REGISTERED CHARII'Y NUNIBLR: 101964 Report of the 'l'rustees and "inaneial Siatenieiits for the l'ear Lnded 31 M#rch 2019 for Lisburn Christian Fellom'ship Mcclcary & Company Ltd Chartered Accountants Ric Iheane Hoiise 32 Hillsborough Road Lisburn Co. Anirim BT28 IAQ
Lisburn Christian FelloiTr'5hip Contents of the Finallcial Statements for the l'ear Ended 31 l¥larch 20I9 Page Report of th¢ Trustees I to5 Independ¢nt Examiner's Report Starement of Financial ALlivilies Balance Sheei 8t09 Notes lo ihe Financial Statements Ioto 16
Lisburn Christian belloM"5hip Report of the Trustees for th¢ Year Lnded 31 hlarch 2019 The trustees piesent their report wilh ihc financial staiements of the charity for the year ended 31 MLirch ?019. The trustees h<ive adoplcd the proi'isions of Accountii)g and Reporting, by Charities: Staiemeni of Rccoinn)ended Practice applicable to charilies preparing their accounts in accordance with tlie Financial Reporting Standard applicable in the UK and Republic of Ireland (F RS 1021 (effective l January 2015). OBJECTIIIES AND AC"rivi'riES Objectives and giins To advance and sirengithen Christianity in the area of Lisburn and elsewhere by carying out the Great Coinniission of our Lord Jesus Christ (Matiheiv ?8= 18-20) by'.- (a) Conducting public meetings for Bible Siudy. prayer. praise and worship of God., (b) Bliilding up, supporting and assisLin&i esiablibhed Christian Churches in ihe area of Lisburn and elsewhere by whatever means possible; (c) Raising up a Body of people ivho will live out their lives in a WAY (hat will bring glory lo God: (d) Sending pcrsons out to establish or assist other works in other places. both in this country and abroad, as the occasion arises; aiid (c) Serving the people in the area of Lisburn and elsewhere in order to meei their spiritual and leinporal needs lo lh¢ glory of God. Suininary of ni#in activities undertaken for the public ben¢fil As th¥ principles ol- Christianity arL iaubyl)I, Inctnbcrs arL Inorc likely lo become better citizens, volunteerin and en&FagFingy with others and the wider community. providing friendship and support. Children, youn p¥oi)IL' aiid adults benefit througih aclivilies offered to the communiiy. We do not think therc is aiiy hanii froin this purpose. Thg bLnefil is for members of our church and meinbers of the public who ac¢esb our aclivilils. Also, Ive give SLlPPOrt in overscas locations by means of visiis, financial support and involves))Lnt in projects, ApJri from bPLCitic ML'inb¢rs ML¢lingt5, our activities are opcn 10 Ihe public. Conduciing public meetingys for biblc Icachin&. prayer, praise and the worship of God. The public benefit includ¢s opporluiiily for 5piriliial expcricncc and growth in the Chrislian fiiiih helping folk ovcrcoinc fears and anxiL'lies. receive and &)ivL SLipport in lifL'S chiillenges, helping. the ill and giving gLncral support. In addition, meetingFS give a scnse of belongingF and fomi friendships. demonstrated by mcinber5' and visiiors active participation in Sunday services. prayer and oihcr evL'nts. Feedback shows the oulworking of faiih (hrougTh voluntary work, support for the ill and a SLnse of belonging. We do not ihink that harni comes lo Ihc public froin thLSL activities. I'hL benLfits ar¢ for church members and lo visitors who attend our events. A private bcncfii could be Ihal individiials are supported and helped. Buildingi up, supporting and assisting established Christian churches in the area of Lisburn and elsewhere by whatever mcans possible. The public benefil of Chrisiian unily. reducing barriers 10 Inutual support and Ihc Ulilisalion of shared skills. WL do nol consider ihere is any harni from these activitics. This purpose bencfi15 the wider church and Ihe gcneral public. In rela(ion lo private ben¢fit, participants have opporlunily lo work and serve in teams. Raising up a body ofpeople who ivill live out their lives in a way Ihai will bring glory to God. People benefit by becoininL, bcitcr citizLns more awarc of the needs of others. deiiionstrate by members involvement 11) cliaritable iyork, incliiding overseas. Pag¢
