Company registration number: N1616355
Charity registration number". 100991
Raise the Roof (NI)
{A ¢ompany limited by guarantee)
AJ￿￿al Report and Financial Statements
for the Year Ended 31 December 2022
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH

Raise the Roof (NI)
Contents
Reference and Athninistrative Details
Trustees, Report
2to3
Independent Examin&s Rep)rt
4t05
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t013

Raise the Roof (NI)
Reference and Administrative Details
Charity Registration Number
100991
Company Registration Number
N1616355
The cP￿rity is incorporated in Northern Ireland.
Dundern]otte House
30 Station Road
Glarryford
Ballymena
Co kntrim
B T44 9RA
ReEi$t¢red Office
Independent Examiner
Thomas Oliver and Associate5 Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tymne
BT717DH
Page I

Raise the Roof (NI)
Trustees, Report
The trustees. who are directors for the purposes of company law, present the annua] report together with the
financial statements of the Gharilable company for the Y￿ ended 31 December 2022.
Objectives and activities
Objectives. Jtralegies and actlvtii
Since Covid the choir membership continued with the teenage section only, ranging in age from 12 to 20 years.
Even though this is a smaller group of voices, they have demonstrated impressive musical ability, singing more
advanced arrangements. They have perforned at various events locally and fiffther afield. aIways to much
acclaim. In 2022 the choir were able to rdise £ 8.500 towdrds their ongoing project to build a school in mala￿￿.
This is a considerable achievement which has paid great dividends towards building the confidence and self
esteem of th¢se young people, many of Mthom have suffered mentslly duTing the isolation of the pandemic.
It is our hope that we &8 a choir community can continue to be a positive infiuence in the lives of vulnerable
children from ¢v¢ry sector of society. both here and abroad. We hope to continue to Tecruit new members
through our presentstions at concerts and by invilation from existing members.
Public benef
Raise the Roof (Nt) continues to seek to prornote, improve and tnaintan the appreciation of Childr￿'S Clll75tian
chora] music within Ballymena and its environs. by providing children from diverse backgrounds with musical
training and the opportunity to take part in perforniances and other events. It prornotes intemational liaisolls
with vistTng choirs, and hopes to advanc¢ education and foster a Christian ethos by fimding the building and
equipping of schooLs for vunerdble children in Africa.
Raise the Roof continued to meet each week for rehearsaIs and this has proved a very positive exp¢rienc¢ for
our teenagers, building community and growing in a sense of shared achievement as they seek to help
vulnerable children in Afric&
As trustees we are gratefvl to God for His continued faithfulness which has aIlowed us to wntinue to develop
the membership of the thoir to raise fund5 to help build a school in Malawi.
The choir continue to seek to provide hope and a future for vulnerable children in Africa through the provision
of education. Simultaneously the choir Proll￿tes the wonderful ben¢fits of being pth of a positiv¢ CFwi5tiaTh
b&sed comminuity who celebrate a love of music and singRng. regardless of backwund QT experience.
The trustees confirni that they have complied with the requirements of section 4 (6) of the Charities Act
(Northern Ireland) 2008 to have due regard to the Charity Commission for Northern Ireland's guidance on public
benefit and the public benefit requirementlsas infonned the activities of the oharitable company.
Trnstees officer5
The trustees and ofTicer5 serving during th¢ year and since the year end We￿ as follows:
Trustees:
Mrs Roberta Stewart (appointed 9 Febnwy 2022)
MTS Alyson Sarah Reid
Mr Hugh Henry Reid
Page 2

Raise the Roof (ND
Trustees, Report
Strncturej governan¢e and DJ*llagemeDt
Statement of tru$tee5' respoD5ibilities
The I￿SteeS are also the directors of Raise the Roof CNI) for the purposes of cOrnp￿y law) are responsible
for preparing the trnstees, report and the finaTh¢ial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Genera]ly Accepted Accountlng Practice). includin8 FRS
102 "The Financial RerK)rtiDg Stsndard applicable in the UK and Republic of Ireland..
Company law requires the trustees to prepare fmancial statements for ea¢h financial year. Under company law
the trustees must not approve the fu]ancial statement5 unles5 they are satisfied that they give a true and fair view
of the state of affairs of the charitable company and of the incorning resources ond application of r¢50urces,
including its inci)me and expenditure. of the charitsble company for that period. In Preparing these financial
statements, the tru5tee5 are required to..
selert suitsble accounting policies and apply them consistentEy'
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 disc105ed and explained ill the fmancial 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 trustee5 are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any time the fmancial position of the charitable company and enable them to ensure that the finanrial statements
mply with the Companies A¢t 2006and Charities Act (Northern Ireland) 2008. They are also responsible for
safeguarding the assets of the ch3ritsbl¢ company and bence for tsking reasonable steps for the prevention and
detection of fraud and other irregularities.
The tN5tees are res]x)nsible for the maintenance and integrity of the c4)rpordte and financia] inforniation
included on the charitable company's website. Legislation governing the preparation and dissemination of
financial statements tuay differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 21 September 2023 and s]￿ed on its behalf by:
Henry Reid
Trustee
Page 3

