PRS Patton Rainey I Stenson Limited CHA￿TEr1ED ACCOVNTANTS AÉGisfEftED AUDITOkS REGISTERED CHARITY NUMBER: IOS022 REPORT OF THE TRUSTEES AND UNAUDITED FIiYANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR ERNE WEST EVANCELICAL CHURCH Patton Rainey Sienson Ltd 6 East Bridge street Enniskillen Co. F¢rmanag4L BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers RegBloiecllo carry oul audit wotk and regU￿lEd loi g ronF ol invp*m￿l businESS iviiies inihe Unl￿d Kingdcm by In￿li￿le01 Ch&rteredAd and Doctrinal Basis. The work of Erne West Evangelical Church has continued on in a similar patt¢m a5 pr¢viou5 years. Our significant activities are listed below. Significant activities Public chur¢h meetings each week ar¢ the two Sunday seTViC¢S at I1.30am and 7.00pm. The evening service is preceded by a prayer rneeting at 6.30pm and we have another time of prayeT and Bible Study ¢aoh Wednesday night at 8.00pm. During temi time, the church hosts a Sunday School for children of primary school age before the rnorning setvice. also has a childrens, meeting on a Tuesday night at 6pm. Children from the I￿al community attend. We also have a fortnightly youth rneeting on Friday evenings at 8pm, agatn this is attended by young people from the local community. Less regular services would include womens, fellowship Meetings, friendship clubs for retired people, and a meeting at a IIKal nursing home. An annual'Holiday Bible Club. is well supported by local families. The ¢hureh seeks to help everyone of every age. as this range of aciivities clearly demonstrates through worship, Bibl¢ leaching and f¢llowship. All the above Tneetings are open io the public attend and are promoted as such. Page I ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES for the Year Ended 31 DF.CEMBER 2 0￿ECTIVEs AND ACTIVITIES Public benefit The Trn5tees have had regard to the Commission's Publi¢ Benefit requirement statutory guidance and aTe sat15fied that the ¢hur¢h activities continue to ]neet 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 Presb)rterian Church. The direct benefits to ihe public which flow from this purpose include the provision of a Common place for Evangelical Christians to congregate to engage in public wo¥ship and biblical teaching. Thi5 can be demonstrated by the provision of two public services held each Sunday at I1-.30a￿ and 7pm. and a publi¢ mid-w¢ek tlleetitjg held each Wednesday at 8pm. The beneficiarie5 include the church TneTnbeTship, adherents, local cornmunity and visiting public from fvrther afield. There are no private benefits outside those associated with the salary of ihe church minister. 2. To promote fellowship between and encourage 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 and Biblical teaching to 7neet collectively and engage in activities that promote spiritual prosperity and fellowship. This can be demonstrated by a range of Scheduled activities, such as a weekly Tuesday eventng bible club for children aged 4-1 l attended in the main by children not associated directly with the church, a Friday night youth fellowship meeting for teenager5, a monthly Saturday morning Friendship club for elderly people 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 teathing, friendship. fellowship and activities of mutual interest. There are no private benefits outside those associated with the salary of the church minister. or any collection of funds to purchase a gift as a token of appreciation, for example the Friendship club may collect io provide a token gift for a leader in May of each year. prior to the summer recess. 