CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH Trustees Annual Report and Financial Statements for the year ended 31 December 2022 Registered Charity in Northern Ireland (Ntc 105790)
CRUMLIN EVANGELICAL PRESBYTERblN CHURCH TRUSTEES ANNUAL REPORT The Trustees present their Annual Report and Financial Sralejnents for the year ended 31st December 2022, including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINISTRATIVE DETAILS Crumlin Evangelical Presbyterian Church Address". 9 Lurgan Roa(L Crumlln, County Antrim. BT29 4QA. Registered ChaTity in Northern Ireland (Ntc 105790). CHAIUTY TRUSTEES The Charity Trustees who served during the year OT who were trusiees at the date of this report were: Rev Andrew Miles Hambleton Mr David Noel Woosley Mr Allister Lucas Mr Andrew Alexander Woosley (resigned 6 January 2022) PRINCIPLE OFFICE BEARERS Minister: Rev Andrew Miles Hambleton Treasurer.. Mr Allister Lucas D4DEPENDENT EXAMINER Mr James Gillespie, Stevenson and Wi150n, 22-30, Broadway Avenue, Ballymena. B T43 7AA.
CRUMLIN EVANGELICAL PRKSBYfERIAN CIIURCH TRUSTEES ANNUAL REPORT (cont'd) STRUCTURE AND MANAGEMENT The governing document of the charity is a trust deed. Tbe latest copy of the tnjst deed was signed on 8 September 2016. Within Presbyterian Church polity the elders carry the responsibility of providing leadership to the church. The elders together rnake decisioiis about the running of the church. On a day-to-day basis the minister would be in operational control, bui in consultation with the rest of the elders. The elders are the Trustees of the church. New elders are chosen by means of elections, as and when there is need for additional elder5, or when it becomes apparent that there are those within the congregatron with suitable gifts in line with the biblical requirements for elders. All the Members of the church can vote in this election to appoint the elders. DESCRfPTION AND PURPOSE 'lThe charitable purpose of Cnimlin Evangelical Presbyterian Church 15 Ihe advancement of religion. ACTIVITIES AIND OBJECTIVES In accordance with the general purpose of advaT)cing religion, Crumlin Evangelical Presbyterian Church seeks to communicate to all in the local community and ftu1her afIeld the message of the gospel of our Lord Jesus CILrist as the chief means of benefitting the lives of men. women, boys and girls both in this world and the hereafter. This gives assurance of well-beLng by increasing hope and potential for Ihe future; contributes to the building up of character. reduces the attTaction of hannful habits and pursuits- and encourages participation in beneficial activities. Bene.fits from the provision of opportunities for PLEblic worship are the truil5 0( Cl15t1a1l fellowship and social inleractioii. Tl)ese are evidenced by appreciation of moral, spiritual and social benefits received from instrnclion, help, and support given in times of need in lives and faTnilies. This is equally true of support from the church for missionary activities abroad. Those who have benefitted show development in character and relationships, and become better motivated and better equipped to help others. With nomial precautions and statutory prolection policies being implemented in OUT activilies we have no evidence of any harm arising from the pursuit of our policies. Church members and adherents, and the general public in the CTumlin area are the immediate beneficiaries, while those further afield and in other countries also receive much benefit from our Eninistries. The only private benefit flowing from our purpose relates to the employment of the minister of Crumlin Evangelical Presbyterian Church. He is paid a salary advanced through the denomination's office. Fle is also paid the rates on his house together with the relevant portion of his telephone bill, and any other incidental expenses incurred in c2rying out his church duties. Much of his work 15 carried on from an otTicelsiudy in his own home. His telephone is provided as the contart number for the church, from which call5 are made oll behalf of the charity. He also provides hospitality in his home on a regular b&sis. Any expenses are incidental and necessary in the furtherance of the aims and work of the charity. and provide no problem for the other tnte¢s. The minister is not involved in detern]ining the level of contribution to such expenses. These are managed by the trustees in accordance with denominational policy. PUBLIC BENEFIT STATEMENr The Church has given careful considerdtion to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities ¢nt¢red into during the year have helped ro achieve the Church's objective and activities, as well as providing public benefit.
