## **Dun Fell Christian Trust**
**Registration number: 510095 Annual Report and Financial Statements 31 December 2020**
## **Dun Fell Christian Trust**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' report|2|
|Trustees' responsibilities|4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8|
## **Dun Fell Christian Trust**
## **Reference and Administrative Details**
|**Charity name**|Dun Fell Christian Trust||
|---|---|---|
|**Charity registration number**|510095||
|**Principal office**|Knock Christian Centre||
||Knock||
||APPLEBY||
||CA16 6DL||
|**Registered office**|Knock Christian Centre||
||Knock||
||APPLEBY||
||CA16 6DL||
|**Trustees**|K M Dickinson||
||A W Stobart||
||D T Stobart||
||P Wildsmith, Chairman||
||M Cooper||
||D R Hambler, Treasurer||
||P Thomas||
||Rev J Polkinhorn|(appointed 22 August 2020)|
|**Accountant**|Dodd & Co Limited||
||FIFTEEN Rosehill||
||Montgomery Way||
||Rosehill Estate||
||CARLISLE||
||CA1 2RW||
|**Independent examiner**|Martin Ward FCA||
||Dodd & Co Limited||
||Chartered Accountants||
||FIFTEEN Rosehill||
||Montgomery Way||
||Rosehill Estate||
||CARLISLE||
||CA1 2RW||
Page 1
## **Dun Fell Christian Trust**
## **Trustees' Report for the Year Ended 31 December 2020**
The trustees present their report and the financial statements for the year ended 31 December 2020. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## _Charity Status_
The Dun Fell Christian Trust (“the Trust”) is an unincorporated association and is governed by a Declaration of Trust dated 14 May 1980. It obtained charitable status in England on 17 June 1980.
## _Recruitment and Appointment of Trustees_
The power of appointing new trustees is vested in the trustees for the time being. New trustees require a 75% majority vote in order to be appointed, while existing trustees need only a simple majority in order to be removed. Trustees must have affirmed agreement to the Doctrinal Basis of the Trust. Thereafter, the aim is to have a mix of experience and skills. The trustees who served during the year and up to the date of this report are listed on page 1 _._ We continue to look out for new trustees, especially local ones - Christians with relevant expertise who have the time and commitment to be actively involved in the work. The Trustees meet at least three times a year. They give their time voluntarily and receive no benefits from the charity.
We were delighted to welcome Judy Polkinhorn as a new trustee. As a retired minister and former chief executive of a large Christian organisation she has much wisdom and experience to offer.
## **Objectives and activities**
The principal activity of the Trust is (a) the advancement and propagation of the Christian Faith, and (b) the establishment assistance and support of charitable organisations and activities for the promotion of Christian missionary educational and evangelistic work. Within these objects, the trustees believe the thrust of their work should be facilitating the evangelisation and spiritual growth of young people.
## **Achievements and performance**
Our main activities undertaken to further our charitable purposes for the public benefit are described in this section.
The trust owns and maintains the Knock Christian Centre (“KCC”) which has a unique position at the foot of the Pennine Fells. It is a 70-bed self-catering facility, used most weekends in the year, during school holidays, and also during some mid-week periods. Each year we have visitors who live in Cumbria itself. However, most groups, the majority of which are church based, come from the larger conurbations within 100 mile radius of the Centre – Tyneside, Teesside, Greater Manchester and Merseyside.
In 2020 the centre was significantly affected by Covid 19 being the subject of closure for much of the year under Covid 19 regulations. We are grateful for the various grants which were provided to us via Eden District Council which met our expenses whilst we had to be closed. We ended the year hoping for an improvement in the Covid 19 national picture (to coincide with the vaccination roll-out) and in consequence the ability to open and for groups to operate safely from our centre.
In view of our reduced income from groups we sought to keep costs on improvements/maintenance at the centre to a minimum. The reduced numbers attending also cut down on our utility expenditure. With ongoing maintenance tasks needed we did not think it appropriate to place our wardens on furlough and so they have spent significant amounts of time in internal redecoration which was much needed and a significant improvement at minimal cost.
We have been given some thought to future needs at the building and have spent some time considering the possibilities of refurbishment or rebuilding of the centre to meet future needs including obtaining some architects plans and liaising with the local planning authorities. These discussions will remain ongoing into 2021.
