Charlty reglstratlon number NIC 100670
WHITEWELL METROPOLITAN TABERNACLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

WHITEWELL METROPOLITAN TABERNACLE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Paslor David Purse
Mr Charles Purse
Pastor Robert Hi93ins
Charlty numbor
NIC 100670
Prlnclpal addr055
837-8e9 Shore Road
Belfast
BT15 4HS
Audltor
GMCG LISBURN
Cenlury House
40 Crescent Business Park
Llsbum
BT28 2GN
Bankors
Danske Bank
471- 473 Arbtrlm Road
Antrim Road Plaza
Bellast
BT15 38P
Sollcllors
Shean Dlckson Merrld(
3842 Hill Streel
Belfast
BT12LB
Crathird. Lockhart, 818ck Solicitors
7 - 11 Llnenhall Street
Belfast
8T2 8AA

WHITEWELL METROPOLITAN TABERNACLE
CONTENTS
Page
TNstee5' report
Independent auditorfs report
Statement of financial activitie5
10
Statement of financial position
11
Stalement of cash flows
12
Notes to the financlal statements
13-21

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
The twstees p￿sent Iheir annual report and financial statements for the year ended 30 Seplember 2022.
The financial statements have been prepared in accordance with the accounting policie5 set out in note 1 to the
finanaal statements and comply with the church's trust deed, Ihe Charits'es Act (Northem Ireland) 2008 and
'Accounting and Reporting by Charities: Statement of R8commerKled Practice applicable to charities preparing
thelr accounts In accordance wtth the Flnancial ReportSng Standard appllcable In the UK and Republlc of Ireland
(FRS 102). (as amended for accounting periods commencing from 1 January 2019)
Objectlves and actfvltles
The unchanging obj'eclive of the church is to conlinue lo proclaim. promote and further spread the Chrlstian
faith as defined in the pages of the Bible. Oui beliefs, precepts and practiS85 are defin8d and decSded, not by
the v￿rdS or decrees of men but, by the Word of God whld) we hold lo be the hlghest authoiity, belng the
unvarnished and Insplred Word of the God.
The maln actlvltles of Ihe church. Sn order lo achleve the above are the holdSng of regular rellglous services each
week, the providing of youth activities and Ihe broadcasting of our services along with the provision of services of
a charitable benefit to the community arKI abroad.
The trustees have paid due regard to guidance issued by Ihe Charity Commission in deciding what aclivrties the
Ghurch should undertake.
The Unsung Heroes
As always we are so very grateful to God for the fantsstlc glvlng of our congregation that allows u8 to employ a
number of people to help with our mlnlsty and It 1$ only right we pay Irlbuie to the great army of volunteers who
laithfully labour behind the scenes.
These falthful souls do all klnds of thSngs from drivlng buses, leading youth act5vStles, car pa￿ duly, deanlng,
playlng Instruments. leadlng worshlp, fund ralslng, door to door wltnesslng. Qperatlng cameras to provide our on-
Ilne Se￿Ces, welcomlng people al the doors, vlsltlng the housebound and provldlng créche fadlllles. The whole
church functlons and work because so many people play an important. sometimes unseen part, 1Corinthians
15.'58 "Always abounding in the woth of the Lonl, for as much as you know, that our labour is not in vain in the
lord." Thank you, thank you, thank you everyone.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES, REPORT (CONTINUED
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Achlevements and perf0m￿nCe
As this particular working year from 1st Octob8r 2021 to 30th September 2022 has progressed the previous
resirlctlons deemed necessary to combat the Covld epidemic have eased.
Although Covid remalns an Issue, life seems to be returnlng to what was deemed 'nomial'. Activlties that have
ne8ded to be suspended such as Girls Brigade and Scouts for example have rw been resurrected. People are
back at church with a measure of social distanclng stlll In ￿aCe with r8gard to seating.
Some peopl8 with underlylng health concems still feel it best to watch the church seTvlc85 onllne.
It Should be noted that out church onllne mlnlstry has mts5hroom8d over the past year. People now watch our
services by the hundr8ds sometimes thousands all over Ihe Brltlsh Isles and all around the world in such places
as Canada, Unlted States, Australia, different parts of Afrlca. Europe and even Central and South America. What
the apostle Paul says regarding the church In 1Thessalonians 1.8 could be sald of lthltewell, 'For from you th8
Wortl of th8 LO￿ ha5 sounded lorth... It Is an awesome privllega to be able to mlnister to the peDpla ol God In
all these places.
Over the months the church ser41ces have been good and people have heard the Word of God wlth a falr
number coming to falth In Christ. There have been a number of baptOsm81 services with approxlmately 37
undergolng the ordlnance of 'believerfs baplism,. Also, approximately 72 people have been publicly reGeived into
membershiplfellowshlp.
In December three naw alders were publlcly ordained.
In February the church celebrated its 65th annlvarsary.
In March, due to the increasing volume of work the church set up a D.S.T. (deslgnated safeguarding
team) to look after matters of safeguardlng children and vulnerable adults, Thls Involves a team of S, one
of whom Is a servlng trustee,
In June Duf new Shepherd's Academy completad Its first year wilh an academy meal gt the Tltanic Hotel
with over 120 in attendance.
