## Charity registration number: 100853 

The Edge 

Financial Statements 

Year ended 31*t March 2025 

## The Edge 

## Financial Statements 

## Year ended 31°t March 2025 

## Contents 

Page 


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||||||
|---|---|---|---|---|
|Officers’|Report|1|
|Independent|Examiner's|Report|2-3|
|Statement|of|Financial|Activities|4|
|Statement|of|Financial|Position|5|
|Notes to|the|Financial|Statements|6-10|

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## The Edge 

## Officers’ report 

The officers of The Edge present their report and financial statements of the charity for the year ended 31% March 2025. 

## References and administrative details 

Registered charity name: The Edge Charity registration number: 100853 Principal office: PO Box 18, Windmill Street, Ballynahinch, Co Down, BT24 8YT. 

## Officers 

Mrs Erin Nixon (Chairperson) Mr David Brown Mrs Helen Clarke Mr Ken Foster Mrs Julie Graham Mr Terry Hilland Mr Joshua Martin 

## Structure, governance and management 

The day to day operation of The Edge is carried out by the employees of the charity and in turn this is overseen by the Trustees who are drawn from Churches in and around Ballynahinch. 

The Edge exists to empower young people and the wider community to achieve their full potential spiritually, mentally, socially and physically. 

The officers’ annual report was approved on 2"? December 2025 and signed on behalf of the board of trustees by: 

. / yt 

—Hirs Erin Nixon (Chairperson) 

al sa 

## The Edge 

## Independent examiner’s report to the officers of The Edge 

| report on the financial statements for the year ended 31S March 2025 which comprises the attached Statement of Financial Activities, Statement of Financial Position and all supporting Notes to the Financial Statements. 

## Respective responsibilities of charity officers and examiner 

As the charity’s officers you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern lreland) 2008. Having satisfied myself that the charity is not subject to audit under company law, and is eligible for independent examination, it is my responsibility as Independent Examiner to: 

- e examine the accounts under section 65 of the Charities Act e follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 

- e state whether particular matters have come to my attention. 

## Basis of independent examiner’s report 

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity officers concerning any such matters. 

My role is to state whether any material matters have come to my attention giving me cause to believe: 

1. That the accounting records were not kept in accordance with section 63 of the Charities Act 

2. That the accounts do not accord with those accounting records 

## Continued: 

-2- 

## The Edge 

## Independent examiner’s report to the officers of The Edge 

## Continued: 

3. That the accounts do not comply with the accounting requirements of the Charities Act 

4. That there is further information needed for a proper understanding of the accounts to be reached. 

## Independent examiner’s statement 

| have completed my examination and have no concems in respect of the matters 1 to 4 listed above and, in respect of the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention. 


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Signed £10 frsacdy/<br>Colin McGready<br>**----- End of picture text -----**<br>


Date_12-j2- 25 

C R McGready & Co Limited Accountants 

4-3 Comber Road Ballygowan Newtownards BT23 5TN 

wis 

## The Edge 

## Statement of Financial Activities 

## Year ended 31%* March 2025 


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||||||||||
|---|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Total|Total|
|funds|funds|2025|2024|
|£|£|o|£|
|Income|
|Donations,|Gift|Aid|reclaims,|
|grants|and|funding|awards|3|87,413|8,750|96,163|89,684|
|Charitable|activities|4|1,450|-|1,450|250|
|Investment|income|189|-|189|155|
|89,052|8,750|97,802|90,089|
|Expenditure|
|Expenditure|on|charitable|
|activities|5&6|(88,624)|(8,750)|(97,374)|(82,302)|
|Surplus|/|(Deficit)|
|for the|year|428|-|428|7,787|

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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure has been derived from continuing activities. 

A= 

## The Edge 

## Statement of Financial Position as at 315t March 2025 

||Note|2025|2024|
|---|---|---|---|
|||£|£|
|Fixed assets|8|159,468|160,231|
|Current assets|9|58,719|54,297|
|Creditors: amounts falling due||||
|within oneyear|10|(6,949)|(3,718)|
|Net currentassets||51,770|50,579|
|Total net assets||211,238|210,810|
|Reserves||||
|Total reserves broughtforward||210,810|53,023|
|Premises valuation||-|150,000|
|Surplus / (Deficit) forthe year||428|7,787|
|Totalreservescarriedforward||211,238|210,810|



These financial statements were approved by the board of trustees and authorised for issue on 2" December 2025, and are signed on behalf of the board by: 

Mrs Erin Nixon (Chairperson) 

= 

The Edge 

## Notes to the Financial Statements 

## Year ended 31%t March 2025 

## 1 Statement of compliance 

These accounts have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland, Charities SORP (FRS 102), the 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) and the Charities Act (Northern Ireland) 2008. 

