Charity registrdtion number NIC 100670
WHITEWELL METROPOLITAN TABERNACLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

WHITEWELL METROPOLITAN TABERNACLE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Pastor David Purse
Mr Charles Purse
Pastor Robert Higgins
MrAlan CartWri9ht
(Appointed 19 December
2023)
(Apwinted 19 December
2023)
Mr Derek Mcllveen
Charity number
NIC 100670
Principal address
837-869 Shore Road
Belfast
BT15 4HS
Auditor
GMCG LISBURN
Century House
40 Cres￿nt Business Park
Lisbum
BT28 2GN
Bankers
Danske Bank
471- 473 Anlrim Road
Antrim Road Plaza
Belfast
BT15 3BP
Solicitors
Shean Dickson Merrick
3842 Hill Streel
Belfast
BT12LB
Crawford Lockhart Black Solicitors
7 - 11 Linenhall Street
Belfast
BT2 8AA

WHITEWELL METROPOLITAN TABERNACLE
CONTENTS
Page
Trustees. report
Independent auditorfs report
6-10
Statement of financial activities
11
Statement of financial position
12
Slatement of cash flows
13
Notes to the financial stalements
14-22

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
The trustees present their annual report and financial statemenls fof the year ended 30 Septembef 2023.
The financial statements have been prepared in a￿rdance with the accounting policies set out in note 1 to the
rinancial statements and compty with the church's trust deed. the Charities Acl (Northem Ireland) 2008 and
'AcGounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland
IFRS 102)" las amended for accounting periods commenring from 1 January 2019)
Objectives and activities
The unchanging objective of the church is to continue to proclaim, promote and further spread the Christian
faith as defined the pages of the Bible. Our beliefs, precepts and practises are defined and decided, not by
the words or decrees of men but, by the Word of God which we hold to be Ihe highest authority, being the
unvarnished and inspired Word ofthe God.
The main activities of the church, in order to achieve the above are Ihe holding of regular religious servi￿8 each
week, the providing of youth activities and the broad￿stIng of our seNices along wrth the provision of services of
a charitable benefit lo the communty and abroad.
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
church should undertake.
The Unsung Heroes
As always we are so very grateful lo God for the fantastic gwing of our congregation that allows us to employ a
number of people to help with our ministry and it is only right we pay tribute to the great army of volunteers who
faithfully labour behind the scenes.
These faithful souls do all kinds of things from dnving buses. leading yOLrth actiVTlies, car park duty, cleaning,
playing instruments, leading worship, fund taising, door to door witnessing. operating cameras to provide our on-
line services, welcoming people at the doors, wsiting the housebound and providing crèche facilities. The whole
church functions and works because so many people play an important, sornetimes unseen part. ICorinthian5
15.'58 "Always abounding in the WO￿ of the Lord. for as much as you know, that our labour is not in vain in the
lord.. Thank you, thank you, thank you everyone.
Achievements and perfomiance
The recent Covid pandemic changed the religious landscape & although it hasn't went away most church
Se￿ICe5 and activities have returned to a pre Covid situation although there is still a measure of 'social
distancing, in place regarding seating. Some people with underlying health concems continue to prefer lo watch
the services on-line.
The plus side of the on-line ministry is the increasing number of viewers we have from all over the UK and
around the world. People regularly Mew from the USA. Australia. Africa and New Zealand. A few congregations.
who don't have a minister meet together to watch our On￿line services. Others who have no suitable church near
them regard Whilewell as their church and we even have enquiries about the possibility of beirlg on-line
members of Whitewell which is something we are considering.
The Word of the Lord is certainty sounding forth from Whttewell and it is a humbling primlege to be able to
minister to so many.
Over Ihe months our church SerVi￿S (worship and Word) have been goo(l and people conlinue lo come to faith
in Christ. There has been approxirnately 30 people of all ages undergoing the ordinance of believers baptism, 12
baby dedications and 16 new converts completing the new converts course.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Notable events throu
hout the ear
In October Pastors David and Shaw vtsited and ministered at a church in Northamplonshire who have
asked us to suppty them with their next minister from our Acadèmy. We also held a memorial service to
remember church rnembefs and loved one's of church members who had passed away due to the Covid
pandemic.
In November a 'Remembrance Service, was held wh￿h also accommodated the enrolment of our Girl's
Brigade and Scouts. We also held our annual Christmas Fare with a wealth of slalls and activities. It
was revamped from previous yeafs and held in the larger youth ￿ntre premises and was brilliantly
supported and the money raised used to help needy families over the Christmas period.
