KOINONIA JOHN THE BAYfisT IREI LAf4D FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 ( A COIMPANY LIMITED BY GUARANTEE AND NOT HAVING A SHARE CAPITAL) COMPAIYY REGISTRATION NUMBER INI 620346 CHARITY REGISTRATION NUMBER NIC 100127 MB MCGRADY & CO (Incorporating O'HARA SHEARER) CHARTERED ACCOUNTANTS AND STATUTOR Y AUDITORS 547 FALLS ROAD BELFAST BTII 9AB KOINONIA JOHN THE BAPTIST IRII LAND FINANCIAL STATF.MlI NTS FOR THE YEAR ENDII D 30TH SEPTEMBER 2025 CONTII NTS Page Officers and other information 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 lo the Financial Statements 10-15 KOINONIA JOHN THF. BAPTIST IRELAND FINANCIAL STATEMENTS FOR THE AR ENDED 30TH SEI PTEMBER 2025 OFFICERS AND OTHER INFORMATION Directors Margaret Ann Magorrian Patrick Joseph Magorrian Anne Mitchell Christine Sawey Secretary Cathy Gilligan Registered Office 189 Carnlough Road Broughshane Ballymena BT43 7JW Accounlants MB McGrady & Co (Incorporating O'Hara Shearer) Chartered Accountants & Statutory Auditors 547 Falls Road Belfast, BTI19AB Banker5 BarLk of Ireland l Donegall Square South Belfast, BTI 5LR Company Registration Number NI 620346 Charity Registration Number NIC 100127 Page I KOINONIA JOHN THI BAPTIST IRELAND FINANCIAL STATF.MF.NTS FOR THW. YF,AR F,NDFD 30TH SEPTEMBER 2025 REPORT OF THE DIRECTORS The directOTS present their report together with the unaudited financial siatements for th¢ year ended 30 September 2025. The directors confiiTh that they have adopted the provisions and comply with the requirements of the Charities Act (Northem IIEland) 2008 and Accounting and Reporting by Charities: Statement of Recommended 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). The charity is a chaTitable coinpany liinited by guarantee and was incorporated on ioih September 2013. In June 2014 revtsed Articl¢s of Association were submitted to the Charities Commission Nl and approved by them. Koinonia John The Baptist Belfast was registered as a Charity in Northern Ireland in Noveinber 2014, registration nuinber NIC 100127. Koinonia John The Baptist Ireland is govemed by a memorandum and articles of association. Koinonia John The Baptlst B¢lfast registered it'5 name change to Koinonia John The Baptist Ireland on I Ith November 2019 at Companies House. Principal Aetivitie5 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. R¢5uIts The net incoming resources for the yeai. was £62412024.. Incoming £20,970}. Direetors Directors who served the coinpany during the yvdr were as follows.. Margarei Ann Magorrian Patrick Joseph mago￿lall Anne Mitchell Christine Sawey Accountants The accountants, MB McGrady & Co Ilncorw)rating 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 a¢cordance with Section 485 of the Coinpanies Act 2006. Small eotnpaNy exemptioDs This report ha5 been prepared in accordance with th¢ special provisions for small companies under Part 15 of the Companies Act 2006. d b order the cto CATHY GILL COMPANY SECRET ARY Approved by the directors on 24th May 2026 Page 2 KOtNONIA JOHN THE BAPTIST IRELAND FINANCIAL ST ATII MENTS FOR THE YII AR ENDED 30TH SEPTEMBER 2025 STATEMENT OF DIRECTORS RESPONSIBILITIES The directors are responsible for preparing the Directors, Report and the financial statements in aceordancc with applicable law and regulations. Company Law requires the directors lo prepare financial statements for each financial year. The Trustees, who are also directors for the purposes of company law, present their report and the financial slalemenls of the charity for the year ended 30th September 2025. The Trustees confirm that they comply with th¢ requirements of the Charities Act (Northern Ireland) 2008 and Accounting and Reporting by Charitie5.' Statement of Recommended Praelice which appli¢s to charities preparing their accounts in a¢cordan¢e with the Financial Reporting Standard applicablc in the UK and Republic of Ireland {FRS 102) (effe¢tive l January 2015). Under company law the directors must not approve the financial statements unless they are satisfied that they giv¢ a true and fair view of the state of affairs of the company and of the surplus or deficit of the cotnpany for that period. In preparing those financial statements, Ihe directors are required to.. select suitable ac¢ounting policies and then apply them ¢onsistenily' make judgements and estimates that ar¢ reasonable and prudent; prepare the financial statem¢nts 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 suffici¢nt to