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2021-12-31-accounts

Charity No. 527184

DAUGHTERS OF DIVINE CHARITY

ST JOSEPH'S CONVENT CHESTERFIELD

TRUSTEES' REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31ST DECEMBER 2021

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Contents

3 - 6 Report of the Trustees
7 Independent Examiner's Report
8 Statement of Financial Activities
9 Balance Sheet
10 - 16 Notes forming part of the Financial Statements
Trustees Maria Cirko (Sr M Jacinta)
Annie Maguire (Sr M Catherine)
Kathleen Muriel Prentice (Sr M Thomas More)
Diana Judith Ridler (Sr M Francis)
Provincial Superior Danuta Wloczka
Head Office St Josephs Convent
42 Newbold Road
Chesterfield
Derbyshire
S41 7PL
Bursar Annie Maguire (Sr M Catherine)
Nursery Manager Jessica Hosmer
Charity Registration Number 527184
Independent Examiner Helena Wilkinson FCA DChA
Price Bailey
Anglia House
6 Central Avenue
St Andrews Business Park
Thorpe St Andrew
Norwich
NR7 0HR
Solicitors Banner Jones
24 Glumangate
Chesterfield
Derbyshire
S40 1UA
Principal Bankers National Westminster Bank PLC
PO Box 13
5 Market Place
Chesterfield
Derbyshire
DE1 3PJ

2

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report for the year ended 31st December 2021 under the Charities Act 2011 together with the financial statements of the Charity for the year and confirm that the latter complies with the requirements of the Act, the Trust Deed and the Statement of Recommended Practice - Accounting and Reporting by Charities 2019.

REFERENCE AND ADMINISTRATIVE INFORMATION

The Daughters of Divine Charity is an international religious congregation divided into twelve separate Provinces. The English Province is administered by the Provincial Superior together with a Council consisting of four councillors. The Council is elected by the members of the Province for a term of four years.

The financial statements accompanying this report are the financial statements of the charitable trust on which the assets of St Joseph's Convent, Chesterfield, being part of the English Province, are held. The trust is governed by a Trust Deed dated 6th July 1965 and is registered with the Charity Commission, Charity Registration No. 527184.

Trustees

Maria Cirko (Sr M Jacinta) Annie Maguire (Sr M Catherine) Kathleen Muriel Prentice (Sr M Thomas More) Diana Judith Ridler (Sr M Francis)

Key Executives

The Provincial Superior Danuta Wloczka (Sr M Danuta) The Sister Superior/Bursar Annie Maguire (Sr M Catherine) The Nursery Manager Jessica Hosmer

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing Document

The Charity is governed by the provisions of the Trust Deed dated 6th July 1965.

Governing Body

The Charity has four Trustees. The Provincial Superior and two members constitute the Provincial Council. The power of appointing new Trustees rests with the Provincial Superior.

Organisational Management

The Provincial Council headed by the Provincial Superior determine the general policy of the Charity and review its overall management and control for which they are legally responsible. The day to day management of the School is delegated to the Nursery Manager.

Risk Assessment

The Trustees have appointed a working group to review the risks to which the Charity is exposed. To date they have reported that there are no major risks that have been identified that have not already been dealt with by the management controls that the Trustees already have in place. The working group will continue its work; meeting on a regular basis to ensure the Charity assess and controls the risk that it is exposed to.

3

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

OBJECTIVES AND PRINCIPAL ACTIVITIES

The Charity's Trust Deed states that the Trust's principal objectives are the advancement of and support for the charitable work being carried on by the Congregation, the advancement of religious education or such charitable work as the Trustees think fit in support of the Roman Catholic Religion, with the approval of the Provincial Superior.

Policy

In fulfillment of the objectives of the Trust it is the policy of the Charity to undertake a range of charitable activities. There have been no material changes in policy during the last year however at the invitation of the Bishop of Salford the Charity has now established a House (Mother Most Admirable) in Rochdale in furtherance of its objectives.

  1. Education

The Charity owns the Freehold Land and Buildings which comprise the St Joseph's Little Scholars Nursery School which it operates as an independent fee paying nursery.

Members of the Congregation work in the School as unpaid teachers and welfare assistants. The English Province relies heavily on Members from Overseas Provinces (e.g. Bosnia ) visiting to carry out these functions.

  1. Social and Pastoral Care

Members of the Congregation undertake work within the community and parish, by providing family support and giving religious and material support to those in need, in conjunction with the parish priest and Bishop.

