REGISTERED CHARtTY NUMBER.. 101964 Report of tlie Trustees and Financial S¢a¢emeDts for the Year knded 31 March 2018 for Llsburn ChrlstlAn Fellowshlp Mccleary & Company Lid Chartered Accountants Ratheane House 32 Hi118borough Road Lisburn Co. Anlrim BT28 1 AQ
Ltsburn Christian Fellowship Contents of the Financial Statements for the l'ear Ended 31 Illarch 2018 Page Report of Ihe Trusiees Independeni ExamIneS RetK)rt Sialement of Financial Activities Balance Sheet 8109 Notes to the Financial Statements 1010 15
Lisburn Christian Fellow'ship Report of the Trustees for the Year Ended 31 March 2018 The trustees present their report ivith the financial staiemenls of the charity for the year ended 31 March 2018. 1-hc trustces have adopted Ihe provisions of Accounling and Repoffing by Charities.. Stateinent of Recommended Pra¢ti¢e applicable io charities preparing their accounts in accordance with ihe Financial ReFX)rting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) (effeciive l January 2015). OBJECTIVES AP*'D ACTIVITILS Objectives and ainis To advance and strengihen Christianity in the area of Lisburn and elsewhere by carrying out the Great Commission of our Lord Jesus Christ (Matthew 28.. 18-20) by: {al Conducting public meetings for Bible Study, prayer. praise and worship of God: (bl Building up, supporling and assisting establishcd Christian Churches in ihe area of Lisburn and elsewhere by whatever means possible: (c} Raising up a 13ody of p¢opl¢ who will live out their lives in a way ihat will bring glory lo God; Idl Sending persons out to establish or assist oiher works in other pla¢es, both in this country and abroad, as the o¢casion arises; and Ic) Serving the p¢ople in the area of Lisburn and elKwhere in order to meet their spiritual and temporal nccds to the glory of God. Paoe I
Lisburn Christian Fellow'ship Report of the Trustees for the l'ear Ended 31 March 2018 OBJECTIVES APID ACTJVITIF,S Suminary iiiain ActiTrities undertaken for the public benefit As the principles of Christianity are taught, members are more likely to become better citizens, volunteering and engaging with others and the wider community, providing friendship and support. Children, young people and adults benefit demonstrated ihrough activiiies offered io ihe community. We do not think there is any ham from this purpose. The benefit is for members of our church and members olthe public who acLess our activities. We give support in overseas locations by means of visits. financial Support and involvement in projects. Apart from specific Members Meetings. our activities are open to the public. Conducting, public meetings for bible teaching, prayer. praise and the worship of God. The public benefit includes opportunity for spiritual expcrience and groiyth in Ihe Christian faith helping folk overcome fears and anxieties. receive and giv¢ support in life's challenges. helping the ill and giving general support. In additioii, mcetings give a sense of belonging and forniing friendships, deinonstrated by members, and visitors active pariicipalion in Sunday serviceg, prayer and other events. Feedback shows the oucworking of faith through voluntary work, support for the ill and a sense of belonging. We do not think thai hami comes to the public from these aclivilies. The benefits are for church members and lo visitors who attend our events. A private benefit could be that Individuals are supported and helped. Building up. gupw)rting and assisiing esiablished Christian ehurehes in the area of Lisburn and elscwhcre by whatever means possible. The public benefit of Christian unity, reducing barri¢rs to Inutual support and tl)c Iitilisation of shared skills. We do not consider ihere is any hami from th¢s¢ activities. This purpose b¢n¢fits the widcr church and the general public. In relation io private benefit, participants have opporlunily lo work and serve in teams. Raising? up a body of people who will live out their lives in a way Ihal will bring gilory lo God. People benefit by bccoining better citizens more awar¢ of the needs of others. demonstrable by members involvement in charilabli work, inclLiding overseas. We encoura¥ye service in the local community and beyond. We cannol see how this purpose would be harinful. ThL bcnefil is for members of the local church, the wider church and those served by us. A private bcnefil could be the development of mcmbers. lifelinterpersonal skills. Sending