PRS Patton Rainey I Stenson Limited CHAA TERED ACCOUNTAN?s & REGISTEREO AUDITORS REGISTERED COMPANY NUMBER: N1626600 (Northern Ireland) REGISTERED CHARITY NUMBER: 106753 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR FERMANAGH CHRISTIAN FELLOWSHIP Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanatrh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Registered to carry out audit work and iegulaled for a range ol invesimenl business activities in the United Kingdom by Ihe Insiilule ol Chartered Accountants in Ireland. Reoislered in Nnrthp.rn IrplgnA hii. Chartered Tax Advisers
FERMANAGH CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 9 to 14
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 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 2024. The trustees have adopted the provisions of 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) (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 hardship as need may arise- (c) The advancetnent of education of persons worldwide- (d) Helping young people throucvh the provision of recreational and leisure time activities. (d) Providintr financial support to evangelists. missionaries, individuals and organisations. Significant activities All of the Fennanagh 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 encouracving year as the church has developed and increased its provision of various programs for all ages. Sunday mornints worship (I lam Ipm) - Fernianacvh Christian Fellowship meet every Sunday mornin(T for praise. prayer, teaching. communion and fellowship over refreshments. Often attendees have opportunity for prayer when requested. Our prayer ministry team are effective in this aspect of the Church. The Sunday morninfj Service is streamed online via the website and an a¢ces5 code. Refreshments and opportunity for personal interaction throuoh conversation and prayer is part of our Sunday Morning fonnat. During Sunday worship the following are available :_ A manned Creche facility for parents to leave their children. All helpers are Access NI checked. Pre-school - a supervised time for the pre-schoolers to play and leam about Christianity Sunday school - a supervised time for various age groups to leam about Christianity. Rooted and Grounded (Teens Bible study)- this is facilitated once per month for teenagers to receive relevant teaching about Christianity. Tuesday evening home groups, prayer and Bible study {8pm - 9.15pm) - This is an oppormnity weekly for attendees to receive relevant structured teaching on Christianity followed by prayer for various needs and individuals.In 2024 we continued with our Home Group program where small groups meet in homes for Bibleical discussion and prdyer. Men behavincv dadly - During SepÈemberlOctober, 'Legacy' visited us and ran a program encouraging 'physical' and 'SpirIal, fathers to be Christian examples and mentor5 in the various roles within the home and church. rrw (Teach the Word Program) - This program commenced as a three-year project to equip some of the younts Men in FCF to teach the Scriptures effectively either on Sunday mornings, Tuesday nights or in leadino a home group. Christmas Praise - We arranged a Christmas event comprising of Carols and a message. Page I
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for tlle Year Ended 31 DECEMBER 2024 Baptisms and Baby Dedications - During the year we held no believer baptisms and conducted 13 baby dedications. Funerals - During the year we had no funerals from FCF, however one member passed away. Anchored (FCF 18-30 group) (8-10pm) - This is for youno adults aged 18-30 and is held bi-weekly in FCF. This is to encourage fellowship amon(F5t those in the above age group and to encourage them in their faith as they launch into Jrd level education or the workplace. Men's Shed (l Oam 2pm) - A workshop based at FCF to encourage rnen 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 monthly for afternoon tea/light lunch, to sing hymns together and listen to a message from God's word.. Rooted and Grounded (Teen Bible Study) - (7.30pm-9.30pm) - A number of teens meet monthly with volunteer leaders to discuss Bible and Christianity. Micvhty Oaks (6.30pm - 7.30pm) - This is for children aged 3-1 l years and is held weekly in FCF. The children enjoy games. singing. quizzes, stories all themed on the Christian message. Little Acorns (Parent & Toddler group) - (I O.00am - l 1.30am) - This is for babies. toddlers and their parents/ouardians and is held bi-weekly in FCF. The children enjoy structured play, singing. and a short bible story all themed on the Christian 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 events - The Church arranoes various men's events throughout the year ets men's breakfasts, curry and games nitrhts days away 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 engatred as they leamt the basics of the Christian faith. Christianity Explored - This was held over 10 Monday nitrhts encouragin¢r attendees to explore the Christian Faith 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, marriaoe and other concems to local trained counselKors. SignifIcant activities Page 2
