Companv registration number= N1616355
Charity registration number.. 100991
Raise the Roof (NI)
{A company limited by gLkarantee)
Annual Report and Financial Statements
for the Year Ended 31 December 2023
Thomas Oliver and Associates Limited
C¢rtifi¢d Public Accounlanl
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH

Raise the Roof (ND
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
5t06
Statement of Financial Activities
Balan¢e Sheet
Notes to the Financial Ststements
9t014

Raise the Roof (NI)
Reference and Administrative Details
Charity Registration Number
100991
Company Registration Number
N1616355
The charity 15 incorporated in Northern Ireland.
Dundermotte House
30 Station Road
Glaryford
Ballymena
Co Antrim
B T44 9RA
Registered Office
Independent Examiner
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co T￿One
BT717DH
Page I

Raise the Roof (NI)
Trustees, Report
The trustees. who are directors for the purposes of company law, present the annual ￿port together with the
financial statements of the charitable company for the year ended 31 December 202).
Objeetives and Activities
Objectives, stralegies and activities
Since Covid the choir continued with the teenage section only, ranging in age from 12 to 20 years old. Even though
this wa5 a smaller group of voices, they demonstrated impressive muscial ability. singing more advanced
arrangements. They perfornied at various events both locally and further afield, always to much acclaim
Since its formation, the demographic of the mernber5hip of Raise the Roof has naturally evolved from younger
children to teenagers. In this next session we anticipate a possible extension into adult membership. Having
observed the positive impact of shared commumity through music in our youn￿er members, we recognise that these
benefits should be available to adults who may be looking for ways to Combat isolation and improve mental healili.
Our ivork and membership naturally promote a sense of purpose. well being and value in our member5 since the
fruit of our efforts is life giving transfomation for vulnerable children and their families in Afica.
It is our hope that we as a choir community can continue to be a positive influence in the lives of vulnerable children
from every sector of society, both here and abroad. We hope to eonlinue to recruit new member for the future
through our pr¢s¢nlations at events and by invitation from existing members.
Public benefit
Raise the Roof (NI) continues to seek to promote, improve and maintan the appreciation of Christian choral music
within Ballymena and its environs, by providing children from diverse backgrounds with musical training and the
opportunity to take part in performances and otlier events. It promotes international liaison5 With visting choirs, and
hopes to advance education and foster a Christian ethos by funding the building and equipping of schools for
vunerable children in Africa.
During this past year Raise the Roof were able to donate £ 3.000 to E3 Initiative which resulted in the ¢ompletion of
our second school in Malawi. This is a considerable achievement which has paid great dividends towards building
the confidence and self-e5teem of these young people. both here and in Africa, many of whom have 5uff¢red
mentally during the isolation of the pandemic.
Following the completion of the school in Malawi, Raise the Roof ¢hoir rehearsals were paused. This has been &
time for reflection and much needed rest, in order lo take stock and prepare for the future.
We have been greatly encouraged to observe the continued devlopment of both schools in Uganda and Malawi and
to share this inspiraton with our Raise the Roof community of young people and their parents. The sense of
achievement for all that we have accomplished together still fosters our sense of community and positive shared
experience.
As trustees we are grateful to God for His leading and wisdom and to all who have continued to suport Raise the
Roof during this financial year.
The choir continue to seek to provide hope and a future for vulnerable children in Africa ihrough the provision of
education. Simultaneously the choir promotes the wonderful benefits of being part of a positive Christian based
comminuity who ¢el¢brate a love of musiG and singing, regardless of background or experience.
Page 2