Several years ago we decided in principle to convert from an unincorporated association into a Charitable Incorporated Organisation. At that time only a newly-formed charity could become a CIO, but now it is open to existing charities to do so. We have engaged solicitors to draft a new constitution and make the necessary application to the charity commission for registration. We anticipate this being concluded shortly.
On renewal of our insurance for the Centre in June 2017, the insurers insisted on the inclusion of a condition about the operation of the climbing wall that we would not have been able to fulfil. Consequently, the climbing wall remains out of action.
Page 2
Dun F*ll Christian Trust
Trustees. Report for the Year Ended 31 D¢¢embfrr 2020
Bow Bell Cottage, an attra¢tive Stone-buill house in Knock village, was bought in 2(X)g as a home for the wardens.
We knew 81 the lime of purchase the property would need some improvement, as well as ongoing maintenance. In
autumn 2017 it was given a new Toof and fijrther impiovements have been made to the kitchen and bathroom and to
seek to minimise condensation.
The Centre continues to be highty regarded and, pnor to the Covid 19 situation, was in good demand as shown by the
number of bookings, and the complimentary comments made by those who use it. Many groups report that their visits
have been limes of spirilual blessing and refreshment, and this is a gieat encouragement to th8 Trustees and
Wardens. We antiapale this continuing once the pandemic is under ¢ontrol and the centre may be used safety.
infomation about KCC and the farylities it offers can ba found on our website
us
Financial review
The worfK of the Trust is finanf*d partly by feè income and partly by grft income along with renewal heat incentive and,
this year, Covid 19 rdated government grants. Total ineome in the year under review was £35,669 which £13.837
was fee in(y)me and £4,199 weTe grfts. The Trust doès not engage in fundraising activrties_ The total reseNes at the
year 8nd were £658,677. all being unTestricted funds.
Free R¢seNes Policy
The acwmmodalion and orounds eomprising the Centre are the means by which the TTUSt achie$ ils objects and
are the principal source of the income of the Trust and the principal object of its expenditure. In Decernbèr 2015 a
professional valualion assessed the rebuild costs of the Centre, including necessary consents and professional fees,
as £850,000. The Trustees. aim is to keep the Cenlre available for (upatIOn throughout the year, and to maintain
the fabric and improve the facilities year on year. An emergency or major repair which necessrtatès temporary closure
of the Centre will involve loss of fee income without a compensating reduction in ovethead expenditure. Further,
major renewal or impTovement will almost certainly require ftjnding from moni8s other than Current fee income. There
is no sinking fund 01 extraordinary repair fund in place. With these wnsiderations in mind the Trustee8 have resolved
to keep at least £15OK in reserve. At 31 Dec8mber 2020 free reserves stood at £197,444.
Plans for future riods
We shall continue our work of providing and improving the accommodation at Knock as a means of promoting the
Christian faith. During the next twelve months we hope to take decisions about Tedevelopmenl or refurbishment
possibilib"es, subject to funding.
ApprovÉd by the Trustees on 27 October 2021 and signed on their behaKby'.
D R Hambl8r
Trustee
Page 3
## **Dun Fell Christian Trust**
## **Trustees' Responsibilities in relation to the Financial Statements**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection fraud and other irregularities.
Page 4
## **Independent Examiner's Report to the Trustees of**
## **Dun Fell Christian Trust**
I report on the accounts of the charity for the year ended 31 December 2020, which are set out on pages 6 to 14.
Your attention is to drawn to the fact that the Charity has prepared the financial statements in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has since been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
## **Respective responsibilities of trustees and examiner**
The Charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Martin Ward FCA Dodd & Co Limited Chartered Accountants
FIFTEEN Rosehill Montgomery Way Rosehill Estate CARLISLE CA1 2RW
27 October 2021
Page 5
## **Dun Fell Christian Trust**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
||||**Unrestricted**||**Total Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|---|---|
||||**Funds**||**2020**||**2019**|
||**Note**||**£**||**£**||**£**|
|**Income and endowments from:**||||||||
|Donations and legacies|2||15,533||15,533||3,230|
|Investments|3||939||939||1,549|
|Charitable activities|4||19,197||19,197||49,297|
|Total income|||35,669||35,669||54,076|
|||||||||
|**Expenditure on:**||||||||
|Charitable activities|||46,264||46,264||62,911|
|Total expenditure|||46,264||46,264||62,911|
|Net movements in funds|||(10,595)||(10,595)||(8,835)|
|**Reconciliation of funds**||||||||
|Total funds brought forward|||669,272||669,272||678,107|
|Total funds carried forward|||658,677||658,677||669,272|
The notes on pages 8 to 14 form an integral part of these financial statements.