FERMANAGH CHRISTIAN FELLOWSHIP EGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES ror the Year Ended 31 DECEMBER 2024 OBJECTIVES AND ACTIVITIES Mission (the spread of the Christian faith) - Ferrnanagh Christian Fellowship seek to support various missionaries and mission groups both locally and internationally. This is facilitated through finance and deputation meetings. There are other activities which involve many Church volunteer5 eg catering team, cleaning team, property and grounds team,music team. media team, pastoral care team etc.we have been blessed and greatly assisted by our Ministy group volunteers during the year and are so thankful for them. StaffinConSU1tancY Stephen & Catherine Stephen (Supported by his wife Catherine) works for FCF on a part time basis focusing on pastoral care of the church members and others. Home and Pastoral visitation during 2024 has increased and the decision was made that initial focus for this area of need would be on members primarily. Buildin In March 2024, FCF purchased the building they were rentino This propety is extremely suitable for the various activities of the charity and there are no other premises in Enniskillen that would be a suitable venue for the church. Public benefit The benefits flowing from the purposes of the charity include an increase in physical, mental and spiritual welfare of individuals, families and individua15 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 Christian faith to fulfil their mission which will help the moral improvement of so¢iety.The5e can be demonstrated through verbal and written feedback and reports. There is no harni arising from any of these purposes. people see the benefit and that is why they attend.The tnajority of people would be from the Fennanagh and Omagh District Council area. The Trustees seek to ensure that the Public benefit requirement is considered and Femanagh Christian Fellowship facilitates the advancement of the Christian Religion and havino due reoard to the Charity Commission for Northem Ireland's guidance on public benefit. 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 lor the year ended 31 December 2024 amounted to £406,435 (2023'.£151,985). The total expenditure for the year ended 31 December ?0?4 amounted to £121,776, (2023-£154,869). The Trustees consider that the unrestricted funds of the charity have sufficient resources and assets available which are adequate to fulfil their obligations. The charity held £44,514 in Cash Reserves at the year end (2023: £39,160). Re5erve5 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 COTnpany was set up on 10th September 2014 and was recvistered with the Charity Commission for Northern Ireland on 8 August 2017.
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT 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 number 10675) Registered office A4 Portora Wharf Queen Street Enni5killen Co. Femanagh BT74 7PW Trustees S J Balmer H I Jones (resigned 24.3.25) I Magee M Balmer Independent Examiner Mr Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT '_10-2 5- Approved by order of the board of trustees on ........................................-..-. and signed on its behalf by: SJBa er - Trustee Page 4
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDITORS Il EPENDENT EXAMINER'S REPORT TO THE TRUSTEI ES OF FERMANAGH CHRISTIAN FELLOWSHIP I report on the accounts of the company for the year ended 31 December 2024, which are set out on pages six to fourteen. Respective responsibilities of charity trustees and examiner As the charity's trustees (and also the directors for the pUoSe5 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 elitrible for independent examination. it is my responsibility to.. exarnine 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 tnatters have come to my attention. Basis of the 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 accountiniy records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual iterns 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- That accountinty 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 methods and principles of the 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 That there is further infomiation needed for a proper understandino of the accounts to be reached. Independent examiner's Statement Since your charity's gross income exceeded £250,000 your examiner rnust be a member of a listed body. I can Confinn that l aTn qualified to undertake the examination because I am a rnetnber of the ERROR - relevant professional body must be completed which is one of the listed bodies. I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above alld, in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Mr Thomas S Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Femianagh BT74 7BT ]iaHART.ERED ACCOUNTANTS IRELAND <-10-af Regisl8red lo carry out audil work and regulated for a range of investment business activities in the United Kingdom by Ihe Institute ol Chartered Accountants in Ireland. Registered in Northern Ireland Company Nufflber Nl 692982. Chartered Tax Advisers
FERMANAGH CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 DECEMBER 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 406,435 406,435 151,985 EXPENDITURE ON Charitable activities Charitable 121,776 121,776 154.869 NET INCOMEI(EXPENDITURE) 284,659 284,659 (2,884) RECONCILIATION OF FUNDS Total funds brought forward 67,747 67,747 70,631 TOTAL FUNDS CARRIED FORWARD 352,406 352.406 67,747 The notes forni part of these financial statements Page 6
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 BALANCE SHEET 31 DECEMBER 2024 31.J2.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 552,809 552.809 8.338 CURRENT ASSETS Debtors Cash at bank 27,829 44,514 27,829 44,514 20,849 39,160 72 J43 72,343 60,009 CREDITORS Amounts falling due within one year (46,800) (46,800) (600) NET CURRENT ASSETS 25,543 25,543 59,409 TOTAL ASSETS LESS CURRENT LIABILITIES 578,352 578,352 67,747 CREDITORS Amounts falling due after more than one year (225,946) (225,946) NET ASSETS 352,406 352,406 67.747 FUNDS Unrestricted ndS 12 352,406 67,747 TOTAL FUNDS 352,406 67.747 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 continued.
