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2023-06-30-accounts

Scrabo Hall Christian Assembly Annual report

for the year ended 30 June 2023

SCRABO HALL 2022 - 2023

Annual report for the year ended 30 June 2023

Contents

Pages
Reference and administrative details 2
Trustees’ report 3 - 6
Statement of Trustees’ Responsibilities 7
Independent Examiner’s report 8
Statement of financial activities 9
Balance sheet 10
Cash flow statement 11
Notes to the financial statements 12 - 16

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SCRABO HALL 2022 - 2023

Reference and administrative details

Trustees

Elders

Deacons

Finance Team

T Alexander (Chair) T Alexander J Hagan M McNaughten FCA C Brown C Brown P Howell Y McFeeters J Dempster J Dempster D Kelly S Wiggill L Gillespie R Hamilton J McAvoy S Grieve FCCA P Howell G Johnston B McCormick P Howell P Macaw P Macaw R Mullan T Alexander A Newell A Smith

Principal Address

143 – 161 Mill Street Newtownards Co Down BT23 4LN

www.scrabo.org

Registrations

Registered with Charity Commission for Northern Ireland: NIC100354 Registered with HM Revenue & Customs as a charity : XN 47574 Registered with Access NI : 8000974779

Bankers

Danske Bank 35 High Street Newtownards Co Down BT23 7HS

Independent Examiner

Martin H Pitt FCA 1 Lorne Lane Holywood BT18 0NW

Solicitors

Hewitt & Gilpin 8 High Street Holywood BT18 9AZ

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SCRABO HALL 2022 - 2023

Trustees’ Report for the year ended 30 June 2023

The Trustees of Scrabo Hall Christian Assembly (the ‘Assembly’) submit their annual report and the unaudited financial statements for the year ending 30 June 2023.

Reference and administrative details

Details of trustees, elders, deacons, independent advisers and other relevant information are given on page 2.

Structure, governance and management

The Assembly is an independent local church constituted by a Trust Deed executed on 4 May 2014, this deed was updated on 25 May 2022 to reflect changes in the active trustees. No other changes to the deed were made.

Although the Trustees have legal responsibility for the affairs of the Assembly, the day-to-day spiritual care is carried out by the elders and the day-to-day practical matters are overseen by the deacons. Both these groups make up the majority of the Trustees. The Trustees meet at least twice a year; the elders meet every two weeks and the deacons once a month.

The Assembly registered with the Charity Commission for Northern Ireland on 30 July 2014 as required by the Charities Act (Northern Ireland) 2008 (as amended) and comply with the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” issued in October 2019 and the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.

The Assembly have appointed Martin Pitt FCA as honorary independent examiner of the financial statements. The Trustees would like to thank Martin for his willingness to fulfil this role and time it has taken him to examine the Assembly’s records and form his report.

Risk

The Trustees consider that there are three main areas of risk facing the Assembly, as follows:

Financial –The Assembly almost entirely relies on the income received from freewill offerings, without which the Assembly would not be able to achieve its’ charitable objectives. However, should there be a reduction in offerings the Trustees would commence a program of cost reduction to ensure the financial stability of the Assembly.

The Trustees would like to take this opportunity to thank the members for their continued giving to the Assembly, which is most generous and we give praise to God for this.

Reputational – The Assembly normally carries on a wide range of ministries with children. In order to mitigate any risk in this regard it has comprehensive policies and procedures in place, which are managed by a designated person and routinely monitored by the Trustees.

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SCRABO HALL 2022 - 2023

Objectives and activities

The objectives of the Assembly, as stated in the Trust Deed are:

These objects may be pursued in the United Kingdom or abroad at the discretion of the Trustees.

The Assembly organises a wide range of meetings and activities including (but not restricted to):

During the year the Assembly has continued to support a number of local Christian workers.

Achievements and performance

The objects of the Assembly are spiritual and qualitative and therefore not easily measured in many respects. Nonetheless it has been a pleasure to see God’s handiwork in seeing a number of people find Christ as Saviour, been baptized or joined the church fellowship. A high proportion of members continue to be engaged in serving the Lord in a variety of ways in the Assembly and a significant number also have participated in short-term mission in Italy, Norway, Portugal, West Indies, Republic of Ireland, United States of America, India, Pakistan and Moldova.