3. To fvrther the dissemination of biblical gospel truth. The direct benefits to the public whith flow from (his purpose include the provision of a meeting place where the Christian message of Chrisrs redemptlOD Is proclaimed, free to all people in the community to attend, in pur5Ult of increasing their knowledge and awareness of the gospel, bibli¢al truth and their personal faith. This can be dern(Trnstrated through th- bible teaching in each church service and activity. There are no private benefits outside those associated with the salary of the church ministe." or the paymeni of expenses to a visiting chur¢h minister or speaker. or the payment of financial gifts raised by members of th¢ ¢ongregation io 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 oper. to all of the commdnitv promoting Christian worship and Bible ￿&hing Children'5 Bible Club between Septernber and April on Tuesday evenings - Youth Fellowship on Friday evenings between September and April - Friendship club for vulnerable nensioners in th¢ Wrnrn￿rt]ty on Saturday momings betsveen septe￿.ber and May Ladies rneeting5 between October and fvlay 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 ACHIEVE.MENTS AND PERFORMANCE Charrtsble ac:ivities Charitable activities include.. Chureh public Wolsiiip services. Bible teachin& Childrens Ministy, Friendship Club (r¢tired persons). youth ministy. ladies mini5ty. Page 2 ERNE WEST EVANGELICAL CHURCH REPORT OF THE TRUSTEES for the Year Endtd 31 DECEMBER 2025 FJNANCIAL REVIEW Financial p05ltio The flnancial position of the church i5 Steady. Income from freewill offerings was £13,110 {2024..£20.725) and other income totalling £4.803 (2024..£4.018)- Outgoings totalled £37,561 (2024."£31,584). Church assets are the church building and hall and also the church rnan5e. It 15 also a privilege to be able to provide support to overseas mission work and church giving this year amounted to £1.135 {2024..£3,000). Going concern The activities of the Church are dependent upon ongotng contributions from its members. The trustees are of the opinion that the Church continues (o have adequate resources and will have Sufficient resources at the date of approval of these financial stateTnent5 to Tneet comrnitments which will arise in the year from the date of signing of this report and subject to the continuing support froln members to fijnd on an ongoing basis the ChuTch's ¢UTrent activities and other financial committnents. STRucfuRE. GOVERJYANCE AND MANAGEMENT Governing document The charity is controlled by its gov¢rning docuEnent, a constitrjtion and code of pra¢lic¢ and constittitss an unincorporated charity. Powers ofappointment The members for the time being of Eme West Evangelical Church can appoint a trustee by a vote at a members meeting of the church. REFERENCE AND ADMINISTBATIVE DETAILS Registered Charily numb¢r 105022 Princip81 gddres5 Clo George Kilpatrick 475 Loughshore Road Tully Enniskillen Co. Feniw)agh BT93 6HF Trustees Mr T Parke Mr A Ha5sard Mr G Kilpatrick IThdependent Examiner Thon)as Satnuel Patton FCA Patton Rainey Stenson Ltd 6 East Bridge streei Enniskillen Co. Fermanagh BT74 7BT Approved by order of the bo&r4 of tNstees on 9 March 2026 and signed on i.s behalf by.. Mr G Kilpatri¢k- Truslee Page 3 PRS Patton Rainey I Stenson Limited TERED *¢¢OUNTANTS & PEG15TERED AUDITORS ITr￿DF.PENDENT EXAMIThER'S REPORT TO THE TRUSTEES OF ER￿'F. WEST EVANCELICAL CHURCH I rewrt on ihe accounts of the Charity for the year ended 31 December 2025, which are set oul on pages five to ten. Respective responsibilities of charity trustees and eysminer As the Charity's trustees you are responsible for the preparatiotj of the accounts in accordance with the requirements of the Charities Act (Northem treland) 2008. It is my iesponsiblity to". examine the accounts under Section 65 of the Charities Att follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9Xb) of the Charities Act stale whether particular matters have come to my attention. Basis of the independent ex8miner'5 report have examined your charity accounts as required under Section 65 of the Chariues A¢1 and my examination was carried oui in aC￿rdance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9Xb) of the Charities Act. The exarnination included a review of the accounting records kept by the charity and a comparison of ihe accounts presented with those