Report of the Trustees and Unaudlied Flnanclal Statements for the Ycar Ei nded 31 December 2024 for BallycroLhan Baptlst Cliurch Mellveeii Howanl Limited Cl)<ml'eitd Accoiiiitoiits 169a Uppu. NewiL)wiillrd5 Road Belfast DT4 3HZ
Bally¢ri>ehan Ilaptist Church Contents of the Fin4nebal Statements for the year ended 31 December 2024 Page Referen¢e ond Admlnlstratlv¢ Dotalls Report of the Trustees Independent Ei xamlner'y Report Statement ofFlnanclal A¢tlvltiL* io Balance Sheet Noles to tho Flnanclal Ststem¢nts 12 to 17 Detslled Statement of Flnancial Ac¢ivltle8 18 to 19
B&lly¢rochan Baptist Chureh Reference and Administrative DetaiL ror the year ended 31 December 2024 TRUSTEES Mr A Colc Mr G Deiuiy Mr G forrest .JHall' Mr M Keiiii¥dy Mr J Parker (iysigied 2013124) Mr G Wallwin Mr N Walsoii . D Lloyd Mr R Gainble (resI1ed 23110124) Mr B McKay (appointed 2914r24) PRllYCIPAL AI)DRE&S l BallyciDc11j Road Bangor Co Dowii BT19 6N]". REGISTERED CHARITY NUMJJER 108404 INDEPENDENT EXAMIIYER Mcllveeji How8rd Lllnil¢d Cliarteitd Accoui)lanlS 169a Uppei. Newlowiiaiyls Road Belfast BT4 3HZ Doiiske Bank Brdiich Biisiness POBOX 183 DoiiLgall Sqiiaiy W¥sl Bella5t BTI 6JS Page I
Ballycroeban Baptist Church Report of the Trustees for the year ended 31 December 2024 The trustees present their w with the fu)1¢1] stateinents of tlie Charity for the year elided 31 Deceiiiber 2024, The ljiislees liave adopied d)e piDvisioiis of Accoiiiituig ld Reportin8 by Cllai'ities: Siateineiit of Recoirni)eiided Th?ciiLe applicable to charities prepariJi8 dieir accoiuits lll occol'daiiee willi thL fuiaiicial Repoitllig Slandard applical)IL ll) thL UK 8iid Republic of ]reland (fRS 102) (etTective l Jaiiliary 2019). OWEcfivEs AIYD AcfiviTIES Objectives #nd alm$ Acknowledgu)g tlie headship of Clll'ist over his cliuirli tile ineinbers i)r tlie Cliurcli uiiile lo glorify die God of the SLriptur¢s by malli¢aiiJll)g ld promoting His w0131)ip both individually aiid Lorporalely, by devolujg thaiiselves to ihe l¢aclillig of Scripttire, 10 tl)e fcllowsliip? to the bitakuig ot"bread ai]d to pi?yer wid lll eVlSe11511). Tlie prilicipal charitable object of the cliur¢Ei is die adV]C¢melll of the chris111 failli accoixliiig to the t¢achiii85 of Scripiurc, the Doctrinal Staleinent and Bapiist priiiciples. Ilie activilies carried oul by tlie church ii)clude: Holdin8 It8ular services for public wo]ship, prayer, Bible study, preachllig and teachui8 for 011 gge giDups; - PIDviding pastoral care lo die iiiembers of tlie cl)urcl) thiU811 visitslioii aiid prayer; - Ownising meetings aiid eveiits that proinote ow. charithble puwe; P8rlicipatu)g in die life of tlie local eoiiiiiiuijity; Siipportiiig other Clwislian organisatioiis )d cliarilies Iluniigh volLiiiieerui& futsiicial 8iLts' aiid i)IllyLr. Tlie Uvstees liave paid diie ir8ard to guidaiieL issued by d)e Chw'iiy Coiiiiiiissioii u) decidijig wlial aclivities tl)e cliuitli shoLild undertake. Publlc bcneflt Tl)Ir>iighoui th¢ year we coiituiued with i}Y Activities tlial were of direct b}efIt to our ii)¢iiibei3 aiid tl)e cojwnuiiity, ljage 2
Billycrochan Baptist Chureh Report of the Trustees for the year ended 31 December 2024 O]IJECTIVES AND ACfIVITIES Missions The Missions T1) seeks to contiiiually prnnole ld encOlage iii1ssioi1Y inleresl withiji Ballycrocl)an Baptist Chiwcli. We also take responsibility for the chUh inissionury caleiidar iiicluding tlie Missioiiary Week¢Jid, Tearfui)d Sunday, Siiiniiier Workers prO71e ai)d Scripttwe Uiiioii scliool w0rS wiil)iii oiir local area. We C111¢11Ced 2024 wid) a speakei. fixND CilliS1iaii Uiiioii IrL'laLid 011 24di JJiiiiaiy. It was exLltuig i() lieAI' liow God is woi*ll)8 wiiong Ihe studeLI A Ireewill otldiiig was giv} to Iielp towaids tl)e woi'k orcui. Oil the 3rd of Marcli we had a 5pLaker I11n Tearfiiiid for ow. yeai'ly Tew'fiii)d Suiiday bread aiid chccsL liiiieli. 11ie aiu)ual Baplist Mi5sioiis Rally was held iii Ballynahllich Baptist 011 141b May. I Sunday 18th Augi1 we weit privileged io have a speaker froin Missioii fr8iice wl)o was also a speaka. at the Woi'ldwide Msssioi)ary Conventioii. Sunday 20tlI October was our Mission5 Swiday. We had o speaker froni Bapiisl Missioiis at the morning service who is workuiB ui tlie Fennaiia8h l Monaghan border iL'gioiis. Theii a speakei. fini)I Slavic Gospel Associatioii al tl)e evelluJ8 service gnd a li81)t 511pper was served followuig the seivice. 