Armagh Baptist Church Annual Financial Report for the year ended 31 December 2023 Registered with the Charity Commission for Northem Ireland: NIC107549
Armagh Baptist Church Annual Report for the year ended 31 December 2023 Contents Page Board of Trustees and Other Information.................................................................. Trustees Report....................................................................................................... Statement of Trustees, Responsibilities.................................................................... Independent Examiner's Report.............................................................................. Statementof FinancialActivities.............................................................................. Statementof Financial Position..............................................................................10 Notes to the Financial Statements.............................................................................11
Armagh Baptist Church Board of Trustees and Other Information Trustees Mr lan Grant Mr David Graham Mr Alister Knipe Mr Paul McGilton Mr Alan Abraham Mr Stephen Sturgeon (Resigned 5th February 20241 Mr Alan Mccartney (Resigned 17th May 20241 Mr James Todd Mr Mark RcneY (Resigned 30th July 2023) Mr Graham Dougan (Appointed 17th March 2024) Address 2 Ardmore Road Amiagh BT60 1AH Telephone Number 028 37510418 Email ian amia hba tisLo Website www.amiaghbaptist.org Bankers Danske Bank 74-76 Scotch Strt Armagh BT617DU Charity Commission Northern Ireland Number NIC107549
Armagh Baptist Church Trustees, report for the year ended 31 December 2023 The Elders of Aagh Baptist Church, as Charity Trustees, present the following report on the work of the church for the year ended 31 December 2023. The financial statements have bn prepared in accordance wrth the accounting policies and comply with the trust deed and the Accounting and Reporting by Charities.. Ststement of Recommended Prac. applicable to charilies preparing their financial statements with Financial Reporting Standard for Smaller Entities (effective January 2015). Structure, govemance and management The charity has Trustees as detsiled out in the charity consthution. The church is recognised as a charity under the Charity Commission for Northem Ireland as at the date of registrab'on being the 8 July 2020. Where appropriate, Trustees are appointed following a selection prCesS undertaken by the members of the church. The Trust$ will hold their positions on a 5-year cycle until such tr'mes as they resign, retire or are removed. Trustee's records are uwlated on the charity commission Vbsite to represent these changes. Organisation The Trust$ who have served during the year are detailed on page 3. The Trustees are expected to play several key roles in the wnning of the charity- The principal function ofthe Church is to support the advanrnent of the Christian religion by promoting through the work of the Church the mission of the Gospel, pastoral. social and evangelistic. All the functions of the Church relate to the advancement of religion through holding regularworship and communicating and caring for worshippers of all ages especially the sick, elderly and others in our ILKal community. Public Benefit The charity trustees have complied with their duties in line wtth the Commission's Public Benefit statutory guidan. Regular worship and reaching out into the community as well as other activities trfjth social and fundraising have been carried out throughout the year to fuffil our statement of public benefit The premises are regulady used by various organisations within the church. Statement of Public Benefit The direct benefits which flow from our PUTPO include attendance at meetings convened for the teaching of Scripture, for fellowship, for the breaking of bread, as well as involvement in prayer meetings and evangelism. This is evidenced in personal groth in faith of those who attend the church, comfort to the bereaved and to the sick and eldedy members of the church who receive encouragement through visitation and prayer. The provision of religious education for children and young people. Financial support for the departments of the Association of Baptist Churches in Ireland and for missionaries sent out from our church ILKally and to other parts of the world through like- minded organisations. These knefits are demonstrated through feedback from regular attendees at the various church services, interest in missions shown by prayer and financial SUPFX)rt given. and the ongoing regular attendance of members at worship seNices. The number of DVDS issued on a wkly basis to those unable to attend a Servi and statistical reports of the number of downloads of services via the Intemet.