Li5burn Christian FelloiTrship Report of the Trustees for the l'ear Ended 31 March 2019 OBJECTIN'ES AND ACTIVITIES Summary of maiii Activities undertak'en for the public benefjl cont. We encoiiraTrL seniice in thc lucal coniinuniiy and beyond. We canno¢ see how this purpose would be harmfiil. The benefii is for members of the local church. the wider church and Ihose served by us. A private benefit could be the development of members, lifelinierpersonal skills. Sending persons out lo establish or assist orher works in other places. both in ihis country and elsewhere as the occasion ari.es. There is benefii in Ihe fuifilment of callin&ys for indiviqLials w'ho engage in this work, deillollslraied by positive feedback Irom missionaries and our panners. In addition local members havc found ali outlet for serviLe and support. This primarily benefits those who have gone out from our church and tliose they work wirh. The development of life skills could be a private benefit. Serving the people of Lisburn and elsewh¢re in order lo meet their spiritual and temporal needs to the glory of God. Thc local and 'Ider community benefii from ihe advice. help, practical support and care offered through our chlirch. This provides a social and spirirual outlet for church members lo express their faith and Cliristian valiics. Conlinuing high altendancc numbers at aciivilies, and good feedback, is evidci)ce Ihal Ihc slated b¢ncfit is being realised. We do noi Ihink there is any ham) Irom this purpos¢ and li is of benefit to Inembers of the PLiblie who wish take advaniagie of our activities. Privaie benefit could be ihe forniaiion of fri¢nd8hips with non- ¢hurch m¢mbers and the use and dcvelopinenl of personal skills. The Trustees have had regard lo the guidance issued by Ihe Charity Commission on public benefit. Wlial I,CTr" doe5 Wc hol(1 rLgiull£ r Siinday morning meetings for worship, Bible Sfudy and prayer, including Kids church and Youth ehLirLlI. We havL regular prayer events, small groups for fellowship and prayer, regjular praise events and a mission prayer meeting. We hold a weekly childrcn's 'Popcorn' event. For youth. there is a youth cell and for adults, a ladies I'hrive, aclivity. We also encourage aiiendance at our aduli small gTOUPS. Locally. in Lisburn we are aciive members of the Lisburn Cily Centre Chhe$, who meet for fellowship and pr<iyer and io orgyanise inler-chur¢h aclivilies. We giN'¢ financial and praciical support lo the inler-chlircli CAP ¢entre in l.isburn iyhich provides help lo ihose li) debt. Furthemiore, wc partiier with other cliiircl)es in IhLir publiL Outreach and in int¢r-¢hurch prayer proje¢ts. We have a link with the Hill StrLct Rcsidcnts Groui) and with Ihcm h£1ve organised a numbcr of events for the folk who live in Hill Str¢el esiaie. We have a commitment lo mission and supporl through prdyer. Communication, giving and visiting. Wc support a Christian centre in Co. Mayo: a church in Serbia and outreach in Gran Canaria. We are currently actively developing links with workers in East Africa. We also have conlaci with Christians in Nigeria. Page 2
Lisburn Christian Fellow'ship Report of ihe Trustees for the Year Ended 31 March 2019 OBJECTIV'ES AND ACTIVITIES Trustees Report 2018119 Vc conliniied ro meei ie&yularly for Worship. Bible Siudy and Prdyer and Fellowship. Ve continued 10 supporl (he inter-church Lisbum Foodbank and Christians against Poverty. We held regular evenis for men and women, giving opportunity for mutual support and the development of friendships. We supponed those who had lost loved ones this year. We continued lo support thoie on miss•?n including praying for Ihem, giving financially, keeping Tr-.mbers inlonned and visilingT them. We carried on our "Popcorn" kids club and also youth activilies on Sundays and during the week. We gcd in regular prayer for our churcli. city and naiion. We Lontitkued to provide support for members through regular home group meetings and pastoral support. SumTnthry We 5UPPOrtLd the monthly