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2023-06-30-accounts

Company registration number: NI631949 Charity registration number: NIC105985

Village Church Belfast

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 30 June 2023

TB Millar & Co 6 Doagh Road Ballyclare Co Antrim BT39 9BG

Village Church Belfast

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17

Village Church Belfast

Reference and Administrative Details

Trustees Jonathan Parks Thomas McConaghie Nicholas Wright Company Registration Number NI631949 Charity Registration Number NIC105985 Principal Office 25 Upper Newtownards Road Belfast BT4 3HT The charity is incorporated in Northern Ireland. Independent Examiner TB Millar & Co 6 Doagh Road Ballyclare Co Antrim BT39 9BG Bankers Santander Bridle Road Bootle Merseyside L30 4GB

Page 1

Village Church Belfast

Trustees' Report

The Trustees present their report and the financial statements of the church for the year ended 30 June 2023. The Trustees confirm that they comply with the requirements of the Charities Act (Northern Ireland) 2008, The Charities (Annual Return) Regulations (Northern Ireland) 2015, The Charities (Annual Return) Regulations (Northern Ireland) 2015 and Accounting and Reporting by Charities: Statement of Recommended Practice which applies to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

The Trustees

The Trustees who served the church during the year were as follows:

Thomas McConaghie

Nick Wright

Jonathan Parks

Structure, Governance & Management

Village Church Belfast is governed by their Constitution.

The Trustees are responsible for the overall governance of the church. The number of Trustees shall not be less than three, nor more than seven.

Statement of compliance

In setting our activities and planning our activities for the year the trustees have given careful consideration to the Charity Commission for Northern Ireland’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries.

Purposes

The purpose of this church shall be to glorify God; it will be a community of Christ followers who understand that the city and their spheres of influence are their mission field. They will be trained and equipped to be faithful disciples of Jesus, and to live out the Gospel for the sake of God’s glory.

Activities

Summary activities

Weekly Sunday services, children’s programmes, weekly home group gatherings, prayer & worship evenings, men’s and women’s events, community clean up days, monthly leadership development, building use for community events, mum & tots group, religious holiday events like carol services, easter events, etc, partnership with Walkway Community Centre.

Page 2

Village Church Belfast

Trustees' Report

Beneficiaries

The charity’s beneficiaries are:

Members

Members families

Those connected with the church

The local community

The general public

Private benefit

A private benefit of the work is the financially supported pastor which is incidental and necessary to the continued work of the church.

Public benefit

The purposes of Village Church Belfast are:

The advancement of the Christian faith in accordance with the declaration of faith set out in a Schedule to the Articles. The direct benefits flowing from this purpose include the facilitation of regular public worship, that provides for the spiritual wellbeing of society; the training and equipping of people in their Christian faith. These benefits can be demonstrated through weekly meetings to present the teachings of the bible and the provision of opportunities for Christian response including but not limited to prayer and worship. These benefits are demonstrated by the members of the public who choose to attend our weekly worship gatherings, events and training days and the feedback they provide.

To promote and fulfil such other charitable purposes beneficial to the community in Belfast, Ireland the United Kingdom and such other parts of the world as the directors may from time to time think fit. The direct benefits flowing from this purpose include working with the local people of Bloomfield and Ballymacarret in dealing with issues of addiction, sexual exploitation and sectarianism; through the teaching provided at services and events held at the church building; and the financial support of charities working to alleviate those in poverty. These benefits are demonstrated by the presence of members of the public choosing to receive the teaching and through the feedback of the local stakeholders we partner with both locally and abroad.

To relieve aged persons and persons in need, hardship, sickness, or distress arising therefrom whether in connection with housing or accommodation or shelter or any other purpose (whether by loan, gift, the provision of accommodation or shelter in any other way), in Belfast, Ireland and United Kingdom and such other parts of the world as the directors may from time to time think fit. The direct benefits flowing from this purpose include relief of the needs of people suffering from hunger, poor nutrition, lack of shelter, sickness, social exclusion or other hardships. These benefits are demonstrated by the feedback of those members of society whose hardships have been alleviated.

To advance education whether of children (above or below compulsory school age) or of adults. The direct benefit that flows from this purpose is the educational value provided by the religious and Biblical teachings being offered by our charity. These benefits are demonstrated by members of the public choosing to receive the teaching and the feedback they provide.

There is no harm arising from any of the purposes.

Page 3

Village Church Belfast

Trustees' Report

Financial Review and Results for the Year

See attached annual accounts for the year ended 30 June 2023.

