STATEMENT OF FINANCIAL ACTIVITIES FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Unrestricted Unrestricted
Funds
Funds
2025
2024
Nots
Income from:
Donations and Legacies
Charitable activities
Investrnents
Total Income
4,642
4,734
11
4,653
10
4,744
Expendlture on:
Charitable activities
Net Income for the yearlNet movement In
funds
Fund balances brought forward
Total fund8 carrled forward
The statement of financial activities includes all gains and losses in the year.
All income and expenditure derive from continuing operatlons.
The ststement of financial activlties also complles with the requlrements for an income and
expenditure account under the Companies Act 2006.

BALANCE SHEET FOR CONTEMPORARY CHRISTIANITY (NORTHER
IRELAND) LIMITED AS AT 31 MARCH 2025
2025
2024
Note
Tanglble Assets
11
64
Current as8et8
Stocks
Debtors
Cash at bank and in hand
Net assets
90
747
90
785
12
12,353
11.495
Current Llabllltles
Creditors: amounts due withln
one year
Net Current As8•ts
13
12,353
11A95
Total Assets Less Current
Llabllltles
12,353
11.559
The funds of the charity
Unrestricted income funds
Total charlty funds
For the year ending 31 March 2025, the company was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records
that comply with section 386 of the Act and for preparing financial statements that give a true and fair
view of the stste of affairs of the company complying with the reqU1￿ments of the Companies Act 2006
with respect to accounting records and the preparation of accounts. These accounts have been as at
the end of the financial year and of its incoming resources and application of resources, including its
Income and expenditure, for the financial year in accordance with the requirements of sections 394 and
395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
ststements, so far as applicable to the company.
The members have not required the company to obtsin an audlt of Its financial statements for the year
In questlon in accordance wlth sectlon 476.
These financlal statements have been prepared In accordance with the provisions applicable to
companies subject to the small companies, regime.
Approved by the Trustees on 4th November 2025
Rev Dr N Hamllton
Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
ACCOUNTING POLICIES
Charity Information
Contemporary Christianity (Northern Ireland) Limited is a private company limited by guarantee
incorporated in Northern Ireland. The registered office is Inter Church Centre, Belfast Cathedral
Centre, Donegall Street, Belfas( BT12HB, Northern Ireland.
(a) Accounting Convention
The accounts have been prepared in accordance with the Charity's governing document, the
Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended
practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102)" (as amended for accounting
periods commencing from 1 January 2019). The charity 18 a Publlc Benefit Entlty as defined by
FRS102.
The charity has taken advantage of the provisions of the SORP for charities applylng FRS 102
Update Bulletln 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which Is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
(b) Golng concern
At the tie of approving the financial statements, the trustees have a reasonable expectation that
the charity has adequate resources to continue in operational existence for the foreseeable future.
Thus, the trustees continue to adopt the going concern basis of accounting In preparing the
financial statements.
(c) Charltable fund8
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The
purposes and uses of the restricted funds are set out In the notes to the financial statements.
(d) Incomlng resources
Income is recognised when the charlty is legally entrtled to It after any performance conditions have
been met, the amounts can bè measured reliably, and It Is probable that income will be recelved.
Cash donations are recognised on receipt. Other donations are recognised once the charity has
been notified of the donation. unless performance conditions required deferral of the amount.
Income tax recoverable in relation to donations r￿1Ved under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Turnover is measured at the fair value of the considerats.on receNed or receivable and represents
amounts receivable for goods and services provided in the normal course of business, net of
discounts, VAT and other sales related taxes.
le) Resources expendod
Expenditure is recognised as soon as there is a legal or constructive obligakn'on to make a payment
to a third party, it is probable that settlement will be required. and the amount of the obligation can
be measured reliably. Expenditure is classified under the following activity heading:
10

