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2022-08-31-accounts

Discipleship Tech

Report and Accounts Year ended 31 August 2022

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

DISCIPLESHIP TECH

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR TO 31 AUGUST 2022

ADDRESS FOR CORRESPONDENCE 10 Queen Street Place London EC4R 1BE GOVERNING DOCUMENT CHARITY REGISTRATION NUMBER 1178838 TRUSTEES RESPONSIBLE FOR A.R. Reynolds (Chair) MANAGING THE CHARITY E.S. Blower G.S. Owens J.C. Sutton KEY MANAGEMENT A. Geers (CEO) INDEPENDENT EXAMINER Stephen Mathews FCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

First Floor, Thames Exchange 10 Queen Street Place London EC4R 1BE CIO Foundation registered 18 June 2018

INDEX

Page 1 Legal and Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets and Liabilities Page 7 Notes to the Accounts

Page 1

DISCIPLESHIP TECH

REPORT OF THE TRUSTEES

FOR THE YEAR TO 31 AUGUST 2022

The Trustees have pleasure in submitting the Report and Accounts for the year to 31 August 2022.

Objects of the charity

The charity is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal object, as set out in its governing document, is to advance the Christian faith, including without limitation by using technology, software applications and other platforms.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

Continued development and improvement of the PrayerMate app on iOS and Android and the PrayerMate Platform website, including:

• A major redesign of the entire user interface, to make the app more intuitive for new users and to streamline our development process across multiple platforms. By the end of this financial period we were ready to begin beta testing with a small number of users, with overwhelmingly positive feedback.

• Modernising and refactoring the app to continue working with Google and Apple’s latest mobile operating systems.

The PrayerMate app reached an all-time total of 516,000 app downloads.

Served over 30,000 active users per month.

A total of around 17 million items were prayed for during the period, an average of 1.4 million items per month.

Distributed seven devotional feeds for Advent 2021 - including writing our own PrayerMate Advent devotional, “Why Did Jesus Come?”, which had over 1,000 subscribers, plus “The Dawn of Redeeming Grace” by Sinclair Ferguson, and “Christmas in your global neighbourhood” by the UK Charity Tearfund.

Distributed eight devotional feeds for Lent 2022 - including producing our own “Praying the Psalms Through Lent” feed which had over 800 subscribers, one by Tearfund, and “Forty Women” by Ros Clarke.

Exhibited at the “Word Alive” conference in Prestatyn, North Wales, meeting face-to-face with existing and potential users and to raise awareness of our ministry

Continuing with the design and development of a new mobile game Bible Overview experience titled The Serpent & The Seed. We have now designed and prototyped the first three of four game acts and are hoping to bring an artist on board in the coming year to build out the game.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

By the grace of God, the above activities and achievements have served to advance the charity’s principle object and purpose of advancing the Christian faith, summed up in our vision of ‘Using technology to help people get to know Jesus better’. We have been greatly encouraged by so many users writing in this year with testimonies of how our PrayerMate and Redeeming Time apps have blessed them in their faith, and we trust that in due time our Bible Game project, The Serpent & The Seed, will engage tens of thousands of people who are not familiar with Christianity. We are very appreciative of our donors and those who have made grants to Discipleship Tech, to enable this ministry to take place, including Deo Gloria Trust, Slavanka Trust and Goodnews Evangelical Mission.

Page 2

Financial review

During the year the charity received £94,316 (2021: £89,432) and made payments of £97,780 (2021: £73,027) in relation to its charitable activities, resulting in cash held by the charity decreasing to £43,663 at year end (2021: £47,126). Of this balance, a minimum of £7,500 has been designated by the trustees towards completion of the Bible Game project, therefore, £36,163 is general funds and can be used for any charitable purpose. The restricted fund for the Bible Game project had a small deficit (£106) at the year end, but this was cleared in September 2022 on receipt of a grant of £5,000.

Total employment costs were £72,868, which includes our CEO and people employed or contracted to do software development and user support, social media and marketing.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £30,000 (which equates to about three months' of unrestricted expenditure and unexpired subscriptions) so that the charity could continue to operate should income and / or expenditure vary adversely. The trustees recognise the commitments to subscribers that extend for up to 12 months, while noting that the costs of maintaining delivery of the service to meet these commitments are very small. At the year end, the charity held net cash in the general fund of £36,163. Because of the nature of cash flow on the Bible game project this number fluctuates month to month and the charity seeks to comply with its reserves policy at all times.

