Charlty raglstratlon number NIC 100870 {NoYtheTn Irèlandl WHITEWELL METROPOLITAN TABERNACLE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
WHITEWELL METROPOLITAN TABERNACLE LEGALAND ADMINISTRATIVE INFORMATION Trusto88 Mr Chailes Purso MrAlan carl19h1 Mr Deiok M¢llveen Mr lan M¢Alee$ Pastor Francls W8lr Mr Ken Len8ghan IAppolnl8d 10 Februory 20251 (Appointèd 10 February 2025) IApp¢lnted 12 May 20251 Charlty reglslrallon Northgm Ireland NIC 100670 Prln¢lp¥S oddre$s 837469 Shoro RoBd Belfast BT15 4HS Audltor GMGG LISBURN Century Hciuse 40 Cr8s¢81 Buslnesg Park Llsburn BT28 2GN BanknT6 DanBke Bank 471- 473 Antilm Road Antrlm Road Plaza Bewasl BT15 3BP 3ollcltor$ Shean Dl¢k80n M9rrick 3842 Hill Str88t Belfast BT12LB CrawfDrd Lo¢khart Black Sollcllors 7-11 Llnenhall Street Bella81 BT2 8AA
WHITEWELL METROPOLITAN TABERNACLE CONTENTS Page TN51eas' r8POrt 7- 11 Independent 8lldltorÈ report SlateTnenl olfinondal a¢tivllles 12 13 Statement of flnanclal p051tbn 14 Slalem8nl ol cash Ibws Notes to the fin8nciAI 8tatomonts 15-23
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES. REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Tho Trusleès present Ihdfjr annual report and flnan(Aal stalomtrnls for th9 yèar andgd 30 S8Ptember 2025. The fln8cl statem&nl$ havo been pr8p8rod In aceordonce wllh the Èc¢ounllng poll¢$ set out In note 1 to the Ilnan¢lal 5talem6nts and compty wllh the chuTch'8 trust deed, the Charllles Act INDtih?rn Ireland) 2008 and 'Ac¢ounllno and Reporiing by Charlllos.. Slalomenl ol R8commended Practice applicable to eharflles preparlTrg IhBlr accounts In accotdan¢e v41th the Flnanttl81 Reportlng Standard 8pplloablg In th8 UK and Republlc ol Ire18nd IFRS 1021 las amended for accounung perlods comtnenolnu Irom 1 Janukry 20191 Oblocllv95 and aGtlvlllA Thb church known loday as 'Whlt8Wo11 Melropolitan T8bernacfe ' first opened it5 doors In thè Green¢aslle area of low6r north B6lfAst on Sunday 2310 Fobrusry 1957 Inlll8lly wlth 10 foundlng members. On Ilt D6eemb&r 1986 It wa8 welcomed Into'th8 Elirn Movem&nl' and today Is known 88 an'Ellm Nelwork Chu., From Ils begliinlng Wh11well's objecllve has been, 8nd remalns to thls day. th8 promo19 and spreadlng of th8 Chr1811an lallh a8 d8fined and Sot fvrth Sn the Holy Bible. Our splrilual beliefs and Practises are shaped and declded 50161y by tho dlvSn8ly inspired Word of God which wo conllnue ID hold our hlghesl and ultlmats authority. Wé desirg to b8 a communlly ol peDpl& lorglv9n by God and Insplred lo love and lollow the Lord Je8UB. wntlnually belng transformed by HIS gr8C8 lo bocome Inrrnasingly morè Ilke Jesu8. The primary actlvllles of the church, to 8chleve the abovo, 8ro the holdln9 01 rsgular Chrislian soNlces each w8ek, the providing ol youth And adult a¢llvllle5 and the broadcasting of OUT servke8 wllh tho provlsSon gf 'grace mlnl8lr59S' of & chorltablg n8lure to the COTnmunlty 8nd abroad. Public benefit The Twste68 have pald du8 Tegard to guldance 18SU8d by ihe Charlly Commlssion In declding what adirflles Ihe chur¢h shoukl undertske. Achlev8ments and performance Over the course ol the perlod Ihera been Iho welcom8 slght ol people, young and dd. coming lo faith in Chri8t. 14 peoplg hav8 comp18ted our nèw Christian course ¢all8d 'lhe GeNpsls Cour88' and 45 p8oplo havo undaigon8 the ordlnBnce ol b811overs' bayt15m. There hav8 aLs0 baen S dedlcalions Df bab19s, 20 new members r8¢eed Info fellDwshlp along wllh 4 wedding5 p&rformed, Allhough it would seem Iher8 Is a slight dmp In Some sund Sec0s. those 5ervlcgs In the ourronl church ¢llfflal¢ ar8 St511 w811 attended anc5 our ts¥o mldwp8k $6rvlc&s remaln wall attended loo wllh a noticeabl& in¢rea86 in our main pray8r m8ellng ol the week. Our four Tnaln setvl¢es 8r8 m&dè avallable on-llne wlth many p8ople IhToughoul the UK & Ireland and abroad (USA, Kenya, Elhlopla. Auslralla, Ind, New Zgaland, Ireland) avalllng themselves ol thls rnlnlstry. Indeed, a lew churchè9 who do nol have Ih8lr own mlnlsler now meet occasionally to walch Ilvg wllh us. There ar8 8vèn some p80ple lor whom Whllewg11 ha6 bgwmg Ihgir church and they hav8 becom6 and are expre881ng Ihtr deslr8 to b8coma'on.Ilng m8rnbei$' and Ihls rBmain8 very 8n¢ouraglng. Thls on-llno mlnlslry Is now availablo on thre8 allOrmS wllh thousands ol'¢onn9Ctlons' 8a¢h month. Th1$ Is a most valuabb mln151ry lor many poople who now find thomselves houstsbound and unable lo phystcelly b church. 11 Is a180 m05t welcome wh9n Illness keeps someon8 away from church and sen¢5 can 61111 bB follow8d by peop19 when they Bre on hollday.