In December we hosted the annual Chrsstrnas dinner in church for our 'senior members, with a short
program afterwards and each one leaving with a gifl from 'Father Christmas., There was also the annual
community Carol Service which is always brilliantly attended.
In January we commenced the new year with a week of prayer, and Pastors David and Frankie visited
our missionary endeavours in Ethiopia and Kenya. The staff were encouraged to see them and a good
report was brought home to the Whitewell congregation continuing to justify our finanual investment
there.
In February the church celebrated its 66th anniversary with pastor Nick Cassidy from Cork preaching all
day.
In March our Shepherd's Academy hosted an 'Answers In Genesis, day an apologetic ministry known
worldwide and it was so successful. we have been asked to repeat it next year.
In April after 3 days of prayer and fasting the church held a healing Se￿1￿ for the purpose of praying for
the sick. Also major renovation and building work commenced on the foyer area and main front and rear
en1rarn￿S. This was the first time since the opening of the church this area of the church was enhanced.
All agree it is a fabulous job. A 'Gift Day, was held to cover this necessary building work. A few of our
students from Ihe acaderny accx)mpanied by a pastor visited churches in Northampton5hire and
Yorkshire. This prowded a great deal of valuable expèrience for students who may be contèmplating the
ministry themselves.
In May the church hosted its first 'Men's Conferen￿, with 4 different speakers which again was well
attended. On the back of this a new 'Men's Fellowship. also commenced meeting togelher one night
every six weeks for fellowship.
In June the Ethiopia leam hosted a 'SoLrthem Gospel, contsrt to raise ￿ndS for the important Ethiopian
missionary project. There was also the 2nd academy meal for our Shepherds academy students, and a
Youth Mission was held in a marquee in Donaghadee which saw our youth lead thé seNices and many
local people attended.
In July the Elim Pentecostal Church held their annual 'Wonderous Conferen￿, al our church for 4 days
and nights. So pleased have the leaders of Elim been thal they are asking that this becomes an annual
event. A Holiday Bible Club for children was also hosted with many children attending.
On the 19th Augus1 saw the church put on a free event of a church BBQ and Funday at Crawfordsbum
County Park. A host of adivities were put on to cater for all. It was a wonderful time. In August we also
held another week of prayer in Pfeparation of our September Mission event and also undertook a large
scale distribution of inviles to homes over a considerable area over a three week period. Thi5 work was
done by our church members.
In Sepiember our Shepherd's Academy commenced its 3rd year wilh many students returning as well as
a new intake of Students. The firsl day back induded a lunch for all. The church also pul on our major
evangelistic endeavour of the year that we call. 'Alive Belfast. over 4 nights. David Ham from New York
was our speaker and a Iremendous time was had wilh many people from other churches a150 present.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Other Activities
Our many children's activities indude, Scouts and Girfs Brigade, Chikyren's church or 'Weewellers' on
Sunday mornings and there is also a children's church during the Sunday evening service.
Our I￿0 missionary projects each have a team of volunteers at Whrtewell helping with fvnd raising and
practical support 12 months of the year and a special Christmas appeal sees money sènt for the African
children to also recewe a Christmas gift.
God's precious Word continues lo be preached week after week with our senior minister who is
responsible for PTeaching and leaching delivering new series of sermons for the spiritual growth of the
believers individualty and the church collectivety. During the year he has brought series on 'Th8 10
commandments, and 'The miraculous ministry of the Lo￿1 Jesus, and 'lhe Tab8macle in th8 wildern8SS'
and 'A book and a woman, l)oth Galled Esthe￿ and 'Gethng Ihe gospel right, and a series on the subject
of Bible prophecy.
Two other ministries that continue to make a differen￿ are:
The street project lo the homeless. 'Mar)na for Manrf run by Stanley Donaghey.
Our food hamper ministry run by a lady called Jewel which brings food to needy families.
The Shepherd's Academy
Back in September 2021, Whitewell opened it's very own Bible college called 'lhe Shepherd's Academy, for the
purpose of producing a new generation of church leaders and workeis for the chuich. Now into our 3rd academic
year the academy has grown beyond our dreams with neatly 200 students enrolled. Many of these are from other
churches inside and outside of Northern Ireland.
Lead by pastor David Purse wilh the help of an academy board the academy has students of all ages. Some just
want to learn more about the faith but others are studying to obtain our own church based 'Diploma in Pastoral
and Biblical Studies., Our academy is growing pastors and elders and church workers for the present as well as
the fulure. Two couples who have completed the 'pastoral care, module now help with the church wsilalion
program of Ihose who are elderly or house t()und.
