b&t Ban or mmunll C reh Unèudlled Finon¢lal SialeM8nts Ye8r Ended 310e¢emb8r 2019 Chariiy Commlsslon Number., NIC 101857
Banuor Cominunlly Church Cohl Trustees and olher Inforittatlon Roport of tho TYusle•$ Statèment ol TYu8teas Re8ponslbllllles $14tomgnl of Flnan¢lal A¢llv111è8 Bal8ncg Shegt Nolas to the Flnanrlal Stalerno1118 Indepgndgnt Examlnèr'$ Report 10
Banuor CO1m(111Y Chtirch Trustees clot forma Trust Paster J N8bl Mr R Engllsh Mr P 209.211 Balla81 Rr&8d Bangor ¢0 Down BT20 3NW Julle HamNton Heron Accounlan¢y Solutions Chartered Corllfied Accounlarnls 301 C11y East Buslngss Cet)Iré B112 NawtlYMnarif5 Road sellasl 8T4 1GW Struclure, gtsvernance a[ m8nagemenl Thè goveinanGe a[ m8naggm8nl of Bfngor Communlty ChurGh16 made up of Tru8lees, Pastors and Deacon Board. All decl$knns regJrdlNJ church all8lrs and how church lunds are spent Is118ndled by the Elders. Obl£ollvÉs and acllvllles Banuor Communlly Chuid) conllnues lo exlsl lo glortfy God. prÉ8ch thg gosp81 lo everyon8 and tTrake a (liffgrenco In our commuTrlty. There was no harm Ilowlng from th6 ch8ri11os purpos85 End there was no private benBlil. All tIL15tee8 ol the Charlly are aware of tho Commlsslon's Publlc benefll reqLilremenl staluloiy guldelin88. Page 1
Baiigor Commuiilty Chui"Gh he as, ry rEnd d31 èr2 Gènorollon klds~ Ovor111o pasl y&arG$n$ralk)n kld8 h35 ofoiiJn ivilh 9 chIren ¢omlng Icom Ilio ¢ommunity, Ihls iyaslhe h8Fvesl from hpllday liblg cliib. Wo havf) bÈa& able io provlde Ihgsg chlldwn
nd dhe[S1h1A GKwllh Ih8Tr thvn b)k) bvhich are encouragliLQ Ihem b41ng to ¢hur¢i and ¥aad 81
homg. Wa be118ve Ih81811 Ilnol tnosl wllhln GIC hEJvaglv¢n thelr hgarts to Ihe Ltyd. 8Ghool MIn18tcy-te havo had Ihg ple8gur8 of10klii9 assembty In ¥1 dfferénl Bgngor srhaDTs Ihioughoul Ihg y8araAd hovo ITh1? lo lea(f out ScriN(Ife UnloTrclubs In t4vo $¢1118. We havè taken ID dalè è lotal 0125 assemblles. A il? yourmove" lessons 2 6¢rlplure UTrlan lèssons. Thlslg 8 groiwng nilnlsliygnd wo afe ox¢lled abDiillh& lului8. Lltllg 81gF$ing- Thls1s4 Gimmunily based oulteaeh funded by a gr8nt. Toddfet¥ Is a relaK¢d almospheKa, Iv8 PTovldo a safa plaegvtheF¥ ¢hildran can l&arn, have fun and be %yho God crealod Ihgm lo be. A platto iyhèrè adult C.9 meet other paren¢$,1Snd hglp iyhprg ng8ded, fjrtd reel Ihg lov8 of J68y¥ In a praellcal way. At pvesenl hav& 1S lo 20 8dulls apd 15 to 20 chKdièn 08chweek cchO. In H¢C trècho wo help dgvelop Our ehlldron as.conlidentlndi¥kJuals, w8 Ct>allengo Ihetn lo r饢h their lull pdenllal In Ih£lr Cfvlslian Falih. Wè Insplr8 Iheth through cre8bv&4nd sllmulat6ng aclivilies lo be Indepgndont leafners. Th&y Hrè ntsrtuied caffd for In g safo, brlghl and cDtnlortablo