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Nota 8 evenfs Ihrou utt ear O¢tobèr Just Ilk8 thls Ilme last year, lh8 Nl ropraséntallv8 ol the Chrisllan Instllute brought an excellent pre50nlaUon on 1s8ue& thcling Chrf3tlans lod8y In an incre88ingly saculaT soclety. November In earty November thè ¢huroh htssted an 8pologetlo Answers In G8nesls avenl featuring Intèrnallonal speakers Ken Harn and Martln I1. Th53 wa8 attended by p8oplg Iiom 911 over Iho provlnce wlh 8v8n whole ¢iass85 01 hoolchlldr8n pr8senl as well as Christlans from aorosB Ireland Iravalllng ti) enjoy the rfGh toachlng that was prtsvlded. The month also saw our annual enrolmerst S8pAee for our unlformed Gld'8 Bdgado and Scout Mnpanlgs. Th18 colncldad wllh our Iradlllonal Rèmembrance Day servlce on R8m8mbrance Sunday. Therè wa$ also the great supported Chrf81rnas Fayre with hundred9 att8ndlng. DeG8mber Thls month saw our annual S8nlor Msmbers Chrlstmas dlnn&r th somo 200 attendlng. A ghort Program of slnglngl comedy look place bolore 8a¢h p?rson took hom8 a Christmas glft bag. There was a180 the grèal Chrfslmas Carol É8rvlcg In lh8 church wllh a crowd In ex$ of 1,70D attendlng. On lop of thal Ihare was al$0 ChrfBtmas carol slnging In thg dty c8ntfa and th8 tradiilonal watchnlghl 86Nlcè on 31st seelng out thè old year and w81comlng In Ihe n8w. During D81Mbr Whltawell alBO gave lo those1658 fortunate, dellv8rlng around 200 Chrlslrnas hampers to people. Som8 are connected lo th& Whllewell church 8nd known lo us, olhBrs wer8 Identlfiod by one ol a numb8r of olhor charlll88 ihal WB work wSlh. Thls was funded primarlty from our churth congreg81ion. February In February Paslor Frankl& and another man vlsllgd our mlsBlonary project In K9nya 8nd brought back 8 glowlng r8POrt of IIv8s being transformed by the medl¢al car8 prov@d. AL80, the church celebratecl it8 681h annlvèrsary wilh P88tor Nl¢k CaB51dy h1$ wlle from Cofk Church as our guest speaksr. W8 wero pralsing God lor au HIS past 9oodn85s and trusung HIM lor all His lulure gra¢8. To God b8 the glDry. March This month Saw the rerment of P8Stor Shaw Hlgglns after ovgr 30 years of falthlul s&rvice to the Whllow811 ehuroh and congiegallon. Thè ¢hurch aGknow5edged hTS $8NI¢o wlih a rellrèmenl glft to hlm and his wlfe with Ihg congregatlon applaudlng att&r h1$ short speech. The end of Ihe monlh saw a 'Molh8rlng Sunday SanA¢o' th a fow ol tho Motrg from th& church Sharlng somethlng of thelr own p8rsonal loumey olfalth. Aprll Thls rnonlh wltn98sed our Glrl8 Brlgad8 Annual Dlsplay as wel as our Easl¢r Celttbratlon with & woll-attend8d Good Frlday Servlce and two Ea$tar Sunday sepA¢es wllh vlslllng Speaker, Ellm G9neral Sup8rintendènt Pastor Mark Pugh from Engl8nd. May In May, our18ad pastor and some 35 of our acadèmy siudents. journeyed to Kllmarnock In S¢olland to partn0r wlth Broaklhrou9h Church for a w88kand ol evang8llsm and outreach. 11 was brilliant to $88 poople comg lo faith ChTlsl and Ih9rè was gTe31 fellow5hlp amongst all thDse who IrBvelled. Juno Thls month saw the 'Sh8phgrdG Academy, conclud8 Ils 4th year of sludlos. Once agoln there was a fanla5llc 8nd of ttrrm dlnner and awards night wllh about 100 In attendance. In church tho nlght befor8 we wltngssed 5 sludeTrts awarded their in.church dlploma PaslorAI 8nd Blbllcal Sludles and a lurth?r 84 sludenl8 recelve Ih81r Now Test3rn8nl Foundatlon Courstr ¢8ficate. Thls course was very well rec81ved. Once Agaln, It was encouraging to wltn85$ 81udenls golng on to take on roles and rosponsibUilie$ wilhln the church 88 we go forward. The church 8180 hoGted a 5all.out concert by popular Amedcan gospel slngei Cece Wlnans. Whllewell conllnutrs to b8 a grgat venue lor Chrf$tlan 8vents.
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEM8ER2025 July Thls mDnlh Ihg Tab8rnac18 agaln played host lo Iha annual Elim Pentecoslal Wondrou8 event for 4 days of WOT8hlp and te2¢hlng and fellowshlp. It was great to be llb16 to sharg the wonderful fadlllles God has 8lkJwed lo havg wlth th8 wlder Elim church famlly. August On Ihe 2Thll ol Augu81 the chuTch staff and volunteers pul on our annual fun day and BBQ 8t Crawfordsburn Country Park. Thls was a Iroe day ol lun and f811owshlp for 911 our church family and thelr family mombor5. Apart from good food there was 811 manner of 4¢llvlt16s and wllh somo 600 attending It was onc8 a tiemgndous success and thoroughly eTrloyed by 811. Great 10 888 so Tnany paoplg servSng others. Sept8mb8r In September our Shgpherds Acad8rny commoncad FIG 51h y8ar wlth thè Introducllon of another n8w 1-y88r 'Foundatlon Course, whlch L% on Old Te8tamont Introducllon. Again, Ihgr8 was tremendous intèrèst w51h many students enrolllno. Soma ol our students Ilve oulsld8 Nl but Ihey a able lo study onllne. Th8 m8lorlly of our 8tudent population Is from our Ch¢Jh, but around 20% 01 our sludenl numbers are frotn olhor chuT¢hes. In a r8cont feBdback axerolse11 was so Iov81y lo r8ad Gcmmonts Ilke <hough I dony allend thls church I h&ve b88n mad8 to fe81 so welGom&.' The KIlrnart¢k bran¢h ol lh8 acad&my under the watchful 8yg ol BrÈaklhrough Church pastor John Maclnn88 conlinu8s &180 tD do wo11. In Sgpt8mb8r, once ag&ln we H150 held our 8vaThJeli8tic event Ihol w& co11'Allv8 B8lfasl.' Our vlslllng 8vangèllst was Pastor Davld Ham Irorn Soulcry Church In Now York. PrepaiÈ)Ik)n for thls evgnl IncSuded a week of prayer and ihous8nds of Invllallon8 di$tribut8d by church member8. Thera wa¥ a150 8 great opon-8lr wSlnass In th9 clty cenlrg on the Satuiday Ic Invltè people. Once again, it wa5 preclous to se? p8ople (x)me to fallh in Chrf5t over Ihe four days th many Strangers also in attendance. In addition, durlng Ihe year Whltewg11 Also had 5peclal offerlngs lor olh8r good causes. On8 off8rkng r81sod over £3.000 whl¢h w9nt to wlnlpr clothing and food for the hom8le5s In Belfast. Another lund-ralser at the church ralBad £10,000 lor tho N8onatal Inlgnslv9 carè unlt at tho Royal Vlciorla Hvspltal. Iv tle8 Throu9houl aach year many othgr nec69s8ry acllvltles al80 lake a¢¢ from Glrls Brlgade to Scouts, Chlldr6n'8 chur¢h at both Sunday seTvl¢es. Tho 'Wtsll' whlch Is our Salurday nlghl event for older youth and now a n9w'Juntor Well, for chlldran a9ed 8 to 15 whl¢h Is really growlng. 'B&frl6nders' Is a pr8clous rplnlstry lo dlsabled people brlNJlng them lo church and provldlng supper for them after Ihe Sunday eveniro seNlce. 'Qrlef Sh8re' Is a support mlnlslry for those who have suffered the 1098 Ipasl or pra8entl of a loved on8. There are also varlous tnep and womon's fallowship groups as well as impoTi&nt leaflet and g03P81 tract dlslrlbulion tsams. W8 also thank God for Ihe lund-ralslng team8 for OLJr iwo Afdcan misslon8ry prolads as w81185 chlldren's Blble club6 hgld durlng school hollday br88ks. Wa also d(M)'I forg81 our cholr and worshlp le8d8rs, rnu51ckans and slngers, rnlnlbus drer8, C8r pafk attendants. volunteer Gleonors 81 holpgrs as Well us malnlenanc8 work8rs. Th& Sunday nlghl $upp8r provlder5 and WednEsday night colfèe bar servers aft8r Blble study. Sound and camera and vld80 opèrators, securliy camera observ#r8, slewardg Bnd d8actsns, eldeis and pastors a5 well as ¢hur¢h aulhorfsed home visitors. On top ol that th8 varlous boards Ihat run departments helping to gn8blo Whllewell to run Smoothly to lulffl Ils ml8slon and calllng. 'Manna For Many18 ong of teams ol volunteers who rnlnlslor lo thos9 Ilvlng on the slreels of our clty provldlng holfood. slaeplng bags and outdoor clolhltvj. This is 9SP8cIal naedod In the colder months. The church enablas a 'Hamper Mlnlslry. also lo ne8dy indivlduals and lam1118s when called uw)n. Thls Is especlal appredated at Chilslmas tlme wllh toys for nggdy Ghlldr9n also balng glven. We also Appreclala the Important work of our church Safeguardlng Tgam who Igad our ¢hurch as 1151dves to make WhltaWo11 as 50f? a pla¢9 a$ P08sible for all who com8 under our TQOI,