11 was a great day w)d we were reiiiillded that througii all situotioiis 'Gods work still 8oes oil. J Wednesday 27tli November we heaThl froin a representalive of Release bi1erllalila1. Aiiother greul iiiforniative evenin8 of liow God is worki1)8 ui Inaiiy Countries. Csfé Connect Café Connect coi)tlliiie$ to one friday a Inuiith firJJii k'piunbei. 10 Jiuie. A teain of voliii)teers siaff di¢ ¢veiil pi'ovidlll¥ tlie retrLts'lunciils, lu1)e111¢d by a few other wiple. "rhe usual artaidaiice is about Iliirty, Inostly PLople from Thir church. soinetijnes with triejids }d fnAly. Occasioiwlly others Witii no coiiiiectirni to Ilie churLli come ui aiid diey inade welcoii)e. Theit IS 8 good atsnospliere, a chwice for diose altdiding to C81ch up in 8 irlaxed way. This ye. it was suggested that one Fi'iday should be a Macmill1 Coffee iiion]iiig. This was lield on 25tli Oelobcr 2024 id raised 8 total OF £583. Because it wa5 advei1ised oil the MacMilla]i website Iwo MLAS and colleague5 caine. Their pliotograph at BBC appeared lli the Spectator so the chuitli shgred in tlieix publicity. The December Café Comiect had 8 Cl]Ti5tmas diane. The tables were decordLed ai)d there was a li8lil-hIed Cl]rislrnas quiz. Evangelism DIwll)g 2024, die Evwlgelisiii teaiii lias wod(ed I'o Ncli oiil Ic) oiii. frieilds: lainily ineinbers: d)e local coi]uiiuiJily Utid tliose ij) iieed willi ilie inessage ul'die Gospel. We've looked Eor ways to eiiga8e w)ple willl dle inessage ol Christ aiid (o Litale opportsniities for our cliiwcli iiieinixys (o iiivile otl)ers to cliiirch. A 8itled teain from Klass Kids (Crowii Jesus Muiists'ies) jollied lis lli Mairh and delivered loler aclioLi packed Las1. IIDgiwnme auned at Thiii)yry Scliool cl)ilthtii called Thc Gitatest Resciie Ever,. Approxunalely 90 childrthi c21ne aloii8 011 a Saturday aftemooii foi. lots of lively Slligiii8, piippet shows? 8tsines. Lralls, snacks ld inost importaiitly Iliey h¢ard a Bible Story of die Greatesl Resciie Ever. This was a very clew. preseiit8lioiJ or the Gospel. Page 3
Ballycrochan Baptist Church Report of the TTUSt¢¢s for the ye#r ended 31 December 2024 oWEIVEs AND ACTIVITIES We are so tJiai]kfiJl to Klass Kids for lielpi1 with the Easter events over ilie lasl couple of yeats ]d for their aieigy* entliusidsn). dedicatioii and dcsire to shwE tlie Gospel. At the end of September, we had a visit from Milo the Gospel Dog who aloiig with Iiis owner4 acled oui tl)e Gospel story. It was eii¢oiu?guig to have a iiuinber of families visiluig wlio don'l iioniially atteiid chur¢h join us for Ihis 01streach eveiit. Everyoiie aijoyed a hol dog before Iieadlli8 boinel As a cliurcli we were able lo help slruggluig fnilieS ui ow. local co1ul]Ity lo celebrale Cliristsiias. Increasing nuinbers of parellts are WOled about bein8 able to afford Ckn'isinias PSents tor ihell. chilthtii )d iieed lo rely on food wrels to suppleineiil whAt they c811 affoixl. We gatliercd doiiatioiis for llwee cliarities, the Salvalioii Anny Clu'isunas Gift Appeal. IliL. Sloreliousc Noith Dow) (food b81)k). Doiiali(xis of new. iuiwrnpped toys aiid gifts foi. cliildren uiid l)oxes of fo(MJ dnd dilliths were delivered well ui dv1CC OF CIM'istsn8s aiid weiL' gi7tLfiilly it¢¢ived. 'fiie St)Iv&lioii Anny por1ed tliul willi oiir Iielp aiid ollie. vvei. 245 IoLal fwiiilie5 Iiiade up of 518 cliilthtii benefilted fiDin tl)e Chri5tsiias'l"oy Appe8L. We also supported oiw Juiiior Yoiith Club to share tlie Christmas story al JYC in Deceiiiber. A scliool worker froiD 13 SUNI'S Sdiool Projeci was the speaker. Eacli youii8 peisoti left with 8 Christsnas Siory booklet, cl)ocolale reindeLY. cwidy cane ld flli invite to our Cluistma5 Scrvices. i iiivite to our ChrislTnas Services alon8 with a sachet of hot chocolale WAS also giv) lo alt the 8dulls wlio c])e aloiig lo Pareiits and ToddlpA3. At the end of February. we liad a special iii8lit "Unboxcd" with a guesl 5wker who is a YouiJ8 People wid Coinmunity Paslor. This was an infornial and re18xed ev118 wheii he Shad liis leslimoiiy, Iiis love foi. Jesus and h¢)w JesiLS 'ai)sfonned Iiis life. He is a talented initsici&J ]d soii8wriler 8iid shared a few soiigs tlwoughout the eveiiiii8. We had appiDximalely 95 people arteiiding wliicli was a great alCOUIX8eiiieiit. As