JOURNEY COMMUNITY CHURCH ANNUAL REPORT AND FINANCIAL STATEMENrs FOR THE YEAR ENDED 31st AUGUST 2023 Company Registration Number: N1619075 Charities Registration Number: NIC100630
JOURNEY COMMUNITY CHURCH AIYNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUCUST 2023 CONTENTS Pages Report of the Trustees Independent Examin¢rs Report Statement of Financial Activities (incorporating income and expenditure account) Statement of Financial PositionlBalance Sheet Notes to the financial statements 9-15
JOURNEY COMMUNITY CHURCH REPORT OF THE DIRECTORS (INCORPORATING TRUSTEES, REPORT) The Directors (who are also the tste¢S} are pleased to present their annual report together with the financial statements of the charity for the year ending 3 1st August 2023, which are prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The directors have adopted the provisions of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP - FRS102}. in preparing the annual report and fu1ClaI slatements of the charity. Reference and gdministrative delails Registered charity name: Journey Community Church Charity Commission registration number: NIC100630 HMRC charity reference: N100408 Company registration number: Principal office and registered office: N1619075 3 Orchard Close Antrim. BT414RZ Directors and Trustees of the Company The directors who held office during the year were as follows: Pastor J. Ashe (Chairnian) Mrs. R. Ashe Ms. C. McKee Mr. l. Somerville Structure? governance and management Journey Community Church was incorporated 25th June 2013. It is currently managed by the trnslees and all decisions are passed by a majority Vote at their regular trustee meetings. The Company is a charity limited by guarantee without share capital which avails of the "Limited" exemption. The company is governed by its Memorandum and Articles of Association. In the event of the Company being wound up members are required to contribute an amount not exceeding £1. The Board is responsible for the overall governance of the Company and is actively involved in the day to day management of the OTganisation. Directors are appointed in line with the Memorandum & Articles of Association of the company. The Board of Directors ale also known as Trusfres for the purposes of the Charity Commission. Risk management The trustees have assessed the major risks to which the Company is expose in particular those related to the operations and finances of the Company. and are satisfied thaÉ systems are in place to mitigate the exposure to major rtsks. Risks identified, such as the fitmncial viability and sustainability of the charitable company, have been reviewed to ensure that a level of funding is maintained that is necessary for the charitsble company to continue to meet its objectives. Internal risks are minimised by the implementation of company policies such as the policy on fancial controls, which require the authorisation of all trdnsactions at the regular trustee meetings and segregation of duties where possible. The directors have conducted a review of the major risks to which the charity is exposed. Financial risk is reviewed on a monthly basis having due regard to ongoing income and expenses.
JOURNEY COMMUNITY CHURCH REPORT OF THE DIRECTORS (INCORPORA TING TRUSTEES, REPORT) Continued Objectives and Activities (and how they deliver public benefit) The Church'5 objects and purpose are specifically restricted to the promotion and advancement of the Christian faith, the advancement of education, the relief of poverty, sickness. hardship and distress and the promotion of the benefit of the inhabitants in the Antrim area of Northern Ireland primarily and in any other part of the world as the directors may think fit ("hereinaft¢r called the "area of benefit") without distinction of age, gender, disabilitylability, race, ethnic origin, political. religious or other opinion with the objective of improving the conditions of life for the said inhabÈtants and in particular: (a) To advance the Christian faith and promote Christianity in such ways and in such areas as the Directors from time to time may think fit, and in particular but not exclusively through the provision of preaching. the distribution of Christian literature and the education of people in the area of benefit through evangelism and the provision of biblically based teaching, discipleship training, meetings, bible studies and social activities- (b) To train Leaders and Pastors and volunteers so that they may work on projects promoted by the Church in the area of benefit- (c) To train Chrislians so that they may seek to plant churches and to encourage new, and strengthen existing, partnerships with churches and evangelical groups in the area of benefit. (d) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in the area of beThefit as the Directors may from time to time may think fit. The Company is a non-profit making entity. The principal activity of the company is that of an evangelical community church which is registered according to the law of Northern Ireland to advance the Christian faith. Journey Community Church holds weekly Sunday morning worship services and a monthly evening service. It also facilitates regular fun events and outreach work which includes a holiday bible club, sports academy and various evening activities. There is no enty fee charged for any of the charities activities and these are primarily held within the curtilages of Antrim and Downpatrick town5 to benefit these