CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH Trustees Annual Report and Financial Statements for the year ended 31 December 2023 Registered Charity in Norlhern Ireland (NIC 105790)
CRUMLIN EVANGELICAL PRESBYTERLIN CHURCH TRUSTEES ANNUAL REPORT The Tnjstees Present tbeir Annual Report and FiTJancial Statements for the year ended 31" December 2023. including a Statement of Assets and Liabilities as at that date. REFERENCE AND ADMINIST114TIVE DETAILS Crumlin Evangelical Presbyterian Church Address.. 9 Lurgan Road, Crumlin. County Antrim. BTr9 4QA. R¢gist¢red Charity in North¢rn Ir¢laDd INIC 105790). CHARITY TRUSTEES The Charity Trustees who served during ihe year or who were trustees at the date ot this report were: Rev Andrew Mile5 HaTnbleton Mr David Noel Woosley Mr Allister Lucas PRINCIPI.E OFFICE BEARF.RS Minist¢r.' Rev Andrew Miles Hamblelon Treasurer.. Mr Allister Lucas IIYDEPENDENT EXAMINER Mr Jame5 Gillespie. Stevenson and Wilson. 22-30, Broadway Avenue, Ballymena. BT43 7AA.
CRUMLIIN EVANGELICAL PRESBYTERIAN CHURCH TRUSTEES ANNUAL REPORT {cont'd) STRUCTURE AND MANAGEMENT Ih The governing document of the charity is a trust deed. The latest copy of the trust deed was signed on 8 September 2016. Within Presbyterian Church polity the elders cany the responsibility of providing leadership lo the church. The elders together make decisions about the running of the church. On a daY-ldaY basis the minister would be in operational control. but in consultation with the rest of the elders. The elders are the Trnstees of the church. New elder5 aTe chosen by means of elections, as and when there is need for additional elders. or when li becomes apparent rhat there are those within the congregation with suitable gifts in line with the biblical requirements for elders. All the members ol the church can vote in this ele.ction to appoini the elders. DESCRIFYION AND PURPOSE The charitable purpose of Crumlin Evangelical Presbyterian Church is the advancement of religion. ACTIVITIES AND OIIJF.CTIVE In accordance with the gyeneral purpose of advancing religion. Crumlin Evangelical Presbyterian Church seeks to ommunicate lo all in the local community and further afield the message of rhe gospel of our Lord Jesus Christ as the chief mean5 of benefitting the lives of men, women. boys and girls boih in ihis World and Ihe h¢r¢aft¢r. This gives assurance of well-being by increasing hope and potential for the fijture; contributes to the building) yp of character; reduces the attraction of harmtul habits and pursuits- and encourdnes participation in beneficial activities. Benefils from the provision of oppormniiies for public worship are the fruits of Christian fellowship and social interaction. These are evidenced by appreciation of moral, spiritual and social benefits received from instrnction, help. and support given in times of need in lives and families. This is equally true of support from the church for missionary aclivities abroad. Those who have benefitted show development in character and relaiionships, and become bertcr motivated and better equipped to help others. With nonnal precautions and statutory protection policies being implemenled in our activi11¢5 we have no evidence of any hami arising from the pursuit of our policies. Church members and adherents, and ihe general public in the Crumlin area are the immediate ben¢ficiarAes, while those fvrther afield and in other countries also receive much benefit from our miriistries. 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 denominalion's oifice. He is also paid the rates on his house together wilh the relevant portion of his telephone bill. and any other incidental expenses incurred in carrying oui his church duties. Much of his work- is caryied on from an offtcelstudy in his own home. Hi5 telephon¢ is provided as the contact number for the church. from wbich ¢a115 are made on behalf of the charity. He also provides hospitality in his home on a regular basis. Any expenses are incidental and necessary in the furtherance of the aims and work of the Charity, and pn)vide no problem for the other truslces. The minislLr 15 nol InvolvL in dcicm)ining the level of contribution to such expenses. These are managed by the trustees in accordance with denominational policy. PUBLIC BENEFIT STATEMENT The Church has given careful consideralion to the Charilj. Commission for Northern Ireland's guidance on public benefit to ensure that the a¢tivitie5 enteied into during the year have helped to achieve the Chur¢h'5 objective and activities, as well as providing public benefit.