Armagh Baptist Church The TrUStS are satisfied that carying out the purpose of our charity will not cause harm to any indimdual attending the church, or to any other members of the wider communty. The charity's beneficiaries are church members and adherents, and anyone who chooses to attend the church services which are open to the general public. Any trustee who is a pastor, is an employee of Anagh Baptist Church. Their salary and any inCued expenses are incidental and neSSary to enable Amiagh Baptist Church to provide the pastoral support requirgj to fulfil our stated purpose. Aims and Objectives Armagh Baptist Church conducts regular serwces for public worship, prayer, Bible study, preaching and teaching for all age groups, and provides pastoral care to the sick and elderly of the church through visitstion and prayer. Other activities of the church include Sunday School, Parent & Toddler Groups, Children's Meets'ngs, Youth Meetings, Women's Meetings, Men's Events & Friendship Hour, together with regular outreach events to the wider community, in schools and residential care homes. 31 December 2023 Report The Elders of Amiagh Baptist Church, as Charity Trustees, present the following report on the woth of the church for the year 2023. We had the joy of baptising 7 believers in Aprtl, and we added 10 new members following our May Members, Forum, bringing our membership back to the level it was at before COVID, and before we sent out eleven of our members to fom Keady Baptist Church. We reached 138 members before sending out Mark & Emma Rooney to Canada, and we lost one member through death, when Rae Gordon passed away in December. So, we ended the year with 135 members. The funeral of Elsie Turbitt was held in Armagh Bapts"st Church on Friday 20th January 2023. Elsie had been attending for about six years, since her mother Edith mahon passed away. We had the joy of conducting three weddings in our church this year.. Leah Knox to Adam Nesbitt on Wednesday 71h June, Abigail Reaney to David George on Friday 9th June, and Cherith Watson to David Beck on Thursday 20th July. Again, we neady lost count of the number of babies that were trM)m to young married couples in our congregationl lan Grant completed his 14th year as pastor of the church on 1s1 May 2023, before taking up the role of President of the Association of Baptist Churches in Ireland on Sunday 71h May at a handover se1 from Pastor Mark Patterson held in Moira Baptist Church. He has been kept busy throughout the year sin. He will hand over the role to Edwin Ewart on 11th May 2024. With Mart Rooney emigrating to Canada on 14th August 2023, it was important that a new Assistant was appointed as quickly as possible. The church met and agreed to appoint one of their own deacons, Graham Dougan, as Pastoral Assistant for one year from 1st August 2023. We also agreed to ask Andrew Moorcroft {IBC student assistant) to continue to preach monthly, and to help yth the youth work on a Friday night weekly also. This arrangement has been working well throughout the year. We also record thanks to the men of the ABC Preaching Group who have preached at various times throughout the year. Mad( Rooney is starting a one-year Interim Pastorate in Hawkwood Baptist Church, Calgary, Canada on 1st January 2024. We continue to pray for Mark, Emma, and their daughter Willow. As well as ministry and visitats'on, lan and Graham have conts'nued to speak at assemblies in three primary schools, and at meetings in Faidawns, Hockley, and Lisanally Day Care Centre, along with others. We also brought the Amazing Joumey into several schools in the area.