communitie5 and promote the underlying principles of the Christian faith. Public Benefit Journey Community Church strives to ensure that they provide public benefiL Public benefit is at the heart of what it means to be a charity. To achieve this objective, Journey Community Church meets the following purposes: Purpose (a) - The direct benefit from this purtK)se is the provision of instruction and encouragement on living a moral and law abiding lifestyle. The benefit will be demonstrated by the growth of attendance and through feedback from beneficiaries via comments on social media. emails to the church and pastor, verbal approbation from community representatives and positive feedback from local council and funding bodies. To our knowledge this purpose will not lead to any harni but if such occurs it will be far outweighed by the benefit. The beneficiaries are regular attendees of Journey Community Church (adults, children and the aged) and inhabitants of the Antrim and Downpatrick areas and all others who wish to attend OUT meetings. We have identified no private benefit flowing from this purpose. Purpose (b)- The direct benefit from this PUTpose is that those attending any of our services or events will be able to avail of help. support and assistance from well-trdined people well able to meet their practical, emotional and spiritual needs. This benefit will be demonstrated by the ability of those trained to be able to effectively assume positions of leadership and responsibility and that the public will be aided and protected. Records will exist as people complete training in areas such as child protection and leadership development. To our knowledge this purpose will not lead to any hami but if such occurs it will be far outweighed by the benefit.
JOURNEY COMMUNITY CHURCH REPORT OF THE DIRECTORS (INCORPORATING TRUSTEES. REPORT) Continued The beneficiaries are those being trained but also the wider public (adults and children) who will benefit from the availability of trained persons at our regular meetings and large public events. Private benefit from this purpose may be that training Provided may also be of use outside of the charity Situation but this is incidental. Purpose {c) - The direct benefit from this purpose is the promotion of good relations with other similar organisations and the strengthening of partnerships to contribute to and tap into a larger wealth of experience and skills with which to assist the community. In training members to plant new churches we will provide new opportunities for advancement of moral standards. This benefit will be demonstrdted by the planting of other churches and by good relation5 and co-operation with other churches and groups. To our knowledge this purpose will not lead to any hann but if such occur5 it will be far outweighed by the benefit. The beneficiaries are local, national and multi-national individuals. communities and organisations. There may be slight benefit to some relating to resources now available to them through charity contacts. but this is incidental. Purpose (d) - Direct benefit from this purwse is the welfare and well-being of the public will be enhanced and improved by services provided by the charity. For example. free events which enable those in financial difficulty to attend, giveaway of hampers at Christmas, the intended establishment of a regular Prayerlcounselling service. The future establishment of a hardship fund to help those in need. Benefit demonstrated by regularly held free public events, endorsed and part funded by local council. large quantities of provisions distributed via Christmas hampers, positive feedback from beneficiaries via social medi4 by email and verbal approbation. We have been unable to identify any harni flowing from this benefit. Who is the benefit for? The beneficiaries are primaTiIy adults and children in the Antrim area and surrounding towns but it is probable that people from further a-field will a150 Vlslt to avail of our events and services. as there are no geographical restrictions. Private benefit may occur during training whereby the person may avail of counselling services themselves during the training process but this benefit is incidental and necessary to properly equip the person being trained. Financial review and funds policy The company is a non profit making entity. During the year the charity received income totalling £498,065 and had exp¢ndithre of £438,497. so recorded a surplus before depreciation of £59,568. The depreciation charge for the year was £80,119, so this resulted in a deficit for the year of £20.551. The directors expect the charity to report an overall surplus in the incoming year. The principal funding source of Journey Community Church is from freewill offerings given at church services and by online giving. The directors consider it prudent to hold monie5 in reserve in the event that unforeseen circumstances may arise that could lead to fmancial difficulties which might put its fure into jeopardy. At the year end the charity had £28,602 of cash funds to meet the continuing running costs of the company. The directors have examined the charity's requirements for reserves taking into account the risks that they have recognised. The reserves policy requires that reserve5 are maintained at a level which ensures that the core activity of the COTnpany could continue during a period of unforeseen difficulty. The company plans to continue its activities in the forthcoming years.