CRUlWtLIN EVANGELICAL PRESBYfEIUAN CHURCH TRUSTEES ANNUAL REPORT (eont'd) ACHIEVEMENTS AND PERFORMANCE Crnmlin Evangelical Presb>tterian Church exlsls to proclaim and advatice the Christian faith, in accordance with oui. subordinate standards= the We51minsteT Confession of Faith, and tbe ShorteT and Laroer Catechisms. We seek to do this to the benefit of all people in Ihe Crumlin area, and indeed globally through our links to mission partner5. The work of Crumlin Evangelical Presbyterian Church developed in varÈous ways throu .hout 2022. M05t iportantlY in our life as a church is the gathering for worship each Sunday. morning and evening. with our doors open for anyone in our community to come along and benefit from whal takes place. We were encouraged to see the attendances al our weekly services grow significantly throughoul the y¢aT, wiih Tjew peopl¢ from the immediate community and from further afield attending each week. In addition to this, our prayer meeting takes place on a Wednesday evening, and a number of other ministries function at other times during the week. They include a weekly toddler group attended by numerous families from the area, and also a children's Sunday School which meets before (he morning service each week during tenn time. On a monthly basis there is a Women's Bible Study, a Men's Group, and a Women's Meeiing. Over the Course of 2022 vaTiOUS mission organisations that we support were repTesented at our various meetings in order to provide an update on the work taking place. These visiialions included missionaries currently serving in Hungary> Israel, Poland, Moldov4 and South East Asia. Throughout the course of the year, four new members were welcomed into the church, and in September our new pastoral intern (Ethan Mccarter) began his role at the church, assisting wilh the ministry of the church in general but a150 launching a new youth ministy which over 30 children from the area have attended. In 202? Crumlin Evangelical Presbyterian ChuTch was able to proi'ide £37.000 to the central nd of the Evangelical Presbyterian church for the support of its ministers, as well as contributLng over £ I 1,000 to various Cbristian Missionary organisations. We are thankful that through all of the above means we were able to fulfil our aims as a charity in 2022. FINANCIAL REVIEW Total income of the congregation during the year was £118.015 compared to £53,645 in the previous year. The congTegation's main source of income is members. contributions through the Weekly Freewill Offering which increased from £41,902 itl 20? I to £47,81 O in ?022. In addition to this. during the year the church also received £35,000 from the Evangelical Presbyterian Church central fvnd from the sale of property to be used for general church fvnding and £15,718 from The Mackey Estate (Crumlin EPC) to covei the congregatiollal utklity, buildiThg and ground maintenance expenses. Total expenditure increased from £50,053 in 2021 to £84,441 in 2022. This increase is due to a combination of= increased contribiitions to the Evangelical Presbyterian Church central fimd. increased congregational utility, building and maintenance costs, Costs incurred in associ1¢ tion with the funding of an intern aT)d an increasc in the level of charitable donation5 funding. The trustees are satisfied ihat there are adequate funds in place to ensure that the Church can continue its activities and the fmallcial staternents for the year ended 31" December 202? can be signed off on a going concern basis.