Amiagh Baptist Church Our missionary interest continued1hroughout the year, gumjed by the nllssKS (xxnmittee. ajain enatrAing us to give £27,567 to the work of vaious missDn agencEs at and a)ro. Cr church EbsIte, F¥£book p4e and YouTube chanrEls conlinue to host vth of ow church seryw, a vder aLHJierKe to get a taste of what goes on Mqthin th8 walls of our church twikliNJ. Our Towards 2030 vision has gubjed our outre&h efft)rts in bca, fSed and vrf)rkl mission throLNJh the year. Perhaps the biggest effort in temis of outre&h this year coukl be sUmff up in I) ways: Follow the Star, vthen 100 volunteers tumed our Iik11ng into a Bethlehem village experience for Iwy) nights a week or so before Christmas, and over 700 people cTh throwJh our d(MYS aNJ reminded in WdriOUS ays of an1 of the Christrnas story. Our outreth to Crossmn was a new nbj[e this , whh resulted in ten meetiThJs beiThJ hekl in the Communty Centre in Square, arKI every IK)me in ts town tkiNJ vited tsyice with Gos1 literature. A new 'Crossm4len Baptlsl Cxthath, F&bcok p&Je enalkn us to re&h wle knith of F#)w Amwh, Keay, Newry Baptist Churches are tying k) tL in Althrt a dozen from a fjvewmile r&Jius of Crossmaglen have been atterIng the meetings. We hope to buikl on this in 2024. We record thanks to Gcd for his faifhfidness throughout thr yearof ministy. Pastor lan Grant (On behalf of ABC Trnstees) Flnanclal Revlew and Reserves The princiFA& sources of iome are ninty from gifts ar donatN)ns. The annual nts stTh a surt4us for th8 year of £17,428. The trustees have reviewed ts financial FotiOn of t Church arrfj are satiSfd that there are adequate funds in Pla to ensure that ts Chutch can Contin ts acti¥eS ar ts financial statements forthe year ended 31 Dernber 2023 C be signed off as a goiThJ c{errL By order of the Board A 2oZ Mr Allster Knlpe Trustee Charfty Commlsslon Number. NIC107549
Armagh Baptist Church Statement Trustees, Responsibilities The Trustees are restK)nsible for prewirYJ trE Tntstees, AnrKd Rep(xt and ACcnts in accordance lTrke applicable law arKI United Kingdom A(1n11 stsrard The law applicable to charibes in NortrM Ireland requires ts trustees to prepare finanual statements for each financial year. Under that law the trustees have wepared ts finarla1 statements in )rdan Generalty Accepted Accujnting Prxtice in the United KiNJdom {CKlIrj StarardS iSSLd by the Financia Rep)rting COU11 in the UK, incltxJiNJ Charthes SORP (FRS 102). knxmtirKJ Rwrtiryj by Chares. Statements of recornmended pmtice apFthable lo chafthes prepariThJ xc4)unts in 0rd vrilh ts FInCla Reporttng StarKlard appfralAe in ts United Kngdom arKI ReputrA¢ of IrdarKI (FRS102) afKI promuljated by the Institute of Chartered Accountants in the United Kingdom arNJ United lfjr¥Jdom Law). Under that law the trustees mt not approve the financ Statennts unless they are satsfd tha trEy give a tnje aTrJ far Vivby of the st of affairs of the charity of ts financial &tileS of charity for that riC. In preparij 11 accounts, the trustees are required to knll)w best tice and: select suitsbb wjunling ar then apFty them coi•; observe the melfths and prirKiples in the chareS SORP; makejudgements and estimaks that are reasonab aKI pntht st whether the application of accouthy staKlards been folloed, SUbit to any materia departures dischjsed and eXp.ned the xcounts: prepare the )Unts on the goty L¥JW basis uthss it is inapprc4)ri to presu that the charity will continue in busines& The trustees are reskx)n&tk for Wing proper xc¢)untlng wA)rds vthlch dlth wlth reasonable accuw at any time tIE financial positson of the charity arKI to enable them to ensure that the &counts comply ¥th the Charilies Act (Northem Ireland) 2Crt)8 and the Chanty (Accounts a1 Re[) Regulations (Northem IrelarKI) 2008. They are also responsible for *uardiro the assets of the charity and rKe for taking reasonable steps for ts preventbn and detection of fra1 arKI otsr irregulare% Trustees are responsible forthe fflantenan integrity of the cup)rate and finala1 informthn induded on the charitses website. Legislation in the United Ifj[ud govemwyj the preparation and dissemination of financial statements may differ from kgislation in otherjUrdKl1on5. By order of the Board avid Graham