persons out to establish or assisi other works in other places, both in this country and elsewhere as the occasion arises. There 15 bencfit in the fulfilmeni of callings for individuals wl)o engage in this work, demonstrated by positive feedback from missionaries and our partners. In addition lo¢al members have found an outlet for service and support. There could be possible effects of travel or exposure to disease. This primarily benefits those who have gone oui from our church and Ihose they work with. The development of life gkills could be a private benefit. Serving Ihc people of Lisburn and elsewhere in ordcr to meet their spiritual and temporal needs lo the glory of God. The local and widcr community bcncfit from the advice, help, practical support and care offered through our church. This provides a social and spiritual outlet for chuwh members to express their faith and Christian values. Continuing high attendance numbers at aciivities, and good feedback, is evidence that the slated benefit is being realised. We do not think there is any ham) from this purpose and it is of benefit to membLrs of rhe public who ivish to lake advantage of our activities. Prifvale benefi( c(¥uld be the forniation of fricndships iviih non- church members and the use and developmeni of personal skills. The Trustees havc had regard to the guidancc issued by the Charity Comrnission on public benefit. Page 2
Llsburn Christian Fellow'ship Report of the Trustees for the Year Lnded 31 March 2018 ORJF.CTllfES ANI D ACTIVITIES What l.CTr" does We hold regular Sunday morning meetings for worship, Bible study and prayer. including Kids church and Youth church. Wc havc regular prayer events, small groups for fellowship and prayer. regular praise events and a mission prayer mceting,. We hold a weekly childrcn's 'Popcorn' eveni. For yourh there is a "Connect" youth club plus a youth cell and for adlilts, a men's "Band of Brothers" group and ladies Thrive. activity. We also encourage aL*ndance al our adiilt small groups. Locally. in Lisbum ive are active members of the Li5burn City Centre Churches, who meet for fellowship and prayer and lo organise inler-church aeiivilie5. We give financial and practical support lo the inler-cl)urch CAP cenire in Lisbum which provides help to those in debt. Furtherniore, we pariner with other churches in their PLiblic outreach and in inter-church prayer proje¢ls. We have a link with the Ilill Street Residents Group and with them have organised a number of events for the folk who live in Hill Streei esttlte. We have a ¢ommitment to mission and support ihrough prayer. communication. giving and visiting. We support a Christian ¢¢ntr¢ in Co. Mayo. a church in Serbia. an oulreach in Gran Canaria and a meinber who is currently part of an outreach in ihe Pacific Islands. We are ¢urrcntly activ¢ly developing links wilh workers in East Africa. W¢ also have conlacl wilh Christians in Nigeria and have a partnership with a church in Willesden Green, London. Suminfiry of main 4chievemenls of i.CF durlng the year W¢ supported the families of 2 of our members who passed away ihis year. We joined the Inler<hurch Walk of Witness on Gi)od Friday and also parlicipaled in the monthly prayers for our City as well as meeting together regularly with other City Centre churches. We trained and look a team to visit a Church in Sombor. Serbia. We also look a team to Mayo io work wilh children and young people in partnership with local Mayo churches. We worked with Ihe Hill Street Residents Group supporting iheir summer event and providing kids aclivilies for one wcck plus carol-singing at Chrislmas. We held 'Days of Refreshing" lo encouragc ihc spiritual refreshment of participants. TrustLes Report 2017118 W¢ iontinu¢d to m¢et regularly for Worship, Bible Study and Prayer and followed studies primarily in the book of I Corinthians. Wc continucd lo support the inter-chuh Lisburn Foodbank and Chrislians against Poverty. We held regular events for men and women. giving opportunity for mutual sUPPOrt and the development of friendships. We supported those who had lost loved ones this year. Wc eontinuLII lo support those on mission including praying for them, giving financially. kceping members infomied and visiting thern. We visited Mayo. Serbia and Gran Canariffj with teams going to Mayo and Scrbia. We carried on our "Popcorn" kids club and also youth activilies on Sundays and during the week. Wc engaged in rcgular prayer for our church. city and naiion. We continued lo provide support for members Ihrough regular home group meetings. Pagc 3
