PRS Patton Rainey I Stenson Limited CHARTERED ACCOV14TANfs & RECISTERED AUDITORS REGISTERED CHARITY NUMBER: 105022 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR ERNE WEST EVANGELICAL CHURCH Patton Rainey Stenson Ltd 6 East Bridoe street Enniskillen Co. Fernwlagh Bf74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry oul audit work and cegulaled for a range of investrnent bu5ine55 a¢ltvi¥"es in United Kingth)m by the InsiitLrtè ol Charte Att(wntanls in Irela[
ERNE WEST EVANGELICAL CHURCH CONTENTS OF THE FINANCIAL STATEMENTS ror the Year Ended 31 DECEMBER 2024 Page Report of the Trustees I to 3 Independent Examiner's Report Statement ofFin2ncial Activities Balanee Sheet Notes to the Financi21 Statements 7 to 10
ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES for thc Year Ended 31 DECEMBER 2024 The trustees present their report with the financial statements of the charity for the year ended ) l De¢¢mb¢r 2024. Th¢ trustees have adopted the provisions of Accounting and Reportino by Charities.. Statement of Recommended Practice applicable to charities preparino their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and R¢public of Ireland (FRS 102) (eff¢c¢ive l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The objective of the charity IS the advanceTnent of relioion. The church is a metnber of the Evantrelical Presb)terian denomination in the south west of Fennanagh which seeks to uphold and extend evangelical Christianity consistent with the Word of God and Doctrinal Basis. The work of Erne West Evanoelical Church has Continued on in a similar pattern as previous years. Our significant activities are listed below. Significant aetivities Public church meetings each week are the two Sunday services at 11.ioam and 7.00pm. The evening service 15 preceded by a prayer meeting at 6.30pm and we have another titne of prayer and Bible Sttidy ear.h Wp.dnp.fd2y night at 8.00pm. During terni time, the church hosts a Sunday School for children of primary school aoe before the morning service. It also has a childrens. meeting on a Tuesday niJo t at 6pm. Children from the local community attend. We also have a fortnightly youth meeting on Friday eveninos at 8pm, aoain this is attended by young people from the local community. Less reoular services would include womens, fellowship meetings. friendship clubs for retired people, and a meeting at a local nursing home. An annual 'Holiday Bible Club, is well supported by local families. The church seek5 to help everyone of every age, as this rancve of activities clearly demonstrates through worship, Bible teachin(r and fellowship. All the above meetinos ar¢ open to the public attend and are piomoted as such. Page I
ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 OBJECTIVES AND ACTIVITIES Public benefit The Trustees have had regard to the Commission's Public Benefit requirement 5tatsJtory guidance and are satisfied that the church activities continue to meet the public benefit requirement and that the initial registered public benefit statement (below) continues to apply to this charity. l. To uphold and extend Evangelical Christianity consistent with the Word of God and the Doctrinal Basis of the Evangelical Presbyterian Church. The direct benefits to the public which flow from this purpose include the provision of a common place for Evangelical Christians to con(rreoate to enoaoe in public worship and biblical teaching. This can 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 Wednesday at 8pm. The beneficiaries include the church membership. adherents. local comtnunity 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 encouraoe the spiritual prosperity of members of the congregation. - The direct benefits to the public which flow from this purpose include the provision of a meeting place for people with an interest in Christian 3nd Biblical teaching to meet Collectively engage in #¢tivities that prornote spiritual prosperity and fellowship. This can be demonstrated by a ranoe of scheduled activities. such as a weekly Tuesday evenino bible club for children aged 4-1 l attended in the main by children not associated directly with the church, a Friday niuht youth fcllowship rneetino for teenaoers, a monthly Saturday momino Friendship club for elderly people in the local cotnmunity to meet and take part in beneficial activities (crafts. art5 etc) and an ad-hoc opportunitie5 for women to engaoe Bible teaching. frieThd5hip. fellowship and activities of mutual interest. There are no private benefits vuibid¥ IIIvs¢ ¢JS511¥141L¥d wilh Llic b411ilry uf th¥ LhutLh minisl¥i. vr <llly LvII¥Llivn ur ruii(Jb t(J PUlLl14¥ d ¥ifL &t luk¥n vr appreciation, for example the Friendship club tnay collect to 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 from this purpose include the provision of a meeting place