records. li also included consideration of any unusual items or disclosures in the accounts. and seeking ¢xplanation5 from you as charity tsUS￿eS concerning any su¢h tnatsers. My role is io srate whether any material matters have ¢ome to my atteniioo giving me cause 10 believe= That accounting records were not kept in accordance with Section 63 of the Charities Act That the accounts do not accord with those acwunting records That the accounts do not comply with the accounting requirements of the Charities Act That there is fvrther infomiation need¢d ftsr 2 proper understsnding of the accounts to be r¢a¢hed. Independent examiner's statement I have completed my exarniDation and have no concerns in respect of the matters {1) to 14) listed above and. in nnection with following the DiTections of the Charity Commission for Nonhem Ireland, I have found no matters that require drawints to your attention. Thom25 Samuel Patton FCA Pallon Rainey Stenson Ltd 6 East Bridge street Enniskillen Co. Femianagh BF74 7BT 9 March 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Fle9isieied to eayryoul audit work and regElèted Icrf a raroe ol irwstmgnl bu*rt899 actiwiies in the Unthd KIn￿orn bythe Instktute ol ChartpredA¢tountaits In Irdand ERNE WEST EVANGELICALCHURCH STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER2025 31.12.25 Total runds 31.12.24 Total funits Unrestricted fund Restricted fi]nd Notes JNCOME AND ENDOWMENTS FROM Donations and legacies 21,995 1,135 23,130 24,743 Investment income Other income 1,092 14,S98 1,092 14,S98 1.3J9 Totsl 37,685 1,135 38,820 20,082 EXPENDITURE ON Charitable activities Charitable activities 36,426 1,135 37,561 31,584 NET INCOMEI(EXPEf4DITURE) 1,259 1,2S9 (5,502} REC0Tr4CILIATION OF FUNDS Total funds brought forward 89,966 89.966 95.468 TOTAL FUNDS CARRIED FORWARD 91,225 91,225 89,966 The notes forn) part of ihese financial statements Pag¢ 5 ERNE WEST EVANGELICAL CHURCH BALANCE SHF.ET 31 DECEMBER 2025 31.12.25 Total funds 31.12.24 Totsl funds Unrestricted nd Restri¢ied fund Not¢s CURRENT ASSETS Cash at bank 91,225 91.22S 89,966 NET CURRENT ASSETS 91225 91,225 89,966 TOTAL ASSETS LESS CURRENT LIABILITIES 91,225 91.225 89,966 NET ASSETS 91225 91,225 89.966 FUNDS Unrestricted fvnds 91325 89,966 TOTAL FUNDS 91,225 89.966 The f]nancial statements were approved by the Board of Trustces and authorised for issue on 9 March 2026 and were sign¢d on its behalf by.. /é/3.• Mr G Kilpatrick- TTUStee The notes forn) part of these financial statements Page 6 ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS for the Year EDdtd 31 DECEMBER 2025 Accouf4TIP4G POLICIES Basis of preparing the finaDciAI statements The financial ststements of the ¢harity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Chariiies.. Sratemeni of Re¢ommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting Standard applicablc 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 Ir¢land' and the Charities Act (Northern Ireland) 2008. The financial statements have been prepared under the hiscorical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fund5, Lt is probable the income will be received and the amount can be measured reliably. Expenditure Liabilities are reCO￿lsed as expenditure as sogn as there is a legal or constNctiv¢ obligaiion committing the charity to that expenditure, it is probable that a transfer of economic benefit5 will be required in 5ettl¢ment and the amount of the obligation ¢an be measured reliably. Expenditure is a¢¢ounted for on an accruals basis and has been classified under headings that aggregate all cost related io the category. Where costs cannot be directly attributed to particular headings ihey have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from tsx on its charitable activities. FuDd attounting Unre5tri¢ted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricied purposes within the objects of the charity. Restrictions arise when specified by the donor or when fimds are raised for particular restri¢ted purpose5. INVESTMENT INCOME 3J.12.25 31.12.24 Deposit account interest 1,092 1,339 TRUSTEES. REMUNERATION AND BENEFITS re were no trustees, remuneration or other benefits for the year ended 31 De¢ern￿r 2025 nor for the ypar ended 31 December 2024. Trustee5' expeTh$es There were no trustees. ¢xpens¢s paid for the year ended 31 De¢¢mber 2025 nor for the yrar ended 31 December 2024. Pag¢ 7 continued... ERNE WEST EVANGELICAL CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2025 STAFF COSTS Th¢ average monthly number of employees durll)g the year was as follows.. 