JOURNEY COMMUNITY CHURCH REPORT OF THE DIRECTORS ONCORPORATING TRUSTEES, REPORT) Continued Funds held as custodian trustee on behaifof others The charity does not hold any funds on behalf of others. Small companies provision statement This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Statement of directors, responsibilities The directors (who are ihe trustees of Journey Community Church) are responsible for preparing the directors, report and the fmancial statements in accordance with applicable law and regulations. Company law requires the directors to prepare fmancial statements for each financial year. Under that law the directors have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Slandards and applicable law}. Under Company law the directors must not approve the fmancial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Chitable company and of the incoming resources and application of resources, including income and expenditure for that period. In preparing these financial statements. the directors are required to: select suitable accounting policies and apply them consistently. observe the methods and principle5 in the Charities SORP-FRS 102. make judgements and accounting estimates that are reasonable and prudent" state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statement" and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are suificient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other IegulaTitie$. In the case of each director in oifice at the date the Directors. Report is approved.. so far as the director is aware. there is no relevont accounts infonnation of which the charity's independent examiners are unaware. and they have taken all the steps that they ought to have taken as a director in order to make themselves aware of any relevant accounts infomiation and to establish that the charitable company's independent examiners are aware of that information. Approved by the Board on 30th May 2024 and signed on its behalf by: stor John Ashe
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF JOURNEY COMNITy CHURCH I report on the accounts of the company for the year ended 3 1st August 2023, which are set out on pages 7 to 15. Respeelive responsibilities of trustees and examiner The trustees (who are also the directOTS of the company for the purposes of company law) are responsible for the preparation of the accounts. The tn]stee5 consider that an audit is not required for this year under Section 65(2) of the Charities Act (Northern Ereland) 2008 (the Charities Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a member of the Institute of Financial Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charittes Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. 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) 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: The accounting records were not kept as required by 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 Companies Act 2006 and with the methods and principles of the 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. 4. That there is further inforniation needed for a proper understsnding of the accounts to be reached. Independent examiner's statement I have completed an independent examination and have no concerns in respect of matters (l) to (4) 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. Mr Ian Johnston (A.F.A.) For and on behalf of Stevenson and Wilson Chartered Acwuntants 22 - 30 Broadway Avenue Ballymena BT43 7AA Date 30th May 2024
JOURNEY COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUIYT FOR THE YEAR ENDED 31st AUGUST 2023 unrestri Restricted Funds Funds Endowment Fund5 Total Total 2023 2023 2023 2023 2022 Incoming resourees Nole Donations ieceived Other income 297,494 200,571 498,065 494,607 723 Totsl ineome 297,494 200,571 498,065 495,330 Resources expended: Charitable activities Depreciation 274,938 163559 80.119 438,497 80,119 415,669 82,524 Total expenditure 274,938 243,678 518,616 498,193 Net incomel(expenditure) befor¢ transfers 22,556 (43,107) (20,551) {2,863) Transfers between funds (18555) 18,555 Net movement in funds 4,001 (24352) (20,551) (2,863) ReeonciliatioTh of funds: Total funds brought fonvard {922) 342,259 341,337 244,200 Total funds carried forward 3,079 317,707 320,786 341.337 The statement of fmancial activities includes all gains and losses recognised in the year. All income and expenditure derives from coThtinuing activities. The notes on pages 9 to 15 forn] part of thes¢ fmancial statements