show and explain the company's transactions and disclose with reasonable accuracy at any tiine the financial position of the company and enable them to ensure that the financial statements comply with the Companies A¢t 2006. They are also responsible for safeguarding the assets of the eompany and hence for taking reasonable steps for Ihe prevention and detection of fraud and other irregularities. In so far as the directors are aware.. there is no relevant audit information of which the company's auditor is unaware; and the directors hav¢ taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. By order of the board: Grfrf IAN MARGA ET MAGO DtRECTOR CHRISTtNE SAWEY DIRECTOR Date: 24th May 2026 Page 3 KOINONIA JOHN THE BAwfJsT IRELAND FINANCIAL STATEMENTS FOR THI YEAR CNDED 30TH SEPTEMBER 2025 ACCOUNTANT'S REPORT TO THE IIOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS In accordane¢ with the engagement letter and in order to assist you to fulfil your duties undcr thc Companies Act 2014 we have compiled the financial information of Koinonia John the Baptist Ir¢l8nd which comprises the Statement of Financial Activiti￿, the Balance Sheet and the related notes from th¢ a¢¢ounting records and infomation and explanations you have given to us. This report is mad¢ sol¢ly to the Company's Board of Directors, as a body, in accordance with the terms of our engagemeni. Our woi.k has been undertak¢n so that we might coinpile the financial slalement5 the we have ixen engaged to compile, report to the Companls Board Of Diiector5 that we have done so, and state those matters that we have agreed to state to thein in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyon¢ oth¢r than the Company and the Company's Boai'd of Dircctor5, as a body, for our work, or for this report. It 15 your duty to ensure that Koinonia John The Baptist Ireland has kept adequate accounting records and to preparc statutory financial statements that give a true and fair view of the assets, liabilitics, financial position and net income or expendilure. You consider that Koinonia John The Baptist Ireland is exempt from the statutory audit requirement for the year. Scope of Work As a firm regulated by Chartered Accountants Ireland OUT work will be carried out in accordance with the Mis¢¢llaneous Technical Statement No. 41 Chartered Accountants, Reports on the Compilation of Financial Stat¢ments of Incorporat￿ Entities and ISRS 4410 International Siandard on Related S¢rvi¢e5 Compilation Engagements. In carrying out this engag¢m¢nt w¢ have complied with the ethical guidance laid down by the Institute relating to members undertaking the ¢ompilation of financial 5tatement5. 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 accuTacy or completenes5 of tlie accounting re¢ords or infonnation and explanations you have given to us and we do not, tl)ereforc, express any opinion on the statutory fjnancial statemcnts. LAWRENCE SHEARER F.C.A., Senior Statutory Auditor FOR AND ON BEHALF OF MB MCGRADY & CO (Incorporating O'HARA SHEARER), Statutory Auditor CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS 547 fALLS ROAD BELFAST BTII 9AB DATE.. 24th May 2026 Page 4 KOINONIA.FOHN THE BAPTIST IREI LAND FINANCIAL STATEMENT. FOR THE YII AR ENDED 30TH SEPTEMBER 2025 STATEMENT OF ACCOUNTING POLICIES Accollnting Convention and Basis of Accounting Tlie financial statements have been prepared under the historical cost convention. T]ie financial statements have bcen prepared in accordance with Accounting and Reporting by Charities.. Siateinenl of Recotnmended Practice applicable to Charities preparing ilieir 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 lo the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Interest Receivable Interest on fiinds held is in¢luded when receivable and the amount can be measured reliably,. this is nomially upon notification of the interest paid or payable by the Bank. Resources Expended All expenditure is a¢counted 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 publicalions, printing and mailing fundraising material, and staft'costs in tliese areas. Costs of charitable activities includc 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 lo those costs associated with fundraising or charitable activity- Fixcd Assets All tangible fixed assets are recorded at cost. Page 5 KOINONIA JOHN THE BAPTIST IRELAND FINANCIAL STATEMEf4TS FOR THE YEAR EINDED 30TH SEPTEMBER 2025 STATEMENT OF ACCOUNTING POLICIES Continued Depreciation DepreLiation 15 calculated ￿ write off the cost of fixed assets over their estimated useful lives at Ihc following rdles.. Land and Buildings Property refurbishmellt Fixtures and fittings Computer equipment Motor vehicles 20/D Straight line I OO/& Straight line l O % Straight line 25 % Straight line 250/0 Siraighi line Repairs and Renewal.