envlronmgnl that promotès Ihalr wellb91ng and helps dÉtv8Iop8 gi8alervndBrÈiéndlng ol Iheir latlh. In 2019 we h8Y8 • large oiouy mov8 on l(>GK htsiiwtsr Iv¥ havo $lowly Increased 8gHln J Into 2020 wllh Traw lamS1165 smallèr ¢hifdren. We hav8 also impl8menl$d a qulglawa foi nuislny molheis. Ray o114ope The Ilghthoiise Drop lfi. MHS tomeel In lh& Foye.r of IhtsChur¢h wilh a corg group Irofft Ihe ehvr¢h alt6ndinu. We&8d kn Au9USt 2019 unlll O¢lober?019 to dodoorto d¢r oulr£ach to promolo Bangor CommunliyCIILirch and Élso hav8 0 lim8 ol prayer forourcommunlly. lo Iho oRgolng bu119 work lft our churchwa vi8re unablo lo Ild our Ghrl&lma$ Dlnn81. Tho Ilghlhouse DrDP In en(tod In 2019 0811 Yias decl2 lomove In a dNeren( directlon. yO1h.we hava a small group bul Ihey are Incr?aslngly gro9 splrilvally. Our mÈln obg18cles gro the Imbalanc8 of glrb lo boys ImDs1 ntghls np bws atlend)&Dd thÈ lackof leod9rfj lo lun youth.'fh&youlh g8nulnely enloyfjomlng 4nd1118 very ve¥vardlng for tho leadeT¥ lo see Iheyar8 rnaklng a dlNerenc8 10 them. Wo loin KIDgdom Hèrvosi chmrch youlh approx onco pef monlh and th15 works ¥eally wall. hanglng Ihttdynamlowilh grealernumber$ 9nd 8ddlng tnof8 boys.. Th9 Ivorshlp 188m have 8UPPOrte us in1gadin9 out 1-2woishlp softg$ on Frltsy n1ght after thelr pwUc¢. On a Sundgy momlng iv8 have a yovlh 1gachlRg d38s as tjs onc? a fflonlh loW Ihe ytsulh Io setve In varloiis arÉas ol¢h(Ir¢li Ilfe Vlslon-we are prdyiiw for laly)rer5 Into Ihls rlpg hsryo8tfield and are l(usllng Ihal as ivo conllnu8 iyilh 8 vJ51on lor Ihly gengr8lEon Ihal God11 suptAy pll wè need. Wo deslre trj 888 salY4liMs Ihlsyear notlugt moDJyoung peeplo bul that those yourtg peop16 would lfflpacl Ihalr lamily8nd Irlend5too. We seo IhÈn7 laklng Ihetrplaco In Ilie iy)dy, Ihoy hava much In them and 11 can ba brouohl otjl. We arg bellevino loran anolnled ond glfled youih leaderto lake thg le¥fft ar yaulli lonvar(J, ThF Worsh lam Wll be leadlng tho youlh oach Frlday nlllhl InwoishSpi'Jllh a view lo In timè grow8 Wulhvior¥Np trn., w8 want lo see Iho youth Ira8 and unliihiblled In warshlp. Lllp groiip Lipdat I (11-we0k Meetlnu updale anri v1519n. These have been wall attended realy ellcoufaypd the lol<An In loo. Olbls lessons shored 8Iong$lde, fellowshlp ond cuppa. Event¥-Theso events ivere 8xdllng and mtsblll$ln9 to Ihe ytholo chui¢h. They seNed th keeplnolhe cliurcli log6therdurfng a diffl¢y11 liEne ol being oirt of the ganduary, thnd as 8vent51o Itmle vn6aved to. Super lo see fa¢89 ieach8d ÈThJ rakllonghlp bullllneivconnpGlorts made. Burns rblohl Wwan's"ctaft¢moon' lea Men's raclw gi Eddle Irvln&'s and Mlxed fellhIp for food. Oiir V181on-InclLide5 IV89k nigpuiigs oFq Sund8y nlghl meevng all chih Prnyef 8nd word. Thls ivould bulld up lo a TrAonlhlyl 6 weeY outreach m8eilng. Lllb iFOilPS. Cliiirch tpaohlnu.Blble sliidy grèups. Outr6ach Pog8 2
