PRS
Patton Rainey I
Stenson Limited
CHAR TERED ACCOUNTANTS
& REGISTERED AUDITORS
RECISTERED CHARITY NUMBER: NIC100686
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
THE BARNABAS TRUST
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Regi51efed to Carry out audil work and regulated lor a range ol investment business
aciivilies in the United Kingdorn by the Inslilute ol Chartered Accounianls in Iielan

THE BARNABAS TRUST
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial ActÉviti¢s
12

THE BARNABAS TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 MARCH 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 2024. The
trustees have adopted the provisions of the Statement of Recommended Practice (SORP) applicable to Charities
preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland
(FRS102).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects of the trust are limited to exclusively charitable objects which shall promote the well being of the
community resident in the geographical area of Enniskillen Methodist Church and its neighbouring circuits in the
County of Fermanagh by associating the local authorities, voluntary organisations and residents in a common effort to
advance education and to provide facilities for physical and mental training and recreation. and social, moral and
intellectual development and to protect health, and to foster a community spirit for Éhe achievement of these and other
charitable objects, as an expression of the caring ministry of the Church.
Public benefit
The Trust fosters community spirit in the extensive variety of groups who use the premises for a variety of purposes
such as Parenting courses, Cookery courses, inter-schools meetings and Bible classes. The Trust also provides the use
of its premises for events such as self-help groups (AA and GA) and the development work of Éhe Western Health and
Social Care Trust with young people who need help and guidance to engage with and integrate into society, and the
early years intervention and developmental and family support work done by Action for Children.
In addition small gifts/grants are made to local churches and community groups in the town to help them specifically
with their benevolenLlcharitable work.
There is no hann flowing from the Trust's purposes.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The charity receives income from two principle sources= l. from property rents received and 2. from interest on capital
investments. The trust currently leases two floors of its property to the Western Health and Social Care Trust for work
with teenagers. and to Action for Children for early years intervention work with children and some work with
teenagers and families which complements the work of the Trust. It uses its proceeds after building maintenance costs
to support work in keeping with its objects.
The Trustees have read and takes regard of the Charity Commission for Northern Ireland's guidance on Public |Benefit
and Public Benefit Reporting.
FINANCIAL REVIEW
The total income for the year ended 31 March 2024 amounted to £29.844 (2023..£19,890) of which £29,844 related to
investment incoTne. Donations made during the year amounted to £4,500 (2023:Nil). The charity held £279,163 in Cash
reserves at the yearend {2023=£263.113).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
It was registered with the Charity Commission for Northem Ireland on 26 January 2015.
The management of the charity is the responsibility of the charity Trustees.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
NIC100686
Page I

THE BARNABAS TRUST
REPORT OF THE TRUSTEES
for the Year Ended 31 MARCH 2024
Principal address
14 Darling Street
Enniskillen
Co. Fermanagh
BT74 7EW
Trustees
Mr P Little
Mr M Potter
Mr M J Sloan
Mr S Richmond
Mrs L Abbott
Dr C Graham
Ms L Millar
Independent Examiner
Mr Thomas S Patton FCA
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fernianagh
BT74 7BT
Bankers
Ulster Bank Limited
16 Darling Street
Enniskillen
Co. Fernianagh
BT74 7ER
Committee of Management
Rev R Toner
R Nixon
C Elder
Z Kingston
A Humphreys
Appr
by order of the board of trustees on 3, December 2024 and signed on its behalf by:
MrPLi
Trustee
Page 2

PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNTANTS
8 FtEGISTeRED AUDITOR5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BARNABAS TRUST
I report on the accounts of the charity for the year ended 31 March 2024, which are set out on pages four to eleven.
Respective responsibilities of Charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of
the Charities Act (Northern Ireland) 2008.
It is my responsiblity to=
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Dtrections given by the Charity Commission for Northem
Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charity ComTnission for Northern Ireland under
Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It also included consideration of any unusual items or
disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 63 of the Charities Act
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of the Charities Act
That there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that
require drawing to your attention.
}-s•
Mr Thomas S Patton FCA
Patton Rainey Stenson Limitrd
Chartered Accountants
6 East Bridge Street
Enniskillen
Co. Fermanagh
BT74 7BT
Date.. 3 December 2024
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Advisers
Registered lo carry out audit work and regulaied lor a range ol investment business
aclivilie5 in Ihe United Kingdorn by the Institute ol Chariered Accounlanls in Ireland

THE BARNABAS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 MARCH 2024
31.3.24
Unrestricted
funds
31.3.23
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Income
Other income
29,844
l9,490
400
Total
29.844
19.890
EXPENDITURE ON
Raising funds
11,391
13,125
Charitable activities
Charitable donations paid
4,500
Other
1,170
540
Total
17,061
13,665
NET INCOME
12,783
6.225
RECONCILIATION OF FUNDS
Total thnds brought forward
448,091
441,866
TOTAL FUNDS CARRIED FORWARD
460,874
448.091
The notes fonn part of these financial slatements
Page 4

