```
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 2023
```
```
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 2023
```
||`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 2023`
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2023.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
TheprincipalactivitythroughtheperiodunderreviewwasthatoftheadvancementoftheChristianFaith. The
trusteesconfirmthattheyhavereferredtotheguidancecontainedintheCharityCommission'sgeneral 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`**
```
Hello all at RiverDee Community Church on this, my last review, as I will soon retire and hand over to new leadership.
```
```
It'sbeena pleasureandfulfilmentof mineandJanes,callingtoheadupandleadRiverDeechurchfromits inception
these last eighteen years!
```
```
This year saw us comingout of the pandemicand overcomingsome of the difficultiesinherentpost pandemic,as well
ascontinuingthetransitionperiodofleadership.Numbersofmemberswerelowerandconsequentlystarting and
maintaining ministries, not to mention reduced financial giving, was not without its problems.
```
```
Thefinancialbufferzonebuiltupforthetransitionperiodissufficientandwilllastthedurationofthe transition
periodwith a sizeablelump left over to handover at the end, …aroundOctober2023.There was some good news, as
a£25,000grantwasgivenforworkwithchildrenandyouth,withRiverDeebeingabletoemployaYouth Pastor
Apprentice and one days admin as well. This has really helped to propel the young peoples ministry.
```
```
The buildinghas continuedto be rentedout to communitygroupsat an increasedrate, which is then able to fund the
charitableentityasawhole.Thebuildingrepairshaveincreasedsomewhat,asitreachesitsfifthyear since
renovationswerecompletedinAugust2017.It'santicipatedthatoncecertainrenewableshavebeendone ,the
upkeep costs will reduce.
```
```
There is a sense of changeespeciallypost pandemicand the leadershipare becomingaware and making adjustments,
suchas familycostof livingincreasesandfuel costsincreasesas well,whichneed extracare andvigilancein financial
budgeting.
```
```
Againmythanksgoesouttotheongoingworkoftheleaders/Directorsandthegivingandcontributionsof the
membership at RiverDee. Also the great support from outside bodies and grant bodies that is still afforded to us.
We/Iamgratefulforthetrust,helpandsupportwearegivenbecauseoftheworkthatiscarriedoutherein the
fellowship.
```
```
Thanks… God bless. Stephen Harmes…senior leader/ chair of Directors
```
```
Ps MayI takethisopportunitytocommendBenandElisabethandthenewleadershipteamtoyouastheywill soon
be taking over and heading up the ministry/ charity!
```
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
The results for the year are set out on page 5.
```
```
Page 1
```
```
River Dee Community Church
```
```
for the Year Ended 31 March 2023
```
## `Report of the Trustees`
## **`FINANCIAL REVIEW`**
## **`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.
```
## **`Recruitment and appointment of new trustees`**
```
The Trustees are the leadershipof the Church,who have to be members of the Churchand 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
proceduresare developedandfollowed.The TrusteesalsoensurethatRiverDee 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 (resigned 18.8.23)
Mrs J Harmes (resigned 18.8.23)
B L Betts
A Lloyd-Williams
Ms R Lloyd-Williams
L Allen (resigned 3.1.23)
Ms R Allen (resigned 3.1.23)
```
## **`Independent Examiner`**
```
Mrs Zoe Devenport ACA FCCA
Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA
```
```
Page 2
```
```
River Dee Community Church
```
## `Report of the Trustees`
```
for the Year Ended 31 March 2023
```
## **`COMMENCEMENT OF ACTIVITIES`**
```
RiverDee CommunityChurch(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 27 October 2023 and signed on its behalf by:
```
```
B L Betts - 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 2023.
```
## **`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 satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI 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
```
```
20 November 2023
```
```
Page 4
```
```
River Dee Community Church
```
## `Statement of Financial Activities`
```
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 March 2023
```
|`Notes`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`2`
**`Charitable activities`**
`4`
`Church activities`
`Investment income`
`3`
**`Total`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`5`
`Church activities`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`TOTAL FUNDS CARRIED FORWARD`**|`Unrestricted`
`fund`
`£`
`106,704`
`46,634`
`112`
`153,450`
`173,986`
`(20,536)`
`383,232`
`362,696`|`Restricted`
`fund`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`793,679`
`793,679`|`31.3.23`
`Total`
`funds`
`£`
`106,704`
`46,634`
`112`
`153,450`
`173,986`
`(20,536)`
`1,176,911`
`1,156,375`|`31.3.22`
`Total`
`funds`
`£`
`106,916`
`41,897`
`5`
`148,818`
`151,506`
`(2,688)`
`1,179,599`
`1,176,911`|
|---|---|---|---|---|
```
The notes form part of these financial statements
```
```
Page 5
```
```
River Dee Community Church
```
## `Statement of Financial Position`
## `31 March 2023`
|`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`**
**`ACCRUALS AND DEFERRED INCOME`**
`14`
**`NET ASSETS`**
**`FUNDS`**
`15`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Unrestricted`
`fund`
`£`
`302,396`
`-`
`63,800`
`63,800`
`(3,500)`
`60,300`
`362,696`
`-`
`362,696`|`Restricted`
`fund`
`£`
`793,679`
`-`
`-`
`-`
`-`
`-`
`793,679`
`-`
`793,679`|`31.3.23`
`Total`
`funds`
`£`
`1,096,075`
`-`
`63,800`
`63,800`
`(3,500)`
`60,300`
`1,156,375`
`-`
`1,156,375`
`362,696`
`793,679`
`1,156,375`|`31.3.22`
`Total`
`funds`
`£`
`1,094,234`
`100`
`88,890`
`88,990`
`(3,313)`
`85,677`
`1,179,911`
`(3,000)`
`1,176,911`
`383,232`
`793,679`
`1,176,911`|
|---|---|---|---|---|
```
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 March 2023.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2023 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.`
```
The notes form part of these financial statements
```
```
continued...