Page 6
Dun F•ll Christian Trust
Balance Sheet as at 31 December 2020
2020
2019
Fixed assets
Tangiblè assets
461.233
464,280
Cuffent assets
DebtOT8
Cash at bank and in hand
12
5,265
196,546
201,811
1,683
210,264
211,947
Crgdttors.. Amounts falling due within one
year
13
14,%n
{6,955}
Net current assets
197.444
204,992
Net assets
658.677
669.272
The funds ofthe charity:
Unrestricted funds
Unrestricted income funds
658,677
669,272
Total charity funds
The finanaal statements have been prepared in acry)rdan the Finan¢ial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021.
658,677
669.272
Approved by th8 Board on 27 OctobeT 2021 and $igne(l on its behalf by".
D R Hambler
Trustee
The notes on pages 8 to 14 fom an intsgral part of these finanal slalements.
Page 7
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1 Accounting policies**
## **Statement of compliance**
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) rather than the Accounting and Reporting by Charities:Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
## **Basis of preparation**
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
These financial statements have been prepared on a going concern basis. The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Further details of each fund are disclosed in note 16.
## **Income and endowments**
Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
## **Expenditure**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 8
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **Fixed assets**
Individual fixed assets costing £300 or more are initially recorded at cost.
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Freehold interest in land and buildings Not depreciated Fixtures, fittings and equipment 10% reducing balance basis
The freehold interest in land and buildings are not depreciated as the trustees maintain the buildings on an regualr basis and feel this protects the carrying value of the asset. The trustees also review the property for any impairment on an annual basis.
## **Cash and Cash Equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Pensions**
The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.
## **2 Donations and legacies**
||**Unrestricted**||**Total Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**||**2020**||**2019**|
||**£**||**£**||**£**|
|**Donations and legacies**||||||
|Donations|4,199||4,199||3,230|
|**Grants**||||||
|Eden District Council|11,334||11,334||-|
|||||||
||15,533||15,533||3,230|
|||||||
All of the donations and legacies income in 2019 related to unrestricted funds.
## **3 Investments**
||**Unrestricted**||**Total Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**||**2020**||**2019**|
||**£**||**£**||**£**|
|Wayleave|66||66||32|
|Interest on cash deposits|873||873||1,517|
||939||939||1,549|
|||||||
All investment income in 2019 related to unrestricted funds.
Page 9
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **4 Charitable activities**
||**Unrestricted**||**Total Funds**|**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
||**Funds**||**2020**||**2019**|
||**£**||**£**||**£**|
|**Knock Christian Centre**||||||
|Rental income|13,837||13,837||42,038|
|Renewable Heat Incentive|5,360||5,360||7,259|
|||||||
||19,197||19,197||49,297|
|||||||
All of the income from charitable activities in 2019 related to unrestricted funds.
## **5 Total resources expended**
||**Knock**|||||
|---|---|---|---|---|---|
||**Christian**||**Total**||**Total**|
||**Centre**||**2020**||**2019**|
||**£**||**£**||**£**|
|**Direct costs**||||||
|Employment costs|10,056||10,056||8,789|
|Rates and water|2,122||2,122||3,449|
|Light, heat and power|7,261||7,261||12,217|
|Insurance|3,397||3,397||3,362|
|Repairs and maintenance|11,437||11,437||27,377|
|Telephone|194||194||169|
|Office expenses|72||72||360|
|Waste disposal|501||501||1,231|
|Accountancy fees|1,462||1,462||1,064|
|Independent examiner's fee|600||600||600|
|Legal and professional fees|6,115||6,115||908|
|Depreciation of fixtures and fittings|3,047||3,047||3,385|
||46,264||46,264||62,911|
|||||||
All of the expenditure in 2019 related to unrestricted funds.
## **6 Governance costs**
||**2020**||**2019**|
|---|---|---|---|
||**£**||**£**|
|Accountancy fees|1,462||1,164|
|Independent examiner's fee|600||600|
|Legal and professional fees|6,115||908|
||8,177||2,672|
|||||
Page 10
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **7 Trustees' remuneration and expenses**
No trustees received any remuneration or expenses during the year (2019: £0).
