STATEMENT OF FINANCIAL ACTIVITIES FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Unre8trlcted Unre8trfct•d
Funds
Funds
2025
2024
Nots
Income from:
Donations and Legades
Charitable activities
Investsnents
Toi•l Incom•
4,642
4,734
11
4,863
10
4,744
Expondlturo On:
Charitable aclivili85
69
Net Incom• for th• y•arlN•t mov•m•nt In
funds
794
Fund b81anc88 brought forward
Tot•1 fund8 ￿rIo•d lorward
10,413
11,069
12,353
The 8talement of fbnancl81 acllvltles Includes all galns and1088e8 In the year.
I Income and expendltura derfve from contlnulng operatlon8.
The statement of flnanclal advIt￿$ also complles wbth the r8qulram8nt8 for an Inc￿Me and
expendlture acGount under the Companies Act 2006.

BALANCE SHEET FOR CONTEMPORARY CHRISTIANITY (NORTHER
IRELAND) LIMITED AS AT 31 MARCH 2025
2025
2024
Note
Tanglblo Assets
11
Curront as••ts
Stocks
Debtors
Cash at bank and in hand
Net assets
11
12
747
785
12,353
11,495
Current Llabllltl88
Creditors.. amounts due withln
one year
Not Curront A8•0ts
13
12,353
11,495
Total A888t8 Le•• Curront
Llabllllle8
12,303
11.559
Tho fund• of tho charity
Unreslricled Ir￿lme fund8
Total charlty fund8
For the year ending 31 March 2025, the company wa6 8nlllled to exemption from audll under 8acllon
477 of the Companies Act 2006 relating lo small companies.
The dlrgctors acknowledge Ihelr respon$lbllitle$ for ensurlng that the ¢harfty ke8P8 accounting record8
that compty with section 388 of the Act and for preparing financlal $tat8ments that give a true and faSr
viaw of the stsle of affairs of the company Complying with the requirements of the Companies Act 2008
with respect lo accounling records and the preparation of accounls. These ac¢ounls have bgen as at
the end of the financsal year and of its incoming resources and applicalion of resources, including its
Income and expenditure, for the financial year in accordance wlth the requirements of sections 394 and
395 and whl¢h otherwSse comply with tho requirements of the Companies Act 2006 relating to financial
Statements, so far as applicable to the company.
The member$ have not requlred the company lo obtaln an audit of Its ffnandal 8tat6menls for the year
In quesllon In accordance wlth sectlon 476.
These financial ststements have been prepared In awydance wth the provisions applicable to
Companles $uble¢t to the small companles, reglm&.
Approved by the Trustees on 41h November 2025
Rev Dr N Hamllton
Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2026
ACCOUNTING POLICIES
Charlty Informatlon
Contemporary Christi8nity (Northem Ireland) Limited is a private company limited by guarantee
incorporated in Northern Ireland. The registered office is Inter Church Centre, Belfast Cathedral
Centre, Donegall St￿et, BelfasL BT12HB, Northem Ireland.
la) Accountlng Conventlon
The accounts have been prepared In accordance with the Chadty'5 goveming drKument, the
Companies Act 2006 and 'Accounting and Reporting ty Charities.. Stslemenl of Recommended
Practice applicable lo charities preparing their accounts in accordance wlth the Financial Reporting
Standard applicable In the UK and Republlc of Ireland IFRS 102). {as amended for accounting
Periods comm8nclng from 1 January 20191. Th8 charity 18 a Publlc Benefit Entity 88 dehned by
FRS102.
The charity ha8 taken advantage of the provisions of the SORP for charitie8 apptying FRS 102
Update Bulletin 1 not lo prepare a Statement of Cash Flows.
The financial statements are prepar8d in slerllng, which Is the functlonal Curren￿ of the charity.
Monetary amounts In these financial gtalements are roundad to the nearest £.
The flnen¢lal statements have been prepared under the hlstorlcal cost ￿nven￿On. The principal
accounting policles adopted are sel out below.
Ibl Golng concorn
Al the Ile of approving the financlal statements, the trustee8 have a rea80nable expeclallon that
the Charity has adequate resources to conllnue in operallonal exlslence for the foreseeable future.
Thus, th8 trustees continue to adopt the golng concern basi8 of accountlng in preparlng the
financial Statements.
(cl Charltablo fund•
Unr881ricted fund8 are avallable for u8e at the dl8cretlon of th8 trust8e8 In furtherance of thelr
charitabl8 objectives.
Restrfcted fund8 are Subject to 8pecffj￿ conditlon8 by donor8 as to how they may be u8ed. Th
