**REGISTERED CHARITY NUMBER: 519110**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
## **FOR**
## **FRIENDS OF DURHAM CATHEDRAL**
Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
**FRIENDS OF DURHAM CATHEDRAL**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|14|
|**Detailed Statement of Financial Activities**|15|to|16|
## **FRIENDS OF DURHAM CATHEDRAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
Friends of Durham Cathedral was founded in 1933. It was registered as a Charity, number 519110, on 24 July 1987. Its Governing Constitution, adopted by members at the Annual General Meeting held on 6 June 1987, was revised at the Annual General Meeting held on 1 June 1991, with a further minor revision that was approved at the Annual General Meeting held on 1 June 2019. The objects of the charity currently are:
- to promote for the benefit of the public the preservation, repair and maintenance of the fabric, curtilage and the precincts of Durham Cathedral and its library, together with any other property thereof, as buildings of architectural and historical interest, and the provision of support for its worship and music and in purchasing, acquiring, restoring or otherwise providing such furniture, fittings and structures and chattels for the interior, exterior and in the curtilage and precinct as may be desirable to continue the cathedral's work in relation to its worship, music, history and education.
As the 1991 revision of the Constitution envisaged, the greatest part of the incoming resources of the charity is generated by membership subscriptions, donations, bequests and grants from other charitable organisations. Other income results from concerts and other social occasions, and from the sale of goods.
In view of the objects of the charity its Trustees work closely with the Chapter of Durham Cathedral, and the grants proposed to an Annual General Meeting are for projects which feature in Chapter's strategic plans and which have been commended to the Trustees.
## **ACHIEVEMENT AND PERFORMANCE**
Covid has continued to severely curtail social activities however members subscriptions have largely held up assisted by a modest uplift in legacies.
Resumption of Cathedral activities has improved timeliness of payment of Grants which we reported as significantly outstanding in 2020 accounts.
Our reserves remain comfortably in excess of commitments to outstanding Grants and financial position enables us to continue to provide additional support to the Cathedral in future.
## **FINANCIAL REVIEW**
We still hold significant funds largely due to the monies held at M & G and sufficient to enable us to, once more, provide substantial grant monies to the Cathedral.
## **FUTURE PLANS**
We are continuing to liaise with the Cathedral Development team to generate an increased public awareness for the Cathedral and possible involvement which we are hoping will increase our membership and we are already seeing signs of progress. Events and excursions are held throughout the year which prove very popular with members and new ideas for these functions are continually being sought.
Our grateful thanks must, once again, be given to the unstinting support received by our many volunteers without whom, we would not have the undoubted success these events have had.
Page 1
## **FRIENDS OF DURHAM CATHEDRAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Under the revision of its Constitution in June 1991 and reconfirmed at the revision in June 2019 it was determined that Friends of Durham Cathedral should be administered and managed by an Executive Council, and that the Council should consist of:
- A Chairman, Honorary Secretary, and Honorary Treasurer, each elected at the Annual General meeting for a term of three years and eligible for re-election;
- A maximum of nine members, each elected at the Annual General Meeting for a maximum of three years and eligible for re-election for one further term, after which he/ (she) must stand down for at least one year;
- A Representative of Chapter, appointed by Chapter;
- The Chapter Clerk;
- A maximum of three co-opted members each appointed at the discretion of the Committee for a maximum of three years.
It was also agreed that to further its objectives the Council should establish such sub-committees as were felt necessary. Currently there is a Fund Raising Committee and a Programme and Public Relations Committee.
This structure serves to ensure the continued vitality of the charity, for the members of its sub-committees are drawn from those attending events and social occasions as well as from members of its Executive Council, and are the usual recruiting ground when vacancies occur on the executive Council. Thus those recruited as Trustees already have some experience of the objects and activities of the charity.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
It is the opinion of the trustees that for the financial year ended 31 December 2021 the charity has achieved its objectives.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
519110
## **Principal address**
Friends' Office The College Durham DH1 3EH
## **Trustees**
Ms M H Stamp G F Summerbell W G Bittlestone Canon Dr E D Hunt AP French Dr M Galloway (resigned 29/5/2021) Dr R Wiltsher (resigned 29/5/2021) Ms M Anderson WB Scott Mrs C Scott G Barber Revd Canon M Everitt Mrs M Potter R Tindle S Fitches (resigned 29/5/2021) Mrs C Peacock (appointed 29/5/2021) Mrs C Lightfoot (appointed 29/5/2021) MJD Lightfoot (appointed 29/5/2021)
Page 2
**FRIENDS OF DURHAM CATHEDRAL**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
## **PUBLIC BENEFIT**
From 1 April 2008, section 4 the Charities Act 2006 requires all charities to meet the legal requirement that its aims are for the public benefit. The Trustees confirm that they have complied with the duty to have due regard to the Charity Commission's general guidance on public benefit.
