CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH Trustees Annual Report and Financial Statements for the year ended 31 December 2024 Registered Charity in Northern Ireland (NIC 105790)
CRUMLIN EVANGELJCAL PRESBYTERIAN CHURCH TRUSTEES ANNUAL REPORT The Trustees pr¢sent their Annual Report and Financial Stateinents for the yeaT ended 3 I, December 2024, including a Statement of Assets and Ltabi lities as at that date. REFERENCE AND ADMINISTRATIVE DETAIL.S Crumlin Evangelical PreSberlan Church Address: 9 Lurgan Road. Crumlin, County Antrim. BT29 4QA. Registered Charity in Northern Ireland (N IC 105790). CHARITY TRUSTEES The Charity Trustees who served during the )ear or who were trustees at ihe dale of this report were: Rev Andrew Miles Hambleton Mr t)avid Noel Woosley Mr Alli5ter Lucas PRINCIPLE OFFICE BEARERS Minister.. Rev Andrew Miles Hambleton Treasurer., Mr Allister Lucas INDEPENDENT EXAMINER Mr James Gillespie, Stevenson and Wilson, 22-30 Broadway Avenue, Ballymena. BT43 7AA.
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH TRUSTELS ANNUAL REPORT (cont'd) STRUCTURE AND IKANAGEMENT th The governing document of the charity is a trust deed. The latest copy of the trust deed was signed on 8 September 2016. Within Evangelical Presbyterian Church polity the elders carry the responsibility of providing leadership to the church. The elders together make decisions about the runnin&J of the church. On a day-to-day basis The minister would be in operational control, but in consultation with the r¢st of the elders. The elders are the Trust¢¢s of the church. New elders are chosen by means of elections, a5 and when there is need for addiiional elders. OT ivhen it becomes appareni that there al-e those within the congregation with suitable (pifts in line wilh the biblical requirements for eldei's. All the meI)Ibers of the church can vole in this election lo appoint the eldei-s. DESCRIPTION AND PURPOSE Th¢ charitable purpose of Crnmlin Evangelical Presbyterian Church is il)e advancement of reli&Fion. ACTIVITIES AND OBJECTIVES In accordance with the general purpose of advancing religion, Crumlin Evangelical Presbyterian Church seeks to communicate to all in the local community and furth¢r afield the messaLie of the gospel of OUT Lord Jesus Christ as the chief means of benefitting the lives of men, women, boys and gftrls both in this world and the hereafter. This gives assurance of well-being by increasing hop¢ and potential for the fiilure- contribules lo ihe building up of ch&1racter; reduces Ihe attraction of harmful habits and pursuits. and encourages participation in benefiuial activities. Benefits from the provision of opportLEnities for public worship are the fruits of Christian fellowship and social i(traCtiOn. These are evidenced by appreciation of moral, spiritual and social benefits received from instruction, help, and support given in times of need in lives and families. Thi5 15 eqiially true of support from the church for Tnissionary activilies abroad. Those who havc bcnefittcd show development in character and relationships, and become b¢tler motivated and better equipped to help other5. With nonnal precaulioi)s and slalulory prolLLlion policies beii)&y iinplemented in our activities we have no evidence of any harni arising frorn the pursult of our policies. Church members and adherents. and the general public iti the Crumlin area ar¢ the immediate beneficiaries, while those further afield aT)d in other countries also receive much benefit from our ministries. The only private benefit flowing from our purpose relates to the employment of the minister of Cruinlin EV]gelical PrcsbylLridn ChurLlI. He is paid a salary advanced through the denomination's office. He is also paid the rates on his house together with the relevant portioii of his teleplioi)L' bill, arid dny i>thLr inLidintAI expenses incurred in rarrying oul. his churcl) duties. Much of his work 15 carried on trom an olticelsludy in hi5 own home. His telephone is provided as the contact number for the church, from which calls are rnade on behalf of the charity. He also provides hospitality in his home on a rebFular basis. Any expenses are incidental and necessary in the furtlierance of the aims and work of the charity, and provide no problem for the other trustees. The minister is not involved in detemiining the level of contribution to such expenses. These are managed by the trustees in Hccordance with denominational policy. PUBLIC BENEFIT STATEMENT The Church has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Church's objective and activities, as well as providing public benefit.