THE BARNABAS TRUST
BALANCE SHEET
31 MARCH 2024
31.3.24
Unrestricted
funds
31.3.23
Total
funds
Notes
FIXED ASSETS
Tangible assets
Investment propety
4,162
178,991
3,452
178.991
183,153
182,443
CURRENT ASSETS
Debtors
Investments
Cash at bank and in hand
2,164
88,910
190,253
4,031
86,830
176.283
281 J27
267,144
CREDITORS
Amounts falling due within one year
(3,606)
(1,496)
NET CURRENT ASSETS
277,721
265.648
TOTAL ASSETS LESS CURRENT
LIABILITIES
460,874
448,091
NET ASSETS
460,874
448.091
FUNDS
Unrestricted funds
460,874
448.091
TOTAL FUNDS
460,874
448,091
The financial statements were approved by the Board of Trustees and authorised for issue on 3 December 2024 and
were
ned on its behalf by:
MrPLi
le - Trustee
The notes form part of these financial statements
Page 5

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 MARCH 2024
ACCOUNTINC POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the
historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
charity to that expenditure. it is probable that a transfer of economic benefits will be required in 5ettlernent and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Grants offered subject to condilions which have not been met at the year end date are noted as a commitment
but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and fittings
201 on reducing balance
Investment property
Investment property held by the charity is included in the financial statements at a valuation which the Trustees
consider to be fair value.
Taxation
The charity is exempt from t&x on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the tntstees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial slatements.
Page 6
continued...

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
INCOME
31.3.24
31.3.23
Rents received
Reimbursed expenses
Increase/(decrease) in value of investments
Deposit account interest
17,115
7,135
2,080
3,514
17.145
6.483
(7.173)
3.035
29,844
19.490
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended
31 March 2023.
Truslees, expenses
There were no
31 March 2023.
trustees, expenses paid for the year ended 31 March2024 nor for the year ended
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
INCOME AND ENDOWMENTS FROM
Income
Other income
19,490
400
Total
19,890
EXPENDITURE ON
Raising funds
13.125
Other
540
Total
13,665
NET INCOME
6,225
RECONCILIATION OF FUNDS
Total funds brought forward
441.866
TOTAL FUNDS CARRIED FORWARD
448,091
Page 7
continued...

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS- eontinued
for the Year Ended 31 MARCH 2024
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At l April 2023
Additions
49.872
1.750
At 31 March 2024
51,622
DEPRECIATION
At l April 2023
Charge for year
46,420
1,040
At 31 March 2024
47,460
NET BOOK VALUE
At 31 March 2024
4.162
At 31 March 2023
3,452
INVESTMENT PROPERTY
Valuation at 31 March 2024 £178,991 (2023:£178,991).
The Investment Propety is stated at valuation which the trustees consider to be fair value.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
2,164
4,031
CURRENT ASSET INVESTMENTS
31.3.24
31.3.23
The Trustees of the Methodist Church in Ireland
88,910
86.830
Page 8
continued...

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Bank loans and overdrafts (see note 10)
Other creditors
2,619
987
1.496
3.606
1.496
io.
LOANS
An analysis of the maturity of loans is given below..
31.3.24
31.3.23
Amounts falling due within one year on demand-
Bank overdrafts
2,619
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestrieted funds
General fund
Property Capital fund
269.100
178,991
12,783
281,883
178,991
448,091
12,783
460.874
TOTAL FUNDS
448,091
12,783
460,874
Net movement in funds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
29,844
(17,061)
12.783
TOTAL FUNDS
29,844
17.061)
12,783
Page 9
continued...

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
II.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
Property Capital fund
262,875
178,991
6,225
269,100
178.991
441,866
6,225
448,091
TOTAL FUNDS
441,866
6.225
448.091
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
19,890
(13,665)
6,225
TOTAL FUNDS
19.890
13.665)
6.225
A current year 12 months and prior year 12 months combined position is as follows=
Net
movement
in funds
At
31.3.24
At 1.4.22
Unrestrieted funds
General fund
Property Capital fund
262.875
178.991
19,008
281,883
178,991
441.866
19,008
460.874
TOTAL FUNDS
441.866
19,008
460,874
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows".
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
49.734
(30,726)
19,008
TOTAL FUNDS
49,734
30,726)
19.008
Page 10
continued...

THE BARNABAS TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 MARCH 2024
12.
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 11

THE BARNABAS TRUST
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 MARCH 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Income
Rents received
Reimbursed expenses
Increasel(decrease) in value of investments
Deposit account interest
17,115
7,135
2,080
3,514
17,145
6,483
(7,173)
3,035
29,844
19.490
Other income
Compensation received
400
Total incoming resources
29,844
19.890
EXPENDITURE
Raising donations and legacies
Rates and water
Insurance
Light and heat
Postage and telephone
Repairs and renewals
Cleaning
Administration
Depreciation
968
2,039
4,565
1.045
1.919
6,165
163
,896
474
600
863
1,155
1,124
500
1.040
11,391
13,125
Charitable activities
Gifts and grants
4,500
Support costs
Governance costs
Accountancy and legal fees
1,170
540
Total resources expended
17,061
13.665
Net income
12,783
6,225
This page does not forni part of the statutory financial statements
Page 12