o)qu cftamorn Chartered Accountants and Registered Auditors REGISTERED CHARITY NUMBER: 105022 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR ERI4E MST EVANGELJCAL CHURCH Patton Rainey Stenson Lid 6 East Bridge streel Enniskillen CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out auisil work and regulatetj lor a range ol inve5trnenl bu5ines5 aclivilies in the United Kingdotn by th8 Inslilute ol Charierei5 Accounlanls In Ireland
ERNE WEST EVANGELICAL CHURCH tor4TENTS OF THE FINANCIAL STATEMENTS for the Year Endcd 31 DECEMBER 2023 Page Report of the Trustees Independent Examiner'5 Report Statement of Financial Actlvltles Balance Sheet Notes to the Financial Statements 7 to 10 Detailed Statement of Financial Activities
ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES ror the Year Ended 31 DECEMBER 2023 The trustees present their port with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Prdctice 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 ACTJVITIES Objectives and aims The objective of the charity is the advancement of religion. The church is a member of the Evangelical Presbyterian denomination in the south west of Fernunagh which seeks to uphold and extend evangelical Christianity consislenl with the Word of God and Doctrinal Basis. The work of Erne West Evangelical Church has continued on in a similar pattern as previous years. Our significant activities are listed below. Signifjcant activitie5 Public church meetings each week are the two Sunday services at I1.30am and 7.OOprn. The evening service is preceded by a Prayer meeting at 6.30pm and we have another time of prayer and Bible Study each Wednesday night at 8.00pm. During tem) time, the church hosts a Sunday School for children of ptimary School age before the morning service. li also has a childrens, meeting on a Tuesday night at 6pm. Children from the local cornmuTLity attend. We also have a fortnightly youth meeting on Friday evenings at 8pm. again this is attended by young people from the local ¢ommunity- Less regular services would include womeDs' fellowship meetings, friendship clubs for retired people. and a meeting at a local nIsIng home. An annual 'Holiday Bible Club. is well supported by local families. The church seeks to help everyone of every age, as this range of activities clearly demonstrates through worship, Bible teaching and fellowship. All the above meelings are open to the public attend and a promoted as such. Page I
ERNE WEST EVAIYGELICAL CHURCH kEPORT OF THE TRUSTEES ror the Ycar Ended 31 DECEI MBER 2023 OBJECTIVES AND ACTIVITIES Public benefit The Trnstees have had regard to the Commission's Public Benefit requirement Statutory guidance and are satisfied that the church activities continue to meet the public benefit requirement and th&t the initial registered publie benefit statement (below) Continues to apply lo this charity. l. To uphold and extend Evangelical Christianity consislenl with the Word of God and the Doctrinal Basis of the Evangeli1 Presbyterian Church. The direct benefits to the public which flow from this purpose include the provision of a common place for Evangelical Christians to congregate lo engage in public worship ènd biblical teaching. This Can be demonstrated by the provision of two public services held each Sunday al 11:30am and 7prn. and a public mid-week meeting held each Wednesday al 8pm. The beneficiaries include the church membership. adherents. local community and visiting public from further afield. There are no private benefits outside those associated with the salary of the church minister. 2. To promote fellowship between and encourage the spiritual prosperity of members ofthe congregation. The dtrect benefits lo the public which flow from thi5 purpose include the provision of a meeting place for people with an interest in Christian and Biblical teaching to meet collectively and engage in activities that promote spiritual prosperity and fellowship. This Can be demonslrated by a range of scheduled activities, such as a weekly Tuesday evening bible club for children aged 4-1 l attended in the main by children not associated directly with the church, a Friday night youth fellowsliip meeting for teenagers, a monthly Saturday morning Friendship club for elderly peopl¢ in the local community to meet and take part in beneficial activities (crafts, arts etc) and an ad-hoc opportunities for women to engage Bible leaching. friendship, fellowship alld activities of mual interest. There are no private benefjts outside those a5so¢iated wilh Ihe salary of the church minister. or any collection of fimds lo purchase a gift as a token of appreciation, for example the Friendship club tnay collect lo provide a token gift for a leader in May of each year. prior to the summer recess. 3. To further the dissemination of biblical gospel truth. The direct benefits to the public which flow frorn this purpose include the provision of a meeting place where the Christian message of Chrisi's redemption is proclaimed. ftee to all people in the community to attend, in pursult of increasing their knowledge and awareness of the gospel, biblical truth and their personal faith. This can be demonstrated through the bible teaching in each church service and activity- There are no private benefits outside those a550ciated with the salary of the church minister, or the payment of expenses to a visiting church minister or speaker. or the payment of financial gifts raised by members of the congregaiion to support associates of the church who are engaged in missionary work both at home and abroad. This is what our organisation does- Regular Sunday Church services open to all of the community promoting Christian worship and Bible leaching Children's Bible Club between September and April on Tuesday evenings Youth Fellowship on Friday eventngs between September and April - Friendship club for vulneiable pensioners in the cornmunity on Saturday mornings between September and May Ladies meetings between October and May - Annual childffn's Bible week - held second week in August All activities are open to the public and all are promoted to the public and local community ACHIEVEMENT AND PERFORMANCE Charitable gctivities Charitable activities include- Church public worship services, Bible teaching. Childrens Ministry, Friendship Club (retired persons), youth minisiry, ladies ministry. Page 2
ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES ror the Year Ended 31 DECEMBER 2023 FINANCIAL REVIEW Financial position The financtal p05i¢ion of the church is steady. Income from freewill offerings was £23.237 (2022=£21.261) and other income totalling £4,292 (2022:£16,563). Oulgoings totalled £31.704 (2022..£38,665). Church assets are the church building and hall and also the church manse. It is also a privilege to be able lo provide support to oversea5 Mission work and church giving this year amounted to £2,670 (2022:£1.520). Coing concern The activities of the Church are dependent upon ongoing contributions from ils members. The Iruslees are of the opinion that the Church continues to have Jdequate resources and will have sufficient resources at the dale of epproval of these financial statements to meet commitments which will arise in Ihe year from the date of signing of this report and subject lo the conttnuing support from members to fund on an ongoing basis Ihe Church's current activities and other financial comrnitments. STRUCTURE. GOVERNANCE AIYD MANAGEMENT Governing document The charity is controlled by its governing documenL a constitution and code of prdctice and constitutes an unincorporated charity. Powers of appointment The tnemb¢r5 for the tirne being of Erne West Evangelical Church can appoint a trustee by a vote at a members meeting of the church. REFERENCE AND ADMINJSTRATIVE DETAILS Reglstered Charity number 105022 Principal address Clo George Kilpatrick 475 Loughshore Road Tully Enniskillen Co. Fennanagh BT93 6HF Trustees Mr T Parke Mr A Hassard Mr G Kilpatrick Mr J Gowan Independent Examiner Thomas Samuel Patton FCA Patton Rainey Stenson Lid 6 East Bridge street EnniskRllen Approved by order of the board of trustees on.................... .... .... .. .. - and signed on its behalf by- Mr G Kilpatrick- Trustee Page 3
Chartered Accountants and Registered Atsditors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF Erne West Evan elical Church I report on the accounts of the charity for the year ended 31 March 202J, which are set out on pe$ six lo eleven. Respective responsibililies of cliarity trustees 2nd examizier As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northem Ireland) 2008. It is my responsiblity to.. examine the accoun15 under Section 65 01 the Charities Act follow the procedures laid down in the general Directions given by the Charity Cornmission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have cotne to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Cotnmission for Northern Ire12nd under Section 65(9)(b) of the Charities Acl. The exainination included a review of the accountin(r records kept by the charity and a comparison of the accounts presented with those records. It also included considerdtion of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such mallers. My role is to stat¢ whether any material matters have come to my attention givin(r me cause to believe.. That accounting records were not kept tn accordance with Section 63 of the Charities Act That the accounts do not accord with those accounting records That the accounts do not comply with the accounting requirements of the Charities Act That there 15 further inforniation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Date: ao-3-8lf CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audil work and regulated lor a range ol invesiment business aclivilies in the Uniled KiTrgdorn by the Inslitule ol Chartered Accounlanls in Ireland
ERNE WEST EVAIYGELICAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total ffijnds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 26,054 1,475 27,529 37.824 Investment income 1,083 J,083 127 Total 27,137 1,475 28,612 37,951 EXPENDITURE ON Charitable activities Charitable activities 29J79 2,325 31,704 38,665 NET INCOMEI{EXPENDITURE) (2,242) (850) {3,092) (714) RECONCILIATION OF FUNDS Total funds brought forward 97,710 850 98,560 99.274 TOTAL FUNDS CARRIED FORWARD 95,468 95,468 98,560 The notes forni part of these financtal statements Page 5
ERNE WEST EVANGELICAL CHURCH ALANCE SHEET 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total fi]nds Unrestricted fi]nd Restricted fund Noles CURRENT A&SETS Cash at bank 95,468 95,468 98,560 NET CURRENT ASSETS 95,468 95,468 98,560 TOTAL ASSETS LESS CURRENT LIABILITIES 95.468 95,468 98.560 NET ASSETS 95,468 95,468 98,560 FUNDS Unrestricted funds Restricted fund5 95,468 97,710 850 TOTAL FUNDS 95,468 98,560 The financial statements were approved by the Board of Trustees and authorised for issue on - and were Signed on its behalf by= Mr G Kilpatrick - Trustee The notes forni parr of these financial statements Page 6
ERNE WEST EVANGELICAL CHURCH f40TES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordanee with the Charities SORP (FRS 102) 'A¢counting and Reporting by Charities: Sialement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northem Ireland) 2008. The financial statements have been prepared under Ilie htstorical Cost convention. Income All income is recognised in the Statement of Financial Activities once ihe charity has entitlement lo the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Llabilities are recognised as expendilure as soon as there is a legal or constrnctive obligation committirtg the charity to that expenditure. it is probable Ihat a transfer of economic benefits will be required in settlement and the amount ofthe obligalion can be measured reliably. Expenditure 15 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activitie5 on a basis consistent with the use of resources. Taxation The ¢harity is exempt from tax on its ch&ritable activities. Fund accollnting Unrestricted funds can be used in accordance with the charitable objectives al the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wiihin the objects of the charity. Restrfftclions arise when specified by the donor or when funds are raised for particular reslricled purposes. JNVESTMENT INCOME 31.12a3 31.12.22 Deposit account interest 1,083 127 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for th¢ ar ended 31 December 2023 nor for the year ended 31 December 2022. Trustecs. expenses There were no trnslees, expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022. Page 7 continued...