JOURIYEY COMMUNITY CHURCH STATEMENT OF FINANCIAL POSITION / BALANCE SHEET AS AT 31st AUGUST 2023 2023 Note 2022 Fixed assets Tangible fixed assets Intangible fixed assets Total fixed assets 641,589 325,836 641,589 325,836 Current assets Debtors Cash at bank Total current assets 24,904 28,602 53,506 31,711 52,787 84,498 Creditors - amounts falling due within one year Total creditors 10 75,062 75,062 68,997 68,997 Net current assel$l(liabilities) (21,556) 15,501 Total assets less current liabilities 620.033 341,337 Creditors- amounts falling due after one year {299,247) Totsl net assets J2 320,786 341,337 Unrestricted funds General funds Total unrestricted funds Restricted funds Endowment funds Total charity funds 13 3,079 3,079 317,707 (922) (922) 342,259 13 13 320,786 341,337 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies. regime under The Companies Act 2006 and with Charities SORP-FRSIO2. The notes on pages 9 to 15 are an integral part of thes¢ fmancial statements. The fmancial statelnents on pages 7 to 15 were approved by the Board of Trustees on 30th May 2024 and signed on its behalf by-. ohn Ashe Ms Catherine McKee Date 30th May 2024 The notes on pages 9 to 15 fom] part of these fmancial statements
JOURNEY COMMUNITY CHURCH IYOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023 l. Company inforniation The Company is limited by guarantee and is incory)orated in NortheTn Ireland. The address of the registered office is 3 Orchard Close, Antrim. BT412RZ. The financial statements were authorised for issue by the Board on 30th May 2024. 2. Accounting policies The principal accounting policies adopte judgements and key sources of estimation uncertainty in the preparation of the fmancial statements are as follows.. Basis of preparation The fmancial statements have been prepared on a going concern basis in accordance with 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) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. The charity meets the definilion of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost and transaction value unless otherwise stated in the relevant accounting policy note(s). Preparation of accounts on a going coneern basis The charity generally meets its day to day Working capital requirements from its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied ihat the charity has resources to provide a reasonable expectation that it can continue to meet its fmancial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis. Incoming resources Donations received comprises all cash receivable for the accounting period, including any related tax recoverable under Gift Aid. Resources expended Resources expended are recognised in the period in which they are incurred. Charitable expenditrjre comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Tangible assets The tangible assets of the charity comprise of equipment and buildings. Equipment is depreciated at a rate calculated to reduce it to residual value at the end of its expected nornial life on a reducing balance basis at a rate of 200/0 per annum. Buildings is depreciated at a rate calculated to reduce it to residual value at the end of its lease on a straight line balance basis at a rate of 20°/o per annum.
JOURNEY COMMUNITY CHURCH NOTES TO THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 31st AUGUST 2023 (continued) Accounting polieies (eontinued) The assets, residual values and useful lives are reviewed. and adjusted, if appropTiate, at the end of each reporting period. The effect of any change is accounted for prospectively. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the new disposal proceeds and the canying amount is recognised in the statement of financial activities and included in "other operating gainsl(losses)" Cash and cash equivalents Cash and cash equivalents includes cash in han(L dewsits held at call with banks, other short-terni highly liquid investments with original maturities of three months or less and bank overdrdfts. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic fmancial instruments. Basic financial instsvments are initially recognised at transaction price and subsequently measured at their settlement value. Funds Funds are classtfied as either unrestricted funds. restricted OT endowment funds, defined as follows. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are eam]arked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. Restricted funds are funds subject to specific requirements &s to their use which may be declared by the donor or with their authority or created through legal pnxesses, but still within the wider objects of the charity. Endowment funds are funds which have been given on the condition that the ortginal capital sum is not reduced, but the income there from is used forthe purpose defined in accordance with the objects of the charity. Critical aecounting judgements and estimation uncertainty Estimates and judgments rnade in the process of preparing the fmancial statements are continually evaluated and are based on historical experience and other factors. including expectations of future events that are believed to be reasonable under the circumstances. The Trustees do not consider that there are any critical judgments made in applying the Company's accounting policies or that there are any critical accounting estimates or assumption5 which may have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next fmancial year. io