31.12.25 31.12.24 Ministerial No employees received emoluments in excess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestiicted ftmd Restrict¢d nd Total funds INCOME AND ENDOWMENTS FROM DonatlQDS and l¢ga¢i¢s 23,863 880 24.743 Investment income 1.339 1,339 Total 25,202 880 26,082 EXPENDITURE ON Charitable activities Charitable a¢tivities 30,584 1,000 31,584 NET INCOMEI(EXPENDITURE) Transfers between funds (5,382) (120) (120) 120 (5,502) Net movement in funds (5,502) (5.502) RECONCILIATION OF FUNDS Total funds brought forward 95,468 95,468 TOTAL FUNDS CARRIED FORWARD 89,966 89,966 MOVEMEf4T IPI Fuf4DS N¢t movement in funds At 3l.12.25 At 1.1.25 Unrestricted funds Genernl fund 89,966 1,259 91,225 TOTAL FUNDS 89,966 1,259 91,225 Page 8 Continued... ERNE WEST EVANGELICALCHURCH NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year Ended 3J DECEMBER 2025 MOVEMENT IN FUNDS- coDtiDued Net mov¢m¢ni in funds, included in ihe above are as follows.. In¢oming Tesouwes Resources expended Movement in funds Unrestri£tsd funds General fund 37.685 {36.426) 1,259 Restricted fllnd5 Missions 1,135 (1,135) TOTAL FUNDS 38,820 {J7,561) 1,259 Comparatives for movement in lunds Net movement in fvnd5 Transfers bettveen fi￿dS At 31.12.24 At 1.1.24 Unrestricted funds General fund 95.468 (5,382) (120} 89,966 Regtricted funds Missions {120) 120 TOTAL FUNDS 95,468 (5,502) 89.966 Comparative rlet movement in funds. included in the abov¢ ar¢ as follows.. Incoming resources Resources expended Movement in fimds Unresiricted funds General fund 25,202 {30,584) {5.382) Restricted fllnd5 Mission5 88Q (i.ono) (120) TOTAL FUNDS 26,082 (31,584) {5,502) Page 9 Continued... ER]YE WEST EVANGELICAL HURCH NOTES TO THE FINANCIAL STATEMENTS- tontinued for the Ye3r Ended 31 DEICEMBER 2025 MOVEMENT IN FUNDS- Continued A current year 12 ￿onthS and prior year 12 months combined position is as follows.. Net ovement in funds Tran5fer5 belween fi￿dS At 31.l2.25 At 1.1.24 Unrestrieted funds General fund 95,468 (4,123) (120) 91.225 Restricted fund5 Missions (120) 120 TOTAL FUNDS 95,468 (4,243) 91,225 A current year 12 months and prior yew 12 tnonths combined net movement in fund5, included in the above are ls follows: Incoming resources Resources expended Movement in funds Unrestricled fuBds General fund 62.887 (67.010) (4,123) Restricted funds Missions 2.015 (2,135) (120) TOTAL FUNDS 64,902 (69,145) (4,243) RELATED PARTY DISCLOSURES There were no related patty transactions for the year ended 31 December 2025. Page 10 T EVANGELICAL CHURCH DETAILED STATEMENT OF FIN IAL AcfxvITIES for the Year Ended 31 DECEMBER 2025 31.12.25 31.12.24 INCOME ALYD ENDOWMENTS Donations and legacies Gifts Gift aid 19.298 3,832 20,725 4.018 23,130 24,743 IThve$tment income Deposit account interest 1.339 Other incolne Insurdnce Claim 14,598 Total incoming re￿urceS 3&820 26,082 EXPENDITURE Charitsble Fjctivities Wages Rates and water Insurance Light and heat Church sundries Pulpit supplies Church and manse upkeep Friendship club dinner Magazines and calendars Missions Presbyetv annual payment 22,917 964 1,929 1,078 378 1,200 5,IY04 238 22,243 917 1.453 1.525 255 ,245 248 21 1,000 2,000 1,135 2,000 36.843 30,907 Support Costs Finance Bank charges Accountancy 77 600 660 718 677 Totsl resources expended 37,561 31,584 Net incomel(expendlture) 1.259 (5,502) This.. age do¢s not form part of the statutory fjnancial statements Page 11