Raise the Roof (NI)
Independent Examiner's Report to the trustees of Raise the Roof (M) ('the Compally,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31
December 2022.
Respective responsibilitses of trustees and examiner
As the charity's trustees of Raise the Roof (Nl) (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 Charities Act
(Northern Ireland) 2008.
Having satisfied myself that the accounts of Raise the Roof (Nl) are not required to be audited undff section 65
of Charities Act (NortheTn) Ireland 2008 and that an independent wMi￿tion is needed. It is my reswjnsibility
- examine the accounts under section 65 of the Charities Act
- to follow the procedures laid down in the general Directions given by the Cl)arity Commission for Northern
Ireland under section 65 (9)(b) of the Clwities Act
- to state whether particular matters have come to my attention
Basis ofIndependent Exxminers, Report
I have examined your charity acwunts as required under section 65 of the Charities Act and my examination
was carried out in accordance with the geneTai Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act.
exajnination included a review of the accounting records kept by the charity and a compari50n of the
a¢count5 presented with those record5. It also included consideration of any unusuat items or disclosures in the
accounts. and seeking expalnations from the trustees concerning any such matters.. I confurn that no matters
have ￿me to my attention iti connection with the examination giving me cause to believe:
l. That accounttn8 r¢cords were not kept in respect of Raise the Roof (NI) as required by section 63 of the
Charities knL' or
2. That the accounts do not awrd with those records. or
3. That the accounts do not ￿)mplY wtth the accounting requirements of th¢ Charities Act.
4. Tbat ther¢ is fi￿ther inforniation needed for a proper understanding of the accounts tobe reathed.
Pag¢ 4

Raise the Roof (ND
Independent Examiner's Report to the trustees of Raise the Roof ('the Company,)
IndependeDt Examiner's Statement
I have completed my examination and have no concerns in respect of the matter (l) to (4) listed above and in
conne¢tion5 wÉth the following directions of the Charity Commission for Northern Irelan￿ I have found no
mattets that require drawing to your attention
ver and Associates Limited
Certified Publie Accountant
l Moygash¢l Mi115 Park
Dungannon
Co Tyrone
BT717DH
21 September 2023
Page 5

Raise the Roof (M)
Ststement of Financial Activities for the Year Ended 31 December 2022
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrictsd
Totsl
2022
Note
Income and Endowments from:
Donations and legacies
Other trading activities
Total income
8,764
4.393
8,764
4,393
13,157
13.157
Expenditure on:
Raising funds
(14.837)
(14,837)
Total expenditure
14,83
(14,837
Net expenditure
1,680
(1.680)
Net rnovement in funds
(l.680)
(1,680)
Recon¢iliatioD of funds
Total funds brought forward
8.162
8.162
Total funds caTTied forward
li
6,482
UDrestricted
6,482
Total
2021
Note
Income and Endowments from:
Donations and legacies
3232
3,232
Total income
3,232
Expenditure on:
Raising fi￿dS
7,912)
(7,912)
Total expenditure
(7,912)
(7,912)
Net expenditure
4,680
(4.680)
Net movement in funds
(4.680)
(4,680)
Reconcilixtion offvnds
Total funds brought forward
12.842
12,842
Total fimds carried forward
li
8,162
8,162
All of the charity'5 activities derive from continuing operations during the above two period5.
The fi￿dS breakdown for 2021 is shown in note I l.
The notes on pages 8 to 13 forn an integral part of these fllwicial statements.
Page 6

Raise the Roof (M)
(Registration number: N1616355)
Balance Sheet as at 31 December 2022
2022
2021
Note
Fiied assets
Tangible assets
1,625
4,618
Current assets
Cash at bank in Iwid
io
4,857
3,544
Net assets
6,482
8.162
Funds oftbe charity:
Unrestri¢ted imcome funds
UnTestricted fi]nds
6,482
8,162
Total fund$
6,482
8,162
For the financial y¢aT ending 31 December 2022 the Gharity was entitled to exernption from audit under section
477 of the Companie5 Art 2006 relating to small companies.
Directors, responsibilities:
The members have not r4uired 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 ac¢ovnting records and the preparation of accounts.
The fjnancial statements on pages 6 to 13 were approved by the trustee5, and authorised for Issue on 21
September 2023 and signed on their behalf by:
gh Henry Reid
Trustee
The notes on pages 8 to 13 fonn an integral part of these financia] statements.
Page 7