It is our prayer that the academy will not only secure Whitewell's fuiure but also be able to assist other churches.
This is a project Ihe trustees and oversight are very encouraged aboul.
Ethiopia & Kenya
The Church has founded and cL)nlinues to support a number of foreign missionary projects in Ethiopia and
Kenya. These missions help relieve severe poverty in the local areas by assisting in the provision of food and
clothing. The missions also help provide Teligious and secular education to the children and adults of Ihe area
and also assists in providing medical care.
The Church currently funds three project in Ethiopia" Kuriflu Compound. Babagaya School & Church, and Ambo
Church. The Church also funds the Metropolitan Sanctuary and Nyeri Church in Kenya.
Hundreds of lives are being iouched in both locations as wen as the project employing over 50 individuals. We
continue lo say 'lo God be the glorl.
Ethiopia
Our Church, Schools and Clinicg at Kurifiu, Bobagaya, and Ambo continue to supporl the needy children. their
families and the local community in the surrounding villages of Bishoftu, Ethiopia. Our main assistance is lo bring
Chrislianity to all children from differenl ethnic religions Ihrough evangelism and Ihe provision of biblically-based
teaching, and to advance the education of all children and young adults in the relief of poverty and hunger,
bringing an holistic approach to help the people in these areas in their SPiTitiJal, educational and physical needs.
The Metropolitian Tabemade Church in Ethiopia Serves the local communty in reaching souls and where we
have seen God's plans come to fruition over the many years.
The missionary project in Ethiopia is growing strong and vibrant. It continues to be supported al home by Mrs
Eleanor Mcclelland and her daughter Karen along with Pastor Michael Bunting.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Kenya
The Metropolitan Sanctuary for Children wtlh Disability continued to offer seNices during the year under the
leadership of Pastor Mary Whaom and her dedicated team.
During the year the sanctuary offered rehabililalion seNices and organised training for Comrnunty Health
Volunteers and for care givers in the community- Srtting aids, standing aids, stabilisers and wheelchairs were
given to children in need. The sanctuary also prowded social support through the provision of food packages
and transport. Medical assistance, support for families bereaved and home visits were also provided by the
sanctuary staff.
The Church, through the sanctuary, continues to reach oul to the local community. The Kenya missionary projecl
is continuing lo be strong and vibrant, supported al home by Pastor Frank'je Weir.
Financial review
The Board of Trustees consider that the unrestricted fvnd5 of the charity have sufficient resources and assets
available which are adequale to fulfil their obligations.
At 30 September 2023 the balance of unrestricted reserves was £7,712.987 (2022 - £7,801,926).
It is the policy of the church that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to be￿een six and nine month's expenditure. The Iruslees considers Ihat
reseNes at this level will ensure that, in the event of a signrficant drop in funding. they will be able to Gontinue the
church's current activities while thought is given to ways in which addttional funds may be raised. This level of
reserves has been mainlained throughout the year.
The trustees have assessed the major risks lo which the church ￿ exposed, and are satisfied that systems are in
place lo miligale exposure to the majoi risks.
Structure, governance and management
The church is constituted as trustees incorporated as a body and was eslablished by a charitable trust deed.
The trustees who served during the year and up to the date of signature of the financial ststements were..
Pastor David Purse
Mr Charles Purse
Paslor Robert Higgins
Mr Alan Cartwright
Mr Derek Mcllveen
(Appointed 19 December 2023)
(Appointed 19 De￿rnber 2023)
The Oversight of the church have, by resolution at a meeting of same, the power lo appoint new trustees. There
are 5 trustee positions on the truslee board. We hold thal there ought to be more non paid trustees than
employed tru51ees.
Finally, for all we are able lo do to serve one another and beyond the walls of our church we ultimately say, Sola
Deo Gloria, 'Glory to God alone,.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
SLgtement of trustees. responsibilities
The trustees are responsible for preparing the Trustees, Report and the financial statements in acLX)rdance with
applicable law and United Kingdom Accnuntir)g Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in Northem Ireland requires the trustees lo prepare finanaal statements for each
financial year which give a true and fair Mew of the state of affairs of the church and of the incoming resources
and application of resources of the church for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then appty them consistentty..
