KOINONIA JOHN THE BAYfisT IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
( A COMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL)
COMPANY REGISTRATION NUMBER N1620346
CHARITY REGISTRATION NUMBER NIC 100127
O'HARA SHEARER
CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS
547 FALLS ROAD
BELFAST
BTII 9AB

KOINONIA JOHN THE BAPTIST IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEvfEMBER 2024
coKrENTS
Page
Officers and other infonnation
Trustees Report
Statement of Directors Responsibilities
(in respect of the financial statements)
Report of the Independent Accountants to the Members,
Accounting Policies
Statement of Financial Activities (incorporating the income and expenditure account)
Balance Sheet
Notes to the Financial Statements
10-15

KOINONIA JOHN THE BAPTIST IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
OFFICERS AND OTHER INFORMATIOIY
Directors
Margaret Ann Magorrian
Patrick Joseph Magorrian
Anne Mitchell
Christine Sawey
Secretary
Cathy Gilligan
Registered Office
189 Carnlough Road
Broughshane
Ballymena
BT43 7JW
Accountants
O'Hara Shearer
Chartered Accountants
& Statutory Auditors
547 Falls Road
BelfasL BTI19AB
Ballkers
Bank of Ireland
l Donegall Square South
Belfast, BTI 5LR
Company Registration Number
NI 620346
Charity Registration Number
NIC 100127
Page I

KOINONIA JOHN THE BAPTIST IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEvfEMBER 2024
REPORT OF THE DIRECTORS
The directors present their report together with the audited financial statements for the
year ended 30 September 2024.
The directors confinn that they have adopted the provisions and
comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting
by Charities= Statement of Recommended Practic¢ which applies to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2015).
The charity is a charitable company limited by guarantee and was incorporated on l Oth September 2013.
In June 2014 revised Articles of Association were submitted to the Charities Commission NI and
approved by them. Koinonia John The Baptist Belfast was registered as a Charity in Northem Ireland
in November 2014, registration number NIC 100127.
Koinonia John The Baptist Ireland is governed by a memorandum and articles of association.
Koinonia John The Baptist Belfast registered it's name change to Koinonia John The Baptist Ireland
on I I th Nov¢mb¢r 2019 at Companies House.
Prillcipal Activities
The principal activity of the organisation is to be a model of Christian communion and the
lived experience of Gospel values. To respond to the call to spread the Good News of the
Gospel in the neighbourhoods of its members and society in general.
Results
The net incoming resources for the year was £20,970 (2023: Outgoing £8,148).
Directors
Directors who served the company during the year were as follows:
Margaret Ann Magorrian
Patrick Joseph Magorrian
Anne Mitchell
Christine Sawey
Accountants
The accountants, O'Hara Shearer, Chartered Accountants & Statutory Auditors have expressed their
willingness to continue in office, and , a resolution will be proposed at the Annual General Meeting
in accordance with Section 485 of the Companies Act 2006.
Small company exemptions
This report has been prepared in accordance with the special provisions for small companies
under Part 15 of the Companies Act 2006.
ned by
rder of
dire
to
CATHY GILL
GAN
COMPANY SECRETARY
Approved by the directors on 18th May 2025
Page 2

KOINONIA JOHN THE BAPTIST IRELAI¥D
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
STATEMENT OF DlllECTORS RESPONSIBILITIES
The directors are responsible for preparing the Directors, Report and the financial statements in
accordance with applicable law and regulations.
Company Law requires the directors to prepare financial ststements for each financial year.
The Trustees, who are also directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 30th September 2024. The Trustees confinn that they
comply with the requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting
by Charities: Statement of Reconunended Practice which applies to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective l January 2015).
Under company law the directors must not approve the financial statements unless they are satisfied
that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of
the company for that period. In preparing those financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently"
make judgements and estimates that are reasonable and prudent.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show
and explain the company's transactions and disclose with reasonable accuracy at any time the financial
position of the company and enable them to ensure that the financial statements comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the directors are awaTe:
there is no relevant audit infonnation of which the company's auditor is unaware. and
the directors have taken all steps that they ought to have taken to make themselves aware
of any relevant audit inforn]ation and to establish that the auditor is aware of that inforniation.
By order of the board:
MARGARET MAGORRIAN
DIRECTOR
CHRISTINE SAWEY
DtRECTOR
Date: 18tb May 2025
Page 3