we strive to sliare the Gospel message with odiers throiigh a iwige of oiitre&ch evejits, let us Int ui tlie power or God's word to brlll8 about 1rn1sforni8lioii u) the lives ol. Il)ose who licar. Baptb't Women BW began its wuiual prograiiune widi our traditional ladie5, breakfasl ll) Oclobei.. Our speaku. was a counsellor aiid lired iiilliislei s wife. Slie gove o veiy ljelpfiil preseiilalivii on t]ie iiith)y ways we. as ladies. c) Cwt for oiirselves }d eocli odier by bell inuidfvl ofoui. Spllitual. physical, ld ineillal l)eald). JJI November we welcoined a spe8ker fr die Faidi Mission ui West Belfast. Slie spokL wid) pa55ion aboui Iliis inijiisiry wliich llicludes door lo d¢)oi' visilation, prayer inlljisty and ladies, niinisliy ld deliciou5 desse were eiijoyed by 211. The food liieine coniinued in JwiUY widj a Gals to GIw15 Chinese iiieal 8Lid quiz nighi wliicli was a greai 0ppoittlry io have fun ]d fellowslitp. Pube Ephesiwi$ 4v2. 'Be coinpletely l)umble and gllIe, be patient, be8riJi8 with oiie ui love., The Pulse Groiip is iiow in ils secoiid Ye.. iiieellllbb 01] dje fwsi Tiiesduy iiioniii)bi of cach nioiid), fr)1 Sepluiiber to May. We ait a group of arouiid ?0 5eiiioi' woineii iii Ballycrocliai) who wijoy iiieetll)g loged)er, 8ettllig to kJ)ow oiie ai)other belter ld takuig ali ll)terest ii) our cliilltli f&nily and ils aclivities. W¢ keep ourselves uifoiined of wliat is Iiappeiiing in th¥ various deparUiiLiitsi play for Uiein whai we iiieei, aiid also al lionie. We let li be kniowii diat we ait willillg to give praciical help in llie backgrouLid wl)en thai is appropri8te so Uiat we aLf Still involved ui the woi'k of thc church in our reiireineiil. yeais. Page 4
Ballycrochan Baptist Church Report of the Trustccs ror the year ended 31 D¢cember 2024 OWEcfivES AIYD AIVITIEs i the llatural way thai frild$ ineet we gre infoiiiial, Ive flu). Sh?, aiid are a help io oiie aiiotliei. aiid others. Toddlers PsabD 127.3 "Ch11thl a a gift fiDiii the Lord; d)ey ai? a reward from Iiim." Toddlers for tile year 202312024 liiiished at die elid of Moy witli a pariy, bouiicy ¢dsiles, party food smd 24 of oiir lots leavi1)8 US to 80 to P/pre or pr¢-sclJool! Eacli of than w85 given a Toddler Bible whicli we hope aiid pJ?y will be read by them or to them by their pti]Is. In Sepiember we slaited with fewer fnilieS tliaii iisual. l-lowever, iluinbs h8v¢ ijicreased ]d, althougli iiot 50 maiiy Are "on th¢ roll" as last year, die avera8¢ alwndlce is Sill)ilar, '0)d 25 adults la 30+ ioddlers and babies eacli week. On our last Wednesday beloiE die Cl]ri51iJ)8s break cliildirii listei)ed veiy alteiilively lo a inijii iaik uboiil Ilie baby jeSi and Saiila. theii distsibitted liltle Cl]ristsn4s books aiid chocolale. As a teuin of lie1pS we are uiutcd in doing our best lo ii)ake oui. cliurch l)all a itally Iiappy aiid wL.Icoiiiin8 pla¢L foi. all wlio coine, frryii Ilie 8raiinies lo the babies, Wtt leel Ihal iii soiiie sniall way, we i811 be M lisiei)11)8 r. and we can pray for those who have EKeii bereaved, who have health problellis or tnIlY issiies wliich air troiibling th¢in. We are very grnt¢ful to the kitcheii *ams for their parL speiidin8 niost of Ihe iiioniing pitparuig aiid wasliiiig up after our sii8cks. We also allY appirciate the Iielp Iroin those that 5eiUP befoit eacli sessioii aiid Clear away ai ihe end. We air tlef1 inosl of all to God foi. die oppoifftlliilies we l)ov¢ to welcome tolk iiito oiir cliiwcli aiid g¢t lo know Iliem. OLir prayer is that Toddlers will be a lillk lli the cliain wliicli briiigs iiiaiiyp botti youiig and old, to die LONI Jesus. Campalgners Jillary 2024 beg&1 wltli the prepai?tioiis for tlic Scriprnir Exwn wl)iclJ fociised 11)e story of Gideon ]d a Psalni or e8clI Clens thoosing. Our owi Pastor Neil Walsoii was the speaker at tlie l-'wiiily Service u) Marcli wlieiE ijeurly all die ClaiismeD received Iheir award. li? March die Juiios, llerS wjd Craftsii)en look parl iii tlie Resi}81 Table (JiiL Jiiiios caine seLoiid wliilc liilLts aiid Craft5111LI) caiiie tW5l. We were so tJ?anktriil wljeii 8 n)unbei' of the c18n Laiiie to tell us l]e Iiad coine to tailli ui tile spi-uiglllnc. 