purp0888 and u8e8 of the re8Mcled fund8 are sel out in the note8 to the financial Statements.
Id) Incomlng re8ource•
Income is recognlsed when the charity Is legalty entitled lo11 after any performan￿ conditions havè
been Th*t, the amounts can be measured reliably, and it Is probable that Income wlll be received.
Cash ¢Jonations are recognised on receipt. Other donations are recognised once the Charity ha8
been notified of the donation. unless performance conditions iequired deferral of the amount.
Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenant Is
reco9ni5ed al th8 time of the donation.
Turnover is rneasured al the fair value of the consideration received or receivable and represents
arr￿unt5 receivable for goods and services provided in the nomial cour88 of business, net of
discounts. VAT and other sales related taxes.
{•) Resourcos gxpended
Expenditure is recognised as soon as there is a legal or constructive obligation lo make a payment
to a third party, it is probable that s8ttlement will be required, and the amount of the obli9ats.on Gan
be measured reliabty. 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 acb'vities comprises those costs incurred by the charty in the
delivery of ils activities and services for ils beneficiarie$. It includes both costs that can be
allocated directly to such activities and those costs of an indirect nature necessary to support
Ihem. Ifrecoverabie VAT is charged as a cost against the activity for whlch the expenditure
was incurred.
lfj Tanglble fixed a88et8
Tangible fixed assets ar8 initially ff*asured al cost and subsequently MeasU￿d al cost or
valuation, net of depreciation and any impairment issues.
Depwlation Is recognlsed so as to wrlte off the cogtor valLtation of8ssets1888 thelr residual values
over their useful lives on the following bases..
Flxturos and fittlngs
Compul8r8
20% straight line
20% stralght Ilne
The gain or loss on th8 disposal of an asset Is dete￿nined a5 the difference be￿een the sale
proceeds and the carrying value of the asset, and It 18 reco9ni5ed in net incomellexpenditure) for
the year.
{9) Imp•lrmont of flxod •••g1•
Al each reporting end dale. the Charity reviews the carrying amounts of its tangible and Intanglble
assets lo detemiine whether Ihere is any indication that those assets have suffefed ars imp8lrment
loss. If any such indication exists, the recoverable amount of the a58et is esllmated In order to
detenmine the exlenl of the impaimient (if any).
Ihl Sto¢k•
Sto¢k$ a￿ staled at the lower of co$1 and estimat&d selling prices less costs lo complete and sell.
Cost ¢ompri$es direct materials and, where applicabl&, direct labour costs and those overheads
that have been incurred in bringing the stocks to their present I￿atIon and condition. Items held
for di$lrSbullon al no or nominal consideration are measured the lower of replacement cost and
st.
11) Cash and cash •qulval8nts
Cash and cash equivalents inciude cash in hand, deposllg h•ld at call wllh banks, other short-term
Ilquld Inve$lments with origln81 maturitie8 of three months or le88, and bank overdrnfts. Bank
overdrafts are shown wllhin borrowings In current liabilitses.
} Flnanclal Instrumonts
The charity ha5 elected to apply the provisions of Sectlon 11 '8a$lc Flnanclal Instrument8" and
Sectlon 12'0ther Financial Instruments Issu&$' of FRS102 to all of Its flnanclal instrument8.
Financlal in8trum8nls are recojnlsed In the charity's balance 5he8t when the charity becomes
paty to the contractual provisions of the Instrument.
Financial assets and liablllties are offset, with the n8t amounts presented in the ffinancial
statements, when there is a legally enforceable right to set off th& TecognSsed amounts and there
is an intenb'on to settle on a nel basis or to realise the asset and settle the liabillty slmullaneously.
Baslc flnanclal assets
Basic financial assets, which Include debtors and cash and bank balances, are initially measured
at tiansaction price including transaction costs are subsequently carried at amortised cost using
the effective interest method unless the arrangement contributes a financing transacb'on, whefe
the transaction is measured at the present value of the future receipts discounted al a market rate
of interest. Finana81 assets classified as receivable within one year are not amrtised.
11