KOINONIA JOHN THE BAPTIST IRELAND
FINANCIAL STATEMENfs FOR THE YEAR ENDED 30TH SEPTEMBER 2024
ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE
PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS
In accordance with the engagement lettei and in order to assist you to fulfil your duties under the
Companies Act 2014 we have compiled the financial inforn]ation of Koinonia John the Baptist Ireland
which comprises the Statement of Financial Activities, the Balance Sheet and the related notes from
the accounting records and information and explanations you have given to us.
This report is made solely to the Company's Board of Directors, as a body, in accordance with the temis
of our engagement. Our work has been undertaken so that we might compile the financial statements the we
have been engaged to compile, report to the Company's Board of Directors that we have done so,
and state those matters that we have agreed to state to them in this report and for no other purpose.
To the fullest extent pern]itted by law, we do not accept or assume responsibility to anyone other than
the Company and the Company's Board of Directors, as a body, for our worL or for this report.
It is your duty to ensure that Koinonia John The Baptist Ireland has kept adequate accounting records
and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial
position and net income or expenditure. You consider that Koinonia John The Baptist Ireland is exempt
from the statutory audit requirement for the year.
Scope of Work
As a firni regulated by Chartered Accountants Ireland our work will be carried out in accordance with the
Miscellaneous Technical Statement No. 41 Chartered Accountants, Reports on the Compilation of
Financial Statements of Incorporated Entities and ISRS 441 O International Standard on Related Services -
Compilation Engagements. In carrying out this engagement we have complied with the ethical guidance laid
down by the Institute relating to members undertaking the compilation of financial statements.
We have not been instructed to carry out an audit or a review of the financial statements of Koinonia
John The Baptist Ireland. For this reason, we have not verified the accuracy or completeness of the
accounting records or information and explanations you have given to us and we do noL therefore,
express any opinion on the statutory financial statements.
LAWRENCE SHEARER F.C.A., Senior Statutory Auditor
FOR IIND ON BEHALF OF O'HARA SHEARER, Statutory Auditor
O'HARA SHEARER
CHARTERED ACCOUNTANTS
AND STATUTORY AUDITORS
547 FALLS ROAD
BELFAST
BTII 9AB
DATE: 18th May 2025
Page 4

KOINONIA JOHN THE BAvfisT IRELAND
FINANCIAL STATEMEiYrs
FOR THE YEAR ENDED 30TH SEvfEMBER 2024
STATEMENT OF AccouNfING POLICIES
Accounting Convention and Basis of Accounting
The financial statements have been prepared under the historical cost convention.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities".
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102)
(effective l January 2015) - (Charities SORP {FRS 102)), the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) and the Companies Act 2014.
Income Recognition
Income is recognised when the Charity has entitlement to the funds, any perfomiance conditions attached
to the item(s) of income have been mel it is probable that the income will be received and the amount
can be measured reliably.
Interest Receivable
Interest on funds held is included when receivable and the amount can be measured reliably. this is
nomially upon notification of the interest paid or payable by the Bank.
Resourees Expended
Al l expenditure is accounted for on an accruals basis and is classified under headings that aggregate all
costs related to the category.
Fundraising costs include the costs of advertising, producing publications, printing and mailing fundraising
material, and staff costs in these areas.
Costs of charitable activities include direct expenditure incurred through operational activities.
Governance costs represent the costs associated with the governance arrangements of the charity which
relate to the general running of the charity as opposed to those costs associated with fundraising or
charitable activity.
Fixed Assets
All tangible fixed assets are recorded at cost.
Page 5

KOINONIA JOHN THE BAPTIST IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
STATEMENT OF ACCOUNTING POLICIES
Conlinued
Depreciation
Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives
at the following rates:
Land and Buildings
Property refurbishment
Fixtures and fIttings
Computer equipment
Motor vehicles
20/0 Straight line
10 % Straight line
l O % Straight line
25 % Straight line
25 % Straight line
Repairs and Renewals
All repairs and renewals are written off as incurred
Pension Costs
The charity does not currently operate a pension scheme.
Debtors and Prepayments
Trade debtors and other debtors are recognised at the settlement amount due after any discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at
their settlement amount after allowing for any trade discounts due.
Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured at their settlement value with the exception of bank loans whÈch are subsequently measured at
amortised cost using the effective interest method.
Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange
ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate
of exchange ruling at the date of the transaction. Exchange differences are tsken into account in arriving
at the net movement in funds.
Page 6