14e is so kll)d aiiil lielpful 10 US lli biters ond Craftsmeii. We We very pleased io be iiiviied lo altei)d Iiis Baptisin ui Noveiiibei.. Our Awiual Display under the title of 'Oii the Booksheie look place u) Apiil. This provided scope for a wide vgriety of iiiteipr¢leti(xis. It was a real pleasiut to have tlie Re8ioiial aiief of caInpa1]elB aiid liis wile as lspeCtI1]S OtYicer5 wid Neil piDvided the Clan'c,. The distribuiion of Awards testifies to tlie voluiiie of work coinpleted each evei)ui8. T7 year drew lo a close witi) our individual parties. Aller a time of resl and refiwlllneiit the Clwi ircoii]meiiced lli Septeinber. We were very pleased to welcome a new Assistant Leader ai)d a yoiii)g pei%on coiiipletuig liis Ci?ftsln) Seivice. BOLI) of theiii are woi.kll ui the Jwios, cl1. We are also very grateful to oiir Assi5lanl Pastor wl)o coiitilliies io help iti this Clwi toD. A total of 45 young people are registered widi cpaigna5 with tlie 1118jority attendllig every week. Canipaiwiei. Siinday took place lli Noveniber wider die dieiiie of'llie l--aiiiily of God,: willi tlie DiTeclnr of13aMi51 Yoiidi ¥s oiir speaker. Wlio laiew tliai Disiiey's Rapuiizel coiild be iised lo teacli Bible Uvthsl We drew tlie year lo a close widi the iisual pai1ies ai)d speLial visitoi. ai Clll'istsiias. Pa8e 5
Ballycrochan Baptist Church Report ofthe Trustees ror the year ended 31 December 2024 OBJECTIVES AND ACTIVITIES Star Klds 2024 was lliiodier busy year lli SKC. 0. llillnbL' liave miiaiiied siable and dLspile losiiig tlwee P7s lasl Siiiillner. we liave loved seeiiig some iiew faces coiiie al01 each week. Thal 1% a great lCol11?8¢1lleIlt. ice agaiii we were able to l)ave SDe fuij as we siippoited our P7s ii) dieir traiisilioii io Equip. As WLII a5 SLxne trial 5essioJ)s iii tlie month of Jwie, we wut 8150 able to elljoy a silluiy Saturday afte11100Ji al Psiytes Golf ai)d Ilieii to McDonalds. lliis awbled oui. P7s io r¢¢oi¢Ct with the old friends froni SKC thai had illoved oil lo Equip ui ptevious Ye%. We are so thankful lll SKC for llie Equip iiiinisliy and feel cnforted lli Ille knowledg¢ oiir yoilng t¢eii8gers cali CODlinue to acccss Bible 1¢8ehiiig applPria1¢ for their ase aiid slage after they leave us. EAch Sunday, we continue Olir jowlley throu the Bible. We a aboiii l)alf way tluDugh our third year usuig the Mustard Seeds materials and are still in the dep of the Old I'eslaiiiail, which has so ill}y woiiderthl charncteTS aiid powerful lessons aboul God's love }d faithfulness. Dvrin8 2024 we le8nied About: Samuel, Saul, David, Ilie Psalnis, Solon)on, Elijah, Elisl)4 JoiYdl4 Esther 8nd, of cours¢, our annual look ai Ilie ChristsnAs ai)d laslci. stories as well as tlie 8UNI Back lo Scliool Iiiaterials. We look f•mrd lo wl)at the progrntnine brin8s iii 2025. We CUiTeiitly have 8rowid 25 cliildreii oil oui itgisler, froin preschool tl)rough lo P7. Our iiwiiL*i3 ei)able lis io nil) Iliree classes foi tjie I"ollowu)8 age groiips: pre-school to P2, P3-P4 aiid P5-P7. Oiir te4cliii)g curreiiily coJ)sisls of eigtil leachers and we are 50 tliaiikful lo our exieiided ie8ni of helper3 thai have beeii steppllig iii at limes wlien we have had 8 gap. As well as this, we appreciaie the tcn'ific support fiDm oui. churcb rlI2]Y in covering SKC iii tlie swmi)er. Equip has coiillliutd to grow ill size with die addition OL thite yol8 people jouiing tIK' groiip as diey n)ove liDm SKC. As alway4 the aim olEquip is lo Iielp }d equip the youth as they wY)w wid mature foi. the futtiit when the aini would be for them to sray in the m8ll) churcli 8Dd be able to WiderStld aiid enjoy the mlliisty froin oiir pastor. Wellove conluiued io use the Mustard Seeds series, }d w¢ l)ave been lookujg ai Eiicowiiers widi Jesus. Tiiis look us up to tlie end of Jun¢ 2024. FMn Septwnber: we Iiave bc¢ii Lookxng ¥t Epljesiaiis: l. One Plai) 2. Oiie Faitli 3. 1¢ People 4. (hic Body S. Olic Lifestyle 6. One Battle Durii)g tlie July/August l)oliday pth'iod, wheii iiwiibers cali be a littlL lower, tlie yoiiili l)ave bLeii siltuig ill at ihe niaiji churcli seivice every otIr week wid the followui8 wttk u) Equip to discuss Ille pitvious Siiiiday's niessuge. We have contujued to Imve soine outside chwrh eyenii)gs to ei)coiira8e frieiidships ]d s¢xializing with eacli other, aloiig with ineetiiig people from other cl)urcbes. Deceuiber, we altIded a LhTislmas event lli Lisbwii Baptist thal tliey all se¢med to enjoy. We bave also beal Ineeiing at onc of our houses oiicc a inoiilli afta. the Sullday ev1]tig seivice. Tlie foniiat is veiy relaxed, with a sliort message, some food, tt, and ftllowsl)ip. We I)0 tliai thcy Loiltiniie to eiijoy diese lunes iogether as we encournge than to invite friends from othei. churclies along. Page 6