group prnying for our City as well as rn¢cting together regularly with other City C¢ntr¢ ¢hiirches We launchLd a year long proje¢l mobilizingi members to pray for an unreaehed people group in Easi Africa We visited Mayo and Gran Canaria lo visii thosc we support there. We workeil with the Flill Street RLsidents Group and participaied in the opening of Iheir new playpark. We held turthcr "days of Refrcshing" to encourclge the spiritual encourageincnt of participants. We commilted ours¢lv¢s to participate in ihe inl¢r-churLh mission due to Lakc place in 2020 We participat¢d in thc inler-chLirch Walk of Witness on Good Friday WL. held 2 niajor ¢vcnls for ihe community. al the end of Ihe summer and just before Chris(mas. We also finish¢d paying off our bank loan through ihe regular giving of membcrs and ihe holding of Gift l)ays. FINANCIAI, RF.VITr.W LCF'5 policy on resorves The TnistL¢s have reviewcd the reserves of ihe charity. Considering the variable ineoine and fixed ¢oinmitin¢nts, the rLview concluded that lo alloiv the charity to be mana&icd cffeclively and to provide a bLiffLr for allowing uninlemipted services, 8 gencral reserve equall, lo approximately tl)re¢ monil)s of unreslricled fund expenditure should be maintained. Church loan 'rhc loan of £40k tak¢n out by the church over 5 years from November 2015 was paid in full. Otlier finalicial detail5". The chLirch's prinlipal source of funds is by donation from the church membership through Sunday offerings, standing orders, and special appeals for building and repair funds. missions etc. Expenditure supports the key objectives of the charity by employing a church leader lo providL spiritual Icdclership and pastoral support, by maintaining a building for the purposes of public meetings. providing financial siipporl for tlie delivery of scrviccs provided for membcrs and tor people in Lisburn and clsciyhere aiid providing regyular financial support for persons geni oul to establish or assist other works in oihcr places, both in this country and further aficld. Pa&Je 3
Lisburn Christian Fellowship Report of tlie Trustees for the l'ear Ended 31 M•rch 2019 FIINAN'CIAL REI'-IEIV S'l'Rb'C"fuRF., GOI'F.RNANCE AND 1I1AN'AGEMI ENT Governing document The charity is controlled by its governing document. a deed of trust. and conslitutes an unincorporated charity. Trustee selection inethods TruslLe¢ miisi agree wilh the StatemLnl of Faith set out in Parf11 of the Schedule. A new Trustee or Trustees shall bc appointed at any time by a two-thirds majority of the syrviving Trusteei and siich appoinimenl or appoinimcnts shall set in motion at the first meeling of the Trustees followiiig upon the niimber of 'l-rusiees falling beloiv four. It shall be laivful for any Trustee vollinlarily to reiire on giving one calendar month's previous notice in wrilingy to the othcr Trustees or the Secreiary of Ihe Trust. RTr.Tr"Tr'.RTr:NCE AND ADMINISTRATIVE DETAILS Registered Charity nuiiil)cr 101964 Principal Addrcss 2 QiicLn5 Road Lisbiirn Co. Anlrim BT27 4TZ Trustees Mr l)Lier Galloway Mr Mark GillLspie Mr RobL"rt F111 nna Mairs Mrs Janciie MLKnight Mr Neil McLees¢ Mrs Eleanor Murdock Mr Frcdcrick ArthLir Edward Orr Mrs Angela Toal appoinied 19.3.19 resigned 31.12.18 resigned 31.12.18 appoinied 13.6.19 - resigned 8.8.19 - resigned 28.2.19 Page 4
Lisburn Christian Fellow'ship Report of the I'rustee5 for the l'ear Ended 31 larch 2019 REfEREINCE IIYI D AD.NIINISTRATIN'E DETIllLS Indep¢ndcnt examiner John Mccleary Mccleary & Compatky Ltd Charteied Aecounianls RaihL'ane I louse 32 klillsborough Road Lisbiirn Co. Antritn BT28 IAQ Bankers Ulster Bank Limited 18 Bow Sireel Lisbiirn Co. Anirim BT?8 IBN Solicitors A Ldward Orr 9A Chlirch Sqiiare BIL nbridge 13T32 4AS Approved by order of the board oftrustees on 7 Oclober 2019 and signed on its behalf by= Mr Fredcrick Arthur Edward 0- Trustec Page 5
Independent Examiner's Report to the 'frustees of
Lisburn Christian FelloM'sh&p
I report on the accounts lor the year ended 31 March 2019, which arc set out on pages seven to sixteen.