## **8 Net income**
Net income is stated after charging:
||**2020**||**2019**|
|---|---|---|---|
||**£**||**£**|
|Depreciation of owned assets|3,047||3,385|
|Accountancy fees|1,462||1,064|
|Independent examiner's fee|600||600|
|||||
## **9 Employees' remuneration**
The monthly average number of persons (including senior management) employed by the charity during the year was as follows:
||**2020**||**2019**|
|---|---|---|---|
||**No.**||**No.**|
|Charitable activities|2||2|
|||||
|The aggregate payroll costs of these persons were as follows:||||
||**2020**||**2019**|
||**£**||**£**|
|Wages and salaries|9,456||8,789|
|Other pension costs|600||-|
||10,056||8,789|
|||||
No employee received emoluments of more than £60,000 during the year (2019 - No. 0).
Page 11
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **10 Taxation**
The registered charity is exempt from taxation on income and gains.
## **11 Tangible fixed assets**
|||**Freehold**||**Fixtures,**|**Fixtures,**|||||
|---|---|---|---|---|---|---|---|---|---|
|||**interest in land**||**fittings and**||||||
|||**and buildings**||**equipment**|||||**Total**|
|||**£**||**£**|||||**£**|
||**Cost**|||||||||
||As at 1 January 2020 and 31 December 2020|433,814||121,479|||||555,293|
||**Depreciation**|||||||||
||As at 1 January 2020|-|||91,013||||91,013|
||Charge for the year|-|||3,047||||3,047|
||As at 31 December 2020|-|||94,060||||94,060|
||**Net book value**|||||||||
||As at 31 December 2020|433,814|||27,419||||461,233|
||As at 31 December 2019|433,814|||30,466||||464,280|
|**12**|**Debtors**|||||||||
|||||**2020**|||||**2019**|
|||||**£**|||||**£**|
||Other debtors||||483||||483|
||Prepayments and accrued income||||4,782||||1,200|
||||||5,265||||1,683|
|||||||||||
|**13**|**Creditors: Amounts falling due within one year**|||||||||
|||||**2020**|||||**2019**|
|||||**£**|||||**£**|
||Accruals and deferred income||||4,367||||6,955|
## **14 Pension scheme**
## **Defined contribution pension scheme**
The charity operates a defined contribution pension scheme. The pension cost charge for the period represents contributions payable by the charity to the scheme and amounted to £600 (2019 - £nil).
There were no outstanding or prepaid contributions at either the beginning or end of the financial year.
Page 12
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **15 Related parties**
## **Controlling entity**
The charity is controlled by the trustees.
## **16 Analysis of funds**
|||||||||**At 31**|
|---|---|---|---|---|---|---|---|---|
||**At 1 January**|||**Incoming**|||**Resources**|**December**|
|||**2020**||**resources**|||**expended**|**2020**|
|||**£**||**£**|||**£**|**£**|
|**General Funds**|||||||||
|Unrestricted income fund||669,272||35,669|||(46,264)|658,677|
|**Prior period**|||||||||
|||**At 1**
**January**
**2019**||**Incoming**
**resources**|||**Resources**
**expanded**|**At 31**
**December**
**2019**|
|||**£**||**£**|||**£**|**£**|
|**General Funds**|||||||||
|Unrestricted income fund||678,107||54,076|||(62,911)|669,272|
Page 13
## **Dun Fell Christian Trust**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
_......... continued_
## **17 Net assets by fund**
|||**Unrestricted**||**Total Funds**|**Total Funds**|
|---|---|---|---|---|---|
|||**Funds**||**2020**|**2019**|
|||**£**||**£**|**£**|
|Tangible assets||461,233||461,233|464,280|
|Current assets||201,811||201,811|211,947|
|Creditors: Amounts falling due within one year||(4,367)||(4,367)|(6,955)|
|Net assets||658,677||658,677|669,272|
|**Prior period**||||||
|||**Unrestricted**||**Total Funds**|**Total Funds**|
|||**Funds**||**2019**|**2018**|
|||**£**||**£**|**£**|
|Tangible assets||464,280||464,280|467,665|
|Current assets||211,947||211,947|220,047|
|Creditors: Amounts falling due within one year||(6,955)||(6,955)|(9,605)|
|Net assets||669,272||669,272|678,107|
Page 14