CRUMLIN EVA]YGELICAL PRESBYTEIUAN CHURCH TRUSTEES ANNUAL REPORT (cont'd) ACHIEVEMENTS AND PERFORMANCE Crnmlin 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 io the beiiefit of all people in the Crumlin area, and indeed globally througyh our links to mission pailners. The work of Crum lin Evangelical Presbyterian Church continued throughout 2024. Tlie central focus of our life as a chui-ch is the gyathering for worship each Sunday, both morningi and evening. We welcome aiiyone from our immediate cummunity in Crumlin and beyond to conie along and benefit from what takes place as we gather tor our services. Throughout the Course of the year, nine new members were added to the church, two weddings took place, alon&? with one funeral of a cl)urch member. Our regular prayer IMeeting takes place on a Wednesday eveningj, and a number of oiher ministries function at other times during the week. They include a weekly toddler group attended by numerous families from the area: a Thursday evening youth ministry foryoung people in the community, and also a children's Sunday School which meets before the morning service each week during term time. On a monthly basis th¢re is a Women's Bible Study, a Men'5 Group, and a Women's Meeting. During the Summer, we also held a Holiday Bible Club for children in our community. Over the course of 2024 a number of mission organisations that we support were represented al our various meetings in order to provide an update on the work taking, place. "fhese visilaiions included repi'esentativ¢s froin SOWERS Ministry (India), Daylighr Christian Prison Trust (UK), Dumisani Theological Institute (South Africa), Marnnatha Bible College (India). and a couple known to us who were moving 10 work in North Africa. In 2024 Crumlin Evangelical Presbyterian Church was able to provide £39,545 to the central fund of the Evangelical Presbyterian church for the support of its ministers, as well as contributing £13,500 to various Christian Missionary orgIlsatIOns. We are thatLkful thai through al l of the above means we were able to lfIl our aims as a charity in 2024. FINAf4CIAL REVIEW Total income of the congregation during the year was £84,317 compared to £92,363 in the previous year. The congregation's main source of income is members, contribution5 through the Weekly Fi-eewill Offering which decreased from £46,196 in 2023 to £46,177 in 20?4. The amountg received from The Mackey Estate (Crumlin EPC} to cover the congregational utility, building and ground maintenance expenses and coniribuie towards the church's donations ouardS d¢crcas¢d from £30.415 ii) 2023 lo £?1,181 in 20?4. Total expenditure decreased from £103,647 in 2023 to £96:696 in 20?4. This decrease is rnainly due to decreased building and maintenance costs during the 2024 year. The trustee5 are satisfied that there are adequate funds in place to ¢nsure that the Church can continue its activities and the financial statements for the year ended 3151 December 2024 can be signed off on a goingtr concern basis.