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFOR1.4]sCE Crumlin Evangelical Presbyterian Church exists to proclaim and advance the Christian faith, in accordance with our subordinate standards.. the Westminster Confession of Faith, and the Shorter and Larger Catechisms. We seek to do this to the benefiT of all people in the Crnmlin area, 2nd indeed globally through our links to mission partners. The WOTk of Crumlin Evangelical Presbyterian Cburch continued throughout 2023. The central focus of our life as a church is the gath¢ring for worship each Sunday. both morning and el'ening. We welcome anyone from our immediate community in Crumlin and be)'ond to come along and benefit from what tskes place as we gather for our services. We were encouraged to see the attendances al our weekly servlces continue io grow in 2023. Throughout the year, Ihree baptisms took place. and three new members were added 10 the church. In addition to this, our prayer meeting takes place on a Wednesda! eveningy, and a number of other ministries fijnction at other times during the week. They include a weeklv toddler group attended by numeTOUS families frorn the area, a Thursday evenin& youth tninislry, and a150 a children's Sunday School which meets before the morning service each week during temi lime. On a monthly basis there is a Women's Bible Srudy, a Men's Group, and a Women's Meeting. In May, we held a weekend away as a church family at Castlewellan Castle. hearing a series of talks on the book of Genesis. Over ihe course of 2023 various mission organisations that we suppon were represented at our various meetings in order lo provide an update on the work taking place. These visilalions included representatives trom Equipped Sweden, African Christian Textbooks, London City Mission, and European Mission Fellowship. In 20?3 Crumlin Evangelical PresbyteTian Church was able to provide £37,450 to the central fund of the Evangelical Presbyterian church for the support of its ministers, as well as contributing over £12,000 to various Christian Missionary organisations. We are thankful that through all of the above means we were able to lfIl our aims a5 a charity in 2023. FINANCIAL RKVIF.W Total income of the congregation during the year was £92.363 compared lo £118,015 in the previous year. The congregation'5 main source of income is members. contributions through the Weekly Freewill Oftering which decreased from £47,81 O in 2022 10 £46.196 in 2023. The amounts received from The Mack-ey Estate (Crumlin EPC) to cover the ongregational utility, building and ground maintenance expenses increascd from £15.718 in 2022 10 £30,415 in ?093. During the 2022 year the church also received £35,000 from the Evangelical Presbyterian Church central fund from the sale of property to be used for general church funding. Total expenditure increascd from £84,441 in 2022 to £103.647 in 2023. This incre&se is mainly due lo increased building and maintenance cost5 during the *0!3 year. The trustees are Satisfied that there are adequate funds in place to ensure that the Church can continue its activities and the [anCIal statements for the year ended 31" December 2023 can be sAgned off on a going concern basis.
