JOURNEY COMMUNITY CHURCH
STATEMEKf OF FINANCIAL ACTIVITILS If4CORPORATING INCOME AND EXPENDITURE
ACCOUNT FOR THE YEAR ENDED 31st AUGU￿ 2024
Re•tricted
Fundi
F•ndy
Total
Total
2024
2024
2024
2023
Note
Dcmations rweived
Other income
412.020
14066
38387
450.907
14,066
498.065
Totsl income
426,686
38387
464.973
498.065
Rtsolr￿ expended:
Chariiabk activities
Depreciation
375.250
45.081
420J31
82,923
438.497
80.119
Tot*1 expenditure
458,173
45,081
503254
518,616
incorne/{expenditsre) before
transfers
(31.48T)
{ffj794)
(38281) (20,551)
Transfers between funds
310.913
(310.913)
Net movement in funds
279.426
(317,707)
(38,281) (20,551)
Reconaliation of funds:
Totsl funds brougbt for•v2rd
317.707
320.786
341.337
Totgl fund5 tarried forward
282505
282JOS
320,786
The Statement of fuwiciaj activities includes all gains and losses recognised in the year.
All in￿¢ and ex￿nditUre derives fr(Mn continuing activities.
The ockns ￿ F4W 12 ￿ 18 f(Ym ofthvje fmancial ststern￿
10

JOURNEY COMMUNITY CHURCH
STATEMENT OF FINANCIAL IX)SITION I BALANCE SHF.FT AS AT 31st Aucu¥f 2024
(Compally Registr*lioB Number: N1619075>
Note
2024
2023
FiIed assets
Tangible fixed Lssets
Totsl fixed •wts
641,589
641589
Current amets
Debior5
Cash at bank
Total currenl assets
10
23.856
12221
JQ077
24.904
28.602
Credltors - amounts falling due within one year
75,062
75.062
Nel currenl a￿ets1(li8bllllle5)
(17.629)
21,556
Total a55ets less current liabilities
582J15
620,033
CreditOTS - amounts falling due after one year
12
(300,1MM))
(299247)
Total net assets
13
282505
320.786
Unrestricted funds
General funds
Total unrestricted funds
Restricted funds
Total charity funds
14
282.505
282,505
3,079
3.079
317,707
320.786
14
For the fmancial year ended 31 st August 2024 the company was entitled to exemption from audit under seclion
477 of the Companies Act 2006 relating to small companie&
The members have not required the company to obtain an audit in accordance with section 476 of the Compatties
Act 2006.
The directors acknowledge their responsibilities for comptying with the rtyuirements of the Companies Act with
respect to accounting recorts and the preparation of a￿Ounts.
These fmancial staternents have been prepared in accordance with the special provisions relaling to companies
subject lo the small companies regime within Part 15 of the Companies Act 2(M)6 and with Charities SORP-
FRSIO2.
The notes pages 12 to 18 are an integrdl part of these fmancial statements.
The financial statements on pages l O to 18 were approved by th
on its I￿a]r by:
d of TnLStees on 20 June 2025 and signed
Pastsff John Ashe
Ms cath￿ine Mc
The noies ￿ wes 12 to l 8 f(ffm pfft of these finwKial s¢ai¢mfJ

