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2023-08-31-accounts

Dartford Community Church operating as River Church UK

Report and Accounts Year ended 31 August 2023

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

DARTFORD COMMUNITY CHURCH

operating as River Church UK

CHARITY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2023

Trustees

A Morosini J Elsden (resigned 16 January 2024) D Hall O M Ajala (appointed 16 January 2024)

Key Staff

Ian Travers Quinton Handscomb

Governing Document

Governing Document Declaration of Trust dated June 1986, amended August 2006 and September 2006. Charity Registration Number 295022 Principal Address & Registered Office 224 Shepherds Lane Dartford DA1 2PW Independent Examiner Lourens du Plessis ACA CA(SA) Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

Barclays Bank plc Co-operative Bank plc

Contents Page
Charity Information 1
Trustees' Annual Report 2-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9-16
Detailed Statement of Financial Activities with Comparatives 17

Page 1

DARTFORD COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

The trustees have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

The Trust seeks to demonstrate Christian faith by living out authentic church life in Dartford and further afield. The following five values guide the Church:

1. Pursuing:

To encounter God’s presence through the Bible, devoted prayer, and Spirit-filled worship.

2. Belonging

To ensure our activities help everyone to feel at home with us, wherever they’re from, whatever their background, leading to a church family that reflects the love of God through the rich diversity of our community.

3. Serving:

To include in our programme commitments to helping those around us in the church and the wider community.

4. Reaching:

To use our resources to broadcast the Gospel: we want everyone to know there’s a Saviour that loves them.

5. Restoring:

To apply Jesus’ love, forgiveness, acceptance and grace to bring hope that saves, heals and restores people.

Review of activities

From September 2022 to August 2023, we have made opportunities for people to experience the love of God and respond to the Gospel message through our regular Sunday meetings, a variety of midweek meetings, other special events as well as welcoming new people into membership of the church.

We are encouraged that church membership continues to reflect the wider community with a diverse formal membership of 175. The membership grew by 27 and 10 people were baptised on Easter Sunday 2023. Sunday attendance in May 2023 was a rolling average of 200.

To support the growing church two appointments were made: a Part time Operations Manager in September 2022 and in May 2023: a part time Children’s worker whose duties include being the lead on safeguarding training and facilitating the DBS process.

Page 2

DARTFORD COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

Review of activities (continued)

Specific activities of note are:

• Together with members of other Dartford churches continued to support the Foodbank initiative by assisting with the manning of the centre as well as collecting donated essential supplies and donating funds.

• Through DCC’s membership of the Catalyst family of churches, we continued to support its ideals and ministry through attendance by leaders and other church members at conferences We also support their work through regular financial giving to projects, both in the UK and the wider world. As part of this £5,000 was donated to supporting our churches response in Turkey/Syria following the earthquake.

• December 2022: Supporting the AMEN charity via the Christmas Shoebox appeal to Romania

• February 2023: the church made donations of £12,000 to support Ukraine refugees including pastors based in Poland and further afield. This was made up from cash gifts and items purchased in Poland by four members travelling to there. This allowed them to meet the Pastors to also give moral support

• August 2023: Working with the school’s family liaison officer at a school in Gravesend, 30 children from vulnerable families were invited to summer activities. As many families faced the first week of summer holidays without any lunch provision, the church provided ‘summer hampers’ including to help ease the burden. They were invited to choose the contents to protect their dignity as much as possible. Feedback from the families and the school’s Head was resoundingly positive, inviting the church to continue its partnership with the school.

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

Structure, Governance and Management

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees.

Financial review

The members of the church have continued to support the work of the church generously.

The end of year accounts record income of £336,161 (2022: £308,269) and expenditure of £313,839 (2022: £293,549). This resulted in a surplus of expenditure over income of £22,322 (2022: £14,720). The charity's net assets increased by the same amount, to £407,225, of which £404,064 are unrestricted. Net current assets increased by £24,546 to £243,094, of which £239,933 are unrestricted.