The Charity Commission states that there are two principles to be met in order to show that an organisation's aims are for the public benefit: firstly there must be an identifiable benefit or benefits and secondly that the benefit must be to the public, or a section of the public.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ Mrs C Peacock - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRIENDS OF DURHAM CATHEDRAL**
## **Independent examiner's report to the trustees of Friends of Durham Cathedral**
I report to the charity trustees on my examination of the accounts of Friends of Durham Cathedral (the Trust) for the year ended 31 December 2021.
## **Responsibilities and basis of report**
As the charity 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 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 respect of the Trust 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.
David Holloway FCA DChA Ribchesters, Chartered Accountants Finchale House Belmont Business Park Durham DH1 1TW
Date: .............................................
Page 4
## **FRIENDS OF DURHAM CATHEDRAL**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|Unrestricted
fund
Notes
£
**INCOME AND**
**ENDOWMENTS FROM**
Donations and legacies
2
74,424
Other trading activities
3
9,079
Investment income
4
831
**Total**
84,334
**EXPENDITURE ON**
Raising funds
281
**Charitable activities**
Grants to Durham Cathedral
105,018
Support costs
35,893
**Total**
141,192
Net gains/(losses) on
investments
6,518
**NET**
**INCOME/(EXPENDITURE)**
(50,340)
**RECONCILIATION OF**
**FUNDS**
**Total funds brought forward**
256,969
**TOTAL FUNDS CARRIED**
**FORWARD**
206,629|Restricted
Endowment
funds
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,776
-
3,776
-
88,866
-
92,642|2021
Total
funds
£
74,424
9,079
831
84,334
281
105,018
35,893
141,192
10,294
(46,564)
345,835
299,271|2020
Total
funds
£
61,839
6,405
853
69,097
5,589
108,475
37,350
151,414
(3,601)
(85,918)
431,753
345,835|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **FRIENDS OF DURHAM CATHEDRAL**
## **BALANCE SHEET 31 DECEMBER 2021**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
4,292
Heritage assets
8
1,250
5,542
**CURRENT ASSETS**
Stocks
9
1,174
Debtors
10
4,579
Investments
11
40,722
Cash at bank
156,793
203,268
**CREDITORS**
Amounts falling due within one
year
12
(2,181)
**NET CURRENT ASSETS**
201,087
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
206,629
**NET ASSETS**
206,629
**FUNDS**
13
Unrestricted funds
Endowment funds
**TOTAL FUNDS**|Restricted
Endowment
funds
funds
£
£
-
-
-
-
-
-
-
-
-
-
-
92,642
-
-
-
92,642
-
-
-
92,642
-
92,642
-
92,642|2021
Total
funds
£
4,292
1,250
5,542
1,174
4,579
133,364
156,793
295,910
(2,181)
293,729
299,271
299,271
206,629
92,642
299,271|2020
Total
funds
£
5,272
1,250
6,522
1,455
6,353
123,071
219,663
350,542
(11,229)
339,313
345,835
345,835
256,969
88,866
345,835|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. C Peacock - Trustee
The notes form part of these financial statements
Page 6
**FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Raising funds**
The costs of generating funds comprise the costs associated with trading and events for fundraising purposes.
## **Charitable activities**
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.
## **Governance costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
## **Allocation and apportionment of costs**
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on the basis of time spent.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office furniture
- 15% on reducing balance
## **Heritage assets**
Depreciation is provided at 0% on heritage assets as they are assumed to have an indefinite useful life. These assets are reviewed for impairment
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from tax on its charitable activities.
continued...