- observe the methods and principles in the Charities SORP 2015 (FRS 102).
make judgements and estimates Ihat are reasonable and prudent-,
stste whether applicable acaiunting standards have been followed, subject to any material departures
disclosed and èxplained in the financial statements- and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial postlion of the church and enable them to ensure that the financial ststemenls Comply with
the Charities Act Northem Ireland (2008}. the Charity (Accounts and Reports) Regulations (Northern Ireland)
2015 and the provisions of the tru51 deed. They are also responsible for safeguarding the assets of the church
and hence for taking reasonable steps for the prevention and delection of fraud and other irregularilies.
The truptees, rep
was approved by the Board of Truslees.
Pastor
Trustée
Dated..

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Opinion
We have audited the financial statements of Whitewell Metropolitan Tabemacle (the 'church') for the year ended 30
September 2023 which comprise the statement of financial activities. the statement of finanoal position, the
statement of cash flows and the notes to the financial statements, including a summary of significanl accounling
policies. The financial reporting fratnework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, induding Finanual Reporting Standard 102 The Financial Reporting Standa￿1
applicab18 in the UK and R8public of I￿land (United Kingdom Generalty Accepled Accounting Praclice).
In our opinion, the financial statements..
give a trLJe and fair view of the state of the church affairs as at 30 September 2023 and of its incoming
resources and application of resources, for Ihe year then ended;
have been properly prepared in accordance with United Kingdom Generally A￿pted Accounting Practice",
and
have been prepared in accordance with the requirements of the Charities Act (Northern Ireland) 2008.
Basis for opinion
We conducted our audit in accordance wtth Intemational Slandards on Auditing (UK) IISAS (UKI) and applicable
law. Our responsibilities undef those standards are fijrther described in the Auditovs rosponsibil￿'&S for the audit of
the financial statements section of our report. We are independent of the church in accordance with the ethical
requirements that are relèvant lo our audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe
that the audit ewdence we have obfained is suffiuent and appropriate to provide a basis for our opinion.
Conclusions relating to going concem
In auditing the financial statements, we have concluded that the tTUStees' use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomied, we have not identified any material uncertainties relatin9 to events or
conditions that, individually or colleclivety, may cast significant doubt on the church's ability to continue as a going
concem for a period of at least twelve rnonths from when the financial stalemenls are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going con￿rn are described in the
relevant sections of this report.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Other information
The other information comprises the information included in the annual report other than the financial statements
and our auditorfs report thereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the financial stalemenls does not cover the other information and we do not express any form
of assurance conclusion Ihereon. Our responsibilty is to lead Ihe other infomiation and, in doing so, consider
whether the other information is malerially inconsistent wlh the finanryal statements or our knowledge oblained in
the course of the audit, or otherwise appears to bè materially misststed. If we identify such material inconsistencies
or apparent material misslatements, we are required lo determine whether this gives rise to a malerial misslatement
in the f￿nanCIal statements themselves. If. based on the work we have perfotmed, we condude thal there is a
material misstatement of this other information. we are requiied to report that fact.
We have nothing lo report in this regard.
Matters on which we are required to report by exception
We havè nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulation5 {Northem Ireland) 2015 require us to report to you if, in our opinion-.
the information given in the financial statemenls is inconsistent in any material respect W5th the trustees,
report., or
sufficienl accounting records have not been kept-. or
the financial slatements are not in agreement with the accounlin9 records- or
we have not received all the information and explanalions we require for our audit.
Responsibilities of trustees
As explained more fully in the statement of truslees. responsibilities. the trustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view. and for such internal conlrol as
the trustees detemine is necessary to enable the preparation of financial statements that are free from matèrial
misstatement. whether due to fraud or error. In preparing the financial statements, Ihe trustees are responsible for
assessing the church's abilty lo continue as a going concern, disctosing, as applicable. matters related to going
concem and using the going concern basis of accounting unless the trustees either intend to cease operations, or
have no realistic altemative but to do so.
Auditorfs responsibillties for the audit of the financial statements
We have been appointed as audilor under section 65(2) of the Charities Act (Northern Ireland ) 2008 and report in
accordance with regulations made under section 66 of that Act.
Our objedives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material rnisststement, whether due to fraud or error, and to issue an audilofs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee thal an audit conducted in accordance
with ISAS (UK) will always delect a material misstatement when rt exisls. Misstatements can arise from fraud or
error and arè considered material if. individually or in the aggregate, they could reasonably be expected to influence
the economic derysions of users taken on Ihe basis of these financial slatemenls.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Extent to which the audit was considered capable of detecting irregularities, including fraud
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error.
and then design and perfom audit procedures responsive to those risks. induding obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In identifying and assessing potential risks of material misstalement in resped of irregularities, including fraud and
non-cornplian￿s with laws and regulations, we considered the foll0￿llng..