KOINONIA JOHN THE BAvfisT IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEwfEMBER 2024
STATEMENT OF ACCOUNTING POLICIES
Continued
Fund Accounting
Unrestricted funds are general funds that are available for use at the Trustees, discretion in furth¢ranc¢ of
the objectives of the charity.
Designated funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific
future purposes.
Restricted funds are those glven for use in a particular area or for specifjc purposes, the use of which is
restricted to that area or purpose.
Reserves Policy
Unrestricted funds are needed to provide funds which can be applied to specific projects to enable
these projects to be undertaken at short notice and to cover the running costs of the Charity for a limited
period, should there be a significant shortfall In projected income.
The Directors consider it prudent that unrestricted reserves should be sufficient to avoid the necessity ol
realising fixed assets held for the Charity's use.
Page 7

KOINOINIA JOHN THE BAvfisT IRELAND
ST.4TEfvIENT OF FIN.4NCIAL.4CtIl"ITIES
the income and ex
FOR THE I'EAR EThiDED 311TH SEFfENIBER 2024
incor
oratin
enditure account
Unrestricted RestrTrcttd EndownmeDt TOTAL TOTAL
Funds
FU￿d$
Funds
2024
2023
NOTES
INCOfvIE AkYD EINDOIVNIWIENTS FROI¥I:
Donations and legacies
Income frorn inv¢5tTnents
Income from charitable activities
Income from other trading aciiviti¢s
134,538
2,743
4.177
134,538
2,743
4,177
113,549
2,400
TOTAL INCOI¥IE AND ENDOWNMENTS
141,458
141,458 115,949
EXPENDrruRE ON:
Expenditure on raising funds
Expenditure charitable activities
Other expenditure
Net (gain5ylosses on investments
120,488
120,488
124,097
TOTAL RESOURCES EXPENDED
120,488
120,488 124,097
NET INCOfvIEI(EXPENI DITURE)
20970
20,970
{8,148)
Transfers between funds
NET fvIOVEMENT IN FUNDS
20.970
20,970
(8,148)
RECONCILJATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
504.236
504,236
512,384
TOTAL FUNDS CARRIED FORWARD
525.206
525.206 $04,236
The StAtemeDt of Financial ActiTr'ities includes 411 gains and knsses in the year therefore a
Statement of Total Recognised Cains and Losses has Dot been prep4red
All of¢he *bove ttl*te to cotttinuing *etivities
The *t¢ornp4nying aCCOUDtillg pDIicie5 XDd the notes forJD P•rt ofthese fi￿￿¢1#1 $tateThents
Page 8

KOINONIA JOHN THE BAPTIST IRELAND
BALANCE SHEET
AS AT 30TH SEPTEMBER 2024
2024
2023
NOTES
FIXED ASSETS
Tangible assets
61,487
61,810
CURRENT ASSETS
Debtors and prepayments
Cash at bank
Cash in hand
10
473,109 442,868
2,457
2,244
475.566 445,112
Creditors: amounts falling due within one year
12
(I1,847) (2,686)
NET CURRENT ASSETSI(LIABILITIES)
463,719 442,426
TOTAL ASSETS LESS CURRENT ASSETSI( LIABILITIES }
525,206 504,236
Creditors: amounts falling due after more than one year
NET ASSETSI(LIABILITIES)
525,206 504,236
FUNDS:
ENDOWNMENT FUNDS
UNRESTRICTED INCOME FUNDS
14
525206 504,236
RESTIUCTED INCOME FUNDS
15
525,206 504,236
These financial statements were approved by the directors on 18th May 2025
and are signed on their behalf by:
LLL
CHRISTINE SAWEY
DIREcfoR
MARGARET MAGORRIAN
DIRECTOR
DATE 18th May 2025
DATE 18th May 2025
The accompanying accounting policies ttotes form part of these financial statements
Page 9