Bango¥ Communlty Chur¢li teeg, for Y En d 31 D800 Worslilp Yeam ooals 8¢hlevenieiit$ for 2019 Woyshlp Icam prep¥ed lori8iufn lo Moln Sancluary after Ilood damag8. New 61ag8 lald out lor lulllgam's relum to platform mlnlslcy. Taatn D18cus$lon, rem51 and exgetsialbfts presentfjd artd Inc.. Qualll8s 01 a bealthy Worshlp team, LeadehlplmemberIeffi[1, ¢ullivallngour own culturè vs MImkIng anvlh81. Noiv equlpmenl pur¢has8d fiom Wor#hlp t94m fund81o provllle In Caf nX)iillor (pgblllty Drums 8lrlp6d back, degned and toBklnned tromWcr8hlp legm funds Oadlcèlèd Drum Mlss pufchgsèd by church lund8 Relum ol Ftsday nlghl piaGtI¢ Team dlsLu$slDn, prayet Ond eocour8gem8nl Pra¢llj ol new mat¢rlal Sound and PA leslkng lor forth¢Thnlng Sunday semeè In1(d8 more prayBT Inlo ovi pracllce Sundoyinofning limos logfjlhEr. ¢£11nO lodevèlop a$ a loam.. New inpfflbèrs Includ¢ Myla Nabl GeorolaWttII8 Inlioduced numorous malarlalbthlch gl(xilies God. Overall Toain Go?5: Tu b8 a vanguard whiuh19ads Ih55 g8n8ralloft Ghurch inlu 8 speclal pla¢eolwoJslilp Ihrough Ilvely 5plrit led1118nk$ and Pta556 vAlhoui th8118pplng5 of ftrm ènd past 6xpr8$8lon. To restoro Iho doud of Hts glory IhiiKJ9h Irue wor8hlp. PA Department Thls d8pgrfmenl h8d g v151on olupyradlng thg prfj$¢nl enalo9u¢ iJe¥k lo go IDID Ihe dllllialworld to allthv rormore tentrol Èiid ttner soiind In 2019. Wé aoliloved Ihl$ duilng th15 year {20201 Ivilh Ihe upgrade of Ili& system Id&skAnd $189• box). With Ihis allowed u5 to removo all floormonllors and 51ngors ond Insliumenlaltsls w£nl lo In.B8r monilus. Thls greal for Ihe PAdeparlmetrt tyeoaiise Yi al¥vay8 struggled ivllh blgh knvoI8 of nolsè And c¢fttrolllng Ilwa$n'¢ easy. Wè need Irom Ihls st8OVtO PlO9r6$8 furth8r th? fuhsr8 YJilh lh8 tffjlnlng ol PAd8p?rtrn8Dtlvlsval Èqulpmenl lo produce on exceiiencp in thls dapartmeftl, Yh& next slaga lorviord Isto lrtkat sU81., 50ftwaro 8nd Gamera$ for ortlno proCluc0. Thls VAII b8 o blg venlufg. PagA 3
Bangor Communlty ¢hiirch st 8gR onslbll Th6 Yruslees aye responslbl(4 for Ihe preparallon of Financlal Sl¥lemenls lor eacli Ilnanclal parlod whlch glve a IfU8 and falr vigw ol Ihg surplus or d811clt a¥lslng in Ihg perlod and of the assgt8 and liabllllles of the Charlly as 81 ènd ol Ihè fin8nclal porlod. The FlnanclBI Slalemenl8 are lo be prepar8d under Se¢llon 6411) ol the Char511es Act INI) 2008. The TIu8lees are r69ponslblè for the m8lt718naiic* of propor accounllng YecDTd8 whlr,h disclose ivilh ¥e8sonable aeeur&cy the lin8nclal p05111on of the Charilv 818ny glven limo. They ar6 respon81ble for sefeguardlng the asselts ol tho CliaFi(y and IOT laklng all necessaiy steps for the pr¢venllon or d8lpLllon of l¥aud and olhoy IrreguloYiIIo$. don 8hall of Daled: l-11.zoao Dalèd.. /. li . &oaO. Paye 4
