1GaS.; d chartered accountants
THE MISSION HALL, GARVAGH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED5 APRIL 2025
IDS CHARTERED ACCOUNTANTS LLP
FERGUSON HOUSE 23/25 QUEEN STREET COLERAINE CO LONDONDERRY BT52 1BG
ids.@ chartered accountants
THE MISSION HALL, GARVAGH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
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|CONTENTS|Pages|
|Trustees’|Report|1-2|
|Independent|Examiner’s|Report|3|
|Statement|of Financial|Activities|4|
|Balance|Sheet|5|
|Notes|forming|part|of the|Financial|Statements|6|
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id chartered accountants
THE MISSION HALL, GARVAGH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
The trustees present their report and the financial statements for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 6 and comply with the Charity's Constitution and applicable law.
The Mission Hall, Garvagh is a small charitable group registered with the charity commission in Northern Ireland with registered charity number 107865.
OBJECTIVES AND ACTIVITIES
The Mission Hall has been offering a place of sanctuary to the local community of Garvagh for over 50 years. Opened in 1967 the Garvagh Mission Hall carries out its purposes through Gospel Services once a month on a Sunday evening at 8.15pm to which a network of speakers are invited throughout the year to proclaim the Gospel. Prayer meetings are convened each Monday evening from 8pm to 9pm and these are open to the Churches in the local community to provide an opportunity for prayer and quiet reflection. All meetings are non-denominational and everyone is encouraged to come along for fellowship. The Christian faith is advanced in the lives of individuals through biblical teaching, worship and prayer and so the bond of fellowship is strengthened and personal spiritual development enhanced and encouraged. It has been observed over the years that some people in the local community who may not be members ofa Church congregation attend the Services in the Mission Hall.
Public benefits
The direct benefits flowing from these purposes include the raising of Christian/moral values and standards among those attending the Services which will in turn flow into wider society. The Public Benefits flowing from the purposes of The Mission Hall, Garvagh are evidenced by the personal testimony of changed lives. Personal character qualities are.
nurtured including honesty, integrity, respect for one’s neighbours, greater devotion to family life and a strong commitment to adhere to Christian values and standards which benefit the local community often through acts of kindness and demonstrating respect for one’s fellowman. Attendees become more actively committed within their own denomination/church. Attendees also gain a greater understanding of community as a result of sharing fellowship with people from different denominations. The transformation and change of lifestyle in the lives of men and women presents a great testimony to the community resulting in a very positive mindset in those observing or engaging with these individuals.
No harm will arise from any of the purposes or is expected to endanger anyone within the confines of The Mission Hall. The organisation’s beneficiaries are the General Public.
There is no private benefit flowing 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, ACHIEVEMENTS AND PERFORMANCE
The Mission Hall is almost entirely funded by the TBF and KL Thompson Trust with a retiring offering being received following each Sunday Gospel Meeting. The Bank Balance at the beginningof the financial year — 6" April 2024 was £1,253.14 and at the end ofthe financial year 5" April 2025 £1,079.53
Page 1
ids.@ chartered accountants
THE MISSION HALL, GARVAGH REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
Governance of Garvagh Mission Hall
The Charity is managed by a Committee (who are also Trustees) in accordance to the Mission Hall’s Constitution (17" May 1971). A Trustee must be an adherent of the Charity, agreeing with the purposes and objectives of the Mission Hall in according with the Constitution dated 17" May 1971. The Trustees of the TBF and KL Thompson Trust are also Trustees of Garvagh Mission Hall. The Mission Hall Trustees have given careful consideration to the Charity Commission NI’s guidance on public benefit to ensure that the activities have helped to achieve the charity’s purposes and provide a benefit to the beneficiaries.
