ids. chartered accountants THE MTSSION HALL, GAR V AGH FINANCIAL ST ATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 IDS CHARTERED ACCOUNTANTS LLP FERGUSON HOUSE 23125 QUEEN STREFT COLEILIINE CO LONDof4DERRY BT52 IBG
ids. chartered accountants THE MISSION HALL, GARVAGH REPORT OF TIIE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024 CONTENTS Pages Trustees, Report Independent Examiner's Report Statement of Ftnancial Activities Balance Sheet Notes forming part of the Financial Statements
ids. chartered accountants THE MISSION HALL, GARVAGH REPORT OF TIIE TRUSTEES FOR THE YEAR ENDED 5 APIUL 2024 The trustees pi'csent Iheii. report and the financial statements for tlie yeai. ended 5 Api'il 2024. The financial statements have been prepared in accordCe with Ihe accounting policies set out on page 6 and cotnply with tlie Charity's Constitution and applicable law. The Mission Hall, Garvagh is a small charitable gi'oup registered with the charity commission in Nortliern Ireland with registered charity number 107865. OBJECTIVES AND ACTIVITIES Tl)e Mission Hall has been offering a place of sanctuary to the local commuiiity of Garvagh for over 50 years. Opened in 1967 the Gatvagh Mission Flall cirries out its purposes Ihi'ough Gospel Seivices once a month oil a Suiiday evening al 8.15pin to which & network of speakei's are iiivited throughout the year lo pioclaim the Gospel. Prayei. meetiiigs are convened each Monday evening froin 8pin to 9pin and these are open to the Churches in the local community to provide an opportunity foi. prayer and quiet reflection. All nieeting5 are non-denomiiiational and everyoiie is encouraged lo come alot)g foi. fellowsliip. The Christian faith is advanced iii die lives of individiials through biblical teaching. worship and prayer and so the bond of fel Iowship is strengthened and personal spii'itual development enhanced and encouraged. It has been observed over the years tliat soine people in the looal Coinmuiiity who may not be metnbers of a Church congregation attend the Services in the Mission Hall. Public benefits The direct benefits flowing from these purposes include tlie raising of Christianlmoi'al values and standards among those attending the Services which will in turn flow into widei. society. The Public Benefits flowing frotn tlie purposes of The Mission l-lall, Garvagh are evidenced by the peisonal testimony of changed lives. Personal character qualities are. nurtured including honesty, integrity, respect for one's neighboiirs, greater devotion to family life and a strong commilTnent to adhere to Christian values and standards which benefit the local coinmunity often through acts of kindness and demonstrating respect for one's fellowinan. Attende¢s beGome more actively coinniitted within their own denomination/ohurch. Attendees also gain a greater understanding of community as a result of sharing fellowship with people from different denominations. Tlie transformation and change of lifeslyle in the lives of men and women pi'esents a great testiinony to the community resulting in a very positive mindset in those observing oi. engaging with these individuals. No harm will ai'ise from any of the purposes or is expected to endanger anyone within the confines of The Mission Hall. Tlie orgaiiisalioii's beneficiaries are the General Public. There is no pi'ivate benefit tlowing from any of the purposes. The trustees have paid due regard to guidance Issued by the Charity Commission in deciding what activities the charity should undertake. FINANCIAL REVIEW, ACIIIEVEMENTS AND PERFORMANCE Tl)e Mission Hall is almost entirely funded by the TBF and KL Thompsoii Trust with a retiring offei'iiig being received following each Sunday Gospel Meeting. The Bank Balance al the beginning of the financial year- 6, April 2023 was £943.94 and al the end of the financial year 5, April ?024 £1,253.14. Pllge I
THE MISSION HALL, GARVAGH REI PORT OF THEI TRUSTEES FOR THE YEAR ENDED 5 APRJL 2024 ids. chartered accountants Governance of Garvagh Mission Hall The Chai'ity is managed by a Committee (who .¢ also Trustees) in accordance to the Mission Hall's Coiistitution (17, M&y 1971). A Ti'ustee must be ali adherent of the Charity, agreeing with the purposes and objectives of Ilie Mission Hall iii accoi'ding with tlie Constitution dal¢d 17, May 1971. The Ti'ustees of Ilie TBF ]d KL Thompson Trust are also Ti'ustees of Garvagh Mission Hall. The Mission Hall Trustees have given careful consideration to the Charity Comniission Nl's guidance on public benefit to ensure that the activities Iiave helped to achieve the charity's purposes and provide a benefit to the beneficiai'ies. Trustee Board Mrs Joy Arbuthnot Mi. Joliii Burns Mr Brian Farlow (Secretary) Mr Joseph Gough Mr Noel Hara (Cliairn]an} Mr Campbell Hulchinsoii Mis Roseinaiy Hutchinson (C>e&s' d ) Dr Gordon Mcllroy Mrs Bety Magowan {Treasurer) Mi. Gordon Scott The Trustees repoit was appToved by the TnteeS and signed on their behalf by.. Mrs B Magowan Treasurer Page 2
