Dove Christian Counselling - Charities report - 19.3.2

REGISTERED COMPANY NUMBER: SC222933 (Scotland)

REGISTERED CHARITY NUMBER: SC017759

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2019

FOR

DOVE CHRISTIAN COUNSELLING

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

Notes to the Financial Statements

6

to

9

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with

the financial statements of the charity for the year ended 30 September 2019. 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 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

We are a Scottish Charity providing non-judgemental Biblically based counsel, ministry, training and consultancy. We

also occasionally facilitate reflections/meditations, providing a safe place for people to explore thoughts, feelings and

struggles. We offer help, training and support to Churches, individuals and other agencies involved in ministry to others.

Overall all, our aim is to facilitate personal and spiritual growth in individuals and groups.

ACHIEVEMENT AND PERFORMANCE

" Offering 14-16 ministry appointments each week

" Being able to prioritise ministry appointments to those in Christian leadership so that they can continue to successfully

minister to others

" Hosting a meeting with Church leaders to highlight and facilitate understanding of the prevalence of struggles

experienced around sexuality by those seeking ministry

" Ran two courses to equip others for ministry. Once course was run at the request of an organisation working with

those with complex addiction and relationship issues to help train their workers

" Presented a lecture at Nazarene Theological College on Sex, Gender and Sexuality

FINANCIAL REVIEW

During the year under review the charity received income of £29,154 and incurred expenditure of £26,703 resulting in a

net surplus of £2,451 (2018: £2,267).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by

guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

SC222933 (Scotland)

Registered Charity number

SC017759

Registered office

Suite G1

Flemington House

110 Flemington Street

Glasgow

G21 4BF

Trustees

A D Purdie

G H Reid

Mrs S Watson

Company Secretary

Mrs S Watson

Independent Examiner

Bannerman Johnstone Maclay

213 St Vincent Street

Glasgow

G2 5QY

Approved by order of the board of trustees on 29 January 2020 and signed on its behalf by:

Mrs S Watson - Secretary

Independent examiner's report to the trustees of Dove Christian Counselling ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended

30 September 2019.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for

the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act

and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried

out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the

Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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 Company as required by section 386 of the 2006 Act; or

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

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Douglas Paton BSc CA

Chartered Accountant

Bannerman Johnstone Maclay

213 St Vincent Street

Glasgow

G2 5QY

29 January 2020

2019

2018

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

29,154

25,627

EXPENDITURE ON

Charitable activities

Tithes

26,703

23,360

NET INCOME

2,451

2,267

RECONCILIATION OF FUNDS

Total funds brought forward

10,360

8,093

TOTAL FUNDS CARRIED FORWARD

12,811

10,360

2019

2018

Unrestricted

Total

funds

funds

Notes

£

£

CURRENT ASSETS

Cash at bank

12,991

10,540

CREDITORS

Amounts falling due within one year

5

(180

)

(180

)

NET CURRENT ASSETS

12,811

10,360

TOTAL ASSETS LESS CURRENT LIABILITIES

12,811

10,360

NET ASSETS

12,811

10,360

FUNDS

6

Unrestricted funds

12,811

10,360

TOTAL FUNDS

12,811

10,360

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2019 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees on 29 January 2020 and were signed on its behalf by:

G H Reid - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 2015)',

Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of

Ireland' and the Companies Act 2006. 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.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2019 nor for the year

ended 30 September 2018.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2019 nor for the year ended

30 September 2018.

3.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2019

2018

No employees received emoluments in excess of £60,000.

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 October 2018 and 30 September 2019

789

DEPRECIATION

At 1 October 2018 and 30 September 2019

789

NET BOOK VALUE

At 30 September 2019

-

At 30 September 2018

-

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2019

2018

£

£

Accrued expenses

180

180

6.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.18

in funds

30.9.19

£

£

£

Unrestricted funds

Unrestricted

10,360

2,451

12,811

TOTAL FUNDS

10,360

2,451

12,811

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted

29,154

(26,703

)

2,451

TOTAL FUNDS

29,154

(26,703

)

2,451

Comparatives for movement in funds

Net

At

movement

At

1.10.17

in funds

30.9.18

£

£

£

Unrestricted funds

Unrestricted

8,093

2,267

10,360

TOTAL FUNDS

8,093

2,267

10,360

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted

25,627

(23,360

)

2,267

TOTAL FUNDS

25,627

(23,360

)

2,267

A current year 12 months and prior year 12 months combined position is as follows:

Net

At

movement

At

1.10.17

in funds

30.9.19

£

£

£

Unrestricted funds

Unrestricted

8,093

4,718

12,811

TOTAL FUNDS

8,093

4,718

12,811

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are

as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

Unrestricted

54,781

(50,063

)

4,718

TOTAL FUNDS

54,781

(50,063

)

4,718

7.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2019.