Ballyerochan Baptkst Churcli Report of the Truste¢s for the year ended 31 December 2024 0£C[IVES AND ACTIVITIES Jllnlor Youth Club We have bethi so encouraged Ihat, suice we stsrted JYC lip a yeai. dgo, we liave liad oi) averdge around 60-65 childLfll (ag¢s 9-13) iii through the chwrh doors oil Sawrday iiiglits. We'i'e IppY to have so In}Y bul Al's iiot jusl about iiwnbers. We ar¢ geltiilg to Iuiow Llui. regulais wliicli is lovcly io Ixiild itlalithyships widi Ilieiii aild dieir pareiils wheii iliey pick Ibein up cach week. Ai Clu'istsnas, oiii. local SU School's We1. Lne lli lo du a little tralk wliicli weill itally well. li wa8 8 reolly iiiLe Ill slie kniew a lot of the kids from the local primary schools froiii belll8 11) takiiig asseinblies ai)d RE lessons. We have invited a speaker from a nearby church to do a lau( for Eastei. lli April and alt plannuig to give out little Easler 8osrKI books w)d a Ireat plus ali lllVltalioTh to thc Easter cliiiirh serviLes too. We #re extreinely blessed to have 22 leaders. We have t1ce teaiils of seveiveight whicly $tadS the lo&d so liopefully it's nol too big a burdai for aiiyone. We are so 8rateful tor people givui8 up their tijiie, especially the ones wljo don'l have kids tlierel All the leaders are seJJsible, Itliable llnd so good wid) tlie kids. whicl18ives us peace of ii)iiid. As you can imagine. Y7th club nigl)ts ar¢ busy and noisy with a lol ot'kids ui die builduig l)ut we are (Iwthfjjl for 8ood behavioiir and no accidenls so far. Please pray that this ¢ontAniies. Communlty Servlce In addilloil to our USLial activities. we have coiiluiued 1105ting tlie Nl Blood Trai]sftl0n SLYViCV al our biiildings sevLral tunes duri1)8 Ihe year. It lias be1 8 wtai 7vIlege io piDvidL II)is 511ppoI1 to our l()Lal coiiiinutiity aiid liLalth rViCe )d we look forward to welcoinui8 thelli a8aiii ILI 2025. Page 7
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Independent Examiner's Report to the Trtee$ or Bally¢rochan Baptist Church I report oil the acLow)ts of d)e cl)8rity for yerfir elided 31 Deceinbei. ?024. wliich are set oiit (In pagkns ten to seveJiiei. Respective rcsponslbllltles of charity trustees and examlncr As the cliarityls trtlees you are responsible for die preptIOn ot ihe accoiiiits li) accorddnce widi llie requimjienis of the Charities Act (Northem Ireknid) 2008. li is my reSnsibl1ty lo: examllie tlie a¢¢ounts under Seclioii 65 of d)e Charities Act follow the procedures laid down in the 8enei?l Directio1 giv) by tlie Charity Conuiiissioii r(x' Nortlieni belaJ)d under Section 65(9)(b) of tl)e Cliwilies ALt state whether p8rticu18r inaiters have come lo my attuition. Basls of the Independent examlner's report I have examined your charity accoiuits as reqiiired uiider S'eclioii 65 of the Cliarities Aci Mild my eXnillation w8s earried oul in accordance with the general Direclioiis giveii by Llie Lhariiy Coinmission toi. NorU)eni Treland iindei. Seclion 65(9)(b) of Ilie Cli81'itlLS ALt, The exai)iiiialioii uicliided a irviLw of Il)e accouiilu)B itcoids. kept by U)e Lharily ai)d a cniiiparisoii ot ijie #ccoiii)ts presented with Ilios¢ rcLoIth. It Hlso u)cliided coJisidei'alioJi of. aiiy iiliLisual ikins or disclosuiL% i)) the accouiiis, aiid seekiiig expl&i)alioiis yoii as C])ty tsiistee5 C(x)Leniiiig ui)y siicli inatta7, My role is io Sliite wheilier aiiy inaterial iiialt¢r5 Iiave coine to my altuilioii givuig iiic eause to believe: That accountuig Tecords were not kept ill accojdaiice with Sectioii 63 oFthc Clioj'ities Act 71)al the accounts do iiol ate01 willi those accouiitiiig iycorits liat the aL¢ounts do not coinply with the accou1)tui r¢qiiir¢iIiits ol. the Charilies Act That thcre is fiJrt]ier iiifonllatffion needed foi. a pDp¢i' widastanding of the acColts to be reached. Independent examlner's ststem¢nt I Iiave coinpleted my exDinalI0n and have no concenis lli respeci of the ii)alteis (1) 10 (4) listed above ]d, ll? nectioii with followin8 tile Dllfctions of die Cliarity ConllniSSiOii lor Noriheni lI]d, T bave found Iio iDallers thal require drawllig to your altention. Mrs P8ulille McDollnell FCA Cl)artered Accouiilaiils byland Mcllveeii14owwd Liillited Chartered Accountants 169a UpperNewtownaTds Road Bellast BT4 3HZ Dote.. Page 9
