Dove Christian Counselling - Charities report - 22.1
Dove Christian Counselling - Charities report - 22.1
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| FOR |
| DOVE CHRISTIAN COUNSELLING |
| DOVE CHRISTIAN COUNSELLING |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 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 |
| DOVE CHRISTIAN COUNSELLING (REGISTERED NUMBER: SC222933) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 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 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 |
| 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 |
| We have had a successful and profitable year. Some of the notable achievements include: |
| - | Established a Zoom platform for ministry |
| - | Offering 14-16 Zoom ministry appointments each week after returning from furlough |
- | Being able to prioritise ministry appointments to those in Christian leadership so that they can continue to successfully minister to others |
| - | Zoom platform enables our reach to extend all over the UK |
| - | Preparing to have training published and running online |
| - | Obtaining technical advice to enable filming and publishing |
- | Had premises partially adapted to enable safe face-to-face ministry when the Covid infection rate in our area reduces |
| FINANCIAL REVIEW |
| Reserves policy |
| We aim to retain sufficient reserves to allow us to continue to meet our objectives. |
| During the year under review the charity received income of £43,035 and incurred expenditure of £24,094 resulting in a net surplus of £18,941 (2020: £10,512). |
| FUTURE PLANS |
| We aim to continue to meet our objectives and have no significant plans to change these in future. |
| 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 |
| Registered Charity number |
| Registered office |
| DOVE CHRISTIAN COUNSELLING (REGISTERED NUMBER: SC222933) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| Trustees |
| Company Secretary |
| Independent Examiner |
| Bannerman Johnstone Maclay |
| 213 St Vincent Street |
| Glasgow |
| G2 5QY |
| This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| DOVE CHRISTIAN COUNSELLING |
| I report on the accounts for the year ended 30 September 2021 set out on pages four to nine. |
| 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 (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention. |
| Basis of the independent examiner's report |
| My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 I do not express an audit opinion on the view given by the accounts. |
| 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 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and |
| - | to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations |
| 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. |
| Douglas Paton BSc CA |
| Chartered Accountant |
| Bannerman Johnstone Maclay |
| 213 St Vincent Street |
| Glasgow |
| G2 5QY |
| 6 May 2022 |
| DOVE CHRISTIAN COUNSELLING |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 2021 | 2020 |
| Unrestricted | Total |
| funds | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Other income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| Charitable activities | 24,094 | 26,494 |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 23,323 |
| DOVE CHRISTIAN COUNSELLING (REGISTERED NUMBER: SC222933) |
| BALANCE SHEET |
| 30 SEPTEMBER 2021 |
| 2021 | 2020 |
| Unrestricted | Total |
| funds | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 6 |
| Unrestricted funds | 23,323 |
| TOTAL FUNDS | 23,323 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2021 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 and authorised for issue on |
| DOVE CHRISTIAN COUNSELLING |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 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 2019)', 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. |
| Critical accounting judgements and key sources of estimation uncertainty |
| The trustees consider there to be no critical accounting estimates and judgements. |
| 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 2021 nor for the year ended 30 September 2020. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020. |
| DOVE CHRISTIAN COUNSELLING |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 3. | STAFF COSTS |
| The average monthly number of employees during the year was as follows: |
| 2021 | 2020 |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and |
| fittings |
| £ |
| COST |
| At 1 October 2020 and 30 September 2021 |
| DEPRECIATION |
| At 1 October 2020 and 30 September 2021 |
| NET BOOK VALUE |
| At 30 September 2021 |
| At 30 September 2020 |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2021 | 2020 |
| £ | £ |
| Accrued expenses |
| 6. | MOVEMENT IN FUNDS |
| Net |
| At | movement | At |
| 1.10.20 | in funds | 30.9.21 |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted | 23,323 | 18,941 | 42,264 |
| TOTAL FUNDS | 23,323 | 18,941 | 42,264 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted | 43,035 | (24,094 | ) | 18,941 |
| TOTAL FUNDS | 43,035 | (24,094 | ) | 18,941 |
| DOVE CHRISTIAN COUNSELLING |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 6. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net |
| At | movement | At |
| 1.10.19 | in funds | 30.9.20 |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted | 12,811 | 10,512 | 23,323 |
| TOTAL FUNDS | 12,811 | 10,512 | 23,323 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted | 37,006 | (26,494 | ) | 10,512 |
| TOTAL FUNDS | 37,006 | (26,494 | ) | 10,512 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| At | movement | At |
| 1.10.19 | in funds | 30.9.21 |
| £ | £ | £ |
| Unrestricted funds |
| Unrestricted | 12,811 | 29,453 | 42,264 |
| TOTAL FUNDS | 12,811 | 29,453 | 42,264 |
| 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 | 80,041 | (50,588 | ) | 29,453 |
| TOTAL FUNDS | 80,041 | (50,588 | ) | 29,453 |
| DOVE CHRISTIAN COUNSELLING |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 SEPTEMBER 2021 |
| 7. | RELATED PARTY DISCLOSURES |