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CHARTERED ACCOUNTANTS
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## CHRIST ENCOUNTERS TABERNACLE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 BELFAST LISBURN PORTADOWN Alfred House Century House 17 Mandeville St 19 Alfred St 40 Crescent Business Park Portadown Belfast Lisburn Co Armagh BT2 8EQ BT28 2GN BT62 3PB T: 028 9031 1113 T: 028 9260 7355 T: 028 3833 2801 eS gmcgca.com X twitter.com/gmcgca ‘in| GMcG Chartered Accountants **----- Start of picture text -----**
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Experience you can count on **Charity registration number NIC107861 (Northern Ireland)** ## **CHRIST ENCOUNTERS TABERNACLE** ## **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 MARCH 2025** ## **CHRIST ENCOUNTERS TABERNACLE** ## **LEGAL AND ADMINISTRATIVE INFORMATION** Trustees **Charity number** AI Steele K Davidson G McMurray DJ Proctor **Principal address** c/o Mr Gary Alcorn 2 Beechfield Mews Lisburn Co Antrim BT28 1NR **Independant examiner** GMcG Portadown 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB **Bankers** Danske Bank Donegall Square West Belfast BT1 6JS ## **CHRIST ENCOUNTERS TABERNACLE** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 3| |Independent examiner's report|4| |Statement of financial activities|5| |Balance sheet|6| |Notes to the financial statements|7 - 12| ## **CHRIST ENCOUNTERS TABERNACLE** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's church's statement of faith, the Charities Act 2011 and "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 1 January 2019). ## **Objectives and activities** The Church remains steadfast in its objective of proclaiming the Christian faith by sharing the gospel of Jesus Christ as set out in the Word of God. The Church stands on the principle that the Word of God is inspired, not driven by man, but by the One true and living God. The Church promotes this as the highest authority by which man should live and teaches this through its ministries. The Church itself carries out this mission by conducting two services every Sunday, morning and evening, as well as mid-week meetings for prayer and Bible study, along with various other meetings. The Church is broadcast live and it caters for everyone from the youth to the elderly, which are themselves a charitable benefit to the community and abroad. The trustees have paid due regard to the guidance issued by the Charity Commission NI in deciding what activities the church should undertake, in matters such as appointing and paying of Trustees (if applicable), basic financial controls, compiling and filing annual reports as well as its role in safeguarding through its ministries. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. ## **Achievements and performance** The Church has continued to grow through the new reporting period. The Church’s original building remains at 33– 35 Mill Street, Gilford. During the early part of 2021, the Church relocated to 39 Hunters Hill Road, Gilford to a purpose-built Marquee to better assist with the growth in numbers. The Church in Gilford remains at a capacity of 120, whereas the marquee has allowed for 300+ worshippers to gather safely. Weekly attendances average 360. The Church's online ministry is streamed live every Sunday, both services, on Social Media platforms as well as YouTube. The growth in numbers has also seen sustained growth, being watched from all corners of the United Kingdom and Ireland. Globally the Church reaches the USA, Canada, Australia, mainland Europe and India. **Acts 1:8 “But ye shall receive power, after that the Holy Ghost is come upon you: and ye shall be witnesses unto me both in Jerusalem, and in all Judaea, and in Samaria, and unto the uttermost part of the earth”.** Over the financial reporting year attendances have been strong, with the Word of God preached faithfully, with many coming to a saving faith in Christ. The Church also had several Baptismal Services through the reporting year, with 39 undergoing the ordinance of ‘believer’s baptism’ as outlined in the Scriptures. Further, due to the ongoing growth the Church publicly received new members into fellowship in early December 2024, to add to the existing 250+. ## **Events and Church activities** - Embrace Socials Youth occurs on the last Sunday of every month after the evening church meeting. This accommodates up to 200+ young people from many denominations in the local area, not just CET - Women’s Fellowship second Tuesday every month - Men’s Fellowship last Thursday every month - Little Ones Pre-School every Thursday - CET Youth last Sunday in every month, with approx. 50 young people aged 11+ - CET Children’s Church every Sunday morning, with approx. 