  1. Missions

The English Province supports the establishment and running of overseas missions by the Congregation, with fundraising and social events.

The objective, the advancement of the Roman Catholic Religion, permeates all the work of the members of the Congregation.

Public Benefit Statement

The trustees have had due regard to the Charity Commission guidance on public benefit. They confirm that the activities of the charity are in line with this guidance. The trustees feel that they have provided benefit to the public by providing pastoral care to those in need as well as facilities for use by the local community and residents.

Fundraising

The charity understands its duty to protect the public, including vulnerable people, from unreasonably intrusive or persistent fundraising approaches and undue pressure to donate, but does not currently fundraise from the public or use any internal fundraisers or external fundraising agencies for either telephone or face-to-face campaigns and received no fundraising complaints during the year.

4

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

REVIEW OF ACHIEVEMENTS AND PERFORMANCE FOR THE YEAR

Operational Performance

During the year the Congregation was active in the areas detailed. A summary of major developments follows:

  1. Education

St Joseph's Little Scholars Nursery School has had another successful year. The average number of day pupils during the year was:

----- Start of picture text -----
2021 2020
Nursery 52 41
----- End of picture text -----

  1. Social and Pastoral care

Support was provided to families, with religious and material support given to those in need.

  1. Missions

A jumble sale took place once a month in the Church Hall, to raise funds for the Congregation and the overseas missions.

FINANCIAL REVIEW AND RESULTS FOR THE YEAR

The Statement of Financial Activities set out on Page 8 shows that the net expenditure for the year was £14,256 (2020: £14,184).

At the end of the year the total funds of the Congregation were £895,939. Of this sum £620,466 represents fixed assets needed for the work of the Congregation.

The remaining balance of £275,473 is considered by the Trustees to reflect the true 'free reserves' position of the Charity.

Reserves are held for the following reasons:

  1. To provide a sound financial base to support the future activities of the Congregation. A target of three months running costs has been set, which equates to £65,861 for the year ended 31 December 2021.

  2. To provide for the future care and support of the older members of the Congregation. The Province currently has twelve members and the average age of the congregation remains high.

The Trustees consider the current level of reserves to be appropriate given the above policy.

5

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Investment powers policy and objectives

Under the Order's Trust Deed there are no limitations in the Trustees' powers of investment.

The Trustees have considered the most appropriate policy for investing funds and concluded that holding monies in bank deposit accounts and short term bonds meets the requirement to generate income whilst minimising risk and maintaining liquidity. Given the nature of these investment the Trustees consider the return to be satisfactory.

FUTURE PLANS

Our key objectives for the future remain the same as those reported above for this year.

The ongoing development of St Joseph's Little Scholars Nursery School will continue to be the Trustees main objective in order to maximise the use of facilities and resources.

The average age of members of the Congregation remains high with the consequential need to maintain pension provisions for future years.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

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).

The law applicable to charities in England & 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:

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the 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 Congregation and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by the Trustees on

24 Oct 2022

and signed as authorised on their behalf by:

K.M. Prentice

D J Ridler

Sister Kathleen Muriel Prentice (Oct 24, Sr K M Prentice 2022, 2:11pm) Trustee

Sister Diana Judith Ridler (Oct 24, 2022, Sr D J Ridler 3:36pm) Trustee

6

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2021 which are set out on pages 8 to 16.

Responsibilities and basis of report

As the charity’s trustees 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

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:

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.

Helena Wilkinson FCA DChA

PRICE BAILEY LLP Chartered Accountants

Anglia House 6 Central Avenue St Andrews Business Park Thorpe St Andrew Norwich NR7 0HR

Date: 26 October 2022

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DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

INCOME
Note
Donations and legacies
2
Income from charitable activities
3
Investment Income
4
TOTAL INCOME
Expenditure on charitable activities
5
TOTAL EXPENDITURE
Net expenditure for the year
being net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
31 Dec 2021
£
31,697
217,467
25
249,189
263,445
263,445
(14,256)
910,195
895,939		 Unrestricted
Funds
31 Dec 2020
£
88,179
189,291
194
277,664
291,848
291,848
(14,184)
924,379
910,195

All amounts relate to continuing activities of the charity. The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 16 form part of these financial statements.