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 alle On6 ol the mo81 challengln9 sItU8tlons fadng Ihg church this year rdalad to safeguardlnu alleg8tlon8 madè against member of slaff. Tho Trustees had cotnml3sloned an IndoP8ndent saleguardlng Invesligatlon, whl¢h reported back. It found that the IndId01'S behavlour was deemed as Snappropriale, whlle also rèmalnlng Inconclusivè as to wh6thgr Ihl$ was Inlenlksnal by lh6 slaff rnembor or not. The Indep8ndenl Investlgalon also assessed Whi18wo11'5 ourrenl salegu8rding pollcies and procedu8. A number ol ac110Ds wèrg idonllfled for Improv8menl and Iho Irusl886 pilorllis£d and immedia161y acllopad all lh8 recornmendalions. One ol th8 most Blgn1ficanl acllons was lo recrull gnd Iraln B new safeguarding t8am. Saleguardlng Mas been on important Iocug and wlll remalft a phorlly lor th8 Trustees golng forward. Allegation8 01 hislorfc sofeouardlng Issues datlng back to Ihe 1980$ and 20008 have also been Included in mèdia r8porting, wlth tho PSNI ¢onflrm1ng Ihst Ih8y wore Inveslgatlng. Trust898 conlactod the pole, who ¢onflrmgd that there Is no current safeguardlng rlsk lo tho conoregallon In relatlpn lo any Invèsllg811ons. Truslees offered the police any suppori requlred. TheTe hag b88n no further inlormatlon or 8nga90rnonl on these hlstorl¢81 allegatlons. Safeguardlng remalns a crillcal fun¢llon of all ¢hurch8s. The Trustees comrnlt lo ensurfng that Whliaw811 Is a safe place for gveryone. vksitors, attgnders, rn6mbers, and staff. In Ilne wllh the Charltles Comm16510Th lor Northern Ireland's rèqulr8m8nls for 8tatulory d18closure, TEusle98 havo been 8tvJaglng ¢on5tructively wilh thè CharlU9s Commlsslon for Norihern Ireland In relÈllon lo any matl#rs fal58d In relallon lo Whitawell. Flnanclal revlew The Board of TwstB8S eollglder that ihe unrestrfeled funds ol the charlty have suffldgnl resourG98 and asse15 avallabla whlch arg adequat8 to Ihelr oblloation3. AI 30 Sgplemb8r2025 the b818nco ol unrestdcled reserv•s was £7,785,545 {2024- £7.877.167}. Re1V8S PDIICY 1119 Ihe polloy ol Ihe church thal unrestrlcled fund8 whlch hav8 not been de8ignaled lor a speclllc u$6 shauld be malnlalned at a1gv81 equlvalont to betwe$n six arwj nlne month's expondllure. The Tw8iees conBlders that rès8Tves al Ihls lÈval v4111 ensur8 ihal, in Ihe ev8nl 018 61gnllcanl drop in fundlnu. they wlll bè able to contlnuè th8 church's ¢urrAnt actlvltlos wh11e Ihoughl16 given lo ways In whlch addlllon81 funds tnay be raised. Thls18vel ol reserves ha8 be8n malnlalned Ihrtsuohoul Ihg year. Majorrlsks Thg Trustees havè astsess8d Iho major rlsks to whlch Ihe oburoh 15 expos8d. and ara satlsfied that sys18ms ar8 In place lo mlliga*8 exposure to the malor rlsks.
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 StruGtur&r govewnanco and man8gement The chuT¢h 1$ consllluled 88 Tnjstees Incorporated 88 a Jody 8nd wa8 eslobllshed by a chaillablo trust d88d. Th¢ church18 currently governed by 'the Church Ovor81ght' whlch 1$ made up of oidalned pastors and old¢rs and appolnied Tru$le8s who lo98th8T look #tt&r Ixsth the splrllual and the materlal w811-b8ing olthe church. The Tru8188s who 5ervad durfng the ygar and up lo lh8 d8te of slgnalure of th8 financlal Blat9rn0nls ware.. Pastor DavKI Purse IReslgned 4 February 20261 Mr ChBr185 Purso Pastor Robetl Hlgglns MrAlan Cartwright Mr Derek Mcllveen Mr lan KQ¢A186S PastOF Franols Wolr Mr Ken Leneohan (Roslgned 17 Oècembor 20241 (Appolnled 10 Fobwary 20251 IAppolnled 10 February 202SI IAppolnled 12 May 20251 RfjGrullm@nl and appolntment of Irusle Tha Overslght ol the churth hgvo. by resolullon al a meetlro of samp, the p¢wèr to appcTnt new Trustees, Therè re 8 Tru51ee poslllons on the Truslg9 bobrd. We hold that Ihgr9 owhl to be morg non pard Tru51ees than mpk)y8d Twsia8s. Focusing on strengthening Whll8w811'8 wider govemance SIrCtUr&s, th8 number of Tws18fjs w86 Incrgased, addkng rgsouree and furiher skllls tD Ihe trust89 tgam. In r8cognltlon of the rol88 and r8sponslbllllles ol Trustees, addlllon81 prof6sslonal exp8rt159 has been ex19vnany soui¢ad lo support key areas. in¢luding1ggal, HR 8nd communl¢atlons 8UPPOrt. Tru8le88 plan lo furlher8trenglhen this area In thè comlnu operatlng y84r. Su¢¢e$$lon Plannlno The r81iremgnt of one pastor during thè Prevlous operollng y&ar, another Pastor Ihls p6rlod and the planned rptlremgnl ol a Ihlrd meang that the Current Pastoral team 1$ already very stretched. TN8te8s plBn to addrgss Ihls In th8 comlng year in QTd8r to make sure that all of tIKJ88 that we mlnlsleT to are ablo lo be $plrflually h&lped and that our pastoral loam is approprlalety rgsourcèd. Th8 Rope Holders Saul ol Tarshlsh was, prlor ID h15 eonverslon. a 'hunler' ol Chrisllans. perseculing them fDr IhelT fallh. But aftèr h18 own mlraculoug conv8rslon on the Darnascu5 Road th9 hunter now becomes 'lh9 huntod., To &s¢ape hls 8nemlas, hg Is let down over the ¢lty wall In a baskel. Thls facllltsted hls os¢ape thus allowlng hlrn to fulfil hls mlsslon ol spreadlng Ihe gosptrl throughout the Medllerranean world and eastern Europe. but11 only happ8nod because of o small group of larg8ty ononymous ini51vldual$ who held tho rope that lowered hlm lo saf8ty that nlghl. A Powerful omount happ8ns every week In WhSiewell and Ita many mlnlslrSgs, but it wouldn't happ8n if 5t wA$n't for those who weok aftgr w6ek falthfu51y hold th8 ropg that enab18 the valuable work to be done. A8 we brlng th1$ roport to a clo$o, wg want to aoknvwledge and thank the'Wh116well Rop6 Hold&rs' for all that they do often behind the soenes playlnp such a vllal role that 0fl8n few ara aware of. Thank you everyone and 8lw8yS keep In mlnd whal P8ol sgld in1ICDrtnthlans 15,.581"Always abounding In Ihe work ol th8 Lord, for as much as you know, that your labour Is not In v81n.' It should also 90 on rocord that th8 Over61oht and Tru6tee boards hold busln8ss and pasbral meetings eaeh mot)Ih and sometimos, buslness demanding, a few limes each rnonlh clDGklng up many hours.