```
```
Page 6
```
```
River Dee Community Church
```
## `Statement of Financial Position - continued`
## `31 March 2023`
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable companies
subject to the small companies regime.
```
```
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon27October2023 and
were signed on its behalf by:
```
```
B L Betts - 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 2023
```
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe 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 incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto 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.
```
```
Legaciesarerecognisedonreceiptorotherwiseif thecharityhasbeennotifiedof theimpending 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
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationis providedat the followingannualrates in orderto write off each asset over 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`|
```
The gainorlossarisingonthedisposalof anassetis determinedas thedifferencebetweenthesale 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.
```
```
The trusteesconsiderthattheestimatedresidualvalueof thefreeholdpropertyis suchthatany 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 2023
```
## **`1. ACCOUNTING POLICIES - continued`**
## **`Fund accounting`**
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe 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`
**`3.`**
**`INVESTMENT INCOME`**
`Bank interest received`
**`4.`**
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`Missions`
`Church activities`
`Rent from hire of premises`
`Church activities`
`Green pastures`
`Church activities`|`31.3.23`
`£`
`12,994`
`47,345`
`13,386`
`32,979`
`-`
`106,704`
`31.3.23`
`£`
`32,979`
`31.3.23`
`£`
`112`
`31.3.23`
`£`
`2,191`
`44,443`
`-`
`46,634`|`31.3.22`
`£`
`22,279`
`44,154`
`11,990`
`-`
`28,493`|`31.3.22`
`£`
`22,279`
`44,154`
`11,990`
`-`
`28,493`|
|---|---|---|---|
|||`106,916`||
|||`31.3.22`
`£`
`-`
`31.3.22`
`£`
`5`
`31.3.22`
`£`
`-`
`37,287`
`4,610`
`41,897`||
||||`41,897`|
```
continued...
```
```
Page 9
```
```
River Dee Community Church
```
## `Notes to the Financial Statements - continued`
```
for the Year Ended 31 March 2023
```
## **`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`
`Equipment`
`Children & youth work`
`Coffee shop expenses`
`Conferences`
`Repairs & renewals`
`Motor expenses`
`Green pastures`
`Staff training`
`Depreciation`
`Loss on sale of assets`
**`7.`**
**`NET INCOME/(EXPENDITURE)`**
`Net income/(expenditure) is stated after charging/(crediting):`
`Depreciation - owned assets`
`Surplus on disposal of fixed assets`|`Direct`
`Costs (see`
`note 6)`
`£`
`171,462`|`Support`
`costs`
`£`
`2,524`
`31.3.23`
`£`
`89,581`
`13,354`
`2,995`
`7,336`
`1,147`
`496`
`13,271`
`-`
`4,281`
`11,244`
`814`
`11,673`
`2,321`
`5,658`
`1,755`
`5,573`
`(37)`
`171,462`
`31.3.23`
`£`
`5,573`
`(37)`|`Totals`
`£`
`173,986`|
|---|---|---|---|
||||`31.3.22`
`£`
`78,460`
`7,875`
`2,475`
`6,675`
`1,290`
`293`
`16,524`
`375`
`3,177`
`4,132`
`264`
`12,624`
`1,122`
`8,918`
`-`
`4,914`
`-`|
||||`149,118`|
||||`31.3.22`
`£`
`4,914`
`-`|
```
continued...
