Company registration number: NI035896 Charity registration number: NIC100657
Radio Cracker Ballymena
(A company limited by share capital)
Annual Report and Financial Statements for the Year Ended 30 June 2025
Radio Cracker Ballymena
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to3 |
| Policy on reserves | 2 |
| Independent Examiner's Report | 4 |
| Statement ofFinancial Activities | 5 |
| Balance Sheet | 6 |
| NotestotheFinancialStatements | 7to12 |
Radio Cracker Ballymena
| Reference and Administrative Details | Reference and Administrative Details |
|---|---|
| Secretary | Mrs Iona Bailie |
| Charity Registration Number | NIC100657 |
| Company Registration Number | NI035896 |
| The charity is incorporated in Northern Ireland. | |
| Registered Office | c/oD T Carson& Co |
| 51-53 Thomas Street | |
| Ballymena | |
| Co Antrim | |
| BT43 6AZ | |
| Principal Office | c/o 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 | |
| BT436AF |
Page 1
Radio Cracker Ballymena
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 30 June 2025.
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 poverty and sickness and thereby improve the life conditions of life of children, young people and the aged who are poor, sick, deprived or disabled, in the Greater Ballymena 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 encouraging young people in the Greater Ballymena area to work voluntarily, to assist charities working in the Third World.
Public benefit
The charity operates a public radio broadcast 'Radio Cracker’, a Christmas shop and other public events to raise money for the charitable objectives.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Financial review
Policy on reserves
The trustees retain sufficient funds each year to pay any licence and performing 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 I Calderwood Mrs Iona Bailie Mr William Law Mr Alistair Stewart Mr Craig Whyte
Secretary:
Mrs Iona Bailie
Structure, governance and management
Nature ofgoverning document
The business of the Association shall be managed by the Trustees
Page 2
Radio Cracker Ballymena Trustees' Report
Recruitment and appointment of trustees
Trustees shall be appointed from members of the Association as required by ordinary resolution or by decision of the trustees.
Arrangements for setting key management personnel remuneration
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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees 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:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 23 February 2026 and signed on its behalf by:
f a cyt
Mrs Iona Bailie Company Secretary
Page 3
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 the accounts of the Company for the year ended 30 June 2025.
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 company law and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 65 of the Charities Act (Northern Ireland) 2008. In carrying out my examination I have followed the Directions given by the Charity Commission under section 65(9)(b) of the Charities Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of Radio Cracker Ballymena as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other 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
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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 Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
aRyan McFaul D T Carson & Co
Chartered Accountants & Registered Auditors
51 - 53 Thomas Street Ballymena
Co. Antrim BT43 6AZ
23 February 2026
Page 4
Radio Cracker Ballymena
Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Total | |||
|---|---|---|---|
| Unrestricted | 2025 | ||
| Note | £ | £ | |
| Income and Endowments from: | |||
| Charitable activities | 3 | 41,166 | 41,166 |
| Charitable activities | 4 | 16,106 | 16,106 |
| Total Income | 57,272 | 57,272 | |
| Expenditure on: | |||
| Charitable activities | 5 | (45,662) | (45,662) |
| Total Expenditure | (45,662) | (45,662) | |
| Net income | 11,610 | 11,610 | |
| Netmovement in funds | 11,610 | 11,610 | |
| Reconciliation of funds | |||
| Total funds brought forward | 10,210 | 10,210 | |
| Total funds carried forward | 12 | 21,820 | 21,820 |
| Total | |||
| Unrestricted | 2024 | ||
| Note | £ | £ | |
| Income and Endowments from: | |||
| Charitable activities | 3 | 26,972 | 26,972 |
| Charitable activities | 4 | 28,438 | 28,438 |
| Total Income | 55,410 | 55,410 | |
| Expenditure on: | |||
| Charitable activities | 5 | (51,800) | (51,800) |
| Total Expenditure | (51,800) | (51,800) | |
| Net income | 3,610 | 3,610 | |
| Netmovement in funds | 3,610 | 3,610 | |
| Reconciliation of funds | |||
| Total funds brought forward | 6,600 | 6,600 | |
| Totalfundscarriedforward | 12 | 10,210 | 10,210 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 10.