Elangor Comm(Inlty Chur¢h Rgcelpls and Payin9nls A6coLinl for tha Year kii(led 31 D•c¢mh¢r 2019 UnrestrlGl&d Fiifid Reslrlcted Fuiid Oac-19 Tolfil Dec-18 Tol41 Note Rec&1 Is, Volunlary Income Donation5 Inv8Strnolll Incom& Other Incomo 112.629 112,629 91,832 71.543 Total Yecolpls 112629 112829 163.378 ExpendIlU ol ¢harilable acllvillei 103.565 103.565 170.043 Total paymgnl$ 103 565 103 5fj5 q70 043 Nèt movemBht In funils 9.065 9,085 16,06S) Reco atlo Total Funds brought foNartJ 201,496 201,49 208.161 Total Funds carrl¢d forward 210 461 210 561 201 496 The notes on pagos 6 and 7 fonn an Inleofal part ol these Ilnan¢l8l81atenIs Pauo 5
6anuor Communlty ChuYGh staten19nl of Assots and Llabllllos for the Yoar Ended 31 U8ceiTib¢r 2019 2019 201 Not6 S89t Tanglblg fixed assets 107.829 170,088 Curro ssgts.. Deblors C8sli al bank and In h8nd 42.381 53,250 2,862 41,081 56,112 Credltor8: pmount falllng due wllh on& ygar 4,350 24,705 Net current assets 42,731 31,407 Nèt As$¢ls harl Uiire$lrlcled Fund Roslrfcl@d Fund 210.561 2UO,463 1,032 66 04 Flnandal Slalam8nls kvere approved hy the Board of TrLislees on ¥nd slgned on 118 behalf by.. Pastor J Nabl TN$tee The notes on pages 6 and 7 fonn an Iniègral part ol ihg88 flnanctal slalemènls Page 6
Banoor Commuiilty CliiirGIi Notes to tli¢ Fliian¢lal Stal¢ments forthe Year Endod 30'Juno 2019 l Accounllno Poll¢los 1.1 Basls of propmrotlon Tliese finanGlal 81gl¢manls have beèn preparèd under the hlslorkal cost basls and the Tiiislegs have gSven due regard lo the r8comm6ndallons conlalned w51hln Ihg 8t8lem8nl ol Recomm8nded Practice 'A¢utIng and Reporting by Charllles" Issued In March 2(K)5 and spplicable a¢¢¢)unllng 8laftdards. 1.2 Furtd accounllng Incoming rosou¥¢95 Ilial may b8 opplied for the Chorlvs gttn8r81 purposes are Ireal6d a$ 'unrEsl¥lcled' Sncomlng iesourcos and are Credit lo Ihe 'unreslri¢led funds,. FEindlng for purposes dgsignaled lor 8 SP9clllc purpo80 by th8 Trustees 1$ credlled lo 'd8slgnaled lui)d$', Wh8re a donatlon or grant Is Iequlred lo be USeLI lor a specllled puw)sè. th& amount concgrned Is Iated 88 a 'i981rlcle(I' Inconng iesource and Is ¢r¢dlled lo Ihg approprlalo 'rgslrfcled fund, 1,3 liicomlng rosoiirces All Inwmlng iesovrcey are Included In IhB slalem8nl ol financlal aclivilies vihen Ihe charlty Is enli118d lo th9 Incom8 aiid amours1 Can b@ quBnlilled wllh re•sor)8b18 8ccurscy. -ri)fy followlng sp8clllo pollcl?s Ére applled to partl¢u18r ¢&1g.qorfès ol lJKomg'. Donated seN1$ 8nd fadllllos are Included 81 Ih? valu8 lo Ihe charily wh8rg Ihls can be quanlified. Inve51menl inoomg Is Included when recelvable. Incomlng i¢¥ources fiom gr?nls, whBre r61alod lo ptsrformencg #nd spgGlllc dg15verables, are account6d foT as the charlly earns the rlqhl to cori8lderallr)n by Ils perfwmenco. 