The nature of the industry and seclor. control environment and business perfomiance. induding the
charity's remuneration policies for tTUStees, bonus levels and performan￿ targets. if any.,
Results of our enquiries of management about their own identification and assessment of the risks of
irregularities;
Any matters we identified having obtained and reviewed the church's documentation of their policies and
procedures relating to..
Identifying. evaluating and complying with laws and regulations and whether they were aware of
any instance of non-complian￿.,
Detecting and responding to the risks of fraud and whether they have knowledge of any actual,
suspected or alleged fTaud,' and
The intemal controls established to mitigate risks of fraud or non-complian￿ with laws and
regulations-.
The matters disckjssed among the audit engagement team regarding how and where fraud might occur in
the financial slalements and potential indicators ol fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the church for
fraud and identif1ed the greatest potèntial for fraud in income recognilion. In common with all audits under ISAS
(UK), we are also required to perfomi specific pn)cedure5 to respond to the risk of management override.
We also obtained an understanding of the legal and regulalory frameworks that the church operates in, focusing on
provisions of those laws and regulations thal had a direct effecl on Ihe determination of malerial amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context induded Part 4
of the Charities (Accounts and Reports) Regulations {Northem Ireland) 2015, and local tax legislation.
In addition. we considered provisions of other laws and regulalions that do not have a direcl effect on Ihe financial
statements bul compliance with which may be fundamentsl to the thurch's abilty to operate or to avoid a material
penalty.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (Co￿[lNUED>
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Audit Yesponse to risks identified
Our procedures to respond lo the risks identified induded the folk)wing-
Rewewing the finarscial statement disctosures and testing to supporting documentation to assess
compliance with provisions of relevant laws and regulalions described as having a direct effect on the
financial statements-
Enquiring of management concerning adual and potential litigation and claims-
Performing analytical procedures to identify any unusual or unexpected relalionships thal may indicate
rysks of material misstatement due lo fraud-
Reading minutes of meetings of those charged wilh governance and rewewing ¢orrespondence with lax
authorities. and
In addressing the risk of fraud through management override of controls, testing the appropriateness of
journal entries and other adjustments. assessing whether the judgement5 made in making accounting
estimates are indicalwe c>f a potenlial bias,. and evaluating the business rationale of any significant
transactions that are unusual or outside Ihe nomal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert to any indications of fraud or non-complian￿ wtlh laws and regulations throughout the
audit.
Owing to the inherent limitations of an audit, there is an unavoidabk risk that we may not have detected some
material misslalements in Ihe financial statements. even though we have properly planned and performed our audit
in accordance with audiling standards. In addttion, as with any audit, there remains a higher risk of non-detection of
irregularities, as they may involve collusion, forgery, intentional omissions. misrepresentations, or the override of
internal controls. We ale not responsible for preventing norFcomplIan￿ and cannot be expected to detect non-
compliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's websile at-. https-.11
www.frc.org.uklauditorsresponsibil(ties. This descripb.on fomis part of our auditorfs report.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Use of our report
This report Is made solety to the charitys trustees, as a bcdy, in accordance with part 4 of the Chafities (Accounts
and Reports) Regulations (Northem Ireland) 2015. Our audit work has b*n undertaken so that we might state to
Ihe charity's trustees those matters we are required to state to them in an audrtors. report and for no olher purpose.
To the fullest extent pemitlled by law, we do not ac￿pt or assume responsibility to anyone other than the charity
and the charity's trustees as a body, for our audit work. for this report. or for the opinions we have fomed.
Mr Stephèn Houston FCA {Senior Statutory Auditorl
for and on behalf of GMCG USBURN
Chartered Accountants
ststutory Auditor
Century House
40 Crescent Business Parf(
Lisbum
8T28 2GN
GMCG LISBURN is eligible for appointment as auditor of the church by virtue of its eligibility for appointment as
auditor of a company under section 1212 of the Companies Act 2006.
10-

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Unrestricted Unrestricted
funds
funds
2023
2022
Notes
Income from:
Donations and legacies
Other trading activities
Investments
1,423.094
13,460
36,770
1,375,612
7,952
15,662
Totsl income
1,473,324
1,399,226
enditure on:
Chantable activities
1,562,263
1,435,618
Net expenditure for the yearl
Net movernent in funds
(88,939)
(36,392)
Fund balances at 1 October 2022
7,801,926
7,838,318
Fund balances at 30 Septsmber 2023
7,712,987 7,801,926
The statement of financial activities indudes all gains and losses recogniséd in the year.
