**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