# **GAFCON IRELAND – REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2022** ## Contents **Independent Examiners Report ............................................................................ 4 The Council presents its directors’ report and unaudited financial statements for the year ended 31 December 2022. ...................................................................... 6 Our Aims and objectives ................................................................................................. 8 Purposes and Aims ............................................................................................... 8 A global movement .............................................................................................. 8 Four ways our work delivers our aims ................................................................... 9 How our activities deliver public benefit ............................................................. 10 Who used and benefited from our services? ....................................................... 11 Financial Review ........................................................................................................... 12 Principal Funding Sources ................................................................................... 12 Investment Policy ............................................................................................... 12 Reserves Policy ................................................................................................... 12 Plans for Future Periods ...................................................................................... 13 Structure, Governance and Management ..................................................................... 14 Governing Document .......................................................................................... 14 Recruitment and Appointment of the Council of Members ................................. 14 Recruitment and Appointment of the Executive ................................................. 14 Trustee Induction and Training ........................................................................... 15 Private Limited Company by guarantee (without share capital use of 'Limited' exemption) ......................................................................................................... 16 Report and Financial Statements For the Year Ended 31 December 2022 ...................... 16 Responsibilities of the Council ............................................................................ 16 Members of the Council ...................................................................................... 16 Independent Examiner ....................................................................................... 17 Statement of Financial Activities (including Income & Expenditure Account) for the year ended 31 December 2022 ............................................................................................. 18 Balance Sheet as at 31 December 2022 ......................................................................... 19 Notes forming part of the Financial Statements for the year ended 31 December 2022 20 Note 1 - Accounting Policies ................................................................................ 20 Note 2 - Donations .............................................................................................. 22** **Note 3 - Incoming Resources from Activities to further the Charities Objects ...... 22 Note 4 - Total Resources Expended ..................................................................... 22 Note 5 - Staff Costs ............................................................................................. 23 Note 6 - Trustee Remuneration & Related Party Transactions ............................. 23 Note 7 - Taxation ................................................................................................ 23 Note 8 – Tangible Fixed Assets ............................................................................ 23 Note 9 – Investments .......................................................................................... 23 Note 10 - Creditors: Amounts Falling Due within One Year .................................. 23 Note 11 - Analysis of Net Assets Between Funds ................................................. 24 Note 12 - Movement in Funds ............................................................................. 24** ## **Independent Examiners Report** Independent examiner’s report to the charity trustees of Gafcon Ireland I report on the accounts of the company for the year ended 31 December 2022, which are set out on page 6 to 24. ## _Respective responsibilities of charity trustees and examiner_ As the charity trustees (and also the directors of the company 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. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility to: - ●examine the accounts under Charities Act (Northern Ireland) 2008 (section 65) - ●follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland 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 was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice CCNI ARR07 – supporting document 7 August 2016 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland 4. That there is further information needed for a proper understanding of the accounts to be reached. ## _Independent Examiners Statement_ I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention. |Name:|Andrew Campbell| |---|---| |Address:|98 Sydenham Avenue, Belfast BT4 2DT| |Date:|29/09/23| ## **The Council presents its directors’ report and unaudited financial statements for the year ended 31 December 2022.** ## **Reference and Administrative Information** Charity Name: Gafcon Ireland Charity registration number (NI): 106747 Company registration number (NI): 640941 Registered Office and operational address: _**26 Ballyregan Road, Dundonald, Belfast, Northern Ireland, BT16 1HY**_ Gafcon Ireland in 2022 was led by a Council of seven men and two women, two Executive Directors (also Council Members), and an Operations Manager. ## **Council of Members** **1.** Revd. Timothy Anderson **2.** Revd. Trevor Johnston **3.** Revd. Canon Bill Press **4.** Rt. Revd. David McClay **5.** Miss Ruth Bridcut **6.** Revd. Canon Bryan Martin **7.** Rt. Revd. Ken Clarke **8.** Miss Erin Topley **9.