All income and expenditure derive from continuing aclivrties.
11

WHITEWELL METROPOLITAN TABERNACLE
sTATEmE￿r OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2023
2023
2022
Notss
Fixed assets
Tangible assèts
Current assets
Debtors
Investments
Cash at bank and in hand
11
5.849,244
5,813,450
12
13
80,748
1.124,274
689,541
61,775
1,326,051
641,340
1,894.563
2,029,166
Creditors: amounts falling due within
one year
14
(30.820)
(40.690)
Net current assets
1,863.743
1,988,476
Total assets less current liabilttles
7,712,987
7,801,926
Income funds
Unrestricted funds
7.712,987
7,801,926
7.712,987
7,801,926
The ffinancial statyents were approved by the Board of Trustees. authorised for issue on .......
an
signed on their,
half by
Pastor Davi
T&tee
12-

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2023
2023
2022
Notes
Cash flows from operating activities
Cash (absorbed by)Igenerated from
operations
18
(81.33n
3,674
Investing activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assets
Sale of current asset investmènls
Interest received
(109,809)
(46,488)
17,950
(3,451)
15.662
201,777
36.770
Net cash generated fromllused in)
Investing activities
129,538
{16,32n
Net increasel(decreasel in cash and cash
equivalents
48,201
{12,653}
Cash and Gash equivalents al beginning of year
641,340
653,993
Cash and cash equivalents at end of year
689,541
641,340
13-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEM8ER 2023
Accounting policies
Charity infonnation
Whitewell Metropolitan Tabemacle is a unincorporated charity registered in Northern Ireland. The registered
office is 837- 869 Shore Road. Belfasl, Co Antrim, BT15 4HS.
1.1 Accounting convention
The financial statements have been prepared in accordance with the church's twst deed, the Charities Act
(Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Ststement of Recrjmmended Practice
applicable to charities preparing their accounts in accordance w5th the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102)" (as amended for accounting periods commencing
from 1 January 2019). The church is a Public Benefit Enlty as defined by FRS 102.
The financial slalemenls are prepared in sterling. which is the fvndional currency of the church. Monetsry
amounts in these financial slatements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopled are set out below.
1.2 Going concern
At the lime of approving the financial statemenls, the trustees have a reasonable expectation that the church
has adequate resources lo Gontinue in operational existen￿ for the foreseeable future. Thus the trustees
continue to adopt Ihe going cOn￿rn basis of aGcounling in preparing the financial statements.
1.3 Charitsble funds
Unrestricted fund5 are available for use at the diSCret￿n of the tnjslees in furtherance of their tharitable
objectives.
Restricted funds are subject lo specific conditions 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 financial statements.
1.4 Income
Income is recognised when Ihe church is legal￿ entitled to it after any Performan￿ CA)nditions have been mel,
the amounls can be measured reliably, and it is probable that income will be re(*ived.
Cash donations are recognised on receipt. other donations are recognised once the church has been notified
of the donation. unless perf0rrnan￿ conditions require deferral of the amount. Income tax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Le9a¢ies are recognised on receipt or othetwise rf the church has been not5fied of an impending distribution,
the amount is known, and re￿Ipl 15 expected. If the amount is not known, the legacy is treated as 8
contingent asset.
Assets given for use by the church are recognised when receivable.
1.S Expendlture
Expenditure is rècognised on an acctuals basis as a liability is incuffed.
Charitable expenditure comprises those costs incurred by the chanty in the delivery of it5 activities and
services for its beneficiaries. It indudes bolh cosls Ihat can be allorAted direcuy lo such activities and those
costs of an indirect nature to support them.
Support costs are those funclions that assist work of the charity bul do not directly undertake charitsble
activities. Support and other costs have been allocated to charitsble adivities based on actual usage by that
aGtivity.
14-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Accounting policies (Continued)
1.6 Tangible fixed assets
Tangible fixed assels are initially measured at cosl and subsequentty measured at cost or valuab-on, nel of
depreciation and any impaimient losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Land and buildings
Planl and equipment
Fixtures and fittings
Motor vehides
2°/0 Straight Line
250fi Slraight Line
250A Straight Line
250A Straight Line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and Ihe carying value of the asset. and is le￿gnised in the statemenl of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposTts held at call wilh banks, other shott-temi liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilsties.
