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2021-03-31-accounts

REGISTERED COMPANY NUMBER: 10836281 (England and Wales)
REGISTERED CHARITY NUMBER: 1173787
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2021
for
River Dee Community Church
Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA
River Dee Community Church
Contents of the Financial Statements
for the Year Ended 31 March 2021
Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6 to 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17
River Dee Community Church

Report of the Trustees

for the Year Ended 31 March 2021

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2021.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

TheprincipalactivitythroughtheperiodunderreviewwasthatoftheadvancementoftheChristianFaith. The
trustees confirm that they have referred to the guidance containedin the Charity Commission's general guidance when
reviewing the charity's aims and objectives.

Public benefit

Thetrusteesconfirmthattheyhavecompliedwiththeirdutytohavedueregardtothecommission’spublic benefit
guidance when exercising any powers or duties to which the guidance is relevant.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This reportwill be shortas we are stillslowlyemergingfrom Covidrestrictions.The meetingsare stillquite restricted,
although we may see more activity towards the end of 2021.
Theperiod2020-2021hasbeenachallengeforthechurch,itselfstayingrelevantandkeepingcontactonline etc.
Other smaller activities,such as room hire for communitygroups,has basicallycontinuedthroughoutthe pandemic at
varying rates.
The overall financialsituationis healthy due to the government's help with furlough payments for main staff, which  will
end September 2021, although members contributions overall have suffered negatively somewhat.
Wewillnowlookforwardtothenewblankcanvasthatpresentsitselftousasagroup.Tobeopento new
opportunities and outreaches, especially reaching post Covid needs.
Can I thank everyone for their ongoing love, support and continued commitment to RiverDee!
Thanks Stephen Harmes..Senior Leader/Chairperson

FINANCIAL REVIEW

Financial position

The results for the year are set out on page 5.

Reserves policy

RiverDeeCommunityChurchmaintainsacontingencyreserveaccountwithKingdomBank(AOG)inNottingham for
the purpose of responding to any unforeseen emergencies, such as fall in membership, salaries etc.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
Page 1
River Dee Community Church
for the Year Ended 31 March 2021

Report of the Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The Trustees are the leadershipof the Church,who have to be members of the Church and who are invitedto join the
leadership when the need arises.  There are six Trustees, two of whom are Holding Trustees.
Besidesbeingresponsibleforthespiritualwellbeingofchurchmembersandpeopleinthecommunity,they are
responsibleformakingsurethatRiverDeeCommunityChurchcomplieswithcharitylaw,thatproper financial
accountsarekeptandindependentlyreviewed,thatmeetingsanddecisionsarerecordedandthatpolicies and
proceduresaredevelopedandfollowed.TheTrusteesalsoensurethatRiverDee CommunityChurchadheresto the
generaltenetslaiddownbyAssembliesofGodofwhichRiverDeeCommunityChurchisamember.The Trustees
continue to comply with their duties having due regard to guidance on public benefit.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

10836281 (England and Wales)

Registered Charity number

1173787

Registered office

Castle Street
Flint
Flintshire
CH6 5PF

Trustees

S Harmes
Mrs J Harmes
B L Betts
A Lloyd-Williams
Ms R Lloyd-Williams
L Allen
Ms R Allen
P Sinclair

Independent Examiner

Mrs Zoe Devenport ACA FCCA
Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA

COMMENCEMENT OF ACTIVITIES

RiverDeeCommunityChurch(underit'soriginalunincorporatedcharitystatus)cameintoexistenceuponthe joining
togetherofEmmanuelPentecostalChurch,FlintandDeesideChristianFellowship,Connah'sQuay,in2006-when it
was registered with the Charity Commission.
Onthe1stApril2019,theassetsandactivitiesoftheunincorporatedcharity(No.1052194)weretransferredto the
company.
Approved by order of the board of trustees on 13 September 2021 and signed on its behalf by:
Page 2
River Dee Community Church