Raise the Roof (NI)
Trustees, Report
The trustees confim] that they have complied with the requirements of section 416) of the Charities Act (Northern
Ireland) 2008 to have due regard to the Charity Commission for Northern Ireland's guidance on public berjefit and
the public benefit requirement has inforn)ed the activities of the charitable company.
Trustees and officers
The t￿sleeS and officers serving during the year and since the year end were ￿ follows:
Trustees..
Mrs Roberta Stewart
Mrs Alyson Sarah Reid
Mr Hugh Henry Reid
Structure, governance and management
Statement of trustee5' responsibilities
The trustees (who are also the directors of Raise the Roof INI) for the purposes of company law) are responsible for
preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdorn
Ac¢ounting 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 ye2r. 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 2nd expenditure, of the ¢haritable company for that period. In preparing these fsnanci&l statements, the
trustees are required to..
select suitable accounting policies and apply them consistenily.
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 a¢¢ounting records that can disclose with reasonable accuracy al any
time the financial posilion of the charitable company and enable theTn to ensure that the financial statements comply
with the Companies Act 2006and Charitie5 Act (Northern Ireland) 2008. They are also responsible for safeguarding
the assets of the charitable company and hence for laking reasoT]able steps for the prevention and detection of fraud
and other irregularities.
Page 3

Raise the Roof (NI)
Trustees, Report
The trustees are responsible for the maint¢nan¢e and integrity of the Corporate and financial informalion inelLided on
the charitable company's website. Legislatioii governing the preparation and disseminalion of financial stat¢in¢nts
may differ from legislation in other jurisdictions.
The annual report was approved by the trustees of the charity on 17 September 2024 and signed on its behalf by..
ugh Henry Reid
Trustee
Page 4

Raise the Roof (NI)
Independent Examiner's Report to the trustees of Raise the Roof (NI) ('the Company,)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December
2023.
Respective responsibilities of trustees and examiner
As the charity's trustees of Raise the Roof (Nl) (and also its directors for the purposes of company law) yoii are
responsible for the preparation of the accounts in accordance with the requirements of the Charities Act {Northem
Ireland) 2008.
Having satisfied myself that the accounts of Raise the Roof (Nl) are not required to be audited under section 65 of
Charities Ad (Northern) Ireland 2008 and ihat an independent examination is needed. It is my responsibility to:.
examine the accounts under se¢tion 65 of the Chariti¢s Aet
to follow the procedures laid down in the general Directions given by Ihe Charity Commission for Northern Ireland
under section 65 (9)(b) of the Charities Act
to state whether particular matters have come to my attention
Basis of Independent Examiners, Report
I 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.
An examination included a revieiv 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, aftd
seeking expalnations from the trustees conceming any such matters.. I confirni ihal no matters have come to my
attention in connection with the examination giving me cause to believe:
l. That accounting records were not kept in respect of Raise the Roof (Nt} as required by section 63 of the
Charities Act,. or
2. That th¢ accounts do not accord with those records- or
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That th¢re 15 further infornation needed for a proper understanding of t]ie accounts tobe reached.
Page 5

Raise the Roof (NI}
Independent Examiner's Report to the trustees of Raise the Roof (NI) ('the Company,)
Independent Examiner's Statement
I have completed my examination and have no concerns in respect of the matter (l) to {4) listed above and in
onnections with the following directions of the Chartty Commission for Northern Ireland, I have found no marters
that require drawing to your attention
Tho
ssociates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
17 September 2024
Page 6

Raise the Roof (NI)
Statement of Financial Activities for the Year Ended 31 December 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestricted
funds
Total
2023
Note
Income 2nd Endowments from:
Donations and legacies
1.086
1.086
Total income
1,086
1.086
Expenditure on:
Raising funds
15.4001
(5,400)
Total expenditure
(5.400)
{5,400)
Net expenditure
(4,314)
{4,314)
Net movement in funds
(4,314)
(4,314)
Reconciliation of funds
Total funds brought forward
6.482
6,482
Total funds carried forward
2.168
2.168
Total
2022
Unrestricted
fund5
Note
Dcome and Endowments from:
Donations and legacies
Other trading activities
8.764
8,764
Total income
13.157
13,157
Exp¢nditure on..
Raistng fi]nds
Total expenditure
(14,837)
(14,837)
(14,837)
(14,837)
Net expenditure
(1,680)
{1,680)
N¢t movement in funds
(1,680)
{1,680)
Reconeiliation of funds
Total funds brought forward
8,162
8.162
Total funds carried foNard
6,482
6.482
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2022 is shown in note I l.
The notes on pages 9 to 14 fom an int¢gral part of these financial statements.
Page 7