1 To advance the gospel of Jesus Christ

The Assembly provides a wide variety of church services and activities on an on-going basis as mentioned above. Church membership at 30 June was 305 (2022: 312).

Robert Hamilton is employed to support the Trustees specifically in pastoral visitation and assists in other areas including Bible teaching and co-ordinating the evangelism activity. In addition, Jonathan Thompson is employed as a youth worker.

Glenn Johnston has continued to be engaged in full time Christian work, based largely in the Ards and North Down area, where he has devoted a portion of his time to engaging in School’s ministry on behalf of the Assembly, for which he has received support from the church.

The Assembly employs also Pauline Williamson as Facilities Co-ordinator.

The Trustees are grateful to all these individuals who have provided or continue to provide significant help in the pursuit of the objectives.

The church was privileged also to support a number of missionaries and work among Christians overseas during the year, including:

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SCRABO HALL 2022 - 2023

Further details of the meetings, activities and ministries of the Assembly can be found at www.scrabo.org.

In addition to its in person ministries the church uses its presence on social media platforms as a ministry to those of the congregation who are unable to attend for various reasons. The main church YouTube channel has been viewed in other countries, including some hard to reach nations. The focus of evangelism includes both corporate gatherings and individuals sharing their faith within their circle of influence.

The Trustees receive benefit from this object in the same way as the public at large. This is regarded as incidental.

3 To relieve those in need

Members of the Assembly were involved in work to relieve those in poverty and in other needs. The Assembly sent £31,541 (2022: £11,235) to Pakistan for these purposes.

4 To advance education

The church provides financial support to Noor Ministries, a charity working among the Christian minority population in Pakistan to provide education. Over the course of the year the Assembly provided £2,400 (2022: £6,600) to support this ministry. In addition, during the reporting period one of the trustees (Trevor Alexander) visited Pakistan on two occasions teaching for students of the Brethren Institute of Theological Education and to visit some of those entities that the assembly supports.

The Trustees have had regard to the statutory guidance in respect of the Public Benefit Requirement published by the Charity Commission for Northern Ireland.

Financial review

Results

The Trustees are content with the financial results for the year, the Assembly is reporting a deficit of £4,106 (2022: £36,832) and a cash outflow of £6,855 (2022: outflow of £2,763).

Risk Management

The Trustees have established a Finance Team to monitor the finances of the Assembly. This committee consists of the treasurer, assistant treasurer, accountants, two trustee representatives (one elder and one deacon). Two professionally qualified accountants have been placed on the committee by the Trustees to ensure that governance and financial regulations are adhered to.

The Finance Team have established a financial guide for the Assembly which has been approved by the Trustees and these help ensure controls are in place to manage the finances of the Assembly and help to prevent and/or detect fraud or error.

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SCRABO HALL 2022 - 2023

Taxation status

The Assembly being a charity recognised by the HM Revenue & Customs has no liability to corporation or capital taxation on its charitable activities.

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SCRABO HALL 2022 - 2023

Statement of Trustees’ responsibilities in respect of the Annual Report and the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS102 the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland.

The law applicable to charities in Northern Ireland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008 the applicable Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

By order of the Trustees

Trevor Alexander Chairman 22 April 2024

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SCRABO HALL 2022 - 2023

Independent examiner’s report to the Trustees of Scrabo Hall Christian Assembly

I report on the accounts of the Assembly for the year ended 30 June 2023, which are set out on pages 9 to 16.

Respective responsibilities of charity trustees and examiner

As the charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charity is not subject to audit under the legislation, and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities 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 consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 63 of the Charities Act

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of the Charities Act and with the methods and principles of the Charities Statement of Recommendaed Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner’s statement

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Martin Pitt FCA Holywood 22 April 2024

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SCRABO HALL 2022 - 2023

Statement of financial activities for the year ended 30 June 2023

Notes 2023 2022
£ £
Unrestricted Unrestricted
Funds Funds
Incoming resources
Incoming resources from generated funds
- Voluntary income 2 353,791 333,977
-Investment income 413 15
Other Incoming resources 3 29,852 153
Total incoming resources 384,056 334,145
Resources expended
Cost of generating funds
- Costs of generating voluntary income 4 89,815 79,503
Charitable activities 5 298,347 291,474
Total resources expended 388,162 370,977
Other recognised Gains and Losses
Gains / (Losses) on disposal of Fixed Assets - -
Net movement in funds (4,106) (36,832)
Total funds brought forward 961,127 997,959
Total funds carried forward 9 957,021 961,127

All amounts above relate to continuing operations of the Assembly.