Raise the Roof (ND
Notes to the Financial Stateffjeuts for the Year Ended 31 December 2022
I Cbarity statu5
The charity is limited by guarantee, incorporated in Northern Irelan￿ 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..
Dunderniotte House
30 Station Road
Glarryford
Ballymena
Co Antrim
BT44 9RA
These fmancial statements were authorised for issue by the trustees on 21 September 2023.
2 Accounting policies
Summ4ry ofsignifjcant actounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have b¢en consistently applied to all the years presented. unless otherwise stated.
Ststement of comp]iAnee
The financial statements have been prepared in acwrdance with Acc4)unting aDd Reporting by Charities:
Statement of Recommended Practtce (applicable to charitie5 preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019)
- (Charitieg SORP (FRS 102)). the Finan¢iai Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) and the Companies Act 2006.
Basi5 of preparation
Raise the Roof (Nl) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical c05t or transaction valu¢ unless otherwise statsd in the relevant accounting
licy notes.
Going concern
The trustee5 Gonsider that there are no material uncertainti¢s about the charity's ability to continue as a going
oncern nor any significant areas of uncertainty that affect tbe carrying value of assets held by the chatity.
Income and endovnnents
All income is rew￿lsed once the charity Iw entitlement to the incom4 it is probable that the income will be
received and tbe arnount of the income receivable can be me&%ured reliably.
Page 8

Raise the Roof
Notes to the Financial Statements for tbe Year Ended 31 December 2022
Donalions ond legades
Donations are recognised when the charity has been notified in WTiting of both the amount and settlement date.
In the event that a donation is subject to conditions that r4uire a level of perfotmance by the charity before th¢
ch3rity is entitIed to the fimds, the income is defeTr¢d and not recognised until either those condttions are fjjlly
mel or the ￿lfilment of those conditions is wholly within the control of the charity and it is probable that these
conditions will be fiLlfilled in the reporting period.
Expendithre
All expenditure is rew￿lSed once there is a legal or constructive obligation to that expenditttre, it is probable
settlement is ￿quired and the amount can be measured reliably. All costs are aIlocated 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 reSou￿¢s. with central staff
costs allocated on the basis of time spm¢ and depreciation charges allocated on the portion of the asset's use.
Other support costs are allwated based on the spread of staff costs.
Ratsingfyn•ts
These are costs in¢u￿¢d in attracting voluntary income. the management of investments and those incurred in
trading artivities that raise fi￿ds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
ith the use of resourGe5, for example. allocating propety costs by floor areas. or per capit4 Staff costs by the
time Spent and other costs by their usage.
Taxatio
The charity is considered tri p&8s the tests Set out in PaTagraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK CO￿0[ation tsx purposes. Accordingly, the
charity is potentially exempt frorn laxation in respect of income or capital gains Teceived within categoTies
covered by Chapter 3 Part I l of the Corporation T&Y Ath 2010 or Section 256 of the T￿atiOn of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
TangSble fixed a55ets
Indtvidual f]xed ￿Sets costing £0.00 or more arc initially recorded at rosl less any sub5¢qu¢nt accumulated
depreciation and subsequent accumulated impairrnent losses.
Depreci8tlon and amortisatlon
Depreciation 15 provided on tangible fixed assets so 8S to N4Tite off the cost or valuation, less any estimat
residual value. over their expected usefill economic life as follows:
Cash YdDd cash equivalents
C&sh and ¢a5h equivaIents wmpri5e cash on hand and call dep051ts, and other short-tenn highly liquid
investments that are readily convertible to a known amount of cash and Subject to an insignifi¢8nt risk of
change in value.
Fund structure
Unrestricted incorne funds are general funds that are available for use at the tr￿tr¢s discretion in fllrth¢ran￿ of
the objedives of the charity.
Page 9

