Company registration number: N1616355
Charity registration number-. 100991
Raise the Roof (NI)
IA company limited by guarmtee)
Annual Report and Financial Statements
for the Year Ended 31 December 2024
Thomas Oliver and Associates Limited
Certified Publie A¢countant
l Moygashel Mills Park
Dun<Tannon
Co Tyron¢
BT717DH

Raise the Roof (NI)
Contents
Reference and Administrative Details
Trustees, Report
Independent Examinerfs Report
4t05
Statement of Financial Activities
Balance Sheet
Notes to the FinanciaI Statements
8t0 14

Raise the Roof (NI)
Reference and Administrative Details
Charity Registrgtion Number
100991
Company Registration Number
Nt616355
The charity is incorporated in Northern Ireland.
Dundennotte House
)0 Station Road
Glarryford
Ballymena
Co Antrim
B T44 9RA
Registered Offjce
Independent Examiner
Thomas Oliver and Associates Limited
Certified Public Aeeounlant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
Page I

Raise the Roof (ND
Trustees, Report
The Iruslees, who are directors for the purposes of Company law, present the annual report together with the
financial statements of the charitable company for the year ended J l December 2024.
Objectives and activitie5
Objectives, stralegies and oetivities
The choir has a teenage section with ages ranging from 12 to 20 years old. Even though this was a smaller group of
voices, they demonstrated impressive muscial ability, singittg more advanced aJTangements.
Since its forniation, the demograpliic of the membership of Raise the Roof has naturally evolved from yountser
children to teenagers. In this next session ive anticipate a possible extension into adult membership. Having
observed the positive impact of shared commumity through music in our younger Tnembers, we recognise that these
benefits should be available to adults who may be looking for ways to combat isolation and improve mental health.
Our work and membersliip naturally promote a sense of purpose, well being and value in our member5 since the
fruit of our efforts is life giving transfomjarion for vulnerable children and their families in Afica.
It is our hope that we as a choir community ¢an continue to be 2 Positive influence in the liv¢s of vulnerable children
from every sector of soeiety, both here and abroad. We hope to continue to reeruit new member for the fubjre
through our presentations at events and by invitation from existing members.
Public benefit
Raise the Roof INI) Gonlinues to seek lo promote, improve and maintan the appreciation of Christian choral music
within Ballymena arjd its environs, by providing children from diverse backgrounds with musical training and the
opportunity to lake part in perfomiances and other events. It promotes iiiternational liaisoiis 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.
Unfortunately due to personal circumstances the choir was ursable to perfom thi5 year.
As tnistees we are grateful to God for His leading and wisdom and to all who have conlinued to suport Raise the
Roof during this financial year.
The ¢lioir continue to seek lo provide hope and a future for vulnerable children in Africa through the PFovision of
education. Simultaneou51y the choir promotes the ivonderful benefits of being part of a positive Christian based
comminuity who celebrat¢ a love of music and singing, regardless of background or experience.
The trustees confirnj Éhal they have complied iyiih the requiremenls of section 4 (6) of the Charitie5 Act (Northern
Ireland) 2008 to have due regard to the Charity Commission for Northern Ireland's giiidan¢e on public benefit and
the public benefit requirement has infornied the activities of the charitable company.
Trustees and officers
The tNstees and officers serving during the year and since the year end were as follows..
Trustees..
Mrs Roberta Stewart
Mrs Alyson Sarah Reid
Mr Hugh Henry Reid
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Raise the Roof (NI}
Trustees, Report
Siructureg governance and managernent
Statement of trustees, responsibilities
The trustees (who are also the directors of Raise the Roof {Nl) for the purposes of company law) a￿ responsible for
preparing the trustees, report and the financial statements in accordance with appli¢able 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 in¢oming 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..
5¢1ect suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP-
make judgements and estimat¢5 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 siatement5 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 2006and Cliariti¢s Act (Nortliem Ireland) 2008. They are also responsible for safeguarding
the assets of the charitable company 2nd h¢n¢e for taking reasonable steps for th¢ prevention and detection of fraud
and other I￿egUlarl11es.
The trustees are responsible for the maintenance and integrity of the corporate and financial inforn)ation included on
the charitable ¢ompany's ivebsite. Legislation governing the preparation at)d dissemination of financial statements
may differ from legislation in other jurisdictions.
The annual report was approved by th¢ trustees of the charity on ?8 Augusi 2025 and signed on its behalf by-
MrH
Trustee
Henry Reid
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Raise the Roof (ND
Independent Examiner's Report to the trustees of Raise the Roof (Nl) ('the Company,)
I report to ihe charity trustees on my examination of the accounts of the Company for the year ended J l December
2024.
Respective responsibilities of trustees and examiner
As the charity's trustees of Raise the Roof (Nl) {and also its directors for the purpose5 of company law) yoii 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 (NI) are not required to be audited under section 65 of
Charities Act (Northern) Ireland 2008 and thal an independent exatnination is needed. It is my responsibility to'.-
examine the accounts under section 65 of the Ch￿itIeS A¢t
to follow the procedures laid doivn in the general Directions given by the Charity Commission for Northern Ireland
under section 65 {9llb} of the Charities Act
to state whether particular matters have come to my attentio
Basis of Independent Examiners, Report
I have examined your charity accounts as required under section 65 of the Charities Act and my examinalion was
carried out in accordance with the generdl Directions given by the Charity Commission for Northern Ireland under
seciion 65(9){b) of the Charities Act.
An examination included a review of the accouiiting records kept by the charity and a comparison of the aeeounts
presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and
seeking expalnations from the trustees concerning any such matters.. I confimi ihat no matters have come to my
attention in connection with the examination giving me cause to believe..
That accounting records were not kept in respect of Raise the Roof {Nl) as required by section 63 of the
Charities Act. or
2. That the accounts do not accord with those records,. or
3. That the account5 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 lobe reached.
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Raise the Roof (Nl)
Independent Examiner's Report to the trustees of Raise the Roof (ND ('the Company,)
Independent Examiner's Statement
I have completed my examination and have no concerns in respe¢t of the matter I l ) to (4) listed above and in
connections with the following directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
28 August 2025
Page 5

