## ## ## |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||||||||