In July we hosted a memorlal servlce for our late founder and Senlor Pastor James Mcconnell. Thls was
well attended wlth mlsslonarfes and many other mlnlsters attending. A new book about hls rnlnlslry was
also released on th8 night written by John Mccreedle.
Also In July, I￿lleWell hosted a 4 day Elim Wonderous Bible Week. So Impressed wefe Ellm wlth out
facilities and staff that they have already requested the same lor July 2023. We are delighted to w¢rk
with other bellevers.
In August we officially ordained to the mlnlslry Pastor Lance Gower as minister of out daughter church in
Newry.
In September w8 agaln were able to host our main outreach event called 'Alivg Belfast 2022" wllh
evangellst and paslor David Ham. from New York. It was a Ihoroughly successful and blessed event.
We also saw our Shepherd's Academy begin its second year with a new Influx of students
complementing our exlsting students. We are already being asked by churches without a minister aboul
the possiblllty of students frorn our academy helplng them and In the future studenls even becomlng
their new mlnlslers. This Is an exciting flevelopm8nt.
Apart from our Sunday School all our youth activities are agaln up and njnning. This indud8S tho
already menlloned a5 well a5 our Salurday nighl Well Event. for the teens and young adults, It would
seem our Sunday moming 'Children's ChU￿h, has replaced the Sunday Schools. for now anyway.
So, the Word of the Lord continues to be preached and laught and a few Of our Academy students are
now runnlng our new Chrislians course. Pastor David contlnues to expound the Scriptures each week
taking on a 16 week sefies Ihis year on 1 Corinthlans 13, a series on the parables of Jesus and now a
serfes on the miracles of Jesus too. An Interestlng Bible Study series was also based on the classlc
Pilgrims PmgTrss' book by John Bunyan. This proved Immensely helplul to many souls.
Two other rninSstrles that contlnue to make a difference are:
The street project to the homeless, 'Manna forman￿ run by Slanley Donaghey
Our food hamper ministry run by a lady called Jewel which brings food to needy families.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Ethlopla & Kenya
The Church has founded and ￿ntInUeS to support a number of foreign Missionary projects Sn Ethiopia and
Kènya. These missions help relieve severe povety in the local areas by asslstlng in the provision of food and
dothing. The mlssions also help provide religlws and secular education to the children and adults of the area
and also assists In provlding medical care.
The Church cu￿entlY funds three project in Elhiopia; Kufiftu Compound, Babagaya School & Church. and Ambo
Church. The Church also funds the Melropolltan Sancluary arKI Nyeri Church In Kenya.
Hundreds of Ilves are belng touched in both llxatlons as well as the project employlng over 50 indlvlduals. We
coniinue to say 'to God be the glory,
Ethlopla
Our Church. Schools and Cllnlcs at Kuriftu, Bobagaya. and Ambo continue to support the needy chlldren. their
families and the local community in the surrounding villag85 of Bishoftu, Elhlopla. Our main as5isiance Is lo brlng
Chrlsllanity to all chlldren from different ethnoc ieliglons through Evangelism and the provlslon of biblically-based
teachlng, and to advance the educalion of all children and young adults In the r?Ilef of poverty and hunger,
bringing an holislic approach t¢ help the people in these areas in thelr s￿-ritual. educational and physlcal needs.
The Metropolltlan Tabernacle Church in Ethlopla serves the local communlty Sn reaching souls and wh¥e
have seen God's plans come to fruition over the many years.
The missionary project In Elhlopla has weathered the Covld storm and 1$ emeiglng strong and vibrart. It
continues to be supported at home by Mrs Eleanor Mcclelland and her daughter Karen along wlth Pastor
Mlchaej Buntlng.
Kenya
The Melropolllan Sanctuary for Children wlth Dlsabllity contlnued to offer seNlces durlng ihe year under Ihe
leadership of Pastor Mary V¥haom and her dedicated team.
During the year the sanctuary Off￿ed rehabilitation sepllces and organised trainlng for Community Health
Volunteers and for care givers in the communlty. Sitting aids. standlng alds. Stabiliser5 and wheelchalrs ware
given to childr8n in need. The sanctuary also provided social support through the provision Of food packages,
there were 15 lamllles supported Y￿th food packages on a monlhly bas1$. Medlcal assistance. support lor
famllles bereaved and home vlsits wwe also provided by the sanctuary staff.
The Church, Ihrough the sanciuary, conllnues to reach out lo the local community. The Kenya mlsslonary prolect
has weathered the Covid stonn and Is emerging strong and vlbrant. 11 continues lo be supported at home by
Pastor Frankle Weir.
Flnanclal revlew
The Board of Trustees consider that the unrestrlcted lunds of the charlty have sufficient resources and assets
available whlch are adequate io fulfil thalr obligations.
At 30 September 2022 the balance of unresirfcted reserves was £7,801.926 (2021- £7,838.318).
