REGISTERED CHARITY NUMBER: 100052 Re ort of the Trustees and Unaudited FinancSal Ststements for the Year Ended 31 October 2023 for The Mall Ba tist Church WHR Accountants Ltd Chartered CertSfied Accountant5 Statutory Auditor5 56 English Street Armagh Co. Armagh BT617LG
The Mall Ba tist Church Contents of the Financial Statements for the Year Ended 31 October 2023 Page Report of the Trustees Independent Examlner'5 Report Statement of Financial Activitles Balance Sheet Notes to the Financial Statements Detailed Statement of Financial Activities io
The Mall Ba tist Church Re ort of the Trustees for the Year Ended 31 October 2023 The trustees present their report with the financlal statements of the charity for the year ended 31 October 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practlce applicable to charities preparing their accounts In accordance wlth the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021 leffectlve l Jonuary 20191. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charlty is controlled by Its governing document, a deed of trust and constitutes an unlncorporated charlty. REFERENCE AND ADMINISTRATIVE DETAJL5 Registered Charity number 100052 Prlncipal address BEECH HOUSE 39 DERRYRAINE ROAD COLLONE ARMAGH BT60 INA Trustees G Brown Chairman Mrs C Mccall Treasurer l Mccall Trustee Independent Examiner WHR Accountants Ltd Chartered Certified A¢countants Statutory Auditors 56 English Street Armagh Co. Armagh BT617LG Approved by order of the board of trustees on . and slgned on Its behalf by.. Trustee Page I
Inde endent Examiner'5 Re The Mall Ba tlst Church I report on the account5 of the charlty for the year ended 31 October 2023, which are set out on pages three to nine. ort to the Trustees of Respective responslbilitie5 of Charity trustees and examiner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirement5 of the Charitles Act (Northern Irelandl 2008. It is my respon5iblity to: examine the account5 under Section 65 of the Charities Act follow the procedures laid down In the general Dlrections given by the Charity Commlsslon for Northern Ireland under Section 6519llbl of the Charitles Act state whether particular matters have come to my attention. Basls of the independent examiner's report I have examined your charity accounts as required under Sectlon 65 of the Charltles Act and my examlnatlon was carrled out in accordance wlth the general Directions given by the Charity Commission for Northern Ireland under Section 6519llbl of the Charitie5 Act. The examination Included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included conslderation of any unusual item5 or disclosures In the account5, and seeking explanations from you a5 charity trustees concerning any such matters. My role is to State whether any material matters have come to my attentlon giving me cause to believe.. That accountlng records were not kept in accordance with Section 63 of the Charitles Act That the account5 do not accord with those accounting records That the accounts do not comply with the accounting requlrement5 of the Charltles Act That there is further information needed for a proper understanding of the accounts to be reached. Independent examiner'5 Statement I have completed my examination and have no concerns In respect of the matters111 to141 listed above and, in connectlon wlth following the Directions of the Charity Commisslon for Northern Ireland, I have found no matters that requlre drawlng to your ottention. s Robinson FCCA WHR Accountants Ltd 56 English Street Armagh Co. Arrnagh BT617LG Date- 181 &............. Page 2
The Mall Ba tist Church Statement of Financial Activities for the Year Ended 31 October 2023 31.10.23 Unrestricted funds 31.10.22 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 42,229 28,082 EXPENDITURE ON Raising funds 19,676 15,432 Other 19,337 17,093 Total 39,013 32,525 NET INCOMEIIEXPENDITUREI 3,216 14,4431 RECONCILIATION OF FUNDS Total funds brought forward 5,315 9,758 TOTAL FUNDS CARRIED FORWARD 8,531 5,315 The notes form part of these financial statements Page 3
The Mall Ba tlst Church Balance Sheet 31 October 2023 31.10.23 Unrestricted funds 31.10.22 Total funds Notes FIXED ASSETS Tangible assets 7,184 9,284 CURRENT ASSETS Debtors Cash at bank 13 5,491 153 3,999 5,504 4,152 CREDITORS Amounts falling due within one year 14,1571 16,0461 NETCURRENT ASSETS 1,347 11,8941 TOTAL ASSETS LESS CURRENT LIABILITIES 8,531 7,390 CREDITORS Amounts falling due after more thon one year 12,0751 NET ASSETS 8,531 5,315 FUNDS Unrestrlcted funds io 8,531 5,315 TOTAL FUND5 8,531 5,315 The financial statements were approved by the Board of Trustees and authorised for i55ue on were slgned on its behalf by.. .1, i.g..l LLW,..,..,..... and Trustee The note5 form part of these flnanclal statements Page 4
The Mall Ba t15t Church Notes to the Financlal Statements for the Year Ended 31 October 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charSty, whlch is a public benefit entlty under FRS 102. have been prepared in accordance with the Charitles SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Recommended Practite applicable to charities preparlng their accounts in accordance with the Financlal Reportlng Standard applScable In the UK IFRS 1021 (effective l January 20191,, Financial Reportlng Standard 102 'The Financlal Reporting Standard applicable In the UK and the Charlties Act 2011. The flnanclal statements have been prepared under the historlan c05t convention, Income All income is recognlsed in the Statement of Financial Actlvities once the charity ha5 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 con5tructlve obllgatlon 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 c05t related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basls con515tent with the use of resources. Tangible fixed assets Depreciation is provided at the followlng annual rates In order to write off each asset over Its estlmated useful life. Flxtures and fittings Motor vehicles Computer equipment 15% on reducing balance 25% on reducing balance 25% on reduclng balance Taxation The charity is exempt from tax on its charitable actlvitles. Fund accounting Unrestricted funds can be used In accordance with the charitable objective5 at the discretlon of the trustees. Restricted funds can only be used for particular restrlcted purp05es within the objects of the charity. Restriction5 arise when specified by the donor or when fund5 are raised for particular restricted purposes. Further explanatlon of the nature and purpose of each fund 15 included in the notes to the finan¢ial statements. RAISING FUNDS Ralsing donatlons and legacies 31.10.23 31.10.22 Support costs 19.676 15,432 TRUSTEES. REMUNERATION AND BENEFITS 31.10.23 31.10.22 Trustees, salarles 10,708 10,799 Page 5 continued...
