2021-12-31-accounts

Contents
			Page
Administrative	information
Trustees Annual Report			2-4
Independent	Examiner's	Report
Statement of	Financial	Activities
Balance Sheet			7-8
Notes tothe Financial Statements			9 - 13

Registered		Company	number	10390311(England	10390311(England	&Wales)	&Wales)
Registered		Charity number		1170305
Trustees				L H Coverley	(appointed		20August 2021)
				C P Dryland	(treasurer)
				C M Holdlch	(retired 1January 2022)
				SJ Irving
				J J Mitchell	(chairman)
				J M Mitchell	(appointed		12June 2021)
				A Vyordsworth
Company	Secretary			P Algar
Independent		Examiner		P Verzhhltskaya
				Chartered Accountant
				Duckpuddle	Bush Cottage
				Therfield Road
				Royston
				SGB9GD
Registered		Office		5Station Road
				Carlton
				Nottingham
				NG4 3AT
Publishing	Office			SStation Road
				Carlton
				Nottlngham
				NG4 3AT
Bankers				TSBBank pic
				P0 Box373
				Leeds
				LS149GQ

				Notes	Restricted	Unrestricted	Total	Total
					Income	Funds	Funds	Funds
					Funds
					2021	2021	2021	2020
					f	f	f	f
Income from:
Donations					2,416	13,406	15,822	21,767
Investment income - interest on short-term			deposits		1,810	892	2,702	3,791
Charitable activities
Publications sales						6,934	6,934	5,965
Despatch costs recovered						2,281	2,281	1,241
Magazine subscriptions						417	417	460
Miscellaneous income						2	2	7
Local authority grant						2,667	2,667
Total income					4,226	26,599	30,825	33,231
Expenditure on:
Charitable activities
Cost ofsafes —publications		and magazines				26,458	26,458	25,338
Property expenses						1,689	1,689	1,553
Salaries						11,322	11,322
Management fees						2,801	2,801	8,410
Administrative and other	expenses					1,801	1,801	946
Grants					8,720		8,720	27,343
Professional fees						340	340	330
Depreciation/ loss on disposal						1,464	1,464	1,438
Total expenditure					8,720	45,875	54,595	65,358
Net income/(expenditure)					(4,494)	(19,276)	(23,770)	(32,127)
Net movement in funds				12	(4,494)	(19,276)	(23,770)	(32,127)
Total funds brought forward				12	277,073	145,206	422,279	454,406
Total funds carried forward					272,579	125,930	398,509	422,279
Continuing Operations
All income and expenditure		has arisen from	continuing	activities.
There are no recognised	gains and losses other than those reported				above.

		Notes	Restricted	Unrestdcted	Total	Total
			Income	Funds	Funds	Funds
			Funds
			2021	2021	2021	2020
			f	f	f	f
Fixed Assets
Tangible assets				86,416	86,416	87,880
Investments						25,000
				86,416	86,416	112,880
Current Assets
Stocks		8		11,860	11,860	11,574
Trade debtors				42	42	62
Other debtors		9	29,250		29,250
Prepayments	and accruecf income	10	573	3,184	3,757	3,256
Investments			242,756	9,526	252,282	270,927
Bank balances	and cash			17,023	17023	29,283
			272,579	41,635	314,214	315,102
Creditors falling due within one year
Trade creditors				12	12	12
Deferred income				426	426	318
Grants payable Accrued expenses				1,655	1,655	4,000 1,373
Social security	costs			28	28
				2,121	2,121	5,703
Net Current Assets			272,579	39,514	312,093	309,399
Net Assets			272,579	125,930	398,509	422,279
Funds
Restricted income funds		12	272,579		272,579	277,073
Unrestricted	funds	12		125,930	125,930	145,206
Total Funds			272,579	125,930	398,509	422,279

1)		Basis af Preparation ofAccounts and Going Concern
	1.1	The accounts ignancial statements) have been prepared in accordance with Accounting and
		Reporting by Charities: Statement of Recommended Practice applicable ta Charities
		for preparing their accounts in accordance with the Financial Reporting Standard
		applicable in the UK and Republic of Ireland lFRS 102) and FRS 102 issued an 16July 2014
		together with Update Bulletin 1issued on 2 February 2016and the Charities Act 2011.
		The accounts have been prepared under the historic cost convention with items recognised
		at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
	1.2	In preparing these financial statements, the Charity has taken advantage ofthe disclosure
		exemption from the requirement to provide a cash flow statement under FRS 102.
	1.3	The Charity constitutes a public benefit entity as defined by FRS 102.
	1.4	The Charity holds sufficient funds to secure its future far the next year, and there are no
		material uncertainties about its ability to continue as a going concern.
2)		Accounting Policies
	2.1	Income
		Donations and similar incoming resources are included in the Statement of Financial
		Activities when received. Legacies are included in income when the Charity becomes
		legally entitled to the funds and there is a reasonable degree of certainty as to the amount.
		Claims for refund oftax on Gift Aid donations are included in the same period asthe
		donatians to which they relate.
		Income from the sale ofbooks and other publications is recognised by the issue of an invoice
		on despatch. Donated books are recognised in the accounts when sold.
		Magazine subscriptions are due an 1stJanuary and payable by subscribers in advance. Amounts
		received are treated as deferred income until the commencement ofthe period to which they relate.
		Interest receivable on deposits is apportioned between restricted and unrestricted funds on the
		basis ofthe average offund balances at the beginning and end afthe year.
		Government and local authority grants are recognised where there is a reasonable assurance that the
		Charity will comply with the conditions attaching to the grant and that it will be received.
	2.2	Expenditure
		Expenditure is recognised on an accruals basis as soon as there is a legal or constructive abligation
		committing the Charity to make a payment, it is probable that settlement will be required	and the
		amount ofthe obligation can be measured reliably.
	2.3	Allocation and apportionment ofcosts
		The value ofvaluntary help received is not included in the accounts but is described in the	Trustees
		Annual Report.
	2A	Tangible Rxed assets
		Expenditure on equipment is capitalised if its estimated life is more than one year and the cost is more than E100.Assets are valued at cost or if donated to the Charity, at their estimated value when received.