It is the pollcy of Ihe church that Un￿StrICted funds which have not been deslgnated for a speclflc use should be
malntained al a 18vel equivalent to between six and nine monlh's expendilure. The tru5lees considers ihat
Teserves at this level wlll ensure thal. in the event of a slgnificant drop in funding. they wlll be able to continue the
church's current ath'vities while thought is given to ways In whlch additional funds may be ralsed. Thls level of
reserves has been maintained throughout the year,
The trustees have assessed the major risks lo whith the ¢hurth Is exposed, and are Satisfied that systems are in
place to mitigate exposure to the majar risks,

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Structure, governance and management
The church is constituted as trustees incofporated as a body and was established by a charftable trust deed.
The trustees who seNed duflng the year and up to the dale ¢f slgnature ol th8 financlal statements were..
Paslor David Purse
Mr Charles Purse
Pastor Robert Higglns
The Oversight of Iha church have, by resolution at a meellng of same, the power to appo6nt new trustees.
Accordingly. on New Yearfs Eve 3 new 81d8rs w8re publldy ordained. Two of whom In due course will take up the
exlstlng two vacancies on the trustees board.
In June Mrs Llnda Hobson retired after 40 years worklng on the church offic8 OV8rseelng admlnistration. We
thank her for the many years of servlce and ￿$h her a very happy retI￿rnent.
Mrs Lillian McTemaghan also retired from her voluntsry post of leading our Mum'8 and Toddlers group which ha5
been such a blesslng to many fami1185. Agaln, we thank Lillian for all her years of faithful servlce and wlsh her an
equally happy retirement.
stst•ment of trustees, re8ponslbllltles
The trustees are responsible for preparfng the Trustees, Report and the financial statements in a(uirdance with
appllcable law and Unlted Klngdom Accounting Standards (Unlled Kingdom Generally Accepled Accounting
Practice).
The law appllcable io charities in Northern Ireland require5 the trustees to prepare financlal stslements for each
rinanclal year ￿lch glv8 a true and falr view of the state of affalrs of the church and of the Incijning resources
and appllcatlon of iescurces of the church for that year.
In preparing these financlal statements, the trustees are requlred lo:
select suitable accounting policies and then apply them consistenlly;
- obseNe the melhods and prlnclples In the Charitie5 SORP 2015 (FRS 102);
make ludgements and estimate3 that are reasonable and prudent;
stale whether appllcable accounting standards have been followed, subJecl to any material departures
disclosed and explained in the financial statements., and
prepare the financial statement5 on the going concern basls unless it 15 inappropriate to presun% Ihat the
charlty will continue in operation.
Tha trustees are responsible for keeping sufficient accountsng records thal disclose wilh reasonable accuracy at
any tlme Ihe financial positlon of the church and enable them to ensure that the financlal stal8ments comply with
the Charitie5 Act Northem Ireland {2008), Ihe Charity (Accounts and Reports) Regulatlons (Northem Ireland)
2015 and the provlslons of the tn15t deed. They are also responsible for safeguarding the assets of the church
and hence for taking reasonable steps for tha preventiDn and detection of fraud and other irregularitie8.
Thet
ees, r8POrt
approved by the Board of Trustees.
av
d Purse
Tnjstee

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Oplnlon
We have audiled the financial slatemenls of Vlhilewell M8tropolltan Tabemacle (the 'church') for the year ended 30
September 2022 which comprise the slalemenl of financlal aciivitles, the 51atement of financlal posttion, the
statement of cash flows and the notes to the financial staternents, Including a summary of significant accountlng
policies. The financial reportlng framework that ha5 been appled In thelr preparation is applicable law and United
Kingdom kn￿￿ntIng Standards, Includlng Financial Reporting Standard 102 Th8 Financial Reporting Slandany
applicable in the UK and Republlc of I￿land {Unlled Kingdom Generally AccRpted Accountlng Practs'ce).
In our opinion, the financlal statemenls:
give a true and falr vlew of the state of the church affalrs as at 30 September 2022 and of its irKoming
resources and appllcation of r850urces, ft>r the year then ended:
have been properly prepared in acccrdance with Unlted Kingdom Generally Accepted Accounllng Practice,.
and
have been prepared in accordance wlth the requlrem8nts of Ihe Charities Act (Northern Ireland) 2008.
Basls foroplnlon
We conducted our audlt In accordance wilh Internalional Standards on Audltlng (UK) (ISAS (UK)) and applicable
law. Our responsibilitie8 ufKler those standards are further described in the Audilols responslbililles for the audit ol
the finan￿81 statements sedion of our report. We are IndeperKlent of the church in accordance with the elhical
requSréments that are relevant to our audit of (he finandal statements in the UK, including the FRC'S Ethlcal
Standard. and we have fulfilled our other ethlcal responslbllltles In accordance with these requlrements. We bellev8
that the audli evldenca we have obtalned is suffident and approprlate to provSde a basis for our opinion.
Concluslons rnlatlng io golng concern
In au(I'ting the financial statements, we have concluded that the trustee5' use of the golng concem basis of
accountlng in the preparatlon of the financial siaiemenls Is appropriate.
Based on the work we have perfomied, have nol Identiffed any materlal uncertaintses relating to events or
condits'ons that, Indlvldualy or collectively. may cast slgnificant doubt on the church's a￿'lIty ID coniinue as a going
concem for a period of gl least ￿1ve months from when the financial statemenis are authorlsed for Issue.