Ballycrochan Baptist Church St&t¢ment Of Financial Activities for the year ended 31 December 2024 2024 2023 Toial fidS uleStriCted fliiid Rests'icted fiuid iiiids Noies COME AND ENDOWMENTS FROM Donatioiis and l¢gacies 132,279 33,421 165,700 163,658 Invesliiieiit incne 3,436 3,436 Total 135,715 33,421 169,136 163,718 EXPENDITURE ON Charltsble actfvltles Chiircb running LOSIS Churdi Departsnents Missioii Special Donatioiis Ayoociation Aecouiits 137,856 5,207 137,856 5,207 6,875 1,300 30.201 118,321 3,313 4,885 6,875 1,300 30.201 32,265 Totsl 143.063 38,376 181,439 158,784 NET INCOMEIffjXPINDITURE) Tran¥fers bctween funds {7,348) {4,9S5) (4,955) 4,955 (12,303) 4,934 Net movement in funds (12,303) (12.303) 4,934 RECONCIL]ATION OF FUNDS Total fimds brought forward 915,571 915,571 910,637 TOTAL FUNDS CARRIED FORWARD 903,268 903,268 915.571 Tlie Iiotes fonu pait of these fllwicial siaieii)eiits Page 10
Baltycrocban Baptist Church Balance Sheet 31 December 2024 2024 2023 Notes FIXED ASSETS Tangible assets 750,000 750,000 CURRENT ASSETS Casli at bunk 153.268 165.571 NFT CURRENT ASSETS 153268 165,571 TOTAL ASSETS LESS CURRENT LIABILITIES 903,268 9l5.571 NET ASSETS 903.268 915,571 Uiwcstricied fldS 903,268 915,571 TOTAL FUNDS 903.268 915,571 lThe fiiiancial late were approved by Ilie Lloard of Tnislees and autl)orised fTh' issue . wid were siwied oi) its belialt by: MrACole-T te¢ Mr G Forrest- Trnstee The llotes foiTh pait of these fu1ILla] sialwnents Pagc I
Balty¢roeh#n Baptist Chureh Notes to the Finanelal Statements (or the year ended 31 December 2024 ACCOUiYTING POLICIES Basis of preparlng the flnancial statsments The fmancial statements of the charity, which is a public benefit enliry uiidei. FRS 102, have beal prcpared ill accord&ice witli die Charities SORP (FRS 102) 'Accouiiling aiid Reporting by Cliurities: Stateinent of Recominended Prnctice applicable to ¢h.111CS preparin8 their 8CCOLU)ts in acconlance with the fiivdiicial Reporting Standwd applicable lll the UK ld Republic of Ireland (FRS 102) (effecttve l Janiiary ?019)', Financial Reportiiig Standaixl 102 The Fin&icial Reportin8 Standard applicable lll die UK ond Republic of t1)d, and the Cl)arities Act (Nortliem trelaiid) 2008. Tjie tll1811csal st8lL'iiieiits liav¢ been pr¢pared i£. die histoi'ical cosi conv1t]0n. Ineome All uicotne is recognised ui Ihe Staleniei)t of l."inwicial Aclivilies oiice thc cliarity 118s enliileinail to tlie fund& it is probable that dic llicthne will be received ]d the alliouiit cali be in¢asiired itliably. ExpeDditure Liabiliti¢s ar¢ reCOliSed As exP)dItUre as s¢)on as their is a le881 oi. coiistnictive obli11011 coinmitlu)g Ihe charity io Ilial expeiiditw'e, il is probable thal a transfer of ecoiiomic ble[i(s will be rL'qiillrd iii setileii)enl wid the liOunt of the oblig8ti01) be measured reliably. Expeiidilure is accouiiled for oil an aconlS basis and has been classified wider heRdin8s Iliai aggregaie all cosl relaled to the category. Where costs cam)oi be dllwtly attributed to pwticiilar lieadings tliey have l)edi allocated to o¢livities on a bosis consistent widi the use of Irsources. Taxatlon Tlie charity is exempt from tax on its charitable activities. Fund a¢countlng Unresiricted funds ewi be used iii aCcor1¢e willi Ilie chai'ilable objeLlives al tlie discrL'tioii c?fdie Uiisices. Restricted fiiilds cali ojily be iised for PSiCI11Ar itsts'i¢led piwposes witl)ii) Ilie objects of dic cljarity. RebtsllLIioiis arise wlieii specifjed by the doiior or wheii [1]d$ are raised for particulor iyslricled pwyoses. Further explallatioii ofthe nalure aiid purpose of Lacli fiuid is included lli die iiotes lo il)e flliaiicial s181cii)eiilS. DONATIONS AND LEGACIES 2024 2023 Donations Gift aid Legacies Offering Baptist Missions Baptist Aid I Zimbabwe Oiphw)s Baptist College Retired Pastor Fiii)d Baptisi Youth Baplist WThiiei) P8siofdl Support Schuiie Tell Roinai)ia Tearfund Scripture Ullion Cwnpaigtiers 60.714 21,656 5,000 41.398 13,508 3.683 4,675 1.665 1230 464 400 3,)59 2.373 58,364 19,794 1,000 42.831 17,065 3,333 4204 1.689 1,264 405 460 1,090 2.852 589 63 S(Kl Caffied forward 160,625 155,003 Page 12 crnituiued...