1.8 Flnancial instruments
The church has elected to apply the provisions of Section 11 'Basic Finanaal Inslruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial instrurnents.
Financial instruments are recognised in the church's balance sheel when the church becomes party to the
contractual provisions of the instrument.
Financial assels and liabilities are offset, with Ihe net amounts presenled in the financial statements, when
there is a legally enforceable nght to set off the recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and settle Ihe liabilty simultaneously.
Basic financial assets
Basic financial assels, which include deblors and cash and bank balances, are inrtialty measured at
transaction price including transaction costs and are subsequentty carried at amortised cost using Ihe effective
interest method unless the arrangement ca)nstitutes a finar)ang transaclion, where the transaction is
measured al the present value of the fLrture receipts discounted at a market late of interest. Financial assels
dassified as receivable within one year are nol amortised.
Basic financial liabilities
Basic financial liabililies. including creditors and bank loans are initialty recognised at transaction price unless
the arrangement const'rtules a financing transaction. where the debt instrument is measured at the piesent
value of thè future paymenls discounted at a market rale of interest. Financial liabilities dassified as payable
within one year are not amortised.
Debt instruments are subsequenlly carried al amortised cost. using the effectple interest rate method.
Trade creditors are obligalions to pay foT goods or services that have beèn acquired in the ordinary course of
operations from suppliers. AmDunts payable are dassified as current liabilities if payment is due within one
year or less. If nol, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction pri￿ and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the church's contiaclual obligations expire or are discharged or
cancelled.
15-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEM8ER 2023
Accounting Policies (Continued)
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the per￿d in which the employee's serVI￿S are
received.
Termination benefrts are fecognised immediatety as an expense when the church is demonstrably commttted
to terminale the employment of an employee or to provide lermination benefits.
1.10 Retirernent benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as Ihey fall due.
1.11 Leases
Rentals payable under operating leases. induding any lease incentives received, are charged as an expense
on a straight line basis over the term of Ihe relevant lease.
1.12 Accumulated funds
Unrestrcted funds are the result of the charity's Strategic objective to establish reseNes which will allow il to
continue operating for a period of six to nine months from the balance sheet date.
Critical accounting estimates and judgements
In the application of Ihe church's accounting policies. the trustees are required to make judgements, estimates
and assumptions about the carrying amount of a5sels and liabilities that are not readily apparent from other
sources. The estimates and associated assumplions are based on historical experience and other fadors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which Ihe estimate is revised whefe the revision affects only that
period, or in the period of the rewsion and future periods where the revision affects bolh current and future
periods.
Key sources of estimation uncertainity
Flxed assets
The annual depreciation charge on fixed assets depends primarily on the estimated lives of each type of asset
and estimates of residual values. The direclors regularty review these assets lives and change them as
necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical
condition of the assets concerned. Changes in assets lives can have a significant impact on depreciation
charges for thè period. Detail of the useful lives is induded in the accounting policies.
Donations and legacies
Unrestricted Unrestricted
funds
funds
2023
2022
Donations and gifts
1,423,094
1,375,612
Donations and gifts relate to advancement of religion. It 15 at the discretion of the Trustee's how funds are
allocated belween Northern Ireland, Kenya and Eth￿p1a.
16-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Other trading activities
Unrestricted
funds
Total
2023
2022
other income
Advertising income
9.660
3,800
7,952
other trading actimlies
13,460
7,952
Inveslments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
36,770
15.662
17-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Charitable activities
Advance￿￿nt of religion in:
Northern
Ethiopia
Kenya
Ireland
Total
2023
Totsl
2022
Staff cost5
Depreciation & disposal of fixed assets
Children and youth WOTk
Travel missions
Home Missions
Social functions and rallies
Ethiopia expenses
Kenya expenses
Audio visual ministry
Abide conference
669.377
73.215
3,T77
13,361
27,522
17,125
920
920
671,217
73,215
3,777
13,361
27,522
17,125
104,319
76,082
36,121
300
661,434
52,049
3,939
16,039
46,693
11,346
119,880
95,046
28,317
104.319
76.082
36,121
300
840.798
105.239
77,002 1.023,039
1,034,743
Share of support costs (see note n
Share of govemance cosls (see note
524,884
524,884
386,265
7)
14,340
14,340
14,610
1,380,022
105,239
77,002 1.562,263
1,435,618
Unrestficted ￿ndS
1,380,022
105.239
77,002 1.562,263
1.380.022
105,239
77,002 1,562,263
For the year ended 30 Septsmber 2022
Unrestricted funds
1.216.234
122,109
97,275
1,435,618
1.216.234
122,109
97,275
1,435.618
18-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Support costs
Support Governance
costs
costs
2023
2022 &tsis of allocation
Rales
Insurance
Light and heat
Maintenance
Adverts & literature
Telephone and postage
Motor expenses
Operating leases
Bank charges
Sundry expenses
18,293
70,992
94,915
245,542
25,042
8.153
45,393
9.941
5,375
1,238
18,293
70,992
94.915
245.542
25,042
8.153
45,393
9,941
5,375
1.238
17.044 Useage
64.838 Useage
114,563 Useage
95.462 Useage
23,734 Useage
7,175 Useage
49.016 Useage
9,941 Useage
4.128 Useage
364 Useage
Audit fees
Accounlancy
7.200
7,140
7.200
7,140
7,2c(i Goveman
7,410 Govemance
524.884
14.340
539,224
400.875
Analysed belween
Charitable aclivities
524,884
14,340
539,224
400,875
Governance costs comptises payments to the auditors of £7.200 (2022- £7,200) for audit ServI￿S and
£6,660 {2022 - £7,410) for the provision of accounts preparats'on and taxation services.