Our responslbllitles arKI tho responsibilities of the trustaes th4th respect to going concem are descrlbed In the
relevant sections of thls report.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT {CONTINUEO
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Other Informatlon
The other inforniation comprfses the infonnation Included In the annual report other than the fina￿181 statements
and our audltofs report thereon. The trustees are responsible for the other Information contained within the annual
report. Our opinion on the financial statements doe5 not cover the oth8r Informatlon and we do not express any fomi
of assurance concluslon there¢n. Our respon51blllty is to read the other infatmation and, in dolng so, consSder
whether the other Infomiatlon Is malerially inconslslent wllh the financial statements or our knowledge obtalned In
the course Qf the audit, or otherwise appears to be materially rni5Stated. If we Identlfy such material inconsistencles
or apparent fflaleri81 misstatements, we are required to detemilna whether this gives rise to a malerfal mlsstatement
in the financlal statements themselves. If. based on the work we have performed, we conclude that there Is
mat8rial mlssiatement of this other infomiation. we are requlred to report that fact.
We have nothing to report In thls regafd.
Matters on whlch ￿ arn requlred to report by excaptlon
We have nothing to report In respect of the following matters In relatlon to which the Charltles (Accounts and
Reports) Regulations (Northem Ireland) 2015 require us to report to you If. In our opinion..
the informalion given in the finandal statements is inconslstant In any material respeci with the trustees,
report,. or
sufficlent accounting records have nal been kept., or
the financlal statements are nol in agre8m8nt wlth the accounts'ng records; or
we have not recelved all the Information and explanations we requlre for our audit.
Re8pon8lbllltles of trustees
As explalned more fully in the statement of trustees, respcn8ibilities, the trustees are responsible for the preparatlon
of the financial statements and for belng satisfied that they glv8 a true and falr vlew, and for such Intemal control as
Ihe trustees determine is necessary to enable the preparation of financial slatements that are free from material
misstatement. whether due to fraud or error. In pceparing the Ilnancial slatemenls, the trustees are responsibl8 for
assessing Ihe church's ablllty to continue a5 a going concem. dlscloslng, as appllcable, matters related to golng
concem and uslng the golng concern basis of accountlng unless the trustees either Intend to cease operations, or
have no reallstic alternative but to do 50.
Audftor's responslbllltles for the audlt of the flnanclal stat8ments
We have been appointed as audiior under section 65(21 of the Charitles Act (Northern Ireland ) 2008 and report in
accordance wlth regulatlons made under section 66 of thatAct.
Our obleclives are to obtaln reasonable assurance about whether the financial statements a$ a whole are free fr*Jm
material misstatement, whether due to fraud or error. and to issue an auditorfs report that includes our oplnlon.
Reasonable assurance is a high level of assurance but Is not a guarantee that an audit conducled In accordance
with ISAS (UK) wlll always delect a materi81 misstatement ￿en it exists. Mi5Stalemenls can arise from fraud or
error and are considered material if, indlvldually or In the aggregate, they could reasonably be expecled to Influence
the e￿noMiC decisions of users taken on the basss of these financial statements,

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Irregularities, including fraud, are Instances of non-compllance wlth laws and reg￿ltiOnS, We deslgn procedures in
Ilne wlth our re5ponsibilitie5. Outlined above. to delect material misstatements In respecl of irregularilies, Includlng
fraud. The extent to whlch our procedures are capable of detecting iffegulariknes. including fraud. Is detalled below.
Extent to whlch the audlt was con51dered capable of detectlng Irregularltles. Includlng fraud
We Ideniify and assess the rlsks of malerlal mSsstalement of the financlal statemenls. ￿ether due to fraud or error,
and then design and perfomi audit Pro￿dureS responslve to those rfsks, In￿dIng obtalnlng audit evldence that Is
sufficient and appropriate to provlde a basis for our opinlon.
In Identlfying and assessing potenkn'al risks ol malerial misstatement in respect of irregularltie4 Inclu(Ing fra￿1 and
non.compllances wllh laws and regulaI￿n5, we considered the following..
The nature of the industry and sector, control envlronment and buslness perfomiance, Indudlng the
charity's remuneration polides for trustees, bonus levels and perforniance targets, rf any:
Results of our enqulries of management about thalr own identlficallon and assessment of the risks of
Irregularltles.,
Any matters we identified having obtained and revlewed the Ghurch's documentatlon of thelr pollde8 and
procedures relating to..
Identlfylng, ev8luatlng and complwng wlth 18ws and regulations and whether they were aware of
any Instance of non-compllance,.
Detectlng and responding to the rlsks of fraud and whether they have knovAedge of any actual.
suspected or alleged fraud; and
Tha Intemal controls established to mth'gale risks of fraud or non-compllance wlth laws and
regulalEonts:
The rnatter5 discussed among the audit engagement team regarding how and where fraud mlght occur In
the financial statements and potential indicators of fraud.
As a result of these prcKedures, we considered the opportunlth'es and incentives that may exisl within the church for
fraud and Identlfied Ihe greatest potentlal for fraud In Income recognilion. In common wth all audits under ISAS
(UKI, we are also requlred to perforffl spedfic procedures to respond to the risk of management ovarride.