The Trustees are confident that charity can continue operating for the next 18 months.

Page 3

DARTFORD COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

Reserves policy

The Board of Trustees have set a policy of retaining reserves sufficient for the foreseeable needs of the Church. Specific amounts are set aside to meet normal costs for up to twelve months of the level of committed expenditure over guaranteed income. In the next period, the Trustees will form a long term plan to assign the additional reserves that have recently built up to further grow the objectives of the charity. This will include additional staff to run the children’s work, sponsoring an student year placement in the church and continued investment in audio visual equipment.

Key risks and uncertainties

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.

Plans for the future

In October 2023, the charity changed its operating name to "River Church". This will be formalised in the charity's registration with the Charity Commission during the 2023-2024 financial year.

In November and December 2023, on Saturdays and Tuesdays, the church opened a “drop in” centre in Gravesend with activities for children and opportunities for conversations and prayer. It was staffed by over 60 church member volunteers. In its first 3 weeks, over 450 adults & children visited being a diverse mix e.g. from 8 weeks old to 93 years old. This initiative explored the opportunity to create another site for River Church services in 2024 and beyond.

Responsibilities of trustees under charity law

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Page 4

DARTFORD COMMUNITY CHURCH

TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

Approval

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

Attilio Morosini

_______ Attilio Morosini (Jun 21, 2024 14:33 GMT+1) A. MOROSINI, CHAIR OF TRUSTEES Date: _______ Jun 21, 2024

Page 5

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

DARTFORD COMMUNITY CHURCH ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2023 on pages 7 to 17 following, which have been prepared on the basis of the accounting policies set out on pages 9 to 11.

Responsibilities and basis of report

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

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 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 Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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

Lourens du Plessis

Lourens du Plessis (Jun 21, 2024 14:48 GMT+1)

Lourens du Plessis ACA CA(SA) Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jun 21, 2024

Page 6

DARTFORD COMMUNITY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 AUGUST 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
309,630
16,796
881
327,306
301,063
301,063
26,243
(6,282)
19,961
384,103
404,064		 Restricted
Funds
£
8,855
-
-
8,855
12,776
12,776
(3,921)
6,282
2,361
800
3,161		 Total
Funds
2023
£
318,485
16,796
881
336,161
313,839
313,839
22,322
-
22,322
384,903
407,225		 Total
Funds
2022
£
293,409
14,830
30
308,269
293,549
293,549
14,720
-
14,720
370,183
384,903

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 9-16 form part of these accounts.

Page 7

DARTFORD COMMUNITY CHURCH

BALANCE SHEET

AS AT 31 AUGUST 2023

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
General funds
Restricted Funds		 Unrestricted
Funds
£
164,131
164,131
4,422
249,208
253,630
(13,697)
239,933
404,064
404,064
404,064
-
404,064		 Restricted
Funds
£
-
-
-
3,161
3,161
-
3,161
3,161
-
-
3,161
3,161		 Total
Funds
2023
£
164,131
164,131
4,422
252,369
256,791
(13,697)
243,094
407,225
404,064
404,064
3,161
407,225		 Total
Funds
2022
£
166,355
166,355
3,034
226,205
229,239
(10,691)
218,548
384,903
384,103
384,103
800
384,903

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Attilio Morosini

Attilio Morosini (Jun 21, 2024 14:33 GMT+1)

A. MOROSINI, CHAIR OF TRUSTEES

Jun 21, 2024

Date: _______

Charity number: 295022

The notes on page 9-16 form part of these accounts.

Page 8

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

1 Statutory Information

The charity is trust registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Page 9

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

2 Accounting Policies (continued)

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events and courses.

