& £>/JJoaézt Chartered Accounlanls and Registered Auditors REGISTERED COMPANY NUMBER: N1626600 (Nortbern Ireland) REGISTERED CHARITY NUMBER: 106753 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 FOR FERMANAGH CHRISTIAN FELLOWSHIP Patton Rainey and Associates Chartered Accountants 6 East Bridge Street EnniskilleTh Co. Fernianagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry out audit work and regulated lor a range ol investtnenl business aclivilies in the Uniled Kingdom by the Inslilule ol Chartered Accounlanls in Ireland
FERMANAGH CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to tbe Financial Statements 10 to 14
FERMANAGH CHRISTIAN FELLOWSHAP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022 The trustees who are also directors of the charity for the Purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The twstees have adopted the provisions of Accounting and Reporting by Charities= Ststement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The charity's objectives are for the public benefit as set out in the Articles of Association and are restricted to the following: (a) The promotion and furtherance of the Christian Religion. (b) The relief of poverty, financial and social hardshÈp as need may arise. (c) The advancement of education of persons worldwide. (d) Helping young people through the provision of recreational and leisure time activities. (d) Providing fmancial support to evangelists, missionaries, individuals and organisations. Significant aetivities All of the Fermanagh Christian Fellowship's activities seek to meet the needs of the attendees holistically. We as a Church aim to meet the physical, mental and spiritual needs of our attendees. This has been an encouraging year as we reflect over how the church has developed and adapted to implement and recommence many of the programs. Sunday morning worship (I lam Ipm) - Fernianagh Christian Fellowship meet every Sunday morning for praise, prdyer, teaching, comrnunion and fellowship over refreshments. Often attendees have opportunity for prayer when requested. Our player ministy team are effective in this aspect of the Church. Most of our services ale also available online and are streamed on Facebook and Youtube. Refreshments and opportunity for personal interaction through conversation and prayer is part of our Sunday Morning forn)at. During Sunday worship the following available :_ Creche facility for parents to care for their children. Pre-school - a supervised time for the pre-schoolers to play and learn about Christianity Sunday school - a supervised time for various age groups to learn about Christianity. Rooted and Grounded (Teens Bible study)- this is facilitated once per month for teenagers to receive relevant teaching about Christianity. Tuesday evening prayer and Bible study (8pm 9.15pm) This is an opportunity weekly for attendees to receive relevant structured teaching on Christianity followed by prayer for various needs and individuals .In 2022 we recommenced Home Groups where small groups meet in homes for Bibleical discussion and prayer Ignite and Summer Praise - We arranged an outreach week with a variety of activities foi youth, elderly, disabled etc culminating in a drive in praise in Stuart's carpark. Christmas- We aTranged a Christmas event comprising of Carols and a message. Page I
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022 LDP (Leadership Development Program)- This has been functioning monthly on zoom as a teaching program for young men taken by Mike Williams and the Elders. Baptisms and Baby Dedications- During the year we held I believer baptism and conducted I baby dedication. Funerals - During the year we had no nernIs from FCF. Anchored (FCF 18-30 group) (8-10pm) This is for young adults aged 18-30 and is held weekly in FCF. This is to encourage fellowship amongst those in the above age group and to encourage them in their faith as they launch into 3rd level education or the workplace. Men's Shed (loam 2pm) - A workshop based at FCF to encourage men to meet and be Involved in various simple projects. This provides company and helps men with their mental and spiritual well-being. OWLS Older wiser loving seniors. Through a group of volunteers, we visit some local nursing homes to sing and share the message of Christianity. FCF Seniors (2.30ptn - 4.3pm) - The church is open for "seniors" to meet together for afternoon teallight lunch, to sing hymns together and listen to a message from God's word.. Rooted and Grounded (Teen Bible Study) - (8pm-9pm) - A number of teens meet monthly with volunteer leaders to discuss Bible and Christianity. Mighty Oaks (6.30pm - 7.30pm) - This is for children aged 3-1 l years and is held in FCF. The children enjoy games, singin& quizzes, stories all themed on the Christian message. Little Acorns (Parent & Toddler group) - (10.00am - l1.30am) - This is for babies, toddlers and their parents/guardians and is held in FCF. The children enjoy structured play. singing, and a short bible story all themed on the Christian message. Ladies events (Ladies in Fellowship Together LIFT) - The Church arranges various ladies events throughout the year eg tslks. displays, breakfasts, regular walks etc. Mens events - The Church arranges various men's events throughout the year eg men's breakfasts, curry and games nights etc. Family events - From time to time we have Sunday Services and special fun days and events that focus on families. Counselling - FCF direct people in need of support with mental health, marriage and other concerns to local trained counsellors. Page 2
