Charity registration number: 109512
Dromore Baptist Church
Annual Report and Financial Statements
for the Year Ended 31 December 2024

Dromore Baptist Cburch
Contents (continued)
Trustees, Report
Ito3
Statement of Tn￿tees, Responsibilities
Independent Examinerfs Report
5t06
Statement of Financial Activities
7t08
Balance Sheet
Notes to the Financial Statements
IOto16

Dromore Baptist Church
Trustees, Report
The trustees present the annual report together with the fmancial statements of the charity for the year ended 31
December 2024.
Objectives and activities
Objects and aims
The Church acknowledges the headship of Jesus Cbrist over his Church and exists to glorify the triune God by
maintaining and pro]noting his worship both individually and COTporately. Its m¢mbers devote themselves to the
teachings of Scripture, to fellowship, breaking of bread, prayer and evangelism. They con]mit, witb the help of God,
to witness to the saving and sustaining power of the Lord Jesus Christ and to work for the extension of His
Kingdorn. The principal ¢I￿ltable object of the ChU￿h is the advancement of the Christian faith according to the
teachings of scripture, the Doctrinal Statement and Baptist principles.
Public benef
The main activities undertaken during the year to further the Charity's puryose for the public benefit:
Adults:
We aim to offer opportunities for discipleship to equip people to grow into devoted followers of Jesus.
Various small groups for men & women - Througbout the year we offer a variety of small ￿0upS which allow
participants to focus in on a particular study or course for a short period of time. These have included bible studies,
home groups and leadership courses to help live out the C]wistian life, as well &s social events arld breakfasts.
Youth..
We seek to provide a cycle of activities to help young people encounter the God of the Bible while coming
alongside them dealing with the issues they are confronting and drawing fron OUT own life experience.
Children:
Ther¢ are a range of activities for childTen aged O-I l years in our Creche, Children's meetings and Mums & tots
(Tiny Treasures).
Community..
We are engaged in a varity of activities to help live out God's love in our community, for example we hold a
Community Ch￿Ch service once per month after our Sunday morning service serving lunch and off¢ring a time of
fellowship with the community. Mutns & tots - is a place for parents and caTeTS to bring their chilth¢n and have a
time of fellowship while the kids play in a safe environment. Connections provid¢s an opportunity for senior
members of the community to meet for fellowship, teaching and light refreshments.
The trustees confirnl that they have complied with the requirements of the Charities Act (Nortbern Ireland) 2008 to
have due regard to the public benefit guidance published by the Charity Commission for Nortbern Ireland.
Achievements and perfomance
The Church continued to hold regular services for public worship and organised events that promoted fellowship
amongst the Enembers of the church and provided outreach opportunitie5 with the wid¢r con]munity (as detailed
above).
The Church continued to provide ben¢fit to its members and the public by making known the Cbristian gospel of the
Lord Jesus Christ through the advancement of the Christian FaÈth.
Page I

Dromore Baptist Church
Trustees, Report (continued)
Financial review
The Churth is fi￿ded by voluntary gifts and donations, and we nMke use of both the Gift Aid and Gift Aid Small
Donations Scheme. The church does not seek fi￿dS from other sources.
Income for tbe year end¢d 3 1st December 2024 was £148,648.64
Expenditur¢ for the year ended 3 1st December 2024 was £157,183.83
CEosing Balance for the year ended 3 1st DecembeT 2024 was £153,708.62.
Reference and AdmiDiStrative Details
Charity Registration Number:
109512
Principal Office..
l Maypole Hill
Dromore
Co Down
BT25 IBQ
Thom&s Oliver and Associates Limitsd
Certified Public Accountants
l Moygashel Mills Park
Dungallnoll
Co Tyron¢
BT717DH
Independent Examiner:
Trustees and o￿leerS
The trust¢es and officers serving during the year and since the year end wer¢ follows:
Page 2

