ASHWOODS CHRISTIAi% FF"LLOW.SHIP Financial statemenls for tbe l'ear endcd 31 March 2018
A5HWOOI)S CHRIRTLIN FELLOIISHIP Charitv Infom#tion Principal address 4 A%hwoods Roa Sligo Ri)ad, Enniskilleii Co Fcnnai)acili. BT74 5QR 'rrustees Mr D Johnsioii Mrs E Johnsti)n N1r W Dunlop Mrs Nq Coe Mr5 1. MLFarland Mr () (resigned ?2 Augusi ?019) ALLouniants JSR 44 Blackisland Road Anna¥hmure PortadO. BT62 IN.L Bankers Danske Bank 24 Toi%'nhall Street Lnniskillcn Co F¢managh CharitN C(Immi55iL)n For North¢rn Ireldnd Number 102784
ASHWOODS CHIUSTIAN FELLOWSHIP Contents Puge Report of the trustee Independeni Examiners ReFKIrt Income & L.xwnditurc Account Siaiemenc ot Financial ALlii ilies Balance shcct Notes to ihe tinancial staiements 8-10
ASHIVOODS CHRISTIAN FELLOWSHIP Report of the Trnstets ror the Th'ear ended 31 March 2018 Structure, CTOI'ernance alld _MallaEement Tlie Tru%t lilie charitN'I is ai) uninLorp()rated irusl. consiiiuicd under a deed ofirust. and is rc&Jist¢r¢d 2 charits, M'itli HRML and %¥iih Charitv Commission for Nl. "I"he chariry. plans to continue io raisc tunds thrnugh il% routine and speLial LolleLtions from 14'iiliin lis Loiigregalion. all of h]Ch t() ere ihe Lharitv 5 objeLtiN'es in the t-urth¢rance ofihe Christian bclicf. 'I'he trustees haN'c bc¢n app(iinted lor an indefiniic period of time. Thc trustees meet r¢¥ularl) io discuss Ihe bmad straregN' of the chariTr to include areas of actill!. for the Lliaritw, a5S¢SStn¢nt of re5ernes and risk managemcnt. Trusttes -I'h¢ "I ru%i¢¢8 ,hO served during the )"ear were a% follows: Mr Donald Johnston Mrs Maude Coe Nlrs Eileen Johnslon Mr5 l.iTJda Mcl.ailand Mr W'illiam Dunlop Mr Oiicn Duff (Resigned ?2" Augiusi 2019) Risk Management The trustees aciii clv revie. anJ' major risk5. .hICh the Lharil! faccs on a reoular basis and bclici'e thal maiiitaiiiiiig) re4erNes dt LUent lelels. coinbincd 'it17 an aiinual rei".iei% of ihe controls oN"cr kc)" findnLial sN"steins. ii.ill proi'ide sufficient resources fDr Ihc inco.niin ear. Thp trvsteeK h#¥e also examined 01her operational and business risks laced b!. the l.harIt aiid confirni thar rhe)" haN'e esiablished s! slcms 10 mirigate the most signifi¢ant risks. Obje¢tii'es The Associaiion is e%tabli%hed t() adi'anie Chri%iianilN. reliei"e poK'cm'. sickness ai)d diblre54. dmiing people in Nc)rthern Ireldnd primaril). biit also in liidia and ai)N" othcr part of the i%orld and in particular: (a) to promotc Chrisiianilj. preaching Ihc Gospel and b!. holding praler nieetillLTs and relioious scrn'iccs lor public worship- Ib} to r¢li¢f ot-persons in need as a resLIIt of famine. i*ar or othcr disa%ier. natural or oihcrwise in any. part of the W'orld: (L) to proi'ide support and financial aid to such oiher Lhdritsble ii)s1iiuIioiis nd/ or Lharit&ble purposes as ma), trom time to time be determined in aclordance .1[1} tlie la, of cliarits. ActiTri¢ies - meetin% objectii'es #nd publiL benefil Thc triistccs hai'c liad regard to tli¢ Public B¢nefit r¢quir¢meni as STipulaied bN" Charity Commi4sion for Northern IrelaJ]d. KebTular public Gospcl mc¢tings '¢r¢ h¢ld within th¢ f¢llow5htp meetin¥ hall to she Gods Il'-ord. W itliiii these meeliiigs numerous spcakcrs ¥¥'crc in¥'ited lo attend and pr¢a¢h ihe (Jospel of Jesus Chrisl. Kegiilar pra)"er mcciings ¥Nere held in our felloiiship meeting-hdll. Diiring ihe ! ear i¥.e coIitinucd io proN idc [a1)Cial support to childreii in India thri)u¥h ()ur ()n¥i)in¥ Loni)ecliLin with Helpinu Children Naliuni% ide. During ihe ! ear under reNie. iiL gifLcd £180.00 dire¢tlsJ to this cliarit) (2017- £180.00). Pugg I