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY {NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
Baslc flnanel81118bllltlos
Basic financial liabilrties, including ¢￿ditorS and bank loans are initialty recogni8ed al transaction
price unle$$ the arrangement ￿nstItuteS a financing Iransaclion, where the debt instrument Is
measured al Ihe present value of the fvtU￿ payments discounted at the market rate of interest.
Financial liabilities classified as payable within one year are nol amortised.
Debt Instruments are subsequently carrSed al arnor￿Sed cost, uslng the effects've intere8t rate
method.
Trade CTedttors are obllgation8 to pay for good8 or servlces that have beèn acqulred In the ordinary
course ofoperations from suppliers. Amounts P8yabl8 are classrfied as current liabilities if payment
is due wrthin one year or les6. If not, they are presented a8 non-current l￿bIlIties. Trade uedilor8
are rewgnised initially at transaCt￿n price and subsequently measured 8t amortlsed cost using
the effective interest method.
Derecognldon of flnanelal Ilabllltl•s
Flnanclal Ilabilllies ar& derecognised when the charlty's contractual obllgatlon$ explre or are
dlscharged or cancelied.
Crltl¢al a¢countlng 88tlmat•8 and ludgomont•
In th8 appI￿allOn of th8 charlty's accounllng pollcles, the trustees are requlred to make
ludgemenls, eslimales and assumption8 about the carrylng amount of assets and liabililles that
are not readily apparent from other soufcès. The estlmales and assoclated assumptions are based
on hlstorfcal expeAence and other factors that are Gonsidered lo be relevant. Actual results may
dlffer from these e8tlmates.
Th8 e8llmat88 and underlylng a88umptlong are reviewod on an ongolng bas18. Rov181ons to
accounting e811males are recognl8ed in the porlod In whl¢h Ihe e8llmale Is revised where the
revislon affects only that period, or in tho perlod of the revl8lon and futurè p8rlods where the
revision affects both current and future perlods.
3. Donatlons and legacl••
2025
2024
Donallons and glfts
Trusts
4,282
360
4.374
360
Charltoble actlvltlos
2025
2024
Sales wSthln charitsble aclivlties
Investments
Unrestrletod
Funds
2025
Unrn$trl￿Od
Funds
2024
Interest receivable
11
10
12

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
6. Charttable •ctlvllle$
Unre8trl¢ted
Fund4
2025
Unreatrlcied
Funds
2024
Depreciation and impairment
Resources
Opening Stock
Closing Stock
Subscription8
64
250
90
(90)
241
555
119
503
l¢JO
1901
85
717
Share of support costslsee note 7}
Share of governance costs Isee note 71
3,079
225
3,859
2,671
210
3,598
Support ¢￿ts
Support Governance
coit•
co•t•
2026
2024
Ba•1• of
allocatlon
Rent
Insurance
Bank interest & charg88
Prlnting, Postage,
Pholocopylng & SlatSonery
Sundry Expenses
Independent Examlnatlon
Fees
Leg81 and profe8slon81
1.420
300
41
1,318
1,420
300
41
1,318
1.320
300
42
1,009
100
100
90 Gov8mance
125
226
125
120 Govemance
Anatysed betsyeen Charitable
activities
225
Govemance c0818 include payfflen18 to the indep8ndent examlner8 of £10012024.. £90) for
accountancy fees.
Trustees
Non6 of the Trustees {or any per80n8 connected with them) received 8ny remunerallon or
benefits from the charity durin9 the year.
Employees
The average monthty number of employe88 during the year wa8..
2024
Number
2023
Numbor
Totsl
13

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
10. Tanglble flx•d 088et8
Cornputer8
At 1 Aprll 2024
Al 31 March 2025
593
593
D•proeiation and Impalrni•nt
At 1 April 2024
Depreclalion chargod in the year
At 31 March 2025
529
64
593
Carrylng amount
Al 31 March 2025
Al 31 March 2024
11. Sto¢k•
2026
2024
Flnlshed goods and goods for re8ale
90
12. Dabtorn
2025
2024
Other Debtors
Prepayments and arxrued In￿me
747
785
747
785
13. Credltorn
2025
2024
Accru815
14. Analys18 of net a88et8 betwe•n fund8
Unreslrl¢ted
Fund8
2025
Unre8trlcted
Funds
2024
Fund balan￿ at 31 Mar¢h rep￿Sented by..
Tangible assets
Current assetsllliabilitlesl
14

NOTES TO THE FINANCIAL STATEMENTS FOR CONTEMPORARY
CHRISTIANITY (NORTHERN IRELAND) LIMITED FOR THE YEAR ENDED 31
MARCH 2025
15. Related party tran8a¢tlon•
There wer8 no disclosable related party transactlons during the year12024'. none).
15