Respectii'e responsibilities of charity trustees 2nd examiner
As ilie ch
I.isburn Christian Fellom'ship Statement of Tr-inanci¥l Activities lor tlie l'ear Lnded JI March 2019 31.3.19 Reslricted Total funds funds 31.3.18 Total funds Unrestrictcd fund Notes INCOIWIE AND ENDOWMENTS FRO1[ Donations and legacies 49.608 19,098 68,706 68,227 Other income 710 710 565 'I'otal 50,318 19.098 69,416 68,792 EXPENDI'fuRE ON Cliaritable ocliyilies Direct cost Support costs 29.006 5.18? 21.006 512 50,012 5.694 44,609 5,537 Tol&l 34.188 21,518 55.706 50.146 NET IIYCOMEI(F.XPENDITUREI 16.130 (2.420) 13,710 18,646 I'ransfers betw'een fund$ 3.244) 3,244 Net movement In funds 12.886 824 13.710 18,646 Rb.CONCII.IATJON OF FUNDS Total funds brought forward 264.122 2,955 267.077 248,431 TO'fAL FUNDS CARRIED FORIVARD 277.008 3,779 280,787 267.077 The notes fomi pari of Ihese financial stalemenls Page 7
Lisburn Christian Fellom'ship Balance Sheet At 31 Nlarch 2019 31.3.19 Restricted Tocal funds funds 31.3.18 Total fiinds Unrestricted lund Notes FIXED ASSETS I'angiblL assets 263.480 263,480 263,480 CUIi4F.NT ASSETS Debturs Cash al bank 1.935 11.593 3,096 14,981 3,577 6.699 3.388 13.528 4,549 18,077 10.276 CREDITORS AinoLints Ic211ingF due iviihin one year (7701 (770) (2,420) NEI. CURRENT ASSFTS 13.528 3.779 17.307 7.856 'r()TAI. AS.8ET,S LESS CURRENI T LIABILITIE.S 277,008 3,779 280,787 271,336 CRF.Dl'foRS AIiioLiiils lalling due after more than one year (4,2591 NTr:I' ASSE'rs 277.008 3.779 280.787 267.077 Unrcstricted funds Rcslricted fiinds 277,008 3,779 264,122 2,955 'I'OTAL FUNDS 280,787 267,077 The notes fomi pari of thcse financial statcments continued...
Lisburn Christian Fellowship Balance Sheet - contiiiued At 31 Nlarch 2019 The financial statements ivcrc approi'ed and auihorised for issue by the Board of Trustees on 7 October 2019 and ivere signed on its behalf by= Mr Frederick Arthur Edward Orr-Trustee Mr Neil McLe¢se-Trusfr¢ Thc notes form part of rhese financial siaiemenls Page 9
Li5burn Christian FelloH'ship Notes to the b inancial Si#lements for the l'ear Ended 31 March 2019 ACCOUNTING POLICIES Basis of preparing the financial statements The financial siatetnents of the charity. which is a public benefit entity under FRS 102, have been prepared in accordance with ihL Charities SORP {FRS 1021 'Aceounting and Reporting by Charities.. SialcmLnt of Recoiiimended Practicc appliLable lo charities preparing their accounts in accordancL Ivith rhe Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (etyective l JanuGlry 2015}', Financial Reporting Siand?.d 10? The Financial RLpoiting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northem Ireland) 2008. The rinancial statements have been prepared under Ihe historical cost convention. Income All income is recognised in ihe Siatemenl of Financial Activities once the charity has cntitlement to the funds, il is probable thai Ihe income will be received and Ihe amount can be measured reliably. Expenditure Liabilities are recognised as expcndilure as sn as ihere is 8 legal or constructive obligation coiiiniittingy the charity to thal expendiiure, il is probable Ihal a trdnsfer of economic beiiefils will be required in scttlem¢nt and the amouni of the obligaiion