Armagh Baptist Church Independent examiner's report to the trustees of Armagh Baptist Church for the year ended 31 December 2023 I report on the accounts of the charity for the year ended 31 December 2023, which are set out on pages 9 to 16. Respective responsibilities of charity trustees and examiner As the charity's twstees you are responsible for the preparab'on of the accounts in accordan with the Charities Act (Northem Ireland} 2008. It is my responsibility to- examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Direcb'ons given by the Commission under section 65{91(b) of the Charities Act stste 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 Caled out in accordan with the general Directions given by the Charity Commission for Northem Ireland under section 6519)(b) of the Charities Act. My 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 skIng explanatr'ons from you as charity trustees conMIng any such rnatte. My role is to stste whether any material matters have come to my attention giving me cause to believe.. 1. That accounting records were not kept in accordan with tIOn 63 of the Charities Act 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Act 4. That there is fvrther infomialion needed for a proper understsnding of the accounts to be reached.CCNI ARR07- supporting document 5 August 2016. Independent examiner's statement I have completed my examinalj'on and have no cOnmS in respect of the matters 1 to 4 listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matters that require drang of your attention. 29 Mav 2024 Stuart Compston FCA Chartered Accountants Ireland 105 Derryraine Road Collone Armagh BT60 1LL Date
Armagh Baptist Church Statement of Financial Activities for the year ended 31 December 2023 Unrestricted Restricted Total Funds Funds Funds 2023 2023 2023 Total Funds 2022 Notes Incomin Resources.. Voluntsry income Sunday Collections Collections and Donations Gift Aid Tax Refund LegacieslBequests Activities to Generate Funds Fundraising Events Investment and Other Income Interest ReiVed 117,770 17,702 29,284 117,770 47,646 29,284 105,695 52,952 30,742 29,944 461 461 477 Totsl Incoming Resources 164,756 30,405 195,161 189,866 Resources Ex ended.. Charitable Activities Charitable Donalions Charitable Activity Administration Costs Church Costs 46,329 3,503 87,299 20,547 7,058 5,724 2,000 5,273 53,387 9,227 89,299 25,820 63,624 9,384 68,896 26,430 Totsl Resources Expended 157,678 20,055 177,733 168,334 Net Income for the year 12 7,078 10,350 17,428 21,532 Gross Transfers beeen funds Net Incomel(Expense) for the year 7,078 10,350 17,428 21,532 Reconciliation of Funds Total funds brought fOard 2,002,207 297,970 2,300,177 2,278,645 Total Funds to Carry Forward 2,009,285 308,320 2,317,605 2,300,177
Amiagh Baptist Church 10 Statement of Financial Position at the 31 December 2023 Employment of Capital Unrestricted Restricted Funds Funds 20Z3 2023 Total Funds 2023 Total Funds 2022 Notes Fixed Assets Tangible Assets 8 1,901,500 124,392 2,025,892 2,022,635 Current Assets Cash in Bank Cash in Hand Other Debtors 107,785 183,928 291,713 277,542 Current Liabilities Sundry Creditors ar Accruas 10 Net Current A88ets 107,785 183,928 291,713 277,542 Total Assets Less Current Llabilitles 2,009,285 308,320 2,317,605 2,300,177 Fund8 Unrestricted Funds Restricted Funds 11 11 2,009,285 308,320 2,002,207 297,970 These financial Statennts appro%*d and authorwj kn issue by ts Board on ts 29 May 2024 ¥Jd ere signed by. Mr Alister Knipe Trustee Mr David Grah Trustee