CRUMLIN EVANGELICAL PRESBYTEIUAN CHURCH TRUSTEES ANNUAL REPORT (cont'd) STATEMENT OF TRUSTEES, REspof4siBILITIES The Trustees are Tesponsible for preparing the annual report and the financial statements of the congregation in accordance with applicable law and generally accepted accounting prartice. As the congregation's total income does not exceed £?50.000, The Trustees have elected under Section 64(3) of the Charities Act (Northern Ireland) 2008 to prepare a receipts and payment account and a statetnent of assets and liabilities. The Trustees are ie5ponsible for keeping adequate accounting records that are suffjcient to show and explain th¢ congregation's transactions 2nd disclose with reasonable ac¢ura¢y at any time its fmancial position. They are also responsible for safeguarding the assets of ihe cOngreglon and hence for taking reasonable steps for tlie prevention and detection of fraud and other irregularities. Approved at a rneeting on 22, February 2023 and Signed on behalf of tbe Trustees by.. Rev Andrew Miles Hambleton Mr David Noel Woolsey Trustee and minister Trustee
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH I report on the accounts of Crumlin Evang¢lical Presbyterian Church for the year ended 31" December 2022, which are set out on pages 6 to l O. Respective respoDsibilities of charity trustees 2nd exatniner As the charity's trnstees you are respon5Lble toi the prepardtlOD of the accounts in accordance with the ChaTlties Art (Northern Ireland) 2008. It is my Tesponsibility to= examine the accounts under section 65 of the Charities Act. follow the procedures laid down in the general Directions given by the Commission under sectioii 65(9)(b) of the Charities Act. state whether particular matters have come to my attention. Basi5 of independenl examiner's report I have examined your chaTity accounts as required under section 65 ofthe Charities Act and my exatnination was carried out in accordance with the general Direcisons given by the Charity Commission for Northern Ireland under section 65(9){b) of th¢ Charities A¢t, My examination included a review of the accounting records kepi by Ihe charity and a comparison of the accounts presented wtlh those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explallalions frotn you as charity trustees concerning any such matters. My role is to state whether any material matlers have come to my attention giving me cause to believe: l. That accounting records were not kepl in accordance with section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not Comply with the accounting requiiements of the Charities Act. 4. That there 15 rther 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 coDllection with following the Direthions of the Charity Commi55Lon for Northern Ireland, I have found no matters that Tequire drawing to your attention. James Gillespie (F.C.A.) Stevenson and Wilson 22-30 Broadway Avenue Ballyrnena BT43 7AA Chartered Accountant5 Date.. 22" February 2023
CRUMLllN EVANGELICAL PRESBYTERIAN CHURCH STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS IlND PAYMENTS ACCOUTr4TS) FOR THE YEAREIYDED 31ST DECEMBER 2022 Note Unrestricted Funds Restricted Funds Total 2022 Total 2021 Receipts Donations and legacies ChaTiiable activities Investtnent income Other income 109.870 60 7.355 718 12 117,225 778 12 51,085 1,970 590 To*al Receipts 109.930 8,085 118.015 53,645 Paymeuts Charitable activities Other expendittire 62,682 16,097 5,652 io 68,334 16,107 49,453 600 Total Payments 78,779 5,662 84,441 50,053 Net receipts 31,151 2,423 33,574 3,592 Transfers between funds 250 (250) Iyet m ovemeut ITJ fullds 31,401 2,173 33,574 3,592
CRUMLIN LVANGELICAL PRESBYTERIAN CHURCH STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECENIBER 2022 Unrestricted Funds Reslricted Funds TotAI Funds 2022 Total Fund5 2021 Funds ReconciliatRon- Note 9 Bank and cash at start of year Net movement itL tunds 4,341 31.401 4,341 33,574 749 3,592 2,173 Bank and cash at end of year 35,742 2,173 37,915 4,341 Bank, Cash and Investment Balances Bank current accounts and cash on hand 4.341 Other Assets Fixed Assets - Note 8 Church and hall builditig and contents Gift Aid receivable on donations 900,000 9,685 900,000 909,685 900,000 Liabilities 960 600 Approved at a meeting on 22ftd February 2023 and signed on behalf of the Trustees by.. /Hk la¢ Rev Andrew Mile5 Hambleton Mr Allister Lucas Trustee and minister Trnstee
