2026-03-31-accounts

PRS Patton Rainey I Stenson Limited CHAkTERED ACCOUNTANTS & REGISTERED AUOITORS RCI GISTERED CHARITY NUMBER: NIC100686 REPORT OF THE TRUSTEI ES AND NAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 FOR THE BARNABAS TRUST PattorA.Rainey Sienson Limiied Charteied Accountants 6 East Bridge Srreel Enniskillen Co. Fertnanagh B'f74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Re9iStered lo carry oth audiiKvrk ¢£gu￿ted lor a rangg of Investment bu3ln$88 ivities v IhB United Kingdom by In51iluie olCttarf9red A￿oun1a￿ls In lieland

THE BARNABAS TRUST CONTIÉNTS OF THE FINANCIALSTATEIMENTS for the Year Ended 31 MARCH 2026 Page Report of the Tru5Étts llldtpendent Examiner's Report Stalcment of Financial Aetivitie$ Bglance Sheet Notes to the Financial Statcmtnt5 Detailed Stat¢men¢ of Fillaneial ActlVLtie5 12

THC BARNABAS TRUST REPORT OF THE TRUSTEES for the Year Ended 31 MARCH 2026 The trustees present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of tlie Statement of Recommended Praciice {SORP) applicable to ChaTlties preparing their accounts in accord3nce with FTnancial Reporting Standards applicable in the UK and Republic of Ireland (FRS1021. OBJECTIVES AND ACTIVITIL8 Objective5 and aims The objects of the trust are limited to exclusively charitable objects whic]1 shall promote the well being of t]ie community resident in the geographical area of Enniskillen Methodist Church and its neighbouring circuits in the Counly of Fermanagh by a550ciating the local auiliorities, voluniary organisations and Tesidents in a coinmon efyort to advanee education and to provide faeililies for phy52cal and mentsl training and recreation. and social. moral and intellectual development and to protect health. and to foster a community spirit for the achievement of these and other eharilable objects. as an expression of the caring ministry of tlie ChU￿h. Public benefit The Trust fosters community spir5t in the extensive variety of groups who use the premises for a Variety of purposes such as Parenting Courses. Cookery courses, inter-5choo15 ineetings and Bible classes. The Trust also provides the use of its preTtLises foi events such as self-help groups (AA and GA) and the development work of the Westem Health and Social Care Trust with young people who need help and guidance to engage with and integrate into societ),, and the early years intervention and developtnental and faniily support work done by Action for Children. In addition srnall giftslgrants are made ¢0 local churches and community gtOUPS in the towtl to help them specifically witli thetr b¢nevolent/¢haritable work. Theie is no ham tlowing frotn the Tru51's purpo5es_ ACHIEVEMEPITS AND PERFORMANCC Charitablc activities The charity receivcs income from two principle sources." l. from property rents received and 2. frotn interest on capital investmenls_ The trust currentls, leases two floors of ils propety to the Western Health and Social Care Trust for WOTk witl? teenagers, and to Action for Children for early years intervention work with ¢hildr¢n and some work with teenagers nd famalies which complements the work of the Trust. It uses its pl￿eedS afteT builditlg maintenance costs to support work in keeping with its objects. The Trustees have Lead and takes regard of the Chariiy Comliiission for Northern Irelattd's guidance on Public IBenefit and Public Benefit Reth)rting. FINANCI_4L REVIEW The total income for the year eryded 31 March 2026 amount-d to £36.832 (2025..25.979} of whi:h £36,832 re.lated io InVes￿ent ineorne. Donations made durmg ihe year ?mounied to £6,500 (2025..£4,500). The charity h¢ld 1307.837 i.: cash reserves at the year end12025.'£293,:291. STRULYURE, GOVERNANCE AND PIIANACEMENT Goverllrng document The charity is controlled by its go:'-rning do¢uTneRt. a deed of trust and constitutes an unincoi porated -haTIty- It was registered whth the Charity Commission for Northern Ireland on 26 January 2015. The management of th¢-harity is the responsibility of the charity Trustees. REFERENCE ANfi ADMINIS I RATIVE DETAIts Registtrtd Cbarity number NIC100686 Page I

