Moira Pentecostsl Church
TRUSTEES. REPORT
for the financial year ended 31 Marth 2024
The liustees present IheirTruslees' Report and the unaudited financial slatements for the financial yearended 31 March
2024.
The trustees have adopted the provisions of Accounting and Reporting by Charities". Statement of Recommended
Practice applicable lo chattlies prepaitng their accounts in accordance wlh Ihe Financial Report¢ng Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)-
Mission, Objectives and Strategy
Objectives
The charitable purpose of Ihe church is the advancement of ￿lIgiOn.
The church is engaged in the propagation of the Christian faith and lo spread the gospel of Jesus Christ as revealed
through the Holy Scriptures by all means of communication. The church also aims, lo provide for preaching. leaching
and fostering the growih of the Christian religion in Moira and other such places as the trustees may decide and to
licence and ordain pastors and ministers- to cary out the work of evangelism., lo promote missionary work in all places.,
to carry on the organisalion of churches and foster their development and local sovereignty and independence. To
stand possessed of premises forming part of the trust fund to allow same to be used as a place for public worship to
God and for preaching the gospel of our Lord Jesus Christ according to the principals and usages of the Church
As a result of activity in the pursutt of the advan￿Ment of the Christian religion. the Church has custody of propety and
records. materials and artefacls of significance to the cultural and religious heritage and maintenance of which is
undertaken by the Iruslees of the Parish
Structure, Governance and Management
Structure
The trustees are responsible for the day-to4ay management of the Church.
The board ol Iruslees is chaired by the pastor. Trustees arE responsible for making decisions on matters of general
concern and importance lo the church. including deciding how church fijnds are to be applied.
The trustees meel regularty throughout the year. Special meelings may be convened al any tirne by the chairporson or
by any trustee. During the year. the Trustees met 6 times dunng the year and the average attendance was 90Q
Compliance with Public Benefit
The Church has considered the Charity Cornmission for Northern Ireland's guidance on public benefit lo ensure that
the activities entered into during the year have helped to achieve the Parish's objeGtives and aclivities. as well as
providing public benefit.
Governance
The charity is controlled by its goveming document. a deed of Irust and constitutes an unincoiporaled charity.
The Church's operation and govemance is defined by the Declaration ofTrust document dated 29 Juty 1991.
Recruitment and appointment of new trustees.
Where appropriate, trustees are appointed following a selecfion pro￿$$ undertaken by the existing trustees. The
trustees will hold their positions until such times as they resign. retire or are removed.
Tnjslee's records are updated on the charity commission website to represent these changes.
Review of Activities, Achievements and Perforniance
Purpose
The prtncipal fvn¢tson of the Church is to support the a¢fvancement of the Christian religion by promoling the work ol
the Church Ihe whole mission of Ihe Gospel. pastoral, social and evangelical. All the fvnclions of the Church relate lo
the advancement of religion through holding regular worship and communrcating and caring for worshipers of all ages
especially the sick. elderly and others in our communty-

Moira Pentecostal Church
TRUSTEES, REPORT
for the financial year ended 31 March 2024
Public Benefit
The charity InJstees have complied with their dutie5 in line vith the Commission's Public Benefit slalulory guidance.
Regular worship and reaching out inlo the community as well as other activities. both social and fundraising have been
carried out throughout the year lo fulfill our ststement of public benefit. The premises a￿ regularly used by various
organisations and iocal community enterprises.
Financial Review
Going Concern
The Ituslees have reviewed the financial position of the church and are satisfied that there are adequate frjnds in place
lo ensure the Parish can continue its activities and the ffinancial statements for the year ended 31 Maich 2023 can be
signed off a5 a going COn￿M
Income
During the year, freewill offertngs and gift aid recoveries have resulted in the total unrestricted income remaining
consistent with the prior year
Reslricled fund income has increased by £15.746 fdlowing a decrease in 2023 of £58.394. This increase is in some
ways matched by the in¢rease in expenditure below.
Expenditure
The expenses of raising funds have increased by £43.668 P023, decrease of£40,723) and as in prioryears. the largest
element of costs remain employment costs and the support of Ihe missions.
Results
At the end of the financial year the charity has assets of £735.138 {2023- £724.578) and liabilities of £18.71512023 -
£16.380). The net assets of the charity have increased by £8,225.
Reserves Position and Policy
11 is the p)licy of the church Ihal unrestricted funds. which have nol been designed for a specific use. should be
mainlained at a level equivalent to behveen six and nine months expenditu￿_ The Iruslees consider that such reserves
ensure that. in the event of a significant drop in income. they will be able to continue the church's aclNities while
consideration is given to ways in which additional fvnds may be raised. The level of reseNes ha5 been maintained
throughout the year.
Approved by the Board of Trustees on 7 August 2024 and signed on its behalf by".
S Goudy
Trustee
C Bloomfield
Trustee

Moira Pentecostsl Church
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 March 2024
The trustees are responsible for preparing the finanaal statements in accordance with applicable law and regulations.
The law applicable to charities in Northem Ireland requires the trustees to prepare financial ststements foreach financial
year which give a true and fair view of the assets, liabilFtie5 and financial position of Ihe charity as at the financial year
end date and of the surplus or deficit of the charity and otherwise comply with the Charitie5 Act {Northem lleland) 2008.
In preparing these financial 51alements. the trustees are required to..
select suitable accounting policies and apply them con5iStendy-
observe the Methods and pnnciples in the Charities SORP
make judgements and accounting estimates Ihat are reasonable and pwdent..
slate whether the ffinanci￿ statements have been prepared in accordan￿ with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards: and
prepare the financial statemenls on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the at(Ne requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that a￿ sufficient to show and explain the
charitys transactions and disclose with reasonable acLuracy at any time the financial position of the charity and enable
them to ensure that the financial statements comply wth the Charities Act {Northem Ireland) 2008. They are also
responsible for safeguarding the assets of Ihe charity and hence for taking reasonable steps for the prevention and
detection of fraud and other iiregularities.
Approved by the Board of Trustees on 7 Au9USt 2024 and signed on its behalf by:
S Goudy
TTustee
C Bloornfield
Trnstee