Charity registration number NIC 100670
WHITEWELL METROPOLITAN TABERNACLE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

WHITEWELL METROPOLITAN TABERNACLE
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Pastor David Purse
Mr Charles Purse
MrAlan Cartwright
Mr Derek Mcllveen
Mr l McAlees
Pastor Francis Weir
(Appointed 19 December 2023)
(Appointed 19 December 2023)
(Appointed 10 February 20251
(Appointed 10 February 20251
Charity number
NIC 100670
Principal address
837-869 Shore Road
Belfast
BT15 4HS
Audltor
GMCG LISBURN
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
Bankers
Danske Bank
471- 473 Antrim Road
Antrim Road Plaza
Belfast
BT15 3BP
Solicitors
Shean Dickson Merrick
38-42 Hill Street
Belfast
BT12LB
Crawford Lockhart Black Solicitors
7 - 11 Linenhall Street
Belfast
BT2 8AA

WHITEWELL METROPOLITAN TABERNACLE
CONTENTS
Page
Trustees, report
Independent auditor's report
statement of financial activities
10
statement of financial position
11
statement of cash flows
12
Notes lo the finanGial statements
13-21

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
The trustees present their annual report and financial statements for the year ended 30 September 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the church's trust deed, the Charities Act (Northern Ireland) 2008 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies preparing
their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland
(FRS 1021" (as amended for accounting periods commencing from 1 January 20191
Objectives and activities
The said church began in February 1957 with the objective of proclaiming, promoting and spreading the
Christian faith as defined and sel forth in the Bible and we continue to fulfil that original objective. Our beliefs
precepts and practises are defined and decided, not by the words and decrees of men, but by the Word of God
which we continue to hold to be the highest authority, being Ihe unvarnished and inspired Word of God.
The chief activilies of the church, in order to achieve the above. are the holding of regular Christian services each
week, the providing of youth activities and the broadcasting of our seNices with the provision of sewices of a
charitable benefit to the communily and abroad.
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
church should undertake.
Achievements and performance
Over the months our church services have been good with people coming to faith in Christ. There have been
some 12 people of all ages undergoing the ordinance of believers baptlsm, 6 baby dedications and 29 new
converts completing our new converts 'Genesis Course., There were also 5 weddings performed.
We have noticed attendance at our midweek Se￿iceS increasing and an increase in Ihose who avail themselves
of our on-line services throughout the UK and abroad in places as far off as the USA, Kenya, Ethiopia, Australia
and New Zealand. A few churches who do not have their own minister now meet to walch our services and we
now also have people for whom Vvhitewell has become their church, and they are 'on-line members., This is a
wonderful and exciting development.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES, REPORT {CONTINUED>
FOR THE YEAR ENDED 30 SEPTENIBER 2024
Notable ev
nts thro
ut the
ear
In October, the 'Christian Ii?stiÈute' broughl a presentation on issues affecting Christians in today's
society and the church hosted a gospel Goncert by the popular Christian singer Kari Job.
In November, there was an annual enrolment service for our 230th Girls Brigade and 112th Scout
companies. There was also an Acl of Remembrance for Remembrance Sunday. The church Christmas
Fayre also took place drawing hundreds and was very well attended.
In December, our annual Senior Members Christmas dinner was held with over 200 in attendance. Each
one look home a Christmas giftbag. There was also a Christmas musical in church, carol singing in
Belfast Cily Centre and the very popular Christmas Carol Service and the Watchnighl service on 31 st
seeing out the old year and welcoming in the new.
In January, the Ethiopia support team along with Pastor F. Weir and Pastor M. Bunting visited our
missionary projects in both Ethiopia and Kenya bringing back a glowing report of many lives being
touched and impacted for good. In Kenya, the pastors also ordained to Ihe ministry a young man
{Jacob} to paslor the church in the town of Neyri.
In February, the church celebrated its 67th anniversary with pastor John Maclnnes from the KilmarnoGk
church being our visiting speaker.
In March, our academy hosted an 'Answers In Genesis, conference which again was well attended and
Easter was celebrated with Good Friday and Easter Sunday services as usual, well supported.
In April our Academy took some 35 students on a short Irip to Berlin and Wittenburg in Germany. This
was to do with the academy studies on Martin Luther and his involvement in the Reformation. What a
fantastic time the students had calling on the Academy to organise a similar trip.
In May, after 35 years of full-time ministry as a pastor at Whitewell, Pastor Michael Bunting who was
very popular pastor in church retired. The church honoured him and his wife with a farewell gift in church
as the congregation stood to applaud after his short speech.
In June, the Shepherds Academy concluded its 3rd year of studies. There was a wonderful end of term
annual dinner and awards night with over 120 in attendance and Ihe following night at church 34 of our