where the Christian rnessae of Christ'5 redemption is proclaimed. free to all people in the cotnmunity to attend, in pursuit of increasing their knowledoe and awareness of the gospel. biblical truth and their personal faith. This can be demonstrated throuoh the bible teachino in each church service and activity- There are no private benefits outside those associated 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 congregation to support associates of the church who are engaged in missionary work both at home and abroad. This is what our organisation does- RecFular Sunday Church services open to all of the community promoting Christian worship and Bible teaching Children's Bible Club between September and April on Tuesday evenings Youth Fellowship on Friday evenings between September and April Friendship club for vulnerable pensioners in the cotnmunity on Saturday tnornintss between September and May - Ladies meetincFs between October and May - Annual children'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 activities Charitable activities include: Church public worship services. Bible teaching, Childrens Ministry, Friendship Club (retired persons), youth mini5ty. ladies ministry- Page 2
ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 FINANCIAL REVIEW Financial position The financial position of the church is steady. Income from freewill offerings w&5 £20,725 (2023..£23.237) and other income totallino £4,018 (202i-.£14,292). Outgoinos totalled £i1,584 (2023.£31,704). Church assets ale the church buildinu and hall and also the church manse. It is also a privilege to be able to provide support to overseas mission work and church giving this year amounted to £3.000 (2023:£2.670). Going concern The activities of the Church are dependent upon ongoing contributions from its members. The trustees are of the opinioTh that the Church continues to have adequate resources and will have sufficient resources at the date of approval of these financial statements to tneet comtnitments which will arise in the year from the date of signing of this report and subject to the continuino support from members to fund on an onooing basis the Church's current activities and other financial commitments. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing documenL a constitution and code of practice and constitutes an unincorporated charity. Powers ofappointment Thc mcmbcrs for thc timc bcing of Ernc Wcst Evangclical Church can appoint a tru5tcc by a votc at a mcmbcrs mccting of the church. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 105022 Principal address Clo George Kilpatrick 475 Lou(Fhshore Road Tully Enniskillen Co. Fernianagh BT93 6HF Trustees Mr T Parke Mr A Hassard Mr G Kilpatrick Mr J Gowan (deceased 27.2.24) lodependent Examiner Thomas Satnuel Patton FCA Patton Rainey Stenson Ltd 6 East Bridge street Enniskillen Co. Femianagh BT74 7BT Approved by order of the board of trustees on 14 March 2025 and signed on its behalf by: Mr G Kilpatrick - Trustee Page 3
PRS Patton Rainey I Stenson Limited CHARTEFtED ACCOUNTANTS & REGISTERED AUDITORS INDEPEI NDENT EXAMINER'S REPORT TO THE TRUSTEES OF ERNE WEST EVANGELICAL CHURCH I report on the accounts of the charity lor the year ended i l December 2024. which are set out on pages five to ten. Respective responsibilities of chgrity trustees and exarniner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. It is my responsiblity to= examine the accounts under Section 65 of the Charities Act follow th¢ procedures laid down in the general Diiections given by the Charity Comfftission for Northern Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to Tny attention. Basis of the independent exatniuer'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 (renerdl Directions oiven by the Charity Commission for Northern Ireland under Section 65(9)(b) of the CharitÈes Act. The examination included a review of the accounting records kept by the charity and a coTnparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seekino explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accountino records were not kept ID accordance with Section 6J 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 is further information 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 followino the Directions of the Charity Cornrnission for Northern Ireland. I have found no matters that require drawing to your attention. }L_- S Thomas Samuel Patton FCA Patton Rainey Stenson Ltd 6 East Bridge street Enniskillen Co. Fermanagh BT74 7BT 14 March 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audil work aw¥J regulated for a range of inve51meiit bvgness activities in Ihe Uniied Kirn by the Irtsliknjte of Chartered Ar)Untants in IrelaTr