Ballyerochan Baptist Church Notes to the Flnancial Ststem¢nts- continuod for the year onded 31 December 2024 DONATIOIYS AND LEGACIES - contlnu¢ 2024 2023 Broughi for+YBrd Sundries Junior Youdi Club Asia Lll Missionary Support Fund Caterin8 ABI IThsiBht Mlllisty Partnership Scheme BBC Women's BBC Mai'5 Release International Slavic Gospel As50cialioii 160.625 1,030 918 120 155,003 1,612 120 560 680 997 3,977 351 358 445 1,368 436 182 346 230 165.700 163.658 INVESTMENT INCOME 2024 2023 Deposit accoillit lllterest 3,436 TRUSTLES, REMUNERATION AND BENEFITS Iberc were no In15tees' reinuneratioii oi. oiher benefits for d)e year ellded 31 Decejnber 2024 nor for the year ei)ded 31 December 2023. The Pastor, assis11t Pa51or ]d cliu)tl) adininists8tor who are all tnlee$ iY¢eive rernunei?tiI for their p8Storal roles but noi for their diities as Inlees, Trustees, expense5 11)ert were i)0 Uiistees, expeiises paid lor tlie year elided 31 Dec1}ber 2024 iior for Ibe year eJ)ded 31 Dectber 2023. The Pastor, assistant Pastoi. )d church athiiiiusli*tor who are 811 trustees receive expaises incurred ill their pasloi?I roles but iioi for tl)eir dulles as ljiislees. COMPAIIATIVES FOR THE STATEMEIYT OF FINANCIAL A1VITIEs u1]Ltricted fund Restricted lid Total fuii(L8 ]NCOME AND ENDOWIIiENfs FROM Donalions and legacies 129,030 34,628 163,658 Invesiment incoine 60 Total 129.090 34.6?8 163,718 EXPEIYDITURE ON Charltable activities Chiwch null)ing Losts 118,321 118,321 Page 13 coiiliiiiied...
Ballyerochan Baptist Church Not£8 to the Financ5al Statements - eontinued for the year 31 Deeember 2024 COMPARATIVES FOR THE STATEMEIYT OF FINANCIAL ACTIVITIFts - cuDtinued Uiyeslricted Ilestricled fiuid tinid Totsl Cliurch Deparnneiils Mi5s)on Associati] Accounls 3.313 3.313 4.885 32,265 4,885 32,265 Totsl 121,634 37,150 158,784 NET INCOMEI(EXPENDITURE) Transfers between funds 7,456 (2,522) (2:5?2) 2,522 4,934 N¢t movement in funds 4,934 4.934 RECONCILIATIOIY OF FUNDS Totsl funds broughi forward 910,637 910.637 TOTAL Fuf4DS CARRIED FORWAiiD 915,571 915.571 TANGIBLE FIXID ASSETS FreelKJld properly COST At l JlUary 2024 aid 31 Deconber 2024 750.000 NET BOOK VALUE At 31 Decen]ber 2024 750,(MJO Ai 31 Deceinber 2023 750,000 Illcluded lll Cost or valuation of laiid ai)d buildll)8s is freehold laiid or £i?o,000 (?023 - £120.000) wl)icli is not depreciated. Buildiijgs Iiave iiot beei) depreciated in accordaiice widi the valuatioii CWTied <xii diiriiig thL year. Had buÉldings beell depreciated al 1.50/0 straigbt line the depreciatioii would have be1 £9,450. 11)e Noriliern Baptist Corporalioii are the legal trustees of the buildin Page 14 coiiliiiued...
Ballycrochan Baptlst Church Notes to tbe Financial Statements- contlnued for the year ended 31 December 2024 ANALYSIS OF NET ASSETS BETWEEN FUNDS 2024 Totsl funds 2023 Totsl fimds Uiwesiricled luiid Resiricted fimd rixed assets. cl1Cl]L assets 750.000 153,268 750.000 153.268 750.000 165.571 903.268 903 ?68 915.571 MOVEMENf IN FUNDS Nel Inoveinenl in fwids Transfers belweeii funds At 31112124 At Iiir24 Unrestrleted funds Gener81 fimd 915.,571 (7,348) (4.955) 903268 Restrkted thnds Restrieled (4.955) 4,955 TOTAL FUNDS 915,571 (12,303) 903,268 Nel moveiiieiil ui fiuids, iijcliided iii tl)e above ait as lollows, Incoinin¥ Resources expended Moveinciit ui fuiids Unrestrhcted funds GeLier81 fimd 135,715 (l43,063) {7,348) Restrlctod funds Reslricted 33,421 (38.376) (4,955) TOTAL FUNDS 169.136 (181,439) (12.303) Page 15 crniiiniied...
