o/& & o/J.Jocuts&g Chartered Accountants and Registed Auditors BEGISTERED CHARiTY NtJMBER:105022 RIPORT OF THE TRUSTEES UNAUDITED FINANCIAL STATETrTS FOR THE YEAR Ef4DED 31 DECEMBER 2019 FOR ERNK WEST EVANGELICAL CHURCH Patton Rainey and Associates Chartered A¢¢ountaJ)ts 6 East Bridge Street EDllE5killen Co. Fennanagh BT74 7BT Registered lo cany out audil vvoik and ragulated fof a rangB DI Inveslmenl business ac11eS In the Unrted KinOrn by Ihe InsiiiuièoIChartwsdAwountanls in IieiRnd
ERNE WEST EVANGELICAL CHURCH . CONfEI4TS OF THE FtNANCIAL STATEMENrs for the Year Ended 31 DECEMBER 2019 Page Report of the Truste Independent Examlner's Report Ststement of Financial knivitK¢¥ B3lattce Sheet Notss to the FillaDclal Ststern¢ntJ 8 to 11 Detalled Statement of FSnallci&lActiviti 12
ST EVANGELICAL CHURCH , REPORT OF THE TRUSTEES for the Year Eud¢d 3A DECEMBER 2019 The tsustees present their report with the finallcial ststements of the chaTity for the year ¢nded 31 December 2019. The tNstees have adopted the provisions of Accounting Jnd Reporting by Charities.. Staternent of Recommended pral¢e applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ereland (FRS 102) (effective l Janllary 2019). objectiv The objective of the charity is the advancement of religion. The ¢hurch 15 an independent Congregational eburch in tbe south west Fernianagh which seek5 to uphold and extend evangelical Christianity oonsistent with the Word of God and DoctriThal Basis. The work of Brne West Evallgelieol ChurxEL Flas Conithued on as #atsd in our previou5 submission to the Charity Con]missio Slglltficant activities Public church meetings each week 2Te the two Sunday services at 11.30am and 7.00pm. The evening service is preceded by a prayer meeting at 0.30prn and we have another time of prayer and Bible Study each Wednesday nigbt at 8.00pm. During terni time, the cburch hosts a Sunday S¢hool for children of prin)ary school age before the morning servic¢. It also has a childrens, meeting on a Tllesday night at 6P Children from the local colljmtsnity attend. We also have a fortnightly youth meeting on Friday evellings at 8pm, again this is attended by young people fronl the local community. Less regular s¢rvi¢¢s would tnclude wornens, fellowship meetings. friendship clubs for retired people, and a m¢etitig at a lo¢al nursing hom¢. An annual'Holiday Bible Club, is well supported by local familieg. The cburc]L seeks to help ¢v¢ryone of every age, as this range of aeiivities clearly demonstrates through worship. Bible teathing and fellowship. All ih¢ above mèetings are open to the public attend and are promoted as such. Page I
ERNE WEST EVANGELICAL CHURCH REPORT OF TRUSTEES ror the Year Ended 31 DECEMBER 2019 Public benefit The TEUStee% have had regard to the Commission's Publit Benefit requirement statutory guidance 2nd 2re saiisfied that the church activities continue to meet the public benefit requirement and that the initial registered public benefit statem¢nt (below) continues to apply to this charlty. l. To uphold and extend evangelical Christiallity consistent with the Word of God and the Doctrinal Basis of the Congregational UnithL The direct benefits to the public which flow from this putpose include the provision of a common pla¢e for evangelical Cbristians to congregate to engage in publi¢ worship and biblical teacbillg. Thts ean be demonstrated by the provision of two public services held each Sunday at I1..30am and 7pm. and a public mid-week meeting held each Wethiesday at 8pm. The beneficiaries include the church membership, adberents, local ComUnity and visiting public from fjjrther afield. There are no private benefits outside those associated with the salary of the chur¢h minister. 2. To promote fellowship between and enoovrdg¢ the spiritual prosperity of mejnbers of ibe Congregation. - The direct benefits to the public which flow from this purpose include the provision of a meeting place for people wtth all interest in Christian and Biblical t¢a¢hing to meet collectively and engage in activities that promote spiritual prosperity and fellowship. This can be demonstrdted by a rdnge of Scheduled activities. such as a weekly Tuesday evening bible club for children aged 4-I l att¢nded in the main by children not associated directly with the church, a Friday night youth fellowship meeting for teeDager5. a rnonthly Sattwday morntng Frielldship club for elderly people in the local Community to meet and take part in beneficial artivities (crafts, arts etc) and an ad-hoc opportunities for women to engage Bible teaching. friendship, fellow$hip and activities of Mual interesL There are no private beneftts outside those associated with the salary of the eburch minister, or any ¢ollection of fid$ to purchase a gift as a token of apprecititio for ex8mple the Friendship club may collect to provide a token gift for a leader in May of each year. prior to the summer recess. 