THE BARNABAS TRUST RIPORT OF THE TRUSTEES for the Ycxr Ended 31 MARCII 2026 Principal address 14 Darling Siieei Enniskillen Co. Fermanagh BT74 7EW Trllstees Mi P Little Mi M Potter Mi MJ Sloan Mi S Richmond Mr% L Abbott Di C Graha Ms L Millar Independent Examiner Mr Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh Bf14 7BT B3nkers Ulster Bank Limited 16 Darling Street Enniskillen Co. Feimanagh BT74 7ER Committee of Management Rev R Toner - Cliair Rev G Alexandei. Ms R Nixon - Secretary Mrs C Elder Ms Z Kingston Mr5A Huinphreys Ap oved by order of the board of trustees on 16 June 2026 ar., signed on lis behalf by". MrP ttle- Trustee Page 2

PRS Patton Rainey I Stenson Limited CHARTERED ACCOUt4TANTS & REGISTERED AUDITOPS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BARNABAS TRUST I report on ihe accounts of the charity for the year ended 31 March 2026, whith are sei out on pages four io eleven. Respective responsibilities ol eharity trustees and examiner As tlie cliarity's trustees you ai"e re5poiisible for the pieparation of the accounis in accordance with the requirements of the Charities Aci (Northem Ireland) 2008. It is my responsiblity to.. examine the accounts under Sectioii 65 of the Charities Act follow the procedures laid down in (he geneial Direciion5 given by the Charity Comtnission for Nonhern Ireland under Section 65191(bl of ihe Chdriiies Act state whether pariiculai tnatters have come io my attention. Basis of the iTrdepeiideiit ex#niiner's repori I have examined your charity accounts as required undei Section 65 of the Charities Act and tny examinaiion was cartied out in accordance with the general Direciions given by the Charity Commission foi Northern Ireland under Section 6519)Ibl of the Chaiitie5 Act. I'he examination included a review of Ihe accouniing Fecoids kept by ihe charity and a comparison of the accounts presented with ihose recoi"d5. It also included consideration of any unusual iiems or disclosures in the accounis, and seeking explanations from you as charity trusiees concerning any such tnatters. My role is to state whether any ￿aterial mallers have come to my attention giving me cause to believe_. That accounting recoids were not kept in accoidance with Section 63 of the Charities Act That the accounts do not accord with rhose accountlR8 records Thai the accounts do not COiTJply with the accouniing iequireinents of the Charities Act That there is further information needed for a propel understanding of the accounts ts) be reached. IndepeNdent examiner'$ statement I have completed my examination aiid have no concerns in respect of the mallers (11 to 14) listed above and, in conneciion with following the Directions of the Charity Commission for Nortliern Ireland, I have found no matters ihat require drawing to your attention. IIL/) Mr Thomtis S Patton FCA Patton Rainey *tenson Litnited Charteied Accountai(s 6 East Bridge Sireer Enniskill¢n LO. Femianagh BF74 7BT Ik> June ?926 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Hegi51eredto cairy o￿aUdit￿￿rk and wulated lora wg0 of ItbV95trneni busin•ss aJiVibO$ inihty Unl￿d KI￿￿{￿￿￿ by th6 Instiltslè olcttarteied A(kn)untants In lYeL4nd

THE BARNABAS TRUST STATEMENT OF FINANCIAL ACTIVITIES for tlie Year Ended 31 MARCH 2026 31.3.26 Unrtstrieted funds Jl.3.25 Total funds Notes INCOME AND ENDOWMCINTS FROM Income 36.832 25.979 EXPENDITURE ON Raising funds 11,771 10.087 Charitable activities Charitable donations ￿Ld 6.500 4,500 Other 600 630 Total 18.871 15,217 NET INCOME 17.961 10,762 RECONCILIATION OF FUNDS Total fijnds brought forward 471,636 460.874 TOTAL FUNDS CARRIED FORWARD 489,597 471,636 The notes form part of these financial statements Page 4

