PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDIToris REGISTERED COMPANY NUMBER: N1626600 (Northern Ireland) REGISTERED CHARITY NUMBER: 106753 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR FERMANAGH CHRISTIAN FELLOWSHIP Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh Bf74 7B T CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to Carry out audit work and regulated lor a range ol inveslmenl business activities in the United Kingdom by the Institute ol Chartered Aecounlanls in Ir&land
FERMANAGH CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for Ihe Year Ended 31 DECEMBER 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial StAtements 10 to 14
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 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 2023. The trustees have adopted the provisions of Accounling 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) (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 Assoeiation and are restricted to the following.. (a) The promotion and furtheran¢¢ of the Christian Religion. (b) The relief of poverty. financial and social hardship 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 financial support to evangelists. missionaries. individuals and organisalions. Significant activitie5 All of the Fermanagh Christian Fellowship's activities seek to meei the needs of the attendees holistieally. We as a Church aim to meet the physical. mental and spiritual needs of our attendees. This has been an encouraging year as the church ha5 develpoed and increased its provision of various programs for all age5. Sunday morning worship (I lam - I pm) - Femianagh Christian Fellowship meet every Sunday moming for praise. prayer, teaching, communion and fellowship over refreshments. Often attendees have opportunity for prayer when requested. Our prayer ministy team are effective in thi5 aspect of the Church. The Sunday morning Service is streamed online via the website and an access code. Refreshments and opportunity for personal interaction through conversation and prayer is part of our Sunday Morning forniat. During Sunday worship the following are available Creche facility for parents to care for their Children. Pre-school - 2 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)- Ihis is facililated 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 2023 we recommenced Home Groups where small groups meet in homes for Bibleical discussion and prayer Mission week (October 2023) - During October we held a mission week which was well attended and proved to be a blessing to those who attended. This included a lady's event. men's event. youth event, children's event. Mums & Toddlers event. An event for those with disabilities. New Irish Arts Concert - We arranged an evening of Christian praise & worship with New Irish Arts. This was well attended and enjoyed by all. Christmas - We aanged 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 2023 LDP {Leader5hip Development Program) - This program has culminated in the current leadership being shadowed by iwo young men on leaderlelder mentorship. Baplisms and Baby Dedications- During the year we held 6 believer baptl5mS and conducted I I baby dedications. Funerals - During the year we had no funerals from FCF. Anchored (FCF 18-30 group) (8-IOprn) - This is for young adults aged 18-30 and is held bi-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 (l Oam - 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. FCF Seniors (2.30pm 4.3pm) - The church is open for "seniors" to meet together for afternoon teallight lunch, to sing hymns logether 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 game5, singing. quizzes. stories all Éhemed on the Christian message. Little Acorns (Parent & Toddler group) - (10.00am - I1.30am) - This is for babies, toddlers and their parentslguardians and is held bi-weekly in FCF. The children enjoy structured play. singing. and" a short bible story all themed on the Chrislian message. Ladies events The Church arranges various ladies events throughout the year eg talks. displays, breakfasts, regular walks etc. They would have 70-100 in attendance. Mens evenls - The Church arranges various men's events throughout the year eg men's breakfasts. curry and games nights etc.There would nonnally be 2540 in attendance. Discipleship Course - During the Year a discipleship course was held over a period of four weeks. Those who attended were engaged as they learnt the basics of the Christian faith. Parenting Course - A days course was held to help and equip parents from a Christian view poinL as they seek to raise their children in an increasing secular world. Family events - From time to time we have Sunday Services and special fun days and events that focus on familie5. Counselling - FCF direct people in need of support with menlal 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 2013 OBJECTIVES AND ACTIVITIES Other Ministries Many of our members are involved in the ministries listed below, these are such a blessing in the wider community. Russian Group A local Russian speaking Church use our facilities every week for their worship and teaching. This brings a multi-cultural dynamic to church life. ' Cornerstone & The Panlry ' The Well & Master Key Movement Starous & The Stables Bible Educational Services, Postal Bible School & Sow2reap Drop Inn Ministries 'TheHub Care for the family. Child Evangelism Fellowship Prison Ministry Prison Prayer meeting ' Kindfund Prolife ' YWAM ' Tempo Coffee Bar Scripture Union E3 Fermanagh & Fivemiletown Mission (the spread of the Christian faith) Fernianagh Chrislian Fellowship seek to support various Tnissionaries and mission groups l)oth loeally and inlemationally. This is facilitated ihrough finance and deputation meetings. We continue to have particultr responsibility 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 meelings 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 ministry. There are oiher activities which involve many Church volunteers eg catering leam, cleaning team. property team. music team, media team, pastoral care team etc.we have been blessed and greatly assisted by our Ministry group volunteers during ihe year and are so thankful for them. Staffinglconsultancy Stephen & Catherine - Stephen (Supported by his wife Caiherine)i works for FCF on a part time basis focusing on pasloral care of the church members and others. Home and Pastoral visitation during 2023 has increased and the decision was made that initial focus for ihis 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. f2Tnilies and individuals being able to receive nourishment wilh food. clothing and finaneial help. assistance in providing education and religious educalion advancement. developmenl 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 Christian faith to fulfil their mission which will help the moral improvement of 5ociety.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 Fermanagh and Omagh District Council area. Page 3