** Revd. Canon Henry Blair ## **Directors/Management Team** Revd. Timothy Anderson Director Revd. Trevor Johnston Director Dr Brian Haugh Operations Manager Financial Advisor – Jack Simpson ACA, 24 Larkfield Gardens, Belfast, BT4 1QR Bankers – Barclays Bank, 17 Castle Place, Belfast, BT1 1EL ## **Our Aims and objectives** ## **Purposes and Aims** Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are to: _GUARD THE UNCHANGING, TRANSFORMING GOSPEL OF JESUS CHRIST AND TO PROCLAIM HIM TO IRELAND, AND THE NATIONS_ ## **A global movement** Gafcon began in 2008 when moral compromise, doctrinal error and the collapse of biblical witness in parts of the Anglican communion had reached such a level that the leaders of the majority of the world’s Anglicans felt it was necessary to take a united stand for truth. A crowd of more than one thousand witnesses, including Primates, Archbishops, Bishops, clergy and lay leaders gathered in Jerusalem for the Global Anglican Future Conference (Gafcon). The outcome of that first conference was the Jerusalem Statement and Declaration - a commitment to authentic Anglican doctrine founded on the clear and present word of God - The Bible. In 2013 in Nairobi, 2018 in Jerusalem and recently in April 2023 in Kigali there were also Global Conferences with significantly increased and growing numbers attending. Gafcon aims to help and support Anglican churches around the world remain faithful to the Bible’s teaching as they pursue Christian ministry and mission in this context. As well as the twelve Gafcon Provinces throughout the world, there are seven regional branches: Australia, New Zealand, South Africa, the UK, Ireland, Tanzania and Ghana. Further branches are planned for Pakistan and Sudan. Gafcon Ireland launched on 21 April 2018 and is the local expression of the global Gafcon movement. We are a fellowship of Anglican (Church of Ireland) Christians in Ireland who are passionate about the message of Jesus Christ and Him crucified, and join with like-minded people around the world in the Gafcon movement. Gafcon Ireland sees the desperate need on the island of Ireland for the authentic gospel of Jesus Christ and Him crucified–the only way God is reconciled to humanity. Like Thomas Cranmer, the great Anglican reformer, we are proud to be labelled people of this gospel. Gafcon Ireland shares the passion of the global movement to be a whole-church movement - the leadership and membership joined together in Christ’s mission. Gafcon Ireland is devoted to staying true to the Bible’s teaching and acts for the glory of Jesus the King! Gafcon Ireland is led by a Council of up to twelve men and women, two Executive Directors (also Council Members), and an Operations Manager. It is a Registered Company limited by guarantee and has charitable status ## **Four ways our work delivers our aims** Gafcon Ireland seeks to ensure our work delivers our aims in the following four ways: - Proclaim the message of Jesus Christ crucified and risen - Partner with others who love the Lord - Plant new congregations - Prepare Christians for ministry _Proclaiming_ the only name that saves rebels from God’s anger into eternal life reconciled to Him. This message is essential for all people to hear. So we devote ourselves to proclaiming it everywhere - training all Christian people to know and love the Lord and promoting this gospel. So, Gafcon Ireland proclaims the gospel. But to do so it must be clear what it proclaims, and so it met for a conference at St Anne’s Catherdral Belfast in March 2022 under the theme of ‘What is the Gospel?’ _Partnering_ with those who share the Anglican passion for spreading the gospel on this island and around the world. We are particularly interested in supporting those Anglican Christians whose overseers and colleagues step away from the Bible's teaching. _Planting churches_ . There are many villages, towns and even cities in Ireland where there is potential for new ministries. The Republic of Ireland is a country with the lowest percentage of evangelicals in the English-speaking world. Gafcon Ireland is committed to addressing this. We will work with other mission organisations to get people out proclaiming and begin planting new church gatherings. Central to this, Gafcon Ireland is committed to growing a network of at least 50 churches committed to the Kigali Commitment in Ireland by 2070. _Preparing people._ Theological education for all Christian people is essential for the growth and stability of a church and groups of churches. This is so foundational that Gafcon Ireland started this work even before its launch, creating Theology Ireland and launching it in February 2018. Our plan is to grow this into a faithful training initiative that will prepare people for ministry where they find themselves, and also prepare people for full-time Christian service. In late spring 2022 we ran Theology Ireland annual lectures in Belfast and on livestream all over Ireland. So, Gafcon Ireland ‘prepares’ by providing theological education ## Theology ## **How our activities deliver public benefit** Our activities deliver public benefit by: - _1)_ Providing support for clergy and churches within the Church of Ireland (Ireland’s second largest church by membership behind the Catholic church) to unite together under a common aim and remain faithful to the Bible’s teaching as they pursue Christian ministry and mission in society generally _._ In March 2022 Gafcon Ireland hosted a major Day Conference at St. Anne’s Cathedral in Belfast with international speakers from Global Gafcon. In May 2022 Theology Ireland reinstated its annual lectures based in Belfast but with the benefit of livestream, available throughout Ireland and beyond. - 2) As for the extent or spread of public benefit through support of its clergy, with some 67% of Church of Ireland church members located in Northern Ireland, compared to the Presbyterian church with 96% of its members in Northern Ireland and Ireland’s largest church, the Catholic church, with under 25% of its members from Northern Ireland, the Church of Ireland can be said to be the most Northern Ireland/Republic of Ireland balanced church in Ireland. We believe a church unified across Ireland is in for the public benefit of society in Ireland as a whole. - 3) Providing stability: by providing a safe harbour for certain clergy and congregations, we believe our aims will retain (and grow) the Church of Ireland clergy and congregations in Ireland and accordingly support very many of its causes and purposes at the same time. - 4) Leading on from (3): - a. As the secular media often observes, Anglican churches that uphold orthodox biblical teaching are in general growing congregations at a faster rate that churches that do not. As such, our churches provide something that society is in demand for; - b. The Christian faith we profess is for the common good of every member of society, and the benefits we work for are not exclusive to our members or to orthodox Anglicans alone. As we uphold biblical teaching, we release people to be a society who have been truly transformed by the gospel of Jesus Christ, which we believe makes them care passionately for the good of those around them in society. As the secular media has often observed, compared to churches who do not seek to uphold such teaching, and also flowing from (a) above, there is often a commensurately greater resource available to support activities for children and youth, infants/toddlers and their mothers, those undergoing trauma, loneliness or a cycle of or poverty and providing a network of groups for informal Bible study and socializing. ## **Who used and benefited from our services?