Company registration number.. N1626570
Charity registration number- NtCIO1027
Rathgael Road Church of Cl]rist
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 September 2022
Hamilton Morris Waugh
Independent Examiner
34 Duff¢rin Avenue
Bangor
Co Down
BT20 3AA

Rathgael Road Church of Christ
Contents
Reference and Administrative Detsils
Trustee's Report
2to3
Independent Examiner's Report
ststement of Financial Activities
Balance Sheet
Notes to the Financial Ststements
7t0 11

Rathgael Road Church of Christ
Reference and Administrative Details
Charity Registration Number
NIC101027
Company Registration Number
N1626570
Registered Office
3 Morley Avenue
Conlig
Newtownards
Bf23 7TR
Independent Examiner
Adam McDowell
Chartered Certified Accountant
Hamilton Morris Waugh
Independent Examiner
34 Dufferin Avenue
Bangor
Co Down
BT20 3AA
Page I

Rathgael Road Church of Christ
Trustee's Report
Trustees and officers
The trustees and officers serving during the year and Since the year end were as follows..
Trustee:
Colin Graham
Mark Seidman (resigned 6 September 2022)
Statement of trustee's responsibilitie5
The trustee (who is also the director of Rathgael Road Church of Christ for the purposes of company law) is
responsible for preparing the trustee's, report and the financial statements in accordance with applicable law and
United Kingdoni Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice), including
FRS 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland"
Company law requires ihc member to prepare financial statements for each financial year. Under Company law
the member must not approve the financial statements unless he is 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,
ncluding its income and expenditure, of the charitable company for that period. In preparing these financial
ststements. the member is required to:
select suitable accounting policies and apply them consistently.
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 th¢ financial ststements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in busine5S.
The member is 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. He is also responsible for safeguarding the assets of the charitable
company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the corporate and financial infonnation included
on the charitable company's website. Legislation governing the preparation and dissemination of fitwicial
ststements may differ from legislation in other jurisdictions.
The accounts have been prepared in accordance with the accounting policie5 set out in note I to the accounts
and comply with The Charities Act 2008.
Page 2

Rathgael Road Church of Christ
Trustee's Report
Strncture. Governance and m4nagement
The management Committee who served during the year and up to the date of iliis report are set out on page l.
The management committee are appointed at the annual general meeting.
The management committee have assessed the major risks to which the Charity is exposed, and are satisfied that
systems are in place to mitigate exposure to the major risks.
Objectives #nd Activities
The Charity's objectives are to provide support to the missionary in India and fund the upkeep and promotion of
the Rathgael Road Church of Christ. All donations received are used to finance the running costs of the Church
and provide support for missionary work along with filnding charity work within the local community.
Achievement* perforni#n¢e and future plans
During the year the charity has rréised funds through church donation5 which goes towards the support of a
missionary in India.
Due to a lack of available Trustees and lower congregation number5. the board have taken the decision to
deregister as a Charitable Organisation and to close down the Company. The remaining funds within the Charity
hav¢ been used for charitable purposes which includes the operation costs of the organi5ation and supporting the
missionary abroad.
All relevant procedures will be followed in line with Companies House and the NI Charity Commission.
Financial Review
The management Committee are Satisfied with the financial results of the year.
The annual report wa5 approved by the member of the charity on 20 September 2023 and signed on its behalf
by:
Colin Grah
Trustee
Page 3

Rathgael Road Church of Christ
Independent Examiner's Report to the trustee of Rathgael Road Church of Christ ('the
Company,)
report to the charity trustee on my examination of the accounts of th¢ Company for the year ended 30
September 2022.
Responsibilities and basis of report
As tl)¢ charity's trustee of Rathgael Road Cliurch of Christ (and also its directors for the purposes of Company
law) you are responsible for the preparation of the accounts in ae¢ordanc¢ with the requirements of the
Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that the accounts of Rathgael Road Church of Christ are not required to be audited
under Part 16 of the 2006 Act 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 ¢arying out my examination I have followed the Directions given by tli¢ Charity Commission for
Northern Ireland under section 65{9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the Charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts. and seeking explanations from you as trustees concerning any such matters.
Independent examiner's statement
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause to believe:
accounting records were not kept in respect of Rathgael Road Church of Christ as required by section 386
of the 2006 Act. or
2. the accounts do not accord with those r¢¢ords' or
3. the accounts do not ¢omply 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
4. 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 matt¢r5 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.
Adam McDowell
Independent Examiner
Chartered Certified Accountants
For and behalf of. Hamilton Morris Waugh
34 Dufferin Avenue
Bangor
Co Down
BT20 3AA
20 September 2023
Page 4

Rathgael Road Church of Christ
Statement of Financial Activities for the Year Ended 30 September 2022
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Total
2022
Note
Income and Endowments from:
Donations and legacies
10,620
10,620
Total income
10,620
10.620
Expenditure on:
Charitable a¢tivities
(11,873)
(11,873)
Total expenditure
(11,873)
(11,873)
Net expenditure
{1,253)
(1,253)
Net movement in funds
(1,253)
(1.253)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
1,268
1,268
io
15
Unrestricted
funds
15
Total
2021
Note
Income and Endowments from:
Donations and legacies
9,737
9.737
Total income
9,737
9.737
Expenditure on:
Charitable activities
(8,987)
(8,987)
Total expenditure
{8,987)
(8.987)
Net income
750
750
Net movement in funds
750
750
Reconciliation of funds
Totsl funds brought forward
518
518
Total funds ca￿]ed fonvard
io
1.268
1,268
All of the Gharity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2021 is shown in note 10.
The notes on pages 7 to I I fomi an integral part of these financial statements.
Page 5