3. To futther the disseminatlOD of biblical gospel truth. The direct benefits to tbe publie which flow from this purpose include the provi5ioTh of a meeting place where the Cbristian message of Christ's redemption 1$ proclaime& free to all people in tbe community io attend, in pursuit of increasing their knowledge and awareness of tlLe gospel. biblical trnth and their personal faith. This can be demonstrated through tbe bible teaching iti each church serYi¢e and activity. There no private benefits outside those associated WAth the salary of the church minister. or the payment of expense5 to a visiting church minister or speaker, or the payment of fmancial gifts raised by members of the cowegation to 5UPPOrt associates of the e]Lllrch who are engaged in missionary work both at home and abroad. This is what our organisation doe$: - Regular Sunday Churcb serviw open to all of the com]nunity promoting Christian worship and Bibl¢ teaching - ChildreD'$ Bible Club between September and April on Tuesday evenings - Youth Fellowship on Friday evening5 between September and April - Friendship elub for vu]nerdble pensioners in the conllnunity on Satrrday mornings berweell September and May - Ladies eetingS betsveell October and May - Annual childre'S Blble week- held second week in August All activities are open to the public and all are pro]noted to the public and local commwiity Cbaritable 4¢ttvitie8 Charitable activities include.. Chureh public worship serY&ces. Bible teachin& Childrens Ministy, Friendship Club {retired persons). youth ministy. ladies ministy. Page 2
ERNE WEST EVANGELICAL CHURCH REPORT OF TRUSTEES IOT the Year Ended 31 DECETrtBER 2019 Finallci#l posltlon The fiThaacial position of the church is steady. Income from freewill offerings was £23,703 (2018..£21.422) aud other income totalling £3.789 (20I8=£6.814). Outgoings totalled £30,384 QOI8-£28,569). Church a5sels are the church building hud hall and also the church manse. It is also a privil¢g¢ to be able to provide support to overseas mission work and church giving this year amounted io £3,722 (2018..£1,537) alld benefited work in the UK as well as Afiic4 the Middle East and Ukraine. STRUCTU GOVERNANCE AIAD MANAGEME[ Govertting dellt The ¢bartty i$ controlled by ils governing documenL a deed of tNst and nStitUteS an ullincorporated charity. Powers of 8ppoinlm¢nt Th¢ members for the lit¢ b¢Èng of Erne West Evangelieal Church by a vote at a members meettng of the church. Regist¢red Charity number 105022 Pritielpal AddrLs$ Clo George Kilpatrtck 475 Loughshoie Road Tully Erlskille Co. Fermanagh BT93 6HF Trustees Mr T Parke Mr A Hard Mr G Kilpatrick Mr J Gowan Lndependent Ixaminer Williatn Kenneth Ratney FCA Pattott Rainey alld Associates Chartered Accountants 6 East Bridge Str£¢t EDniskill¢n Co. Fermanagh BT74 7BT STATEMErrr OF TRUSTEES, RRSPONSJJILTTIES The trustees are responsible for preparing the Trust¢es' Report and the statement of f]naucial activiti¢s and balanee strleet in accordance with applicable law reguIations. Page 3
ERNE IVEST EV GELICAL CffURCH REPORT OF TRUSTEES ror the Year Knded 31 DECEMBER 2019 STATEMENT OF TRusfEES' RESPONSIBJLllIES- CODtinued The trnstees are responsible for keeping proper atcounting records that are sufficient to show and explain the ChUh'S transactions and disclose with reasonable accurdcy at any tim¢ the asset5 and liabilities of the Church. They are also responsible for safeguarding the assets of the Church and heD¢e for taking reasonable steps for the prevention and d¢tection of fraud and other irregularities. Approved by order of the board of trustees on 2 June 2020 and signed on its bebalf by: MrGKil atri¢k- Trustee Page 4
/& Jaizey & (>gJJoaizt£J Chartered Acccmjntants and Rryistered Auditors INDEPENDEf4T EXAMtNER'S REPORT TO THE TRUSTEES OF ERNE WEST EVANGELICAL CHURCH Indepelldent examiner's report to the trustees ofErDe West Evangel11 Church I report to the charity tsustees on my examination of the ac¢ounts of Erne West Evangeli¢al Church (the TnL5t) for the year ended 3 1 De¢ember 2019. Respollsibi]itie% and basis ofreport As the charity trustee5 of the Trust you are responsible for the preparation of the accounis in accordance with the requirements of the Chariti¢s Act (Northern Ireland) 2008. I report in respect of rny examination of the Trust's accou] earried oul under section 65 of the Charities Aet and in canying out my examination L have followed all