JOURNF.Y COMMUNITY CHURCH
OTES TO THE FIIYANCIAL STATEMENTS FOR THE YEAR ENDED 3111 AUGusf 2024
Th¢ c{￿panY is limited by guarantee and is inclvwraial in Northern Ireland. The auuru5 of the registered
office is 3 Orchard Close, Antrim. BT412RZ. The financial statements were authorised issue by the B(*rd
on 20 June 2025.
2. Accounting ￿lI¢*t5
The principal ￿￿}UntIng policies adopte4 judgernents and key sources of estimation uncertainty in thts.
prepardlion of the financial statements are &5 follows-
B95]5 of pre￿ratIOn
The financial $￿ements have been prepared ￿ a going concern basis in accordance with Accounting and
ReFK)rting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(Charities SORP (FRS 102)). the Financial Reporting SL￿dard applicable in ihe UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
The chaTity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost and transaction value Unl￿ oiherwise ststed in ihe relevant accountin8 wlicy
n(*4s).
Preparation of aceounts on a going coneern bas
The charity generally meets its day to day working capital requirements from its annual income. The Tnjstees
have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the
charity has resources to provide a reasonable exrtttation that it can continue to tDeet its financial obligations
as they fall due the foreseeable fiiture. Therefore these financial stalements have been prepared on a going
concern basis.
Incoming roources
Donalions received comprises all ash receivable for accounting peri￿ including any related tax
recoverable under Gift Aid.
Resourtts expended
Resourtts eX￿ided are recognised in the peri(MJ in which they are incurred.
Clwitable ex￿dIt￿re comprises those costs incurred by ihe charity in the delivery of its aclivilies and servicts
to its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature nectsq- ry to support them.
Taagible Assets
The langible assets of the charity comprise of equiwnenL molor vehicles and building&
Equipment and Motry Vehicles are deprecialed at a rn¢¢ calculated to reduce it to residual value ai the eThl of
tis expected nornial life on a reducing balance basis at a rale of 21P/• annum.
The Antrim Buildings are deryecialed w a rate calculaled to reduc¢ it to residual value * the end of its k
OD a strnight line balance basis at a raie of 20•/0 per annum.
The DowiJpatrKk Buildings are depre¢iated & a rale calculate41 il ￿ resithbal value * the end of its
learyc M a slrnishi line balance t4Sig at a rate ol P/• w annurn.
12

JOIJRNEY COMMIINITY CHURCH
NOTESTO THE FINANCIAL ￿ATEmENTs FOR THE YEAR ENDED31rt AUGUST 2024(coutl••ed)
Ac¢ountinE polkkj (eontinued)
The assets. residual values and useful lives are reviewal and adjU￿ed. if appropriat< al the end of exh
reporting pffiod. The effect of any change is a¢counied for prospectively.
Tangible assets are derecognised on distM)sal or when no fuDJre economic tmefits a￿ expected. On disposaL
the difference between the new diswjsal prnceeds and the canying amount i8 recognised in the statement of
financial activities and included in -(ther o￿alIng gaIn￿{lO55¢s)-.
Cash c95h equiv4lents
Cash and cash equivalents includes cash in hand. derM)sits held at call with bank& other short-temi highly
liquid investments with original maturities of three months or less and bank overdrdftk
inancial in5truThent5
Thecharity only has ftnancial assets and financial liabilitiesof a kind that qU21tfy as b&sic financial instnrnents.
Basic financial instruments are initially recognised * transaction price and subwuently measured at their
setilement value.
Funds
Funds are classified as either unrestricted fimds. restricted or endowment fvnd& defined as follows.
Unrestricted funds are expendable at the discretion of the trusttts in furtherance of the objects of the charity.
If parts of the unrestricted funds are eamiarked at the discretion of the trusttts for a particular purpose. they
are designated as a separdte fund. This designalion has an administrative purpose only and does not legally
restrict the truslees, discretion to apply the fund.
Re5tricied funds are fund5 subject to specific TCqUiTements as lo their use which rnay be declared by the donor
or with their authority or created thr￿gh legal processes, bul slill within the wider objects of the charity.
Endowment funds are funds which have been given ￿ the Condition that the original capital surn is not
reduc￿ bui the In￿Me there from is US￿ for the PUTP)se defmed in a￿OrdanCe with the objects of the charity.
Critical 4CCOUllting judgements and estimation uncertainty
Esiima*s and judgments made in the process of preparing the financial slatements are continually evaluated
and are based on hislorical experience and other factOT4 including expecL3lions of future events thal are
believed to be reasonable under the circumstances. The Tnjstees do noi consider that the￿ are any Critical
judwents made in applying the Company's accounting ￿licieS or that there are any critical accounting
e51imales or assumption5 which may have a significant risk of causing a malerial adjustsnenl lo cwing
amounts of assets and liabilities within the next financial year.
13

