**Charity Registration No. 1168266**
**Company Registration No. 10099103 (England and Wales)**
## **DUNSTON FAMILY CHURCH**
## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30 JUNE 2021**
## **DUNSTON FAMILY CHURCH**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** M J Carlin Mr C R Lowe Mr E Nichols **Charity number** 1168266 **Company number** 10099103 **Registered office** 24 Redesdale Gardens Dunston Gateshead Tyne and Wear NE11 9XH **Independent examiner** Gunnell & Chambers Accountants Limited Office 3, 8 Fellside Road Whickham Newcastle Upon Tyne NE16 4AL
## **DUNSTON FAMILY CHURCH**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 12|
## **DUNSTON FAMILY CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
The Trustees present their report and financial statements for the year ended 30 June 2021.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Act 2011, the Companies Act 2006 and "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)".
## **Objectives and activities**
The main objectives of the charity, which by nature are both annual and long term, are summarised below:
## 1 To exhort and encourage everyone to accept the Christian faith.
- 2 To nurture those who are already Christians, so that they fulfil their potential in service and ministry.
3 To practise God's love, healing and wholeness to everyone.
4 To be brought to unity to all who are Christians.
5 To support and encourage approved mission work.
## Public benefit
When planning the charity's activities for next year, the trustees considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on the advancement of religion. The trustees also considered how the charity had succeeded in delivering it's aims, including public benefit, when reviewing the achievements for the year which are summarised below
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
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## **DUNSTON FAMILY CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **Achievements and performance**
We are pleased to report that we have just completed s even years of trading and community work in the Teams Life Centre since Gateshead MBC asset-transferred the Centre to us for thirty five years.
Despite the challenges of ne cessary and continuous change, staff, volunteers and trustees are still pressing forwards to create a warm, welcoming and supportive community atmosphere within the Centre, This aligns with our ethos and is attractive to all who join us for various reasons. We have completed several helpful courses such as Making Every Contact Count.
Our volunteers are hard-working, rel i able and persevering and this is a blessing to us as we seek to reach ou t more and more into our community in new dimensions. From Monday to Wednesday, we hold day-long charitable activities and services, a charity shop and a food bank for adults. Most of these are residents either with learning difficulties or with mental and social health issues arising from recovery from alcohol and drug addiction. We have often combined these services with a Drop-in Musical Cate which allows clients to socialise, sing along or dance. Having done this successfully for years, we now look to Increase our clientele from neighbouring old people's homes and centres by new promotional i nitiatives and to refresh the whole experience.
We still provide a range of activities that encourage women's friendship, slimming and exercise and general socialisation. Recently, we began a new parent-toddler group which is showing all the signs of success. Our cafe continues to provide nutritious food at very reasonable prices for about 100 people a week.
On the funding front, we have attracted finance for a number of adult projects but recognise the need to employ a sessional youth worker to revitalise our children and young people's work. We have been very successful In the past in the clubs we opened for young people but due to staffing changes, we see the need to attract new volunteers and trained helpers.
As a church, we continue to engage with needy people who have distinct mental health problems, usually associated with drug and alcohol addiction. We have helped, encouraged, listened to and counselled a steady stream of local needy people.
## **Financial review**
We are pleased to remain financially sustainable but with expenditure of £49,916 in the last year, we are not complacent and are looking freshly at our finances with a view to maximising our sustainability and developing our activities and services.
To ensure ongoing compliance with the law and good practice, we are also reviewing our governance with a view to streamlining our systems and procedures in areas such as safeguarding and health and safety. To this end, we are working collaboratively with the local medical centre and with council officials whose speciality is the development of centres like our own.
## **Structure, governance and management**
The Charity is a company limited by guarantee.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
M J Carlin
Mr C R Lowe
Mr E Nichols
The charity is governed by it's trust deed dated 6th December 1995.
New trustees may be appointed by a resolution passed at a special meeting of the trustees, or by statutory powers.
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## **DUNSTON FAMILY CHURCH**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
The Trustees' r eport was approved by the Board of Trustees.
## **Mr E Nichols**
Trustee Dated: 25 November 2021
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## **DUNSTON FAMILY CHURCH**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DUNSTON FAMILY CHURCH**
I report to the Trustees on my examination of the financial statements of Dunston Family Church (the Charity) for the year ended 30 June 2021.
## **Responsibilities and basis of report**
As the Trustees of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable 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 that in any material respect:
- 1 accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements 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 financial statements 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 financial statements to be reached.