students, after 3 years study received their 'Diplomas in Pastoral and Biblical Studies, and it is great to
see them taking on roles and responsibilities in the church. Truly the academy is living up to its motto,
'Equipping the saints for ministry.,
In July, the Tabernacle played host to the Elim Pentecostal annual 'Wonderous' event for 4 days of
worship, ministry of the word and fellowship.
In August, we also put on our Annual Fun Day and BBQ at Crawfordsburn Country Park where there
was fun and fellowship for some 600 to 700 people. This was a free event just for the church to get
together. A superb day was enjoyed by all.
In September, ourAcademy began its 4th year with the introduction of a new 1 year 'Foundation Course,
which is really New Testament inlroduction. What interest there was as nearly 200 students enrolled,
some of them participating online due to being from outside Northern Ireland. Some of the students
ome from other churches but are most welcome. We also opened our first branch of the Academy in
Kilmarnock, Scotland, overseen by Pastor John Maclnnes and his wife. We are also looking into the
possibility of a branch of the Academy in Kenya.
We also held our great evangelistic mission again, 'Alive Belfast, with visiting evangelist Pastor David
Ham from 'Soul Cry Church, in New York. Prior to the actual event a week of prayer was held as well as
1,OOOs of leaflet invitations delivered lo many homes and who will forget Ihe wonderful prayer meeting
held on lop of 'Cave Hill, as we prayed over our city. This was possibly our best Alive Belfast evenl with
excellent attendance and people Goming to faith. The event also involved an open- air service in Belfast
City Cenlre on the Saturday afternoon.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
ther Actlvl
Throughout the year many other aclivilies are run and lake place on a weekly basis from Girl's Brigade
to Boys Scouts, Children's Church al both Sunday morning and evening services. The 'Well' which is a
Saturday night event for older youth and now a new 'Junior Well, for children aged 8 to 15 since the end
ofAugust.
'Befrieiiders' is a ministry to disabled people bringing them to church and providing supper for them after
Sunday evening service.
'Grief Share, is a support ministry for those who have suffered the loss of a loved one. There is also
various men's and women fellowship groups as well as leaflet distribution and gospel tract distribution
leams. Fundraising for our missionary projects and children's Bible clubs held during school holiday
breaks.
'Manna Formany, is a team of volunteers who minister to those living on the streets of our city providing
hot food, sleeping bags and outdoor clothing. A second group of church folk also do a similar work.
The church enables a 'Hampers Ministry, also where needy people and families receive food hampers
when needed. This is especially needed at Christmas lime with toys for needy children also being given.
There is also a 'Safeguarding Team, that ensures those who work with children and young adulls are
safe to do so and they are on hand to provide any guidance and support to volunteer workers.
The Ro
e Holders
When the life of the newly converted Saul of Tarshish was being sought by the enemies of Christianity in
Damascus, that Saul escaped by being let down over Ihe city wall in a basket. This allowed him to fulfil his
mission of spreading the gospel Ihroughout the Mediterranean world and eastern Europe, but il only happened
because of a small group of anonymous people who held the rope that lowered him safely to the ground.
So much happens in Whitewell and its many minislries, bul it wouldn'l happen if it wasn't for Ihose who week
after week faithfully hold the rope that enables the work lo be done.
Choir and worship leaders, musicians and singers, minibus drivers, car park attendants, volunteer cleaners and
helpers and maintenance workers. Sunday night supper providers and Wednesday night coffee bar servers after
Ihe Bible study. Sound and camera and video operators, security operators, stewards and deacons and elders
and pastors. Various boards that run departments greasing the wheels lo enable Whilewell to run smoothly to
fulfil its mission.
We acknowledge and would thank Ihe 'Whilewell Rope Holders, for all that they do. Often they work behind the
Scenes doing what few are aware of and yet is so vital in the grand scheme of things. Thank you again, one and
all. "Always abounding in the work of the Lord, for as much as you know, that your labour is not in vain in the
vain.°11 Corinlhinans 15.'581.
It should also be mentioned that the 'Oversighl' of the church holds a business and pastoral meeting each month
and the trustees meet quarterly lo help ensure things are done well and above board.
Financial review
The Board of Trustees consider that the unrestricted funds of Ihe charity have sufficient resources and assels
available which are adequate to fulfil Iheir obligations.
At 30 September 2024 the balance of unrestricted reserves was £7,877,167 (2023 - £7,712,987).
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 between six and nine month's expenditure. The trustees considers that
reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to Gonlinue the
churGh's current activities while thought is given to ways in which additional funds may be raised. This level of
reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the church is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.