Raise the Roof (NI)
(Registration number: N1616355)
Balance Sbeet as at 31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
324
1.625
Current asset5
Cash al bank and in hand
10
1,844
4,857
Net assets
2,168
6.482
Funds of the eharity:
Unrestricted income funds
Unreslrirted fund5
2,168
6,482
Total funds
2,168
6,482
For the financial year ¢nding 31 D¢¢ember 2023 the charity was entitled to exemption from audit under 5eetion 477
of the Companies Act 2006 relaling to small companies.
Directors, responsibilities..
The member5 have not required the charity to obtain an audit of its a¢¢ounts for the year in question in
accordance with s¢¢tion 476. and
The directors acknowledge their responsibilities for ¢omplying with the requirements of the Act with respect to
counting records and the preparation of accounts.
The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 17 September
2024 and signed on their behalf by=
gh Henry Reid
Trustee
Th¢ nol¢s on pages 9 to 14 form an integral part of these financial siatements.
Page 8

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2023
I Charity status
The charity is limited by gu￿antee, incorporated in Northern Ireland, and consequently does not have share ¢apital.
Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the
event of liquidalion.
The address of its registered office 15:
Dundermotte House
30 Station Road
Glarryford
Ballymena
Co Antrim
BT44 91L4
These financial statements were authorised for issue by the trustees on 17 September 2024.
2 Accounting policies
Summary of significant aeeounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statement5 ar¢ set out below. These
policies have been consistently applied to all the years presented. unless othenvise slated.
Statemellt of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement
of Recommended Practice (applicable to charitie5 prepariiig their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in O¢tober 2019) - (Charities
SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and
the Companies Act 2006.
B9S15 of preparation
Raise the Roof {Nl} meets the definition of & public benefit entity under FRS 102. Assets and liabtliti¢s are initially
recognised at historical ¢05t 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 t]ie carrying value of assets held by the ¢harity.
Income and endowments
All income is recognised once the charity lias eTJtitlemenl to the income, it is probable that the income will be
received and the amount of the income receTvable can be measured reliably.
Page 9

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2023
Donalions and legacies
Donations are recognised when the charity has been notified in witing 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 ¢harity before the charity
is entitled to Ihe 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 15 probable thai these conditions will
be fulfilled in the reporting period.
Exp¢Dditure
All expenditure is re¢ognised once tliere 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 appli¢able expenditure
heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particiilar 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 us¢. Other support costs are
allocated based on the spread of staff costs.
RoisingfundF
These are costs incurred in attracting voluntary income, the management of investments and those Incu￿ed in
trading activities that raise funds.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with
the use of resources, for exaTnple. allocating property costs by floor areas, or per ¢apil4. stsff costs by the time spent
and other costs by their usage.
Taxation
The charity is considered to pass the test5 set out in Paragraph I Schedule 6 of the Finance Act 201 O and therefore it
meets the definition of a charitable company for UK corporation tax purpose5. Accordingly. the charity is potentially
exempi from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the Corporation Tax Act 2010 or Section 256 of the Taxalion of Chargeable Gains Act 1992. to the extent that
such income or gains are applied exclusively to charitable purposes.
Tangible fixed #sset$
Individual fixed assets cosling £150.00 or more are initially recorded at C05t, less any subsequent accumulated
depreciation and subsequent ac¢umLtlated impairnient losses.
Depreciation gnd amortisation
Depreciation is provided on tangible f￿ed assets so as to write off the cost or valuation, less any estimated residual
value, over their expected useful economic life as follows:
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other 51)ort-terni highly liquid investments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 10