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SCRABO HALL 2022 - 2023

Balance sheet at 30 June 2023

30 June 2023 30 June 2022
£ £
Fixed assets
Tangible Assets 7 817,119 839,569
Current assets
Cash at bank and in hand 121,582 128,437
Debtors 32,562 4,755
154,144 133,192
Current Liabilities
Creditors (14,242) (11,634)
Net Current Assets 139,902 121,558
Total Assets 957,021 961,127
Unrestricted funds 9 957,021 961,127

The financial statements on pages 9 to 16 were approved by the Trustees on 22 April 2024 and were signed on their behalf by:

Paul Howell Trustee

______ Paul Macaw Trustee

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SCRABO HALL 2022 - 2023

Cash Flow Statement for the year ended 30 June 2023

Notes 2023 2022
£ £
Unrestricted Unrestricted
Funds Funds
Cash flows from operating activities:
Net cash provided by / (used in) operating 8 525 7,185
activities
Cashflows from investing activities:
Bank Interest 413 15
Purchase of fixed assets (7,793) (9,963)
Change in cash in the reporting period (6,855) (2,763)
Cash at the beginning of the reporting
period		 128,437 131,200
Cash at the end of the reporting period 121,582 128,437

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SCRABO HALL 2022 - 2023

Notes to the financial statements

1 Accounting policies

Statement of Compliance

The financial statements have been prepared on a going concern basis. The Trustees do not believe that there are any factors or material uncertainties which would impact on the assessment of this. The financial statements have been prepared in accordance with the Financial Reporting Standard 102 and the Statement of Recommended Practice (SORP - FRS102) “Accounting and Reporting by Charities” published in October 2019, as required by the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. These statements have been prepared on an accruals basis as required by the SORP. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. A summary of the more important accounting policies, which have been applied consistently, are set out below.

Incoming resources

Voluntary income

Voluntary income is received by way of donations, gifts and legacies (including any associated gift aid relief) and is included in full in the Statement of Financial Activities when received.

Investment income

Bank interest is included in full in the Statement of Financial Activities when earned.

Other incoming resources

This income relates to amounts received as a result of the charitable status. The income comprises grants and miscellaneous income. These are accounted for in the period to which they relate (rather than the period when they are received).

Resources expended

All expenditure is accounted for in the period to which it relates (rather than when it is paid) and has been classified under headings that aggregate all costs related to the category. The costs in this category represent the running costs of the Assembly.

Charitable activities

These are costs associated with the various ministries and activities of the Assembly and its’ contribution to Christian works within the UK and throughout the world. These costs are accounted for based on the timing of the decision to allocate funds rather than when the payment is made.

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SCRABO HALL 2022 - 2023

Fund accounting

The Assembly has one type of fund for which it is responsible and which requires separate disclosure. A definition of the fund is as follows:

Unrestricted funds

Unrestricted funds (including a number of designated funds) are donations and other incoming resources received or generated which are expendable at the discretion of the Assembly in furtherance of its objectives.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. The cost is purchase cost together with any incidental costs of acquisition. Depreciation is calculated so as to write off the cost on a straight-line basis over the expected useful economic life of the asset. The principal annual rates of used are:

Buildings
-		 2%
Vehicles, Plant and Equipment 20%
Computer Equipment - 25%
Fixtures & Fittings
-		 10%

2 Voluntary income - Donations, gifts and legacies

2
Voluntary income - Donations, gifts		 and legacies
2023 2022
£ £
Freewill offerings 306,328 287,541
Gift aid relief received from HMRC 47,463 46,036
Gifts - -
353,791 333,977