THE MISSION HALL, GARVAGH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MI GARVAGH FOR THE YEAR ENDED 5 APRIL 2024 ar ere accountants I I'eport on the accounts of the chai'ity for the year ended 5 April 2024, whicli al'e set out on pages 4 to 6. Respective responsibilitie5 of charity trustees and examiner As the charity's trustees you are responsible for the preparation of th¢ accounts in accordance with the Charites Act (Northein Ireland) 2008. It is my responsibility to.. examirLe the accounts under section 65 of the Cliarities Act. follow the procedures laid down in the geiieral Directions given by the Cornmission undeT section 65(9)(b) of the Cliai-ities Act. and state whether particular matters have come to our attention. Basis of independent examiner's report I have examined your charity accounts as required under section 65 of the Charities Act and tny examination was carried out tn accordaiice with the general directions giveii by the Ch'Ity Commission for Northern Ireland undei. sectioii 65(9}(b) of tlie Charities Act. My exaTninatioii included a review of the accounting records kept by the charity and a comparison of the accounts pi-esented with those records. It also included consideration of any unusual items or disclosures in tlie accounts, aiid seeking explanations from you as charity trustees concerning any such matters. Our role is to stale whether any material matters have come to our attention giving us cause to believe= that accounting recoi-ds were not kept iii accoi'danc¢ with section 63 of the Chai-ilies Act. that Èlie accouiits do not accord with those accounting recoi-ds,. that the accounts do not comply witli the accounting requiretnents of the Charities Act,. and that there is furthei. infonnation needed for a proper understanding of the accounts to be reached. Independeiit examiner's statejnent I have completed tny examination and have no concerns in respect of the tnatters 1-4 listed above and, in connection with following tlie Directioiis of the Charity Commission for Northern Irela)Id, I have found no matters that require drawing to your attention. Alisoii Wallace IDS Chartered Accountants LLP 23125 Queen Street Coleraine Co Londoiiderry BT52 IBG Page 3
THC MISSION HALL, GARVAGH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR EI NDED 5 APRIL 2024 ids. chartered accountants Unrestricted Funds Restricted Fuiid5 2024 Total 2023 Total Income from: Collections 706 706 511 enditure oll: Chai'itable Activitie5 (397) (397) (396) Net movement sn funds 309 309 15 Fund balances at 6 April 2023 944 944 929 Fund balances at 5 April 2024 1253 1,253 944 Page 4
THE MISSON HALL, GARVAGH BALANCE SIIEET AS AT 5 IlPRIL 2024 ids. chartered accountants 2024 2023 CURRENT ASSETS Cash at bank 1,253 944 TOTAL NET ASSETS 1,253 944 FUNDS Restricted funds UnTestricted funds 1,253 944 TOTAL FUNDS 1,253 944 Tlie finaiicial statements on pages 4 to 6 were approved by the Trustees on l O October 2024 and signed on their behalf by Mrs B Magowan Trustee Page S
THE MISSON HALL, C.ARVAGH NOTES TO THE FINANCIAL STATEMENTS AS AT S APRIL 2024 ids. chartered accountants Accounting policies Basis of preparation The financial statements have beeii prepai'ed under the historical cost convention. The financial statements have been prepared tn accordance with the Slatetnenl ol Recommended Practice (SOIIP), "Accounting and Reporting by Chai-ities" publislied i]1 2005 and applicable accountiiig standards. Fund accounting General fuiids are unrestricted funds wliich are availabl¢ for use at the discretion of tlie rnembers in furtherance of the general objectives of the cliarity and which have not been designated for other purposes. Incoming resources All incoining resoui'¢es are included in the SOFA where the charity is letsally entitled to the income and the amount can be quai)tified witli reasonable accuracy. 1.4 Resources expeiided All expenditure is accounted for on a payments basis and has been classified under headings that aggregate all costs related to the categoiy. Taxation The Charity is exempt from tax on its charitable activities. Cash at bank 2024 2023 Danske Bank 1,253 944 Cash at banli and in hand at S April 2024 1,253 944 Charitable activities 2024 2023 Guest speakers 350 450 350 450 Share of support costs (see note 4) 47 46 397 496 Support costs 2024 2023 Bank interest and charges 47 46 47 46 Page 6