## 2 Accounting policies 

## Basis of preparation 

The financial statements have been prepared on the historical cost basis and in sterling which is the principal functional currency of the charity. 

## Going concern 

There are no material uncertainties about the charity's ability to continue. 

## Fund accounting 

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity’s purposes. 

Designated funds are unrestricted funds earmarked by the officers for a particular future project or commitment. 

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal. 

## Depreciation 

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 

Tenant improvements/Premises Equipment 

No depreciation required in current year 20% straight line 

-6- 

## The Edge 

## Notes to the Financial Statements 

## Year ended 315t March 2025 

## 3 Donations etc 

||2025|2024|
|---|---|---|
||£|£|
|Individuals<br>Churches (Unrestrictedfunds)<br>Churches(Restricted funds)<br>GiftAid reclaims<br>Grantsandfunding awards (Unrestrictedfunds)<br>Grantsandfundingawards (Restrictedfunds)|54,883<br>13,072<br>2,000<br>10,458<br>9,000<br>6,750<br>96,163|49 664<br>15,825<br>2,500<br>9,758<br>880<br>11,057<br>89,684|



## 4 Charitable activities 

||2025|2024|
|---|---|---|
||£|£|
|Rental income<br>Saleofgoods(Confectionery etc)|1,450<br>-<br>1,450|-<br>250<br>250|



a 

## The Edge 

## Notes to the Financial Statements 

## Year ended 31%t March 2025 

## 5 Expenditure on charitable activities 

||2025|2024|
|---|---|---|
||£|£|
|Rent and rates|5,238|4,583|
|Bank charges|104|109|
|Heat and light|2,570|1,994|
|Telephone and internet|614|582|
|Insurances|4,418|3,848|
|Staffcosts|58,464|47,169|
|General administration expenses|365|712|
|Professional fees|3,817|-|
|Repairs, maintenance, cleaning and sundry equipment,|||
|Activity Week, Mission Week, T:BUC, otherevents and|||
|programme costs|21,021|22,541|
|Depreciation|763|764|
||97,374|82,302|



|6|Staff costs|||
|---|---|---|---|
|||2025|2024|
|||£|£|
||Wagesand salaries (Unrestrictedfunds)|58,464|47,169|
|||58,464|47,169|



The average number of employees during the year was 2 (2024 - 2) 

No employee received employee benefits during the year (2024 - Nil) 

## 7 Trustee remuneration and expenses 

No trustees received any remuneration or reimbursement of expenses during the year (or the previous year). 

-8- 

## The Edge 

## Notes to the Financial Statements 

## Year ended 315* March 2025 

## 8 Fixed assets 

|||Tenant|||
|---|---|---|---|---|
|||Improvements|||
|||/Premises|Equipment|Total|
|||£|£|£|
||Cost||||
||At 1%April 2024|189,384|19,060|208,444|
||Additions<br>Disposals|-<br>=|-<br>-|-<br>-|
||At31**March 2025|189,384|19,060|208,444|
||Depreciation||||
||At 1* April 2024|29,916|18,297|48,213|
||Chargefortheyear|=|763|763|
||Eliminated on disposals|-|=|%|
||At31*March 2025|29,916|19,060|48,976|
||Net book value||||
||At 31%March 2025|159,468|-|159,468|
||At 31%*March 2024|159,468|763|160,231|
|9|Currentassets||||



|||2025|2024|
|---|---|---|---|
|||£|£|
|Bank||38,896|35,052|
|Debtorsand|prepayments|19,823|19,245|
|||58,719|54,297|



-9- 

## The Edge 

## Notes to the Financial Statements 

## Year ended 31**t March 2025 

## 10 Creditors: amounts falling due within one year 

||2025|2024|
|---|---|---|
||£|e|
|Accruals|4,227|3,625|
|PAYE tax and NIC|2,722|93|
||6,949|3,718|



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