applicable Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. Jndependent exmin¢r'5 Statement I have completed my examination. I confwm that no material matters have come to my atniion in cot]nection with the examination giving me Cause to believe that Én any material respect.. accounting records were not kept tn respect of the as required by section 63 of ih¢ Act. or the accounts do not accord with those records. or the accounts do not comply with the applicable requiretnents of the Charities Act. that there is knther tnfonnation needed for a proper UJLderst3ndirJg of the accounts ¢0 be reached. I have no ¢oncems and have com¢ across no other rnatters in comiectioll with the examination lo which attention should be drawn in this report in order to etwble a proper understanding of the accounts to be reached. LJLAL< William Kenneth Rainey FCA Patton Rainey and Associates Chartered AccountAnts 6 East Bridge Streei Enniskillen Co. Femianagh BT74 7BT Date: 2 June 2020 Reglsiered ID carryout audit w¢ikanO ro9ulaled Iof a raroe 01 Invesiment bus*$5 8¢1iwb6S In th& Unlt8d Kirodom ty Iho Irtsiilulg of Charfered Accoumanlsin Ireknd
ERf4E WEST EVANGELICAL CHtrRCH STATEMEr OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2019 31.12.19 Totsi 31.12.18 Total funds Utw¢stricted fid Restricted fimd Notes INCO1 AND KTrIDOWMEfqTS FROM Donations and legacies 23975 317 27A92 28.236 tnve5tm¢nt iD¢ome 29 29 30 Totsl 24,004 317 27J21 28.266 XPEf4DTfiJRE ON Charitable activities Charitable activities 26,662 3,722 3D284 28.569 ET ThCOMW(EXPEM)rfuRE) (2,658) (2,863) (303) REcONLIATIoN OF FUNDS Totsl fullds brought forward 30J32 205 30A37 30.840 27,674 27,674 30.537 The llotes form part of these fjjwicial statements Page 6
ERNE WEST EVANGELICAL CHURCH BALANCE SEEET 31 DECEMBER 2019 31.12.19 Total rullds 31.12.18 Total fiuhds Unrestr4¢ted fund Restricted ffijnd Notes Cash at bOk 27,674 27.674 30.537 NET CURRENT ASSETS 27,674 27.674 TOTAL ASSETS Ss CURRENT 27.674 27ffi74 30.537 ET ETs 27,674 30.537 Unrestricted fimds Restricted fijthls 27,674 30.332 205 30.537 The financial statements wer¢ approved by the Board of Tntee$ and auth0ri5ed for issue on 2 June 2020 and were signed on its behalf by.. Kilpatrick- Trustee The no1¢5 forni part of these fman¢ial statements Page 7
ERNE WEST EVANGELICAL CItURCH . NOTES TO THE FINANCIAL STATEMENrs for the Year Ended 31 DECEMBER 2019 AccouprriNG POLlCtEs Basis olpr¢parlDg th¢ fjllalleial statsments The fllLancial statements of the charity. which is a publi¢ beneftt entity under Flis 102, have been prepared in accordance with the Charities SOIIP (FRS 102) 'Accounting alld Reporting by Charities: Statement of Recomended Practice applicable to charities pttparing th¢ir accounts tn accoTdaThce wkth the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (effe¢t2ve l January 2019),, Financial Reporting Stalldard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, aDd the Charities Act 2011. Th¢ financial statements have b¢erA prepared under the historical cost convention. tneome All income is recognised in the Statejnent of Financial Activities once the ¢harity has entitlement to the fipnds, it is probable that the income will be received and the amount can be rnea5llred reliably. EIpendfitur¢ Liabilities are reeoguised as expendith as soon as there is a lega5 or conslNctive obligation committing the charity to that expenditur4 it is probable that a transfer of economic benefits will be required in Settlement and the ajnount of the obligation can be Jne&sured reliably. Expenditure is accounted for on an accnkls basis and has been classified under headings that aweg2te all cost related to the category. Where ¢osts cantsot be directly attributed to particular headings they have been allocated to activities on a buis consistent witlL the use of resources. Taxatlon The cbarity is exempt from tax on its charitsble activities. Fund a¢countthg unrestrict.ed fid5 can be used in aC¢Ordpc¢ with th'e charitsble obje¢tives at the discretion of the trustees. Restricted fi]nds can only be used for particular restricted PUTpo$es within the objects of the charity. Restrictions aris¢ when specified by th¢ donor or when fijnds are ratsed for particular restricted purposes. Fwther explanation of the nature and purpos¢ of each fid is included in the notes to the fmallcial statements. STMKNr cOtE 31.12.19 3l.l2.18 Deposit account interest 29 30 TRUSTEES, RETr[UTr4ETj0N AND BENEFrrs There were no tNstees' remunerntion or oth¢r benefits for the year euded 31 December 2019 rLor for the year ended 31 December 2018. There were TLO trustees, expenses paid for the Ye ended 31 December2019 nor for the year ended 31 December 2018. Page 8 ¢ODtinued...