Investment income represents income generated by the charity's assets and includes income from bank interest.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

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. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Is not depreciated (because it is maintained to a high standard) Equipment Over 4 years

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

Page 10

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

j) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

3 Donations and legacies

Donations of cash and similar
Donations in kind (note 3a)
Income tax recoverable
a
Donations in kind comprise:
Goods donated for:
Distribution to Ukraine refugees in Poland
4
Income from charitable activities
Newday
Weekend Away
Other events
5
Investment income
Bank interest		 2023
£
270,539
3,500
44,446
318,485
2023
£
3,500
3,500
2023
£
6,240
9,556
1,000
16,796
2023
£
881
881		 2022
£
254,411
5,000
33,998
293,409
2022
£
5,000
5,000
2022
£
5,075
9,755
-
14,830
2022
£
30
30

Page 11

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

6 Charitable expenditure

a
Costs incurred directly on specific activities
Employment costs
Staff expenses
Ministry costs
Rent and maintenance
Utilities
Events and evangelism
Conferences and training
Equipment
Newday
Weekend Away
Supply trips to Poland to support Ukrainian refugees
Congregational & Volunteer Thank You Gifts
Grants payable (note 8c)
b
Costs incurred on support & administration
Governance and professional costs
Insurance
Depreciation of tangible fixed assets
Other costs
Total expenditure		 2023
£
155,487
8,042
32,484
17,847
2,324
1,996
4,778
8,762
10,465
18,081
3,825
1,693
265,782
32,521
298,303
7,824
1,158
3,427
3,126
15,536
313,839		 2022
£
142,964
3,221
30,488
14,753
2,289
739
624
10,223
12,185
16,353
3,442
849
238,132
43,433
281,565
6,829
1,005
3,376
773
11,984
293,549

The fee payable to the independent examiner for preparing and examining the accounts was £3,180 (2022: £3,000). This is included under Governance and professional costs.

c Grants payable

Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty		 Institutions
£
13,730
3,540
17,270
Institutions
£
23,855
4,528
28,383		 Individuals
£
7,500
7,751
15,251
Individuals
£
7,150
7,900
15,050		 2023
£
21,230
11,291
32,521
2022
£
31,005
12,428
43,433

Page 12

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

6 Charitable expenditure (continued)

The charity's principal grants to institutions comprised:

charity's principal grants to institutions comprised:
Catalyst Network
Catalyst Network - Ukraine
Catalyst Network - Earthquake Appeal
Hope Church Worcester
Dartford Foodbank
Wilmington Community Church
Christians Against Poverty (CAP)
Light of Dawn
King's Church Uckfield
Grants to institutions for less than £1,000 each		 2023
£
6,000
-
5,000
-
2,100
-
120
2,500
1,000
550
17,270		 2022
£
6,000
15,000
-
1,000
1,366
1,500
3,161
-
-
355
28,383

7 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 5.3 (2022: 5). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Charity Information page. Total employment benefits payable to key management for the year were as follows:

During the year key management received employment benefits totalling £105,050 (2022: £99,043).

No trustees received employment benefits in either the current or preceding year.

8 Tangible fixed assets

Valuation
At 1 September 2022
Additions
Disposals
At 31 August 2023
Accumulated depreciation
At 1 September 2022
Charge for the year
Eliminated on disposal
At 31 August 2023
Net book value
At 31 August 2023
At 31 August 2022		 Freehold
Property
£
160,000
-
-
160,000
-
-
-
-
160,000
160,000		 Fixtures,
fittings and
equipment
£
13,505
1,203
-
14,708
7,150
3,427
-
10,577
4,131
6,355		 Total
2023
£
173,505
1,203
-
174,708
7,150
3,427
-
10,577
164,131
166,355

Freehold property was valued for insurance purposes at £160,000 as at 1 September 2019.

Page 13

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

9 Debtors: falling due within one year

ors: falling due within one year
Tax recoverable
Prepayments and accrued income
Total debtors		 2023
£
2,948
1,474
4,422		 2022
£
3,034
-
3,034

10 Cash at Bank and in Hand

Cash at bank with immediate access
itors: liabilities falling due within one year
Taxation and social security
Other creditors
Accruals
Grant obligations		 2023
£
252,369
252,369
2023
£
-
6,517
3,180
4,000
13,697		 2022
£
226,205
226,205
2022
£
2,506
5,185
3,000
-
10,691

11 Creditors: liabilities falling due within one year

12 Pension commitments

During the year employer’s pension contributions totalling £4,121 (2022: £3,269) were payable to defined contribution personal pension schemes. Pension contributions of £807 were owing at the balance sheet date (2022: £623).