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022 OBJECTIVES AND ACTIVITIES Other Ministries In the ministries listed below many of our members are involved and this has proved to be a valuable link in assisting FCF widen their help. Russian Group A local Russian Church use our facilities every week for their worship and teaching. This brings a multi-cultural dynamic to church life. They have had some Ukrainian families join with them in 2022. Cornerstone & The Panty is a food bank based locally helping those in need. Fermanagh Christian Fellowship seek to support this ministy with goods and finance. We also used this to assist people in the community in hardship and need, often families connected with the various ministries within the Church. LIFE Outreach. Once a month a group of volunteers meet in the town centre from 10.30pm to late to offer tea, coffee and spiritual and practical help to those who wish to avail of thi5. Similar outreach events take place on various bank holidays throughout the year. Stsuros is a foundation helping people caught in addiction. Fermanagh Christian Fellowship seek to support this ministy with referrals and volunteers. The Well is a centre for women nm by Master Key Movement which seeks to support and help women holistically in various ways. Mission (the spread of the Christian faith) - Fernianagh Christian Fellowship seek to support various missionaries and mission groups both locally and internationally. This is facilitated through finance and deputstion meetings. We have particular responsibility during 2022 to a worker from our Church who is ministering in Kenya usually three months at a time. We seek to support her financially and in debrief meetings to help her navigate through the challenges of Mission. We are indebted to the assistance of Echoes International, a mission support agency for their help in this area of ministy. There are other activities which involve tnany Church volunteers eg Catering team, cleaning tearn, Propety tea music team, pastoral care team et¢.We have been blessed and greatly assisted by our media and music volunteers during the Ye and so thankful for them. Staffmglconsultancy Stephen & Catherine - Stephen (Supported by his wife Catherine)i works for FCF on a part time basis focusing on pastoral care of the church members and others. Home and Pastoral visitation during 2022 has increased and the decision was made that initial focus for this area of need would be on members primarily. Public benefit The benefits flowing from the purposes of the charity include an increase in physical. mental and spiritual welfare of individuals, families and individuals being able to receive nourishment with food, clothing and financial help. assistance in providing education and religious education advancement- development of skills to assist and help members of the public and society. caring for the sick and disabled by home visits, equipping and training young people to help them in their future life. help provide support for people of the CIlSt1an faith to fulfil their mission which will help the Moral improvement of society.These can be demonstrated through verbal and written feedback and reports. There is no hann arising from any of these purposes. people see the benefit and that is why they attend.The majority of people would be from the Fern]anagh and Omagh District Council area. The Trustees seek to ensure that the Public benefit requirement is considered aThd Fernianagh Christian Fellowship facilitates the advancement of the Christian Religion and having due regard to the Charity Commission for Northern Ireland's guidance on public benefit. Page 3
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022 FINANCIAL REVIEW Financial position The Fellowship is reliant on the voluntary gifts and donations from its donors as well as Gift Aid refunds. The total income for the year ended 31 Decelnber 2022 amounted to £147,514 (2021:£124,201). The total expenditure for the year ended 31 December 2022 amounted to £129,398 (2022:£133.327). The Trustee5 consider that the unrestricted funds of the charity have suificient resources and assets available which are adequate to lfIl their obligations. The charity held £38,831 in Cash Reserves at the year end (2021: £22,097). Reserves policy The income of the Fellowship is considered stable and the risks associated with any significant reduction in income is regarded as unlikely. The trustees are satisfied that a figure equating to approximately two months, expenditure is an appropriate level of reserve balance at the present time. The trustees are reviewing the Reserves Policy in the current year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a Memorandum and Articles of Association and constitutes a limited company. limited by guarantee. as defined by the Companies Act 2006. The company was set up on 10th September 2014 and was registered with the Charity Commission for Northern Ireland on 8 August 2017. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. REFERENCE AND AJ)MINISTRATIVE DETAILS Registered Compally number N1626600 (Northern Ireland) Registered Charity number 106753 Registered olCe A4 Portora Wharf Queen Street Enniskillen Co. Fertnanagh BT74 7PW Trustees S J Balmer H I Jones I Magee (appointed 15.5.23) M Balmer (appointed 15.5.23) Independent Examiner Mr W. K Rainey FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fernianagh BT74 7B T STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Fennanagh Christian Fellowship for the purposes of company law) are responsible foi preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 4
FERMANAGH CHRISTIAN FELLOWSHIP EGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2022 STATEMENT OF TRUSTEES, RESPONSIBILITIES - continued Company law requires the trustees to prepare financial statements for each fmancial year which 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 the income and expenditure, of the charitable cornpany for that period. In preparing those financial statements, the trustees are required to select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charity SORP. make judgements and estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitsble company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accura at any time the fmancial position of the charitable company and to 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 tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of tnteeS on 12 June 2023 and signed on its behalf by: S J Balmer- Trustee Page 5
atto/& & o/JJocti#EJ Chartered Accountants and Registered Auditors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FERMANAGH CHIUSTIAN FELLOWSHIP K report on the accounts of the company for the year ended 31 December 2022, which are set out on pages seven to fourteen. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the 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. Having satisfied myself that the charity is not subject to audit under company law and is elÈgible for independent examinatioffj it As my responsibility to: examine the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Comtnission for Northem Ireland under Section 65(9)(b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your diarity accounts ls 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 foi 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 atky material matrers have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not Comply with the accountiThg requirements of Section 396 of the Companies Act 2006 . and with the metho(Ls and principles of the Charities Statement of Recon)mended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further infomiation needed for a proper understanding of the accounts to be reached. IndependeDt 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 Clwity Commission for Northern IrelanLI I have found no tnatters that require drawing to your attention. AAL-¥ Mr W. K Rainey FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fern]anagh BT74 7BT 12 June 2023 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audit work and regulated for a range of investment business activilies in the Uniled Kingdorn by the Inslilule of Ghartered Accountant5 in Iieland
FERMANAGH CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2022 31.12.22 Tolal funds 31.12.21 Total funds Unrestricted fund Restricted fimd Notes INCOME AND ENDOWMENTS FROM Donations and legacies 147,514 147,514 124,201 Charitable acttvities Charitsble 1,354 Total 147,514 147,514 125,555 EXPENDITURE ON Charitable activities Charltable 129,398 129,398 133,327 NET INCOMEI(EXPENDITURE) 18.116 18,116 (7.772) RECONCILIATION OF FUNDS Total funds brought forward 52,515 52,515 60,287 TOTAL FUNDS CARRIED FORWARD 70,631 70,631 52,515 The notes fonn part of these financial statements Page 7
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 BALANCE SHEET 31 DECEMBER 2022 31.12.22 Total funds 31.12.21 Total funds Unrestricted fund Restricted nd Notes FIXED ASSETS Tangible assets 10,430 10,430 13.049 CURRENT ASSETS Debtors Cash at bank 21,971 38,830 21,971 38,830 17.969 22,097 60.801 60,801 40,066 CREDITORS Amounts falling due within one year (600) (600) (600) NET CURRENT ASSETS 60,201 60,201 39.466 TOTAL ASSETS LESS CURRENT LIABILITIES 70.631 70,631 52.515 NET ASSETS 70,631 70,631 52,515 FUNDS Unrestricted funds 70,631 52,515 TOTAL FUNDS 70,631 52,515 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022. The members have not required the company to obtain an audit of its fUncl81 statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable Company. (b) The notes forn) part of these financial statements Page 8 continued...