THE BARNABAS TRUST BALANCE SHEC4T 31 MARCH 2026 31.3.26 Unrestricted runds Total fijnds Notes FIXED ASSETS Tangible assets Investment property 2.664 178,991 3.330 178,991 181,65S 182,321 CURRENT ASSETS Debtors Investments Cesh at bank 5,706 86.500 221J37 1.097 86.265 207,264 313.543 294.626 CREDITORS Amounts falling due within one year (5,601) (5,311) NET CURREI NT ASSETS 307,942 289.315 TOTAL ASSETS LESS CURRENT LIABILITIES 489,597 471.636 NET ASSETS 489.597 471.636 FUNDS Unrestricted lunds 10 489,597 471,636 TOTAL FIINDS 489.597 471,636 Inancial st8tements welt approved by the Board -f Trustees and authuTised for issue or¢ 16 Jun¢ 2026 and were on its behlilf by.. sign ttle- Trustee The notes fomi part of these financial statements Page S

THE BARNABAS TRUST NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 MARCH 2026 ACCOUNTINC POLICIES Basis of preparing the financial 5t2tementS The financial statements of the charity, which is a public benefit entity undei FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Ac¢ounting and Reporting by Charities.. Statetncnt of Recommended Practice applicable to charities preparing their accounts in accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 20191,, Fhnancial Reporting Standard 102 'Tlie Financial Reporting Standard applicable in tli¢ UK and Republic of Ireland, and the Charities Act (Northem Ireland) 21)08. The financial 51alements have been prepared under the historical cost convention. Income All incotne is recognised in the Statement of Financial Activities once the charity has entitlement to the fund& it is probable that ihe income will be received and the amount can be me2sur¢d reliably. Expenditure Liabilities are recogni5ed 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 settlemeiit and the arnount of the obligation can be measured reliobly. Expenditure is accounted for on on a¢¢ruals basis and has been classified under headings Iliat aggrB8ale all cost related to the category. Where costs tannot be directly attributed to particular head1n￿ they have been allocated to activities on a basi5 consistent with the use of resource5. Grants oftered subject to conditiotLS which have not been met at the year end date are noted as a commitment but not accrued as expendiÉure. Tangible fix¢d assets Depreciation 15 provided at the following annual rdtes in order to WTi¢e off each asset over its estimated usefijl Fixtures and fiitings 2￿/0 on reducing balance lnvcstw.cnt propeftiy InN'esttnent property held by the charity is in¥luded in the financial statements at a valuation which the. Truste¢ consider lo be fair value. Taxation The charity is exempt from t4x on its thTitabie activities. FLiad aeevunting UntestriLted funds can be used ir. accordance with the Charitabl￿ objectives dt the discretion ot the ￿lstees. Restricted fun_s ean nnly 17e used for particular restricted purposes within the ob,'-¢ts of the'"ilarity. Restrictions arise whei spe¢if:-d by the donor or when funds are raised for particular restriicted p"Troses. Further explanation octhe nature and purpose of each fund is included in the notes to the financial 5tstements. Page 6 continued...

THE fJARNABAS TRUST NOTES TO THE FINANCIAL STATEMENTS- tontinued for tli¢ Ycar Ended 31 MARCH 2026 INCOME 31.3.26 31.3.25 Rents le￿ived Reimbursed expenses Incteasel{deciease) in value of investments Deposit account interest 19,294 9,978 235 7,325 17,620 4,534 (2,645) 0,470 36,832 25,979 TRUSTEES. REMUNERATION AND BENEFITS There were no trustee5' remuneTation or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025. Trnsttts. expenses There were no trustees, expenses paid for the year ended 31 March 2026 nor for the yw ended 31 March 2025. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fijnds INCOME AIYD ENDOWMENTS FROM Income 25,979 EXPENDITURE ON Raising fvnds 10,087 Ch8r:t8ble Aetivlties C4aritable donations Dald 4.5fMi Other 63 Tot41 15.217 NET INCOME 10,762 RECOINCILI *TION OF FUNDS Totsl funds brought fO￿ard 460,874 TO IAL FUNDS CARRIED FORWARD 471,636 Page 7 Continued...