Page 7
**FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Endowment funds are those funds which the charity must hold and retain and not spend as income. The income arising is used for charitable purposes and capital gains are retained within the fund.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees' annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **2. DONATIONS AND LEGACIES**
**----- Start of picture text -----**
||||
|---|---|---|
|2021|2020|
|£|£|
|Donations|5,970|10,915|
|Tax recoverable|13,123|6,278|
|Legacies|19,000|5,000|
|Grants|5,000|5,000|
|Subscriptions|29,981|33,346|
|Donated services and facilities|1,350|1,300|
|74,424|61,839|
**----- End of picture text -----**
The charity is grateful to Ribchesters, Chartered Accountants for providing accountancy services to the charity to assist with the preparation of the Annual Report. The value of this service to the charity is estimated at £1,350 (2020: £1,300). The estimated value of these services is recognised within incoming resources as a donation, and an equivalent charge included within accountancy costs.
Grants received, included in the above, are as follows:
**----- Start of picture text -----**
||||
|---|---|---|
|2021|2020|
|£|£|
|Other grants|5,000|5,000|
**----- End of picture text -----**
Included within grants receivable is £4,000 received from The Sir John Priestman Charity Trust.
continued...
Page 8
## **FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **3. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||2021|2020|
||£|£|
|Fundraising events|4,954|652|
|Trading income|4,125|5,753|
||9,079|6,405|
|**INVESTMENT INCOME**
Investment income|2021
£
831|2020
£
853|
## **4. INVESTMENT INCOME**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2021 nor for the year ended 31 December 2020.
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
Endowment
fund
funds
funds
£
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
61,839
-
-
Other trading activities
6,405
-
-
Investment income
853
-
-
**Total**
69,097
-
-
**EXPENDITURE ON**
Raising funds
5,589
-
-
**Charitable activities**
Grants to Durham Cathedral
67,111
41,364
-
Support costs
37,350
-
-
**Total**
110,050
41,364
-
Net gains/(losses) on investments
(5,064)
-
1,463
**NET INCOME/(EXPENDITURE)**
(46,017)
(41,364)
1,463
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
302,986
41,364
87,403|Total
funds
£
61,839
6,405
853
69,097
5,589
108,475
37,350
151,414
(3,601)
(85,918)
431,753|
|---|---|
continued...
Page 9
## **FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
Endowment
fund
funds
funds
£
£
£
**TOTAL FUNDS CARRIED FORWARD**
256,969
-
88,866
**7.**
**TANGIBLE FIXED ASSETS**
Office
Computer
furniture
equipment
£
£
**COST**
At 1 January 2021 and 31 December 2021
18,339
945
**DEPRECIATION**
At 1 January 2021
13,882
130
Charge for year
668
312
At 31 December 2021
14,550
442
**NET BOOK VALUE**
At 31 December 2021
3,789
503
At 31 December 2020
4,457
815
**8.**
**HERITAGE ASSETS**
**MARKET VALUE**
At 1 January 2021 and 31 December 2021
**NET BOOK VALUE**
At 31 December 2021
At 31 December 2020
**9.**
**STOCKS**
2021
£
Stocks
1,174|Total
funds
£
345,835
Totals
£
19,284
14,012
980
14,992
4,292
5,272
Total
£
1,250
1,250
1,250
2020
£
1,455|
|---|---|
continued...
Page 10
## **FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Other debtors
**11.**
**CURRENT ASSET INVESTMENTS**
Listed investments
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**13.**
**MOVEMENT IN FUNDS**
At 1.1.21
£
**Unrestricted funds**
General fund
256,969
**Endowment funds**
Major L and Mrs D Pattison
75,470
The Late Mrs Phyllis Mary Richardson
13,396
88,866
**TOTAL FUNDS**
345,835
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
84,334
(141,192)
**Endowment funds**
Major L and Mrs D Pattison
-
-
The Late Mrs Phyllis Mary Richardson
-
-
-
-
**TOTAL FUNDS**
84,334
(141,192)||2021
£
4,579
2021
£
133,364
2021
£
2,181
Net
movement
in funds
£
(50,340)
1,985
1,791
3,776
(46,564)
Gains and
losses
£
6,518
1,985
1,791
3,776
10,294|2020
£
6,353
2020
£
123,071
2020
£
11,229
At
31.12.21
£
206,629
77,455
15,187
92,642
299,271
Movement
in funds
£
(50,340)
1,985
1,791
3,776
(46,564)|
|---|---|---|---|
continued...