EIiNE WEST EVAJIGELICAL CHURC NOTES TO THE FINAJICIAL STATEhiENfs- ¢olltinlled ror the Year Ended 31 DECETrIBER 2019 STAFF COSTS The average tuonthly Dutllber of employees duting ihe year was as follows". 31.1119 31.12.18 Ministerial No employees received ¢moluments in excess of £60.000. Uwestricted fund Restri¢ced nd Total funds INCOME AND ElYDOWrEfS FROM Donations and legacie5 26.734 1.502 28.236 Enve5tment income 30 30 Tot81 26.764 1.502 28.266 Charitable 8etiYities Charitable a¢tivitie5 27.032 l.537 28.569 NET INCOMEIIEXPENDTfuRE) (268) (35) (303) REcONcILTION OF FtrNDS TO¢ fuDds brought lonyard 30.600 240 30.840 TOTAL FUNDS CARRtED FORWAIiD 30.332 205 30.537 MOVEMENT IN FUNDS Net movement in fijnds At 31.12.19 At 1.1.19 Unrestrietsd funds General fund 30J32 (1658) 27,674 R&strleted fixnd$ Missions 205 (205) TOTAL FUNDS 30 1863 Page 9 continued...
ERTr4E WEST EVANGELICAL CHURCH NOT'ES TO THE FINANCIAL STATEMENfs- eontillued Ior the Year Ended 31 DECEMBER 2019 MOVEMENf ]14 FUF4DS. ¢otttillued Net movement tn funds, included in the above are as follows.. Incoming resources Re50urce5 expended Movement sn funds Unrestrict¢d fuTrds General fimd 24,004 (2&662) (2.658) R&stricled fund$ Missions 3A17 (1722) (205) TOTAL FtINDS 27 30J84 cOmratiVeS for movement In funds Net movement in fid$ At 31.12.18 At 1.1.18 Unrestrlcted fwids General fid 30.600 (268) 30,332 Rc5trictsd funds Mi55iOnS 240 (35) 205 TOTAL FUrs 30.537 CompardtiY¢ net movement in fimds. included ill the above ar¢ as follows: IDCOtn5ng resources Resources expended Movem¢ut in fidS UDrestricted lunds Genetal fund 26.764 (27.032) (268) Restricted funds Missions 1.502 (1,537) (35) TOTAL FUIYDS 28,266 (28,569) Page 10 contirlued...
ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMEPITS- eontfinued for tbe Year Ended 31 DECEMBER 2019 MOVEMENT IN Fuls- eontlnued A current year 12 months and prior year 12 months combined position is follow5: Net movement in funds At 3l.12.E9 Atl.1.18 Unrtrcted funds General fimd 30.600 (1926) 27.674 Restrleted funds Misskons 240 (240) 30.840 3.166) 27.674 A cutrent year 12 months aod prior year 12 rnonth5 combined net movement tn W included in the above are as follows-. tn¢omiDg resources Resources expended Movement in funds ilnrestriet¢d thnds General 50.768 (53.694) (2,926) Restricted funds MILon$ 5,019 (5259) (240) 55.787 58.953) 3,166 Ther¢ were ao related party transactions fr>r th¢ year ended 31 Dee¢rnber 2019. Pagell
ERPIE WEST EVANGELICAL Clt(rRC . DE.'A'AtLED STATEMENT OF FJTrIANCIAL ACTtvtriES for tb¢ Year Ended 31 DECEMBER 2019 31.12.19 31.12.18 JNCOME ENDOwMErS DoDatioDs aDd legaelej Gifts Donation$ Gift aid miscellaneo income 23.703 21.422 2.312 4.052 450 3,469 320 27,492 28.236 IDve5tm¢nt illcom¢ Deposit account interest 29 30 Totsl iDeomiDg resour 2721 28,266 EXPENDITURE Charitsble activities Wage5 Rates and wat¢T tnsuranee Light and heat Church sundries Pulpit Supplies Church attd Jnanse upkeep Congregational Union Licences Gifts Repairs and maintenance Missions 19955 791 1,627 1.192 89 I,0 553 19.985 756 1.658 1.122 76 940 1.373 175 76 120 650 1.537 78 3,722 29.137 28.468 Support wsts Ffnaryc¢ Bank charge5 Accountancy Ptofes5ional fees 107 480 660 ioi 1247 ioi Totsl resources expended 30J84 28,569 r4¢t exp¢ndiluT¢ 63 03) This page does not part of the ststy¢Ory fll]ancial ststements Page 12