Lisburn Christian Fellowship Report of the Trustee5 for the l'ear Ended 31 March 2018 FINANCIAL REVIEW I,CF's poliey on reserves The Trustces havc reviewed the reseNes of the charity. Considering the variable incoine and fixed commitinents, the review concluded that to allow the charity to bc managed effe¢tii'ely and to provide a buffer for allowing uninterrupted setvices. a genetal reserve equating to approximately three months of unrestricted fund expenditure should be mainiained. Church loan The church is paying off a loan of £40k oveT 5 years from November 2015. The balance ai 31 March 2018 was £6.679. Other flnanclal detalls 'rhe church's principal source of funds is by donalion from the church membership through Sunday offerings. standing orders, and special appeals for building and repair fijnds. mission% etc. Expenditure supports the key objeciives of the charity by employing a church leader lo provide spiritual lead¢rship and pastoral support, by mainiaining a building for the purposes of public meetings, providing financial support for the delivery of services provided for members and for people in Lisburn and elsewhere and providing regLilar financial support for persons sent out to establish or assist other works in other places, both in Ihis country and further afield. S'I'RUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Thc charity is controlled by lis governing document. a deed of trusi. and consliiules an unincorporated charity. Trustee selection methods I'ruste¢s musl aLFre¢ with the Sialement of Faiih sei out in Part 11 of the sChule. A new Trustee or Trusiees shall be appointed at any lime by a Iwo-thirds majority of the surviving Triistees and such appointment or appointments shall be sel in motion al the first meeting of the Tnistees following Lipon lh¢ number of Trustees lalling below four. It shall be lawful for any Trustee voluniarily lo retire on givin8 one calendar month's previous notice in writing to the other Trustees or the Secreiary of the Trust. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 101964 Principal address 2 Queens Road Lisbum Co. Anirim BT27 4TZ Trustees Mr Mark Gillespie Mr Robert Hanna MaiTS Ms Janette McKnight Mrs Eleanor Murdock Mr Frederick Arthur Edward Orr Mrs Angela Toal Page 4
Lisburn Christlan Fellowship Report of the Tru5tee5 for the Year Ended 31 March 2018 REFERENCE AND ADMINISTRATIVE DETAILS Independent examiner John Mccleary FCA Mcclcary & Company Ltd Chartered Accountants Ratheane Flouse 32 Hillsborough Road Lisbiirn Co. Antrim BT28 IAQ BAnkers Ulsier Bank Limited 18 13ow Sireel Lisbum Co. Antrim BT28 IBN Solicitors F A Edward Orr 9A Chiirch Square Banbridgye BT32 4AS Approved by order of the ly)ard oftrustees on 25 November 2018 and signed on lis behalf by: Mr Mark Gillespie - Truslee Page 5
Independent Examiner's Report to the 'l'rustees of Lisburn Christian Fellowship I report on the accounts for the year ended 31 March 2018. which are set out on pages seven to fifteen. Respective re5P0115ibTlities of ch4rih' trustees and ex2miner As the ¢harity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act {Northcrn Ireland) 2008 ('the Act.). I have examined your charity's accounts as required under section 65 of the Charities Act. In carrying out my examination I have followed the Directions given by ihe Charity Commission for Northem Ireland under section 65{9)(b) of the Charities Act. examine ihe accounts under section 65 of the Chariiies Acr follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland Linder Section 65(9)(b) of ihe Charities Act stat¢ whether particular mailers have comc to rny attention. Basis of the independcnt examiner's report I have examined your chariiy accounls as required under section 65 of the Charities A¢t and my examination was carried out in accordance with ihe general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination in¢lud¢d a review of the accounting records kept by the charity and a comparison of Ihe accounts presented with those records. It also included congideration of any unLisual lten or disclosures in Ihe ac¢ounls and sceking explanations from you as h£1rity trustees coneerning any such mailers. My role is to state whether any material mailers have Come to my atlenrion giving me cause