o/& & o/J.Jocuts&g
Chartered Accountants and Registe￿d Auditors
BEGISTERED CHARiTY NtJMBER:105022
RIPORT OF THE TRUSTEES
UNAUDITED FINANCIAL STATETr￿￿TS 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 ac11￿￿eS In
the Unrted Kin￿Orn 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 pra￿l¢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 Com￿Unity 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$hip and activities of Mu￿al interesL There are no private beneftts
outside those associated with the salary of the eburch minister, or any ¢ollection of fi￿d$ 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 d￿￿￿ellt
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
Er￿lskille
Co. Fermanagh
BT93 6HF
Trustees
Mr T Parke
Mr A H￿ard
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 ChU￿h'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 Evangel1￿1 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 ex*min¢r'5 Statement
I have completed my examination. I confwm that no material matters have come to my at*niion 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
fi￿d
Restricted
fimd
Notes
INCO1￿￿ AND KTrIDOWMEfqTS FROM
Donations and legacies
23975
3￿17
27A92
28.236
tnve5tm¢nt iD¢ome
29
29
30
Totsl
24,004
3￿17
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)
REcON￿LIATIoN 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 bO￿k
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 Tn￿tee$ 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
Recom￿ended 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 fi￿d5 can be used in aC¢Ordp￿c¢ 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 fi￿d is included in the notes to the fmallcial statements.
STMKNr ￿cO￿tE
31.12.19
3l.l2.18
Deposit account interest
29
30
TRUSTEES, RETr[UTr4E￿Tj0N 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 ElYDOW￿rE￿fS 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)
REcONcIL￿TION 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
cOm￿ratiVeS for movement In funds
Net
movement
in fi￿d$
At
31.12.18
At 1.1.18
Unrestrlcted fwids
General fi￿d
30.600
(268)
30,332
Rc5trictsd funds
Mi55iOnS
240
(35)
205
TOTAL FUr￿s
30.537
CompardtiY¢ net movement in fimds. included ill the above ar¢ as follows:
IDCOtn5ng
resources
Resources
expended
Movem¢ut
in fi￿dS
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 Ful￿s- 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
Unr￿tr￿cted 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
MI￿Lon$
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 ENDOwMEr￿S
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
27￿21
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