Mullaghmeen Baptist Church
TRUSTEES' ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
CHARITY NUMBER: 108126
CRUDDEN DOLAN LIMITED
CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS
23 DARLING STREET ENNISKILLEN COUNTY FERMANAGH BT74 7DP
Mullaghmeen Baptist Church
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
CONTENTS
| References and Administrative Details | 1 |
|---|---|
| Trustees' Annual Report | 2- 4 |
| Independent Examiners Report to the Trustees | 5 |
| Receipts and Payments Account | 6 |
| Statement of Assets and Liabilities | 7 |
| Notes to the Financial Statements | 8- 9 |
Mullaghmeen Baptist Church
| Charity Name: Charity Registration Number: Contact Address: Trustees Independent Examiner Bankers |
REFERENCES AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022 Mullaghmeen Baptist Church 108126 Andrew Compton 47 Ardgart Road Ballinamallard Co Fermanagh BT94 2AR Andrew Compton Garry Knox William Coalter Victor Irwin George Miller Paul Irwin Crudden Dolan Limited 23 Darling Street Enniskillen Co Fermanagh BT74 7DP Danske Bank Ltd 99-101 Main Street Fivemiletown County Tyrone BT75 0PH |
REFERENCES AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2022 Mullaghmeen Baptist Church 108126 Andrew Compton 47 Ardgart Road Ballinamallard Co Fermanagh BT94 2AR Andrew Compton Garry Knox William Coalter Victor Irwin George Miller Paul Irwin Crudden Dolan Limited 23 Darling Street Enniskillen Co Fermanagh BT74 7DP Danske Bank Ltd 99-101 Main Street Fivemiletown County Tyrone BT75 0PH |
|---|---|---|
| FOR THE YEAR ENDED 31 DECEMBER 2022 Mullaghmeen Baptist Church 108126 Andrew Compton 47 Ardgart Road Ballinamallard Co Fermanagh BT94 2AR Andrew Compton Garry Knox William Coalter Victor Irwin George Miller Paul Irwin Crudden Dolan Limited 23 Darling Street Enniskillen Co Fermanagh BT74 7DP Danske Bank Ltd 99-101 Main Street Fivemiletown County Tyrone BT75 0PH |
1
Mullaghmeen Baptist Church
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees present the annual report and statement of Receipts and Payments and Assets and Liabilities for Mullaghmeen Baptist Church for the year ended 31 December 2022.
Objectives and Activities
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To grant people a positive experience of knowing God through a relationship with Jesus.
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To provide people with personal well-being and the experience of belonging to a spiritual family within the local community.
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To provide answers to people who may have deep questions about their lives coupled with unhappiness or uncertainty as to how they pursue their lives.
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To lead and equip people to reach out beyond their own life concerns developing an open approach to others within the community.
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People who have developed a clear understanding of themselves and God which stabilises their approaches to the stresses and challenges of life.
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People who grow as mature and positive citizens and contributors to the life of the local community.
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Bringing people a sense of stability despite the unpredictability of life.
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Young people who benefit from regular time spent together with their peers in a safe environment. Adults who benefit from regular time spent together with others in a safe environment. There is no possibility of harm arising from the purposes of Mullaghmeen Baptist Church as the purposes relate to those who wish to pursue them and are not forced on those who reject them. Mullaghmeen Baptist Church's beneficiaries are the section of the public that are members and adherents to the church and any members of the public who wish to attend the church. There is no private benefit arising out of the purposes of Mullaghmeen Baptist Church.
Achievements, Performance and Public Benefit
Weekly services/events: Sunday- 11.30am Morning Worship, 7.00pm Prayers, Home Groups, Teens Meeting
Monday- 8.00pm Office Bearer’s Meeting (monthly)
Tuesday- Friendship Community Club- 10.30am (fortnightly)
Wednesday- 8.00pm Midweek Bible Study and Prayers
Friday- Youth ministries Primary School age (fortnightly) Teens (fortnightly)
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SAFEGUARDING POLICY STATEMENT
· Every person has value and dignity which comes directly from the creation of male and female in God’s own image and likeness. Therefore, we have a duty to value all people as bearing the image of God and to protect them from harm.
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We accept and endorse the principles set out in ‘“Safe in our Care” Safeguarding and Child Protection Guidelines produced by the Association of Baptist Churches in Ireland.