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2023
Fund strueture
Unrestricted income ￿ndS are general funds that are available for use at the trustees discretion in furtherance of the
objectives of tlie charity-
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity instrument5 arc classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in ihe assets of the charity after
deducting all of its liabilities.
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for
those financial assets classified as at fair value througli profit or loss, which are initially measured at fair value
(which is nomially the transaction price excluding transaction costs). unless th¢ atTangernent constitutes a financing
transa¢tion. If an arrangement constitutes a financing transaction, the financial ass¢1 or financial liability is measured
at the present value of the future payments discounted at a market rate of interest for a similar debt in5trutnent.
Financial assets and liabilities are only offset in the statement of financial position when. and only when there exists
a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or
to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual right5 to the cash flows from the financial
asset expire or are settled, b) the charity transfers to another party 511bstantially all of the risks and rewards of
ownership of the finan¢ial asset, or ¢) the charity, despite having retained some, but not all, significant risks and
reward5 of ownership, has transferred control of the asset to another paty.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged. cancelled or
expires.
3 Income from donations and legacies
Unrestricted
funds
General
Tot81
funds
Donations and legacies;
Donations from individua15
1.086
1.086
Total for 2023
1.086
1,086
Total for 2022
8.764
8.764
Pag¢ll

Raise the Roof (ND
Notes to the Financial Statements for the Year Ended 31 December 2023
4 ID¢ome from other trading activities
Unrestrieted
funds
GenerAI
Total
fund5
Total for 2023
Total for 2022
S Expenditure on raising funds
a) Costs of generating donatlODS and legaeies
Unrestricted
funds
General
Total
funds
Note
Depreciation, amortisation and other similar costs
Allocated support costs
4,099
4,099
Total for 2023
5.400
5,400
Total for 2022
14.837
6 Iyet incomingloutgoing resources
Net outgoing resources for the year include:
2023
2022
Depreciation of fixed assets
I,iOI
3,303
7 Trustee5 remunerAtion and expenses
No trustees, nor any person5 connected with them. have re¢eived any remuneration from the charity during the year.
No trnstees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 12

Raise the Roof (ND
Notes to the Financial Statements for the Year Ended 31 December 2023
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
Furniture #nd
equipment
Motor vehicles
Total
Cost
At l January 202)
Additions
8.816
i 0,000
18,816
(i)
At 31 December 202J
8,815
i 0,000
18,81)
Depreciation
At l January 2023
Charg¢ for the year
At 31 December 2023
7,190
1,301
10,000
17.190
8,491
i 0,000
18,491
Net book value
At 31 December 2023
324
324
At 31 December 2022
1.626
1,626
10 Cash and ¢ash equivalents
2023
2022
Cash at bank
1.844
4.857
11 Fund5
Balan¢t At 31
December
2023
Balance at I
January 2023
Incoming
resource5
Resource5
expended
Unrestricted funds
General
6,482
1.086
(5,400)
2,168
Page 13

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2023
Balance at 31
December
BalAnce at I
January 2022
Incoming
resources
Resources
expended
2022
Unrestricted funds
General
8,162
13,157
(14,837)
6.482
12 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2023
Tangible fixed assets
Current assets
324
1,844
324
1,844
Total net assets
2,168
2,168
Unrestricted
funds
General
Total fund5 at
31 December
2022
Tangible fixed asset5
Current assets
1.625
4,857
1.625
4.857
Total net assets
6,482
6,482
13 Analysis of net funds
At31
December
2023
At l January
2023
FiD#ncing ¢ash
llows
Cash at bank and in hand
4,857
(3.013)
{3,013)
1,844
Net debt
4,857
1,844
At31
Deeember
At l January
2022
Financing cash
llows
2022
Cash at bank and in hand
4.857
Net debi
4.857
Page l4