The Mall 8a tist Church Notes to the Financial Statements- continued for the Year Ended 31 October 2023 TRUSTEE5' REMUNERATION AND BENEFITS- continued Tru5tees' expenses The Pastor who Is a Trustee had expense5 paid for the year ended 31 October 2023 of £226. There were no trustee expenses for the year ended 31 October 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted funds INCOME AND ENDOWMENTS FROM Donations and legacies 28,082 EXPENDITURE ON Raising funds 15,432 other 17,093 Total 32,525 NET INCOMEIIEXPENDITUREI 14,4431 RECONCILIATION OF FUNDS Total funds brought forward 9,758 TOTAL FUNDS CARRIED FORWARD 5,315 TANGIBLE FIXED ASSETS Fixtures and fittings Motor vehicle5 Computer equipment Totals COST At l November 2022 and 31 October 2023 7,207 21.300 1,847 30,354 DEPRECIATION At l November 2022 Charge for year 4,995 332 14,561 1,684 1,514 84 21,070 2,100 At 31 October 2023 5,327 16,245 1,598 23,170 NET BOOK VALUE At 31 October 2023 1,880 5,055 249 7.184 At 31 October 2022 2,212 6,739 333 9,284 Page 6 contlnued..
The Mall Ba tiSt Church Notes to the Financial Statement5 continued for the Year Ended 31 October 2023 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.23 31.10.22 Other debtors 13 153 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.23 31.10.22 Hire purchase (see note 91 Taxation and soclal security Other creditors 2,603 224 1,330 3,999 296 1,751 4,157 6,046 CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 31.10.23 31.10.22 Hire purchB5e (see note 91 2,075 LEASING AGREEMENTS Mlnlmum lease payments under hire purchase fall due as follows.. 31.10.23 31.10.22 Net obligations repayable.. Within one year Between one and five years 2,603 3,999 2,075 2,603 6,074 io. MOVEMENT IN FUNDS Net movement in funds At 1.11.22 At 31.10.23 Unrestrlrted funds General fund 5,315 3,216 8,531 TOTAL FUNDS 5,315 3,216 8,531 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrirted funds General fund 42,229 139,0131 3,216 TOTAL FUNDS 42,229 139,0131 3,216 Page 7 contlnued...
The Mall B3 tlst Church Notes to the Financlal Statements continued for the Year Ended 31 October 2023 io. MOVEMENT IN FUNDS- continued Comparatives for movement in fund5 Net movement in funds At 1.11.21 At 31.10.22 Unrestrirted funds General fund 9,758 14,4431 5.315 TOTAL FUNDS 9,758 14,4431 5,315 Comparative net movement in fund5, included in the above are as follows.. Incomlng resources Resources expended Movement In funds Unrestricted fund5 General fund 28,082 132,5251 14,4431 TOTAL FUNDS 28,082 132,5251 14,4431 A current year 12 months and prior year 12 months combined p051tion is a5 follows: Net movement In funds At 1.11.21 At 31.10.23 Unrestricted fund5 General fund 9,758 11,2271 8,531 TOTAL FUNDS 9,758 11,2271 8,531 A current year 12 months and prior year 12 months combined net movement In funds, Included In the above are as follows.. Incoming resources Resource5 expended Movement In funds Unrestricted funds General fund 70,311 171,5381 11,2271 TOTAL FUNDS 70,311 171,5381 11,2271 Page 8 contlnued...
The Mall Ba tlst Church Notes to the Flnancial Staternents - continued for the Year Ended 31 October 2023 ii. RELATED PARTY DISCLOSURES The Pastor who 15 a Trustee received a remuneration of EIO,574 and pension contributlons of £134 for the year ended 31 October 2023. Page 9
The Mall Ba tist Church Detailed Statement of Flnancial Actlvitie5 for the Year Ended 31 October 2023 31.10.23 31.10.22 INCOME AND ENDOWMENTS Donations and legacles Collection Gift aid Church Buildlng Donatlons 30,241 11,398 590 22,462 5,090 530 42,229 28,082 Total incoming resources 42,229 28,082 EXPENDITURE Other Trustees, salarles Wages Outreach Expenses Purchases Pastor Expenses Mission Donations 10,708 5,800 815 1,788 226 10,799 5,200 330 264 500 19,337 17,093 Support costs Management Insurance Light and heat Telephone & Website Motor & Travel Training 5,098 403 947 8.942 2,450 1,464 1,152 6,171 94 15,390 11,331 Finance Bank charges HP Interest Fixtures and fittings Motor vehicles Computer equipment 328 529 332 1,685 83 260 529 390 2,246 iii 2.957 3,536 Other Repairs & Renovations In Lieu Account 380 140 180 520 180 Governance cost5 Accountancy 809 385 Total resources expended 39,013 32,525 Net Incomellexpenditurel 3,216 14,4431 Thls page doe5 not form part of the statutory financlal statement5 Page 10