Company registration number: N1035896
Charity registration number- NIC100657
Radio Cracker Ballymena
(A company limited by share capital)
Annual Report and Financial Statements
for the Year Ended 30 June 2023
D. T. CARSON & Co
CHARTERED AccouwfANTS
51- 53 THOMAS STREET
BALLYMENA
CO. ANTRIM
BT43 6AZ
TEL . 028 2565 2389
FAX . 028 2565 1295
Email . info@dtcarson.com
CHARTERED
ACCOUNTANTS
IRELAND

Radio Cracker Ballymena
Contents
Reference and Administrative Details
Tru5tee5' Report
2to3
Policy on reserves
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Slatements
7t0 12

Radio Cracker Ballymena
Reference and Administrative Details
Chairman
Mr William A Mccluggage
Secretary
Mrs Iona Bailie
Charity Registration Number
NIC100657
Company Registration Number
N1035896
The charity is incorporated in Northern Ireland.
clo D T Carson & Co
51-53 Thomas Street
Ballymena
Co Antrim
BT43 6AZ
Registered Office
Principal Office
clo D T Carson & Co
51-53 Thomas Street
Ballymena
Co Antrim
BT43 6AZ
Independent Examiner
Ryan McFaul
D T Carson & Co
51 53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ
Bankers
First Trust
Ballymena
78 Wellington Street
Ballymena
Co Antrim
BT43 6AF
Page I

Radio Cracker Ballymena
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
rmancial statements of the charitable company for the year ended 30 June 2023.
Objectives and activities
Objects and aims
The object of the Charity is to promote Christian faith,particularly by radio broadcasting among members of the
Christian churches and the Greater Ballymena community.
The Charity aims to relieve povety and sickness and thereby improve ihe life conditions of life of children,
young people and the aged who are poor, sick, deprived or disabled, in the Greater Balljinena area,and in any
part of the world, especially the Third World.
It also aims to promote such charitable purposes in any part of the world and in particular by encouragtng young
people in the Greater Ballymena area to WOTk voluntarily, to assist charities working in the Third World.
Public benefit
The charity operates a public radio broadcast 'Radio Crackev. a Christmas shop and other public events to raise
money for the charitable objectives.
The trustees confimi that they have complied with the requirements of section 17 of the Charities Act 201 I to
have due regard to the public benefit guidance published by the Charity Cotnmission for England and Wales.
Financial review
Pollcy on reserves
The trustees retain sufficient funds each year to pay any licence and perforniing rights fees for the following
year.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees-
Mrs M Allen
Mr N Jordan (Resigned 23 December 2023)
Mr I Calderwood
Mrs Iona Bailie
Mr William Law
Chairn]an:
Mr William A Mccluggage (appointed I l March 2023)
Mrs lona Bailie
Secretary:
Strueture* governance and management
Nature ofgoverning documenl
The business of the Association shall be mana(Ted by the Trustees

Radio Cracker Ballyrnena
Trustees, Report
Reeruilnienl and appoinlhient of Iruslees
Trustees shall be appointed from members of th¢ Association as required by ordinary resolution or by decision
of the trustees.
Arrangementsfor selling key managepnenlpersonnel repnuneralion
No remuneration was paid to Trustees during the year.
Statement of trustees, responsibilities
The trustees (who are also the directors of Radio Cracker Ballymena for the purposes of company law) are
responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), includints
FRS 102 "The Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland" The report and
accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small
companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trust¢es must not approve the financial statements unless they are satisfied that they give a true and fair view
of the state of affairs of the charitable company and of the incoming resources and application of resources,
including its income and expenditure, of the charitable company for that period. In preparing these financial
statements, the trustees are required to:
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclos¢ with reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial sla¢¢ments
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
conipany and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial inforniation
included on the charitable company's websit¢. Legislation governing the preparation and dissemination of
financial statements may differ from legislation in other jurisdictions.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 22 January 2024 and signed on its behalf by:
Mrs Iona Bailie
Coinpany Secretary

Radio Cracker Ballymena
Independent Examiner's Report to the trustees of Radio Cracker Ballymena ('the
Company,)
I report to the charity trustees on my examination of ihe accounts of the Company for the year ended 30 June
2023.
Responsibilities and basis of report
As the charity's trustees of Radio Cracker Ballymena (and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of Radio Cracker Ballymena are not required to be audited under
COTnpany law and are eligible for Independent exaTnination, I report in resp¢ct of my exarninalion of your
charity's accounts a5 Ca￿led out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out
my examination I have followed th¢ Directions given by the Charity Commission under section 65(9}(b) of the
Charities Act.
Independent exarniner's statement
I have completed my examination. I confinn that no matters have come to my attention in connection wilh the
examination giving me cause to believe:
l. accounting records were not kept in respect of Radio Cracker Ballymena as required by section 386 of the
2006 Act. or
2. the accounts do not accord with those records. or
3. the accounts do not comply with the a¢¢ounting r¢quirements of section 396 of the 2006 Act oiher than
any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an
independent examination. or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities [applicable to charities preparing their
accounts in accordance with the Financial Reporting StaT]dard applicable in the UK and Republic of
Iieland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attenlion
should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
Ryan McFaul
D T Carson & Co
Chartered Accountants & Registered Auditors
51 53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ
22 January 2024