1,4 Bank Inlgrost Bank Inlorgst 18 recognised as an incomlng Tesour¢8 wh6n 11 Is Cdited lo thè bynk slalemenl. All bank Inleresl Is troated a8 unr6slrlolgd Income lo Ihg G6neral Fund. 1.¥5 Re5011rtos Expended Expènditure Is recogn18ed on an accrual ba8ls a8 a Ilabi1Sly 1$ Inourred. Exp#nd51ure Incliides aiiy VAT ihal Cannot b& lully rscovered, 4nL4 Is reported a5 P8rt of the èxpendlture lo whl¢h11 relsles. ranglble asse1$ Tatwlblg ass918 are Inltl8lly recorded al cosl, 8nd stjbsequeiilly Etaled at cosl less any aGcumulaled dBpredallon and Inipalrtnvril Iossgs. Any langlblg &ssels carrled al reV41uod amoiinis aro recorded al th8 lalr value at Ihè (Jale of ovalualloi) less any Svbsequenl accumulalod depieelatlon and subs¢quenl a¢VI816d Impalrmenl kn¢È68. Deproclallon Dapreclallon Is cal¢ut8led 89 as lo wrfle olf th& cost or valuation of an assel.198811s rggldual value. over tlig useful o¢onomlc Ilfo of Ihal asset as follows,. Flxturès and ftLflngs 25% reduGSNJ balance Motor vehlcle8, 25°/ts dUC1r balance Paoo 7
Bangor Cominunlty Cliur¢h Notes to th& Flnanclal Statemènts for Ih8 Y6ar Endod 31 De¢embor 2019 2019 2018 Glll$ & olfednos Glll ald MBslons Sundry Income Ray ol Hope 86,415.00 22,763.37 156.00 3,275.00 20.00 75,694.00 14,473.00 266.00 1,283.00 116.00 112629 nco 2019 2018 Inlgrosl r6c8ivod 2019 20<8 In8uranGe dal 71.543 dll on blè actlviiie5 2019 2018 Staff costs Prèmlses Comnllin6tallon & I'r Cgneial ofltC8 Fknsnco cos1¥ Goverance $1$ (vlolor and Itavel Mlnlslry gllls and Church d¥p&rlmenls Depreclallon Mscellaneous 7,758.00 34,001.00 4,496.84 8,439.02 940.10 38,234,20 2.991.36 G,445.66 2,268.49 10,125,00 86,791.00 3,331.00 6,464.00 660.00 42.087.00 3.613.00 13.914.00 3.07a.00 103 Jf64.67 170 043.00 •nd allon f 2019 2018 Fees pgyablE lo the Indopgndenl *xamSner lor lh8 Indèpondgnl ex4¥dnallon of thB flnanclal 8t81erYEnl$ 600 Pag9 8
Bailgoi, Coinmunlty ChLir¢h Notes to 1110 Flnpnclal Stalemenls loy 11?e Yoay Ended 310oogiMber 2019 2019 2018 ff Cos Wag&8 and 3alarfe8 Ble rg er lo Pa81er J Nabl, a Imsloe was pald f.35.712 (2018 £38,247), Pasler Nabl Is $811 ernployed. 7.75Q A8SO At 01-Jan.19 Addllbns D15posalg Al 31.DBC-19 Land and bul(dlng$ Flxlures 8 IllllTrgs olor v6hlcle¥ 161,064 161.054 g,Q74 4.888 4,868 105.016 185 016 Al 01Jan-19 Charg for year Dlsposais At 31.D8o-19 Land and biilldlngg Flxl(Ires & Itllings Motor hlets 1.342 917 15,048 2.13P 18,706 1,222 .De¢-I 1fj1.054 4.026 2.750 -Dec-18 161.054 ou L8nd and bulkllngs Flxluro5 & fillings Motor vohlGles 3.666 167.830 170.088 2019 2018 10.889 42.361 Prepaymanls 01118r deblois 42,3e1 2019 21118 10 edltor 3.647 17,808 3.760 Bank loan8 and overdrafts A¢GUTa18 Other creclttor8 600 3.760 4.350 Pago 9