Dromore Baptist Church
Trustees, Report (continued)
Trustees:
Mr Andrew Johnston
Mr Ken Gardner
Mr Cbristopher Beacom
Dr Michael Crawford
Mr Alwyn Jones
Mr Colin Cunningham
Mr David Middleton
Mr Andrew McCo[￿elL
Dr Gareth Hampton
Mr Robert Ingram
Mr Stephen Bronte
Mr Evan Jones
Mr Noel Mccready
Mr Alan Burgess
Mr James Brown
Structure, goYernan¢e and management
Nature ofgoverning document
The charity is constituted as an unincorporated charity, established by a written constitution approved by the
members , and endorsed by tbe Charity CoDJmission in North¢m Ireland (CCNI). There are no restrictions in the
governing documents on the operation of the Charity or on its invesirn¢ne powers other than those imposed by
charity law.
Organtsallonal strucluré
The methods used to recruit and appoint new charity trustees Rs in accordance with the constitution.
The annual report was approved by the trustees of the charity on 19 June 2025 and signed on its behalf by:
Mr Andrew Johnston
Tnthe
Mr Ken Gardner
Tn￿tee
Page 3

Dromore Baptist Church
Statement of Trustees, Responsibilities
The trusfres are responsible for preparing the trustees, report and th¢ finaD¢Éal statements in accordance with the
United Kingdom Accoullting Standards (United Kingdom Generally Accepted Accounting Prnctice) and applicable
law and regulations.
The law applicable to charities requires th¢ trustees to prepare financial statements for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these f￿anCIal statements, the trustees are required to:
select suitable accounting policies and then apply them consistently"
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followel subject to any material d¢partures disclosed
and explained in the financial statements. and
prepare the financial stat¢ments on the going concern b&sis unless it is inappropriate to presume that the charity
will continue in business.
The tr￿teeS are responsible for keeping proper accounting records that disclose with reasonable accwacy at any
time the financial position of the charity and enable them to ensure that th¢ financial statements comply with the
Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constitution. The trustees are also responsible for safeguarding the &ssets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and oth¢r in¢gularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial inforniation included on
the charitable company's website. Legkslation governing the preparation and dissemination of financial statements
tnay differ from legislation in other jurÈsdictions.
Approved by the ttustees of the ¢hatity on 19 June 2025 and signed on its behalf by:
Mr Amthew JoI]nston
Trustee
Mr Ken Gardner
Tn￿tee
Page 4

Dromore Baptist Church
Independent ExaD]iner's Report to the trustees of Dromore Baptist Church
report to the trustees on my examination of tbe accounts of Dromore Baptist Chuwh for the year ended 31
December 2024.
Responsibilities and basis of report
As the charity's trustees of Dromore Baptist Church you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act (Nortbern Ireland) 2008.
It is my responsibility to
- examine tb¢ accounts under section 65 of the ChaTiti¢s Act
- follow the procedures laid down in the general Directions given by tbe Cornmission under section 65(9)(b) of the
Charities Act
- state whether particular matters hav¢ come to my attention
Basis of indepeDdent examiner's report
I have examined your charity accounts as required under section 65 of the Clwities Act and my examination was
arried out in accordance with the general directions given by the Charities Conllnission for Northern Ireland under
section 65 (9)(b) of the Charities Act.
My examination included the review of the accounting records kept by the charity and a Comp￿lsOn of the accounts
presented with tbose records. It also included consÈderation of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity ttwtees concerning any such matters.
My role is to state whether any material matt¢rs have come to my attentions giving me cause to believe:_
l 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
3 That the accounts do not comply with th¢ accounting requirements of the Charitie5 Act
4 That there is further infornlation rAeeded for a proper understanding of the accounts to be reached.
Page 5

Dromore Baptist Church
Independent Examiner's Report to the trustees of Dromore Baptist Church (continued)
Independent examiner's statement
I hav¢ completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in
connection with the following Directions of the Charity Commission for Nortbern Irelan(L I have found no matters
that require drawing to your attention.
Thomas Oliver and Associates Limited
Certified Public Accountants
l Moygashel Mills Park
I)ungannoa
Co Tyrone
BT717DH
19 June 2025
Page 6