Gunnell & Chambers Accountants Limited
Office 3, 8 Fellside Road Whickham Newcastle Upon Tyne NE16 4AL
Dated: 25 November 2021
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## **DUNSTON FAMILY CHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|||**Unrestricted**|Unrestricted|
|---|---|---|---|
|||**funds**|funds|
|||**2021**|2020|
||**Notes**|
**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|54,943|40,429|
|Charitable activities|**4**|8,566|28,645|
|Other trading activities|**5**|4,361|4,166|
|Investments|**6**|344|5|
|**Total income**||68,214|73,245|
|**Expenditure on:**||||
|Charitable activities|**7**|49,916|62,480|
|**Net income for the year/**||||
|**Net movement in funds**||18,298|10,765|
|Fund balances at 1 July 2020||88,303|77,538|
|**Fund balances at 30 June 2021**||106,601|88,303|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
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## **DUNSTON FAMILY CHURCH**
## **BALANCE SHEET**
## _**AS AT 30 JUNE 2021**_
|**Notes**
**Fixed assets**
Tangible assets
**9**
**Current assets**
Debtors
**10**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**11**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2021**
**£**
72,081
26,684
98,765
(960)|**£**
8,796
97,805
106,601
106,601
106,601|**2020**
**£**
56,439
22,116
78,555
(600)|**£**
10,348
77,955
88,303
88,303
88,303|
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2021.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 25 November 2021
Mr E Nichols **Trustee**
## **Company Registration No. 10099103**
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **Charity information**
Dunston Family Church is a private company limited by guarantee incorporated in England and Wales. The registered office is 24 Redesdale Gardens, Dunston, Gateshead, Tyne and Wear, NE11 9XH.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with FRS102, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling , which is the functional currency of the Charity . Monetary a mounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.
## **1.4 Income**
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
## **1.5 Expenditure**
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
**(Continued)**
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings
15% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
## **1.7 Impairment of fixed assets**
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) .
## **1.8 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.9 Financial instruments**
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity 's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **1 Accounting policies**
## **(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the Charity ’s contractual obligations expire or are discharged or cancelled.
## **1.10 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **2 Critical accounting estimates and judgements**
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Donations and gifts|20,638|27,709|
|Grants receivable|34,305|12,720|
||54,943|40,429|
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **4 Charitable activities**
|**Charitable**
**Income**
**Heading 1**
**Charitable**
**Income**
**Heading 7**
**2021**
**2021**
**£**
**£**
Sales of services by
beneficiaries
-
1,261
Charitable rental
income
7,305
-
7,305
1,261|**Total**
**2021**
**Charitable**
**Income**
**Heading 1**
**Charitable**
**Income**
**Heading 7**
**2020**
**2020**
**£**
**£**
**£**
1,261
-
11,118
7,305
17,527
-
8,566
17,527
11,118|**Total**
**2020**
**£**
11,118
17,527
28,645|
|---|---|---|
## **5 Other trading activities**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Fundraising events|2,682|2,383|
|Shop income|1,679|1,783|
|Other trading activities|4,361|4,166|
|**Investments**|||
||**Unrestricted**|Unrestricted|
||**funds**|funds|
||**2021**|2020|
||**£**|£|
|Interest receivable|344|5|
## **6 Investments**
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
## **7 Charitable activities**
||**Charitable**|
**Charitable**|
|---|---|---|
||**Expenditure**|
**Expenditure**|
||**Heading 1**|
**Heading 1**|
||**2021**|
**2020**|
||**£**|
**£**|
|Staff costs|1,518|
-|
|Room hire|14,833|
14,328|
|Light and heat|4,404|
9,142|
|Repairs and maintenance|16,253|
12,586|
|Insurance|2,181|
2,387|
|Refreshments|1,097|
9,744|
|Motor and travel|-|
52|
|Telephone|717|
688|
|Stationery and printing|3,795|
1,807|
|Depreciation|1,552|
1,826|
|Advertising|-|
22|
|Activities|34|
6,688|
|General expenses|550|
422|
|Subscriptions|618|
2,188|
|Independent examiners fees|1,020|
600|
|Donations|1,344|
-|
||49,916|
62,480|
||49,916|
62,480|
## **8 Employees**
The average monthly number of employees during the year was:
||**2021**|**2020**|
|---|---|---|
||**Number**|**Number**|
||3|3|
|**Employment costs**|**2021**|**2020**|
||**£**|**£**|
|Wages and salaries|1,518|-|
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## **DUNSTON FAMILY CHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2021**_
|**9**
**Tangible fixed assets**
**Cost**
At 1 July 2020
At 30 June 2021
**Depreciation and impairment**
At 1 July 2020
Depreciation charged in the year
At 30 June 2021
**Carrying amount**
At 30 June 2021
At 30 June 2020
**10**
**Debtors**
**Amounts falling due within one year:**
Other debtors
**11**
**Creditors: amounts falling due within one year**
Accruals and deferred income
**12**
**Related party transactions**|**Fixtures and fittings**
**£**
31,017
31,017
20,669
1,552
22,221
8,796
10,348
**2021**
**2020**
**£**
**£**
72,081
56,439
**2021**
**2020**
**£**
**£**
960
600|
|---|---|
There were no disclosable related party transactions during the year (2020 - none) .
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