**CHARITY NUMBER:SC043479** ## **DESTINY CHURCH HIGHLANDS SCIO** ## **TRUSTEES REPORT** ## **AND ACCOUNTS** **FOR THE YEAR ENDED 31st December 2022** ## **DESTINY CHURCH HIGHLANDS SCIO** ## **TRUSTEES REPORT** **AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2022** |**CONTENTS**
**Officers & Professional Advisors**
**Trustees' Report**
**Independent Examiners Report**
**Statement of Receipts & Payments**
**Statement of Balances**
**Notes to the Accounts**|**Pages**| |---|---| ||**1**
**2**
**3**
**4**
**5**
**6**| Destiny Highlands ACCOUNTS for year ended 31 Dec 2022.xlsx INDEX ## **Destiny Church Highlands SCIO** ## **ACCOUNTS** ## **For the year ended 31st December 2022** ## **TRUSTEES** ## **PRINCIPAL CONTACT ADDRESS** ## **INDEPENDENT EXAMINER** ## **REGISTERED CHARITY NUMBER:** Gareth Jones Compliance Ltd 3 Wyvis Drive Balloch Inverness IV2 7HP SC043479 Destiny Highlands ACCOUNTS for year ended 31 Dec 2022.xlsx page 1 Destlny Church Hlghlands SCIO Thistee5' Report forthe period ended 31 Oecember 2022 The tru5tees' are pleased to pie5ent oui ieport awKJ accounts Destiny Church Highland5 for the period end￿ 31st D8c8rnb8r 2022. Organisiltion Tho chanty was iegistered on 11 October 2012. Is registete(J as a chanty and Is constituied as Seothsh Charitable Incowraled Organisalion ISCIOI and is governed by a constibJlion. Appolntment and InduC￿on of Trustses Ally person. nominated individual or body wholwhich wishe5 to becoTne a Charity Trustee tnu5t sun 8 written application foi Ch81ty Trusteeship. 8nd foi 8 COTpof8t8 body. that application must b8 sign8d by an appropriate￿ aulhoii5ed offi￿r of that boEly who wll remain as the represenlalive of that ¢orwrate body until such titne as the cotP018te body Infottns the Board othetwise. The 8pplication will then b8 consider8d by the Board 81 Its next Board meeting The Board may, 8t Its discielion, refuse to admit any person, nominated individual or cOrp￿ale body, 01 veto the proposed auth0ri5ed officer actsng a5 a iepresentob.ve of a corp￿ate tK)dy. to Ch8rity Ttusteeship. Object¥ of the Charity, principal activities of the Charity The oig8nisabon Is established fot ch8trtable putP058s only. 8t￿ I￿ particular. th8 object5 ale- th& advancement of religion, and the pievenlion or relief of poverty. The area ￿thin whith the organisation shall operate (in this ￿ns￿"tu￿.0n refer￿a lo as Ihe'Aw of Benefit'i shall be The Highhnd5 and the 5uirounding 8re8s. The organisab.on shall promote (but not promote exclusivetyl ils activities and delNery operations to people wrthin the'Ar8a of B8n8frt'. d8fined 8S'8nyone'_ Th858 P80ple will be the oiganisabon'5 b8n8fici8ri8S_ Activities Following on from Ihe cO￿d iestnctions of Ihe piewious y881 th8 ch8rity continued to use technology to facilitate Some ol it5 activitie5. Regular midweek frEnd5hip groups and prayer gr￿p$ look plate on zoom. Le8dership training and d8velopffl8nt was 8150 done piirnanty on zoom. In Pet50n Meetings were a150 Itnportanl pert of the function of the cherity in 2022. p8rticularW as it sought to help p80ple overcorn8 Ihe i5018ting effects of th8 18Strictions of pr8VKJUS years. An over 60's corntnunity group tnet in vaiK)U5 venues in Invewnes5". iegulai fellowship lunches and othei f&llowshipb8sed events took place. There were Sunday tnotning services - at first onc8 8 month and th8n Iwice a month. Th8S8 also had 8 Strong omphasis on fellowship and togetherness. A communtty outte8ch tearn connect8d p8op18 in diff8rent parts of Inv8m85S. Finances he rn8in financ181 commrtrnonts of tho trust stayed at a sirnilai level to the prevKlUS yeai. Tho pastor kept being paid for days work per week. Howev￿. thi5 catne to an end al the end ol the yeai. He stepped back from his post du8 to r81Ocat￿n. Sotne ielevant financial 5UPPOrt was gwen a5 grfts wh￿e this wa5 deerned lo be in line vAth the airns of Ihe chatty. Relevant publicty w8S 81so us8d to h81p furthet th8 eharitys aims. Approyal This retK)rt was apptoved by tha B08rd of Tiustoes on _................... and signed on its beha 18 Apr 2023 Charlty Number.