FERMANAGH CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1626600 BALANCE SHEET- continued 31 DECEMBER 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regin]e. The fi ncial statements were approved by the Board of Trustees and authorised for issue and were signed on its behalf by: on er - Trustee I Magee - Trustee The notes forni part of these financial staternents
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 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 ?006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities preparino 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 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 constrnctive obligation cornmitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obljoation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that auoretsate all cost related to the cate(Fory. 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 estimated useful life. Freehold propety Plant and machinery Fixtures and fittings Motor vehicles 20/0 on cost 200/0 on reducing balance 200/0 on reducing balance 250/0 on reducing balance Fixed assets 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 charitable 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 Thd$ are raised for particular restricted purposes. Hire purchase and 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 trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparino the financial statements. continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued ror the Year Ended 31 DECEMBER 2024 NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl(crediting)= 31.12.24 31.12.23 Depreciation - owned assets Other operating leases 12,819 2,092 40,000 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustee5' expenses There were no trnstees, expenses paid for the year ended 31 December 2024 Thor for the year ended 31 December 2023. STAFF COSTS The average monthly number of employees during the year was as follows- 31.12.24 31.12.23 Administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted nd Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 151,985 151.985 EXPENDITURE ON Charitable activities Charitable 154,869 154,869 NET INCOME/(EXPENDITURE) (2.884) (2.884) RECONCILIATION OF FUNDS Total funds brought fonvard 70,631 70,631 TOTAL FUNDS CARRIED FORWARD 67.747 67.747 Page 10 Continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 TANGIBLE FIXED ASSETS Fixtures Freehold property Plant and machinery Motor vehicles fittings Totals COST At l January 2024 Additions 5,453 30,712 1,500 37.665 557,290 557,290 At 31 December 2024 557,290 5,453 30,712 1,500 594,955 DEPRECIATION At l January 2024 Charge for year 4,611 168 23,319 1,479 1?97 26 29,327 12,819 11,146 At 31 December 2024 11,146 4.779 24,798 1,423 42,146 NET BOOK VALUE At 31 December 2024 546,144 674 5,914 77 552,809 At 31 December 2023 842 7,393 103 8,338 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Trdde debtors 27,829 20.849 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Other loans (see note 10) Accruals and deferred income 46,200 600 600 46,800 600 Page 11 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for tlie Year Ended 31 DECEMBER 2024 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 31.12.24 31.12.23 Other loans (see note l O) 225,946 io. LOANS An analysis of the maturtty of loans is given below: 31.12.24 31.12.23 Amounts falling due within one year on demand- Other loans 46,200 Amounts falling between one and two years: Other loan 225,946 ii. SECURED DEBTS The following secured debts are included within creditors: 31.12.24 31.12.23 Other loans 272,146 The loan is secured by a charge on the building at 20 Lackaboy Road Enniskillen to which the loan relates. MOVEMENT IN FUNDS 12. Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 67,747 284,659 352,406 TOTAL FUNDS 67,747 284,659 352,406 Net movement in funds, included in the above are a5 follows.. Incomino resources Resources expended Movement in funds Unrestricted funds General fund 406,435 {121,776) 284,659 TOTAL FUNDS 406,435 (121,776) 284.659 Page 12 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 DECEMBER 2024 12. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in fijnds At 31.12.23 At 1.1.23 Unrestricted funds Generdl fund 70,631 (2,884) 67,747 TOTAL FUNDS 70,631 (2,884) 67,747 Comparative net movement in nds, 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) A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 31.12.24 At 1.1.23 Unrestricted funds General fund 70,631 281,775 352,406 TOTAL FUNDS 70,631 281,775 352.406 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 558.420 (276.645) 281.775 TOTAL FUNDS 558,420 (276,645) 281,775 Paoe 13 continued...
FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 13. RELATED PARTY DISCLOSURES The charitable company paid rent of £0 (2023-£40,000) to County Trust Limited durintr the year. One of the trustees H l Jones is also a director of County Trust Limited. The property was purchased from County Trust Limited of which the trustee H l Jones is a director. 14. STATUS The charitable Company is limited by guarantee not having a share capital. The liability of the members is limited to £10 each. Fermanagh Christian Fellowship is also registered with HM Revenue and Customs as a charity (N100734). Paoe 14