The notes on pages 7 to 12 form an integral part of these financial statements. Page 5
Radio Cracker Ballymena
(Registration number: NI035896) Balance Sheet as at 30 June 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 9 | 3,530 | 2,131 |
| Current assets | |||
| Debtors | 10 | 1,792 | 1,729 |
| Cash atbank and in hand | 11 | 16,498 | 6,350 |
| 18,290 | 8,079 | ||
| Net assets | 21,820 | 10,210 | |
| Funds of the charity: | |||
| Unrestricted income funds | |||
| Unrestricted funds | 21,820 | 10,210 | |
| Totalfunds | 12 | 21,820 | 10,210 |
For the financial year ending 30 June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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¢ 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
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 5 to 12 were approved by the trustees, and authorised for issue on 23 February 2026 and signed on their behalf by:
Mr Craig Whyte Trustee
The notes on pages 7 to 12 form an integral part of these financial statements. Page 6
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
1 Charity status The charity is a charity limited by guarantee and consequently does 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: c/o D T Carson & Co 51-53 Thomas Street Ballymena Co Antrim BT43 6AZ The principal place of business is: c/o D T Carson & Co 51-53 Thomas Street Ballymena Co Antrim BT43 6AZ
These financial statements were authorised for issue by the trustees on 23 February 2026.
2 Accounting policies
Summary of significant accounting policies and key accounting 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 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of 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. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The 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 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Page 7
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will 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 entitled 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 conditions will be fulfilled in the reporting period.
Expenditure
All expenditure is recognised 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 similar 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 staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
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 tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition 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 11 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 depreciation and subsequent accumulated impairment 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.
Page 8
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
3 Income from donations and legacies
| Unrestricted | ||||
|---|---|---|---|---|
| funds | Total | |||
| General | funds | |||
| £ | £ | |||
| Donations and legacies; | ||||
| Gift aid reclaimed | 4,469 | 4,469 | ||
| Regular giving and capital donations | 36,697 | 36,697 | ||
| Total for 2025 | 41,166 | 41,166 | ||
| Total for 2024 | 26,972 | 26,972 | ||
| 4 | Income from charitable activities | |||
| Unrestricted | ||||
| funds | Total | Total | ||
| General | 2025 | 2024 | ||
| £ | £ | £ | ||
| Events | 2,025 | 2,025 | 4,407 | |
| Sale of purchased and donated goods | 14,081 | 14,081 | 22,433 | |
| Rates refund | - | - | 1,598 | |
| 16,106 | 16,106 | 28,438 |
Page 9
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
5 Expenditure on charitable activities
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| General | funds | |
| £ | £ | |
| Establishment costs | 1,803 | 1,803 |
| Office expenses | 815 | 815 |
| Charitable donations | 34,178 | 34,178 |
| Royalties | 4,431 | 4,431 |
| Sundry expenses | 1,186 | 1,186 |
| Bank charges | 341 | 341 |
| Depreciation | 962 | 962 |
| Repairs | 166 | 166 |
| Goods for resale | 1,780 | 1,780 |
| Total for2025 | 45,662 | 45,662 |
| Totalfor2024 | 51,800 | 51,800 |
Page 10
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
| 6 | Net incoming/outgoing resources |
|---|---|
| Net | incomingresourcesfortheyearinclude: |
Depreciation of fixed assets
| Total | ||
|---|---|---|
| expenditure | ||
| £ | ||
| 2025 | 2024 | |
| £ | £ | |
| 962 | 726 |
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
| 9 Tangible fixed assets |
||
|---|---|---|
| Furniture and | ||
| equipment | Total | |
| £ | £ | |
| Cost | ||
| At 1 July 2024 | 7,260 | 7,260 |
| Additions | 2,361 | 2,361 |
| At 30 June 2025 | 9,621 | 9,621 |
| Depreciation | ||
| At 1 July 2024 | 5,129 | 5,129 |
| Charge for the year | 962 | 962 |
| At 30 June 2025 | 6,091 | 6,091 |
| Net book value | ||
| At 30 June 2025 | 3,530 | 3,530 |
| At30June2024 | 2,131 | 2,131 |
Page 11
Radio Cracker Ballymena
Notes to the Financial Statements for the Year Ended 30 June 2025
10 Debtors
==> picture [451 x 304] intentionally omitted <==
----- Start of picture text -----
2025 2024
£ £
Prepayments 1,792 1,729
11 Cash and cash equivalents
2025 2024
£ £
Cash at bank 16,498 6,350
12 Funds
Balance at 1 Incoming Resources Balance at 30
July 2024 resources expended June 2025
£ £ £ £
Unrestricted funds
General 10,210 57,272 (45,662) 21,820
Balance at 1 Incoming Resources Balance at 30
July 2023 resources expended June 2024
£ £ £ £
Unrestricted funds
General 6,600 55,410 (51,800) 10,210
----- End of picture text -----
Page 12