Report of the Trustees

for the Year Ended 31 March 2021

S Harmes - Trustee
Page 3
Independent Examiner's Report to the Trustees of
River Dee Community Church

Independent examiner's report to the trustees of River Dee Community Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare 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 accountsof the Company are not required to be audited under Part 16 of the 2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carryingout my examinationI have  followed
the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith 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)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mrs Zoe Devenport ACA FCCA
Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA
13 September 2021
Page 4
River Dee Community Church

Statement of Financial Activities

(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2021
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
4
Church activities
Investment income
3
Other income
Total
EXPENDITURE ON
Charitable activities
5
Church activities
NET INCOME
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
157,173
43,395
1
-
200,569
179,416
21,153
-
21,153
364,767
385,920
Restricted
fund
£
-
-
-
-
-
-
-
-
-
793,679
793,679
31.3.21
Total
funds
£
157,173
43,395
1
-
200,569
179,416
21,153
-
21,153
1,158,446
1,179,599
31.3.20
Total
funds
£
131,127
92,354
-
19,153
242,634
241,258
1,376
1,157,070
1,158,446
-
1,158,446
The notes form part of these financial statements
Page 5
River Dee Community Church

Statement of Financial Position

31 March 2021

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
305,469
3,672
79,819
83,491
(3,040)
80,451
385,920
385,920
Restricted
fund
£
793,679
-
-
-
-
-
793,679
793,679
31.3.21
Total
funds
£
1,099,148
3,672
79,819
83,491
(3,040)
80,451
1,179,599
1,179,599
385,920
793,679
1,179,599
31.3.20
Total
funds
£
1,105,457
3,687
54,795
58,482
(5,493)
52,989
1,158,446
1,158,446
364,767
793,679
1,158,446
The charitablecompanyis entitledto exemptionfrom audit under Section 477 of the CompaniesAct 2006 for the year
ended 31 March 2021.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
The notes form part of these financial statements
continued...
Page 6
River Dee Community Church
Statement of Financial Position - continued

31 March 2021

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 13 September2021 and
were signed on its behalf by:
S Harmes - Trustee
The notes form part of these financial statements
Page 7
River Dee Community Church
Notes to the Financial Statements
for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
prepared in accordancewith the Charities SORP (FRS 102) 'Accountingand Reportingby Charities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it
is probable that the income will be received and the amount can be measured reliably.
Cashdonationsarerecognisedonreceipt.IncometaxinrelationtodonationsreceivedunderGiftAid, are
recognised at the time of the donation.
Legaciesarerecognisedonreceiptorotherwiseifthecharityhasbeennotifiedoftheimpending distribution,
the amount is known and receipt is expected.If the amount is not known, the legacy is treated as a contingent
asset.

Expenditure

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedto thecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

Tangible fixed assets

Depreciationis providedat the followingannualratesin order to write off each assetover its estimated useful
life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance
Thegainor lossarisingonthedisposalof anassetis determinedasthedifferencebetweenthesale proceeds
and the carrying value of the assets and is recognised in net income/(expenditure) during the year.
Theassets'residualvalues,usefullivesanddepreciationmethodsarereviewedandadjustedprospectively if
appropriate or is there is significant change since the last reporting date.
Thetrusteesconsiderthattheestimatedresidualvalueofthefreeholdpropertyissuchthatany depreciation
charge would be immaterial.  Consequently, no depreciation charge has been provided in the year.

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.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
continued...
Page 8
River Dee Community Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

2. DONATIONS AND LEGACIES

Offerings & appeals
Gift aid
Refund of tax
Grants
Furlough Grant
Grants received, included in the above, are as follows:
Other grants
INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Missions
Church activities
Rent from hire of premises
Church activities
Coffee shop
Church activities
Green pastures
Church activities
Sidewalk
Church activities
31.3.21
£
7,019
49,562
10,537
37,480
52,575
157,173
31.3.21
£
37,480
31.3.21
£
1
31.3.21
£
120
15,512
-
27,945
(182)
43,395
31.3.20
£
9,945
49,842
11,718
59,622
-
131,127
31.3.20
£
59,622
31.3.20
£
-
31.3.20
£
3,159
31,039
8,879
51,643
(2,366)
92,354

3.