JOURNEY COMMUNITY CHIIRCII
NOTES TO THE FINAIYCIAL STATEMENTS FflR THE YEAR ENDF.Djl￿ AUGuST2￿￿{e0fi*1Rued)
3. Donations received
Unrtjirkied
Funds
Restricled
Funds
Tnlal
1'otAI
2024
2024
2024
2•23
312,998
60,409
315.198
60,409
243.(K)8
54,480
Tax rrfovered on donations
Antrim & Newtownabbey BC grani
Real love ministries grant
Choic¢ housing Ireland grant
Blairs trust grant
Home catnpaign
Grant fi￿dIng
Summer Scheme
Do it for m&x
Toytsjes
Other staff suptKWt fimd
Youth weekend
Kids Mission Trip
(hhcr income
Missions, Youth & Outreach
Festival income
Course and other income
Staff support receipts
Building fi￿d
2.000
3267
3267
3,250
3391
4,176
5,117
1,787
1.083
3,291
4.176
5,117
1,787
1.083
180
lJ17
1,467
(263)
34,629
2.730
1.733
lJ17
1,467
{263)
60,196
66,918
28,()08
4,587
37.012
34,629
2.730
1.733
411620
38287
450.907
498.065
4. Other income
Unrestricted Restricted
Funds
Funds
Total
Tothl
2024
2024
2024
21Y23
Rent
Other income
14,066
14,066
14.066
14.066
14

JOURNEY COMMUNITY CHIIRCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31stAUGUST2024(continued)
S. An2tysL4 ofexpenditure
Unrestricted
Funds
Restricted
Funds
Total
Toknl
2024
2024
2024
2023
Charitable activities
Wages and salaries
Mission. Youth & Outreach
Festival costs
Donations
Prophetic conference costs
C4)ur5e costs
Running costs
Repairs & computer expenses
Travel expenses
Governance costs
Other expenses
164J67
9.171
23.188
173,538
23,188
132.818
61,810
77.542
3J60
6J08
17,246
103312
15.459
22.962
38,148
4.188
7,596
17.246
103.212
15,459
31,448
38.148
4,188
11.363
81.952
17.206
19,839
18.922
17,045
375350
82.923
45,081
420J31
81923
438.497
80.119
Depreciation
Totsl
458,173
4S081
503,254
518616
6. Taxation
The organisation is recognised as a charity fly the of applicable tsxation legislation and is therefore
not subject to taxation on its chaTilable activities.
7. Analysis ofstaff costs. trnslee remuneration and expettses and the cost of key managemenl personnel
Employees
2024
2023
Salaries and wages
173,538
131818
Total
173J3S
132,818
15

JOIIRNEY COMMIINITY C.HIIRCH
NOTES TO THE FINANCIAL STATF.MENTS FOR THE YF.AR F.NDED 31￿ AUGUST 2024(eofttfjn•ed)
The averw number of employets during the year. w&8 as follows:
21124
2023
Number
Numb¢r
Directors
Other5
12
10
are no employees in receipt of employee benefits in excess of £60.IKKI.
t￿ring the year. Mr Ashe act￿ as the Church Pastor in addition to his wsition as a tsustee. His P&slor's
emoluments from the company was £37J49 (2023: £35,587). No other directors received any remunerdtion
during the year. No trustee or a person related to a trustee had any Frsonal interest in any contract or transaction
entered into by the charity during the year.
Transfer betTveen Funds
UnTE51T1￿ fijnds are spent ￿ applied at the discTetion of the trustees to fijrther any of the charity's purposes.
Unrestricted funds may used io supplement expenditure made from restricted funds.
The Church properties were funded through specifK donations and fundraisers. and as such. werc held in a
rE5tricted fund. The tern]s of the gifiis place no requirement f(r the Charity ts) hold the properties for a specific
se on an on-gong basis. Following completion of the prot*rtie4 the Trustees consider that the tern)s of the
gifts have been meL and therefore ihe Charity is pennitted to use these &ssets an unrestricted basis for any
ctthrltsble purpose.
TaDgRble fiied assets
Buildings
Motor
Vehicles
EquipmeDt
Tot81
Cost
At beginning of the ycar
Additions
656.934
249,416
44.1 (AJ
14JIN))
289J76
(42￿)
Al end ofibe y￿r
656.934
Ikpreel*tAO•
At l*ginning of the year
awge for yew
On disFKJsals
Atendofth¢y
166.431
55JA6
IOJJ30
26th57
269.761
8L9ZJ
221,947
750
129.987
351684
Nd bcK& Val￿ •1 t*ginnin8 of the ye•f
N¢t b(M)k vllw •1 end oi ihe ye•r
41X>J03
436.495
146.086
159J89
641.589
0￿.134
4350
16