Trustees
Ouring the year remuneration and other beneffts were paid to Pastor David Purse of £49,841 (2022 - £50.412)
and Pastor Shaw Higgins of £43,497 {2022 - £46.889) for employment by the church as Pastors.
Employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
22
21
Employment costs
2023
2022
Wages and salaries
Redundancy costs
Social security costs
Other pension costs
564,318
547,963
12,699
49,401
51,371
62,356
671,217
661,434
19-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIALSTATEMENTS ICONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
Employees (Continued)
There were no employees whose annual emoluments were £60,000 or more.
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
As a charity all profils from trading actNities and invesknent income are used for chartsble purposes and Ihus
no liabilrty lo corporation tax arises.
11 Tangible fixed assets
Land and Plant andFixtures and
buildings equipment
fittings
Motor
vehicles
Total
Cost
At 1 October 2022
Additions
Disposals
6,133.255
7,638 1.513,577
76,221
(31,880)
165,589
33,588
(25,503)
7,820,059
109,809
(57,383)
At 30 September 2023
6,133.255
7.638 1.557,918
173,674
7,872,485
Depreciation and impairnient
At 1 October 2022
Depreciation charged in the year
Eliminaled in Fespect of disposals
450,734
32,669
7,638 1.382,948
32,849
(31,880)
165,289
8.497
(25,503)
2,006,609
74,015
(57,383)
At 30 September 2023
483.403
7.638 1,383,917
148,283
2,023.241
Carrying amount
At 30 September 2023
5.649.852
174.001
25,391
5,849,244
At 30 September 2022
5.682.521
130,629
300
5,813,450
12 Debtors
2023
2022
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
57,743
23.005
41,639
20,136
80,748
61,775
-20-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2023
13 Current asset investments
2023
2022
Unlisted investmenls
1,124,274
1,326,051
The Irustees have invested monies to ensure greater financial protection and higher interest rates.
14 Creditors: amounts falling due within one year
2023
2022
Other taxation and social security
Other creditors
Accruals and deferred income
12
17,400
13,408
12,893
11,534
16,263
30,820
40,690
15 Operating lease commitments
At the reporting end date the church had OLrtstanding commitments for fvture minimum lease payments under
non-cancellable operating leases, which fall due as fdlows:
2023
2022
Within one year
Between and five years
9,941
2,485
9,941
12,426
12.426
22,367
16 Capital commilments
2023
2022
At 30 Septèmber 2023 the churth had capital commitments as follows".
Contracted for but not provided in the financial slatements=
Acquisition of langible assets
75,023
17 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2023
2022
Aggregate compènsation
300,403
313,873
21

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 30 SEPTEMBER 2023
18 Cash generated from operations
2023
2022
Deficit for the year
(88,939)
(36,3921
Adjustments for..
Investment income recognised in statement of financial activities
Gain on disposal of tangible fixed assels
Depreciation and impairment of tangible fixed assets
Donated fixed assets
(36.770)
(800)
74,015
(15,662}
(17,950}
70,000
(4001
Movements in working capital-
{Increase)Idecrease in debtors
{Decrèase) in creditors
{18,973)
(9,870)
18,044
{14,366>
Cash labsorbed by)Igenerated from operations
(81,33n
3,274
19 Analysis of changes in netfunds
The church had no debt during the year.
-22-