$ 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 recogni5cd 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 thal 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 nortnally recognised at their settlement amount after allowing for any Irade discounts due. Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instrumcnts are initially recogni5ed at transaction value and subsequently measured al their settletnenl value with the exception of bank loans which are subsequently m¢asured at atnortised cost using the effective interest method. Foreign Currencies Monetary assets and liabilities in foreign cun'encies are translated into sterling at the rates of exchange ruling at the balanLe shcet date. Transactions in foreign ¢urren¢ies are translated into sterling al the rate of exchange ruling at the date of the transaction. Exchange dirterences are taken into account in arriving at the net movement in funds. Page 6 KOINONIA JOHN THE BAPTIST IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDID 30TH SEPTEMBER 2025 STATEMENT OF ACCOUNTING POLICIES Con¢inuerf Fund Accounting UniEStI'i¢tcd funds are general fund5 ihat are available for use at the Trustees, discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds set aside by the trustees out of unrestrict¢d fund5 for spccific future purposes. Restricted fllnds ar¢ those given foi. use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Reserves Policy Unie5tricted funds are needed to provide funds which can be applied to specific projects to enable these projeets lo b¢ und¢rtaken at shoit notic¢ and to ¢ov¢r the running cost5 of the Charity for a limited period, should there be a significant shortfall in projected income. Th¢ Dir¢ctor5 considcr it prud¢nt that unrestTl¢ted reseiwcs should be sufficient to avoid the necessity of realising fixed assets held for the Chariry's use. Page 7 Jsa15 24.490 24,490 111,600} 111,6001 As at 30th September 2025 56,135 9,436 6,614 24,490 96,675 DEPRECIATION As al 1st Oclober 2024 6,463 4.235 11.600 22.298 Charge lor year Eliminated on disposal 768 829 510 2,107 (11.600} 111,600) As at 30th Septernber 2025 7231 5,064 510 12,805 Net book value 2025 56,135 2,205 1.5SO 23.980 83,870 Net bwk value 2024 56,135 2,973 2.379 61,487 Page 13 KOINOYIA HN THE BAPTIST IRELAND OTES TO THE FIIYANCIAL STATEMf,Nl'S FOR THE YEAR ENDED3(I'I-H SEWI'EMBEI R Z025 10. DEBTORS: AMI OUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Debiors Prepayments 11. CASH AT BANK 2025 2024 Bank of Ireland- Main Current Accouni Bank of Ireland- The Braid Currtnt Account Bunk of Ii'eland- Grdnls Current Account Bank of Ireland- Mu51¢ Mini51ry CuiTent Account ank of Irelaiid- Premium Business Reserve Accoun¢ Bank of Ireland- Fixed ieiin D¢p051t Account 11,040 133 5,776 127 194,523 227,743 232,593 225,000 6,011 699 12,238 444.192 473,109 12. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Bank of EIEland Business Visa Caiyl Accruals and deferj'ed income 295 4.302 155 11.692 4,597 11,847 13. MOVCIMENT IN FUNDS Opening Balance Inttsmirtg Resourees Outgoing Resources Transfers betwceth funds Net Movemttht in Funds 21J25 2024 Unr¢stricted Income Funds 525,206 101,682 1101,0581 624 525,830 525206 Restrlettd Ith¢om¢ Funds 3.000 I3,0￿> 525,206 104,682 1104,0581 624 525.830 525,206 Page 14 KOINONIA JOHN THE BAPTIST IRELAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 14. UNRESTRICTED INCOME FUNDS 2025 2024 Balance at I st October 2024 525,206 504,236 Incoming resources for the year Resources expended for the year Transfers between funds 101,682 141,458 (101,058) (120,488) Balance at 30ih September 2025 525,830 525,206 IS. RESTIUCTED INCOME FUNDS 2025 2024 Balance at 1st October 2024 Incoming resources for the year Resources expended for the year Transfets bctwcen funds 3,000 (3,000) Balance at 30th September 2025 16. LEGAL STATUS Koinonia John the Baptist Ireland is a Company Limited by Guarantee. Each member has agreed to ¢onlribute an amount not exceeding £ l O in the event of a ompulsory 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 NIC 100127. Date of Registration 8th May 2014. Page 15