```
```
Page 10
```
```
River Dee Community Church
```
```
for the Year Ended 31 March 2023
```
## `Notes to the Financial Statements - continued`
## **`8. TRUSTEES' REMUNERATION AND BENEFITS`**
|**`TRUSTEES' REMUNERATION AND BENEFITS`**|||
|---|---|---|
||`31.3.23`|`31.3.22`|
||`£`|`£`|
|`Trustees' salaries`|`86,044`|`75,639`|
|`Trustees' social security`|`3,537`|`2,821`|
||`89,581`|`78,460`|
```
NoremunerationwaspaidtotheTrusteesintheircapacityasTrustees.However,Mr&MrsHarmesand Mr
Betts,whoareTrustees,arealsoemployedfulltime,bythecompanyandarethereforeinreceipt of
remuneration, as detailed above.
```
## **`Trustees' expenses`**
```
Therewerenotrustees'expensespaidfortheyearended31March2023norfortheyear ended
31 March 2022.
```
## **`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`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
**`Charitable activities`**
`Church activities`
`Investment income`
**`Total`**
**`EXPENDITURE ON`**
**`Charitable activities`**
`Church activities`
**`NET INCOME/(EXPENDITURE)`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`|`Unrestricted`
`fund`
`£`
`106,916`
`41,897`
`5`
`148,818`
`151,506`
`(2,688)`
`385,920`||`31.3.23`
`6`
`Restricted`
`fund`
`£`
`-`
`-`
`-`
`-`
`-`
`-`
`793,679`||
|---|---|---|---|---|
||||||
||||||
||||||
## **`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 2023`
## **`10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
|**`TOTAL FUNDS CARRIED FORWARD`**
**`11.`**
**`TANGIBLE FIXED ASSETS`**
**`COST`**
`At 1 April 2022`
`Additions`
`Disposals`
`At 31 March 2023`
**`DEPRECIATION`**
`At 1 April 2022`
`Charge for year`
`Eliminated on disposal`
`At 31 March 2023`
**`NET BOOK VALUE`**
`At 31 March 2023`
`At 31 March 2022`
**`COST`**
`At 1 April 2022`
`Additions`
`Disposals`
`At 31 March 2023`
**`DEPRECIATION`**
`At 1 April 2022`
`Charge for year`
`Eliminated on disposal`
`At 31 March 2023`
**`NET BOOK VALUE`**
`At 31 March 2023`
`At 31 March 2022`||`Unrestricted`
`fund`
`£`
`383,232`
`Freehold`
`property`
`£`
`1,076,015`
`-`
`-`
`1,076,015`
`-`
`-`
`-`
`-`
`1,076,015`
`1,076,015`
`Motor`
`vehicles`
`£`
`1,335`
`5,590`
`(1,335)`
`5,590`
`772`
`1,397`
`(772)`
`1,397`
`4,193`
`563`||`Restricted`
`fund`
`£`
`793,679`
`Plant and`
`machinery`
`£`
`644`
`2,387`
`-`
`3,031`
`315`
`544`
`-`
`859`
`2,172`
`329`
`Computer`
`equipment`
`£`
`4,250`
`-`
`-`
`4,250`
`2,973`
`422`
`-`
`3,395`
`855`
`1,277`||`Total`
`funds`
`£`|
|---|---|---|---|---|---|---|
|||||||`1,176,911`|
|||||||`Fixtures`
`and`
`fittings`
`£`
`31,349`
`-`
`-`
`31,349`
`15,299`
`3,210`
`-`
`18,509`
`12,840`
`16,050`
`Totals`
`£`
`1,113,593`
`7,977`
`(1,335)`
`1,120,235`
`19,359`
`5,573`
`(772)`
`24,160`
`1,096,075`
`1,094,234`|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
```
continued...
```
```
Page 12
```
```
River Dee Community Church
```
## `Notes to the Financial Statements - continued for the Year Ended 31 March 2023`
|**`12.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Re-hope loans`
**`13.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade creditors`
`Social security and other taxes`
`Accrued expenses`
**`14.`**
**`ACCRUALS AND DEFERRED INCOME`**
`Deferred government grants`
**`15.`**
**`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 1.4.22`
`£`
`383,232`
`793,679`
`1,176,911`
`Incoming`
`resources`
`£`
`153,450`
`153,450`||`31.3.23`
`£`
`-`
`31.3.23`
`£`
`269`
`2,121`
`1,110`
`3,500`
`31.3.23`
`£`
`-`
`Net`
`movement`
`in funds`
`£`
`(20,536)`
`-`
`(20,536)`
`Resources`
`expended`
`£`
`(173,986)`
`(173,986)`|`31.3.22`
`£`
`100`
`31.3.22`
`£`
`262`
`2,091`
`960`
`3,313`
`31.3.22`
`£`
`3,000`
`At`
`31.3.23`
`£`
`362,696`
`793,679`
`1,156,375`
`Movement`
`in funds`
`£`
`(20,536)`
`(20,536)`|
|---|---|---|---|---|
||||||
||||||
```
continued...