can be measured reliably. Expenditure is ac¢ounlcd lor on an accruals basis and has been classified under headings Ihai agsTregate all cosl related to the cal¢gory. Where costs cannot be directly atlributcd lo particular headings Iliey have been allocatid to aclivilics on a basis consisteni wilh the us¢ of rcsources. Taiigible fixl'd AsscI$ DLpr¥Lia¢ion is provided al the following annual rales in order io write off each asset over ils esiimalLd useful life. Freehold property - nol provided 'rAxation The charity is exempt from lax on its Charitable acliviiies. Fund accounting Unrestricted funds can be used in accordance wilh the charilable objectives al the discretion of the truslecs. Reslri¢t¢d funds can only be used for particular restricted purposes within Ihc objccts of tlie ¢harity. Reslriclionb arisL wlicn specilied by ihe donor or when funds arc raisLd for par(icular rLslricled purposes. Further explanation of the nature and purpose of each fund is included in the notes io the financial statenients. DONATIONS AND LEGACIES 31.3.19 31.3.18 Donations Gift aid 56,688 12,018 56.280 11,947 68,706 Paoe 10
Lisburn Christian Fello'ShIP i oles lo the Finallcial Statenients- continued for the l'ear Ended 31 fv.Iarch 2019 TRUSTEES, REIWIUINERATION AIND BEN'EFII"S There were no trustees, remuneraiion or other benefits for the year ended 31 March 2019 nor for the year ended 31 March 2018. Trustees, expenses There were no lrnstees. expenses paid for the year ended 31 March 2019 nor for the year ended 31 March2018. STAFb COSTS 31.3.19 31.3.18 Wages and salaries 24.467 25,067 The average monthly number of employees during the year was as follows: 31.3.19 31.3.18 Pastoral No employees received emoluments in excess of £60.(KKI. C()MPARATIVES b"OR'fHE.8TATLhlEP'f Qb FINANCIAL AC"fiviTIES Unrestricted fund Restricted Total funds funds INCOIME AND Lf'DOWMTr:N'fs fr'RONI I Donations and legacies 49.885 18,342 68,227 Other income 565 565 Total 50.450 18.342 68,792 EXPENDITURE OIN Ch#ritable #clii'ities Diiccl costs Support costs 28,440 5.474 16.169 63 44.609 5,537 'rotal 33.914 16,232 50.146 NET IINCOMEI(EXPEYDI'I'LRL) 16,536 2.110 18,646 Transfers bchi'cen funds 6,194 6,194) Net movement in funds 22.730 (4,084) 18.646 Pagc 11
l.isbuTll Christian FellO'Ship Notes to the Financial Statements - continued for the l'ear Ended 31 Nlarch 2019 COIWIPAIL4TIVES FOR THE STATEIIEPIT OF FI,N.INCIAL ACI'IVI'I'ILS- continued Unresiricied Rcstricted Total funds fund funds REcof44CILIATION OF FUNI DS Total funds brought lorward 241,392 7,039 248,431 TOTAL FUNDS CARRII.I) FORIVARD 264,122 2.955 267,077 TA>CIBLE blXED ASSETS Freehold property CO.ST AL l April 2018 and 31 March 2019 263.480 NL'I, BOOK VALUE A131 March2019 263,480 Al 31 March 2018 263,480 DTr:B"I'ORS: AMOUN'fs bALLING DUF. wi'fHIN OYE YEAR 31.3.19 31.3.18 Other debtors 3,096 3,577 CREDI'I'ORS: AMObNTS FALLING DUE WITHIN OINE YEAR 31.3.19 31.3.18 Bank loans and overdrafts (see noie 10) 770 2.420 CRLDI'foR.S: ANIOUN"IS FALLING DUE AFfER fvIORE THAP' ONE YEAR 31.3.19 31.3.18 Bank loans (see rkole 10) 4,259 Paoe 12