We also obtained an understanding of the legal and regulatory frameworks that the church opeffale8 In, focusing on
ovlslons of those laws and regulalions that had a dlrect effect on the determination of material wnounts and
disclosures in ihe financlal statements. The key laws and regulatlons we considered in thls conlext included Part 4
of the Charltles (Accounts and Reports) Regulatlons (Northem Ireland) 2015, and local tax legislallon.
In ad(thlion. we considered provislons of other laws and ￿gUlationS thal do nol have a dtrect eff&t on tl* finandal
statemenls but compliance with vA)ich may be fundamental to Ihe church's ablity to operate or lo avoid a material
penalty.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Audlt response to rlsks Identlfled
Our pro￿dureS to respond to the risks Identified included the follo1￿ng.
Revlewlng the financial stalemant disclosures and testing to supportlng documentation to assess
compliance wilh provislons of relevant laws and regulatlons described as havlng a direct effect on Ihe
financial statements;
Enqulrlng of management concernln9 actual and potential lil￿allOn and clalms,,
Performing analytical procedufes to Identlty any unusual or unexpected relatlonshlps that may Indicale
risks of materlal ml$statement due to fraud;
Reading minutes of meetlngs of thos? charged with govemance and reviewing correspondence wlth lax
authoritie5; and
In addresslng the rlsk of fraud through management override of controls, te3tlng the approprialeness of
Joumal entries and other adjustments: a55e5sing whelher the Judgements made in making accountlng
8Stim8le5 are Indlcauve of a polential blas; and evaluatlng the business iallonale of any signifi￿1
transactlons Ihat are unusual or out8Sde the nomial course of busine55.
We also ￿MmUnICated relevant Idenllfied laws and regulatlons and polenlial fraud risks to all engagement team
members and remalned alert to any Indicakn'ons of fraud or noTrcompliance with laws and regulations throughout the
audit
Owlng to the Inherent limitation5 of an audll, there is an unavoldable rlsk that we may not have detected some
material misstatements In Ihe financial statements, even Ihough we have properly planned and performed our audit
in accordance wlth audillng standards. In addltlon, as with any audit. ther8 ramalns a hlgher risk of noTrdatectlon ol
Irregularlties, as they may involve colluslon. forgery, Intentional omissions. mlsrepfesentations. or lh8 overrlde of
Intefnal controls. We are not responslble for preventing noTrcompliance and cannot be expected lo detect r￿n-
compliance with all laws and regulation3.
A further descrfptlon Of our responsibilities Is avaSlable on the Financial Reportlng Councll's webslte at: https,'Il
WV¥W.frc.org.uKlaudltorsrespon5ibilities. Thls descrlption form5 part of our auditor's repoTL

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Use of our report
Thls report is made solely to th8 charity's trustees, as a body, In accordance with part 4 of the Charitie5 (Accounts
and Reports) Regulatlons {Northem Ireland) 2015. Our audit work has been undertaken so that we mlght state to
th8 charitys trustees those matters we are required to state to them in an auditors. report and for no other purpose.
To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone other than the charlty
and the charity'5 tmstees as a body. f￿ our audlt work. fcff thls reporL or for the opinions we have formed.
Mr Stèphen Houston FCA (Senlor Statutory Audltor)
for and on behalf of GMCG LISBURN
Chartered Accountants
Statutory Audltor
Century Housé
40 Crescent Busines5 Park
Lisbum
BT28 2GN
GMCG LISBURN is eligit4e for appolntment as audllor of the church by virtue of its eligSbllity far appolntmant as
audltor of a company under section 1212 of the Companles Act 2008.

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Unrestrlcted Unr8Strlcted
funds
funds
2022
2021
Notes
Donations and legacies
Other Iradlng actlvltles
Investments
Olher income
1,375.612
7,952
15.662
1,249,808
7,588
16,935
84.146
Total Income
1,399,226
1,358,477
Charitable activitles
1,435.618
1.289.581
Net {expendlturelllncome for the yearl
Net movement In funds
(36,392)
88,896
Fund balances at 1 October 2021
7,838,318 7,749,422
Fund balancas at 30 Septamber 2022
7,801,926 7.838,318
The statemenl of flnancial activitles Includes all galns and losses recognised in th8 year.
All income and expenditure derlve from continuing 8Ctivilie8.
10-

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2022
2022
2021
Notes
Flxed assets
Tangible a5set5
Current assets
Debtors
Investments
Cash at bank and in hand
12
5.813.450
5,836.962
13
14
61,775
1.326.051
641,340
79,819
1.322,600
653,993
2.029,166
2.056,412
Credltors: amounts falllng due wlthln
on• year
(40,690)
(55,056)
Net current assets
1.988.476
2.001.356
Total assets less current Ilabllttle8
7,801,926
7,838.318
Income fund8
Unrestricted funds
7,801.926
7,838.318
7,801,926
7,838,318
The financSal sl
and signed on
ments wer
elr be
alf by
proved by the Bowd of Twsteés, authorlsed for Issue on .