Raise the Roof (I¥D
Notes to the Financial Statements for the Year Ended 31 December 2022
Financial instruments
Classificalion
Financial assets and financial liabilities are recognised when the charity becomes a party kn the contractual
provisions of the instsiunent.
FinanciaI liabilities and equity instruments are classified according to the substance of the contraclual
arrangements entered into. An equity instrLllnent is any wntract that evidences a residual interest in the assets of
the charity after deducting all of its liabiltties.
Recognition and measurement
All fmancial assets and liabilities are initially measured at transaction priG¢ (including transaction c03ts), except
for those financial &gsets classified as at fair value througb profit or loss, which are initially measured at fair
value {which is nonnally the transaction price excluding transaction costs). un]es5 the arrangement constitut&s
financing transaction. If an arrangement constitutes a f￿ancIng tran8aCtiO￿ the financial asset or financial
liability is measured at the present vatue of the future payments discounted at a market rate of interest for a
similar debt instnunent.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there
exists a legally enforceable rigllt to set off the recognised amounts and the charity intends either to settle on a
net b&8is, or to realise the asset and settle the liability simultaneously.
FiDanci81 as5¢ts are derecognised when and only when a) the contractual rights to the cash flow5 from the
financi81 asset expir¢ or are settled b) the charity transfers to another paty substantially all of th¢ risks and
rewards of O￿nerShip of the financial &sseL or c) the charity, despite having retained some, but not ￿1.
si￿tfICant risks and rewdrds of owiership, b&8 transfe￿ed wntrol of the ￿Set to another party.
Financial liabilities are derecognised only when th¢ obligation specified in the contract is dischargel c￿Celled
or expires.
3 Income from doDAtions and legacies
Unrestrieted
nds
G¢Der41
Totsl
fullds
Donations and legacies.
Donations from individuals
8,764
8.764
Totsl for 2022
8.764
8,764
Total for 2021
3,232
3.232
Page 10

Raise the Roof (ND
Notes to the Financial Statements for the Year Ended 31 December 2022
4 Income from other tradlnE artivitie5
Uttrestricted
funds
Gener41
Total
funds
Events income.
Other events income
4,393
4,393
Total for 2022
4,393
4,393
S Eipenditure on raising fuDds
a) Costs of generating donations and leEaeies
Unr¢strithd
fimd5
General
Totsl
nds
Note
Depreciatio￿ amortisation and other simtlar wsts
Allocatrd support costs
3,303
11.534
3,303
11,534
Total for 2022
14,837
14,837
Total for 2021
7,912
7,912
Total
costs
6 Net iDcomingloutgolng re50urce5
Net outgoing r¢sources for the year include:
2022
2021
Depreciation of fixed &ssets
3,303
3,701
7 Trustees remuneration #nd expenses
No trustees, nor any persons connected with them, have received any reMun￿atiOn from the charity during the
No truste¢s have received any reimbursed expenses or any other benefits from the ch￿lty during the year.
Page 11

Raise the Roof (Nt)
Notes to the Financial Statements for the Year Ended 31 December 2022
8 Taxation
The charity is a registered charity and is therefore ¢xempt from taxation.
9 Tangible fixed assets
Furnitsre and
equipment
Motor vehicles
Total
Cost
At l January 2022
Additions
8.505
310
10.000
18,505
310
At 31 December 2022
8,815
10.000
18,815
Depreciation
At l January 2022
Chatge for the year
5,427
1.763
8.460
1,540
13,887
3,303
At 31 December 2022
7,190
10,000
17,190
Net book value
At 31 December 2022
1,625
1,625
At 31 December 2021
3,078
1,540
4,618
10 C95h and cash equivalents
2022
2021
Cash at bank
4,857
3,544
11 Funds
Balance at 31
Deeember
2022
Balance at I
January 2022
Incoming
resources
Rejources
expended
Unrestricted fund5
8,162
13.157
14,837
6,482
Balance at 31
December
Balance at I
January 2021
IDcoming
resourc¢5
Resource5
expended
2021
Unrestricted fund5
12,842
3,232
(7,912)
8,162
Page 12

Raise the Roof (ThT)
Notes to the Financial Statements for the Year Ended 31 December 2022
12 kn4lysis of net assets between fun
Unrestricted
fullds
General
Total fuDds at
31 December
2022
Tangible fixed wets
Current assets
1.625
4.857
1,625
4.857
Total net assets
6,482
6,482
Unrestricted
funds
General
Total funds at
31 Detember
2021
Tangible fixed assets
Cu￿ent assets
4.618
3,544
4,618
3,544
Total net assets
8,162
8,162
13 Analysis of net fund5
At31
December
At l January Finatt¢ing cash
2022
flow5
2022
Cash at bank and in hand
3,544
1,313
4.857
Net debt
3.544
1.313
4,857
At31
Detember
2021
At l January Financing cash
2021
flows
Cash at bank and Èn hand
4,522
(978
3,544
Net debt
4.522
(978)
3.544
Pag¢ 13