THE BARNA TSAS TRUST NOTES TO THC FINANCIAL STATEMENTS- continued for th¢ Y¢ar Ended 31 MARCH 2026 TANGIBLE FIXED ASSETS Fixtures and rittings COST At l April 2025 and 31 March 2026 51,622 DEPRECIATION At l Aprs12025 Charge fot year 48,292 666 At 3 1 March 2026 48,958 NET BOOK VALUE At 31 March 2026 2.664 At 31 March 2025 3,330 INVESTMENT PROPERTY Valuation at 31 March 2026 £178,991 {2025..£178,991). The Investment Property is stated ai valuation which Lhe Érustees consider to be fair value. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Other debtors 5.706 1.097 CLTRRENT ASSET INVESTMENTS 31.3.26 31.3.2) The Trustees af the Methodisi Church in Treland 86,500 86,26S Page 8 continued...

THE BARNABAS TRUST NOTES TO THI FINANCIAL STATEMENTS- cotttinued for the Year Ei nded 31 MARCH 2026 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.26 31.3.25 Other creditors 5,601 io. MOVEMENT IN FUNDS Net movement in ￿ndS At 31.3.26 At 1.4.25 Unrestricttd fuDd5 General fund Propety Capital fund 292,645 178,991 17.961 310,606 178,991 471,636 17.961 489.597 TOTAL FUNDS 471.636 17.961 489.597 Net tnovelnent in funds, included in the above are as follows.. IncomitL8 resource5 Resources expended Movement in fi]nd5 Unrestricted lunds General fund 36,832 (18.871) 17,961 TOTAL FUNDS 36,832 (18,871) 17,961 Comp*rgtives fnr movemer. fun05 Net movement in ￿ndS At Unrestrieted funus (jenerdl fund PToperty Capital fund 281.883 178,991 10,762 292,OA5 178.991 400,874 10,762 471,636 TOTAL FUNDS 460,874 10,762 471,636 Page 9 continued...

THE BARNABAS TRUST NOTES TO THE FINANCIAL STATEMENTS- continued for the Y￿r Ended 31 MARCH 1026 io. MOVEMENT IN FUNDS- continued Comparaiive net movement in fund& included in the above are as follows". Incoming resources Resources expended Movement in funds Unrestrieted fund5 General fund 25.979 (15.217) 10,762 TOTAL FUNDS 25,979 (15,217) 10,762 A CUTTent year 12 months and prior year 12 months combined position is as follow5: Net movement in fijnds At 31.3.26 At 1.4.24 Unrestricted funds General fund Property Capital fund 281.883 178.991 28,723 310,606 178.991 460,874 28,723 489,597 TOTAL FUNDS 460,874 28,723 489.597 A current year 12 months and prior year 12 months combined net movement in fvnds. included in the above are

s follow5..

Incoming resources Resources expende Movement LEi mnds L'nrestp.vted funds Genernl fund 62.81 (34,088) 28.723 IOTAL FUNBS 62,811 (34.0881 28,723 Page 10 continued...

THE BARNABAS TRusr NOTES TO THE FINANCIAL STATEMEI NTS- continued lor the Year Ei nded 31 MARCH Z026 RELATED PARTY DISCLOSURES There were no related party traJL¢actions for the yeoT ended 31 Marcli 2026. Pagell

THE BARNABAS TRUST DEITAILED STATEI MENT OF FINANCIAL ACTIVITIES for the Year Etyded 31 MARCH 2026 31.3.25 INCOME AND ENDOWMENTS Ineomc Rents received Reimbursed expenses Iiicreasel(decrease) in value of investrTrenls Deposit account interest 19.294 9,978 235 7J25 17,620 4.534 (2,645} 6.470 36,832 25.979 Total incoming resources 36.832 25,979 EXPENDITURE Raising donations and lcgaeies Rates and water In5uraTice Light and heat Repaits and renewals Cleaning Depreciation 1,056 2.082 5,161 110 846 832 2,332 5.614 1,080 888 666 11.771 10,087 Charitable activities Gifts and grants 6,500 4,500 Suppor¢ c05ts Governan¢¢ ¢osts Aceountaney and legal fees 600 630 Total resou&￿eS expended 18,871 15,217 N.et incfrrnt 17,961 10,762 This page doe5 not (orin part of the statutory financial statempJ. Page 12