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 OBJECTIVES AND ACTIVITIES The Trustees seek to ensure that the Public benefit requirement is considered and Fernianagh Christian Fellowship facililates the advancement of the Christian Religion and having due regard to the Charity Commission for Northern Ireland's guidance on public benefit. FIP4ANCIAL REVIEW Finaneial 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 December 2023 amounted to £1 51.985 (2022'.£147,514). The total expenditure for the year ended 31 December 2023 amounted to £152.777 (2022:£129.398). The Trustees consider Ihat the unrestricted funds of the charity have sufficient resources and assets available which are adequate to fulfil their obligations. The charity held £39.160 in Cash Reserves 2t the year end (2022.. £38,830}. Reserves poliey The income of the Fellowship is considered stable and the risks associaled with any significant reduction in income is regarded as unlikely. The tNstees 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 eontrolled by its governing document, a Memorandum and Articles of Association and eonstitutes a limited company, limited by guardntee, as defined by the Companies Act 2006. The company was set up on l Oth 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 ADMINISTRATIVE DETAILS Registered Company number N1626600 (Northern Ireland) Registered Charity Dumber 106753 Registered orrice A4 Portord Wharf Queen Sireet Enniskillen Co. Fermanagh BT74 7PW Trustees S J Balmer H l Jones I Magee (appointed 15.5.23) M Balmer (appointed 15.5.23) Page 4
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Mr Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accounlants 6 East Bridge Street Enniskillen Co. Fem)anagh BT74 7BT Approved by order of the board of trustees on 27 September 2024 and signed on its behalf by= S J Balmer- Trustee Page 5
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & PEGISTEREO AUDITORS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FERMANAGH CHRISTIAN FELLOWSHIP I report on the accounts of the company for the year ended 31 December 2023. 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 requiretnenÉs 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 Section 65 of the Charities Act 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 the independent examiner's report I have examined your charity account5 as required under Section 65 of the Charities Act and my examination was Caled out in accordance with the geTreral 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 in¢luded ¢on5ideration 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 cotne 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 accounting requirements of Section 396 of the Companies Act 2006 and with the tnethods and principles of the Charities Statement of Recommended Practice applkcable to charities preparing their accounts in accordance with the Financial Reporting-standard applicable in the UK and Republic of Ireland That there is further inforniation needed for a proper understanding of the accounts to be reached. Independent examiner's stateTnent I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and. ITh connection with following the Directions of the Charity Commission for Northem Ireland. I have found no matters that require drawing to your attentioTh. fvs Mr Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Ac¢ouThÉants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT 27 September 2024 CHARTERED ACCOUNTANTS IRELAND Page 6 Chartered Tax Advisers Register&d lo carry out audit work and regulated lor a range of investment business activities in the United Kingdom by Ihe 5nsiiiule ol Chartered Accounlanls in Ireland
FERMANAGH CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2023 31.12.23 Total funds 31.12.22 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 151,985 ISl,98S 147.514 EXPENDITURE ON ChAritable activities Charitable 154.869 154,869 129,398 NET INCOMEI{EXPEINDITURE) (2.884) (2.884) 18.116 RECONCILIATION OF FUNDS Toial funds brought forward 70,631 70,631 52.515 TOTAL FUNDS CARRIED FORWARD 67,747 67.747 70.631 The notes fomi part of these financial slatements Page 7
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 BALANCE SHEET 31 DECEMBER2023 31.12.23 Total funds 31.l2.22 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 8J38 8J38 10.430 CURRENT ASSETS Debtors Cash at bank 20,849 39,160 20,849 39,160 21,971 38.830 60,009 60.009 60.801 CREDITORS Amounts falling due within one year (600) {600) (600) NET CURRENT ASSETS 59,409 59,409 60.201 TOTAL ASSETS LESS CURRENT LIABILITIES 67,747 67,747 70,631 NET ASSETS 67,747 67,747 70.631 FUNDS Unrestricted funds 67,747 70.631 TOTAL FUNDS 67,747 70.631 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023. The members have not required ihe company to obtain an audit of its financial statements for the year ended 31 December 2023 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 slatements which give a true and fair view of the state of affairs of the charilable 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 Seclions 394 and 395 and which otherwise comply with the requiremenls of the Companies Act 2006 relating lo financial stalements, so far as applicable to the charitable company. (b) The notes fonn part of ihese financial statements Page 8 continued...