Pastor Davld
Trus
11

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
2022
2021
Notes
Cash flow5 from operallng actlvltles
Cash generated from operations
19
3,674
106,716
Investlng actfvltles
Purchase of tsnglble fixed assets
Proceeds on disposal of tanglble fixed
assets
Purchase of current asset investments
Interest received
(46,488)
17,950
13,451)
15,662
(13,400)
16,935
Net cash (used In)Igonerated from
Investlng actlvltles
(16,327)
3,535
Net (decreaselllncreasa In cash and cash
equlvalents
(12,853)
110,251
Cash and cash equlvalents al beginning of year
653,993
543,742
Cash and cash equlvalents at end of year
641.340
653,993
12.

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountlng pollclas
Charlty Inforniatlon
Vvhitewell Metropolitan Tabernade is a unlncorporated chanty reglstered kn Northem Iraland. The reglstered
office is 837- 869 Shore Road. Belfast, CoAntrim. BTIS 4HS.
1.1 Accountlng conventlon
The financlal statements have been prepared in accordance with the church's trust deed, the Charitles Act
(Northern Ireland) 2008 and "Accounlng and Reporting by Charities.. Statement of Recommended Pracllc8
appllcable to charilies preparing th￿r accounts in accordance wlth Ihe Financlal Reporting Standard
applicable in the UK and Republic of IrelarKI (FRS 1021. las amended for accountlng perfods commenclng
from 1 January 2019). The ch￿ch Is a Public Benefit Entlly as defined by FRS 102.
The financial statements are prepared In slerllng, whlch Is the functional currency ol the church. Monelary
amounts In these financlal statements are rounded to the nearest £.
The finandal stalements have been prepared under Ihe hlstorical cost convethion. prindpal accounting
polides adopted are set out below.
1.2 Golng concern
At Ihe time of approving the financlal statements, the trustees have a reasonable expectatlon that the church
has adequate résources to continue in operatlonal existence for the foreseeable futufe. Thus the trLEtees
ontinue to adopt the golng concem basis of accounting in preparing the financial Statements.
1.3 Charltable funds
Unrestricted funds are available for use al the dlscxetion of the trustees In fjjrtherance of Ihelr charltable
objectives.
Restricted fvnds are subject to speclfic condrtions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out In the notes to the financlal statements.
1.4 Income
Income Is r8cognised when the church Is legally entitled to It after any performance conditions have been met.
the amounts can be meaSU￿d rellably, and tt Is probable that income will be received.
Cash donatlons are recognlsed on recelpl. Other donallons are recognised once the church has been notified
of the donatlon, unless performance cmditlons requlre deferral Cf the amount, Income tax recoverable in
relation lo donations received under Gift Aid or deeds of Covenant Is recognised at the lin8 of the don8tion.
Le9acles are racognlsed on recelpt Qr otheThvise if the church has been notified of ￿ imperKling distribution.
the amount Is known, and receipt is expected. If Ihe amount is not known, th8 legacy is treated as
contingent asset.
Assets glven for use by the church are recogni58d when receivable.
1.5 Expendlture
Expendilure 15 recognised on an accruals basis as a Ilabllity Is Incurred.
Charitable expenditure comwlses those costs Incurred by Ihe charity in th8 delivery of Its activitles and
services for its beneficiaries. It includes both costs Ihat can be allocaled direclty to such acti￿tIeS those
costs of an Indlrect nature to support them.
Support CDSts are those functlons that as51st work of the charlty but do not dlreclly undertake charitable
activities. Support and other cosls have been allocated lo chafitable activities based on actual usage by that
acbvity.
13-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountlng pollcles (Contlnued)
1.6 Tanglble flxed assets
Tangible fixed assets are initially m8asured at cosl and subsequently measured at cost or valuation, net of
depreciation and any impalrment10sses.
Depreciation is recognlsed so as to wrlte off the cost or valuation of assets less thelr resldual values over thelr
useful Ilves on the followlng bases..
Land and buildings
Plant and equipment
Fixtures 2nd fittings
Molor vehlcles
2% Stralght Llne
25•A Stralght Lin8
25% Stralght Line
25% Straight Llne
The galn or loss arislng on the disposal of an asset is detemlned as the dlfference belween the sale proceeds
and the carrying value of Ihe a588t, and Is recognlsed In Ihe statement of financial activili8s.
1.7 Cash and cash equlval•nts
Cash and cash equivalents Include cash In hand, daposlts held at call with banks. other short-term liquid
Investments wlth original maturitie5 of three months or less. and bank overdraft5, Bank overdraft5 are shown
within borrowings in current liabllltie8.
1.8 Flnanclal In8trumonls
The church ha5 elected lo apply the provlslon5 of Section 11 'Baslc Flnancial Instruments, and Sectlon 12
'Other Financial Instruments Issues. ¢f FRS 102 to all of ils financial instruments.
Flnanclal Instruments are iecognised in the church's balance sheet when Ihe church becomes party to the
contractual provisions of lh8 instrument.
Flnandal assets and Ilabllities are offset, with the net amounis presanled In the financlal statements. ￿en
there Is a legally enforceable right to set off the iecognlsed amounis and there 15 an intention to settle on a net
basis or to realise the asset and settle the Ilabllity slmultaneously.
Baslc Ilnanclal assets
Baslc financlal assel5, which includ8 debtors and cash and bank balances, are initially measured at
transaction price Including transactlon costs and are subsequently carried at amortlsed cost uslng the effeclSve
inleresl method unle85 Ihe arrangement constllutes a financing iransactlon, where the transaction is
measured at the present value of the future receipls discounted al a markel rate of Interest. Financial assets
classified as receivable within one year are not amortised.