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH TRUSTEES ANNUAL REPORT {cont'd) STATEMENT OF TRUSTEES, RESPOIYSIBILITIES The Trustees are responsible for preparing the annual report and the fancIal statements of the congregation in accordance with applicable law and generally accepted accounting pracrice. As the congregation's total income does not exceed £250,000. The Truslees have elected under Section fvi(3) of the Charities Act (Northern Ireland) 2008 10 prepare a receipts and payment account and a statevnent of assets and liabilittes. The Trustee5 are responsible for keeping adequate accounting records that are sufficienl to show and explain the congregation's transactions and disclose with reasonable accuracy ai any time its fmancial position. They are also responsible for safeouarding the assets of the congregation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved at a meeting on 2 l%t February 2024 and signed on behalf of the Trustees by.. Rev Andrew Miles Hambleton Mr David Noel Woolsey Trustee and minisier Tntee
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CRUMLIN VANGELICAL PRESBYTERI CHURCH I report on the accounts of Cnunlin Evangelical Presbyterian Church for the year ended 31" December 2023, which are set out on pages 6 10 10. Respective responsibilities of charity trnstees and examiD¢r As the charity's Iruste¢s you are responsible for the prepardlion of the account5 in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to: exarnine the accounts under sedion 65 of ihe Charities Acl. follow the procedures laid down in the general Directions given by the Commtssion under section 65(9){b} of the Charities Act. state whether particular matters have come to my attention. Bgsig of independenl exAminer's reporl I have examined your charity accounts as requtred under seciion 65 of ihe Charities Act and my examination was carried out in accordance wilh the general Directions given by the Chariry Commission for Northern Ireland under secrion 65(9)(b) of the Charities Act. My examination included a review of the accounting record5 kept by th¢ Charity and a comparison of the accounts presented with those records. li also included con5ideralion ol" any unusual items or disclosures in the acuounts. and seeking explanations from you as chariry Irusiees conceming any such tnatter5. My role is to state wheiher any material matters have corne lo my attention giving me cause to believe.. l. That accouniing records were not kepl in accordance with section 63 ofthe Charities Acr. 2. That the accounts do noi accord with those a¢counling records. 3. That ihe accounts do not comply with the accounting requirements of the Charilies Act. 4. That there is further inforniation needed for a proper understanding of ihe accounts lo 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 Northern Ireland. I have found no matter5 that require drawing to your attenlion. James Gillespie {F.C.A.) Steven50n and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Accountants Date: 21 st February 2024
CRUMLIN EVA]YGELICAL PRESBYTERIAN CHURCH STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYIIqENTS ACCOUNTS) FOR THE YEAR EIYDED 31ST DECEMBER 2023 Note Unrestricted Funds Restritted Funds Total 2023 Total 2022 Receipt5 Donations and legacies Charitable activities Investment income Other income 89,179 2,433 91,612 69 13 669 117,225 778 12 13 600 69 Total Receipts 89,317 3,046 92,363 118,015 Payments CharitublL' activities Other expenditure 68.382 31.975 3.290 71,672 31,975 68.334 16.107 Total Payments l (K).357 3.290 10),647 84.441 Net receiptsl(payments) (11,040) (244) (11.284) 33.574 Transfers between funds ?99 (?99) Net movement in funds (10,741) (543) (11.284) 33,574
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH STATEMENT OF ASSETS AND LIABILrriES AS AT 31ST DECEMBER 2023 Unrestricted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Funds Reconciliation - Note 9 Bank and cash at start of year Net movement in funds 35,742 (10,741) 2,173 (543) 37,915 (11,284) 4,341 33,574 Bank and cash at end of year 25.001 1,630 26,631 37,915 Bank, Cash and Investment Balances Bank current accounts and c35h on hand 26,631 37,915 Other Assets Fixed Assets- Note 8 Church and hall building and content5 Gift Aid receivable on donations 2,916,144 8,008 900,000 9,685 2.924,152 909.685 Llabilities 990 960 Approved at a meeting on 21 February 2024 and signed on behalf of the Trustees by.. IhlLLU Rev Andrew Miles Harnbleton Mr A Ilister Lucas Trustee and minister Trustee