Main Achievements for the Year

Worship services held each week throughout the year both in person and online (bible teaching, prayer, worship, fellowship)

Prayer and small group support via Zoom and in person meetings

Benevolence for people in need

Women’s events

Men’s events

West Belfast church plant

Child protection training

Youth club

Tots group

Hope Explored evangelism classes

Regular leadership development meetings

Partnership with Walkway Community Centre

Village community clean up day

Coordinating with community stakeholders such as NGOs and community bodies on community development issues

Weddings

Marriage prep counselling

Continued development of second congregation in a strategic part of the city

Multiplication of small groups meeting throughout Belfast

Page 4

Village Church Belfast

Trustees' Report

Future Plans

2022/23 has been both fruitful and challenging. We're still recovering in may ways from the heights of the pandemic. We've left Zoom meetings behind in many aspects, no longer needing it for our main gatherings, only for the occasional meeting or mid-week reflection and pray times. Our West Belfast church plant endeavours have sadly come to a pause with Nathan Brown no longer employed for Village. We still have a desire to plant a church in West Belfast and consider the work done over the past couple years not a waste at all. We've gained some important relationships which we trust will be crucial for any future plans in the West.

We have brought on a new children and families worker who has done an excellent job engaging with not only the families who are part of our growing congregation , but with the wider Bloomfield community; our parents and tots group being a particular highlight. We have also brought on a new Treasurer who has helped bring greater accountability to our finance team as we have grown as a church.

Our building purchase project has been slow to complete. Our giving campaign has been a success but solicitors have been slow. This hasn't stopped us from continuing to make some needed improvements to the building. We look forward to completing the building purchase in the near future.

Risk Management

Risk is an everyday part of the Charity’s normal activity. The Trustees have considered and identified the major risks to which the charity is exposed having taken appropriate professional advice have been assured that adequate systems and procedures are in place in order to mitigate or manage those risks.

Reserves Policy

The Charity does not have a reserves policy.

Pensions

The charity operates a defined contribution pension scheme (which meets the requirements of The Pension Regulator as a qualifying workplace pension scheme) for the benefit of its permanent staff and those who are eligible under Auto Enrolment. The assets are administered by insurance companies in personal pension plans and are held independently from those of the charity. Contributions are charged to the Statement of Financial Activities in the period to which they relate.

Results

The results for the year and the charity’s financial position at the end of the year are shown in the attached financial statements.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on 15 March 2024 and signed on its behalf by:

......................................... Jonathan Parks Trustee

Page 5

Village Church Belfast

Statement of Trustees' Responsibilities

The trustees (who are also the directors of Village Church Belfast for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 15 March 2024 and signed on its behalf by:

......................................... Jonathan Parks Trustee

Page 6

Village Church Belfast

Independent Examiner's Report to the trustees of Village Church Belfast ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of TB Millar & Co, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Village Church Belfast as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Barry Millar TB Millar & Co 6 Doagh Road Ballyclare Co Antrim BT39 9BG

15 March 2024

Page 7

Village Church Belfast

Statement of Financial Activities for the Year Ended 30 June 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16
Note
Income and Endowments from:
Donations and legacies
3
Other trading activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
16
Unrestricted
funds
£
258,634
885
259,519
(258,047)
(258,047)
1,472
1,472
121,190
122,662
Unrestricted
funds
£
197,007
900
197,907
(193,255)
(193,255)
4,652
4,652
116,538
121,190
Restricted
funds
£
121,211
-
121,211
(40,589)
(40,589)
80,622
80,622
98,785
179,407
Restricted
funds
£
139,826
-
139,826
(62,969)
(62,969)
76,857
76,857
21,928
98,785
Total
2023
£
379,845
885
380,730
(298,636)
(298,636)
82,094
82,094
219,975
302,069
Total
2022
£
336,833
900
337,733
(256,224)
(256,224)
81,509
81,509
138,466
219,975

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note 16.

The notes on pages 10 to 17 form an integral part of these financial statements. Page 8

Village Church Belfast

(Registration number: NI631949) Balance Sheet as at 30 June 2023

Note
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
14
Creditors: Amounts falling due within one year
15
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
16
2023
£
17,941
-
287,957
287,957
(3,829)
284,128
302,069
179,407
122,662
302,069
2022
£
14,980
216
208,696
208,912
(3,917)
204,995
219,975
98,785
121,190
219,975

For the financial year ending 30 June 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on 15 March 2024 and signed on their behalf by:

......................................... Jonathan Parks Trustee

The notes on pages 10 to 17 form an integral part of these financial statements. Page 9

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

1 Charity status

The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 25 Upper Newtownards Road Belfast BT4 3HT

These financial statements were authorised for issue by the trustees on 15 March 2024.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Village Church Belfast meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 10

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £1.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Fixtures & Fittings 20% Reducing Balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 11

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).

Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:

1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);

2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and

3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 12

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Gift aid reclaimed
Regular giving and capital donations
Total for 2023
Total for 2022
Unrestricted
funds
General
£
36,518
68,584
153,532
258,634
197,007
Restricted
funds
£
109,017
12,194
-
121,211
139,826
Total
funds
£
145,535
80,778
153,532
379,845
336,833

4 Income from other trading activities

Property rental income
Total for 2023
Total for 2022
5
Expenditure on charitable activities
Note
Mission & Outreach
Depreciation, amortisation and other
similar costs
Staff costs
9
Governance costs
6
Total for 2023
Total for 2022
Unrestricted
funds
General
£
108,967
4,485
139,737
4,858
258,047
193,255
Unrestricted
funds
General
£
885
885
900
Restricted
funds
£
-
-
40,589
-
40,589
62,969
Total
funds
£
885
885
900
Total
funds
£
108,967
4,485
180,326
4,858
298,636
256,224

In addition to the expenditure analysed above, there are also governance costs of £4,858 (2022 - £2,906) which relate directly to charitable activities. See note 6 for further details.

Page 13

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Other governance costs
Total for 2023
Total for 2022
7
Net incoming/outgoing resources
Net incoming resources for the year include:
Depreciation of fixed assets
Unrestricted
funds
General
£
1,029
3,829
4,858
2,906
2023
£
4,485
Total
funds
£
1,029
3,829
4,858
2,906
2022
£
3,745

8 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Jonathan Parks

Jonathan Parks received remuneration of £37,125 (2022: £35,350) during the year.

Page 14

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Other staff costs
2023
£
168,122
12,204
180,326
2022
£
161,297
14,260
175,557

No employee received emoluments of more than £60,000 during the year.

10 Independent examiner's remuneration

10 Independent examiner's remuneration
2023 2022
£ £
Examination of the financial statements 1,029 984

Page 15

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

11 Taxation

The charity is a registered charity and is therefore exempt from taxation.

12 Tangible fixed assets

Cost
At 1 July 2022
Additions
At 30 June 2023
Depreciation
At 1 July 2022
Charge for the year
At 30 June 2023
Net book value
At 30 June 2023
At 30 June 2022
13 Debtors
Trade debtors
14 Cash and cash equivalents
Cash at bank
15 Creditors: amounts falling due within one year
Trade creditors
Other taxation and social security
Accruals
Furniture and
equipment
£
40,421
7,446
47,867
25,441
4,485
29,926
17,941
14,980
2023
£
-
2023
£
287,957
2023
£
72
2,722
1,035
3,829
Furniture and
equipment
£
40,421
7,446
47,867
25,441
4,485
29,926
17,941
14,980
2023
£
-
2023
£
287,957
2023
£
72
2,722
1,035
3,829
Total
£
40,421
7,446
47,867
25,441
4,485
29,926
17,941
14,980
2022
£
216
47,867
25,441
4,485
29,926
17,941
14,980
2023
£
-
2023
£
287,957
2023
£
72
2,722
1,035
3,829
2022
£
208,696
2022
£
60
2,873
984
3,917

Page 16

Village Church Belfast

Notes to the Financial Statements for the Year Ended 30 June 2023

16 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds
Balance at 1
July 2022
£
121,190
98,785
219,975
Balance at 1
July 2021
£
116,538
21,928
138,466
Incoming
resources
£
259,519
121,211
380,730
Incoming
resources
£
197,907
139,826
337,733
Resources
expended
£
(258,047)
(40,589)
(298,636)
Resources
expended
£
(193,255)
(62,969)
(256,224)
Balance at 30
June 2023
£
122,662
179,407
302,069
Balance at 30
June 2022
£
121,190
98,785
219,975

17 Analysis of net assets between funds

17 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
17,941
108,550
(3,829)
122,662
Unrestricted
funds
General
£
14,980
110,127
(3,917)
121,190
Restricted
funds
£
-
179,407
-
179,407
Restricted
funds
£
-
98,785
-
98,785
Total funds at
30 June
2023
£
17,941
287,957
(3,829)
302,069
Total funds at
30 June
2022
£
14,980
208,912
(3,917)
219,975

Page 17