Armagh Baptist Church 11 Notes to the accounts for the year ended 31 December 2023 Principal accounting policies The financial statements have been prepared in accordan with applilxble Accounts'ng Standards in the United Kingdom and the Charities Act (Northem Ireland) 2008. A summary of the more impjrtant accounting policies, which have been applied consistently, is set out below. Basis of accounting The financial statements have been prepared under the Historical Cost Convents'on, as amended to record quoted invesknents at their market value, at the balance sheet date. The financial statements have been prepared in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) issued in July 2014, the Charities Act and UK Generally Accepted Accounb'ng Practi. Taxation The charity is exempt from tax on its chatitable acb'vib'es. Restricted Funds Restricted funds are accounted for in accordan with the particular tenS of trust arising from the express or implied wishes of the donors in so far as these are intended to be binding on the charity. Where such wishes are not intended to be binding, they are taken into account and recognised in appropriately designated funds. Unrestricted Free Reserves Free Reserves represent amount which are expendable at the discretion of the trustees in furtheran of the objectives of the charity and which have not been designated foi any other purpose. Such funds may be held in order to finance working capital or capital expenditure. Incoming Resources Voluntary income or capital is included in the Statement of Financial Activities when the charity is legally entitled to it, its financial value can be quantified with reasonable rtaInty and there is reasonable rtaInty of its ultimate reIpl. Entitlement to legacies is considered established when the charity has b*n nots'fied of a distribution to be made by the executors. Income received in advance of due performance under a contract is accounted for as deferred income until eamed. Grants for activities are recognised as income when the related condits'ons for lega entitlement have been met. All other income is accounted for on an accrual basis. Resources Expended All resources expended are accounted for on an accrual basis. Charitable &tiMties include costs of ServIS and grants, support costs and depreciation on related assets. Costs of generating funds similarly include fundraising activities. Non -staff costs not attributed to one category of actiwty are allocated or apportioned prrata to the stsffing of the relevant service. Finance, HR and administrative staff costs are directly attributable to individual activities by objective. Governan costs are those associated with constitutional and statutory requirements. Tangible fixed assets No Provision for depreciation on fixed assets is made in these accounts.
Armagh Baptist Church 12 Collections and Donations Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Education Authority Grant General Donations General Missions Collections Baptist Mission Collects'on Irish Baptist College Collection Baptist Youth Collection Baptist Women Collection Churches Pastoral Support Scheme Collection Retired Ministers Scheme Collection Northern Region Ministries (Association) Collection Ministry Partnership Scheme Donation Ukraine Appeals Operation Rescue Ethiopia Debbie Simpson IMadagascar} Crossmaglen Collection Amazing Joumey Collection Follow the Star Collection Armagh Foodbank Collection Donations for Church Flowers ABC Youth Friendship Hour Link Café ABC Womans Donation ABC Mens Donation Building Blocks Donations Building Fund Donations 2,000 2,000 14,500 370 1,419 1,065 80 50 43 30 37 2,000 3,800 7,720 996 895 270 225 70 105 50 100 1.000 11,913 14,500 370 1,419 1,065 80 50 30 37 2,000 200 1,000 200 1,000 100 100 732 1,395 150 390 2,050 1,504 100 100 732 1,395 150 390 2,050 1,504 487 355 1,044 16,545 29,944 400 740 697 2,139 742 21,090 52,952 355 1,044 16,545 47,646 17,702 Fundraising Events Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Family Fun Night
