Moira Pentecostal Church
Report of the Trustees
for the Year Ended 31 March 2023
The trustees present their rcport with the financial statements of the charity for the year ended
31 March 2023. The trustees have adopted the provisions of 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)
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charitable purpose of the Church is the advancement of religion.
The church is engaged in the propagation of the Christian faith and to spread the gospel of Jesus Christ as
revealed through the Holy Scriptures by all means of communication. The church also aims, to provide for
preaching, teaching and fostering the growth of the Christian religion in Moira and such other places as th¢
trustees may decide and to licencc and ordain pastors and ministers. to carry on the work of evangelism; to
promote m issionary work in all places. to carry on the organisation of churches and foster their development
and local sovereignty and independence. To stand possessed of premises forniing part of the trust fund to
allow same to be used &8 a place for public worship of God and for preaching the gospeE of our Lord Jesus
Christ according to the principals and usages of the Church.
As a result of activity in the pursuit of the advancement of the Christian religion, the Church has custody of
property and of records, materials and artefacts of significance to the cultural and religious heritage and
maintenance of which is undertaken by the trustees of the Parish.
Achievements, Performance & Public Benefit
Pur
The principal ￿nctIOn of the Church is to support the advancement of the Christian religion by promoting
through the work of the Church the whole mission of the Gospcl, pastoral, social and evangelical. All the
functions of the Church relate to the advancement of religion through holding regular worship and
communicating and caring for worshippers of all ages cspecially the sick, elderly and others in our
community,
Public Bcncfit
The charity trustees have complied with their duties in line with the Commission's Public Benefit statutory
guidanc¢. Regular worship and reaching out into the community as well as other activities both social and
fundraising have been carried out throughout the year to fulfil our statement of public benefit. The premises
are regularly used by various organisations and local community enterprises.
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Moira Pentecostal Church
Report of the Trnstees
for the Year Ended 31 March 2023
OBJECTIVES AND ACTIVITIES
Finances
Ineome and Fundraising
During the year, freewill offerings and gift aid recoveries have resulted in the total unrestricted income
remaining consistent with the prior year.
Restricted fund income has decreased by £58,394 following the initial post covid increase in 2022 of 92,737.
This decrease is in some ways matched by the dccrease in expenditure below.
Expenditure
The expenses of raising funds have fallen by £40,723 (2022, decrease of £6,961) and as in prior years, the
largest elements of cost remain employment costs and the support of missions.
Financial Position
With the above movements in Income and Expenditure, the Church has continued to support many missions
during the period under review and remains in a significant financially liquid position. This underpins the
Church's ability to continue in charitable operation.
Management
The finances are managed by the Hon. Treasurer, Mrs S Goudy, who rcports back to the trustees on a weekly
basis or in-between if necessary.
Pay and remuneration.
The pastor received stipend, locomotory and oifjce allowance during the year. The total salary was £20,395.
(2022 £25,414).
Reserves Policy
It is the policy of the church that unrestricted funds, which have not been designated for a specific use,
should be maintained at a level equivalent to between six and nine months expenditure. The trust¢¢s consider
that such reserves will ensure that, in the event of a significant drop in income. they will be able to continue
the church's activities while consideration is given to ways in which additional funds may be raised. The
level of reserves has been maintained throughout the year.
FINANCIAL REVIEW
Going concern
The trustees have reviewed the financial position of the Church and are satisfIed that there are adequate
funds in place to ensure that the Parish can continue its activities and the financial statements for the year
ended 31 March 2023 can be signed off as a going concern.
STRUCTURE, GOVERNANCE AND MANAGE11￿NT
Governing document
The charity is controlled by its govcrning document, a deed of trust and constitutes an unincorporated
charity.
The Church's operation and govemance is defined by the Declaration of Trust document dated 29th July
1991.
Recruitment and appointment of new trustee5
Where appropriate, trustees are appointed following a selection process undertaken by the existing trustees.
The trustees will hold their positions until such times as they resign, retire or are removed.
Trustec's records are updated on the charity commission website to represent these changes.
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Moira Pentecostal Church
Report of the Trustees
for the Year Ended 31 March 2023
STRUCTURE, GOVERNANCE AND MANAGE1￿NT
Organisational structure
The trustees are responsible for the day to day management of the Church.
The board of trustees is chaired by the pastor. Trustees are responsible for making decisions on matters of
general concern and importance to the church including deciding how church fvnds are to be applied.
The trustees meet regularly throughout the year. Special meetings may be convened at any time by the
chairperson or any trustee. During the year, the Trustees met 12 times during the year and the average
attendance was 900/0.
Compliance with Public Benefit
The Church has considcred the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the actives entered into during the year have helped to achi¢ve the Parish's objectives and
activities, &8 well as providlng public benefit.
REFERENCE AfiD ADMtNISTRATIVE DETAILS
Registered Charity number
102338
Principal address
73 Main Street
Moira
Craigavon
Co. Annagh
BT67 OLH
Trustees
Pastor D Goudy
Mr C Bloomfield
Mr K Rollins
Mrs S Goudy
Independent Examiner
John Mcclcary FCA
Mcclcary & Company Ltd
Chartered Accountants
Garvey Studios
14 Longstone Street
Lisburn
Co. Antrim
BT28 ITP
Approved by order of the board of trustees on 6 October 2023 and signed on its behalf by:
Mrs S Gou
y - Trustee
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