ASHWOODS CHRISTLIN FELLOWSH IP Report of the Trustees for the Trear endi 31 March 2018 Finaneial ReTrie The l."ii)ancial Siaicments are presented in the ts1andard fi)rmai requircd bs. The Charities S()RP (FRS 102) 201 i and in a¢¢i)rdance with "I"he Charities IAccounts and R¢ptTrrt.%) Regulalions (Northcni Irclaiid) ?015 1)11 IhL KLccipls and Pajmenis basis. The Statement of Financial Aciii'iLies on page 5 %hoH g tlie gross incoinc trom all sourccs. Asliwoods Chrislian F¢ll()MNhip is relianl upon income collected through it% eek1. collcciions and special collections. Loinbined ith thL rcccipi ot-doijated &>oods thmugh the iemporarw Charits Shop to cnvei the niiitiitl8 Costs of the charity and t(Tr further its objeciii'e%. Financial RevieTr (cnnt.d) In the year under rel'ie. the combincd income rcceive(I from ¢olleciic)n% dnd the cliariN shop amounted t() £ 1..381 {?017.. £.3.590 ). Lxp¢ns¢s asso¢iat¢d Th'ith its charitable actiN"ity' Ork amounted to £ 1.16012017: £ 1.825 ) during rhe l'ear. IVe$1Ment Pnliev Apart from retaining a pnidcnt amount in rcscrv'cs cach %."car most nf the charil'S funds arc speni in the short term. Resenes Polici. The irLlStees aim to maintain &iifficient reseTh'es to enable the trust to. Luniinue lis humaniiarian aid aiid CkLristian oulreach at its current Ici'cl. Plan$ for the future 'rhe irusiccs plaii to continue the current level ot-chrtsiian ouireach iliiihin ihe loLal communii¥ throiigh thc regLildf Tneetings. The trustees also plan i() continue iheir financial support io children in Iiidia ThrOuh Helping Children Nationwide. as %%ell as providing SUprt lo other charithlc cau5¢5 as aiid ii."Iicii pus5ibl¢. Trustee responsAbAIAties All relation to the #ccounts 'l-h¢ charity Iruslees are Spo[l$1ble foi preparing a tru%te¢s' annual rert and finanLldl 5tdiement5 in accnrdance i%'ith appliLdble la and l..'niled Kiiigdnin AcLnuntinu Staiiddrds (L'niled Kiiigdotn Generally ALLepted AcLounting Practiie). "I"he law applicable lo charitics in Nonhcrn Ir¢land r¢quiTcs ihc chariTh, trusl¢¢s to prepare findllLl&il %tdteTnents for eaLh l'ear i%hiLh gii"e a (rue and fair k iew ofihe siaie of alyairs of the charil) ai)d of ihe inLominn resources and applicaiion olresources: ot-thc chariTh tor tliat pcriod. In prcparing the financial slaieii)enls. the trusleeb are required to.. select suilable ac£nunting policies and then appl them consistentlJ= * observ¢ the methods and principles in ihe applicable Charities SORP: makc judgcmcrit% and c8limatc% that are rca%onablc and prudcnt- st<11e whether appliLable aLCOLintino siandards ha*e been folloed. subjeLI 10 an), material dcpartiircs that must bc disclosld and ciplaiiied ii) the fiiiancial siatciiiciits.. prepire tlie tiiiaiiLial gtatements nn th¢ gioing concern basis ui)less it is inappropriate lo prcsume thai ihe cknaril!. li ill Loniinue in business.