WHITEWELL METROPOLITAN TABERNACLE
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
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 lo the date of signature of the financial stalements were..
Pastor David Purse
Mr Charles Purse
Pastor Robert Higgins
MrAlan Cartwright
Mr Derek Mcllveen
Mr l McAlees
Pastor Francis Weir
(Resigned 10 February 2025)
(Appointed 19 December 2023)
(Appointed 19 December 2023)
(Appointed 10 February 2025)
{Appointed 10 February 20251
The Oversight ofthe church have, by resolution al a meeting of same, the power to appoint new trustees. There
are 5 trustee positions on the truslee board. We hold that there ought to be more non paid trustees than
employed trustees.
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,.
Statement of trustees, responslbilities
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to Gharities in Northern Ireland requires the Irustees to prepare financial statements for each
financial year which give a true and fair view of the state of affairs of the church and of the inc(xning 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 apply them consistently;
observe Ihe methods and principles in the Charities SORP 2015 (FRS 102).,
make judgements and estimates that are reasonable and prudent.,
stale whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial stalemenls., and
prepare the financial statements on the going concern 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 position of the Ghurch and enable them to ensure that the financial statements comply with
the Charities Act Northern Ireland {2008), the Charity (Accounts and Reports) Regulations (Northern Ireland)
2015 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the church
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Th
rustees, rep
rtwa
approved by the Board of Trustees.
urse
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 Tabernacle (the 'church'l for fhe year ended 30
September 2024 which comprise the statement of financial activities, the statement of financial position, the
statement of cash flows and the notes to the financial statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Slandard
applicable in the UK and Republic of Ireland (Uniled Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements..
give a true and fair view of the state of the church affairs as at 30 September 2024 and of its incoming
resources and application of resources, for Ihe year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordance with the requirements of the Charities Act {Northern Ireland) 2008.
Basls for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK} (ISAS {UK)) and applicable
law. Our responsibilities under Ihose standards are further described in the Auditors responsibilities for the audil ol
the financial statemenls section of our report. We are independent of the church in accordance with the elhical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Elhical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusion5 relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concem basis ol
accounting in the preparation of the financial statements is approprtate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the church's ability to continue as a going
concern for a period of at least twelve months from when the financial statemer)ts are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern 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 informatlon
The olher information comprises the information included in the annual report other than the financial statements
and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required to determine whether this gives rise lo a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
material misstatement of this other information, we are required to report Ihat fact.
We have nolhing to report in this regard.
Matters on whlch we are required to report by exception
We have nothing to report in respect of the following matters in relalion to which the Charities (Accounts and
Reports) Regulations (Northern Ireland) 2015 require us to report to you if, in our opinion..
the information given in the financial statements is inGonsistent in any material respect with the trustees,
report., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.
Responsibllities of trustees
As explained more fully in the slatement of trustees, responsibilities, the trustees are responsible for the preparation
of Ihe financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for
assessing the church's ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless the trustees either intend to cease operations. or
have no realistic alternative but to do so.
Auditor's responslbilities for the audlt of the financial statements
We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland12008 and report in
accordance with regulations made under section 66 of that Act.
Our objectives are to obtain reasonable assurance about whelher the financial statements as a whole are free from
material misstatement, whether due lo fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when il exists. Misstatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Extent to which the audit was consldered capable of detecting irregularities, Including fraud
We identify and assess the risks of material misstatement of the financial statemenls, whether due to fraud or error,
and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
In idenlifying and assessing potential risks of material misstatemenl in respect of irregularities, including fraud and
non-compliances wilh laws and regulations, we considered the following-
The nature of the industry and sector, control environment and business performance, including the
charity's remuneration policies for trustees, bonus levels and performance 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 lo:
Identifying, evaluating and complying with laws and regulations and whether they were aware of
any instanGe of non-compliance.,
Detecting and responding to the risks of fraud and whelher they have knowledge of any actual,
suspected or alleged fraud; and
The internal controls established to mitigate risks of fraud or non-compliance with laws and
regulations.,
The matters discussed among the audit engagement team regarding how and where fraud might occur in
the financial statements and potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the church for
fraud and identified the greatesl potential for fraud in income recognition. In common with all audits under ISAS
(UK), we are also required to perform specific procedures lo respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the church operates in, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material amounts and
disclosures in the financial statements. The key laws and regulations we considered in this context included Part 4
of the Charities (Accounts and Reports) Regulations (Northern Ireland} 2015, and local tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial
staternents but compliance with which may be fundamental to the church's ability to operate or to avoid a material
penalty.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Audit response to rlsks identified
Our procedures to respond to the risks identified included the following:
Reviewing the financial statement disclosures and testing to supporting documentation to assess
compliance with provisions of relevant laws and regulations described as having a direct effect on the
financial statements.,
Enquiring of management concerning actual and potential litigation and claims.,
Performing analytical procedures to idenlify any unusual or unexpected relationships that may indicate
risks of material misstatement due to fraud.,
Reading minutes of meetings of those charged with governance and reviewing correspondence with tax
authorities; and
In addressing Ihe risk of fraud through management override of controls, testing the appropriateness of
journal entries and other adjustments.. assessing whether the judgements made in making accounting
eslimates are indicative of a potential bias- and evaluating the business rationale of any significant
transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert lo any indications of fraud or non-compliance with laws and regulations throughout the
audit.
Owing to the inherent limitalions of an audil, there is an unavoidable risk that we may not have detected some
material misstatements in the financial statements, even though we have properly planned and performed our audit
in accordance with auditing standards. In addition, 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 are not responsible for preventing non-compliance and cannol be expected to detect non-
Gompliance with all laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https:11
w.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