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH NOTES TO THE ACCOUNTS 31ST DECEMBER 2022 ACCOUNTING POLICIES 13ASIS OF F1Tr4ANCIAL STATEMENTS As the total income of the congregation is less tban £250,000 the congregaiion have elecled in accordance with the provisions in The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 ro prepare its accounts on a receipts and payJnents basis. FUND ACCOUNTING Unresiricted ndS <1re income fisnds which are 10 be spent on the congregation's general purposes. Designated funds are general fui)ds set aside by the congregation for use in the future. Restricted funds comprise (a) incom¢ from endowrnents which is to be expended only on the restricted purpose5 intended by the donor and {b) revenue donations or grants for a specific congregational activkty intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned lo the individual funds on an average balance basis. DONATIONS AND LEGACLES Unrestricted Funds Restricted Funds Total 2022 Total 2021 Recorded giving: Loose collections Donations and gifts GiftAid 1.379 98,806 9,685 721 6,634 2,100 105,440 9,685 3,092 42,297 5,696 109,870 7,355 117,225 51,085 CHARITABLE ACTIVITIES Unrestricted Funds Restricted 'unds Total 2022 Total 2021 Charitable aGtiviti¢s - publications Charitable a¢tivities - other 60 60 718 718 1,970 60 718 778 1,970
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH NOTES TO THE ACCOUIYTS (cont'd) INVESTMENT INCOME Unrestricted Funds Restricted Funds Total 2022 Total 2021 Interest received 12 12 12 12 OTHER INCOME Unrcstricted Fund5 Restricted Funds Total 20?2 Total 2021 Sundry income 590 590 CIL4RITABLE ACTMTIES Unrestricted Funds Reslricted Funds Total 2022 Total 2021 Ministry and support slaff costs General assessment Evenls and catering expenses Stationery and leaching materials Donations to missions and charities Congregation running costs 10.352 39.578 84 246 11,515 907 3,858 14,210 39,578 116 444 12,284 1,702 35,000 2,102 32 198 769 795 8,822 3,529 5.052 68,334 49,453 OTHER EXPENDITURE Unrestricted Funds Re5tricled Funds Total 2022 Total 2021 Governance costs Repairs and maintenance Utilities 610 9,237 6,250 io 620 9,237 6250 600 16,097 io 16,107 600
CRUMLIN EVIINGELICAL PRESBYfERIAIY CHURCH NOTES TO THE ACCOU]NTS (cont'd) FIXED ASSETS The congregation owns the Church building and Church hall situated at 9 Lurgan Road. Crumlin, County Antrim and the as50CLated fixtures, tittings and equipment in all of these buildings. Details of historical costs prior are not available and the buildings have been included ill the statement of assets and liabilities at deemed costs as estimated by the church elders. No depreciation has been provided on these assets as the Current estim&ted residual value is not less than the carrying value and the remaining usefvl life CUfTently exceeds 50 years. This is reviewed on an annual basis by the Trust¢¢s. From I" January 2022 any fixed &s5ets purchased for use by the charity will be capilali5ed if they can be uged for more than one year and cost at least £2,500. They are valued at C051 OT, if gifted, at the value lo the charity on receipt. The Trustees have agreed that any fixed asset addition with a value of less than £2.500 does noi need to be shown as an asset and will simply be writtetL off as expenditure in the year of purchase: Depreciation is calculated on all tangible fixed assets other than freehold land. so as to write off the cost, or valuation of tangible fi¥ed assets less their estitnated residual valu¢s, on a straight-line basis over the expected useful economic lives of the assets concerned. FUNDS RECONCILIATION Fund Balance t I. Jan 22 Transfer between funds Balance at 31. Dec 22 Receipts Payment Surplu5 Unrestricted Funds General account 4,341 109.930 78,779 31,151 250 35,742 4,341 109,930 78.779 31,151 250 35,742 Restricted Fund3 General account Sunday School account Mother and Toddlers account Women's Meeting account 4,598 858 957 1,672 4,598 68 641 355 790 316 1,317 (150) 640 316 1,217 (100) 8,085 5,662 2,423 (250) 2,173 Total 4a41 118,015 84,441 33,574 37,915 10. RELATED PARTY TRANSACTIOIYS Included in receipts is £15,718 received from The Mackey Estate (Crumlin EPC) to cover the congregational utility, building and maintenance expenses. Both charities have common trustees. The church paid expenses of £1,165 relating to the rates of the minister'5 hoTne and an element of his telephone bills. No trustee5 received any remuneration for their role as a trustee or any re-imbursement of expenscs during the year. The minffister is an employee of the Evangelical Presbyterian Church which is a separaie charity. The church pays an assessment to the Evangelical Presbirterian Church for the ministeT. io