to believe: That accoLinling r¢¢ords were not kepi in accordance wilh seclion 63 of the Charities Act That the accounts do not accord with those records: or That the ac¢ounls do not comply wilh the accountin8 requirements of the Act. or That there is further Infom110ft needed for a proper understanding of the accounts to be reached. Independent examiner's slitemen¢ I have completed my examination and have no ¢oncems in respect of the matters I l ) to (4) listed above and, in connection with following the Directions of the Charily Commission for Northern Ireland, I have found no matiers thai rLqLiirc draiving? to your attention. John Mcclcary FCA Mccleary & Company Ltd Chartered Account1c nts Ratheane House 32 Hillsborough Road Lisbiirn Co. Antrim BT28 IAQ Date.. 25 November 2018 Page 6
Llsburn Christian Fellowshlp Statement of Financial Activities for the Year Ended 31 Miirch 2018 31.3.18 Restricted Total funds funds 31.3.17 Total funds Unreslricled fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 49.885 18.342 68.227 67.696 Other income 565 565 2,260 Total 50.450 18.342 68,792 69,956 EXPENDITURE ON ChAritable ficlivltles DirLcl eosis Support costs 28,440 5,474 16,169 63 44,609 5.537 51,900 6,851 Total 33.914 16,232 50,146 58,751 NF.T INCOME 16,536 2.110 18,646 11,205 Trinsfers behveen funds 6,194 Net movement In funds 22.730 (4.084) 18,646 11,205 RECONCILIATION OF FUNDS Total funds brought fDnvgrd 241,392 7.039 248,431 237,226 TOTAL FUND.S CARRIED FORWARD 2.955 267,077 248,431 The notes fom part of these financial statements Page 7
L15burn Christian Fellowship Balanee Sheet At31 hlarch 2018 31.3.18 Restricled Total funds funds 31.3.17 Total funds Unresiricted fund Noles FIXED ASSETS Tangible assets 263.480 263,480 263,480 CURRENT ASSE'rs Debtors Cash at bank 3.001 4,320 576 2,379 3.577 6.699 3,954 5,476 7,321 2.955 10,276 9.430 CREDITORS Amounts falling due within one year (2,420) (2,420) {7.578} NET CURRENT ASSETS 4,901 2,955 7,856 TOTAL ASSF.TS LESS CURRENT LIABILI'fiES 268.381 2.955 271,336 265,332 CREDITORS Amounts falling dLie after more than one year (4,259) (4,259) (16,9011 NET ASSETS 264,122 2,955 267.077 248,431 FUN'DS Unrcslrieied fiinds RLslrietcd fLinds 264.122 241,392 7,039 TOTAL FUNDS 267,077 248,431 The notes forni part of these financial slalemenls Page 8 continued...
Lisburn Christian Fellowship Balance Sheet - continued At 31 Ilqarch 2018 The financial statements were approved and auihorised for issue by the Board of Trustees on 25 November 2018 and were signed on its behalf by: MSJ ette Mc night -T Mr Irrederiek Arthur Edward Orr-Trusiee The notcs forni part of Ehesc financial statements Page 9
Lisburn Christian Fellow'ship Note5 to the Financial Statements for the Year Tr"nded 31 March 2018 ACCOUNTING POLICIES Basi5 of preparing the financial stltements The financial stalemenis of the charity, which is a public benefil entity under FRS 102, hai'e been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015),, 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 incoTne is recognised in the Siatement of Financial Aciivities once the chariiy has enliilemenl to the funds, it is probable Ihai Ihe in¢orn¢ will be received and the amounl can be measured reliably. Expenditure Liabiliiies are recognised as expenditure as soon as there is a legal or constructive obli&*ation commilling the charity to that expenditure, li is probabl¢ ihal a transfer of economic benefits will be required in seltlemenl and the amount of the obligation can be measured reliably. ExpendilLire is accounted for on an a¢¢nials basis and has been classified under headings that aggregale all eosl related to the category. Where costs cannoi bc directly attributed to parti¢ular headings they havc be¢n allocated to activilies on a basis consistent with the use of resources. TAnEible fixed Y&ssets DcprLcialion is provided al the following annual rates in order io write otT each asset over its estimated useful life. Freehold property - not provided TAxatlon ThL ihariiy is exempi from tax on its charitable activities. Fund accountlng Unrcsirictcd funds Can be used in accordance with the charitable objectives al the discretion of ihe truslces. Restricted funds can only be used for parti¢ulftr resiricied purposes within the objects of the charity. Restriclions arise when specified by the donor or when funds are raiscd for particular resiricled purposes. Further explanation of the nature and purpose of each fund is includcd in th¢ notes to the financial slalements. DONATIONS AND LEGACIES 31.3.18 31.3.17 Donations Gift aid 56,280 11,947 56,556 1,140 68.227 67,696 Page 10