WHITEWELL METROPOLITAN TABERNACLE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE
Use of our report
This report is made solely to the Charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to
the charity's trustees those matters we are required to slate to them in an auditors, report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assLrme 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 formed.
6Zh '(f L& a•h
GMCG LISBURN
Chartered Accountants
statutory Audltor
Century House
40 Crescent Business Park
Lisburn
BT28 2GN
GMCG LISBURN is eligible for appointment as auditor of the church by virtue of its eligibility for appointment as
auditor of a cornpany under section 1212 of the CompaniesAct 2006.

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income from:
Donations and legacies
other trading activities
Investments
1,560,862
13,301
64,159
1,423,094
13,460
36,770
Total income
1,638,322
1,473,324
Expenditure on:
Charitable activities
1,474,142
1,562,263
Total expendlture
1,474,142
1,562,263
Net incomel{expenditurel and movement in funds
164,180
(88,939)
Reconciliation of funds:
Fund balances at 1 October 2023
7,712,987
7,801,926
Fund balances at 30 September 2024
7,877,167
7,712,987
The statement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure
derive from Gonlinuing activities.
10

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Investments
Cash at bank and in hand
12
5.883,035
5,849,244
13
14
66,135
1,177,052
805,616
80,748
1,124,274
689,541
2,048,803
1,894,563
Creditors: amounts falling due wlthln
one year
15
(54,671)
(30,820)
Net current assels
1,994,132
1,863,743
Total assets less current Ilabilities
7,877,167
7,712,987
Income funds
Unrestricted funds
7,877,167
7,712,987
7,877,167
7,712,987
The fin
and
cial sta
were approved by the Board of Trustees, authorised for issue on
alf by
Pas
se
11