Lisburn Christian Fellowship Notes to the b'inancial St¥tenient5 - continued for the l'ear Ended 31 March 2019 io. LOANS An analysis of the maiiirily of loans is given below: 31.3.19 31.3.18 Amounts falling due within on¢ year on demand.. Bank overdraft Bank loans 770 2.420 770 2,420 Amounis fallinuT beliyeen one and two years.. Bank loans - 1-2 years 2.531 Amounts falling duc betwcen two and five years- Bank loans - 2-5 years 1,728 MOVEMEf+4T FUNDS Net movement in funds Transfers between fund$ At 1.4.18 Ai31.3.19 Unrestricled funds General tijnd 264,122 16.130 (3,244) 277,008 Restrlcted fund5 Missionary and other donations Tithcs. offerings and appeals Chur¢h programm¢s 2.348 156 451 (3,920) 1.500 4,900 (1,656) 3,328 451 2.955 (2,4201 3,244 3.779 TOTAL FUliDS 267.077 13,710 280,787 l)at*e 13
Lisburn Christian Fel10.$hIp i ote5 to the Financial Stateiiients - continued lor the I'¢ar Endcd 31 Nqarch 2019 MOVEIIENT IN FUNDS- continued Nei moK'emenl in funds. included in the aboTrc are as follows.. Incoining resources Resources Movement in expendcd fund5 Unrestricted fund5 GLncral flind 50.318 (34.188) 16.130 Restricted funds Missionary and other donations Tithes, offerings and appeals Church programmes 12.358 6.213 527 (16,2781 (4,713) (3,9201 1,500 19,098 (21,518) (2.4201 TOTAI. TrUNDS 69.416 55,706) 13,710 CompAr&tii'es for mo%'ement in funds Nei movemcni in funds Transfers beiwL'en funds Ai 1.4.17 Ai31.3.18 Unre5trieted Funds G¢n¢ral nd 241,392 16.536 6.194 264,122 Restricted F unds Missi()nary ancl othcr donations Tiihcs, offerings and appeals Church programmes 1.344 5.619 76 (3.826) 5,561 375 4,830 (11,0241 2,348 156 451 7.039 2,110 (6,194) 2,955 TOTAL FUNDS 248.431 18.646 267.077 Paue 14
Lisburn Christian belloi%'ship Notes to the FinaClaI Stalenients - continued for the Tr-ear Ended 31 March 2019 MOVEINIENT IN FUNDS- Continued Comparaiive nel movement in funds, included in ihe above are as follows.. Incoming resources Resources Movement in expendcd funds Unrestricled funds Gen¢ral tiind 50.450 (33.914) 16.536 Restricted funds Missionary and oiher donations Tithes, offerings and appeals Church programmes 7.412 7,89? 3,038 (11.238} (2.331) 2,663) {3.826) 5.561 375 18,342 (16.232) 2.110 TOTAI. Tr"UNDS 68,792 50,1461 18,646 A Currcnl year 12 months and prior year 12 months combined position is as follows.. Nei movemenl in funds l-ranbfers betwcen funds At 1.4.17 Ai31.3.19 Unre5trlcted fuiids GcnLral lund 241.392 32.666 2.950 277,008 Restri¢'tod fuiids Missionary and other donations Tithcs, offerings and appeals Church programmes 1,344 5,619 76 (7,7461 7,061 375 9,730 (12,6801 3.328 451 7,039 2,9501 3,779 TOTAL FUNDS ?48.431 32.356 280,787 Pa¥c 15
Li5buTn Christian Fellom-ship Notes to the Fiiiancial .Stateiiients - cDntinued ror thc l'ear Ended 31 March 2019 IWIOVEIWIEf%T I, FUNDS- eontinued A ¢Lirrenl year 12 months and prior year 12 Inonths combined net moTrement in funds. included iii the above are as follows.. Incoming resources Resources Moveinent in expeiided tunds Unrestricted funds General fund 100.768 (68,102) 32,666 Reslrieted funds Missionary and other donations Tith¢s, offerings and appeals Church programmes 19.770 14.105 3.565 (27.516) (7.044) (7,746} 7,061 375 37,440 37,750) 310) TOTAL FUNDS 138.208 105,8521 -12.356 12. RELATED PARTY DISCLOSURES There were no relaled pany Iransaclions for the year ended 31 March 2019. Paue 16