Radio Cracker Ballymena
Statement of Financial Activities for the Year Ended 30 June 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Total
2023
Unrestricted
Note
Income and Endowments from:
Charitable activities
Charitable activities
48.938
13.800
48,938
13,800
Total Income
62,738
62,738
Expenditure on:
Charitable activities
(64.406)
{64,406}
Total Expenditure
(64,406)
(64,406)
Net expenditure
1,668)
(1,668)
Net movement in funds
(1,668)
(1,668)
Reconciliation of funds
Total funds brought fonvard
8.268
8,268
Total funds carried fon¥ard
12
6,600
6,600
Total
2022
Unrestrieted
Note
Income and Endoivments from:
Charitable activities
Charitable activities
17,075
4,070
17,075
4,070
Total Income
21,145
21,145
Expenditure on:
Charitable activities
{23,417)
(23,417)
Total Expenditure
{23.417)
(23,417)
Net expenditure
(2.272)
(2,272)
Net movement in funds
(2,272)
(2,272)
Reconciliation of funds
Total funds brought fonvard
10,540
10,540
Total funds carried forward
12
8,268
8,268
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2020 is shown in note l O.
The notes on pages 7 to 12 fonn an integrdl part olthese financial statements.

Radio Cracker Ballymena
(Registration Dumber: N1035896)
Balance Sheet as at 30 June 2023
2023
2022
Nole
Fixed assels
Tangible assets
532
201
Current assets
Debtors
Cash at bank and in hand
io
1,679
4.389
2,668
5.399
6.068
8,067
Net assets
6,600
8,268
Funds of the charity:
UDrestricted incotne funds
Unrestricted funds
6,600
8,268
Total funds
12
6,600
8,268
For ihe financial year ending 30 June 2023 the charity was entitled to exemption from audit under section 477 of
the Companies Act 2006 relating to small companies.
Directors, responsibilities-
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance wilh the provisions relating to cornpanies subject
to the small companies regime.
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 22 January
2024 and signed on their behalf by:
Mr William A Mccluggage
Chainnan
The notes on pages 7 to 12 forni an integral part of these financial statements.

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
I Charity status
The charity is a charity limited by guarantee and consequently doe5 not have share capital. Each of the trustees
is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is..
clo D T Carson & Co
51-53 Thomas Street
Ballymena
Co Antrim
BT43 6AZ
The principal place of business is..
clo D T Carson & Co
51-53 Thomas Street
Ball)Thena
Co Antrim
B T43 6AZ
These financial statements were authorised for issue by the trustees on 22 January 2024.
2 Accounting policies
Summary of significant aecounting policies and key aeeounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting 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) (effective l January
2015) - (Chariti¢s SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic o
Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act (Northern Ireland) 2008.
Basis of preparation
Radio Cracker Ballymena meets the definition of a public benefit entity under FRS 102. Ass¢ts and liabilities
are initially recognised at historical cost or transaction value unless othenvis¢ stated in the relevant accounting
policy notes.
Going concern
Th¢ trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow statement in these financial statements.

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
Income 2nd endowments
AII iT]come is recognt5ed once the charity has entitlement to the income, it is probable that the income WRII be
received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date.
In the event that a donation is subject to conditions that require a level of performance by the charity before the
charity is ev]titled to the funds, the income is deferred and not recognised until either those conditions are fully
met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these
conditiov]s will be fulfilled in the reporting period.
Expenditure
All expenditure is recogni5ed once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate stmilar Costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central statT
Costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Other 5UPPOrt costs are allocated based on the spread of staff costs.
Charitable aclivikies
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
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.
Taxation
The charity is considered to pass the te5t5 set out in Paragraph I Schedul¢ 6 of the Finance Act 2010 and
therefore it meets the definitton of a charitable Company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost. less any subsequent accumulated
depTeciation and subsequent accumulated impairnient losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
3 Income from donations and legacies
Unrestrieted
funds
General
Total
funds
Donations and legacies.
Gift aid reclaimed
Regular giving and capital donations
4.055
44,883
4,055
44,883
Total for 2023
48.938
48.938
Total for 2022
17,075
17,075
4 Income from charitable activities
Unrestricted
funds
General
Total
2023
Total
2022
Events
Sal¢ of purchased and donated goods
825
12,975
825
12,975
4,070
13,800
13,800
4,070

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
S Expenditure on charitable gctivilies
Unrestricted
funds
General
Total
rund5
Establishment costs
Office expenses
Charitable donations
Royalties
Sundry expenses
Bank charges
Depreciation
Repairs
Goods for resale
3,654
2,895
51,021
2,360
190
435
3.654
2,895
51,021
2,360
190
435
494
2,464
893
494
2,464
893
Total for 2023
64.406
64,406
Total for 2022
23,417
23,417

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
Total
expenditure
6 Net incomin￿0Utg0lng resourc
Net outgoing resources for the year include-
2023
2022
Depreciation of fixed assets
494
402
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any other benefits from the charity during the year.
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
Furniture and
equipment
Total
Cost
At l July 2022
Additions
4,110
825
4,110
825
At 30 June 2023
4,935
4,935
Depreciation
At l July 2022
Charge for the year
3,909
494
3,909
494
At 30 June 2023
4,403
4.403
Net book value
At 30 June 2023
532
532
At 30 June 2022
201
201
Page 11

Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2023
10 Debtors
2023
2022
Prepayments
Other debtors
1,679
1,547
121
1,679
2,668
I I Cash and cash equivalents
2023
2022
Cash at bank
4,389
5,399
12 Funds
Balanee at I
July 2022
Incoming
resources
Resources
expended
Balanee at 30
June 2023
Unrestricted funds
General
8,268
62,738
(64,406)
6,600
Balance at I
July 2021
Incoming
resources
Resources
expended
Balanee at 30
June 2022
UnrestrR¢led funds
General
10,540
21,145
(23,417)
8,268