KOINONIA JOHN THE BAWtIST IRELAND
NOTES TO THE FINANCIAL STATENIENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
I. DONATIONS AND LEGACIES
UnrtstTieted Re5tricied
Funds
Funds
Unrestrieted Restricted
Funds
Funds
2024
2023
Donations
Legacies
134,538
134.538
113,549
113,549
134.538
134.538
113.549
113.549
2. INCOME FROM INVESTMENTS
Unrestrieted Restrieted
Funds
Funds
Unrestricted Restricted
Funds
Funds
2024
2023
Income from UK lisled inveslments
Income from cash
2,743
2.743
2.743
2.743
3. INCOME FROM CHAIUTABLE ACTIVITIES
Unrestricted Restricted
Funds
Fllnds
Unrestricted Restricted
Funds
Funds
2024
2023
Education Authority.. T.'Bu¢ Progratntne
Department for Communities
The New Evangelisation Trust
4.177
4,177
2,400
2,400
4.177
4,177
2,400
2,400
4. INCOME FROM OTHER TRADING ACTIVITIES
UDrestTieted Restricted
Funds
Funds
Unrestrieted Restrieted
Funds
Funds
2024
2023
Fundraising
Page 10

IINOI*41A J
HY THE BAvri
T IRELA,YD
NOTES TO TIIE FINA.NCL4L sr.4TE.%IE.%TS
FOR THE I'EAR E.YDED 30TH SEPTEIIBER2024
5. EXPENDITLTRE ON RAISING FL'NDS
LTnrestrltted Restrided
Funds
L'ttrtStri¢ttd Rt5tri¢ttd
Fu#d$
Funds
2024
2023
Protnotional and fundraising costs
6. EXPENDITURE ON CHAIUTABLE ACTIVITIES
VArtstrkted Restrltted
Funds
L'llrestrl¢ted Rtstriet
FKnd5
FuDd5
2024
2023
KOINONIA cosrs- BRAID
Si Patrick's Parish Rent
Light attd hea¢
Insuran¢¢
Printing. postage. stationery and IT Costs
Repairs and rnainlenancc
Household costs
Advertl5ing
Telephone
HiTe of facilities
Motor expenses
Flights, accommod21ion and travel
Subscriptions and licences
Bank and interest charges
4.21MI
6.199
4.2￿)
6.199
42(K)
4545
4,200
4.545
196
481
17.704
892
938
9,034
892
938
9.034
481
1.437
L?5
8.IKI7
1.852
704
137
1.437
225
8.IK)7
1.852
704
137
5.788
123
1.214
109
5.788
123
.214
36.142
142
27.964
27.964
KOINONIA COSTS
Tithe /Sede
Ateneo
Course fees
19.441
3.171
19,441
3,171
3.8
2.952
3,89)
2.952
22.612
22.612
6042
6,842
KOIIYONIA COSTS- OTHER
Books and courses
Music ministry- beside u5
Motor expenses
Gifts and donation5
Youtli and childrens ministry
Fearless Youth
Mid and east anlrirn festival
Education Authority grant expense5
Residential expenses
Euro costS- travel and subsistence
Flights, accornTnodation and travel
Subscriptions and lic¢nce5
2,983
2.317
2,983
2.317
3.581
3.581
9.164
4?9
17,830
2.784
8,120
4.351
245
2.331
9.164
429
17.830
2.784
7.392
7.392
29.492
2.156
29,49?
2,156
3.331
1.588
3.331
4.331
245
2,331
1.588
25.34?
930
25.342
930
534
50,S34
71,085
3J31
74.416
CENT114L ADMINISTIi4TION COSfS
Insurance
Light and heat and water rates- Upper Cresceni Premi
Water rates ￿1Mbur$eMent- Up￿r Crescent Premises
Repairs and maintenance- uP￿r Crescent Premises
Capital equipment costs
Computer costs
Printing, wstage and stationery
Advertising
Hire of equipment aThd faeilities
1.427
504
1.427
504
798
5(M)
798
500
938
938
1.735
307
lJ79
1.735
307
1.379
646
988
310
988
310
?.358
2.358
2.496
6525
6525
7.861
7,861
113,752
3J3l 117,083
Support Costs ind GovernaDce costs
Accounianl's remuneration
Other professional fee5
Bank interesi and charge5
Sundry ex￿nSeS
Profiv loss on exchange
Depreciation (Nole 9)
1,620
853
452
1.620
853
452
431
21
431
21
2.531
2.531
4.089
4,089
4ffj75
4675
7,014
7,014
T(YfAL EXPENDITURE ON CHARrrABLE A￿1vITIEs
120.488
J20.488
120.766
3J31 124,097