4. INCOME FROM CHARITABLE ACTIVITIES

continued...
Page 9
River Dee Community Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

5. CHARITABLE ACTIVITIES COSTS

Church activities
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Trustees' remuneration etc
Staff costs
Insurance & licences
Rates, light & heat
Telephone
Postage and stationery
Missions
Outreach/guest speakers
Premises hire hire
Equipment
Children & youth work
Coffee shop expenses
Conferences
Child protection checks
Repairs & renewals
Motor expenses
Green pastures
Membership fees
Staff training
Depreciation
7.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Direct
Costs (see
note 6)
£
175,143
Support
costs
£
4,273
31.3.21
£
74,403
18,714
2,469
3,074
894
45
8,021
400
200
-
20,257
778
-
-
11,744
617
27,218
-
-
6,309
175,143
31.3.21
£
6,309
Totals
£
179,416
31.3.20
£
93,234
25,820
2,088
6,545
912
572
8,119
780
200
2,242
2,937
12,461
1,461
219
39,989
5,182
24,684
79
35
8,136
235,695
31.3.20
£
8,136
continued...
Page 10
River Dee Community Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2021

8. TRUSTEES' REMUNERATION AND BENEFITS

TRUSTEES' REMUNERATION AND BENEFITS
31.3.21 31.3.20
£ £
Trustees' salaries 72,703 87,341
Trustees' social security 1,700 5,893
74,403 93,234
NoremunerationwaspaidtotheTrusteesintheircapacityasTrustees.However,Mr&MrsHarmesand Mr
Betts,whoareTrustees,arealsoemployedfulltime,bythecompanyandarethereforeinreceipt of
remuneration, as detailed above.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31March2021norfortheyear ended
31 March 2020.

9. STAFF COSTS

The average monthly number of employees during the year was as follows:
Operational
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
131,127
Charitable activities
Church activities
92,354
Other income
19,153
Total
242,634
EXPENDITURE ON
Charitable activities
Church activities
241,258
NET INCOME
1,376
Other recognised gains/(losses)
Gains on revaluation of fixed assets
363,391
Net movement in funds
364,767
31.3.21
31.3.20
5
7
Restricted
Total
fund
funds
£
£
-
131,127
-
92,354
-
19,153
-
242,634
-
241,258
-
1,376
793,679
1,157,070
793,679
1,158,446
31.3.20
7
Total
funds
£
131,127
92,354
19,153
242,634
241,258

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...
Page 11
River Dee Community Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
COST
At 1 April 2020 and 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
COST
At 1 April 2020 and 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
Unrestricted
fund
£
364,767
Freehold
property
£
1,076,015
-
-
-
1,076,015
1,076,015
Motor
vehicles
£
1,335
334
250
584
751
1,001
Restricted
fund
£
793,679
Plant and
machinery
£
644
129
103
232
412
515
Computer
equipment
£
4,250
1,403
940
2,343
1,907
2,847
Total
funds
£
1,158,446
Fixtures
and
fittings
£
31,349
6,270
5,016
11,286
20,063
25,079
Totals
£
1,113,593
8,136
6,309
14,445
1,099,148
1,105,457
Total
funds
£
continued...
Page 12
River Dee Community Church