8

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

BALANCE SHEET AS AT 31ST DECEMBER 2021

Note
FIXED ASSETS
Tangible Fixed Assets
8
CURRENT ASSETS
Debtors & Prepayments
Cash at Bank & in Hand
9
CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR
10
NET CURRENT ASSETS
TOTAL NET ASSETS
FUNDS
Unrestricted Funds:
General		 2021
£
£
620,466
5,166
286,665
291,831
(16,358)
275,473
895,939
895,939
895,939		 2020
£
£
633,074
6,167
286,328
292,495
(15,374)
277,121
910,195
910,195
910,195		 2020
£
£
633,074
6,167
286,328
292,495
(15,374)
277,121
910,195
910,195
910,195
910,195
910,195
910,195

The financial statements on pages 8 to 16 were approved by the Trustees and authorised for issue on 24 Oct 2022 and are signed on their behalf by:

K.M. Prentice

D J Ridler ~~……………………………………~~ .. …………………………………….. Sister Kathleen Muriel Prentice (Oct 24, Trustee Sr. K M Prentice Trustee Sr. D J Ridler Sister Diana Judith Ridler (Oct 24, 2022, 2022, 2:11pm) 3:36pm)

Sister Kathleen Muriel Prentice (Oct 24, Trustee Sr. K M Prentice 2022, 2:11pm)

The notes on pages 10 to 16 form part of these financial statements.

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DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 ACCOUNTING POLICIES

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1.1 BASIS OF ACCOUNTING

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give us 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) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from April 2005 which has since been withdrawn.

Daughters of Divine Charity, Chesterfield 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 note(s).

The charity, being small in size, has used the exemption provided by Charities SORP (FRS 102) under which it is not required to include a cashflow statement as part of the financial statements.

The accounts are prepared in pounds sterling and have been rounded to the nearest pound.

1.2 GOING CONCERN

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. With regard to the following year, the most significant areas of uncertainty of the charity are the level of donation income and numbers of pupils to the school which is needed to cover the cost of the charity.

At 31 December 2021 net current assets amounted to £275,473.

The Trustees have considered the period of 12 months from the balance sheet date and have concluded that the company will receive sufficient funds to continue for the foreseeable future.

Based on the above the Trustees' consider it appropriate to prepare the financial statements on the going concern basis.

1.3 FUND ACCOUNTING

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

10

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (continued)

1.4 INCOME

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Nursery fees receivable are accounted for in the period in which the relevant services are provided and are stated net of any bursaries and allowances.

Donations, grants and gifts are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income is deferred and not recognised until it is probable that those conditions will be fulfilled in the reporting period.

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable

1.5 DIRECT AND OVERHEAD EXPENDITURE

Direct charitable expenditure consists of all expenditure directly relating to the objects of the Charity. Certain central costs which cannot be directly apportioned are allocated between direct charitable expenditure and governance costs on the basis of the Trustees' estimate of the time spent on the relevant functions. Supplies of games equipment, books, stationery and sundry materials are written off to the Statement of Financial Activities as soon as the expenditure is incurred.

Grants are made at the discretion of the Trustees.

Governance costs comprise the costs of running the charity including audit, any legal or professional advice and all costs of complying with constitutional and statutory requirements such as the cost of preparing statutory accounts.

Irrecoverable VAT is included with the category of expense to which it relates.

1.6 FINANCIAL INSTRUMENTS

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

The financial assets of the charity include cash at bank and the school fees debtors. Prepayments are not considered a financial asset. The financial liabilities of the charity include accruals and other creditors.

11

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (continued)

1.7 FIXED ASSETS

The freehold land and buildings remain in constant use in furtherance of the Congregations's charitable objectives and are properly maintained to standards that enable the Trustees to conclude that the residual value of the property exceeds the book value.

Tangible Fixed assets are stated at cost or valuation less depreciation.

Depreciation is provided at rates calculated to write off the cost fixed assets, less their estimated residual value, over their expected economic useful lives on the following basis:

Land Nil Buildings 2% straight line Furniture & Fittings 10% reducing balance Motor Vehicles 25% reducing balance

Assets donated for use by the charity are recognised as income when receivable and capitalised at their open market value.

Items costing less than £250 are written off as an expense as acquired.

1.8 DEBTORS

Debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 CASH AT BANK AND IN HAND

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 CREDITORS

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any discounts due.

1.11 PENSIONS

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 12. The costs of the defined contribution scheme are included with the associated staff costs and allocated therefore to raising funds, charitable activities, support and governance costs and charged to the unrestricted funds of the charity.