KOINONIA JOHN THE BAPTIST tRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
li
7. NET (OUTGOING)I INCOlWItNG RESOURCES FOR THE YEAR
This is stated after cbargingl(crediting)
2024
2023
Accountants remuneration
Depreciation
1,692
2,531
1,620
4,089
. SALARY COSTS AND EMOLUMENTS
2024
2023
Total staff costs were as follows:
Wages and salaries - key management personnel
Wages and salaries - other stsff
Employer social security costs - key management personnel
Employer social security costs - other staff
Employer social security costs - Employment Allowance
The average monthly number of employees during the year was as follows:
2024
Number
2023
Number
No employees had emoluments in excess of £60,000 (2023: £Nil)
Trustees, remuneration and benefits
There were no trustees, remuneration or other benefits for the year ended 30th September 2024. (2023: £Nil)
One of the charity trustee's is a consecrated sister who is required to live at The Braid by religious vows
to perfonn pastoral duties, and, not as a result of their trustee role.
In perforn]ing these pastoral duties the trustee receives communal accommodation and sustenance at no cost.
Trustees, Expenses
There were no trustees, expenses paid for the year ended 30th September 2024. (2023: £Nil)
Page 12

KoINof41A JOHN THE BAPTIST IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEVtEMBER 2024
9. TANGIBLE FIXED ASSETS
Land &
Buildings Refurbishment
Fixtures &
Fittings
Computer
Equipment
Motor
Vehicles
Total
COST
As at 1st October 2023
56,135
9.436
4,406
11,61Xi
81,577
Additions
DisrK)sals
2.208
2.208
As at 30th September 2024
56,135
9.436
6.614
11,600
83,785
DEPRECIATION
As at 1st October 2023
5,589
3.545
10,633
19,767
Charge for year
Eliminated on disposal
874
690
967
2.531
As at 30th September 2024
6.463
4,235
11,600
22,298
Net book value 2024
56.135
2,973
2.379
61,487
Net book value 2023
56.135
3,847
861
967
61.810
Page 13

KOINONIA JOHN THE BAvfIsT IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Debtors
Prepayment5
11. CASH AT BANK
2024
2023
Bank of Ireland - Main Current Account
Bank of Ireland_ The Braid Current Account
Bank of Ireland- Euro Current Account
Bank of Ireland- Grants Current Account
Bank of Ireland - Music Ministry Current Account
Bank of Ireland- Premium Business Reserve Account
Bank of Ireland - Fixed terni Deposit Account
6,011 434,014
699
1,956
12,238
1.418
227,743
225,000
6,898
473.109 442,868
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Bank of Ireland Business Visa Card
Accruals and deferred income
155
11,692
1,066
1,620
11,847
2,686
13. MOVEMENT IN FUNDS
Opening
Balance
Incoming
Resources
Outgoing
Resources
Transfers
between funds
Net Movement
in Funds
2024
2023
Unrestricted Income Funds
504,236
141,458
(120.488)
20.970 525,206 504,236
Restricted Intome Funds
504,236
141.458
{120,488)
20,970 525,206 504,236
Page 14

KOINONIA JOHN THE BAPTIST IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024
14. UNRESTRICTED INCOME FUNDS
2024
2023
Balance at I st October 2023
504,236 512,384
Incoming resources for the year
Resources expended for the year
Transfers between funds
141,458
113,549
(120,488) (120,766)
(931)
Balance at 30th September 2024
525,206 504,236
15. RESTRICTED INCOME FUNDS
2024
2023
Balance at I st October 2023
Incoming resources for the year
Resources expended for the year
Transfers between funds
2,400
(3,331)
931
Balance at 30th September 2024
16. LEGAL STATUS
Koinonia John the Baptist Ireland is a Company Limited by Guarantee.
Each member has agreed to contribute an amount not exceeding £ l O in the event of a
compulsory winding up.
Koinonia John the Baptist Ireland is a recognised Charity within the definition of Section 360(3)
Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue.
Koinonia John the Baptist Ireland is a Charity registered with The Charity Commission for
Northern Ireland Charity Number Ntc l 00127. Date of Registration 8th May 2014.
Page 15