13 Funds

During the year the movements in the charity's funds were as follows:

General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Ukraine/Poland
Hardship
Aggregate of funds		 Opening
balance
2023
£
384,103
384,103
-
800
800
384,903		 Incoming
resources
2023
£
327,306
327,306
7,355
1,500
8,855
336,161		 Outgoing
resources
2023
£
(301,063)
(301,063)
(12,126)
(650)
(12,776)
(313,839)		 Transfers
in the year
2023
£
(6,282)
(6,282)
4,771
1,511
6,282
-		 Gains and
losses
2023
£
-
-
-
-
-
-		 Closing
balance
2023
£
404,064
404,064
-
3,161
3,161
407,225

Page 14

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

13 Funds (continued)

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year the movements in the charity's funds w
Opening
balance
2022
£
General Unrestricted Funds
369,183
Total Unrestricted Funds
369,183
Restricted Funds
Christians Against Poverty
-
Ukraine/Poland
-
Hardship
1,000
1,000
Aggregate of funds
370,183		 ere as follows:
Incoming
resources
2022
£
300,484
300,484
-
6,335
1,450
7,785
308,269		 General
Designated
funds
funds
£
£
164,131
-
4,422
-
249,208
-
(13,697)
-
404,064
-
Outgoing
Transfers
resources
in the year
2022
2022
£
£
(280,295)
(5,269)
(280,295)
(5,269)
(3,161)
3,161
(8,442)
2,107
(1,650)
-
(13,254)
5,269
(293,549)
-
Unrestricted Funds		 Restricted
funds
£
-
-
3,161
-
3,161
Gains and
losses
2022
£
-
-
-
-
-
-
-		 2023
£
164,131
4,422
252,369
(13,697)
407,225
Closing
balance
2022
£
384,103
384,103
-
-
800
800
384,903

Page 15

DARTFORD COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2023

13 Funds (continued)

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year		 General
Designated
funds
funds
£
£
166,355
-
3,034
-
225,405
-
(10,691)
-
384,103
-
Unrestricted Funds		 Restricted
funds
£
-
-
800
-
800		 2022
£
166,355
3,034
226,205
(10,691)
384,903

The Christians Against Poverty (CAP) Fund is in support of a local community CAP debt centre.

The Hardship Fund is for the support of people known to the church who are experiencing considerable financial hardship

The Ukraine/Poland Fund was to support a trip to Poland with supplies for Ukranian refugees

14 Transactions with related parties

During the year the charity:

Except as disclosed in note 7 'Analysis of staff costs', there have been no other transactions with related parties during the year.

Page 16

DARTFORD COMMUNITY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 AUGUST 2023

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 General
Designated
2023
2023
£
£
309,630
-
16,796
-
881
-
327,306
-
301,063
301,063
-
26,243
-
(6,282)
-
19,961
-
384,103
-
404,064
-
Unrestricted funds		 Restricted
2023
£
8,855
-
-
8,855
12,776
12,776
(3,921)
6,282
2,361
800
3,161		 Total
2023
£
318,485
16,796
881
336,161
313,839
313,839
22,322
-
22,322
384,903
407,225		 General
Designated
2022
2022
£
£
285,624
-
14,830
-
30
-
300,484
-
280,295
-
280,295
-
20,189
-
(5,269)
-
14,920
-
369,183
-
384,103
-
Unrestricted funds		 Restricted
2022
£
7,785
-
-
7,785
13,254
13,254
(5,469)
5,269
(200)
1,000
800		 Total
2022
£
293,409
14,830
30
308,269
293,549
293,549
14,720
-
14,720
370,183
384,903

Page 17