WHITEWELL METROPOLITAN TABERNACLE TRUSTEES, REPORT IGONTINUED) FOR THEYEAR ENDED 30 SEPTEMBER 2025 Sola Doo Glori Flnally lor 811 we can do. to 86rve one another both In 8nd bèyond the walls of our church w8 wanl lo say, 'Glory to God alono., We Iruly piaise our great God and Savlour for all Ih8t has passed and we are Irttsung Him lor all Ihot 1$ lo wmo. Whllst we may not know what the lulur9 holds. W8 do know it Is our God who holds Ihe fulure. statement of Tru316e8' responslbilitle6 Thg Trustees arg responslble for preparlng thè TTUgt6es' Rgport and the financlal stalemenls In accofdance wilh applicable law and Unll8d Klngdom Accounllng Sland8rds {Unlt8d Kingdorn Ganerally AccBpled Accounllng Practlc81. The law 8ppllcabl8 lo ch8rllles in Northern Ireland requlres the TruBtees to prapare flnanclej 8ta19men18 for e&h Ilnanclal year which yiva a true and falr view ol the slat8 of affaSrs ol the church and of the incoming resources 8nd applic8llon Df r&souf¢e8 olth8 church f(Y that year. In preparin9 Ih8s9 linanclal statements. th8 Trustees Bre requlred lo.. select suilablg accountlng pollci8s and th8n apply th8m con51s18ntly'. obs&Na the m81hods and prindples In tho CharI1188 SORP.. make ludg8men18 and astimates Ihat ar8 80ndble pnd prudent., 618le wholher applicable occounling Standard5 have be8n followed, subject to any material d8parture8 dlsc108ed and &xpl£lned Sn thè fina181 51alÈmenls'. and pr8par8 Ihe fin8ncial 8latem8nls on ihe 9Dlng concern bas1$ unl889 11 Is Inapppt¢ lo pr88um8 that the ch8rf1y wlll ¢onUnu9 In operallon. The Twst8es are rgspon51ble lor keeplng sutficlBnl accounllng records that di5Glose with reasonable aeour80y al any tlme the finanolal PDslllon of the church and enabl8 them lo ensur8 thatthe finanolal statoments comply wllh the Chari1189 Aot INorth8rn Ir818ndl 2008 and the provislons ol tho Iwgl deed. They ar8 also responslble for safeguardlng the 8$5018 01 Ihe church and htrnc8 for laklng rea$onab18 51ops for the preven11on and detocllon of Iraud and olh8r Iriegul$rilles. The Trustees, report was approved by the Board ol Trusleos. MTK Trust gneghan Date..
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Oplnltsn W8 hav8 audlt8d the financial 81alemen18 01 Whllèwell Melropolllan Tabèrnaclè (the 'churoh'l for Ihe y98r &nded 30 S8Ptember 2025 whloh compr15e Ihe statement ol financlal acllvltl8s, the 5tatemenl of financlal position, the statam8nl of cash fiows and th8 not88 lo the flnanclal statements, In¢ludln9 a summary of slgnif1canl 8ccounllng pollcies. The finan¢lal reportlng framework that has b8èn applled In thelr prepar8tlon Is appllcabls law arKI Unlled Klngdom A¢counllng Standards, In¢1udlng Flnan¢Sal Reportlng Standard 102 Th# Hnanclal Reportlng Slandard eppliGeble In the UK and Republlc L)f Irel&nd IUni(ed Kingdom GenerallyAccepledAcwuntlng Pracllcel. In our oplnlon. th8 financl81 slalgmonts.. 8 true ancs falr vlew gf th8 slatè of lh6 churth affalrs a$ at 30 S8PtemboT 2025 and of It6 Incornkng r950urce$ and appll¢allon ol resources, lor th8 year then 8nd&d-, hav8 been prop8rty pr8par8d in 8ccordatKe wlth Unltèd Klngdom Generally A¢cepl8d AwountirvJ PractlG8'. and he been pr9par8d Sn ?(wrdonc8 wlth tha raqulrDtnen18 of the ChorlllesA¢l INorth8rn Ir81andl 2008. Basls for oplnlon Wg ¢onduc19d ovr audll In accordancè wlth Iniemational Sladards on Audlllng IUKI IISAS IUKII and applirAbl8 18w. Our responsibi1S11$6 under those standards 8r8 furth8r d&$crfb8d In tho Audllorfs responslbllitlgs for (h8 8udit of th8 linanGAal slatomentS 59cllon ol our rEPDrt, We are Ind8pendenl of the church in accordaTIGe wllh the 8lhlcal rgqulr9m8nls th81 are relevant lo our avdlt ol tho Ilnanclal slalemgnls In Ihg UK. In¢ludlng the FRC s Ethlcal Standard, and we hav8 fulfllled our olh9r èlhical respon5ibililies in acoordance with these r8qulr8menls. We belleve that the audlt evldonce wè have oblalned Is suffi¢lent and approprlale lo provid8 a basls lor our oplnlon. Concluslons rol&tlng to golng concarn In aurjlllng Iha flnon¢lal slatembnts, we hava conoiuded Ihal the Trustees, u89 of thg golng concem basls of accounllThg in the preparation of the flnanGlal 5tatem9pls Is approprfale. 8a88d on the work wg havè PErforme15, we have not Idenufled any rnalgTI81 upc9rt8lnlle8 ralatlng to evgnts or (K>ndlllons that, Ind5vldually tsr collecfjv85y, may cast slgnSflcant doubt on Ihe ohurch's ability lo continue 85 a golng ¢oncern for a p8rlod of g118a31 tW8lv8 month8 from when th6 fln8nd81 statements are aulhods8d for18¥Ug. Our re8ponslbllltl6S and thè r8sponBlblllt46s of the Truste9s wllh respgcl lo golng concam arg describod Ihe r818vant $e¢lions of th18 report.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT ICONTINUEDI TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE oth8r Informatlon The other Information compri58s th8 Informallon Included in the anriual report olhar thon th8 financlal 81atsmwls 8nd our audltorf5 report Iheieon. Tlw Trusl8ès are spOnsible for Iho olh@r inlormatlon conlalnod wlihin the annual iepori. Our oplnlon on the nnan¢iJ stal8monts does not cover the other inlormatlon and we do rtol &xprgs8 any form of assur8nce Goncluslon thoraon. Our responsibllSty Is lo read Ihg oiheT Inlormatlon 8Dd. In dolng so, Conslder wh8ther the othèr Informallon is malerlalw Snconslslenl wllh the financldl 8iatem8nts or our knowlodgè obtained In the course of thè Budit. or othewlse appear8 to be ma18rlalty mlsslatgd. If wo identify such malttrial Inconslstencl95 or apparent ma18rlal mls51at£men18. W8 81e roqulred to d&termine wh•thgr Ihls gives rise to a m8tgrl81 mi85latement in the finan¢ial s1818mènls themsalves. 