ERNE WEST EVANGELICAL CHURCH STATEMENT OF FINANCIAL ACTlVtTIES for the Year Ended 31 DECEMBER 2024 31.12.24 Total fund5 31.12.23 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 23,863 880 24,743 27,529 Investment income l?39 1,339 1.083 Total 25,202 880 26,082 28,612 EXPENDITURE ON Ch2ritAble Activities Charitable activities 30,584 1,000 31584 31.704 NET INCOMEI(EXPENDITURE) Transfers between funds (5.382) (120) (120) 120 (5,502) (3.092) Net movement in funds (5,502) (5,502) (3,092) RECONCILIATION OF FUNDS Total fund5 brought fonvard 95.468 95,468 98,560 TOTAL FUP4DS CARRIED FORWARD 89,966 89,966 95.468 The notes form part of these financial ststements Page 5
ERNE WEST EVANGELICAL CHURCH BALANCE SHEET 31 DECEMBER 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted nd Notes CURRENT ASSETS Cash at bank 89,966 89,966 95,468 NET CURRENT ASSETS 89.966 89.966 95,468 TOTAL ASSETS LESS CURRENT LIABILITIES 89,966 89,966 95.468 NET ASSETS 89,966 89,966 95,468 FUNDS Unrestricted funds 89,966 95,468 TOTAL FUNDS 89,966 95,468 The financial statements were approved by the Board of Trustees and authorised for issue on 14 March 2025 and were signed on its behalf by- Mr G Kilpatrick - Trustee The notes fonn part of these fmancial statem¢nts Page 6
ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial slateTnents of the charity. which is a public beneFIt entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounrino 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),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charlties Act (Northern Ireland) 2008. The fRnancial statements have been prepared under the historical cost convention. Income All income is recoonised in the Statement of Financial Activities once the charity has entitlement to the funds. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recoonised as expenditure as soon as there is a leoal or constructive oblioation committing the charity to that expenditure, it is probable that a trdnsfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on nn accruals basis and ha5 been classified under headings that a1 egate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis Consistent with the use of resources. Taxation Tlic cliat ILY is ¥xctnpt froTll tax on its chariffible activiiies. Fund accounting Unrestricted fvnds can be used in accordance with the charitable objectives at the discretion of the tStees. Restricted funds can only be used for particular restricted purpose5 Wlthin the objects of the charity. Restrictions arise when specified by the donor or when funds are rdised for particular restricted purposes. INVESTMENT INCOME 31.12.24 31.12.23 Deposit account interest lJ39 1.083 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefIts for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 7 continued...
ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 STAFF COSTS The averatse monthly nwnber of employees durino the year was as follows: 31.12.24 31.12.23 Ministerial No employees received emoluments in excess of £60,000. COMPARA TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 26,054 1.475 27.529 Investment income 1,083 1,083 Total 27.137 1.475 28.612 EXPENDITURE ON Charitable activities Charitable actlvltles 29.379 2,325 31,704 NET INCOME/(EXPENDITURE) (2,242) (850) (3.092) RECONCILIATION OF FUNDS Total funds brought fonvard 97,710 850 98.560 TOTAL FUNDS CARRIED FORWARD 95,468 95,468 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 95,468 (5J82) (120) 89,966 Restricted funds Missions (120) 120 TOTAL FUNDS 95.468 (5,502) 89,966 Page 8 continued..
ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in ndS Unrestricted funds General fund 25,202 (30,584) (5,382) Restricted funds Missions 880 (1,000) (120) TOTAL FUNDS 26,082 (31,584) (5,502) Compar2tives for movement in funds Net ovctnent in fund5 At 31.12.23 At 1.1.23 UJir¥striLted funds General fund 97,710 (2,242) 95,468 Restricted lunds Misslons 850 (850) TOTAL FUNDS 98.560 (3,092) 95,468 Comparative net movement in fimds, included in the above are as follows: Incoming resources Resources expended Movement in fund5 Unrestricted funds General 27,li7 (29.379) (2,242) Restricted funds Missions 1,475 (2.325) (850) TOTAL FUNDS 28.612 (31,704) (3,092) Page 9 continued...
ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined position is Ls follows: Net movement in funds Transfers between funds At Jl.12.24 At l.1.2i Unrestricted funds General fund 97,710 (7,624) (120) 89,966 Restricted funds Missions 850 (970) 120 TOTAL FUNDS 98.560 (8,594) 89,966 A c.i?tTent year 12 months and prior year 12 months eombined net movement in funds, included in the above are as follows: Incomints resources Resourcc5 expended Movcrnent in funds Uni-e5trirt¢d fuiids General fund 52.339 (59,963) (7,624) Restricted funds Missions 2,355 (3.325) {970) TOTAL FUNDS 54.694 (63,288) (8,594) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended J l December 2024. Pacve 10