Governance

Responsibility for setting policy and for determining the parameters within which the charity should operate rest with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a senior management team led by the CEO, Andrew Geers. New trustees are recruited and appointed by the existing trustees, by a majority vote.

Risk statement

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

A.R. Reynolds

A.R. Reynolds

Date: 28 February 2023

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

DISCIPLESHIP TECH

I report to the trustees on my examination of the accounts of Discipleship Tech ('the charity') for the year ended 31 August 2022 on pages 5 to 7 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and 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 material 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 accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Stephen Mathews

Stephen Mathews FCA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 7 March 2023

Page 4

DISCIPLESHIP TECH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR TO 31 AUGUST 2022

Notes
Income receipts
Donations, legacies and grants
Income from charitable activities
Investment income
Total receipts
Payments
2
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this period end
A
Net
of
receipts
/
(payments)
before
transfers
Payments
in
relation
to
charitable
activities undertaken directly
Unrestricted
General
Funds
£
31,899
41,476
4
73,379
76,736
76,736
(3,357)
-
(3,357)
47,126
43,769
Restricted
Funds
£
20,937
-
-
20,937
21,043
21,043
(106)
-
(106)
-
(106)
2022
£
52,836
41,476
4
94,316
97,780
97,780
(3,463)
-
(3,463)
47,126
43,663
2021
£
52,168
37,265
-
89,432
73,027
73,027
16,405
-
16,405
30,721
47,126

The notes on page 7 form part of these accounts.

Page 5

DISCIPLESHIP TECH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR TO 31 AUGUST 2022

General
Designated
funds
funds
£
£
A Cash funds
Cash at bank with immediate access
36,269
7,500
36,269
7,500
B Other monetary assets
Gift aid due to charity
In-app purchases amounts receivable
Other debtors
C Liabilities
Accounts payable
Fee for Accounts preparation and Independent Examination
Unrestricted Funds
Restricted
funds
£
(106)
(106)
2022
£
43,663
43,663
136
1,747
58
1,941
488
1,170
1,658
2021
£
47,126
47,126
15
1,421
312
1,748
1,280
1,150
2,430

Deferred income: The charity has received subscription income of £28,095 during the year (2021: £25,328). Subscriptions generally last for 12 months and the unexpired portion of these subscriptions amounts to approximately £10,751 at year-end (2021: £10,401).

D Assets retained for charity's own use
Computers (at cost less 25% annual depreciation)
2022
£
974
974
2021
£
1,948
1,948

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

The accounts were approved by the trustees and signed on their behalf

by A.R. Reynolds A.R. Reynolds

date: 28 February 2023

The notes on page 7 form part of these accounts.

Page 6

DISCIPLESHIP TECH

NOTES TO THE ACCOUNTS

FOR THE YEAR TO 31 AUGUST 2022

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Employment costs
Bible game app development costs
Technology and other consulting and contracting
Marketing
Operating expenses
Accounts preparation and independent examination
Royalties
Currency transfer costs
Insurance
Conferences and training
General
funds
£
62,464
-
6,547
3,713
1,488
1,140
933
(97)
176
371
76,736
Restricted
Funds
£
10,404
10,639
-
-
-
-
-
-
-
-
21,043
Total
2022
£
72,868
10,639
6,547
3,713
1,488
1,140
933
(97)
176
371
97,780
Total
2021
£
55,494
7,373
5,208
2,145
854
1,020
615
166
148
5
73,027

3 Transactions with related parties

Mr A. Geers, the CEO of the charity, is regarded as key management and was paid £31,760 (2021: £30,000) and the charity paid pension contributions of £766 (2021: £713).

Movement of funds

Unrestricted funds
General funds
Designated funds
Bible Game fund
Restricted funds
Bible Game fund
Total funds
Balances
at 31.08.21
£
47,126
-
-
47,126
-
-
47,126
Receipts
£
73,379
-
-
73,379
20,937
20,937
94,316
Payments
£
(76,736)
-
-
(76,736)
(21,043)
(21,043)
(97,780)
Transfers
£
(7,500)
-
7,500
-
-
-
-
Balances
at 31.08.22
£
36,269
-
7,500
43,769
(106)
(106)
43,663

The restricted fund holds grants received for the development of a bible game and a small deficit is carried over due to the timing of receipts from grant funding.

Page 7