11, based o>n Iho work we have performad, we con¢ludg that Iherg 18 a malorlal mlsstat9menl ol Ihls other Inlormallon, w8 are Tequlr9d lo reportthal lacl. We hav9 nothlng lo rtsport In thls regard. Mattars on whlch we am r8qulr8d to r•port by exceptlon We havg nothIn9 to rep¢yt In rèspecl ol thè following mattors In relalion to whl¢h the Charllles (Accounts and Rèports) Regulations INot1hern Ireland) 2015 requlre u$ to report to you If. In our oplnion.. the informallon glven In the financlal stalaments 15 inconslstgnl In any maler1 re8pect wlth tha Trustees. r8POrt,' or sulficient accountlng T8CDrds hove not beèn kepL or the financial statefllgnls are not in aore&m8ntwlth the accounllng Tgcords., or w8 have not T8¢elvgd all lh$ Inlormatlon and explanallons we requlre for our audlt. Re5pon51billtle¥ of Trust908 A5 8xplainèd more fully In the stet8m8DI ol Trustees, respoDslblllU96, the Trustees Brè r88pon8lbb for th8 PT8parallon of the Ilnanclal slatgmenls and for b81ng satlsfied thal th8y glve a Irue and falr vl8w, and foT 8uoh Inlernal control as the Trustees determln8 Is nocessary to enRble the praparatlon of financ1818talamenls thal are frao from matarlal ml8Stal@mont. whether due lo fraud or error. In pr8parlng the Ilnanclal slatements. the Trust088 are responsible for ass8s91ng tho church's abillty lo Gontinuo as a golng concgrn, dlscloslng, as appllcablB, motter8 relalad lo going concem 8nd using the uoing concorn baslG o12ccountlng unl888 Ihg Trust9es ellher Intend to Cga88 OPgratlon8. oi have no realistb alternallvo but trj do so. Audltorfs rg$pon$lbilillès for th? audlt of the tinarhGlal 8tatgmenl8 W8 hav6 been appointed as audllor undOT saclion 65121 ol lh9 Chari1588 Act INorth6rn Irèland12008 and report In ae¢ordancts with regulatlons made under 58CtIDn 66 01 IhalAct. Our objeelivès arè to obtaln T¢asonablg assurancg about whether th8 nnan¢lal ststements as a whole ar8 f1&8 from malorlal mlssta18m8nl, wholher du8 to fraud or error, and lo 15$u8 an audltorfs r8POrt thgt Includes our oplnlon. R&a8onablg as6urance 1$ a hlgh lovel of assuranca bul 18 not a guarant88 Ihat an audll conducted in a¢cordan wlth ISAS IUKI wlll alwAys dèl8cl a material mlssla19ment when 118xisls. MlsStatem6nts can 8rfse ftom Iraud OT error and are considèred Mateal if. indlvldually or In the aggregato. th8y could reasonably bo expeBled to Infiuence th9 ecoDomic decislons ol usgr$ lakgn on the basls of Ih850 financial slatem8nts.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN YABERNACLE Ext•nt to whl¢h the audlt was consld8r¢d Capable ol detectlng Irr8gularlll86, inGludln9 fraud W8 Id8nllfy 9nd a8se88 th6 rlsks of rnat8rial mis8la18rn8nl ol the financial slatemenl$, whether due lo fraud or eTror. and thon deslgn and perform audit procedures re$ponslve lo thos8 rk8k8. Includlng oblalnlng audll 8vld8nc8 that Is suffl¢1•nl and approprtate lo provlde a basis for our oplnlon. In kleftllfylng dnd as8esBlng pulonllal rL8ks ol material mlsslalem8nl in re8P8Ct of irregulartlle$, Includlng fraud 8nd non-mplInG8s wllh lawa and regulalSons. we con81dered Ihe followlng.. Th8 n8turé of the Indu8try End sector, control envlronmont ond busln9$6 performanco. Includlng Ihe charlty's r8muneratlon pollc188 for trustees, bonus levels and performance targets, il 8ny' R89u115 of our enqulrfBs ol management about thelr own Idenllllcallon and a83essrnent of the rtsks of Irregularill8S,' Any maltgrs w9 Idenllfjed having obt8lned and r8viawed thè church's documentallon ol their pollcles and procedure$ relaling to.. Idenllfylng, gvaluathg and comptylng wMh law8 and r8gulatk)ns and wholr they werè aware gf any Instance ol non-compllanco., DetEGting and rospondlng lo the rlsk6 01 Iraud and whelh¢r they hBve knowledg8 ol any aGiu81, suspe¢led or alloged frAud', and Th6 Internal controls estgbllshed lo mlllgalg rf8ks of fraud or non-comp112nce w5th law8 and regulation3', The matt8r8 dlscussed among Ihe audil engag6menl leam regardlng how and where fraud Mh{ occur In the flnancial slatemonls and polenllal Indlcalors of fraud. A8 8 result of thesg procedureB, we consld9red the opporiun1118s Bnd Incantlves that may exSsl wlthlTr the church for fraud and klenlifted Ihtr gr£ale5t potentlal lor fraud In Incorne recoonillon. In common th all audlls undèr ISA8 IUKI, we 8re also reqtslrgd to porloitn 6pBcific procoduros to respond to the rlsk ol management override. We also oblalned an undeTsland5ng of Ihelggal and regul810ry frameworks that the church operates in, focusln9 on provlslons ol thos8 Imws and reoulatlons that had a dlraol gff8Ot on Ihe deterrnlnatlon ol material amounts and dlsclo8ur&s In th8 Ihan¢lal slaiem8nls. The key law8 and T8gulalions wo wnsldered in Ihls context thrtdd Part 4 of Iho Ch8rlties {Ao¢ounts and R6port81 Regulatlons (Northem Ir81andl 2015, and local tBX leglslayon. In addillon, wa consld8rad provi81on8 ol other laws and r9gulallons Ihat do not have a dlre¢t 8ffe¢t on thè fin4n¢ig1 81at8m¢nls bul compllance wlth which may be lundamenta lo Ihg ¢hur¢h'$ ability to operate or lo avdd a matgrf81 penalty.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE Audlt response to rl8ks Idontlflad Ow procedur6S to r6spond to th8 risks idontified Included tho lollowlng.. Reviewlng Ihe financlal statement disclosures and testing to supportlng docum8nlatlon to a5909$ compllsnco wlth provlslons ol relevanl laws and r6gulallons deserlbed 8$ having 8 dlrecl èffect on the financial 81atamenls', Enqulrlng of managem8nt concemlno aclual and polevllal Illlgatlon and clalms.. Performlng analyllcal proc8durg8 to Idèntlly any uthusual Dr unoxpedad Tdallonships that may Indlcatè rlgks of materlal mlsststsmonl due lo fraud; Readln9 minvle8 ol mg8tlngs ol Ihose charged wlth goveinanc? and revlewing coirnspondftn with lax aulhorilles., and In addrosslrvJ Iho risk of fraud through m8nagem6nl overrfd6 of oontrols. lesting th6 appropri8lene5s of louinal entrles and olh6r adlustmenls.. as8esslno wh81her th6 ludgemenls made In making accounllng esllrnatos are Indlcative of a polenllal blas.. and eValU8n9 Ihe buslnes5 rallonale o18ny slgnlllcant transactk)ns that aro unusual or outside the nolmal coursg ol buslyes8. W8 also communlcaled relèvant Identified laws and regulallon5 and polentlal fraud rlsks lo all éngagement tearn member8 and r8tnalngd alert lo any Indlcallons ol fraud or non-¢ornpll8nc8 wllh laws and regultttlops Ihr(Trughout the audll. Owing lo the inhorent Ilmllallons ol an 8udll. there Is an unavoidabl& rl8k that wè may not hav8 detectèd sotnts ma19rlal mlsstal6menls in the financial siat8m$nts, even though w8 have properly planned and porfoTffl2d our audit In aG¢ordBnc8 with auditing slandards. In addltion. as wllh any audll, ther8 remaln5 a higher risk of non-deteBllon ol Irregular11188. as they may Involvg colluslon, forgery. Inlenllonal omlsslon5, mlsrepresgnlatlons. or the ov8rrid8 of Internal controls. We arg nol ponSIbl for pravenllng non-cornpllancè and ¢annot be 8XP8Cted 10 dgtect no compllanc8 wilh all law8 and regulalh)n8. A furth8r descrlptlon ol our responslbi1I@S is avallablB on thg Flnanclal R8portlng Councll's w8b51t8 dl: https'jl www.tr¢.org.uklauditarsresponslbilllles. Thls des¢rlpllnn fDrms part ol Dur audltor'$ report.