-SC043479 Destiny Church Highlands SCIO Independenl Examiner's Report to the Destiny Church Highlands SCIO I report on the financial statements of the charity for the year ended 31 December 2022. which are set out on pages 4 to 6. Respective responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scollandl Act 2005 {Yhe 2005 Act") and the Charities Accounts (Scollandl Regulations 2006 las amended) I'the 2006 Regulations'l. The charity's trustees consider that the audit requirement of Regulation 1011 Ild} of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 144111 }Icl of the 2005 Act and to stale whether particular matters have come to my attention. come lo my attention. Basis of Independent Examiner's Statement My examination 15 carried out in accordance with Regulation 11 of the 2006 Regulations. 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 diselosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and. consequently. I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of 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 44111{a} of the 2005 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting records and comply with RagulatK)n 9 of tha 2006 Règulations havè not bèan mèt, or 2 to which, in my opinion. attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Gaielh Jones Compliance Ltd 3 Wyvis Drive Balloch Invemess IV2 7HP 3110112023 De5￿Try H￿Eh￿nds Accouf4TSforyeèrended 31 Dec 2022&1sx paee 3 **Charity Number:-SC043479** ## **Destiny Church Highlands SCIO** **Statement of Receipts and Payments For the year ended 31 December 2022** |Unrestricted
Restricted
Total Funds
Funds
Funds
2022
£
£
£
**Receipts**
Donations
20,103
-
20,103
Gift Aid Income
9,756
-
9,756
Other Income
17
-
17
**Total Receipts**
1
29,876
-
29,876
**Payments**
Charitable activities
4
24,955
-
24,955
Gifts
4,059
-
4,059
Independent Examination Fee
250
-
250
**Total resources expended**
1
29,264
-
29,264
Surplus for year
612
-
612|Total Funds
2021
£
23,776
-
-| |---|---| ||23,776
17,811
3,521
250| ||21,582
2,194| Destiny Highlands ACCOUNTS for year ended 31 Dec 2022.xlsx Page 4 Charity Number:.SC043479 Destiny Church Highlands SCIO Statement of Balances as at 31 December 2022 3111212022 31/1212021 Cash Funds Cash & Bank Balances as at beginning of the year. Surplus for the year Total Cash Funds 5,797 612 6,409 3,603 2,194 5.797 Othar Assets Technical Equipment Net Book Value Prepayrnents Gift Aid Receivable s￿ 6.564 7,064 Llabllltles PAYE Liabilities Provision for Independent Examination & Accounts 400 400 400 400 Approval This report was approved by tha Board of Trustaes on and signèd on its bèhalf 18 Apr 2023 Destiny Hi8hland5 ACCOUNTS for year ended 31 Dec 2022.xlsx Page 5 **Charity Number:-SC043479** ## **Destiny Church Highlands SCIO** **Notes to the Financial Statements for the year ended 31 December 2022** ## **1. Accounting Policies** The financial statements have been prepared in accordance with the provisions of the Statement of Recommended Practice for Charities. The principal policies which have been used are: ## **a. Basis of Preparation** The financial statements are prepared under the receipts and payments basis. ## **b. Income** Income represents voluntary donations and offerings and gift aid recoverable. ## **c. Allocation of Expenditure** Charitable activities represent the cost incurred in running and upkeep of the charity. ## **d. Restricted Funds** Monies given for specific expenditure are shown as restricted funds. ## **2. Restricted Funds** |Balance at 1 January 2022
Movement in year
Balance at 31 December 2022|**£**
-
-| |---|---| ||-| ## **3. Payments to Trustees** Under the constitution of the charity remuneration to the trustees is allowed under contract of employment. The following trustees or their close associates were paid under contracts of employment during the year. Travel expenses were also reimbursed for pastoral activites. - Pastor of the church Destiny Highlands ACCOUNTS for year ended 31 Dec 2022.xlsx Page 6 **Charity Number:-SC043479** ## **Destiny Church Highlands SCIO** ## **Notes to the Financial Statements - continued** **for the year ended 31 December 2022** |**4. Charitable Activities**
Meeting Costs
Gifts to Visiting Speakers / Honouraria
Staff Costs
Pastoral Team expenses
Travel Expenses
Communications
Website & Promotional
Insurances & Licences
Professional Fees
Repairs & renewals
Equipment Purchases
Miscellaneous Costs
TOTAL|**Period Ending**
**Period Ending**
**31/12/2022**
**31/12/2021**
7,717
2,082
347
-
12,101
12,360
485
542
1,298
480
565
281
678
553
1,308
1,048
150
120
120
153
-
-
186
192
24,955
17,811| |---|---| Destiny Highlands ACCOUNTS for year ended 31 Dec 2022.xlsx Page 7