WHITEWELL METROPOLITAN TABERNACLE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated froml{absorbed by)
operations
18
220,295
(81,337)
Investlng activities
Purchase of tangible fixed assets
Proceeds on disposal of tangible fixed
assels
(Purchase)ISale of current asset
investments
Interest received
(115,851)
(109,809)
250
800
{52,778)
64,159
201,777
36,770
Net cash (used inllgenerated from
Investing activities
{104,220)
129,538
Net Increase in cash and cash equivalents
116,075
48,201
Cash and cash equivalents at beginning of year
689,541
641,340
Cash and cash equivalents at end of year
805,616
689,541
12-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policies
Charity information
Whitewell Metropolitan Tabernacle is a unincorporated charity registered in Northern Ireland. The registered
office is 837- 869 Shore Road, Belfast, CoAntrim, BT15 4HS.
1.1 Accounting convention
The financial statements have been prepared in accordance with the church's trust deed, the Charities Act
(Northern Ireland) 2008 and "Accounting and Reporting by Charities.. Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021" (as amended for accounting periods commencing
from 1 January 2019). The church is a Public Benefit Entity as defined by FRS 102.
The financial stalemenls are prepared in sterling, which is the functional currency of the church. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
Al the time of approving the financial slatemenls, the trustees have a reasonable expectation that the church
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the financial statements.
1.4 Income
Income is recognised when the church is legally entitled to it after any performance conditions have been met,
the amounts Gan be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipi. other donations are recognised once the church has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the church has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
Assets given for use by the church are recognised when receivable.
1.5 Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and
services for ils beneficiaries. It includes both costs that can be allocated directly to such activities and Ihose
costs of an indirect nature lo support them.
Support costs are those functions that assist work of the charity but do not directly undertake charitable
activities. Support and other costs have been allocated to charitable activities based on actual usage by that
activity.
13-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 30 SEPTENIBER 2024
Accounting policies (Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairmenl losses.
Deprecialion is recognised so as to write off the Gost or valuation of assets less their residual values over their
useful lives on Ihe following bases-.
Land and buildings
Plant and equipment
Fixtures and filtings
Motor vehicles
2 /0 Straight Line
250/0 Straighl Line
250/0 Straighl Line
25 % straight Line
The gain or loss arising on the disposal of an assel is determined as the difference between the sale proceeds
and the carrying value of Ihe asset, and is reGognised in the statement of financial aclivilies.
1.7 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
1.8 Financial instruments
The church has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the church's balance sheet when the church becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention lo seltle on a net
basis or to realise the asset and settle the liabilily simultaneously.
Basic financial assets
Basic financial assets, which include debtors and Gash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classif5ed as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabililies, including creditors and bank loans are initially recognised al transaction price unless
the arrangemenl constilutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instrumenls are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the church's Gontractual obligations expire or are discharged or
Gancelled.
14-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Accounting policles (Continued)
1.9 Employee benefits
The Cost of any unused holiday entitlement is recognised in the period in which Ihe employee's services are
received.
Termination benefits are recognised immediately as an expense when the church is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are Gharged as an expense as they fall due.
1.11 Leases
Rentals payable under operating leases, including any lease incentives received, are charged as an expense
on a straight line basis over the term of the relevant lease.
1.12 Accumulated funds
Unrestricted funds are the result of the charity's stralegic objective to establish reserves which will allow it to
continue operating for a period of six to nine months from the balance sheet date.
Critical accountlng estimates and judgements
In the application of the church's accounling policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors 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
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimation uncertainity
Fixed 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 directors regularly review these assets lives and change them as
necessary to reflect current thinking on remaining lives in light of prospective e¢onomiG utilisation and physical
condition of the assets Concerned. Changes in assets lives can have a significant impact on depreciation
charges for the period. Detail of the useful lives is included in the accounting policies.
Donations and legacles
Unrestricted Unrestricted
funds
funds
2024
2023
Donations and gifts
1,560,862
1,423,094
Donations and gifts relate to advancement of religion. 11 is at the discretion of the Trustee's how funds are
allocated between Northern Ireland, Kenya and Ethiopia.
15-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Other trading actlvitles
Unrestricted
funds
Total
2024
2023
Other income
Advertising income
9,501
3,800
9,660
3,800
Other trading activities
13,301
13,460
Income from Investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
64,159
36,770
16