Ballycrochan Baptist Church Notes to the Financial Statements - continued for the year ended 31 December 2024 movET IN FUNDS- continued Comparatlves for movement In funds Net Inovellienl iii fiinds Tisfer$ betwecii fuiids At 31112123 At 111123 Unrestricted funds Gener81 fiu)d 910,6J7 7,456 (2522) 915.571 RtrIcted fiinds Restricted (?,522) ?,522 TOTAL FUNDS 910,637 4.934 915.571 Comparativ¢ net in0veme ill fimd4 included ill d)e above are as follows: Incomiiig resoiwces ResolceS expIded Moveinait in fwjds Unrestrieled lunds General fund 129.090 (121,634) 7.456 Restrlcted funds Restiicled 34,628 (37.150) (2.522) TOTAL FUNDS 163,718 (158,784) 4.934 A rre1)t year 12 rn)thS and prior Ye 12 months ¢on)bined positioii is as follows.- Net nioveinent lli fwids Trnisfers betweeij lunds Al 31112P4 At 111123 Unrestricted funds General fuud 910,637 108 (7,477) 903,268 Restricted funds Restricted (7.477) 7.477 TOTAL FUNDS 910,637 (7.369) 903 ?68 Page 16 continued..
Ballycrochan Baptist Church Nolos to the Financial Statements - continue for the year ended 31 December 2024 MOVEMENT IN FUNDS - conlinued A Cunt year l2 months }d priol 12 niondjs coinbii)ed net movnlI iii fwids, included lli the above are as follows: li1¢nIng reSolceS Resouires expended Moveinent in funds Unrestricted funds General fund 264,805 (264,697) 108 Restrleted funds Restricted 68,049 (75,526) (7,477) TOTAL FUIYDS 33? 854 {340.?23) {7:369) RELATED PARTY DISCLOSURES There were no Telaied party transactions for the year ended 31 December 2024. Page 17
Ballycrothan Baptist Chureh Delailed Statement of Financial Activities ror the year ended 31 December 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacles Donatioiis Gift aid Le8a¢ies Ofterin8 Baptist Missions B8Ptist Aid I Zinibabwe 0hanS Baptist College Retired Pastor Fund B8Ptisl Youth Baplisi Womai Pasloral Support Sclieme Tell Kolnlla Tearliii)d Scriptuii. Union Caiiipai8ners Sui)dries Junioi. Youth Club Asia Lil Missioiiary Support fund Caterllig ABI Insi8]Il Ministy Ptrership Scheme BBC WoInen's BBC Men's Release biternational Slavic Gospel Associatioii 60,714 21,656 5.000 41,398 13,508 3,683 4,675 1,665 58,364 19.794 1,000 42,831 17,065 3,333 4204 1,689 1264 405 460 1.090 2,852 589 63 1.612 464 400 3,359 2,373 500 1.030 918 120 120 560 680 997 3,977 351 358 445 1,368 436 182 346 230 165,700 163,658 Investment Ineomo DLyisit accoiiiil uilei'esl 3,436 Total Incomlng resourc 169.136 163.718 EXPENDITURE Charltable aetlvltles Repairs Salary and expei)ses Puplit Supply Uiilities Printing & statio1ry Insurnnce Carried forward 15,013 94,952 300 9.159 9,454 3,236 132,114 12,888 80,521 525 7,377 3,355 6,800 111.466 This Pge does iioi fonii part ofiiie sialiilury flliaiicial slaieineAits' Page 18
Balty¢rochan Baptist Church Detailed Ststement of Financlal Activities ror the year ended 31 Deccmber 2024 ?024 2023 Charitsble aetivllles Brought fOrwXI Audii Fee Siindrie5 lelepboiie & Intemet Calcriiig fee Caii)pt)11¢I5 Moiher & Toddlers Slar Kids BBC Mell's Tearfillid Scriptuit Union Tell ROinlia Junior Youtli Club Special Gifts Baptist Missions Baptist Collc8C PIP Fund ABCI Subscription Baptisl Youtli ABC thsigl)t Baptist Aid I Zunbabwe Oryiliaiis EV)Sells Retired Pastor fimd Release lnleniatilaI Baptist Woiiicii Pasto1 Support Scheme Pulse Slavic Gospel Associalioii Asia Link BBC Woinen's 132.114 1,9?0 8?5 642 111.466 1.800 1,023 547 3.270 215 513 271 949 263 2.975 700 1.090 205 500 300 594 273 2.374 3,400 1,996 1.300 13,785 4,674 1.455 1,208 1.907 .050 3,633 790 1.645 346 464 380 159 645 110 595 17.359 4,204 1,400 J,iii 1,934 939 2,644 855 1,689 525 120 462 L81,439 158,784 To121 resources expended 181,439 158,784 Net (expendllureylncome (12.303) 4,934 This page does iiot p1 of tlie sfattitory f)C1a1 slataiients Page 19