```
```
Page 13
```
```
River Dee Community Church
```
```
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
```
## **`15. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|`At 1.4.21`
`£`
**`Unrestricted funds`**
`General fund`
`385,920`
**`Restricted funds`**
`Community Facilities Programme`
`793,679`
**`TOTAL FUNDS`**
`1,179,599`
`Comparative net movement in funds, included in the above are as follows:`
`Incoming`
`resources`
`£`
**`Unrestricted funds`**
`General fund`
`148,818`
**`TOTAL FUNDS`**
`148,818`
`A current year 12 months and prior year 12 months combined position is as follows:`
`At 1.4.21`
`£`
**`Unrestricted funds`**
`General fund`
`385,920`
**`Restricted funds`**
`Community Facilities Programme`
`793,679`
**`TOTAL FUNDS`**
`1,179,599`||`Net`
`movement`
`in funds`
`£`
`(2,688)`
`-`
`(2,688)`
`Resources`
`expended`
`£`
`(151,506)`
`(151,506)`
`Net`
`movement`
`in funds`
`£`
`(23,224)`
`-`
`(23,224)`|`At`
`31.3.22`
`£`
`383,232`
`793,679`
`1,176,911`
`Movement`
`in funds`
`£`
`(2,688)`
`(2,688)`
`At`
`31.3.23`
`£`
`362,696`
`793,679`
`1,156,375`|
|---|---|---|---|
|||||
|||||
```
continued...
```
```
Page 14
```
```
River Dee Community Church
```
```
Notes to the Financial Statements - continued
```
```
for the Year Ended 31 March 2023
```
## **`15. MOVEMENT IN FUNDS - continued`**
```
A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:
```
|**`Unrestricted funds`**
`General fund`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`302,268`
`302,268`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(325,492)`
`(23,224)`
`(325,492)`
`(23,224)`|
|---|---|---|
## **`16. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 March 2023.
```
```
Page 15
```
```
River Dee Community Church
```
```
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
```
|`Detailed Statement of Financial Activities`
`for the Year Ended 31 March 2023`|||
|---|---|---|
||`31.3.23`|`31.3.22`|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Offerings & appeals`|`12,994`|`22,279`|
|`Gift aid`|`47,345`|`44,154`|
|`Refund of tax`|`13,386`|`11,990`|
|`Grants`|`32,979`|`-`|
|`Furlough Grant`|`-`|`28,493`|
||`106,704`|`106,916`|
|**`Investment income`**|||
|`Bank interest received`|`112`|`5`|
|**`Charitable activities`**|||
|`Missions`|`2,191`|`-`|
|`Rent from hire of premises`|`44,443`|`37,287`|
|`Green pastures`|`-`|`4,610`|
||`46,634`|`41,897`|
|**`Total incoming resources`**|`153,450`|`148,818`|
|**`EXPENDITURE`**|||
|**`Charitable activities`**|||
|`Trustees' salaries`|`86,044`|`75,639`|
|`Trustees' social security`|`3,537`|`2,821`|
|`Wages`|`11,972`|`6,218`|
|`Pensions`|`1,382`|`1,657`|
|`Insurance & licences`|`2,995`|`2,475`|
|`Rates, light & heat`|`7,336`|`6,675`|
|`Telephone`|`1,147`|`1,290`|
|`Postage and stationery`|`496`|`293`|
|`Missions`|`13,271`|`16,524`|
|`Equipment`|`-`|`375`|
|`Children & youth work`|`4,281`|`3,177`|
|`Coffee shop expenses`|`11,244`|`4,132`|
|`Conferences`|`814`|`264`|
|`Repairs & renewals`|`11,673`|`12,624`|
|`Motor expenses`|`2,321`|`1,122`|
|`Green pastures`|`5,658`|`8,918`|
|`Staff training`|`1,755`|`-`|
|`Plant and machinery`|`544`|`83`|
|`Fixtures and fittings`|`3,210`|`4,013`|
|`Motor vehicles`|`1,397`|`188`|
|`Carried forward`|`171,077`|`148,488`|
```
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 2023`|||
||`31.3.23`|`31.3.22`|
||`£`|`£`|
|**`Charitable activities`**|||
|`Brought forward`|`171,077`|`148,488`|
|`Computer equipment`|`422`|`630`|
|`Loss on sale of tangible fixed assets`|`(37)`|`-`|
||`171,462`|`149,118`|
|**`Support costs`**|||
|**`Management`**|||
|`Advertising`|`492`|`300`|
|**`Finance`**|||
|`Bank charges`|`232`|`288`|
|**`Governance costs`**|||
|`Accountancy`|`1,800`|`1,800`|
|`Total resources expended`|`173,986`|`151,506`|
|**`Net expenditure`**|`(20,536)`|`(2,688)`|
```
This page does not form part of the statutory financial statements
```
```
Page 17
```