Dromore Baptist Church
Statement of Financial Activities for the Year Ended 31 December 2024
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Investment income
143,142
1.616
3,890
147,032
1,616
Total income
144,758
3,890
148,648
Expenditure on:
Raising fimds
Charitable activities
(149,625)
(1,074)
(6,485)
(156,110)
(1,074)
Total expenditure
(150,699
(6,485
(157.184)
Net expenditure
Gross transfers between funds
(5,941)
(2,595)
(2,595)
2,595
(8,536)
Net movement in funds
(8,536)
(8.536)
ReeonciliatKon of funds
Total fimds brought forward
Total fimds carried forward
632,137
632,137
14
623,601
623,601
Total
2023
Unrestricted
funds
Note
Incotne and Endowments from:
Donations and legacies
Investment income
204,205
1,931
204,205
1,931
Total income
206,136
206,136
Expenditure on:
Raising funds
Charitable activities
(161.653)
(1,134)
(161,653)
(1,134)
Total expenditure
Net income
(162,787)
(162,78
43,349
43,349
Net movement in funds
43,349
43,349
Reconciliation of funds
Total fun&5 brought forward
Total funds carried fonvard
588,787
588,787
14
632,136
632,136
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 10 to 16 forni an Inte￿al part of th¢se financial stat¢ments.
Page 7

Dromore Baptist Chureh
Statement of Financial Aetivities for the Year Ended 31 December 2024 (continued)
The ftmds breakdown for 2023 is shown in note 14.
The notes on pag¢s 10 to 16 form an integral part of these financial statements.
Page 8

Dromore Baptist Church
(Registration number: 109512)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
469,510
470,672
Current assets
Cash at bank and in hand
12
154,279
161,464
Total 2$sets less eurrent liabilities
623,789
632,136
Creditors: Amounts falling due after more than one year
Net assets
13
(188
623,601
632.136
Funds of the charity:
Unrestricted income funds
Unrestricted fimds
623,601
632,136
Total funds
14
623,601
632,136
The financial statements on pages 7 to 16 were approved by the tn￿te¢s, and authOrIs￿ for issue on 19 June 2025
and signed on their behalf by..
Mr Andrew Jobnston
Trustee
Mr Ken Gardn¢r
Trustee
The notes on pages 10 to 16 forni an integral part of these financial statsments.
Page 9

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024
l Accounting polieies
ststement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of
Recornmended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom
and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
Dromore Baptist Church meets the defmition of a public benefit entity under FRS 102. The accowits (fllwicial
statements) have been prepared under the historical cost convention with iten]s recognised at cost OT transaction
value unless othenvise stated in the relevant note(s) to these accounts.
Going coneern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
Concern.
Income and endowments
Voluntary income including donations, gifts. legacies and grants that provide core funding or are of a generdl nature
is reco￿}sed when the charity has entitlement to the incom¢, it is probable that tb¢ income will be received and the
amount can be m¢asured with sufficient reliability.
Donatlons and legaei
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably
measured.
Glft aid
Incoming resources from tax reclaims are included in the Statement of FinaD¢Ral Activities at tbe same time as the
gift to which they relate.
Investment Income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend
due.
Expenditure
All expenditure is recogDi5ed once there is a legal or constrnctive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure
beading that aggregate similar costs to that category. Where costs Cannot be directly attributed to particular headings
they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
Page 10

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Ralslngfvnds
These are costs incurred in attracting voluntary income, the management of invesiTnents and those inCU￿¢d in
trading activities that raise funds.
Governanee costs
These include the costs attributable to the charity's compliance with COnsti￿tiOnal and statutory requirements,
including audit, strategic management and trustees meetirAgs and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets the def￿LtiOn of a charitable company for UK corporation t&x purpose5. Accordingly, the charity is potentially
exempt from taxation in Tespect of income OT capital gains received within categories covered by Chapter 3 Part i i
of the Ci)ryioration Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that
such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual ftxed assets costing £0.00 OT more are Initially recorded at cosL less any subsequent accumulated
depreciation and subsequent accumulated irnpairn]ent losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so &s to write off the cost or Valuatio￿ less any estimated residual
value, over their expected useful economic life as follow5:
Asset class
FIxt￿eS & Fittings
Depreciation method and rate
200/0 Straight Line
Casb and cash equivalents
Cash and cash equivalents comprise c&sh on hand and call deposits. and other short-term higbly liquid investments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings
are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the
amount thie on redemption beiJLg recognised as a charge to the Statement of Financial Activities over the period of
the relevant borrowing.
Interest expens¢ is recogllised on the basis of the effective interest method and is included in interest payable and
similar charges.
Bormwings are classified as cutrent liabilities unless the charity has an unconditional rigbt to defer settlement of the
liability for at least twelve Months after th¢ Teporting date.
Page 11