WHITEWELL METROPOLITAN TABERNACLE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WHITEWELL METROPOLITAN TABERNACLE U$$ of our r0POrt Thls report Is made solety lo the charills Tw8tg8s. 85 a body. In ac¢ordance w¢lh part 4 ol Ihe Charilles IA£counis and Report81 Regul8llDns INortheTn Ireland) 2015. Our audll work has b88n undertaken so that wa mlght Stale lo the ch8rlly's Trust885 Ih058 m2tt8rs we aro requlred to stale to them in Dn gudllor8' report and for no olh8r purpos6. To thB lulleBI èxtent pgrmlttad by law, we do not Bccept or 85sum6 responslblllty to anyone other than the charlly and Ihe charity'8 Tw81ee8 85 a body, for our audlt work, lorlhls roport. or for tha oplnlons wg hav9 foimed. GMCG USBURN Qh...Q.S.,,,IOlb Chart&r8d Accountsn16 Slatutory Audltor C9niury Hou9e 40 Cr88cenl Busln8$8 Park L15burn BT28 2GN GMOG LISBURN Is ellglble lor appointrTlOnl as audltor ol the chuTch by vlriue of lis ellglbillty for 4ppolnlment as audltor of a company under sècllon 1212 of the Companl88Acl 2006.
WHITEWELL METROPOLITAN TABERNACLE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 Unreslrl¢ted Unro8trictBd funils fund$ 2025 2024 Notes In¢omo from: Don30$ and legaoles Olh81 tradlng activlli&s Inv851ments 1,361,821 13,577 72,281 1,560.862 13.301 64.159 Tolal Income 1,467,879 1,638,322 ExpBndllure on: Charilable aclMlle8 1.559.301 1,474,142 Total oxpendltur I,9,301 1,474.142 Net Incomellexp8ndlturel and movement in fund6 (91,622) 164.180 Reconclllatlon of fund$: Fund bglAnces al l October 2024 7,877,167 7,712.987 Fund balan¢8s at 30 september 2025 7,785,545 T.B77,1fj7 Th9 slaternent of fina[81 actIlIeS Includos all galn5 And1055es recoun18ed In th9 yoar. All Income and expèndmure d&rive from ¢ontinuiThJ activities. 12-
WHITEWELL METROPOLrfAN TABERNACLE STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTETrJIBER 2025 2025 2024 Notps FlxÉd as$ot$ Tangible as$8ls Currant a8B&tB Debtors Inveslmont8 Cash al bank and In hand 12 8,833,617 S,883,03S 13 14 79,958 1,206,208 733.68g 66.135 1,177,052 805,616 2,018.833 2,048,803 Credltors: amount8 falllng wlthln on8 year 15 166,9051 154,6711 lQel cuwrenl as8els 1,951,928 1.994.132 Total a8801¥ 105s currènt Ilabllltle3 7,785,54S 7,877,167 Incotntr funds Unrostrlcled fund8 7,7B5,545 7,877,167 7,785.545 7.B77,167 Th8 finanGlal Statements were approv8d by th8 Board olTru81es3, authorlsed for Issue on.Q.kn.Q.S....2.01 and 81gned on thelr beh811 by Mr lan McAlees TrustOO en n8ghan Tru 13-
WHITEWELL METROPOLITAN TABERNACLE STATEMENT OF CASH FLOWS FOR THEYEAR ENDED 30 SEPTEMBER 2025 2025 2024 Notgs Cash now5 frorn operatlng actlvltleB Cash labsotbed byllgenfjrated Iiom opèrBllon8 19 220.295 175.3541 Inve9tlng 8Ctlvltl8$ Purcha88 ol tangible flx8d assets Proceeds on disposal of iangible ItX8d assels IPurch88ellSale of currenl as861 Investment8 Interesl reIVed (40,9681 (115,8511 250 260 128.1561 Y2,281 152,7781 e4,159 Net cash g¢nèrated ffomllused Inl Investing actlv51169 3,407 1104,2201 Net Ide¢raa$elllnor&88e In ¢a8h and cash équivalents 171.9471 116,075 Cash and cash equlvalents al b8glnnlng ol y88r 805,616 689,S41 Cash and ca$h equlvalents at end of yeai 733,669 805.618
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accountlng pollcles Chgrlty Informallon Whltewell MÈlropolll8n Tabefna¢le Is a unincorporated charlty r9giGtared In Norlhern Ireland. The reglstered office IS 837- 869 Shore Road, B611asl, Co Anlrlm, BT15 4HS. 1.q A¢counllng eonventlon I'he fan¢181 slatemen18 have been pr8par8d In accordan(x wllh the chur¢h'5 trust d98d, tho Charillos Act INorth8rn Ireland) 2008 gDd Accounllao and Reportlno by Charlllas.. Slalem9nl of Recommended Practice Appllcablg 1¢ charllles prgparing Iheli a¢¢ount8 in a¢cordanc8 wilh th8 Flnanclal Reporting Standard ppllcable In the UK and Republlc of Ireland IFRS 1021" las amendgd for a¢countlng perlods cotnmenclng from 1 Januory 20191. Thg church 1$ a Public Benelll Entity ag deftned by FRS 102. The financlal statbmenis aro PTepared In sl8rllng. whlch 1$ Ihe functlonal curr8ncy ol tho churGh. Monetary amounts In th988 flnanclal slalem9nls are rounded lo the noarest £. The nancIal slalamènts h8V8 baen ppared tho hlslorkal cost ¢OnV8ntlon. The prlnclpal a¢counlSng po11d8S 8dopted are set out below. 1.2 Going ¢on¢ern At the tSmo ol apprDvlng the flnanclal 6¢gtomenls, the TTUStetss have a reasonable expectation Ihal Ihe church ha5 adequat8 r8source8 to eonllnue in operallonal exlslenGe for the for85sèable future. Thus th8 Trustess continu8 to adopt lh8 golng con¢èrn basls of aGcounUng In prepBrin9 tho fin8ndal statemènts, 1.3 Charllable funds Unre8trlcled lund8 arg avallable foT usè at Ihe dlsGrelk>n of Ihe Trusleeg In furthefance of Ihelr ¢harltable objectives. Re$lrlcted funds are 8uble¢t to Sped1 condllions by donors or granlor8 a¥ lo how Ihgy may b8 U80d. The purposos and us8s 01 Iho restricted funds are s81 out in th& notes to the tlnancial 8t8temonl8. 1.4 Incomo Incomg Is recognlsad when Ihg Ghureh Is legally 8nlitled lo11 aftgr any parformano cond114onB havg been mol, the ttmounls can be rr16asured rell8bly. and It Is probable that Income wlll be re¢8lved. Cash don81ions are recognlsed on racelpt. Olhor donallons are r9CQgnisèd once the ehurch has been notlfied ol the donatlon, unless performance condltlons r8qulra delBrral ol th9 amount. Incom8 tax recoverable in relation lo dtsn81Fons rocefved undor GIftAld or daods of cov8n8nt Is re¢ognlsed atthe lim8 01 Ihg donallon. LegaGlos Bre iecogn160d on rècelpt OT olh9rw15e Ir the church has been notifled ol 8n Impendlng dlslrlbulk)n. lh6 amounl is known. and rgcelpt is axpectsd. 11 the amount 15 not knovffl. the legacy Is tre8ted a8 a ¢ontlngen( as88t. A886ts olv8n lor UBO by Iho churth arè re¢ognlsed when oVab. 1.5 Expendlture Expgndllurg 18 r8cognlsed on an aceruals b8818 as a Ilablllty13 incurred. Charllable 8xpèndlture compri595 tho88 costs Incurr8d by tha charY in the d81fv8ry of Ils activlUe8 and servlGES for ils bentrliGlarfes. 11 Includes both ¢o$ts thal can be 811o¢atod dIllY to 8u¢h adfvltles and thosè costs ol an Indlro¢1 naiurg lo support them. Support costs aro those fun¢llon$ that assl81 work ol th8 charlty bul do not dI¢11Y undertake charltabl acllvltlgs. Suppori and othgr cos15 havg b98n 8llocaled to charitable activities based on actual usage by that a¢vIly. 15-