Baslc flnanclal Ilabllltles
Baslc financlal Ilabilltles, including credilors and bank loans are Inltially recognlsed at transaction price unless
Ihe arrangement constitutes a financing transactlon. where the debt Instrument is mea5ureil at the present
value of the future paymenls discounted at a rnarket rale of interest. Financial liabilities classlfied as payable
wiihln one year are not amortlsed.
Debt Instruments are subsequently carried at amortlsed cosl, uslng the effective inlerest rat8 method.
Trade credttors are obllgallons to pay for good5 or services that hava been acqulred in the ordinary course of
operations from suppliers. Amounls payable are classified as currenl Ilabllilies if payment is due within one
year or less. If nol, they are presented a5 non-current liabillties. Trade creditors ar8 recognis8d inltially at
transaction price and subsequently measured at amartised cost using the effective Interest method.
Derecognltlon of flnanclal Ilabllltles
Financial liabililies are derecognised when the church's contractual obligations expire or are discharged or
cancelled.
14.

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Accountlng pollcles (Contlnued)
1.9 Employee benefits
The cost of ary unused holiday entiuemenl Is recogn55ed In lh8 P8riod In whlch the employee's services are
received.
Termlnallon benefits are iecognised Immediately as an expense when the church Is demonstrably commltted
lo teminate Ihe employment of an employee or to provlde termlnatlon benefits.
1.10 Retlrement beneflts
Paymerts to defined contribution retirement benefit schemes are charged as an expense 85 they fall due.
1.11 Leases
Rentals payable under operating leases. I￿ludI[¥j ary lease incentives recelved. are charged as an expense
on a straight line basis over the tenn of the relevant lease.
1.12 Accumulated funds
Unre3tricled f￿d8 are result of the charIt￿S straleglc obiectlve to establish r85erv85 which wlll allow It to
contSnue operatlng for a period of six to nine months from the balance sheet data.
Crltlcal accountlng 88tlmat88 and Judgem•nts
In the appIl￿tIon of the church's accounting polici85. the trustees are requlred to make Judgements, estimates
and assumptions aboul the carrying amount of assets and Ilablliues that are not readily appareni from other
Sources. The e51imates arKI a550ciated assumptlons are based on hlstorlcal experienGe and other f3Gtor3 thal
are cOr￿￿er8d to ba relevant. Aclual resutts may differ from these estimates.
The estlmates and underlylng assumptions are revSewed on an ongolng baslg. Revlslons to 8¢counting
estimates a￿ recognised in the period in which the estimate Is revlsed where the revislon affecls c￿lY Ihal
period, or In the period of the revision and future p8riods where tha revlsion affects both current and fLrture
periods,
Key sources of e5tlmatlon unGertalnlty
Flxeql assets
The annual depreclatlon charge on Ilxed assels depends primarity on the estimated live3 of each lype of asset
and estimates of resldual values. The directors regularly r8vi8w these assels live$ and change them as
necessary to rellect current Ihinking on remaining lives In Ilght of prospectlve economic util15ats￿ and physlcal
condition of the assets concern8d. Chang8s assets Ilves can have a slgnificant impact on depreciation
charges for the perlod. Detall of the useful Ilves Is InCI￿le& in the accounting polici88.
15-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Donatlons and legacles
Unrestrlcted Unrestrfcied
funds
funds
2022
2021
Donations and gifts
Legades recelvable
Donated asset5
1,375,612
1,223,325
28,083
400
1,375,612
1,249,808
Donations and gtfts relate to advancement of rellglon. 11 is at the discretlon of the Truslee's how funds are
allocated between Northem Ireland, Kenya and Ethiopla.
Donated assets recelvad in the prlor year were In relatlon to a vehlcle which was gifted to the church.
