REGISTERED COMPANY NUMBER: NI071861 (Northern Ireland) REGISTERED CHARITY NUMBER: XT16941
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Kiltonga Christian Centre Limited
pg. 1
Kiltonga Christian Centre Limited
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 8 |
| Detailed Statement of Financial Activities | 9 to 10 |
pg. 2
Kiltonga Christian Centre Limited
Report of the Trustees
for the Year Ended 31 March 2025
The trustees and directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the Year Ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
NI071861 (Northern Ireland)
Registered Charity number XT16941
Registered office
52 Main Street Conlig Newtownards BT23 7PT
Trustees
C M Davis G Allen Directors C M Davis G Allen
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
ON BEHALF OF THE BOARD :
Gillian Allen - Trustee
29[th] August 2025
pg. 3
Kiltonga Christian Centre Limited
Statement of Financial Activities
for the Year Ended 31 March 2025
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Other incoming resources Total incoming resources RESOURCES EXPENDED Costs of generating funds Costs of generating voluntary income 2 Charitable activities Ministry Other resources expended Support costs Finance costs Other costs Total costs of charitable activities Total resources expended NET INCOMING RESOURCES 3 RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
31.3.25 31.3.24 Unrestricted funds Total funds £ £ 29,618 17,276 348,689 369,742 378,307 387,018 134,965 122,567 139,260 184,751 69,484 68,681 31,251 29,229 1,539 2,005 4,439 3,031 245,973 287,697 380,938 410,264 (2,631) (23,247) 147,571 170,818 144,940 147,571 |
|---|---|
CONTINUING OPERATIONS
All incoming resources and resources expended arise from continuing activities.
pg. 4
Kiltonga Christian Centre Limited
Balance Sheet
At 31 March 2025
| 31.3.25 | 31.3.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | |||
| FIXED ASSETS | |||
| Tangible assets | 6 | 10,490 | 15,656 |
| CURRENT ASSETS | |||
| Debtors and prepayments | 450 | 2,694 | |
| Stock | 582 | 564 | |
| Cash at bank and in hand | 138,504 | 134,282 | |
| 139,536 | 137,540 | ||
| CREDITORS | |||
| Amounts falling due within one year | 7 | (5,085) | (5,624) |
| NET CURRENT ASSETS | 134,451 | 131,915 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 144,940 | 147,572 | |
| NET ASSETS | 144,940 | 147,572 | |
| FUNDS | |||
| Unrestricted funds | 8 | 144,940 | 147,572 |
| TOTAL FUNDS | 144,940 | 147,572 |
For the year ending 31 March 2025, the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
The financial statements were approved by the Board of Trustees on 29[th] August 2025 and were signed on its behalf by:
............................................. (H— Gillian Allen -Trustee
The notes form part of these financial statements
pg. 5
Kiltonga Christian Centre Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Financial Reporting Standard Number 1
Exemption has been taken from preparing a cash flow statement on the grounds that the charitable company qualifies as a small charitable company.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures & Fittings 33% reducing balance.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the Year of the lease.
2. COSTS OF GENERATING VOLUNTARY INCOME
Staff costs |
31.3.25 £ 134,965 134,965 |
31.3.24 £ 122,567 |
|---|---|---|
| 122,567 |
3.
NET INCOMING/(OUTGOING) RESOURCES
Net resources are stated after charging/(crediting):
Depreciation - owned assets Other operating leases Loss on sale of fixed assets |
31.3.25 £ 5,167 64,317 0 69,484 |
31.3.24 £ 5,982 62,699 0 |
|---|---|---|
| 68,681 |
pg. 6
Kiltonga Christian Centre Limited
Notes to the Financial Statements - Continued
for the Year Ended 31 March 2025
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the Year Ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' Expenses
There were no trustees' expenses paid for the Year Ended 31 March 2025, nor for the year ended 31 March 2024.
5. STAFF COSTS
| 31.3.25 £ Wages and salaries 134,965 |
31.3.24 £ 122,567 |
|---|---|
6. TANGIBLE FIXED ASSETS
| COST At 1 April 2024 Additions Disposals At 31 March 2025 DEPRECIATION At 1 April 2024 Depreciation on disposals Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Plant and machinery etc £ 37,854 0 0 |
|---|---|
| 37,854 22,198 0 5,167 |
|
| 27,364 10,490 |
|
| 15,656 |
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 31.3.25 | 31.3.24 | |
|---|---|---|
| £ |
£ | |
| Trade creditors | 0 | 0 |
| Taxation and social security | 1,414 | 1,266 |
| Net wages | 0 | 0 |
| Accruals | **3,671 ** | 4,358 |
| 5,085 | 5,624 |
pg. 7
Kiltonga Christian Centre Limited
Notes to the Financial Statements - Continued for the Year Ended 31 March 2025
8. MOVEMENT IN FUNDS
| Net | ||||
|---|---|---|---|---|
| movement in | ||||
| At 1.4.24 | funds | At | 31.3.25 | |
| £ |
£ |
£ | ||
| Unrestricted funds | ||||
| General fund | 147,572 | (2,631) | 144,940 | |
| TOTAL FUNDS | **147,572 ** | (2,631) | 144,940 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming |
Resources |
Movement | ||
| resources | expended | In funds | ||
| £ |
£ |
£ | ||
| Unrestricted funds | ||||
| General fund | 378,307 | (380,938) | (2,631) | |
| TOTAL FUNDS | 378,307 | **(380,938) ** | (2,631) |
pg. 8
Kiltonga Christian Centre Limited
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
| INCOMING RESOURCES Voluntary income Donations Gift Aid Other incoming resources Grants receivable Warehouse sales Social relief Local community aid Overseas aid Other income Bank interest received Internet Sales Total incoming resources RESOURCES EXPENDED Costs of generating voluntary income Wages Charitable activities Rates and Water Ministry Expenses Purchases Stock Movement Cash Donations to Clients Other resources expended Other Operating Leases Depreciation Gain or loss on sale of fixed assets |
31.3.25 31.3.24 £ £ 28,513 16,096 1,105 1,181 29,618 17,276 0 1,600 211,272 201,805 110,235 127,459 8,500 3,340 13,700 31,595 1,725 2,070 954 752 2,303 1,121 348,689 369,742 378,307 387,018 134,965 122,567 373 352 132,879 176,959 (18) 1,440 6,026 6,000 139,260 184,751 64,317 62,699 5,167 5,982 0 0 69,484 68,681 |
|---|---|
This page does not form part of the statutory financial statements
pg. 9
Kiltonga Christian Centre Limited
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
| Support costs Management Insurance Light and Heat Telephone Printing Postage and Stationery Legal Fees Sundries Motor Expenses Travel Computer Software Costs Bad debts written off Finance Bank Charges Other Accountancy Repairs & Renewals Management Consultancy Total resources expended Net income |
31.3.25 £ 19,060 1,601 1,041 497 35 730 7,384 348 555 0 31,251 1,539 1,450 2,675 314 4,439 380,938 (2,631) |
31.3.24 £ 12,131 612 1,101 929 35 661 12,776 549 433 0 |
|---|---|---|
| 29,229 2,004 1,380 1,287 364 |
||
| 3,031 410,264 |
||
| (23,246) |
This page does not form part of the statutory financial statements
pg. 10