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We commit ourselves to nurture, protection and safeguarding all our members, particularly children, young people, and vulnerable adults.
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We recognise that safeguarding is the responsibility of the whole church community.
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We undertake to exercise proper care in the selection, appointment, training, and support of those working in both paid and voluntary positions with children or vulnerable adults, including the use of Access NI disclosures and making appropriate referrals to the ‘AccessNI Enhanced Disclosure check’.
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We will respond without delay to concerns or allegations that a child or vulnerable adult may have been harmed, cooperating with the police and social care services in any investigation.
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We will challenge any abuse of power by anyone in a position of trust.
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We will seek to offer pastoral care and support to anyone who has suffered abuse, developing with them appropriate pastoral support.
· We will seek to offer pastoral care and support, including supervision and referral to the proper authorities, to any member of our church community known to have offended against a child, young person or vulnerable adult.
The Office Bearers and Trustees of this Church agreed and adopted the above Policy at its meeting on: 07/06/2021
A full copy can be made available upon request, please contact the office. SAFEGUARDING TEAM
We have appointed Sandra Knox Church Safeguarding Officer (CSO). Safeguarding Officer: Sandra Knox; knoxfamily04@yahoo.co.uk; 02866348047 Our CSO is the first person to speak to if you have any concerns about the welfare of a child or adult with vulnerability.
This role is supported by our CSO Assistant Stewart Burns s.lburns@hotmail.co.uk; 078 21312182
The church has given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities entered into during the year have helped to achieve the Church's objectives and activities, as well as providing public benefit.
Going Concern
The Trustees have reviewed the budgets for the year ahead and are satisfied that there are adequate funds in place to ensure that the church can continue its activities and the financial statement for the year ended 31 December 2021 can be signed off as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Consituted as a Charity by Trust Deed.
Recruitment and Appointment of Deacons & Elders (Trustees)
Those eligible to serve as Elders shall:
i. be chosen from the male (according to biological gender at birth) membership of the Church
ii. be in membership for at least two years; or have been a member of another Baptist Church for at
least two years
iii. be of good standing within the Church;
iv. display the necessary Scriptural qualifications laid down in 1 Timothy 3 and Titus 1; and
v. affirm and hold unreservedly to the Doctrinal Statement of the Church.
5.1.3 Term of Office With the exception of a Pastor, Elders shall step down from office after serving a period of five years, but they shall be eligible for reappointment in accordance with the procedure set out in 5.1.4.
5.1.4 Recognition of Elders Candidates for the office of Elder shall be proposed by the existing eldership. Nominations may be given to the eldership for their consideration. The elders will consult with those nominated and, where appropriate, their spouses. Any nominations will be held in confidence by the eldership. The candidate(s) will be required to give consent for their names to go forward for election.
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Organisational Structure
Mullaghmeen Baptist Church is an independent church with a membership overseen by elders, appointed by the membership, and practically looked after by deacons, appointed by the membership. MBC is p the Association of Baptist Churches in Ireland.
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' Report and the statement of Receipts and Payments and statement of Assets and Liabilities in accordance with applicable law and regulations.
The laws applicable to charities in Northern Ireland with income of less than £250,000 requires the Trustees to prepare a statement of Receipts and Payments and a statement of Assets and Liabilities for each financial year.
The Trustees are repsonsible for keeping accounting records that are sufficient to show and explain the Church's transactions and disclose with reasonable accuracy at any time the assets and liabilities of the Church. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Trustees:
Mr George Miller Mr Victor Irwin
Date : 31.10.2023
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Mullaghmeen Baptist Church
INDEPENDENT EXAMINER'S REPORT TO THE CHARITY TRUSTEES OF Mullaghmeen Baptist Church
We report on the accounts of Mullaghmeen Baptist Church for the year ended 31 December 2022, which are set on pages 6 and 7.
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 Charities Act (Northern Ireland) 2008. It is our responsibility to:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general Directions given by the Commission under sections 65(9)(b) of the Charities Act
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State whether particular matters have come to our attention
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our 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.
Our 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.
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Our role is to state whether any material matters have come to our attention giving us cause to believe: 1. That accounting records were not kept in accordance with section 63 of the Charities Act
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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
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That there is further information needed for a proper understanding of the accounts to be reached
Independent examiner's statement
We have completed our 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, we have found no matters that require drawing to your attention.