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEIIfiENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Charitable actlvlties
Advancement of religion in:
Northern
Ethiopia
Kenya
Ireland
Total
2024
Total
2023
Staff costs
Depreciation & disposal of fixed assets
Children and youth work
Travel missions
Home missions
Social funclions and rallies
Ethiopia expenses
Kenya expenses
Audio visual minislry
Abide conference
700,691
81,811
7,779
11,586
33,496
33,712
990
990
702,671
81,811
7,779
11,586
33,496
33,712
107,410
67,761
30,586
671,217
73,215
3,777
13,361
27,522
17,125
104,319
76,082
36,121
300
107,410
67,761
30,586
899,661
108,400
68,751
1,076,812
1,023,039
Share of support costs (see note 7)
Share of governance costs (see note
383,150
383,150
524,884
7)
14,180
14,180
14,340
1,296,991
108,400
68,751
1,474,142
1,562,263
Unrestricted funds
1,296,991
108,400
68,751
1,474,142
1,296,991
108,400
68,751
1,474,142
For the year ended 30 September 2023
Unreslricled funds
1,380,022
105,239
77,002
1,562,263
1,380,022
105,239
77,002
1,562,263
17-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Support costs
Support Governance
costs
costs
2024
2023 Basls of allocation
Rates
Insurance
Light and heal
Maintenance
Adverts & literature
Telephone and postage
Motor expenses
Operating leases
Bank charges
Sundry expenses
21,104
76,044
94,429
90,337
30,887
8,493
44,033
9,941
4,810
3,072
21,104
76,044
94,429
90.337
30,887
8,493
44,033
9,941
4,810
3,072
18,293 Useage
70,992 Useage
94,915 Useage
245,542 Useage
25,042 Useage
8,153 Useage
45,393 Useage
9,941 Useage
5,375 Useage
1,238 Useage
Audit fees
Accountancy
7,200
6,980
7,200
6,980
7,200 Governance
7.140 Governance
383,150
14,180
397,330
539,224
Analysed between
Charitable activities
383,150
14,180
397,330
539,224
Governance costs comprises payments to the auditors of £7,200 (2023- £7,200) for audit services and
£6,420 {2023- £6,660) for the provision of accounts preparation and taxation services.
Net movement in funds
2024
2023
The net movement in funds is stated after chargingl(crediling)'.
Fees payable for the audit of Ihe charity's financial statements
Depreciation of owned tangible fixed assels
Profit on disposal of tangible fixed assets
7,200
82,061
{2501
7,200
74,015
(8001
Trustees
During the year remuneralion and olher benefits were paid to Pastor David Purse of £49.81212023- £49,841)
and Pastor Shaw Higgins of £43,937 {2023- £43,497) for employment by the church as Pastors.
10 Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
21
22
18

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
10 Employees {Contlnuedl
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
587,156
52,454
63,061
564,318
44,543
62,356
702,671
671,217
There were no employees whose annual emoluments were £60,000 or more.
There were no employees whose annual remuneration was more than £60,000.
11 Taxation
As a charity all profits from trading activities and investment income are used for charitable purposes and thus
no liability lo corporation tax arises.
12 Tangible flxed assets
Land and Plant and Fixtures and
buildings equipment
fittlngs
Motor
vehicles
Total
Cost
At 1 October 2023
Additions
Disposals
6,133,255
7,638
1,557,918
85,851
173,674
30,000
(13,240)
7,872,485
115,851
(13,240)
At 30 September 2024
6,133,255
7,638
1,643,769
190,434
7,975,096
Depreclation and impairment
At 1 October 2023
Deprecialion Gharged in the year
Eliminated in respect of disposals
483,403
32,669
7,638 1,383,916
37,770
148,283
11,622
113,2401
2,023,240
82,061
{13,240)
At 30 September 2024
516,072
7,638
1,421,686
146,665
2,092,061
Carrying amount
At 30 September 2024
5,617,183
222,083
43,769
5,883,035
At 30 September 2023
5,649,852
174,001
25,391
5,849,244
19-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
13 Debtors
2024
2023
Amounts falling due within one year:
other debtors
Prepayments and accrued income
41,559
24,576
57,743
23,005
66,135
80,748
14 Current asset investments
2024
2023
Unlisted investments
1,177,052
1,124,274
The trustees have invested monies to ensure greater financial protection and higher interest rates.
15 Credltors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade Gredilors
Other creditors
Accruals and deferred inGome
10,649
15,425
12,133
16,464
12
17,400
13,408
54,671
30,820
16 Operating lease commitments
At the reporting end date the church had oulslanding commitments for future minimum lease payments under
non-canGellable operating leases, whiGh fall due as follows..
2024
2023
Within one year
Between two and five years
2,485
9,941
2,485
2,485
12,426
-20-

WHITEWELL METROPOLITAN TABERNACLE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
17 Related party transactions
Remuneration of key management personnel
The remuneration of key management personnel was as follows..
2024
2023
Aggregate cornpensation
327,438
300,403
18 Cash generated from operations
2024
2023
Surplusl(deficitl for the year
164,180
{88,939)
Adjustments for..
Investmenl income recognised in statement of financial activities
Gain on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
(64,159)
(250)
82,061
(36,770}
18001
74,015
Movements in working capilal..
Decreasellincrease) in debtors
Increaselldecrease} in creditors
14,612
23,851
{18,973)
(9,870)
Cash generated froml(absorbed by) operations
220,295
(81,3371
19 Analysis of changes in net funds
The church had no material debt during the year.
21