** There was enthusiastic involvement and expressions of support from parishes that included Waringstown, Knockbreda, Coleraine, Dublin, Belfast, Carrickfergus , Dundonald, Drung, Swanlinbar as well as Anglican mission societies such as Crosslinks and Irish Church Missions. The following events are listed in order to highlight those who benefited from Gafcon Ireland: - 25 March 2022 Bible Conference ‘What is the Gospel’ attended by 150 delegates, with speakers well known in the global Gafcon movement namely Archbishops Ben Kwashi and Foley Beach, along with the Revd. Dr. Nick Tucker - Theology Ireland Spring Conference with the Revd Dr. Ro Mody was held to support mostly church leaders and ministry trainees - Gafcon Ireland represented at the online Gafcon Primates' Meeting - Four Council Meetings in 2022 and a support base of over 200 that is slowly growing. - Throughout 2022 Gafcon Ireland was represented on the following Gafcon Networks: Church Planting, Theological Education and Women’s Ministry. ## **Financial Review** The charity, with the aid of sound financial management and the support of both Council members and other volunteers, generated a very positive programme outcome for the period with funds generated of £10,753 (income). This enabled the Council to commit to activities amounting to £13,645 for the period. This compares to income (£5,938) and expenditure (£4,512) in the previous year (fourth year of operations). ## **Principal Funding Sources** The principal funding sources for the charity are currently by way of donations from individuals and churches as well as income generated by fees for those attending our Theology Ireland seminars, conferences and residentials. We are grateful to those individuals and churches that have faithfully supported the activities of Gafcon Ireland. ## **Investment Policy** Aside from seeking to retain a prudent amount in reserves each year (something that the Council is actively planning) most of the charity’s funds are to be spent in the short term so there are few funds for long term investment. When reserves become available for investment the Council will consider the most prudent investment vehicle that meets the ethical investment policy that the charity is committed to as a Christian charity. ## **Reserves Policy** The Council has examined the charity’s requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be between 3 and 6 months of the expenditure. Expected expenditure for 2023 is broadly the same as that of 2022 based on the running of the same key events, namely £11,000, and therefore the target is £2,750 to £5,500 in general funds. The reserves are needed to meet the working capital requirements of the charity and the Council are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The present level of reserves available to the charity of £6,833 exceeds the range of this target level. ## **Plans for Future Periods** In April 2023 a number of the Council of Gafcon Ireland attended the Fourth Global Anglican Future Conference at the Kigali Convention Centre, Rwanda, and contributed to the conference by providing updates on the progress of the movement in Ireland. ## **Structure, Governance and Management** ## **Governing Document** The organisation is a charitable company limited by guarantee, incorporated on 20 September 2016 and registered as a charity on 24 July 2017. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.00. ## **Recruitment and Appointment of the Council of Members** The members of the Council are elected to serve for a period of three years after which they must be re-elected at its next General Meeting. All members of the Council give their time voluntarily and received no benefits from the charity. Any expenses reclaimed from the charity are set out in a note to the accounts. The Council seeks to ensure that the needs of this group are appropriately reflected through the diversity of the council body. It aims for a mix of clergy and laity (at least three of each) as well as representation from each of Munster, Leinster, Ulster and Connaught provinces. The process is that individuals are invited by the Council (taking into account its diversity aspirations above) to apply for membership, they commit to adhere in word and deed to the Jerusalem Declaration of 2018 and are then approved by a majority of the Council. The qualifications needed in a council member are demonstrated godliness and a proven understanding of, and enthusiasm for, the purposes of Gafcon Ireland set out above. ## **Recruitment and Appointment of the Executive** Either two or three directors of the Executive may be appointed by the Council, each for a period of two years. Such directors are also required to be members of the Council. The directors are named as the Trustees for Charity Commission purposes. Their role is to manage the day to day business of the charity, subject to any delegation to the Operations Manager. ## **Trustee Induction and Training** The directors of the Executive are the Trustees of the charity. They are already familiar with the practical work of the charity having been involved in such work over many years as both clergy and lay members of the Anglican church. It is what brings them to Gafcon and what enables the Council to select them for the Trustee role. Both current directors are also Trustees of other charities and so are kept appraised of any changes in Trustee responsibilities under general law, and reminded of the Trustee role, through those various contexts. At meetings of the Executive and at Council meetings (also led by the Directors) matters that are covered (among other things) are: - the obligations of Council members - making judgements and estimates that are reasonable and prudent; and - consideration of the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis Approved by the Council and signed on its behalf by: Revd Tim Anderson (Director) 88 gafcon I RELAt40