Rathgael Road Church of Christ
(Registration number: N1626570)
Balance Sheet as at 30 September 2022
2022
2021
Note
Current assets
Cash at bank and in hand
615
2.075
Creditors: Amounts falling due within one year
Net #ssets
(600)
(807)
15
1,268
Funds of the charity:
Unrestricted ineome funds
Unrestricted funds
15
1,268
Total funds
io
15
1,268
For the financial year ending 30 September 2022 the charity was entitled to exemption from audit under sectton
477 of the Companies Act 2006 relating to small companies.
Director's responsibilities..
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with 5e¢tion 476; and
The director acknowledges his 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 I I were approved by the board. and authori5ed for issue on 20 September
2023 and signed on its behalf by..
Colin Grah
Trustee
The notes on page5 7 to I I fomi an integral part of these financial statements.
Pag¢ 6

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2022
I Charity status
The charity is limited by guarantee. incorporated in , and consequently does not have share capital. Each of the
trustee is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of
liquidation.
The address of its registered office is..
3 Morley Avenue
Conlig
Newtownards
BT23 7TR
These financial statements were authorised for issue by the trustee on 20 September 2023.
2 Accounting polieies
Summary of signifie#nt 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) (issued 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
Rhthgael Road Church of Christ meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initiaIly recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Going concern
The trustee 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 ¢anying value of assets held by the ¢harity.
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 th¢ amount of the income receivabl¢ can be measured reliably.
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 applirable
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
cost5 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.
Page 7

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2022
Cliarilable activilies
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 wst5 of an
indirect nature necessary to support them.
Governance costs
These include the costs attrlbutable to the charity's compliance with constitutionaI and ststutory requirements,
including audit. strategic management and trustee's meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax pU￿OSes. Accordingly. the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l 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.
Cash and eash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-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.
Trade creditors
Trade creditors are obligations to pay for goods or se￿IceS 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 righL at the end of the reporting period, to defer settlement of the creditor for at least twelve
montlis after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the trans¥tion price and subsequently measured at amortised cost
using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value. net of transaction Costs. Interest-bearing
borrowings are subsequently carried at amortised c05t. witli the difference between the proceeds. net of
transaction rosts, and the amount due on redemption being recognised as a charge to the Statement of Financial
Activities over the period of the relevant borrowing.
Interest expense is recognlsed on the basis of the effective interest method and is included in interest payable
and similar ¢harges.
Borrowings are Classified as current liabilities unless th¢ Charity has an un¢onditional right to defer settlement of
the liability for at least twelve months after the reporting date.
Fund strueture
Unrestricted income funds are general funds that are available for use at the trustee's discretion in furtheran¢¢ of
the objectives of the charity.
Page 8

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2022
3 Ineome from donations and legacies
Unrestricted
funds
General
Total
funds
Regular giving and capital donations
10,620
10,620
Total for 2022
10,620
10,620
Total for 2021
Regular giving and capital donations
9,737
9.737
Page 9

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2022
4 Expenditure on charitable activities
Unrestricted
funds
Genergl
Total
fun(ts
Missionary support and benevolence
Rent and rate5
Repairs and maintenance
Printing, postage and stationary
Legal and professional fees
Bank Charges
6.846
6.846
3.397
22
51
827
130
22
51
827
130
Total for 2022
Missionary support and benevolence
Rent and rates
Repairs and maintenance
Printing, postage and ststionary
Legal and professional fees
Bank charges
11,273
5,218
2,742
186
11,273
5,218
2.742
186
22
55
164
22
55
164
Total for 2021
8,387
8,387
In addition to the expenditure analysed above, there are also governance c05t5 of £600 (2021 £600) which
relate directly tt> Charitable activities. See note 5 for further details.
S Analysis of governance And support costs
Governanee costs
Unrestricted
funds
General
Total
funds
Examination fee
Fee paid to examiner
600
600
Totsl for 2022
600
600
Total for 2021
600
600
Page 10

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2022
6 Trustee remunerAtion and expenses
No trustee. nor any persons connected with them. have received any remuneration from the charity during the
year.
7 Taxation
The charity is a registered charity and is therefore excmpt from taxation.
8 Cash and eash equivalents
2022
2021
Cash on hand
Cash at bank
615
22
2.053
615
2,075
9 Creditors.. amounts falling due within one year
2022
2021
Trade creditor5
600
807
10 Funds
Balance at 30
September
2022
Balance at I
October 2021
Incoming
resources
Resources
expended
Unrestricted funds
G¢n¢ral
1,268
10.620
(11,873)
15
Balance at 30
September
2021
Balance at I
Oetobtr 2020
Incoming
resources
Resources
expended
Unrestricted funds
General
518
9,737
(8,987)
1,268
Pagell