FERMANAGH CHRISTIAN FELLOWSHIP EGISTERED NUMBER: N1626600 BALANCE SHEET- continued 31 DECEMBER 2022 These financial statements have been prepared in accordance with the provisions applicable to charitable Companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 12 June 2023 and were signed on its behalf by: S J Balmer- Trustee The notes fonn part of these financial statements Page 9
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2022 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006 and the requirements of the Statement of Recommended Practice. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)- Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the incorne will be received and the amount can be measured reliably. Income relates to donations and gifts received along with Gift Aid laIMS received from HMRC. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the atnount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible rued assets Depreciation is provided at the following annual rdtes in order to lte off each asset over its estimated usefvl life. Plant and machinery Fixtures and fittings Motor vehicles 200/0 on reducing balance 20 % on reducing balaThce 25 /0 on reducing balance Fixed 8ssets are stated at cost or valuation less depreciation. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when fimds are raised for particular restricted purposes. Hire purchase alld leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Going concern At the time of approving the financial statements, the trnstees have a reasonable expectation that the charity has adequate resources to continue in operational existeThce for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. Page 10 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting): 31.12.22 3l.12.21 Depreciation - owned assets Other operating leases 2,619 40,000 3,277 40,000 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.12.22 31.12.21 Athninistration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted fund Total funds IIYCOME AND ENDOWMENTS FROM Donations and legacies 124,201 124,201 Charitable activities Charitable 1,354 1,354 Total 125,555 125,555 EXPENDITURE ON Charitable activities Charitable 133,327 133,327 NET INCOMEI(EXPENDITURE) (7,772) (7,772) RECONCILIATION OF FUNDS Total ndS broughl forward 60,287 60,287 Pagell continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fimd Total funds TOTAL FUNDS CARRIED FORWARD 52,515 52,515 TANGIBLE FIXED ASSETS Fixtures and fittings Plant and machinery Motor vehicles Totals COST At l January 2022 and 31 December 2022 5,453 30,712 1,500 37,665 DEPRECIATION At l January 2022 Charge for year 4,138 263 19,161 2,310 lJ17 46 24.616 2,619 At 31 December 2022 4.401 21,471 lJ63 27,235 NET BOOK VALUE At 31 December 2022 1,052 9,241 137 10,430 At 31 December 2021 1,315 11.551 183 13,049 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.22 31.12.21 Trade debtors 21,971 17.969 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.22 31.12.21 ACCalS and defetred income 600 600 MOVEMENT IN FUNDS Net movement in funds At 31.12.22 At 1.1.22 Unrestricted funds General fund 52,515 18,116 70,631 TOTAL FUNDS 52,515 18.116 70,631 Page 12 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2022 MOVEMENT IN FUNDS - continued Net movement in fimds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 147,514 (129J98) 18,116 TOTAL FUNDS 147,514 (129,398) 18,116 Comparatives for movement in funds Net movement in funds At 31.12.21 At 1.1.21 Unrestricted funds General fund 60,287 (7,772) 52.515 TOTAL FUNDS 60,287 (7,772) 52.515 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 125,555 (133,327) (7,772) TOTAL FUNDS 125.555 (133.327) (7,772) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.12.22 At 1.1.21 Unrestricted funds General fimd 60,287 10,344 70.631 TOTAL FUNDS 60,287 10,344 70,631 Page 13 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS - colltinued for the Year Ended 31 DECEMBER 2022 MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months combined net movement in fimds, included ITh the above are as follows: Incoming resources Resources expended Movement in ndS Unrestricted fullds General fund 273,069 (262,725) 10,344 TOTAL FUNDS 273,069 (262.725) 10,344 io. RELATED PARTY DISCLOSURES The charitable company paid rent of £40,000 (2021:£40.000) to County Trust Limited during the year. One of the trustees H I Jones is also a director of County Trust Limited. Ji. STATUS The charitable company is limited by guarantee not having a share capital. The liability of the metnbers is limited to £10 each. Fennanagh Christian Fellowship is also registered with HM Revenue and Customs as a charity (NI 00734). Page 14