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← The Howie Christian Charitable Trust

2025-03-31-accounts

NIC100333

Howie Christian Charitable Trust

Financial Statements and Trustees’ Report for the year ended 31 March 2025

Howie Christian Charitable Trust

Financial Statements and Trustees’ Report for the year ended 31 March 2025

Contents

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||||| |---|---|---|---| |Pages| |Trustees’|Report|1-2| |Independent Examiner’s|Report|3-4| |Receipts|and payments|account|5| |Statement of assets and|liabilities|6|

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Howie Christian Charitable Trust

1

Trustees’ Report for the year ended 31‘* March 2025

Trustees: Thomas E Howie Don A McClay Paul T Howie Alan J Smyth

Charity Number: NIC100333

Address: 222 Ardmore Road Londonderry BT47 3TE

Howie Christian Charitable Trust is governed by a constitution dated 7® February 2002, accepted as a charity by HM Revenue & Customs under reference number KR49131 and registered with the Charity Commission for Northern Ireland on 3 July 2014 under charity number NIC100333.

The charity’s purposes are detailed within the constitution and can be summarised as;

  1. The advancement of the Christian Faith.

The Trustees have had regard to the Public Benefit guidance issued by the Charity Commission for Northern Ireland.

Howie Christian Charitable Trust

2

Trustees’ Report for the year ended 31 March 2025 (cont’d)

During the year ended 31* March 2025 the charity has conducted the following activities in furtherance of its activities for the public benefit;

  1. Maintaining and supporting a school and children’s home in Nakaloke, Uganda. 2. Making gifts to other Christian organisations with a similar primary aim of advancing the Christian faith.

The results of the charity’s activities during the year and of its position at the year end are included in the Receipts and Payments account on page 5 and the Statement of Assets and Liabilities on page 6. The trustees are thankful for the support received by the charity through many generous donations which are used to further the charity’s purposes, which have been detailed above.

This report was approved by the Trustees on 27 January 2026 and signed on their behalf by:

CL a Rowe TE Howie Trustee

3

Howie Christian Charitable Trust

Independent examiner’s report to the charity trustees of the Howie Christian Charitable Trust on the Unaudited Financial Information of The Howie Christian Charitable Trust (the “Trust”)

In accordance with the engagement letter dated 2 January 2026, we report on the accounts of the Howie Christian Charitable Trust for the year ended 31 March 2025, which have been compiled, without carrying out an audit, from the accounting records and information and explanations you have given to us.

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

It is our responsibility to:

Basis of independent examiners report

We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration ofany unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

Our role is to state whether any material matters have come to our attention giving us cause to believe:

  1. 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 the accounting requirements of the Charities Act;

  4. That there is further information needed for a proper understanding to be reached.

Howie Christian Charitable Trust

4

Independent examiner’s report to the charity trustees of the Howie Christian Charitable Trust on the Unaudited Financial Information of The Howie Christian Charitable Trust (the “Trust”) (cont’d)

Independent examiner’s statement

We have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.

( LM. { ~pce + Ce

TK Magee & Co

Chartered Accountants

79 Main Street

Claudy Co Londonderry BT47 4BH

27 January 2026

Howie Christian Charitable Trust

5

Receipts and payments account

for the year ended 31 March 2025

Receipts and payments account
for the year ended 31 March 2025
Unrestricted Total
Total
funds 2025
2024
£
£
£
‘Receipts
ss—<“—sSsSOSSSSS
Tithes, gifts andofferings
23,950
23,950
18,150
Interest 3,476 3,476
6,335
Rentalincome 23,400 23,400
16,300
Taxrefund 479 479
548
51,305
51,305
41,333
eee
DS
81995
Payments
Accountancy
Professional fees
Bankfees
General
Insurance
Rates
Repairs
Gifts and transfers to Uganda and other Christian
organisations		 1,320
-
32
70
952
1,544
4,024
137,500		 1,320
1,320
~
1,740
32
52
70
10
952
907
1,544
1,466
4,024
35,175
137,500
85,295
145,442
145,442
125,965
Deficitfortheyear
(94,137)
(94,137)
(84,632)
eS
808052)

Reconciliation

Unrestricted Total Total
funds 2025 2024
£ £ £
Opening cashatbank&inhand
164,292
164,292
194,924
Deficit fortheyear
(94,137)
(94,137)
(84,632)
Moniesrepaidto
T EHowie
(54,000)
(54,000)
54,000
Closing cashbalances
16,155
16,155
164,292
—_—DO
IE
Howie Christian Charitable Trust 6
Statement ofassets and liabilities as at 31 March 2025
Unrestricted Total Total
funds 2025 2024
£
£
£
a
Bank and cash balances
DanskeBank
6,628		 6,628 7,992
Monies held withLoughFoyleFarm Estates Limited
(Note 1)
9,527		 9,527 156,300
16,155
16,155
164,292
$a
eee
OAS
NOL
Other assets
Freehold landandbuildings~ 19 and21 HallRoad,
Coleraine (trusteesvaluation)
400,000
400,000
400,000
Fixtures and fittings
2,947
2,947
2,947
eee
402,947
402,947
402,947
re
ef
A 2
Liabilities
MoniesowedtoT EHowie(Note2)
-
-
(54,000)
4000)

Note 1 This amount is held with Lough Foyle Farm Estates Limited, a company controlled by two of the Trustees, at an interest rate of 3.5% per annum and is repayable on demand.

Note 2 The amount owed to T E Howie, a Trustee, at 31 March 2024 was repaid during the year to 31 March 2025.

Approved by the Trustees on 27 January 2026 and signed on their behalf by:

TE Howie Trustee