JOURNEY COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED3151 AUGUST2023 (continued) 3. Donations reeeived Unrestri¢t¢d Funds Restricled Funds Endowment Funds Total Total 2023 2023 2023 2023 2022 General donations Tax recovered on donations Missions, Youth & Outreach Festival income Course income Staff support receipts Building fund Grant funding 243,008 54,486 243,008 54,486 60,196 66,918 28,608 4,587 37.012 3,250 253,512 51.323 28,000 44,359 31,223 6.410 27,780 52,000 60,196 66,918 28,608 4,587 37,012 3250 297,494 200,571 498,065 494,607 4. Other income Unrestricted Funds RtrIcted Funds Endowment Funds Total Total 2023 2023 2023 2023 2022 Interest received Oth¢r income 722 723
JOURNEY COMMUNITY CHURCH NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023 (continued) 5. Analysis of expenditure Unrestricted Funds Restricted Funds Endowment Funds Total Total 2023 2023 2023 2023 2022 Charilable aetivilies Wages and salaries Mission. Youth & Outreach Festival costs Course costs Running costs Repairs & computer expenses Travel expenses Governance costs Other expenses 114.006 1.614 10,624 18.812 60,196 66.918 ]lJ63 6270 132,818 61,810 77,542 IlJ63 81,952 17,206 19,839 18,922 17,045 141,551 35,655 65,127 12,497 96,723 12.572 14.239 16,169 21,136 75,682 17206 19,839 18,922 17,045 274.938 163S59 80,119 438,497 80,119 415,669 82.524 Depreciation Total 274,938 243.678 518,616 498,193 6. Taxation The charity is recognised as a charity for the purposes of applicable Lqxation legislation and is therefore not subject to taxation on its charitable activities. 7. Analysis of staff costs, trnstee remuneration and expenses. and the cost of key management personnel Employees 2023 2022 Salaries and wages 132,818 141,551 Total 132,818 141,55) 12
JOURNEY COMMUNITY CHURCH NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31st AUGUST 2023 (continued) The average number of employee5 during the year, was as follows: 2023 2022 Number Number Directors Others io 10 There are no employees in receipt of employee benefits in excess of £60,000. During the year, Mr Ashe acted as the Church Pastor in addition to his position as a trustee. His Pastor's emoluments from the company was £40,282 (2022: £40,751). No other directors received any remuneration during the year. No twstee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. Tangible fixed assets Butldings Equipment Motor Vehicles Total Cost At beginning of the year Additions 277.027 379,907 238,451 10,965 515,478 395,872 5,IN)O At end of the year 277,027 238,451 249,416 515,478 Depreciation Ai beginning of the year Depreciation 111,125 5SJ06 78,517 24,813 189,642 80,119 At end of the year 166,431 103J30 269,761 Net book value at beginning of the year Net book value at end of the year 165,902 490.503 159,934 146,086 325,836 641,589 5,000 Debtors 2023 2022 Gift aid refund Other debtors 21,976 2,928 21,415 10,296 24,904 31,711 13
JOURNEY COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIYDED 31st AUGUST 2023 (Continued) 10. Creditors Amounts Due within l Year 2023 2022 Creditors Other creditors Loans Accruals 23,120 17,762 5,000 29,180 12,907 8.519 15.000 32,571 75,062 68,997 11. Creditors Amounts Due after l Year 2023 2022 Loans 299,247 299,247 12. Analysis of Net Assets Unreslricted General Unrestricted Designated Restricted Endoivment Total Fixed assets Current assets CutTent liabilities Creditors due after on¢ year 641,589 641.589 53,506 (75,062) (299,247) 53,506 (50,427) (24.635) (299247) Net assets at 31st August 2022 3,079 317,707 320,786 14
JOURNEY COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGUST 2023 (continued) 13. Funds of the Company At 1st Sepl¢mb¢r 2022 At31st August 2023 Income Expenditure Transfers Endowment funds Restricted funds Mission. Youth & Outreach Festival Building Courses Staff Support 63.446 66,918 37,012 28,608 4.587 (63.446) (66,918) (80,119) (28,608) (4.587) 342.259 18,555 317,707 342,259 200,571 (243,678) 18,555 317,707 Unrestricted funds General fund (922) (922) 297,494 297.494 (274,938) (274.938) (18,555) 3,079 Totsl funds 341J37 498,065 (518,616) 320,786 Purposes of Reslrieled Funds Mission, Youth & Outreach fund.. This is a fund to be used towards mission. youth and outreach expenses. Festival fvnd: This is a fund lo be used towards festival costs. Staff support fund: This is a fund to be used towards staff costs. Building fund.. This is a fund to be used towards new building costs. Courses fid. This is a fund to be used towards courses costs. 14. Related party transaetions During the year, Mr Ashe acted as the Church Pastor in addition to his position as a trustee. His Pastor's emoluments from the company was £40,382 (2022: £40,751). No other directors received any remuneration during the year. 15. Controlling party During the year Journey Community Church was under the control of the Trustees (who are also the directors). 15