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 Accounting poIIGles Icontlnuedl 1.8 Tanglble fLx$d assets Tanglble fixed a%$818 are illltlally measured at COBI and 8ubsequ8lltly mea6ur8d al cost or valuatlon, nal of depr4¢1atlon And any ImpalTment108ses. Depre¢i8llon Is recognls8d so as to vlrtte off tho cost or valuallon of assets1659 ihèlr resldual values ovor th8lr Useful IIVBS on the following bases: Land and bulldlnus Plant and 8quipmenl Flxlyr8s and fitth)gs Molorvahlcles The galn or IDS$ arlslng on th8 dlspo8al of an 8ss6l Is dat8rmlnad as the dlfferentÈ betW88ll tho 8ale proceedG and the ¢&rrylng value of the asset, aTKI Is rgcogn1$8d In thè slalemenl of Ilnanclal ac1fv115e8. 2% Stralahl Llng 25°h Straight Llne 25% Slralght Llna 25% Slr81ghl Llno 1.7 Gash and cash oqulvalenls Cash and cash equivalents Include cash In hand, d8pos118 held dt call wllh bBnk8, Dthsr short-lorm Ilquld Inv851menl8 wilh orlglnal maturillos of Ihr8e month8 or less, and bank ov8rdraft$. Bank overdrafts are shown wlthln borrowlngs In currgnl Ilablttles. 1.8 Flnanclal inslruman18 Th8 church has eSected to apply lh& provlslons ol Seeilon 11 'Basic Fin8ncial Instwments, and Ssctlon 12 'OlhgT Flnanclal Inslrum8nls Issues, of FRS 102 to all ol its finan¢lal Instruments. Flnanclal Instrum8nts are recogn18ed the ¢huTch'$ balance sh8èt when the Ghurch becomes party to the contractual PTovislons of the 5nslrumenl. Flnan¢lal ass818 and Ilablllll85 aro offs81. wllh thè atHoun15 present8d In lh8 flnanelal siat¢m8nts, whèn thera Is a18gally 8nforceabl8 dght to 891 off the recogni38d amounts and thar8 k an Intention10 5etll8 on a nel basis or to TealisB the ass8t aThd 8eltle the11oblllty slrnullan8ous1y. B8slc flnanclal a$sÈts B8s5c flnanclal assèts, whlch In¢lude deblorÉ and Gash and bank balancas, ar8 Inlllally measured at Irangacllon prlce Inoludlng Iransa¢llon ¢08t5 and 8ro 8ubsequ8nlly carded at amortised cost uslng th8 effe¢llv8 inter881 melhod unle9$ the arr8ng8menl conslltutes a financlng Iransaclion, where the transactlon 15 m8a$ur8d at the pr888nt valub ol the lulure racelpls dlscounled at a market ratè ol Interest. Financlal assets da8slfled as rec$ivabl8 wllh5n tsn8 y88r arb not 8mortised. Bas1¢ Ilnanclal118bllllles Baslc fjnancl81 liabilit108. Includlng cr8dllor8 and b8nk loans 8r8 Inlthlly fecogn16ed al transa¢Uon unloS8 the arrangomonl ¢onylltut88 0 fin8n(ng Irgnsaotlon, where lh8 debt Instrument k measured al Ihe presbnl yaluo of the futur8 P8ymonts dlscounled at a market rAte of Interèst. FlnancSal liablllliBS da851fled as payable whhln one yeor are not amortlsèd. D8bt Inslrument$ are subsequently carrigd o18mortl8ed cost. U8lno the 8ffèctlv8 inleresi rate method. Trade cr8dSlors aro obllgalions to pay for go($ or 58Nices that have been acquired In thé ordln6ry course of OP8rallons from suppllgrs. Amounts pay8ble are cla¥slfled as Current Ilabllltl88 11 payment Is du8 wilhln one year or less. 11 not. Ihoy are presgnted as non-curr8nt liabllllles. Trade ¢Tadltt>rs ar8 TècogD15ed Inltially al transaction prfc8 and subs8qu&nUy m8&8ur8d al amortlsed Cost uslng tho effecllv8 Inierest melhod. Derecognlllon of Ilnanclal 118bllltlès Flnanclal Ilablllllas a derecognlsed when the church's ¢ontra¢tual oNiqalbns explre or are dlscharged or cancelled. 16-
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 A¢countlng poll¢le8 Icontlnuedl 1.9 Employ4• beneflt5 The Cost ol any unuspd holld#y entlllomsnt 18 r8cogn190d In the porfod In whlch Ihe employ88'$ $8EvIc8$ are rocelved. T9milnatlon ben8fits are r8cognl88d Immedlotely as an oxpense when the church18 d&monslrably eommlttad (o le[Mnle Ihe BmpbymtrtEt of an employee or to provlde teiminalk)n benefits. 1.10 Retlrement beneflt8 Paymonls tD dgfjned conlribulion retiremgnl beneflt schém9s are charged as art expense 86 Ihey fall due. 1.11 Leases R8nlals payable under operallng18a8e8, Inoludlng any18a88 Incenllves r8c81v8d, 8r8 ¢harged &B an 6xp6nso on a 8tfaighl Ilne ba$ls over Ihe term ol the relevant leastr. 1.12 Accumulated fund8 Unreslricled funds 8r8 th8 result of th8 charlly's straleglc obl6clive lo establ&¥h ie8erves whlch wlll alk)w11 to onllnug Opgrallng for a p9riod ol SIX to nlne month8 from th8 balan¢8 shgel dale. ¢rltlcal accountlng oStlmat¥6 and ludgom$nt8 In tho applicatlon of the church's aceountlng pollcies, th8 Truste95 are ruld to make judo8ments, estlm8t8B and 88sumpllons about th8 carrylng amounl of ass9ts and 518blllUes that ara not tyadlly apparent from othèr sources. The estlmales and gssocjated assumptlons are based on historical 8xperi8nce and other factors that are ¢onsld6r6d to be relevant. Actual résults may dllfer from these osllmales. Tho &srnataS and underlylng assumptions aro r8vbw8d on an ongolng ba51s. Revislons ID awounling esllmales are racognlsed Iri thè perlod in ¥yhtch the esllmate Is revlged where the revlsion 8ff8Gl8 only that p8riod. or in th¢ perlod of th8 ravlslon and lulure p8rlods wh810 th8 r6vlslon affects both curr8nl and lulure pgriod$. Key sourcts ol ostlmatlon un¢&rtalnlty Flxad 988Ot8 The allnual d8pfgL4allon charg8 on nx8d as$818 deponds primgFily on thè o$llmaled Ilvg$ 0198ch typ8 of ass8t and gsllmal88 ol residual valu88. The dlreclors r8gularly r@v18W these 8ssets Ilv$s and ¢hang8 Ih8rn as necessary lo ro119¢1 current Ihlnklng on remalnlng Ilves In Ilghl ol prosp@cllv@ 8conornlc utlllsallon and physlcal condltk)n of Ihe a8set8 conceFfjed. Ch8ngè5 In assèts IIvèB Can havè a slgnlficant Impacl on dopr6clallon charges for the p8riod. Detail ol the usgful liv851s induded in the accounting pollGie5. Dona*lons andlogaclas Vnrestrlcted Unr&6lrlcted funds fund8 2025 2024 Donatlons hnd glfts 1.381,821 1,560.862 Donallons and glfts ralato lo advan¢em8nl ol rellglon. 1115 al the d15Bfollon of the Truslee'5 how funds aro ollocated belween Nodhorn Ireland, Kenya and Ethlopl8. 17
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 other tradlng a¢tlvllles Unr8strlGted Unreslrlcled funds lund5 202$ 2024 9.777 3,800 9.501 3.800 Other Incoma Advortislng Iiicome Olher Iradlng acllvllles 13.577 13,301 Inoom8 from Invastm8nt6 Unr8StrlGted Unrestrlcted funds funds 2025 2024 72.261 64,159 Inlère5l recglvaN8 1B
