 2,602 | - | 2,602 |
| Grants to individuals and charities | 8,071 | 3,642 | 11,713 |
| Management & administration | 46,618 | - | 46,618 |
| Abigail House | 14,865 | - | 14,865 |
────────── |
────────── |
────────── |
|
| 73,026 | 3,642 | 76,668 | |
────────── |
────────── |
────────── |
4 Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.
5 Independent examination fees
Fees payable to the independent examiner for:
Fees payable to the independent examiner for: 2022 2021 £ £ Independent examination and preparation of the financial 720 900 statements
11
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
6 Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 20,798 | 35,503 |
| Social security costs | - | - |
| Employer contributions to pension plans | - | 580 |
────────── |
────────── |
|
| 20,798 | 36,083 | |
────────── |
────────── |
The average head count of employees during the year was as follows:
| 2022 | 2021 | |
|---|---|---|
| Average Head Count | 2 | 4 |
No employees received employee benefits of more than £60,000 during the year.
Key Management Personnel
The charity considers its key management personnel to be the full staff team. The remuneration received by the full staff team is noted above.
7 Trustee remuneration and expenses
During the year two trustees and their related parties incurred out of pocked expenses which were all incurred for the day to day running of the charity's activities. The types of expenditure include administration costs, pastoral gifts, licences and support costs and other charitable activity expenditure.
One trustee has been paid remuneration or received other benefits from employment with the charity or a related entity. During the year Mrs Leslie Flynn received £8,968 (£2021: £12,180) for her employed church leadership role. This paid role is not for the duties carried out as a trustee.
12
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
8 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| 1 Apr 2021 | Income | Expenditure | Transfers | 31 Mar 2021 | |
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General | 40,244 | 52,464 | (47,917) | (21,569) | 23,222 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| 40,244 | 52,464 | (47,917) | (21,569) | 23,222 | |
| Designated | |||||
| Abigail House | - | - | (21,569) | 21,569 | - |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| - | - | (21,569) | 21,569 | - | |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Unrestricted | 40,244 | 52,464 | (69,486) | - | 23,222 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Restricted Funds | |||||
| Abigail House | - | 2,250 | (2,250) | - | - |
| Love Offering | 3,473 | 1,820 | (2,030) | - | 3,263 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Restricted | 3,473 | 4,070 | (4,280) | - | 3,263 |
────────── |
────────── |
────────── |
────────── |
────────── |
|
────────── |
────────── |
────────── |
────────── |
────────── |
|
| Total Funds | 43,717 | 56,534 | (73,766) | - | 26,485 |
────────── |
────────── |
────────── |
────────── |
────────── |
Fund Transfers
Abigail House
Funds set aside for the renovation work on Abigail House during the year.
Fund Descriptions
Designated Funds
Abigail House
Building Fund
Funds set aside by the trustees for the renovation and work completed on Abigail House.
Building fund holding the net book value of Abigail House separate from the general unrestricted funds.
Restricted Funds
Abigail House
Love Offering
Funds donated with a specific purpose to be put towards the renovation work on Abigail House.
This is the balance of a collection to support overseas mission, local evangelistic events and the evangelistic activities of the Church.
13
East Leeds Pioneer (Dayspring Church)
Year Ended 31st March 2022
Notes to the Financial Statements
9 Related party transactions
There were no related party transactions which took place during the year (2021: £0).
14