ASHWOODS CHRISTIAN FELLOWSHIP Report of ihe Trustees ror the l'ear elldLMI 31 March 2018 The trustees are res]x)nsible tor k¢eping proper accounlirh¥ reLords that disclose '1th rea8nnable iiLcur&c¥ at an). tiiiie thL' financial posilion ol- th¢ charit! dnd io ciiabl¢ them to ensure that th¢ financial sratenienis compli. with The Charilies (Accounts dnd KLportsl R¢gul&iiiLiny INortli¢rn Iieland) 7015. and ihe provisions of ihc Tru%t deed. Thej are also responsible for safeguarding) ihe assets ot-tlle Lharitv and taking reasoi)ablc st¢p% for thc prcN cntion and dctection of fraud and other irreguliirities. The tnistees are responsible for the maintcnanLC and inleJTr Its, of ihe chariry" and financial informalion included on Ihc charit) % websitc iii accordanLe ii'iil) I¢Lyiylalion in thc Uniied Kingdom ¥i)kerniiig the preparation and disseminalion of financial staiLmcnis. This rewrt was approied bi. Ihc Trnst¢e% and sIned on ils behalf b!, Mr Donald Johnston Chairpersotv Trustee Date: ?7, August 2019 Mt William Dunlop Treasurerl Tnisiccl Dale.. 27, AugJu5t 2019 Page 3
ASHWOODS C. HRISTIAh' FELLOWSHIP Independent examiner's report to the charit!. trustees of 6ASHWOOD¢i CHRISTIAN FEI.I.OM'SHIP' Trust for the Year ended 31 March 2018 report i)n the accounts i)f the "I riisi for th¢ N""ear ended J l March 2018. which are set <)ut on pages ) to l ? RespecttTre responsibilities of chants" ¢ru51evs and euminer A5 Ihc charity s trL151e¢5 Nou are responsible for ihe preparaiion ofihe accounts. in accordance iviih ihe Charilics Aci (Nortl)em LrcLand) ?008. It is ITi>' respoiisibiliTh' to.. cxamine the aLLounts uilder seLtion 65 ofthc C.-haritie5 Acl t-ollow. Ilie procedu5 laid down in thc oeneral Dire¢¢ions gii-en the Commissioi) uiider seL'Iioii 65(9Mb) of the C harilics Act state Mhelber particular matlers haN'e comc fo MN" dlteniion. Ba$1¥ lif independen¢ exatniner's report I hal'e examittcd }'our ¢harit¥ aLLounis as required under sectioii 6) nf the Cliaritles Act ai)d m>- exaininatioi) as carried out in accurdanLe '1th the general Dirc¢iions given bi. the ChariN Commission for Northern Ireland uiider sectioii 65{9Xbl ofthc Charili¢5 ALI. Mi" ¢xatnination incliided d rel le ofthc accouniinv records kepi bv the charitv )d a L()mparison ot'th¢ aLLounls present¢d iih ihose rccords. It al) illLluded consideratii)n of an!" Iinusual items or disclosures in the aLcoiinls, and seeking eiplanaiions from lou as Lhariti trusitts conLerniiig anv such mallers. role is to statc wlidher maierial matters hai"e c()mc io m)" attention gi%'iiig me cause to bclieve= l. That accoiintiiiu reLords %¥crc not kept in dceordancc