12

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

2 INCOME FROM DONATIONS AND LEGACIES

Donations
Legacy donated by the Sisters
Fees
Salaries and pensions donated by the Sisters
3 INCOME FROM CHARITABLE ACTIVITIES
Nursery fees receivable
4 INVESTMENT INCOME
Bank interest		 2021
£
530
-
22,840
8,327
31,697
2021
£
217,467
2021
£
25		 2020
£
1,163
79,216
-
7,800
88,179
2020
£
189,291
2020
£
194

5 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

2021 Expenditure
Note
Charitable Activities
School
Direct Running Costs
Premises and Equipment
Support Costs
Province and Communities
Missions and Charitable Grants
5
2020 Expenditure
Charitable Activities
School
Direct Running Costs
Premises and Equipment
Support Costs
Province and Communities
Missions and Charitable Grants		 Staff
2021
Costs
Other
Depreciation
Total
£
£
£
£
173,272
42,596
-
215,868
-
6,081
12,263
18,344
-
13,535
345
13,880
173,272
62,212
12,608
248,092
-
14,465
-
14,465
-
888
-
888
173,272
77,565
12,608
263,445
Staff
2020
Costs
Other
Depreciation
Total
£
£
£
£
138,867
38,464
-
177,331
-
8,624
12,289
20,913
-
13,307
460
13,767
138,867
60,395
12,749
212,011
-
7,008
-
7,008
-
72,829
-
72,829
138,867
140,232
12,749
291,848

13

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES (continued)

Support costs comprise:
Printing, Postage & Stationary
Telephone
Motor & Travel
Bank Charges
Depreciation
Bad Debts
Professional Fee
Independent examination fee
Missions and Charitable Grants comprise:
Grant to the Daughters of Divine Charity, Uganda
Donation to Swaffham Community
Sundry Grants		 2021
£
46
1,187
9,264
288
345
-
830
1,920
13,880
2021
£
580
-
308
888		 2020
£
39
1,050
8,209
245
460
-
830
2,934
13,767
2020
£
959
71,500
370
72,829

6 ANALYSIS OF STAFF COSTS AND KEY MANAGEMENT PERSONNEL

Wages and salaries
Social security costs
Pension costs
The average number of employees in the year was:
- School teachers
- Other		 2021
£
168,046
2,953
2,273
173,272
14
2
16		 2020
£
136,019
1,256
1,592
138,867
12
2
14

No employees received employee benefits excluding pension contributions over £60,000 (2020: £Nil).

The charity considers that the key management personnel comprise the trustees and the senior management team.

The total employee benefits of the key management personnel of the charity were £26,266 (2020: £25,204).

As members of the Congregation, the four Trustees' living expenses during the year, amounting to £5,786 (2020: four trustees totalling £5,221) were borne by the charity. The Trustees received no remuneration or other benefits or reimbursement of expenses in connection with their duties as Trustees during the year (2020: £Nil).

14

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7
NET EXPENDITURE
Net expenditure is stated after charging:
Depreciation
Independent examiners fees
8
TANGIBLE FIXED ASSETS
Cost
At start and end of year
Depreciation
At start of year
Charge for the year
At end of year
Net book value at the end of the year
Net book value at the start of the year		 2021
2020
£
£
12,608
12,749
1,800
1,750
Freehold
Furniture
Land and
and
Motor
Buildings
Equipment
Vehicles
Total
£
£
£
£
901,585
54,785
13,788
970,158
272,207
52,469
12,408
337,084
12,032
231
345
12,608
284,239
52,700
12,753
349,692
617,346
2,085
1,035
620,466
629,378
2,316
1,380
633,074

The cost of depreciable assets included in freehold land and buildings at 31 December 2021 is £601,585 (2020: £601,585).

9 DEBTORS

School Fees
Prepayments		 2021
£
81
5,085
5,166		 2020
£
1,032
5,135
6,167

15

DAUGHTERS OF DIVINE CHARITY, CHESTERFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals
Other creditors
Pension Contributions
Taxation and social security		 2021
£
5,030
8,932
350
2,046
16,358		 2020
£
5,004
8,932
419
1,019
15,374

11 RELATED PARTY TRANSACTIONS

During the year the charity made a donation of £NIl (2020: £71,500) to Daughters of Divine Charity Swaffham. Daughters of Divine Swaffham and Daughters of Divine Chesterfield are related parties as together, they constitute the English Province. The English Province is administered by the Provincial Superior together with a Council consisting of 3 councillors.

These financial statements are also consolidated into the financial statements of Daughters of Divine Charity Swaffham as this charity controls Daughters of Divine Charity Chesterfield.

12 PENSIONS

The charity operates a defined contribution pension scheme. The total pension cost in the year was £2,273 (2020: £1,592). The amount due to the scheme at the year end was £350 (2020: £419)

16