Employee information
Two staff were employed	during the year on a part time basis (2020-0).These were involved
in the day to day management		of the Charity's	activities. Staff costs were:
			2021	2020
			E
Salaries			11,072
Social Security costs			250
			11,322

Dawn fellowship	activ	ities .Th	ere were	no associated suppo	rt costs.
						2021
						E
Overseas medical	supplies					220
Care home fees						2,500
Overseas famine	relief					6,000
						8,720
Professional fees						2021	2020
						E	E
Independent Examination						340	330
Tangible fixed assets					Land &	Furniture &	Total
					Buildings	Equipment
Cost					E	E	E
As at 1January 2021					92,543	916	93,459
Additions
Disposals
At 31December	2021				92,543	916	93,459
Depreciation As at 1January 2021					5,132	447	5,579
On disposals Charge for the year At 31December 2021					1,283 6,415	628	1,464 7,043
Net BookValue
At 31December	2021				86,128	288	86,416
At 31December	2020				87,411	469	87,880
The cost offreehold		land and	buildings	includes an amount	ofE29,250	which represents	the value
of undepreciated	land.
Stocks						2021	2020
						E	E
At cost or valuation						25,433	26,475
Less: provision for writedown			ofstock			(13,573) 11,860	(14,901) 11,574

9)	Other Debtors							2,021	2,020
								E	E
	Short-term loan -	see note 14						29,250
						Restricted	Unrestricted	Total	Total
						Income	Funds	Funds	Fuiltls
						Funds		2021	2020
10)	Prepayments and	accrued income				E	E	E	E
	Prepayments						2,207	2,207	1,532
	Accrued interest					573	282	855	1139
	Gift Aid - Income tax recoverable						695	695	585
						573	3,184	3,757	3,256
								2021	2,020
	Deferred income							f	f
	Dawn magazines	subscriptions		received	in	advance:
	Deferred income at		1January					(318)	(425)
	Received during the		year					(519)	(351)
	Released during the		year					411	458
	Deferred income at		31December					(426)	(318)
12)	Movement in funds						At 1Jan	Movement	At 31Dec
							2021	in Funds	2021
							f	f
	Restricted Income	Funds
	Dawn support fund						277,073	(4,494)	272,579
	Unrestricted funds
	Pubiicatians fund						145,206	(19,276)	125,930
	Totalfunds						422p279	(23,770)	398,509
	The net movement		in funds can	be analysed		as follows:
							Incoming	Resources	Movement
							Resources	Expended	in funds
							f	f
	Restricted income	funds
	Dawn Support fund						4,226	(8,720)	(4,494)
	Unrestricted funds
	Publications fund						26,599	(45,875)	(19,276)
	Tatal funds						30,825	(54,595)	(23,770)

13)	Trustees remuneration and expenses
	1 M Mitchell is also a part-time employee and as such was paid remuneration					ofE2,067 during
	the year under a contract ofemployment.	No trustees	expenses	have	been	incurred during		the
	year l2020 - EO).
14)	Related party transactions
	Donations from related parties totalled 6435, all ofwhich were given without					conditions.
	A loan ofE29,250 was made from the Dawn	Support Fund to the Dawn			Welfare		Fund for the
	purpose ofmaking a bridging loan to a member ofthe		Dawn fellowship.		The	Dawn Welfare		Fund
	is an organisation in which J J Mitchell is a member along with two others. The loan was
	unsecured and interest-free, and was repaid	in January	2022.
15)	Ultimate Controlling Party
	The Charity is controlled by its board of trustees.
16)	Legal Entity
	Dawn Christadelphian Publications is a private company		limited	by guarantee,		incorporated		and
	registered in England, and not having a share capital. The liability			ofmembers		does not exceed F10.
	The Address ofthe registered office and its	place ofbusiness is:
	5 Station Road
	Carlton
	Nottingham
	NG4 3AT