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 rnessa￿e 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 Ki￿rn 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 a￿￿1 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 t￿Stees.
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