Trustee Board
Mrs Joy Arbuthnot
Mr John Burns
Mr Brian Farlow (Secretary)
Mr Joseph Gough Mr Noel Hara (Chairman) Mr Campbell Hutchinson Dr Gordon Mcllroy Mrs Betty Magowan (Treasurer)
Mr Gordon Scott Mr Murray Bell Mr Mervyn Gregg
The Trustees report was approved by the Trustees and signed on their behalf by:
Mrs B Magowan
/aa E. eg~* JOA
Treasurer
Page 2
THE MISSION HALL, GARVAGH ids.@ | INDEPENDENTGARVAGH FOR EXAMINER’STHE YEAR ;ENDED REPORT5 APRIL TO THE2025 TRUSTEES OF THE MISSION dab Gecountants
I report on the accounts ofthe[charity][for][the][year][ended][5][April][2025,][which][are][set][out][on][pages][4][to][6.]
Respective responsibilities of charity trustees and examiner
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charites Act (Northern Ireland) 2008.
It is my responsibility to:
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e examine the accounts under section 65 of[the][Charities][Act.] e follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act; and
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e — state whether particular matters have come to our 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.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
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that accounting records were not kept in accordance with section 63 of[the][Charities][Act;] 2. that the accounts do not accord with those accounting records;
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that the accounts do not comply with the accounting requirements of the Charities Act; and 4, that there is further information needed for a proper understanding of[the][accounts][to][be][reached.]
Independent examiner’s statement
I have completed my examination and have no concerns in respect of the matters 1-4 listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.
Me babe w
Alison Wallace
IDS Chartered Accountants LLP
23/25 Queen Street Coleraine Co Londonderry BT52 IBG
Page 3
THE MISSION HALL, GARVAGH STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
ids.@ chartered accountants
| Unrestricted | Restricted | 2025 | 2024 | ||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| £ | £ | £ | £ | ||
| Income from: | |||||
| Collections | 423 | - | 423 | 706 | |
| Expenditure on: | |||||
| Charitable Activities | 3 | (597) | - | (597) | (397) |
| Net movement in funds | (174) | - | (174) | 309 | |
| Fund balances at 6 April 2024 | 1,253 | ~ | 1,253 | 944 | |
| Fundbalancesat5April2025 | 1,079 | - | 1,079 | 1,253 |
Page 4
THE MISSON HALL, GARVAGH BALANCE SHEET AS AT 5 APRIL 2025
ids@ @ chartered accountants
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| CURRENT ASSETS | |||
| Cash at bank | 2 | 1,079 | 1,253 |
| TOTALNET ASSETS | 1,079 | 1,253 | |
| FUNDS | |||
| Restricted funds | - | - | |
| Unrestricted funds | 1,079 | 1,253 | |
| TOTALFUNDS | 1,079 | 1,253 |
The financial statements on pages 4 to 6 were approved by the Trustees on 17 February 2026 and signed on their behalf by
fu Eger¢ Mrs B Magowan a Trustee
Page 5
THE MISSON HALL, GARVAGH NOTES TO THE FINANCIAL STATEMENTS AS AT 5 APRIL 2025
ids@ e chartered accountants
1. Accounting policies
1.1 Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” published in 2005 and applicable accounting standards.
- 1.2 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the members in furtherance of the general objectives of the charity and which have not been designated for other purposes.
1.3 Incoming resources
All incoming resources are included in the SOFA where the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1.4 Resources expended
All expenditure is accounted for on a payments basis and has been classified under headings that aggregate all costs related to the category.
1.5 Taxation
The charity is exempt from tax on its charitable activities.
2
Cash at bank
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Danske Bank | 1,079 | 1,253 | |
| Cash at bank and in hand at 5 April 2025 | 1,079 | 1,253 | |
| 3. | Charitable activities | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Guest speakers | 550 | 350 | |
| 550 | 350 | ||
| Share ofsupport costs (see note 4) | 47 | 47 | |
| 597 | 397 | ||
| 4, | Support costs | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Bank interest and charges | 47 | 47 | |
| 47 | 47 | ||
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