CRUMLIN EVANGELICAL PRESB YTERIAN CHURCH TRUSTEES ANNUAL REPORT (collt'd) STA TEMENT OF TRUSTEES, RESPONSIBILITIES The Trustee5 are responsible for preparing the annual report and the tinancial statements of the congregation in accordance with applicable law and generally accepted accounting practice. As th¢ congregation's total income does not exceed £250,000. The Trustees have elected under Section 64(3) of the Charities Act (NortheTn Ireland) 2008 to prepare a receipts and paymeiit account and a statement of assets and liabilities. The T]Stee$ are responsible for keeping adequate accounting records that are sufficient to show and explain the corigJiLg(Ition's rran5actions and disclose with reasonabl¢ accuracy at any time its fit]ancial posiiion. They are also responsible for saf¢guardillg the as5et5 of the congregation and hence for taking I'easonable steps for the prevention and detection of fraud and other irregulai-ities. Approv¢d at a meeting on 151h September 2025 and signed on behalf of the 'l'wstees by: Rev Andrew Miles Hambleton Mr David Noel Woolsey Trustee and Iminister Trustee
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH I report on tlie accounts of Crumlin Evangelieal Presbvterian Church for ihe year ended 31, DeceTnber 2024, which are set out on pages 6 to 10. Re5peetive responsbbilitie5 of charity trustees and exam iner As the charity s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is niy responsibility to- exarnine the accounts under section 65 of the Charities Act. follow the procedures laid down in the Lyeneral Directions givell by the Commission under section 65(9)(b) of the Charities Act. state whether particular matters have come to my attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and my examination wa5 carried oiit in accordance wilh the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. My examuiation included a review of tlie accounting records kept by the charity and a coimparison of the accounts presented with those records. It a150 included consideralion of ¢iny unusiial items or dFsclosures in the accounts, and seekiii¥ explanations froin you as charity trustees concerning any such matters. My role is to state whether any material Inalters have come to my aiiention giving me cause to believe.. l. That accounting records were not kept in accordance with section 63 of the Charities Act. 2. Thai the accounts do not accord with those accounting record5. 3. That the accounts do not comply with the accounting requirements of the Charities Act. 4. That there is fvrther information needed for a proper understanding of the accounts lo be reached. Independent exxminer's statement I have coinpleted my examination and have no concerns in re%pect ot the matters ( l ) to {4) listed above and. in connection with following the Directions nf the Charity Commission for Northern Ireland, I have found iio matters that require drawingi to your attention. James Gillespie (F.C.A.) Stevenson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA Chartered Accountants Date.. 15 September 2025
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH STATEMKIYT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTS) FOR THE YEAR ENDED 31ST DECEMBER 2024 Note Uorestricted Funds Restricted Fund5 Total 2024 Total 2023 Receipt5 Donations and legacies Charitable activities Investment income Oiher iiiCOTne 74.746 60 8.987 509 83,733 569 15 91,612 69 669 Total Rec¢iptS 74,806 9.511 92,363 Payments CharitablL activities Other expenditure 69,911 17,197 9.588 79,499 17,197 71,672 31,975 Total Payments 87,108 9,588 96.696 103,647 Nei receipt(paYments) (12,302) (77) (12,379) (11,284) Transfers between funds 33 (33) Net movement in funds (12,269) (110) (12,379) (11,284)
CRUMLIN EVANGELICAL PRLSBYTERIAN CHURCH STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2024 Unrestricted Funds Restricted Funds Total Funds 2024 Total Funds 2023 Funds Reconciliation- Note 9 Baiik and cash at start of year Net movement in funds 25,001 (12.269) 1,630 (I 10) 26,631 (12,379) 37,915 {11,284) Bank and cash at end of year 12.732 1,520 14,252 26,631 Bank, Cash and Investment Balances Bank CUiTent accounts and cash on hand 14,252 26,631 Other Asset5 Fixed Assets- Note 8 Church and hall building and contents Gift Aid receivable on donations 3,012,i77 8.000 2,916.144 8,008 3,020,377 2.924.152 Liabililies 1.020 990 Appi'oved at a m¢etin&y on 15, Septeiiiber 2025 and signed on behalf of the Trustees by: Rev Andrew Miles Hambleton Mr Allister Lucas Trustee and minister Trustee