CRUMLIN EVANGELICAL PRESBERIAN CHURCH NOTES TO THE ACCOUNTS 31ST DECEIVIBER 2023 ACCOUNTING POLICIES BASIS OF FIIYANCIAL STATEMENTS As the total income of the congregation is less than £?S0,000 the congregation have elected in aecordance with the provisions in The Charities (Accounts and Reports) RegulatlOTIS (Northern Ireland) 2015 to prepare ils accounts on a receipts and payments ba51S. FUND ACCOUNTING Unrestricted funds are income thnds which are lo be speni on the Congregation's general purposes. D¢signated funds are general funds set aside by the congregation for use in Ihe future. Restricted funds comprise (a} income froTn endowments which 15 to be expended only on the restricled puiposes intended by the donor and (b) revenue donations or grants for a specific conoregational activity intended by the donor. Where these funds have unspent balances, inierest on their pooled invesimeni is apportioned to the individual funds on an average balance basis. DONATIONS AND LEGACIES Unrestricted Funds Restricled Funds Total 2023 Totsl 2022 Recorded giving: Loose collections Donations and gifts Gift Aid 2,599 77,?05 9,375 433 2,000 3.032 79.?05 9,375 2.100 105,440 9.685 89,179 2,433 91,612 117,225 CHARITABLE ACTIVITIES Unrestricted Funds Restricted Funds Total 20•3 Total 2022 Charitable activtties - publications Charitable activities - other 69 69 60 718 69 69 778
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH NOTES TO THE ACCOUNTS (cont'd) I]YVESTMENT INCOME Unrestricted Funds Restricted Funds Tolal 2023 Tolal 2022 nterest received 13 12 13 13 12 OTHER INCOME Unreslricted Funds Restricted Funds Total 2023 Total 2022 Sundry income 69 600 669 69 600 669 CHARITABLE ACTIVITIES Unr¢slricted Funds Restricted Funds Total 2023 Total 2022 Ministry and support staff costs General assessment Events and catering expenses Stationery and teaching Tnaterials Donations to nii55ions and charities Congregation runninbF costs 14,890 39,530 ?08 105 14,995 39,530 2.744 203 13,071 1,129 14,210 39,578 116 444 12,284 1,702 2,536 203 12,910 844 285 68.382 3,290 71,672 68,334 OTHER EXPEIYDITURE Unrestricted Funds Restricted Funds Total 2023 Total 2022 Governance costs Repairs and maintenance Utiltties 960 24,301 6,714 960 24,301 6,714 620 9,237 6,250 31,975 31,975 16,107
CRUIVILIN EVANGELICAL PRESBYTERIAN CItURCH NOTES TO THE ACCOUNTS (cont'd) FIXED ASSETS The congregation owns the Church building and Church Hall situated at 9 Lurgan Road, Crumlin, County Antrim and the associated fijmires, fittings and equipment in all of these buildings. All of the above assets are included in the Statement of Assets and Liabililies ai their current insurdnce valuation. Historically these were included in the StateTnent of Assets and Liabiliiies at deemed cosL as estimated by the church elder5. Any fixed assets purchased for use by the charity have been capitalised if ihey can be used for more than one year and cost at least £2,500. They are valued at cost or. Af gifted, at the value to the charity on receipt. The Trustees have agreed ihat any fixed asset addition with a value of less than £2,500 doe5 not need to be shown as an asset and will simply be written off as expenditure in the year of purchase, This is reviewed on an annual basis by the Trustees. FUNDS RECONCILIATION Fund Balance a¢ I Jan 23 Transfer between funds Balance at 31, Dee 23 Surplus I (deficit) Receipts Payment Unrestricted Funds General account 35,742 89,317 {100,357) (11,040) 299 25.001 35,742 89J17 (IOOJ57) (11,040) 299 25,001 Restricted Funds General account Sunday School account Mother and Toddlers account Women's Meeting account 2.600 88 (2,501) (443) 99 (355) (99) 640 316 ,217 285 227 (100) (100) 347 (346) 2,173 3,046 (3290) {244) (299) 1,630 Total 37,915 92,363 (l a3,647) {11,284) 26,631 io. RELATED PARTY TRANSACTIONS Included in receipts is £30.415 received from The Mackey Estate (Crumlin EPC) to cover the congregational utility, building and maintenance expenses. Both charilies have common trustees. The church paid expenses of £1,261 relating to the rates of the rninister'5 home and an element of his telephone bills. No trnstees received any remuneration for their role as a trustee or any re-imbursement of expenses during the year. The minister is an employee of the Evangelical Presbyterian Church which is a separate charity. The church pays an assessmenl to the Evangelical Presbyterian Church for the minister. 10