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Fund structure
Unrestricted income funds are general fun(ts that are available for use at the trustees discretion in fi￿erance of the
objectives of the charity.
2 Income from donatlODS and legacies
Unrestrieted
funds
General
Restricted
funds
Total
funds
Donations and legacies.
Donations from individuals
Legacies
Gift aid reclaimed
R¢gular giving and capital donations
Other income from donations and legacies
Total for 2024
2,465
2,000
14,648
123,589
440
3,890
6,355
2,000
14,648
123,589
440
143,142
3.890
147.032
Total for 2023
204,205
204,205
3 Investment income
Unrestricted
funds
General
Tolal
funds
Intsrest receivable and similar income;
Interest receivable on bank deposits
Total for 2024
1,616
1,616
1,616
1,616
Total for 2023
1,931
1,931
4 Expenditure on raising funds
a) Costs of generating donations and legaeies
Page 12

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Unrestricted
funds
General
Restricted
funds
Total
funds
Note
Depreciation, amortisation and other sitnilar costs
Other direct costs of generating voluntary income
1,427
108,627
1,427
115,112
6,485
Total for 2024
110,054
6,485
116,539
Total for 2023
101,074
101,074
Total
costs
5 Expenditure on charitable activities
Unrestricted
funds
General
Total
funds
Not¢
Governance costs
1,074
1,074
Total for 2023
1,134
1,134
Total
expenditure
6 Analysis of governance and support costs
Governance t05ts
Unrestrieted
funds
General
Totsl
fund5
Audit fees
Other f¢¢s paid to auditors
1,074
1,074
Total for 2024
1,074
1,074
Total for 2023
1.134
1,134
Page 13

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Net incomingloutgoing resources
Net (outgoing)lincoming resources for the y¢ar include..
2024
2023
Depreciation of fixed assets
1,427
5,086
8 Trustees remuneration and expenses
No trustees, nor any persons connerted with them, have r¢ceived any remuneration from th¢ charity during the year.
9 Staff costs
The aggregate payroll costs were &$ follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Pension costs
Other staff costs
36,095
3,476
50,512
9,804
263
39,571
60,579
No employee received emoluments of more than £60,000 during the year
Page 14

Dromore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
10 Taxation
The charity is a Tegistered charity and is therefore ex¢mpt from taxation.
11 Tangible r￿ed assets
Land and
buildings
Furniture aDd
equipment
Totsl
Cost
At l January 2024
Additions
465,845
73,338
265
539,183
265
At 31 December 2024
465.845
73,603
539,448
Depreciation
At l January 2024
Charge for the year
At 31 December 2024
68,511
1,427
68,511
1,427
69,938
69,938
Net book value
At 31 December 2024
465,845
3,665
469,510
At 31 December 2023
465,845
4,827
470,672
12 Cash and cash equivalents
2024
2023
Cash on hand
Cash at bank
570
153,709
154,279
533
160,931
161,464
13 Creditors: amounts falling due after one year
2024
Other creditors
188
Page 15

DroD]ore Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
14 Funds
Balance at
31
December
2024
BalaDee at I
January
2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
632,137
144,758
(150,699)
(6,485)
(2,595)
2.595
623,601
Restricted funds
3.890
Total funds
632,137
148,648
(157,184)
623,601
Balanee at 31
Deeember
2023
Balance at I
January 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
588.787
206,136
(162,787)
632.136
15 Analysis of net a55ets between funds
Unrestricted
funds
General
Total funds at
31 December
2024
Tangible fixed assets
CuTrent a55ets
469,510
154,279
623,789
469,510
154.279
Total net assets
623,789
Unrestricted
funds
General
Total funds at
31 December
2023
Tangible fixed ass¢ts
CuTTent assets
470,672
161,464
470,672
161,464
Total net assets
632,136
632,136
16 Related party transactions
There were no related party transactions in the year.
Page 16