CRUMLIN EVANGELICAL PRESBYTERIIIN CHURCH NOTES TO THE ACCOUNTS 31ST DLCEMBER 2024 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is les5 than £250,000 the congregation have elected in accordance with the provisions ill The Charities (Accounts and Reports) Regulations (Northem Ireland) 2015 to prepare its accounts on a r¢ceipis and payments basis. FUND ACCOUNTIIYG Unresiricted funds are income funds which are to be spent on the congregation's bJeneral purposes. Designated tunds are general funds set aside by the congregation t-or use in the future. Restricted funds comprise (a) income frorn endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or gyranls toi. a specific congregalional activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. DONATIONS AND LEGACIES Unrestricted Funds Restricted Funds Total 2023 2024 Recorded givin%: Loose collections Doiiations and gifts Gift Aid 3,034 63,568 8,144 487 8,500 3,521 72,068 8,144 3,032 79,205 9,375 74.746 8,987 83,733 91,612 CHARITABLE ACTJVA TIES Unrestricted Funds Restricted 'unds Total 2024 Total 2023 Charitable activities - publications Ckiaritablc activili¢s - othLr 60 60 69 509 60 509 569 69
CRUMLIN EVANGELICAL PRESBYfERIAN CHURCH NOTES TO THE ACCOUNTS (cont?d) INVESTMENT INCOME Unrestricted Funds Reslricted Funds Total 2024 Total 2023 Interest received 15 15 OTHER INCOME Unrestricted Fund5 Re.strlcted Fil nds Total 2n24 Total 2023 Sundry income 669 669 CHARITABLE ACTIVITIES Unrestrieted Funds Re.8lricted Fil nds Tot#1 2024 Total 2023 Ministy and support Staff costs General assessn)ent Events and catering expenses Stationery and teachiiig materials Donations to missions aiid charities Congregation running) cost5 14,995 39.530 2,744 203 13.071 1,129 42,?69 167 609 14,130 1,093 42,269 197 794 21,770 2,826 30 185 7,640 1,733 69,911 9,588 79,499 71,672 OTHER EXPENDITURE Unrestrieted Funds Restricted Funds Total 2024 Total 2023 Governance costs Repairs and maintenance Utilities 1,015 9,619 6,563 1,015 9,619 6,563 960 24,301 6,714 17,197 17,197 31,975
CRUMLIN EVANGELICAL PRESBYTERIAN CHURCH 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 fixtures, fittinuys and equipment in all of these building5. All of the above assets are inclllded in Lhe Statement of Assets and Liabilities at their current insurance valuation. Historically these were included in the Statement of Assets and I,iabilit&es at deemed cost, as estimated by th¢ church elders. Any fixed assets purchased for use by the ¢harily have been capitalised if they can be used for more than one year and cost at least £2,500. They are valued at cost or, if gifted, at the value to the charity on receipt. The Trustees have agreed that any fixed &ssei addition with a value of less than £2,500 does not need lo be shown as an asset and will simply be written off as expenditure n the year of purchase. 'rhis is reviewed on an annual basis by the Trustees. FUNDS RECONCJLIA TIO Fund Balance ul I. Jan 24 Transt'er betwee runds Balance al 311¢ Dee 24 Siirplus I (deficit) Recelpts Payment Unrestricted Funds General account 25,001 74,806 (87,108) (12,302) 33 12,732 25,001 74,806 (87,108) (12,302) 33 12,732 Restricted Funds General account Sunday School account Mother and Toddlers account Women'5 Meeting accounl 8,500 (8,752) (252) 252 (285) 285 227 1,118 6?5 386 (539) (297) 86 89 313 1,207 1,630 9,511 (9,588) {77) (33) 1,520 Tot21 26,631 84,317 (90,696) (12J79) 14,252 io. RELATED PARTY TRANSACTIOLNS Included in receipts is £21.18 I received from The Mackey Estate (Crumlin EPC) to cover the congregational utility, building and maintenance expeT)ses, and to contribute towards the church, s donations outwards. Both charities have common trustees. Th¢ church paid expenses ot'£ 1,118 relating to the rates of the minister's home and an element of his telephone bills. No trustees received any remuneration for their role as a irustee or any re-imbursement of expenses during tbe year. The minister is an employee of the Evangelical Presbyterian Church which is a separate charity. The church pays an asse55menÈ to th¢ EvanLielical Presbyterian Church for the minister. 10