ii.ith s¢ction 63 of thc C harilies Act 2. -1 hai ihe accouiits do ni)t aicord iiiih rhose accountino reiords 3. Thai the dLcc)unls do ntTrt coinpl%' 1% iih (he accounlinLY requiremenis of th¢ Chariti¢s Act 4. That there is further intorniati()n needed lor a prop¢r uiidersldlllI of th¢ aLcounts to bc r¢ach¢d. Independent examiner's Statement I li&lVe Lompleted m}" ¢xaminalioii and hai'c no concern5 in respcci of Ihe iiiatters { l ) 10 (4) listed alx)ve clnd, in coiineLti()n 1th follo1¥ ing the DireLtions ofthe C hariti. Commi55ion for North¢rn Ireland. I hai"e touiid no matters that requiTe draw'ing to )'our atteniii)n. athan Rn4s FCA hartered Accuuntant 44 Blackisland Road .AnnatThmore Portadoi*n B'I'62 INF. 27 Ausyusl ?019 PugL, 4
ASHWOODS CHIUSTIAN FF.LLOWSHIP Income & Eipenditure Aceount Year endi 3l March 2018 2018 Unresiric¥cd RestriLied Incon7C Ii)com¢ 2018 2018 Total Donations receii'ed Gift Aid on d()nations Cl)aritv Shop Total Income 1.381 lJ81 3.590 lJ81 lJ81 3.590 Direct Ei enses Donations & Gifts Coi)f¢r¢nce Visiting spcakersl musicians 180 Iso ?80 695 8)0 1.825 98G 1.160 980 1.160 Administration Ex Insurance l.ig)lit & heal Rcpairs & mainteiiance Printin poslage & siaiioncrv AdNcrti5ing M¢¢tin¥ LOSIQ Caterin£l Hosting Accountanci. Baiik Ch&irges SuiidrK. F.nSeS eDyes 210 .029 65 -30 194 140 240 80 80 21 17 1.872 Sil (Def&cit)l %urplus (330) 1330) (107) "I'here Cr¢ nc) other gains or losscs (Ither thi]n ihose recogni5cd aboi'e. Poge i
ASHWOODS CHRISTIAIY FELLOWSHIP Statemenl of Fillan¢ial .4etii-itics for the vear ended 31 March 2018 Unrestricied Funds Resiriclcd Funds Total Prior vedr For the )'ear ended 31 March 2018 Incotnin¥ Resource Inconiing Resoiirces frown generated funds Voluntarn, Total Incoming Resources L¥ol 1.381 l?81 3.590 lJ81 Resour¢¢s Expended C.'harilabl¢ a¢tivities Riinning cost.ql Administratlvc Costs GoN"Lmance Costs Total Resuurces Expended 1.160 471 80 1.712 1,160 471 80 1,712 1.82) 1.64! 3,697 Nel incomingj outgoing rtsoruces before trAnsfers {331) Gross transfers beti¥ccn funds ,Yet incoming resources befare other recognised gains and lo&¥es (3311 1107) Net m'eMent in funds ReLunLiliation of fund5 Total lunds br(iughi fon¥ard Total carried fornard (331 {331) (107) 307 24 307 24 414 3U7 Tl)¢r¢ ]% no difference bets4een the nel moi'¢mcnt in funds 5taied aboi'c. and the historical cost cquii'al¢iil. All of ihc charits 5 activiiies derii'cd trom continuin¥ L)peraiions durin4 th¢ )"ear. "fhc cliarits, lias n() ree()gnised gains or105ses ()tlier ihan those show""n aiK)¥"¢ and iheretore iio scparate siaiemcnt ot total recognised gains and losses has bccn pres¢nied.