Baiillor Communlty Church liidgpendent EKamlner8 Roport fortliè Y901' Ended 31 D8cgmb•Y 2019 I report on the financlèl statements of B8ngor Con)munily Chvr¢h for the Ye81 Ended 31 Decambèr 2019 set oul on paues 110 10. Resp8¢11va IE$ponslbllltl$ of Trust¢es and Independont oxamlngr Bangor Commun51y Chvr¢l) Trusloe8 gr8 respon51blfy lor the preparallon ol Ihe linanGlal slalemenls in a¢¢ordan¢è wllh tho terms ol Ihfj Charlligs Act (Northern llelandl 2008, Bangor Communlly Church Trustees consldgl thal 8n audil Is not r¢qvlrèd under secllon 65121 lsudlll ol Ihe Cligrllles Act (Nnrthern Ireland) 20QEI for 11)e ye8r and th81 an Indap8ndenl axamlnailon undor se¢llon 64111 ol the Charflles Acl (Norlhern Ireland) ?.nO8 Is r6qulred. 11 Is my re$ponslbllSly lo: examlne rhe aaunt9 lo state whelhpr partl¢ular mallers h3v8 coma lo my allanllon. Bas16 of Ihdep8ndonl examlnovs rèport My éxarninalion was carrted oul under Secllon 65 of iho Charit188 Act (Norlhern Ireland) 2008. Ari gx$mlnBtlots IncliJd&s a rewlv ol tho 3t.counllng records kept by thè Charily diid a ¢ompgrlson ol th8 Ilnanclal s18leménts presented ivllh thosa recoids. 11 also Includos consld&rallon of any tinugu81 Ileins or disclosurés In Ihe linaiiclal stalem8nts, and secklng explanatlOn8 from th9 TnJslee$ conGevnin9 any such nHlter8. Thè pro[? do not provld¢ 11 the eviden¢e Ihat woul(1 b6 roqvSred In an auéil, and corisequ£nlly I do not expréss an audit oplnion on the vlew olven by th8 Ilngnclal ¥tslements. Indtrpendanl examlner's slatemont In Ihe coursts ol my gxamlnalion, fto mallr ha8 com& to my allenllon: {11 whlch qlvos mo rg?soiiable caube lo b611ove Ihat In any malortal respsol ihe reouiiemenls.. lo koep proper awountlt)g records In 8ceordan¢e wlth Seollon 63 01 the thaTllles Act (Norlhern Iroland) 2008. and lo piepaY6 flnsn¢l41 glaleih8nls whlch aCCOTd viilh th¢ accgunllng IBcords In accordance ivllh Section 64 01 tho Charllles Acl (Northern Ir8landl 2008 have not been mel: or {2) lo whlch, In my oplnlor), allenlion 8hould bo drawn In order lo gnablè a Proper under8tandlng of lh6 linaA¢i¥I slatomgnls lo be ¥e8¢hed. Jilli¢ Hamlllon FCCA Heron Accountancy Solullons Chartered Certilled Ac¢ixinlanls 301 Clty Easl Bu8lno8s Centre 68172 Nowlovmardg Road Bellasl T4 10W Dal&'. PByo10