CRUDDEN DOLAN LIMITED
CHARTERED ACCOUNTANTS AND REGISTERED AUDITORS
23 Darling Street Enniskillen Co Fermanagh BT74 7DP
Date:
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Mullaghmeen Baptist Church
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2022
| Receipts Donations Gift Aid Assoc of Baptists Irl IFL Repayment Total Receipts Payments Pastor's wage Light&Heat ABCI Subcription Pastor's expenses Baptist Finance Pension Contributions Missions Scripture Union Bank Charges Water Repairs&Groundskeeping Print Postage Stationary CCLI copyright Other Internet Sunday School Holiday Bible ClubA Church outings&teas Guest Speakers Furniture&equipment Baptist Magazine Insurance Total Payments Transfers Excess of Receipts over Payments for the year Surplus (Deficit) of Receipts over Payments for the year before transfers |
Unrestricted Restricted Funds Funds Total Total 2022 2022 2022 2021 £ £ £ £ |
|---|---|
| 47,614 47,614 41,310 - - 16,877 16,877 1,900 - - 20,700 - - - - |
|
| 64,491 - 64,491 63,910 |
|
| 32,645 27,392 3,344 1,528 870 3,073 2,249 4,583 3,288 3,167 9,980 4,370 3,000 2,000 101 87 108 74 3,707 5,507 3,685 623 481 435 100 605 - 214 327 - - - 9,685 664 279 295 1,078 723 - - - - 32,645 3,344 870 2,249 3,288 9,980 3,000 101 108 3,707 3,685 481 100 623 214 514 1,351 755 9,685 279 1,078 |
|
| 78,058 - 74,814 55,452 |
|
| (13,567) - - 13,567 8,458 |
|
| - - |
|
| (13,567) - (13,567) 8,458 |
|
Mr George Miller
Mr Victor Irwin
Date: 31.10.2023
6
Mullaghmeen Baptist Church
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2022
| Deposit Account Total Cash Funds Total Investment Assets Assets retained for the Church's use Total assets retained for the Church's use Total Assets On behalf of the Trustees Mr George Miller Date:31.10.2023 Cash Funds Current Accounts Investment Assets Other Listed Investments |
Unrestricted Funds 2022 £ 46,986 22,903 |
Designated Restricted Funds Funds Total Total 2022 2022 2022 2021 £ £ £ £ - - 46,986 54,537 - - 22,903 28,918 |
|---|---|---|
| 69,889 | - - 69,889 83,455 |
|
| - - |
- - - - |
|
| - | - - - - |
|
| 69,889 | - - 69,889 83,455 |
|
| Mr Victor Irwin |
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Mullaghmeen Baptist Church
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. Accounting policies
Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities.
a) Receipts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have been accounted for on a cash receipts basis.
b) Statement of Assets and Libilities
i) The assets of the Church, retained for its own use comprise:
- Church Buildings
The Church Buildings are deemed to be Heritage assets as defined by the Charities SORP (FRS 102). These Heritage assets are not included in the statement of assets and liabilities as information on the cost of valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the Church.
ii) Investments
Fixed asset investments comprising listed investments (ordinary shares), investment properties and Representative Church Body (RCB) investments are intially recorded at cost and are then subsequently stated at fair value at each year end date.
2. Reconciliation of Cash Funds
| Total CashFundsat Beginning of the year Receipts for the year Payments for the year Total CashFundsat end of theyear |
83,455 64,491 (78,058) 69,889 |
|---|---|
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Mullaghmeen Baptist Church
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
3. Movement in Funds
| Restricted Funds Unrestricted Funds General Fund Total Funds |
- - - - - 83,455 64,491 (78,058) - - 69,889 At Incoming Outgoing 01.01.22 Resources Resources Transfers Investment At Gain/(Loss) 31.12.22 |
|---|---|
| 83,455 64,491 (78,058) - - 69,889 |
|
| 83,455 64,491 (78,058) - - 69,889 |
4. Collections for Third Parties
No collections were made on behalf of Third Parties
5. Transactions with the Trustees
Andrew Compton (Pastor)
Salary, expenses, pension contribution 38182
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