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENI)ED 30 SEPTEMBER 2025 Charitable actlvbtlo$ Advancemer*t of reliBlon In: North¢rn Ethiopla Kenya Ireland Total 2025 Total 2024 Slaff costs DapreGlation & dlsposal of flxed 36s8ls Chlldren and youth work Travel mls51ons Home rn158lon8 Soclal funo11onB and Talllos Ethiopia expenses Keny8 exp8nBes Audlo v16U81 mlnlBIry 721,819 90,133 13,881 12,844 35.331 36,103 1,137 1,137 724,093 90,133 13,881 12,844 35.331 36,103 107.420 70,664 26,478 702,e71 81,8fj1 7,779 11.586 33.496 33,712 107,410 67,761 30,586 107,420 70.664 26.478 936,589 106,557 71,801 1,116,947 1,076,812 Shora of SUPPDri costs (see note 71 Share ol gov8rnance costs (see nots 398,614 398.614 383,1SO 71 43,740 43,740 14,180 1,378,943 ID8.557 71,801 1.559,301 1,474,142 Unrestrlcled funds 1,378.943 108.657 71,801 1,559,301 For tho yoar endod 30 Septemb&r 2024 Unrestrlc19d lunds 1,296.991 108,400 88,751 1,474.142 1,296,991 108,400 6B.7S1 1,474,142 19-
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 SupportC08ts Support Gov8wnante costs ¢ttsts 2025 2024 Ba8t8 of allocatioTh Rates Insurance Light and hèal Ihaintenance Printing and slalionery Telephone and postage Motor 8xpenses Operating 1ga888 Bank charges Sundry expens88 charitab Donations 18.814 71.209 96.329 111.979 21.634 9.588 46,105 2,485 4,242 8,129 10,100 18,814 71,2( 96,329 111,979 21,634 9,588 46,105 2,485 4,242 6,129 10,100 21,104 Useage 76.044 Usea9e 94,429 Us8age 90,337 Useage 30.887 Useage 8.493 Useage 44.033 U5eage 9.941 UseagÈ 4.810 Useage 3,072 U5eag8 Useage Audit fees A¢eounlan¢y Legal and professional 7.500 11,190 25,050 7,200 Governance 6,980 Governance Govemance 11,190 25,050 398,814 43,740 442.354 397.330 Analys8d belwe8ll 398.614 43,740 442.354 397.330 Govefnance cost5 ¢ompri5es payments lo Ihe auditors of £7,500 12024- £7,200) for audit services and £11,19012024- £6,980) for the provision of acGounls preparation and laxalion 5ervic&s. Nat moverngnt In lund¥ 2025 2024 Th8 rt movemgnl in funds is slated after chargingllcredilingl.. Fees payablo for the audit of the charity's financial sialements t)epr8cialion ol owned tsngible Iixed a8se15 Lossllprofill on disposal of tangible fix8d assets 7.500 87.869 2.265 7.200 82,061 12501 TwstO85 During the year r8muneiabon and olh8r benefits wete paid to Pastor David Pur88 of £54.22S12024- £53,358) and lo Paslor Shaw Higgin8, untll his re8ignation as Tru5tpe, Df £11,14312024- £47.4831 for employment by the church as Pa81or5. On 10 Febwary 2025. Pastor Frane Weil and Mr Ian McA18e5 were appointed 85 Trustees of Ihe church. ng the y83r, from Ih8ir dale of appointment as Trus186s, remuneration and other benefits were paid to Pastor Frankie Weir of £32.995 for employment by the churd) as P8slor, and lo Mr lan MCA88 of £28.545 for his empltyyment as T8chnical Director. 20-
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 30 SEPTEMBER 2025 10 Employèos The av8tage monthly numbor of employees durlng th8 yoar was.. 2025 Number 2024 Number 20 21 2024 Employmant costs 2025 Wages and sglarfes Soclal 8è¢LJrlty cosls other penslon cost 607,574 57,264 59,255 587.156 52,454 63,061 724,093 702,671 Th8ro w9re no employees whoso onnu81 omolurnonts W8r& £60,000 or more. Thorg Wgre rio 8mplDye88 whose 8nnual rgFnungrallon was than £60,000. 11 Taxallon As a oharlty 811 profils from tradlng a¢llvltl&s and Investment Income are u8od for chari18ble purposes and Ihus no Ilablllty lo corpordllon tax ari8es. 12 Tanglblg fSKed a$sgts Land and bulldinu$ Plantand Flxturas and equlpmeTht Molor vEhl¢le¥ Totsl Cost Al 1 October 2024 AddllSons D15po8818 6.133,255 7.638 1,643,789 33,599 1135,487) 190,434 7.975,096 7,369 40,968 1400) 1135,8871 AI 30 September 2025 6.133,255 7,638 1,541,881 197,403 7,880.177 Deprgclatlon and lrnp8lrmont Al 1 Oclober 2024 DeprerAdtlon chargad In Ihe year Ellminat8d In r08P8cI of dl8posals 516.072 32,869 7,638 1,421,6B8 38,689 1133.0721 146.665 2,092,061 16,511 87.869 1300) 1138,3721 AI 30 S8ptembar 2025 548,741 7,636 1.327,303 162.876 2,Q46,558 Carrylny amount At 30 Septemb8r 2025 5,584,514 214,577 34,52B 5,833,617 At 30 Septsrnber 2024 5,617,183 222,083 43,769 5,883.03S 21
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 30 SEPTEMBER 2025 13 Debtor$ 2025 2024 Amounts falllng duè wlthln onB year: Olhèr debtors Prfjpaymenls and 8c¢iued Incorne 53.532 26,424 41.559 24,578 79,956 66,135 14 Cuwront asyet Inv0Bttnents 2025 2024 Un118tèd Investments 1.205.208 1,177,052 Thg Iwsleos havo Invested monlas lo en$ur8 grealerftn8ncl81 protection and hlgher In19re8t rates. 15 ¢r8dltors: arnounts falllng due wlthln one yBar 2025 2024 Other laxatK>n and soclal s8curlly Trad8 crEdllors Olhei Gredllors Accruals and d8farred incom 14,577 14,955 7,264 30,109 10,849 15,425 12.133 16,464 66.905 54,671 16 Flnancial commltmonts. 9uarant8es and ¢onllng8nt Ilablllllès Currently thBiè Is an ongoing aRegallon against the church Sn rdallon to historic s8legu&rdlng issue8. Thè InveslKJalion 15 at an early stage and1118 not practlcablg lo d616rmlng any potènllal flnanclal irnpael. However. the Iruslees consld8r that Ihls conllng8nt1lablllly should be nr)18d. 17 Operatlng 1&888 commllmonts At Ihg raportlng 8nd date th9 churoh had outstandi9 ¢ommilm8nts for luiurè mlnirnum lease p8ytn8nts under non-cancellable op8rallng leose8, whloh fall due as lolbwG-, 2025 2024 Wllhln one year 2.485 .22.
WHITEWELL METROPOLITAN TABERNACLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025 18 Relat8d party tran8a¢tlons Remun6ratlon of kèy manhgoment pgrgonn81 The remungrallon ol key management pgr80nnèl was as foltows.. 2025 2024 Aggrega18 coinpgnsallon 329.435 334,530 19 Gash ggngra18d from op8ralions 2025 2024 IDèfioSly$urpus for th8 year 191.6221 104,180 Adju8tment5 for.. Investment In¢om8 r&¢ogni88d in sltstemenl of flnanc181 &ellvlll88 Lossllgalnl on d18poB81 of langlblè flxed assets Depreclalion and lrnpalrmenl of t£nglble Ilxgd a85ets 1722811 2,265 87,869 164,1591 12501 82,061 Movem8nls h worklng eapltal.. Ilncrea$eIldee8S9 In dabtors Incr8osB In credttor8 113.8211 12.236 14,612 23,851 Cash lab$orb8d byllgènoratod frc¢m op8ratlon$ 175.3541 220.295 20 AnalyB16 of changgs In ngt funds Tha church had no materlol debl durlny the ar. -23-