Raise the Roof (NI)
Statement of Financial Activities for the Year Ended 31 December 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Expenditure on:
Raising funds
(525)
(5?5)
Total expenditure
(525)
{5251
Net expenditure
1525)
{525)
Net movement in funds
1525)
(525)
Reconcili2tion of funds
Total funds brought forward
Total funds carried forward
2,168
2.168
Unrestrieted
funds
Total
2023
Note
Income and Endowments from:
Donation5 and legacies
Total income
1,086
1,086
1,086
1,086
Expenditure on:
Raising funds
(5,4001
(5,400)
Total expenditure
(5,400)
15,400)
Net expenditure
{4,314)
{4,314)
Net movement in funds
(4,314)
(4.J14)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
6,482
6,482
2,168
2,168
All of the charity's activities derive from continuing operations during ihe above two periods.
The funds breakdown for 2023 is shown in note I l.
The notes on pages 8 to 14 fomi an integral part of these financial statements.
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Raise the Roof (ND
(Registration number: N1616355)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed Assets
Tangible assets
325
324
Current assets
Cash at bank and in hand
1,799
1.844
Creditors: Amounts falling due within one year
Net eurrent assets
10
(481}
1,844
Net 055ets
1.643
2,168
Funds of the charity:
Unrestricted income funds
Unrestricted funds
1.643
2.168
Total funds
1,643
2,168
For the financial year ending 31 December 2024 the ¢harity was entilled to exemption from audit under se¢tion 477
of the Companies A¢t 2006 relating to small companies.
Dir¢rtors' 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 aCknowled￿e their responsibilitie5 for complying with the requirements of the Act with re5pccI to
accounting record5 and the preparation of accounts.
The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 28 August 20?5
and signed on their behalf by..
rHu
Trustee
Henry Reid
The notes on pages 8 to 14 fom] an integral parl of these financial stalements.
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Raise the Roof (Nl)
Notes to the Financial Statements for the Year Ended 31 December 2024
I Charity status
The ¢harity is limited by guarantee, incorporated in Northern Ireland. and consequently does not have share capital.
Each of the trustees 15 liable to eontribute an amount not exceeding £Nil towards Ihe assets of the charity in the
event of liqiiidation.
The address of its registered otTice is-
Dunderniotte House
30 Station Road
Glarryford
Ballymena
Co Antrim
B T44 91L4
These financial statements were authorised for issue by the trustees on 28 August 2025.
2 Accounting policies
Summary of signific211t accounting policies and key accounting estirnates
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. uiiless otlienvise stated.
Statement of eomplianee
The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement
of Recommended Practice (applicable to charities preparing tlieir accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102}) ligsued in October 2019) - {Charities
SORP {FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and
the Companies Act 2006.
Basis of preparation
Raise the Roof (Nl) meet5 the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
reeognised at historical cost or transaction value unless Otherwise staled in th¢ relevant accounting policy note5.
Going concern
The trustees consider that there are no material uneertainties ab(Trul 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.
Ineome 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.
Page 8

