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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 M￿ST 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 nI￿sIng 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
Evangeli￿1 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 mu￿al 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 p￿￿e$ 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