Lisburn Christlxn Fellowship Notes to the Finaneial Statements - contlnued for the l'ear Ended 31 March 2018 TRUSTEES, REMUYERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 Marcli 2018 nor for the year cnded 31 March 2017. Trustees, expenses There were no trustees, expenses paid for Ihe year ended 31 March 2018 nor for the year ended 31 March 2017. STAFF COSTS 31.3.18 31.3.17 Wages and salaries Social security costs 25,067 31,667 250 25.067 31,917 The average monthly number of employees during the year was as follows.. 31.3.18 31.3.17 Pastoral No employees received emolumenls in excess of £60,(K)O. COMPARATIVES FOR THE s'fATEMENT OF FINANCIAL ACTIVJTJES Unrestricted fund Restricted Total funds funds INCOfvIL AND ENDOWMENTS FROM Donations and legacies 47,728 19,968 67,696 Other income 2.260 2,260 Total 49,988 19,968 69,956 EXPENDITURE ON, Charitable activitie5 Direct costs Support costs 42,157 6.851 9,743 51,900 6,851 Total 49,008 9,743 58,751 NET INCOME 980 10.225 11,205 Transfers belivcen funds 8.136 8,136) Page 11
Lisburn Christian Fellom'ship Notes to the Financial Statement5 - continued for the l'ear Ended 31 March 2018 COMPARATIVES FOR THE sTATEmE'T OF FINANCIAL ACTIVITIF.S- continued Urircstricted RL'siricted Total funds fund funds Net movement in funds 9.116 2,089 11,205 RECONCILIATION OF FUNDS Total funds brought forw4rd 232,276 4,950 237,226 TOTAL FUNDS CARRIED FORWARD 241.392 7,039 248.431 TANGIBLE FIXED ASSETS Freehold property COST At l April 2017 and 31 MMr¢h 2018 263 480 NET BOOK VALUE Ai 31 March2018 263,480 Al 31 March 2017 263,480 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.18 31.3.17 Other debtors 3.577 3,954 CREDITORS: AlOUN7's FALLING DUE WITHIN ONE YEAR 31.3.18 31.3.17 Bank loans and ovcrdrafts {s¢e nole 10) 2,420 7,578 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.3.18 31.3.17 Bank loans (see note 10) 4,259 16.901 Page 12
Lisburn Christian Fellowship Notes to the Financial Statement5 - Continyed for the Year Ended 31 March 2018 10. LOANS An analysis of the maturity of loans is given below.. 31.3.18 31.3.17 Aiiiounts falling due within one year on demand.. Bank overdraft Bank loans 1,754 5.824 2,420 2.420 7.578 Amounts falling between one and two years: Bank loans - 1-2 years 2,531 5,825 Amounts falling due between two and five years= Bank loans - 2-5 years 1,728 MOVF.MENT IN FUNDS N¢L movem¢nt in funds Transfers beiween funds Ai 1.4.17 At31.3.18 Unreslrlcted funds Gcncr2c I liind 241,392 16.536 6,194 264.122 Reslricled funds Missionary and oiher donations Tithes, offerings and appeals Church programmes 1.344 5.619 76 (3.826) 5.561 375 4,830 (11,024) 2,348 156 451 7,039 2.110 (6,194) 2.955 TOTAL FUND.S 248.431 18,646 267,077 Page 13
Llsburn Christian Fellowship Notes to the Financial Statements - continued for the Year Ended 31 March 2018 MOVEMENT IN FUNDS- eontinued Net movement in funds, included in the above are follows= Incoming resources Resources Movem¢nt in expended funds Unrestrlcted funds General fiind 50.450 (33,914) 16,536 Restricted funds Missionary and other donations Tithes, offerings and appeals Church programmes 7,412 7.892 3.038 (11.238) (2.331) 2.663} (3.826} 5,561 375 18.342 (16,232) 2,110 TOTAL FUNDS 68,792 50.1461 18,646 CompArxtive% for movement in funds Nel movement in funds Transf¢rs between funds At 1.4.16 Ai31.3.17 Unrestrieted Tr unds General fund 232.276 980 8,136 241,392 Restricted Funds Missionary and other donations Tithes, offerings and appeals Church programines 950 4.0 405 9.744 76 1,344 5,619 76 (8,125) 4.950 10,225 (8.136) 7.039 TOTAL FUNDS 237.226 11,205 248,431 Page 14
Lisburn Christian FelloM'5hlp Notes to the Financial Statements - continu for the Year Ended .11 March 2018 MOVEMEP*T IN FUNDS- continued Comparative net movement in funds. included the above are as follows.. Incoming resources Resour¢es Movement in expended funds Unrestrlcted funds General fund 49,988 (49,008) 980 Restricted funds Mis.qionary and other donations Tithes, offerings and appeals Church programmes 8,356 9.814 1.798 (7.951) (70} 1,722) 405 9,744 76 19,968 (9,743} 10.225 TOI'AL FUNDS 69,956 58,751) 11,205 12. RLLATED PARTY DISCLOSURES There were no relaied party transactions for the year ended 31 March 2018. Page 15