Page 11
**FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **13. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.1.20
£
**Unrestricted funds**
General fund
302,986
**Restricted funds**
Foundation 2020
41,364
**Endowment funds**
Major L and Mrs D Pattison
71,195
The Late Mrs Phyllis Mary Richardson
16,208
87,403
**TOTAL FUNDS**
431,753
Comparative net movement in funds, included in the above are as follows:|Net
movement
in funds
£
(46,017)
(41,364)
4,275
(2,812)
1,463
(85,918)|At
31.12.20
£
256,969
-
75,470
13,396
88,866
345,835|
|---|---|---|
|**Unrestricted funds**
General fund
**Restricted funds**
Foundation 2020
**Endowment funds**
Major L and Mrs D Pattison
The Late Mrs Phyllis Mary Richardson
**TOTAL FUNDS**|Incoming
resources
£
69,097
-
-
-
-
69,097|Resources
expended
£
(110,050)
(41,364)
-
-
-
(151,414)|Gains and
Movemen
losses
in funds
£
£
(5,064)
(46,017)
-
(41,364)
4,275
4,275
(2,812)
(2,812)
1,463
1,463
(3,601)
(85,918)|
|---|---|---|---|
continued...
Page 12
## **FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **13. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Foundation 2020
**Endowment funds**
Major L and Mrs D Pattison
The Late Mrs Phyllis Mary Richardson
**TOTAL FUNDS**|At 1.1.20
£
302,986
41,364
71,195
16,208
87,403
431,753|Net
movement
in funds
£
(96,357)
(41,364)
6,260
(1,021)
5,239
(132,482)|At
31.12.21
£
206,629
-
77,455
15,187
92,642
299,271|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Foundation 2020
**Endowment funds**
Major L and Mrs D Pattison
The Late Mrs Phyllis Mary Richardson
**TOTAL FUNDS**|Incoming
resources
£
153,431
-
-
-
-
153,431|Resources
expended
£
(251,242)
(41,364)
-
-
-
(292,606)|Gains and
Movemen
losses
in funds
£
£
1,454
(96,357)
-
(41,364)
6,260
6,260
(1,021)
(1,021)
5,239
5,239
6,693
(132,482)|
|---|---|---|---|
## **Foundation 2020**
The Foundation 2020 Appeal fund was created to raise money towards the ongoing remedial work to Durham Cathedral.
continued...
Page 13
**FRIENDS OF DURHAM CATHEDRAL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2021**
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2021.
Page 14
**FRIENDS OF DURHAM CATHEDRAL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Tax recoverable
Legacies
Grants
Subscriptions
Donated services and facilities
**Other trading activities**
Fundraising events
Trading income
**Investment income**
Investment income
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Fundraising events
**Charitable activities**
Telephone
Postage and stationery
Donations
Sundries
Contribution to salary
Depreciation
Grants to institutions
**Support costs**
**Management**
Insurance
**Finance**
Bank charges
**Human resources**
Software licences|2021
£
5,970
13,123
19,000
5,000
29,981
1,350
74,424
4,954
4,125
9,079
831
84,334
281
-
281
143
10,111
100
-
21,681
980
105,018
138,033
352
632
544|2020
£
10,915
6,278
5,000
5,000
33,346
1,300
61,839
652
5,753
6,405
853
69,097
339
5,250
5,589
205
10,528
-
49
23,305
917
108,475
143,479
334
712
-|
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
**FRIENDS OF DURHAM CATHEDRAL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Human resources**
**Governance costs**
Accountancy fees
Total resources expended
**Net expenditure before gains and losses**
**Realised recognised gains and losses**
Realised gains/(losses) on programme related
investments
**Net expenditure**|2021
£
1,350
141,192
(56,858)
10,294
(46,564)|2020
£
1,300
151,414
(82,317)
(3,601)
(85,918)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 16