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 BALANCE SHEET- continued 31 DECEMBER 2023 These financial statements have been prepared in accordance with the provisions applicable to ¢haritable Companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 27 September 2024 and were signed on ils behalf by= S J Balmer- Trustee The notes forni part of these financial statements Page 9
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2023 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 Statemenl of Recommended Practice, Accounting 2nd 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 Ihe charity has entitlement to the funds. it is probable ihat the income will be received and the amount can be measured reliably. Income relates to donations and gifts received along with Gift Aid reclaims 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 eeonomic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an aeeruals 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 fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its eslimated useful life. Plant and machinery Fixtures and fittings Motor vehicles 20 /0 on reducing balance 20 % on teducing balance 250/0 on reducing balance Fixed assets are stated at cost or valuation less depreciation. Taxation The charity 15 exempt from corporation tax on its charilable activities. Fund accounting Unrestricted funds can be used in accordance with the charilable objective5 at the discretion of the trustees. Restricled funds can only be used for particular restricted purposes within the objects of the charity- Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Hire purehase and leasing commitments Rentals paid under operating leases are charged to the Statemenl of Financial Activities on a straight line basis over the period of the lease. Going concern At the time of approving the finaTtcial statements, the trustees have a reasonable expectation that ihe charity h2S adequate resources to continue in operational existence for ihe foreseeable future. Thus the trustees Continue to adopt the going concern basis of accounting in preparing the financial slatemenls. Page 10 eontinued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after charging/(crediting): 31.12.23 3l.12.22 Depreciation - owned assets Other operydting le2ses 2,092 40,000 2.619 40.000 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022. Trustees, expenses There were no 31 December 2022. trustees, expenses paid for ihe year ended 31 December2023 nor for the year ended STAFF COSTS The average monthly number of employees during the year was as follows: 31.12.23 31.12.22 Administralion No employees received emoluments in excess of £60.000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrieted fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 147,514 147.514 EXPENDITURE ON Charitable activities Charitable 129.398 129.398 NET INCOME 18.116 18,116 RECONCILIATION OF FUNDS Total funds brought forward 52.515 52.515 TOTAL FUNDS CARRIED FORWARD 70,631 70.631 Pagell continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the YeAr Ended 31 DECEMBER 2023 TANGIBLE FIXED ASSETS Fixtures and fittings Plant and machinery Motor vehicles Totals COST At l January 2023 and 31 December 2023 5,453 30,712 37.665 DEPRECIATION At l January 2023 Charge for year 4,401 210 21,471 1,848 lJ63 34 27.235 2.092 At 31 December 2023 4,611 23,319 la97 29J27 NET BOOK VALUE At 31 December 2023 842 7,393 103 8J38 At 31 December 2022 .052 9.241 137 10.430 DEBTORS: AMOUNTS FALLIIYG DUE WITHIN ONE YEAR 31.12.23 31.12.22 Trade debtors 20,849 21.971 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.23 31.12.22 Accruals and deferred income 600 600 MOVEMENT IN FUNDS Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 70,631 (2,884) 67,747 TOTAL FUNDS 70,631 2,884 67,747 Page 12 eontinued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 151.985 (154,869) (2.884) TOTAL FUNDS 151,985 154,869 2.884 Comparatives for 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 52,5l5 18.116 70,631 Comparative net movement in funds. included in the above are as follow5= Incoming resources Resources expended Movement in funds Unrestricted funds General fund 147.514 (129.398) 18.116 TOTAL FUNDS 147,514 129.398) 18.116 A current year 12 months and prior year 12 monihs combined position is as follows-. Net movement in funds At 31.12.23 At 1.1.22 Unrestricted funds General fund 52,515 15.232 67,747 TOTAL FUNDS 52.515 15,232 67,747 Page 13 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2023 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined nel movement in funds, included in the above are as follows.. Inwming resources Resources expended Movement in funds Unrestricted funds General fund 299,499 (284,267) 15,232 TOTAL FUNDS 299,499 284,267) 15.232 io. RELATED PARTY DISCLOSURES The charilable company paid rent of £40,000 (2022:£40,000) to County Trust Limited during the year. One of the trustees H l Jones is also a director of County Trust Limited. ii. STATUS The charitable company is limited by guarantee not having a share capital. The Siability of the members is limlted to £10 each. Fennanagh Christian Fellowship is also registered with HM Revenue and c.ustoms as a charity (Nl 00734). Page 14