JOIIRNF.Y COMMIINITY CHIIRCH
NOTES TO THF. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st AUGusf 2024 (conlinwed)
io.
Debtors
2024
2023
Gift aid refund
Other debtOTS
21,705
2,151
21.976
2.928
230
24,904
I l. Credilors Amounts Due wiihin l Year
2024
2023
CTEditors
Other creditOTS
tJ)ans
Accrnals
17,284
1&072
5JlO
12.850
23.120
17,762
5,(K)O
29,180
$3.706
75.062
12. Creditors Amounts Due after l Year
2024
2023
299.247
299.247
The Loan is secured by way of a first rdnking legal Charge in favour of the i£nder against the property situated
and known &8 2b StraDgford Road. Downpatric
13. Analysis of Net Asqets
Unrestrieted
General
Unrestricted
Designated
Restricted
Tolal
Fixed Jssets
Curreni ass¢ts
Current liabilili¢8
CreditLYS after one year
fth.134
36.077
{53,706)
(3(M).(MM)
600.134
077
(53,706)
Net *J•ets St 31•1 A•zMI 2024
282.415
17

JOISRNEY C()MMIINITY CHIIRC.11
NOTE5 TO THE FINANCIAL STATLMENT¢i F()R TIIE YEAR ENI)ED31rf Aucu¥f2024(contlnu¢d)
l& Funds of Ib¢ Charity
At Isl
September
2023
Atjlit
Au%uJt
2024
Ine(Dmt
E¥penditur¢
Trsnsfers
Unre>tricled lundy
General fund
3.079
3.079
426.686
426.686
(458,173
(458,173
310,913
310,913
282 505
282,505
Rejtricted funds
Building
Antrirn & Newiownabbey BC grant
Real love rninistries gfdnl
Choice housing Ireland grant
Blairs trusi granl
Mission4 Youth & Ouireach
Festival incorne
aff suptth receipts
Building fund
Summer Scheme
Do it for max
Toytales
Other staff suptK)rt fund
Youth weekend
Kids Mission Trip
317.707
(317,707)
3,000
8.486
2.000
3.5(X)
1,467
(263)
2.730
,733
3,291
4.176
5.117
1.787
1.083
180
(3.011)
(8.486)
(2.(KJO)
(3.5(M)
(4.654)
3,187
263
(2.730)
{1.733)
4,059
60
664
(7,350)
(4.236)
(5,781)
(1,787)
(1,105)
(441)
22
261
317,707
38.287
(45.081)
(310,913)
Totgl funds
320.n6
461973
(503254)
282,505
Purposes of Restricted Fund5
Mission, Youth & (￿treach fund: This is a fund io ￿ used towards mission. youth and outreach expenses.
Trestival fund: This is a fund to be used towards festival costs.
Staff support fund: This is a fund io ir used towards sLgff costs.
Building fund: This was a fund to be used towards new Imjilding and repair costs. Following compknion
of these buildings. this restriction has l*en ended.
15. Related party tranSact￿nS
During the year, Mr Ashe acted as the Church Pastor in addition io his posilion as a tsustee. Trlis Pasior's
emoluments from the company was £37.349 (2023.. £35.587). No other directors received any remuneration
during the year.
l& Controlling party
t￿ring the yar Journcy Cornmunity Church was under the control of the Tru514XS (who 8Te also the
direciors).