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2024
Donalions and legacies
Donation5 are recognised when the charity has been notified in witit)g of both the amount and settlement date. In
the event ihat a donation is subject to conditions that require a level of performance by the ch￿lty 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 il is probable thai these conditions will
be fijlfilled in the reporting period.
Expenditure
All expenditure is recognised once tiiere is a legal or constructive obligation to that expenditure. it is probable
settlement is required and the amount ean be measured reliably. All costs are allocated to the applieable 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 lime spent, and d¢preciation cliarges allocated on the portion of th¢ asset's use. Other support costs are
allocated based on the spread of staff costs.
Raisingfunds
These are ¢osts incurred in attracting voluntary income, the management of investments and those incurred 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 example, allocating property costs by floor areas, or per capita, staff costs by the time spent
and other costs by iheir usage.
T8xation
The charity is considered to pass the tests set out in Paraoraph I Schedule 6 of the Finance Act 201 O and therefore it
meets the definition of a eharitable 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
of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that
such income or gains are applied exclusively to charitable purpose5.
Tangible fjxed asset5
Individual fixed as5¢ts costing £150.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent ￿¢uMulated impaim]ent 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 usefijl economic life as follows:
Cash And cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other sliort-lemi highly liquid investments
that are readily convertible to a known amount of cash and are subject to &n insignificanl risk of chang¢ in value.
Pag¢ 9

Raise the Roof (ND
Notes to the Financial Statements for the Year Ended 31 December 2024
Trade ereditors
Trade Creditors are obligations to pay for goods or Services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an
unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months
after the reporting date. If there is an unconditional right to defer settlemeni for at least twelve months after the
reporting date, they are presented as non-current liabilities.
Tydde creditors are recognised initially at the transaction price and subsequently measured at amortised cost using
the effective interest method.
Fund structure
Unrestrieted income funds are general funds that are available for use at the trustees discretion in furtherdnce of ihe
objectives of the eharity.
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 instruments are classified according to the substance of the contractual arrangements
entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after
deducting all of it5 liabilities.
Recogn¢¢ion and ￿e￿￿reMe￿I
All financial ￿setS and liabilities are initially measured at transaction price (including transaction Costs), except for
th05¢ financial assets classified as at fair value through profit or loss, which are initially measured at fair value
(which is nomally the tryansaction price excluding transaction costs), unless the a￿angement conslitutes a financing
transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured
at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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 tl)e charity intends either to settle on a net basis, or
to realise the asset and settle the liability simliltaneously.
Finaneial assets are der¢¢ognised when and only when a) the contractual rights lo the cash flows from the financial
asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of
ownership of the finan¢ial asset, or c) the charity. despite having retained some, but not all, significant risks and
reward5 of ownership, has transferred control of the asset to another party.
Financial liabilities are derecogni5¢d only when the obligation specified in the contract is discharged, cancelled or
expires.
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Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2024
3 Intome from donations and legacies
Unrestricted
funds
G¢neral
Total
funds
Total for 2024
Tot81 for 2023
1,086
1,086
4 Expenditure on raising fund5
a) Costs of generating donations and legacies
Unrestricted
funds
General
Total
funds
Note
Allocated support costs
525
525
Total for 2024
525
525
Total for 2023
5,400
5,400
S Net incomingloutgoing resources
Net outgoing resources for the year include:
2024
2023
Depreciation of fixed assets
1,301
6 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 reimbursed expense5 or any other benefits from the charity during the year.
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Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2024
7 Taxation
The charity is a registered charity and 15 therefore exempt from taxation.
8 Tangible fjxed assets
Furniture and
equipment
Motor vehieles
Total
Cost
At l January 2024
8,816
i 0,000
18,816
At J l December 2024
8,816
i 0,000
18,816
Depreciation
At l January 2024
8.491
10,000
18,491
At 31 December 2024
8,491
i 0,000
18,491
Net book value
At 31 December 2024
325
325
At 31 December 2023
325
325
9 C9sh and eash equivaltnts
2024
2023
Cash at bank
1.799
1,844
10 Creditors: amounts falling due within one year
2024
Trade Creditors
Other creditors
480
481
Page 12

Raise the Roof (Nl)
Notes to the Financial Statements for the Year Ended 31 December 2024
I l Funds
Balance at 31
December
2024
Balanee at I
January 2024
Resources
expended
Unrestricted fund5
General
{5?5)
1,643
Balance at 31
December
Balance at I
January 2023
Ineoming
resources
Resourees
expended
2023
Unrestricted funds
General
6,482
1,086
(5,400)
2.168
12 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2024
Tan(Fible fixed assets
Current assets
Current liabilities
325
1,799
{481)
1,799
(481)
Total net assets
1,643
1.643
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
Page 13

Raise the Roof (NI)
Notes to the Financial Statements for the Year Ended 31 December 2024
13 Analysis of net funds
At31
December
2024
At l JanuAry
2024
Financing cash
llows
Cash at bank and in hartd
1,844
144)
1,800
Net debt
1.844
144)
1,800
At31
December
2023
At l January
2023
Financing eash
flows
Cash at bank and in hand
4,857
(3,013)
1,844
Net debt
4.857
(),Oli)
1,844
Pag¢ 14