ERNE WEST EVANCELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- colltinued for the Year Ended 31 DECEMBER 2023 STAFF COSTS The average monthly number of employees during the year was as follows= 31.12.23 31.12.22 Ministerial No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Uniestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 35.634 2,190 37.824 Investment income 127 127 Total 35,761 2,190 37,951 EXPENDITURE ON Charitable activitie5 Charitable activities 37,325 1,340 38,665 NET INCOMEI(EXPENDITURK) (1.564) 850 {714) RECONCILIATIOIY OF FUNDS Total fvnds brought forward 99.274 99.274 TOTAL FUNDS CARRIED FORWARD 97,710 850 98,560 MOVEMENT IN FUNDS Net movement in fi]nds At 31.12.23 Ai 1.1.23 Unrestricted funds General fund 97,710 (2,242) 95,468 Restricted funds Missions 850 (850) TOTAL FUNDS 98.560 (3.092) 95,468 Page 8 continued..
ERNE WEST EVANGELICAL CHURCH NOTES TO TFIE FINANCIAL STATEMEIYTS - continued for the Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued Net movement in fiinds, included in the above are as follows: Incoming resource5 Resources expended Movement in funds Unrestricted funds General fund 27,137 (29,379) (2,242) Rcstrictcd funds Missions 1.475 (2J25) (850) TOTAL FUNDS 28,612 {31.704) (3,092) Comparatives for movement Én funds Net movement in funds At 31.12.22 Al 1.1.22 Unrestricted fund5 General fund 99.274 {1.564) 97.710 Restricted funds Missions 850 850 TOTAL FUNDS 99.274 (714) 98,560 Comparative net movement in funds, included in the above are as follows: Incoming Resources ¢xpended Movement in funds Unrestricted funds General fvnd 35,761 {37,325) (1,564) Restricted funds Mt5sions 2.190 (1,340) 850 TOTAL FUNDS 37,951 (38.665) (714) Page 9 continued...
ERNE WEST EVANGELICAL CHURCH rlOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued A current year 12 rnonths and prior year 12 months combined position is as follows- Net movement in funds Ai 31.12.23 At 1.1.22 Unrestricted funds General nd 99,274 (3,806) 95,468 TOTAL FUNDS 99.274 {3,806) 95,468 A CUTrent year 12 months and prior year 12 months combined nel movement in fund4 included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 62.898 (66,704) (3,806) Restricted fund5 Missions 3,665 {3.665) TOTAL FUNDS 66.563 {70,369) (3,806) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2023. Pa8e 10
ERNE WEST EVANGELICAL CHURCH L)ETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 31.12.22 JI¥COME AND ENDOWMENTS Donations and l¢gacie5 Gifts Gift aid Church Refurbishment Miscellaneous income Presbytery gift 23.237 4.292 21.261 2,648 3,500 415 10,000 27.529 37,824 Investment Income Deposit account interest 1,083 127 Total incoming resource$ 28,612 37,951 EXPENDITURE Ch#rEtable activities Wages Rates and water It]surance Light and heal Church sundries Pulpit Supplies Church and manse upkeep Magazines and calendar5 Missions Presb)Qery annual payment 21,913 877 1,294 1.039 21.979 825 1,941 1,706 640 990 4,311 70 ,520 4.000 590 582 63 2,670 2,000 31,028 37,982 Support costs Finance Bank charges Accountancy 76 600 83 600 676 683 Total resources expended 31,704 38,665 Net expendRh]re (3,092) (714) This page does not fonn part of the statutory financial statements Page I