Armagh Baptist Church 13 Charitable Donations Unrestricted Restricted 2023 2023 Totsl 2023 Total 2022 Missions Budget Baptist Missions Baptist Youth Baptist Women Irish Baptist College Churches Pastoral Support Scheme Ukraine Appeals CEF Sunday School Project Operation Rescue Ethiopia Debbie Simpson (Madagascar) Amazing Joumey Furt)0 Baptist Building Project Armagh Foodbank Cost of Living Crisis Tur*eylSyria Earthquake Newry Baptist Church Welcome Churches Network Retired Ministers Scheme Northern Region Ministries (ASSClat.0n) The Christian Institute Keady Baptist Church Gifts made to individuals 27,567 27,567 1,419 450 50 2,065 25,572 895 225 70 270 105 13,120 217 1,419 BO 50 1,065 370 1,000 200 200 1,000 100 639 1,395 400 1,000 100 3,231 1,395 500 5,000 5,000 600 30 37 2,592 500 5,000 5,000 600 30 37 50 100 1.000 19,500 2,500 63,624 3,500 46,329 1,000 7,058 4,500 53,387 Charitable Activity Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Visiting Speakers Sunday School Expenseslmaterials Youth Work Expenses Sunday School and Youth Prizes Church and Christmas Gifts Building Blocks ExpenseslGifts Home Group and Easter Books ABC Women's Expenses ABC Men's Expenses Link Café Expenses Friendship Hour Expenses 900 354 795 900 354 1,415 434 820 763 200 540 724 1,419 1,658 9,227 1.050 230 773 470 1.960 231 954 590 2.131 620 820 763 200 724 1,419 1,658 5,724 995 9,384 3,503
Armagh Baptist Church 14 Administration Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Salaries and Expenses Church Contribution to National Insurance NEST Pension Contributions Caretaker Remunerats'on Association of Baptist Churches in Ireland Subcriptions N.B.C Income Protection Scheme ABC 2013 PIP Fund CCL LinCe for Hymns Printing and Photocopier Expenses Computer Expenses Independent Examiner- Charity Commission Nl Ala Monitoring and Maintenance Website General Expenses 73,767 1,704 1,486 1,850 1,408 864 1,027 666 388 429 2,000 75,767 1,704 1,486 1,850 1,408 864 1,027 666 388 429 57,426 642 1.300 885 1,260 382 1.011 590 817 916 350 394 490 2,433 68,896 394 524 2,792 87,299 394 524 2,792 89,299 2,000 7 Church Costs Unrestricted Restricted 2023 2023 Total 2023 Total 2022 Propety Insurance Window Cleaning Electricity Heating Oil Telephone Ground Maintenance Flowers for Church Repairs and Renewals Trees, Shrubs and Tree Surgery Costs Communion Cups 4,300 240 4,963 4,623 794 4,300 240 4,963 4,623 794 2,540 150 6,810 4.008 240 6,842 6.838 703 2,300 380 3.529 1.590 150 5,123 1,687 1,400 20,547 1,400 25,820 5,273 26,430
Armagh Baptist Church 15 Tangible Assets Land and Buildings Totsl Cost At1 January 2023 Additions Disposals At 31 December 2023 2,022,635 3,257 2,022,635 3,257 2,025.892 2,025,892 Depreciation At1 January 2023 Charge Disposals At 31 December 2023 Net Book Value At 31 December 2023 2,025,892 2,025,892 At 31 December 2022 2,022,635 2,022,635 9 Sundry Debtors and Prepayments 2023 2022 Loan 10 Sundry Creditors and Accruals 2023 2022 Accruals
Armagh Baptist Church 16 11 Movement in Funds At the Movement 0110112023 In Funds Transfers inl(out) Transfers In Funds At the 3111212023 Unrestricted Funds General Fund Assets General Fund Account 1,900,000 102,207 1,500 (1,500) 1,901,500 107,785 7,078 Restricted Funds Building Fund Assets Building Fund Account Church Flower Account Designated Mission Account Building Blocks Account Youth Work Account ABC Men's Account ABC Women's Account Friendship Hour Account Link Café Account Total Funds 122,635 169,124 222 1,639 1,792 896 818 745 1,757 (1,757) 124,392 179,250 222 11,883 (1,639 281 (230) (370) (53 392 85 17,428 2,073 666 449 692 491 85 2,317,605 2,300,177 12 Net Movement in Funds, included in the above as follows: Incoming Resources Resources Expended Movement in Funds Unrestricted Funds General Fund 164,756 (157,678) 7,078 Restricted Funds Restricted Funds 30,405 {20,055) 10,350 Total Funds 195,161 (177,733) 17,428 13 Trustee's Remuneration and Benefits There were no Trustee's remuneration, or other benefits made during the year ended 31 Dember 2023, apart from the salaries of the church pastors. There were no Trustee's reimbursed for approved expenses incurNI in connection with the Charity during the year ended 31 DeCeMr 2023.