45 children aged 4–11 - Lighthouse Children’s Ministry – every Friday, for all the children aged 4–11 across the whole community - Golden Years Senior meeting - dinner and meeting - Taking children’s meeting in Gilford primary school and supplying books - Flower arranging by Handfuls of Purpose, a ministry the Church uses to reach those in need) - Food distribution and practical help (helping people in need with furniture/decorating) - Grief share – Usually run over a six-week period, when the need arises - 1 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **Missions and Outreach** The Church continued its witness, not only in Gilford, but in the surrounding areas, reaching out with the Gospel message. Several events took place in the reporting year: Gospel Goal Mission – 2[nd] – 9[th] March 2025 (Ballytyrone Orange Hall) Loughgall Encounter Youth Ministry Bible Study (CET Youth) 9[th] March 2025 Mission Armagh City Hotel – 8th – 10[th] October 2024 Mission Belmont Hotel – Banbridge 21[st] – 23[rd] May 2024 The Church paid for the events, or had costs donated. Further Gospel Missions are planned in the coming months. ## **Building at 33–35 Mill Street** The Trustees are committed to using the building in Gilford weekly, as the Church ministries continued to grow. Relocating those smaller services and meetings back to the Church building in Gilford would allow for better facilities and superior location, especially for the youth. ## **Financial review** The principal source of income is the voluntary giving of its members and visitors. These come in the form of collection into bags at each service. The second main source is paid through online banking as well as gift donations. The current main expense is that of the Pastor's salary, as well as day to day running costs of the Tent, and any subsequent needs of the building. The charity's financial results are set out in detail on pages 7-11. There is an overall surplus of funds for the year of £219,700 (2024 - £182,351) which accumulate as unrestricted funds. ## **Reserves** Christ Encounters Tabernacle aims to retain sufficient reserves to meet its expected future expenditure requirements, as well as future capital projects. ## **Structure, governance and management** The charity was registered with the Charity Commission for Northern Ireland on 17 May 2021. The Church is run by the named Trustees, and those who has served during the financial period of the financial statements were: - Pastor Ken Davidson - Mr Andrew Steele - Mr Glenn McMurray - Mr Jeff Proctor Mr Gary Alcorn has and holds the position of Treasurer. The Trustees, as the Oversight of the Church, have the power to elect Elders and positions of responsibility within the Church. Glenn McMurray continues in his role as Assistant Pastor. The Church continues with 16 of the 17 deacons who were brought into service, as nominated by Trustees and elected by the members. - 2 - | ## CHRIST ENCOUNTERS TABERNACLE ## TRUSTEES' REPORT (CONTINUED) ## FOR THE YEAR ENDED 31 MARCH 2025 Principal address: 39 Hunters Hill Road Gilford Co Armagh BT63 6AH Charity Registration No: NIC107861 The trustees’ report was approved by the Board of Trustees. Al Steele Trustee Date: 2lealbe -3- **----- Start of picture text -----**
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CHARTERED ACCOUNTANTS ## CHRIST ENCOUNTERS TABERNACLE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRIST ENCOUNTERS TABERNACLE | report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 5 to 12. ## Responsibilities and basis of report - 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; and - ¢ state whether particular matters have come to my attention. ## Basis of independent examiner's report | 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. 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 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: e that accounting records were not kept in accordance with section 63 of the Charities Act ° that the accounts do not accord with those accounting records - ¢ that the accounts do not comply with the accounting requirements of the Charities Act - ¢ that there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement | have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention. CM McCarter FCA ## GMcG PORTADOWN 17 Mandeville Street Portadown Craigavon Co Armagh BT62 3PB ## Date: 28 January 2026 -4- 17 Mandeville Street Alfred House Century House Craigavon Belfast Lisburn BT62 3PB BT2 8EQ BT28 2G1 Tel: +44 (0)28 3833 2801 (0)28 3833 2801 3833 2801 2801 Tel: +44 (0)28 9031 111: Tel: +44 (0)28 9260 7355 **----- Start of picture text -----**
Tel: +44 (0)28 3833 2801 (0)28 3833 2801 3833 2801 2801