ASHWOODS CHRISTIAN FELLOWSHIP Bal*nee sheet al 31 Mareh 2018 Noles: 2018 2017 Fixed Assets Currellt Assets other Debiors Cmsli as Bank and in hand 207 537 Liabilitie5 Loans Othcr crcditor5 and accrua15 {?301 Total assets les5 current liabili¢ie5 (23) 307 resented bi: UnrestriLted Funds (24) 307 Restricted funds (241 307 Apprnval tsf A¢eount The furegoing BdlanLe Sheet AcLount ii.-as approvcd b)" thc trust¢¢s on 77 Augusi 2019. Signed on behalf ol-thc trustc¢s r W'illiam Dunli)p Truslee NIT Donald Johnston Trusicc
ASHWOODS CHRISTIAN FELLOWSHIP Notes lo ¢h¢ financial s¢atement5 for the i"er ended 31 Marcb 2018 Accounting policies 'I'hc accouiiting policics adopted bi. th¢ Chariry, are con5iStcnl w"'ith those adopi¢d prefv iouslv atkd are sel out below.. Basis of preparatioll The finaiicial statements havc bccn prepared iii accordancc with the provisions of the Chhrities Act {North¢rn Ireland} ?008. Th¢%e financial sTateiJieniS hai'¢ been prepared in accordancc itll tlie AcLountino aiid Reporting bj Charities.. Stal¢ment of Recommend¢d PrnciiLe b KS I O? and Tlie ChariLies (Accnunts and RLPOrts) Regiilations {N'orthern Ireld) ?01 i. The accounts prepared under the historical cost cUnentIOn. The results of the charitj's 0ratiOnS, ¥hiLh are described in ihc trnstee's report. are all coniiiiuing. 1.2. Cash flo 8t#lemenl The charity- has taken ad¥anlage of ihe ex¢TllPiion prol'ided b). FRS 10? and has not prcpar¢d a cash flow siatement. A.3 Funds Structure De%igttaicd funds are funds. hleh are lo be u%ed in accordance with spccific resiriLtioiis imposed b) the donor. IlnrestriLtLsd funds c(Imprise ihose funds. i"hich the Tt¢¢5 are frce to use for any purpose in rurthcrance :)f the charitablc objeLt%. 1.4 Intoming Funds All incoming resourLes are rccogni5d i)nce ihe Chariti" ha% enliilement to the re50urccs. it is cerlaiii thai the r¢%ources will bc rcc¢ii'¢d and Ihe monetary" value of incomin8 resources can be measured "1th sutTicient reliabilitj. l.-S Resources Expended Liabiliti¢s are reLogmised &s rcsources expended as sn as there is a Icgal or coiistruLtiKc obligation coiiimittin¥ the LhaTits' to the expenditur¢. All expenditure is accounted for on an ai¢rual% bdSiS aiid ha% been ilassified under heading ihai ag¥ rcgate all Losls relatcd to the LaAeooTr. 1.6 Value Added Ta VAT where recoi'crable has been excluded froni Ihese a¥eounls. Irrecoi.¢rable VAT is cliargJ¢d against thc caiegoj). or resources expended for M"hi¢h it incurrcd.
ASHWOODS CHRISTIAN FELLOWSHIP otes lo ihe finaneial statements for the i'e*r ended 31 March 2018 Tangible fiied asscty depreei#lio Depreciation is noi cliarged in these 3LLOUllts &< thc Lharit%' does not hold anN" fixcd &sset%. Ineome InLI)me for Ihc jear r¢presents ihe Lash rCc¢1¢d during Ihe )"car nct of i'alue added t&x. Voluntarj Income Unrcstrictcd KesTricted Toial Trunds Prior year Donations rccciycd Gift Aid on dondtions Charitj Shop 1.381 1.381 1.381 1.381 3.590 Cbaritable aeliTritie5 Unresiricied Restricted Tothl l.'unds Prior s'ear D()nati()ns & Gitis Coi)ference Visiling speakcrsl musicians 180 180 ?80 61)) 8iO 1.825 980 980 1.160 Running ¢osL$/ AdministriTr'e expellses Insurance l.ight & heat Rcpairs & maintenance Printing. po%tage & giaiion¢r¥' Advertisiiig Meeiing costsl Catcringl H05ting Bank ChdrbTres Sundry Expenses ?10 15? l.U29 65 30 194 140 ?40 40 471 471 1.64? Puxl,
ASHM'O()DS CHIUSTL4N FF.LLOWSHIP Notes to the financial stattments for the Icar endiyl 31 March 2018 Goi"erntsce Costs Unrcstrict Restricted Tolal Funds Prior lear Accounthnc). %u 80 80 80 2018 2017 Currenl Assets Cash ai bank" and in haT ?08 708 )i7 ).)7 Creditors less than I vear 2018 2017 Loans Accrual% ?30 ?.30 ReconeiliatioD of R(ern'es Unresiricied Re51fiLied Total Fund5 Prinr N"ear L41fwd l April 2017 {DefiLiL)I Slirplus Clfwd 31 March ?018 30 30 {330} 137 11071 30 iOO Puxe 10