Other tradlng actlvltlas
Unrestrfcted
funds
Total
2022
2021
Other Income
7,952
7,588
Investments
Unrestrlcted Unrestricted
funds
funds
2022
2021
Interest recefvable
15.662
16,935
other Income
Total Unrestricted
funds
2022
2021
Coronavirus Job Relention Scheme (furlough) grant
84,148
16-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Charltablè actlvltles
Advancement of rellglon In:
Northern
Ethlopla
Kenya
Ireland
Total
2022
Total
2021
Staff costs
Depreclatlon & disposal of fixed assets
Children and youth woik
Travel missions
Home Mlsslons
Soclal functlons and rallles
Ethiopia expenses
Kenya expenses
Audio visual ministry
Well cafe
Ablde conference
656,976
52.049
3.939
16,039
46,693
11.346
2,229
2.229
661,434
52.049
3.939
16,039
46,693
11.346
119.880
95,046
28,317
717.023
74,465
1,503
23,075
2,500
96,626
59,080
22,152
277
15
119.880
95,04e
28.317
815,359
122,109
97,275 1 .034,743
998,716
Shawe of support costs (see note 8)
Share of governance cosls (see note
B)
386.265
386,265
255,645
14.610
14,610
17,220
1.216,234
122,109
97,275 1.435.618
1.269,581
Unrestricted lunds
1,216,234
122,109
97,275 1 .435,818
1,216,234
122,109
97,275 1,435,618
For thg year ended 30 September 2021
Unrestrlcted funds
1.111.159
97,984
60.438
1,269,581
1,111.159
97,984
60.436
1,269,581
17-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
Support costs
Support Governance
costs
costs
2022
2021 Basls of allocatlon
Rates
Insurance
Llght and heat
Maintenance
Adverts & literature
Telephone and postage
Motor expenses
Operating leases
Bank charges
Sundry expenses
17,044
64,838
114,563
95,462
23,734
7,175
49,016
9,941
4,128
17,044
64,838
114,563
95.462
23,734
7,175
49,016
9,941
4,128
364
15,624 Useage
76.431 Useage
51,278 Useage
49,312 Useage
13.122 U8eage
8,194 U5eage
28,159 Useage
9.941 Useage
3,240 Useag8
344 Useage
Audit fee5
Accountancy
Legal and professional
7,200
7,410
7,200
7,410
7,200 Govemance
9.420 Governance
600 Govemance
386,265
14,810
400,875
272,865
Analy5ed betrween
Charitable activities
386,265
14,610
400,875
272,865
Governance costs comprises payments lo tha audltors of £7,200 {2021- £7,200) for audlt servl¢es and
£7,410 (2021- £9,420) for the provlslon of accounts preparation and taxation servlc@S.
Trustees
During the year remuneration and other benefits were paid lo Pastor David Purse of £50,412 <2021- £48,730)
and Paslor Shaw Higgins of £46.889 (2021- £42,558) for employment by the church as Pastors.
10 Employees
The average monthly number ol employees during the year VKS:
2022
Number
2021
Number
21
23
Employment costs
2022
2021
Wages and salarie5
Redundancy costs
Soclal security costs
other pension costs
560,662
564,784
12,699
49.379
90.161
49,401
51,371
661,434
717.023
18-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIALSTATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
10 Employees (Contlnuedl
There were no employees whose annual emoluments We￿ £60,000 or more.
There were no employees whose annual remunetstion vtss more than £60.000.
11 Taxatlon
As a charity all profits from trading actlvitles and Investment Income are used for chwliable purposes and thus
no Ilability to corporation tax arise&
12 Tanglble fixed a55ets
Land and Plant and Flxtures and
bulldlngs equlpment
flttlngs
Motor
vehlcles
Total
Cost
At l October 2021
Addltions
Disposals
6,133,255
7,636 1,477.201
46,488
(10,112> (108,910)
274.499
7,892,593
46,488
{119,022)
At 30 September 2022
6,133,255
7,638 1.513.577
185,589
7,820,059
Depreclatlon and Impalrment
At 1 October 2021
Depreciation charge(l in the year
Eliminated In respect of dlsposals
418,065
32,669
7,638 1,365.880
264.048
27,180
10,151
(10.112) (108,910)
2.055,631
70,000
(119,022)
At 30 September 2022
450,734
7,638 1.382,946
165,289
2.006.609
Carrylng amount
At 30 Septamber 2022
5.882.521
130,629
300
5.813.450
At 30 September 2021
5,715,190
111.321
10,451
5.836.962
13 Debto
2022
2021
Amounts falllng due wlthln one year.
Other debtors
Prepayments and accrued Income
41,639
20.136
18,059
61.760
61.775
79.819
19-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
14 Current asset Investments
2022
2021
Unllsted inveslments
1.326.051
1.322.600
The trustee5 have invested monies to ensure greater financlal protectlon and hlgher Interest rates.
15 Credltors: amounts falllng due wlthln on8 year
2022
2021
Other taxatlon and sodal security
Othar creditors
Accruals and deferred income
12,893
11,534
16.263
12,973
16,314
25,769
40,690
55,056
16 Operatlng lease commltments
At Ihe reportlng end date the church had outslanding commStments for future mlnimum lease payments under
non-cancellable operating leases, which fall due 85 tcllows,.
2022
2021
Wthin one year
Between two and five years
9,941
12,426
9.941
22,367
22,367
32,308
17 Capltal commltments
2022
2021
At 30 September 2022 the church had capital commitments as follows..
Contracted for but not provlded In the financlal statements..
Acquisition of tangible assets
75,023
4,071
1B Related party transactlons
Remuneratlon of key management personnel
The remuneration Of key management personnel Is as follows.
2022
2021
Aggregate compensation
313,873
297,080

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2022
19 Cash generatsd from operatlons
2022
2021
{Defic•t)Isurpus for the y•w
(36,392)
88,898
Adjustm￿lts for.
Investment Income recognlsed In statement of financial activitles
Gain on disposal of tanglble fixed assets
Depreciatlon and impalrment of tangible fixed assets
Donated fixed assets
(15,662)
117.950)
70.000
(16.935)
74,465
(400)
Movements In w¢yking capital:
Decreasel(increa$e) In debt￿$
(Decrease)hncrease in cr8dlors
18.044
114.366)
{43.001)
3,e91
Cash gengfdted from operatlons
3.674
108,718
20 Analysts of changes In net fund5
The ¢hwch had no debt thring the year.
-21-