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Expenditure on charitable activities comprises those costs incuffed by the charity in the
delivery of its activities and setvices for its beneficiaries. It includes both costs that can be
allocated directly to such activities and those costs of an indirect nature necessary to support
them. Irrecoverable VAT is charged as a cost against the activity for which the expenditure
was incurred.
(fj Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment issues.
Depreciation is recognised so as to write off the cost or valuation of assets less thelr residual values
over their useful lives on the following bases:
Fixtures and fittings
Computers
20 % straight line
20% straight Ilne
The gain or loss on the disposal of an asset Is determined as the difference between the sale
proceeds and the carrying value of the asset, and it Is recognised in net incomel{expenditure) for
the year.
(g) Impalrment of flxod assets
At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible
assets to detemine whether there is any indication that those assets have suffered an impairment
loss. If any such indication exists, the recoverable amount of the asset is eslimated in order to
determine the extent of the impairment (if any).
(h) Stocks
Stocks are ststed at the lower of cost and estimated selling prices less costs to complete and sell.
Cost comprises direct materials and, where applicable, direct labour costs and those overheads
that have been incurred in bringing the stocks to their present location and condition. Items held
for distribution at no or nominal consideration are measured the lower of replacement cost and
cost.
(l) Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term
liquid investments with original maturities of three months or less, and bank overdrafts. Bank
overdrafts are shown within borrowings in current liabilities.
U) Flnanclal Instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments and
Section 12 '0ther Financial Instrurnents Issues, of FRS102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and there
is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Baslc financlal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured
at transaction price including transaction costs are subsequently carried at amortised cost using
the effects've interest method unless the arrangement contributes a financing transaction, where
the transaction is measured at the present value of the future receipts discounted at a market rate
of interest. Financial assets classffied as receivable within one year are not amortised.
11

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Baslc flnanclal Ilabilitles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction
price unless the arrangement constitutes a financing transaction, where the debt instrument is
measured at the present value of the future payments discounted at the market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Trade credltors are obligatlons to pay for goods or seNlces that have been acquired in the ordinary
course of operats'ons from suppliers. Amounts payable are classified as current liabilities if payment
is due within one year or less. If not. they are presented as non-current liabilities. Trade creditors
are recognised initially at transaction price and subsequently measured at amortised cost uslng
the effective interest method.
Derecognltlon of financlal Ilabllltles
Financial liabilities are derecognised when the charity's contractual obligations explre or are
discharged or cancelled.
Crltlcal accountlng 08timates and Judgements
In the application of the charity's accounting policies, the trustees are requlred to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities that
are not readily apparent from other sources. The estimates and associated assumptions are based
on historical experience and other factors that are considered to be relevant. Actual results may
differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basi8. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and fijture periods.
Donatlon8 and18gacle8
2025
2024
Donations and gifts
Trusts
4,282
360
4,374
360
Charltsble actlvltles
2025
2024
Sales within charitable activities
Investments
Unrestricted
Funds
2025
Unrostrlcted
Funds
2024
Interest receivable
10
12

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Charltable activltles
Unrestrlcted
Funds
2025
Unrestricted
Funds
2024
Depreciation and impairment
Resour￿$
Opening Stock
Closing Stock
Subscriptions
64
250
90
(90)
241
555
119
503
100
{90)
85
717
Share of support costs (see note 7)
Share of governance costs (see note 7)
3,079
225
2,671
210
7. Support Costs
Support Governance
Costs
2025
2024
Ba$18 of
allocatlon
Rent
Insurance
Bank interest & charges
Printing, Postage,
Photocopying & Stationery
Sundry Expenses
Independent Exarnination
Fees
Legal and professional
1,420
300
41
1,318
1,420
300
41
1,318
1.320
300
42
1,009
100
100
90 Governance
125
225
125
120 Governance
Analysed between Charitable
activities
225
3,304
2,881
Govemance costs include payments to the Independent examlners of £100 (2024: £90) for
accountancy fees.
Trusto
None of the Trustees (or any persons connected with them) received any ￿mUneratiOn or
benefits from the charity during the year.
Employees
The average rnonthly number of employees during the year was.,
2024
Number
2023
Number
Total
13

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
10. Tangible fixed as88ts
Computers
At 1 April 2024
At 31 March 2025
593
593
Depreclatlon and Impalrnient
At 1 April 2024
Depreciation charged in the year
At 31 March 2025
529
84
593
Carrylng amount
At 31 March 2025
At 31 March 2024
11. Stock8
2025
2024
Flnished goods and goods for resale
90
90
12. Debtors
2025
2024
Other Debtors
Prepayments and accrued Incom
747
785
747
785
13. Credltor8
2025
2024
Accruals
14. Analysls of net a888ts between funds
Unrestrlcted
Funds
2025
UnrestrScted
Funds
2024
Fund balances at 31 March represented by:
Tangible assets
Current assetsl(liabilities)
12,353
11,559
14

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
15. Related party transactlons
There were no disclosable related party transactions during the year (2024: none).
15