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Chartered Accountants | Registered Auditors | CharteredTax Advisors | Forensic Accountants | Corporate Finance Advisors GMcG is a trading name of GMcG Group Limited. Reg No: NI059660. List of Directors available at registered office Registered to conduct audit work by the Institute of Chartered Accountants in Ireland A Member of TIAG®- A Worldwide Alliance of Independent Accounting Firms www.sgmcgca.com ## **CHRIST ENCOUNTERS TABERNACLE** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## **FOR THE YEAR ENDED 31 MARCH 2025** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| ||**Notes**|**£**|**£**| |**Income and endowments from:**|||| |Donations and legacies|**2**|249,008|235,401| |Charitable activities|**3**|-|6,390| |Investments|**4**|10,002|6,407| |Other income|**5**|47,357|22,325| |**Total income**||306,367|270,523| |**Expenditure on:**|||| |Charitable activities|**6**|86,667|88,172| |**Total expenditure**||86,667|88,172| |**Net income and movement in funds**||219,700|182,351| |**Reconciliation of funds:**|||| |Balances introduced||-|352,169| |Fund balances at 1 April 2024||696,658|514,307| |**Fund balances at 31 March 2025**||916,358|696,658| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 5 - ## CHRIST ENCOUNTERS TABERNACLE ## BALANCE SHEET ## AS AT 31 MARCH 2025 |||2025||2024|| |---|---|---|---|---|---| ||Notes|£|£|£|£| |Fixed assets|||||| |Tangible assets|10||135,731||139,281| |Current assets|||||| |Debtors|11|1,720||854|| |Cash at bank and in hand||780,892||560,213|| |||782,612||561,067|| |Creditors: amounts falling due within|||||| |one year|12|(1,985)||(3,690)|| |Net current assets|||780,627||557,377| |Total assets less current liabilities|||916,358||696,658| |Income funds|||||| |Unrestricted funds|||916,358||696,658| ||||916,358||696,658| The financial statements were approved by the trustees on 18/a[[26] Al Steele Trustee -6- **CHRIST ENCOUNTERS TABERNACLE** **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting policies** ## **Charity information** Christ Encounters Tabernacle is a charity, registered with the Charity Commission in Northern Ireland. Its principal address is 39 Hunters Hill Road, Gilford, Co Armagh, BT63 6AH. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 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 preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. - 7 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting policies (Continued)** ## **1.5 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Land and buildings No depreciation Fixtures and fittings 20% reducing balance Computers 25% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. - 8 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **1 Accounting policies (Continued)** ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **2 Income from donations and legacies** ||**Unrestricted**|**Unrestricted**| |---|---|---| ||**funds**|**funds**| ||**2025**|**2024**| ||**£**|**£**| |Donations and gifts|249,008|235,401| |**Charitable activities**||| |||**Unrestricted**| |||**funds**| |||**2024**| |||**£**| |Charity shop sales||6,390| ## **3 Charitable activities** - 9 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **4 Income from investments** |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Interest receivable|10,002|6,407| |**5**|**Other income**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Gift Aid receivable|47,357|22,325| |**6**|**Charitable activities**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2025**|**2024**| |||**£**|**£**| ||Utilities|8,464|10,843| ||Repairs|1,887|3,055| ||Computers, IT and licenses|742|518| ||Printing and stationery|6,552|2,728| ||Telephone|810|1,129| ||Charity shop wages|-|7,150| ||Payments to Pastor|32,076|33,622| ||Ministry and outreach|13,980|15,044| ||Depreciation|5,243|3,838| ||Sundry|-|2,700| ||Legal and professional|-|1,500| ||Charitable expenditure heading 15|10,970|-| |||80,724|82,127| ||Share of support costs (see note 7)|3,958|4,055| ||Share of governance costs (see note 7)|1,985|1,990| |||86,667|88,172| - 10 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** ## **7 Support costs allocated to activities** |Bank charges
Payments to Pastor
Governance costs|**2025**
**£**
354
3,564
1,985
5,903|**2024**
**£**
320
3,735
1,990| |---|---|---| |||6,045| ## **8 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **9 Employees** The average monthly number of employees during the year was: ||**2025**|**2024**| |---|---|---| ||**Number**|**Number**| |Total|-|-| ## **10 Tangible fixed assets** |**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation and impairment**
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
**Carrying amount**
At 31 March 2025
At 31 March 2024|**Land and**
**buildings**
**Fixtures and**
**fittings**
**Computers**
**£**
**£**
**£**
120,000
27,820
-
-
-
1,693
120,000
27,820
1,693
-
8,539
-
-
4,820
423
-
13,359
423
120,000
14,461
1,270
120,000
19,281
-|**Total**
**£**
147,820
1,693| |---|---|---| |||149,513| |||8,539
5,243| |||13,782| |||135,731| |||139,281| - 11 - ## **CHRIST ENCOUNTERS TABERNACLE** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025** |**11**
**Debtors**
**Amounts falling due within one year:**
Trade debtors
Prepayments and accrued income
**12**
**Creditors: amounts falling due within one year**
Accruals and deferred income|**2025**
**£**
(1)
1,721
1,720
**2025**
**£**
1,985|**2024**
**£**
-
854| |---|---|---| |||854| |||**2024**
**£**
3,690| ## **13 Related party transactions** During this financial year gifts were made to, Pastor K Davidson £500, Mrs A Davidson £400, flowers to Penelope £180 and £10,000 to Rehoboth Church. During the year the trustees, as church members, made donations to the charity by way of general church offerings. - 12 -