3 Incoming resources from charitable activities

3
Incoming resources from charitable		 activities
2023 2022
£ £
Summer Mission Team 12,695 -
Journeymen Weekend 5,203 -
Youth Event 2,225 -
Insurance Claim 6,864 -
Grant Received from Education Authority 2,600 -
Sundry Income 265 153
29,852 153

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SCRABO HALL 2022 - 2023

4 Costs of generating voluntary income

4
Costs of generating voluntary income
2023 2022
£ £
Staff costs (Note 6) 6,240 5,680
Heat, light and Water 21,982 21,292
Insurance 3,030 1,984
Repairs and Maintenance 8,242 6,155
Rent 2,520 3,000
Depreciation 30,243 30,842
Sundry 17,558 10,550
89,815 79,503

5 Charitable expenditure

2023 2022
(Restated)
£ £
Staff costs (Note 6) 69,629 64,849
Gifts to overseas Christian missions and missionaries 88,774 96,940
Gifts to UK Christian missions and missionaries 69,268 87,066
Gifts to Visiting Speakers 6,281 6,296
Adult Ministries 20,846 14,775
Youth Ministries 25,749 4,485
Scrabo Hall Schools ministry 17,800 17,063
298,347 291,474

6 Staff costs and numbers

6
Staff costs and numbers
2023 2022
£ £
Gross Salary 69,157 64,175
Pension & National Insurance Contributions 6,712 6,354
75,869 70,529
The average number of full-time equivalent employees is as follows:
2023 2022
Full-time 2.00 2.00
Part-time 0.25 0.25

In addition to the salaried staff the church operates with the assistance of approximately 140 volunteers.

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SCRABO HALL 2022 - 2023

7 Fixed assets

Land Buildings
Vehicles,
Computer
Fixtures &		 Total
Plant &
Equipment		 fittings
Equipment
£ £ £ £ £
Cost
At 30 June 2022 4,508 1,112,267
11,141
43,150
67,855		 1,238,921
Additions - -
-
7,793
-		 7,793
Transfers - -
-
-
-		 0
At 30 June 2023 4,508 **1,112,267 **
11,141
50,943		 67,855 1,246,714
Accumulated
depreciation
At 30 June 2022 - 286,449
10,164
36,567
66,172		 399,352
Charge for the
year		 - 22,248
617
6,711
667		 30,243
Disposals - -
-
-
-		 0
At 30 June 2023 0 **308,697 **
**10,781 **
43,278		 66,839 429,595
Net book value
At 30 June 2023 4,508 803,570 360 7,665 1,016 817,119
At 30 June2022 4,508 825,819 977 6,583 1,682 839,569

All assets are fully owned by the Assembly.

8 Reconciliation of net income / (expenditure) to net cash flow from operating activities

operating activities
2023 2022
£ £
Net income / (expenditure) per the Statement of (4,106) (36,832)
Financial Activities
Adjustments for:
Depreciation charges 30,243 30,842
Bank Interest (413) (15)
Loss / (profit) on the disposal of fixed assets - -
(Increase) / decrease in debtors (27,807) 5,665
Increase / (decrease) in creditors 2,608 7,525
Net cash provided by / (used in) operating activities 525 7,185

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SCRABO HALL 2022 - 2023

9 Unrestricted funds

9
Unrestricted funds
2023 2022
£ £
Opening funds 961,127 997,959
(Deficit)/Surplus for the year (4,106) (36,832)
Closing funds 957,021 961,127

Of the closing funds £14,242 (2022 £11,368) represents funds received but not yet disbursed from a range of designated funds.

11 Trustees’ emoluments

The Trustees received no emoluments during the year (2022: £nil).

One Trustee received reimbursement of expenses during the year: T Alexander £2,000 in connection with Bible teaching visits to Pakistan (2022: £2,000).

12 Related party transactions

Related parties are those persons or entities that are closely connected to the reporting charity or its trustees and, among other persons and entities, includes: any trustee of the charity; and a child, parent, grandchild, grandparent, brother or sister of any such trustee, or spouse thereof.

During the year the spouse of one trustee was reimbursed for out-of-pocket expenses of £90 (2022: £nil).

Martin Pitt, the independent examiner of the Assembly’s financial statements has provided his services free of charge (2022 £nil).

13 Ultimate controlling party

There is no ultimate controlling party.

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