Notes to the Financial Statements - continued

for the Year Ended 31 March 2021

12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Re-hope loans
Prepayments
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Credit card
Accrued expenses
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Community Facilities Programme
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
At 1.4.20
£
364,767
793,679
1,158,446
Incoming
resources
£
200,569
200,569
31.3.21
£
3,297
375
3,672
31.3.21
£
681
1,399
-
960
3,040
Net
movement
in funds
£
21,153
-
21,153
Resources
expended
£
(179,416)
(179,416)
31.3.20
£
3,312
375
3,687
31.3.20
£
680
2,765
1,088
960
5,493
At
31.3.21
£
385,920
793,679
1,179,599
Movement
in funds
£
21,153
21,153
continued...
Page 13
River Dee Community Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2021

14. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Community Facilities Programme
TOTAL FUNDS
Net
movement
in funds
£
364,767
793,679
1,158,446
At
31.3.20
£
364,767
793,679
1,158,446
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
Gains and
resources
expended
losses
£
£
£
Unrestricted funds
General fund
242,634
(241,258)
363,391
Restricted funds
Community Facilities Programme
-
-
793,679
TOTAL FUNDS
242,634
(241,258)
1,157,070
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.4.19
in funds
£
£
Unrestricted funds
General fund
-
385,920
Restricted funds
Community Facilities Programme
-
793,679
TOTAL FUNDS
-
1,179,599
Movement
in funds
£
364,767
793,679
1,158,446
At
31.3.21
£
385,920
793,679
1,179,599
continued...
Page 14
River Dee Community Church
Notes to the Financial Statements - continued
for the Year Ended 31 March 2021

14. MOVEMENT IN FUNDS - continued

Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
Unrestricted funds
General fund
Restricted funds
Community Facilities Programme
TOTAL FUNDS
Incoming
resources
£
443,203
-
443,203
Resources
Gains and
Movement
expended
losses
in funds
£
£
£
(420,674)
363,391
385,920
-
793,679
793,679
(420,674)
1,157,070
1,179,599

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2021.
Page 15
River Dee Community Church

Detailed Statement of Financial Activities

for the Year Ended 31 March 2021

Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
31.3.21 31.3.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Offerings & appeals 7,019 9,945
Gift aid 49,562 49,842
Refund of tax 10,537 11,718
Grants 37,480 59,622
Furlough Grant 52,575 -
157,173 131,127
Investment income
Deposit account interest 1 -
Charitable activities
Missions 120 3,159
Rent from hire of premises 15,512 31,039
Coffee shop - 8,879
Green pastures 27,945 51,643
Sidewalk (182) (2,366)
43,395 92,354
Other income
Insurance claim - 19,153
Total incoming resources 200,569 242,634
EXPENDITURE
Charitable activities
Trustees' salaries 72,703 87,341
Trustees' social security 1,700 5,893
Wages 16,967 23,774
Pensions 1,747 2,046
Insurance & licences 2,469 2,088
Rates, light & heat 3,074 6,545
Telephone 894 912
Postage and stationery 45 572
Missions 8,021 8,119
Outreach/guest speakers 400 780
Premises hire hire 200 200
Equipment - 2,242
Children & youth work 20,257 2,937
Coffee shop expenses 778 12,461
Conferences - 1,461
Carried forward 129,255 157,371
This page does not form part of the statutory financial statements
Page 16
River Dee Community Church
Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
Detailed Statement of Financial Activities
for the Year Ended 31 March 2021
31.3.21 31.3.20
£ £
Charitable activities
Brought forward 129,255 157,371
Child protection checks - 219
Repairs & renewals 11,744 39,989
Motor expenses 617 5,182
Green pastures 27,218 24,684
Membership fees - 79
Staff training - 35
Plant and machinery 103 129
Fixtures and fittings 5,016 6,270
Motor vehicles 250 334
Computer equipment 940 1,403
175,143 235,695
Support costs
Management
Postage and stationery 141 -
Advertising 310 275
451 275
Governance costs
Accountancy 2,215 1,794
Legal & professional fees 1,394 3,369
Bank charges 213 125
3,822 5,288
Total resources expended 179,416 241,258
Net income 21,153 1,376
This page does not form part of the statutory financial statements
Page 17