Mullaghmeen Baptist Church
TRUSTEES' ANNUAL REPORT AND STATEMENT OF RECEIPTS AND PAYMENTS AND ASSETS AND LIABILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
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 2023
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
REFERENCES AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023
| Charity Name: | Mullaghmeen Baptist Church |
|---|---|
| Charity Registration Number: | 108126 |
| Contact Address: | Andrew Compton |
| 47 Ardgart Road | |
| Ballinamallard | |
| Co Fermanagh | |
| BT94 2AR | |
| Trustees | Andrew Compton |
| Garry Knox | |
| William Coalter | |
| Victor Irwin | |
| George Miller | |
| Paul Irwin | |
| Independent Examiner | Crudden Dolan Limited |
| 23 Darling Street | |
| Enniskillen | |
| Co Fermanagh | |
| BT74 7DP | |
| Bankers | Danske Bank Ltd |
| 99-101 Main Street | |
| Fivemiletown | |
| County Tyrone | |
| BT75 0PH |
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Mullaghmeen Baptist Church
TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
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 2023.
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
Sunday meetings : 11.30am (Bible teaching and communion) 7.00pm (Home Groups/communion/prayers). Youth events : Sunday 11.30am- Kid’s Church, Fridays- Children’s Club and Teen events, annual Holiday Bible Club. Prison Ministry : Loughan House Prison meeting every third Tuesday, pastoral visit every Thursday 2.00pm. Friendship club : Tuesday 10.30am fortnightly (support group for older people in the community). Pastoral visitation : Visiting the sick, elderly from people across the church.
Outreach events : Invitational meetings held at the church building throughout the year on Sunday evenings.
SAFEGUARDING POLICY STATEMENT
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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 ‘ ’
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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.
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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
Mulla hmeen Ba tist Church
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 2023 can be signed off as a going concern.
Structure, Governance and Management
Governing Document and Constitution of the Charity
Constituted as a Charity by Trust Deed.
Recruitment and Appointment of Deacons & Elders (Trustees) taken from MBC’s constitution
5.6 Appointment and Removal of Charity Trustees
5.6.1 Given the nature of their responsibilities, the duly appointed Elders and Deacons (collectively referred to as the “Office
Bearers”) shall serve as the Charity Trustees in accordance with the Charities Act (Northern Ireland) 2008.
5.6.2 Appointment to the role of Charity Trustee will terminate on cessation of holding the office of Elder or Deacon.
5.6.3 The Church Members’ Meeting, acting in accordance with the procedures set out in 5.1, 5.2, 6.2 and 6.3 shall appoint, remove and accept the resignation of Charity Trustees.
5.6.4 No person may serve as a Charity Trustee who is disqualified by law from acting as a Charity Trustee. Any duly elected Office-bearer who is disqualified by law from acting as a Charity Trustee may retain the office of Elder or Deacon and discharge the duties of that post.
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5.6.5 There must be a minimum of three Charity Trustees at all times.
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5.7 Responsibilities of the Charity Trustees
5.7.1 The Charity Trustees shall be responsible for the governance of the Church and the fulfilment of the purpose as stated in clause 2, acting according to the will of God as discerned by the Church Members’ Meeting and in accordance with the specific and general directions of that Meeting.
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5.7.2 The Charity Trustees shall ensure, in accordance with the instruction of the Church Meeting, that:
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i. the appropriate level of insurance for building, public and employer’s liability is held; and
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ii. all properties including those held on separate property trusts, (except those buildings that are
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required to be kept in repair and insured by a tenant) are kept in the appropriate state of repair.
Organisational Structure
5.8.1 The Charity Trustees, under the direction and authority of the Church Members’ Meeting, shall manage the business of the Church and have the following powers in order to further the purpose:
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i. power to make rules and regulations for the governance of the Church provided they are not in
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conflict with this constitution and gain the approval of the Church membership;
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ii. power to make grants that further the charitable purpose stated in clause 2. For the avoidance of
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doubt any disbursement of funds by the Church as part of the “Association of Baptist Churches in
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Ireland” or to the “Northern Baptist Corporation Limited” shall be considered as furthering the
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charitable purpose of the Church.
iii. power to do all such other lawful things as are necessary for the achievement of the purpose as
- stated in clause 2.
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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
George Miller Victor Irwin
Mr George Miller
Mr Victor Irwin
Date : 15/10/2024
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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 2023, 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.
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
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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:
5
Mullaghmeen Baptist Church
RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023
| Receipts Donations Gift Aid Assoc of Baptists Irl IFL Repayment Total Receipts Total Payments Transfers Excess of Receipts over Payments for the year 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 Club Church outings & teas Guest Speakers Furniture & equipment Baptist Magazine Insurance Surplus (Deficit) of Receipts over Payments for the year before transfers |
Unrestricted Restricted Funds Funds Total Total 2023 2023 2023 2022 £ £ £ £ 44,120 44,120 47,614 - - 8,922 8,922 16,877 - - - - - - - |
|---|---|
| 53,042 - 53,042 64,491 |
|
| 29,392 32,645 2,030 3,344 2,341 870 6,745 2,249 3,409 3,288 8,058 9,980 3,000 3,000 94 101 126 108 6,186 3,707 625 3,685 519 481 216 100 510 623 382 214 825 514 - 1,351 1,785 755 1,711 9,685 265 279 1,171 1,079 - - - - 29,392 2,030 2,341 6,745 3,409 8,058 3,000 94 126 6,186 625 519 216 510 382 825 - 1,785 1,711 265 1,171 |
|
| 69,391 - 69,391 78,058 |
|
| (16,349) - (16,349) - 13,567 - - |
|
| (16,349) - (16,349) (13,567) |
Mr George Miller
Mr Victor Irwin
Date:
6
Mullaghmeen Baptist Church
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2023
| 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 Cash Funds Current Accounts Investment Assets Other Listed Investments |
Unrestricted Funds 2023 £ 42,417 11,123 |
Designated Restricted Funds Funds Total Total 2023 2023 2023 2022 £ £ £ £ - - 42,417 46,986 - - 11,123 22,903 |
|---|---|---|
| 53,540 | - - 53,540 69,889 |
|
| - - |
- - - - |
|
| - | - - - - |
|
| 53,540 | - - 53,540 69,889 |
|
| Mr Victor Irwin |
Date:
7
Mullaghmeen Baptist Church
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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 Cash Funds at Beginning of the year Receipts for the year Payments for the year Total Cash Funds at end of the year |
69,889 53,042 (69,391) |
|
|---|---|---|
| 53,540 |
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Mullaghmeen Baptist Church
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
3. Movement in Funds
| Restricted Funds Unrestricted Funds General Fund Total Funds |
- - - - - 69,889 53,042 (69,391) - - 53,540 At Incoming Outgoing 01.01.23 Resources Resources Transfers Investment At Gain/(Loss) 31.12.23 |
|---|---|
| 69,889 53,042 (69,391) - - 53,540 |
|
| 69,889 53,042 (69,391) - - 53,540 |
4. Collections for Third Parties
No collections were made on behalf of Third Parties
5. Transactions with the Trustees
Pastor's wage: 29392 Pastor's expenses 6745 Baptist Finance Pension Contributions 3409 39546
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