Dove Christian Counselling - Charities report - 18.1

Dove Christian Counselling - Charities report - 18.1

DOVE CHRISTIAN COUNSELLING - Company Information

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IRIS Accounts Production v18.1.0.975 Other Company accounts True False Pounds 1.10.16 30.9.17 30.9.17 FY G H Reid Mrs S Watson FRS 102 Independent examiner Large and medium-sized companies regime for accounts Full Charities SORP True True True True False True False True iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureSC2229332016-09-30SC2229332017-09-30SC2229332016-10-012017-09-30SC2229332015-09-30SC2229332015-10-012016-09-30SC2229332016-09-30SC222933ns0:CharitableCompanyLimitedByGuarantee2016-10-012017-09-30SC222933ns15:PoundSterling2016-10-012017-09-30SC222933ns0:Trustee22016-10-012017-09-30SC222933ns11:CompanySecretary12016-10-012017-09-30SC222933ns11:FRS1022016-10-012017-09-30SC222933ns11:IndependentExaminationCharity2016-10-012017-09-30SC222933ns11:LargeMedium-sizedCompaniesRegimeForAccounts2016-10-012017-09-30SC222933ns11:FullAccounts2016-10-012017-09-30SC222933ns11:CharitiesSORP2016-10-012017-09-30SC222933ns16:Scotland2016-10-012017-09-30SC222933ns11:RegisteredOffice2016-10-012017-09-30SC222933ns0:Trustee12016-10-012017-09-30SC222933ns0:Activity82016-10-012017-09-30SC222933ns0:Activity82015-10-012016-09-30SC222933ns10:WithinOneYear2017-09-30SC222933ns10:WithinOneYear2016-09-30SC22293322016-10-012017-09-30SC222933ns10:FurnitureFittings2016-09-30SC222933ns10:FurnitureFittings2017-09-30SC222933ns10:FurnitureFittings2016-09-30
REGISTERED COMPANY NUMBER: SC222933 (Scotland)
REGISTERED CHARITY NUMBER: SC017759
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED
30 SEPTEMBER 2017
FOR
DOVE CHRISTIAN COUNSELLING
Bannerman Johnstone Maclay
213 St Vincent Street
Glasgow
G2 5QY
DOVE CHRISTIAN COUNSELLING
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2017










Page

Report of the Trustees 1

Independent Examiner's Report 2

Statement of Financial Activities 3

Balance Sheet 4

Notes to the Financial Statements 5 to 7

DOVE CHRISTIAN COUNSELLING
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 SEPTEMBER 2017
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 2017. 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).

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

Company Secretary
Mrs S Watson

Independent examiner
Bannerman Johnstone Maclay
213 St Vincent Street
Glasgow
G2 5QY

Financial Review

During the year under review the charity received income of £23,198 and incurred expenditure of £22,926 resulting in a
net surplus of £272 (2016: £1,505).

Approved by order of the board of trustees on 2 February 2018 and signed on its behalf by:



Mrs S Watson - Secretary
Page 1
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
DOVE CHRISTIAN COUNSELLING
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 2017.

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


2 February 2018
Page 2
DOVE CHRISTIAN COUNSELLING
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 SEPTEMBER 2017
2017 2016

Unrestricted
funds		 Total
funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 23,198 27,394
Total 23,198 27,394

EXPENDITURE ON
Charitable activities
Tithes 22,926 25,889
NET INCOME 272 1,505
RECONCILIATION OF FUNDS

Total funds brought forward 7,821 6,316
TOTAL FUNDS CARRIED FORWARD 8,093 7,821
CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.


The notes form part of these financial statements
Page 3
DOVE CHRISTIAN COUNSELLING
BALANCE SHEET
AT 30 SEPTEMBER 2017
2017 2016

Unrestricted
funds		 Total
funds
Notes £    £   

CURRENT ASSETS
Cash at bank 8,273 7,941

CREDITORS
Amounts falling due within one year 5 (180 ) (120 )

NET CURRENT ASSETS 8,093 7,821
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,093
7,821
NET ASSETS 8,093 7,821
FUNDS 6
Unrestricted funds 8,093 7,821
TOTAL FUNDS 8,093 7,821
The charitable company is entitled to exemption from audit under
Section 477 of the Companies Act 2006 for the year ended 30 September 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended
30 September 2017 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
special provisions of Part 15 of the Companies Act 2006 relating to
charitable small companies.

The financial statements were approved by the Board of Trustees on 2 February 2018 and were signed on its behalf by:




G H Reid -Trustee
The notes form part of these financial statements
Page 4
DOVE CHRISTIAN COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2017
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 2017 nor for the year
ended 30 September 2016.

Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2017 nor for the year ended
30 September 2016.

3. STAFF COSTS
The average monthly number of employees during the year was as follows:

2017 2016
1 2

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

Page 5
DOVE CHRISTIAN COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2017
4. TANGIBLE FIXED ASSETS

Fixtures and
fittings
£   
COST
At 1 October 2016 and 30 September 2017 789
DEPRECIATION
At 1 October 2016 and 30 September 2017 789
NET BOOK VALUE
At 30 September 2017 -
At 30 September 2016 -

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017 2016
£    £   
Accrued expenses 180 120

6. MOVEMENT IN FUNDS



At 1.10.16		 Net movement
in funds
At 30.9.17
£    £    £   
Unrestricted funds
Unrestricted 7,821 272 8,093

TOTAL FUNDS 7,821 272 8,093

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

Incoming
resources		 Resources
expended		 Movement in
funds
£    £    £   
Unrestricted funds
Unrestricted 23,198 (22,926 ) 272

TOTAL FUNDS 23,198 (22,926 ) 272

Page 6
DOVE CHRISTIAN COUNSELLING
NOTES TO THE FINANCIAL STATEMENTS - CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2017
6. MOVEMENT IN FUNDS - continued


Comparatives for movement in funds


At 1.10.15		 Net movement
in funds
At 30.9.16
£    £    £   

Unrestricted Funds
Unrestricted 6,316 1,505 7,821

TOTAL FUNDS 6,316 1,505 7,821
Comparative net movement in funds, included in the above are as follows:

Incoming
resources		 Resources
expended		 Movement in
funds
£    £    £   
Unrestricted funds
Unrestricted 27,394 (25,889 ) 1,505

TOTAL FUNDS 27,394 (25,889 ) 1,505

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2017.

Page 7