Company registration number: N1626570
Charity registration number.. NIC101027
Rathgael Road Church of Christ
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 September 2023
Hamilton Morris Waugh
Independent Examiner
34 Dufferin Avenue
Bangor
Co Down
BT20 3AA

Rathgael Road Church of Christ
Contents
Reference and Administrative Details
Trustee's Report
2to3
Independent Examiner's Report
Statement 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 Registr8tion Number
N1626570
Registered Office
3 Morley Avenue
Conlig
Newtownards
B T23 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
Statement of trustee's responsibilities
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 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 reqtsire5 tlie 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 stste of affairs of the charitable company and of the incoming resources and application of resolirces,
including its income and expenditure, of the charitable company for that period. In preparing these financial
statements, the member is required to:
select suitable accounting policie5 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 disc105ed and explained in the financial ststements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
haritable 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 taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustee is responsible for the maintenance and integrity of the ¢orporate and financial infonnation included
on the charitabl¢ company's website. Legislation governing the preparation and dissemination of financial
statements may differ from legislation in other jurisdictions.
Disclosure of information to auditor
The member has taken steps that he ought to have taken as a member in order to make himself aware of any
relevant audit information and to establish that the charity'5 auditor is aware of that infonnation. The member
conf1m￿ that there i5 no relevant inforniation that he knows of and of which he knows the auditor is unaware.
The accounts hav¢ been prepared in accordance with the aG¢ounting policies 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
Strueture. Governance and management
The management Committee who served during the year and up to the date of this report are set out on page l.
The management Committee are appointed at the annual general meeting.
The management eommittee have assessed the major risk5 to which the Charity is exposed. and are satisfied that
systems are in place to mitigate exposure to the major risk5.
Objeetive5 and 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 ihe Church
and provide support for missionary work along with funding charity work within the local community.
Aehievementj performance and future plans
During the year the charity has raised funds through church donations which goes towards the support of a
missionary in India.
As noted in the September 2022 financial statements, the board had decided to deregister as a charitable
organisation and close down the company. After discussing the available options with the Charity Commission
for Northern Ireland. the board decided to continue to operate the charity in order to support the missionary and
local Community. The board are currently seeking new trustees.
Financial Review
The management Committee are satisfied with the financial results of the year.
The annual report was approved by the member of the charity on 17 June 2024 and signed on its behalf by..
Colin Graha
Trustee
Page 3

Rathgael Road Church of Christ
Independent Examiner's Report to the trustee of Rathgael Road Church of Christ ('the
Company,)
I report to the charity trustee on my examination of the accounts of the Company ftir the year ended 30
September 2023.
Responsibilitie5 and basis of report
As the charity's trustee of Rathgael Road Church of Christ (and also its directors for the purposes of company
law) you are responslble for the preparation of the accounts in accordance 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 aceounts as carried out under section 65 of the Charitie5 Act (Northem Ireland)
2008. In carrying out my examination I have followed the Directions given by the 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 re¢ords. 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. l ¢onfirn) 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
ofthe 2006 Act. or
2. the accounts do not accord with those records. or
3. the accounts do not comply 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 con5id¢red as part of an
independent examination; or
4. the accounts have not been prepared in acwrdance with the methods and principles of the Statement of
Recomvnended Practice for accounting and reporting by charities [appli¢able to charities preparing their
accounts in accordance with the Financial Reporting Standard appli¢abl¢ in the UK and Republic of
Ireland (FRS 102)].
I have no concerns and have come across no other matters 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.
A.￿￿&JJ￿
Adam McDowell
Independent Examiner
Chartered Certified Accountants
For and behalf of, Hamiltr>n MO￿15 Waugh
34 Dufferin Avenue
Bangor
Co Down
BT20 3AA
17 June 2024
Page 4

Rathgael Road Church of Christ
Statement of Financial Activities for the Year Ended 30 September 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrieted
funds
Total
2023
Note
Income 2nd Endowments from:
Donations and legacies
9.513
9.513
Total income
9.513
9.513
Expenditure on".
Charitable activities
(9,344)
(9,344)
Total expenditure
(9,344)
(9,344)
Net income
169
169
Net movement in funds
169
169
ReconciliAtion of funds
Totsl funds brought forward
15
15
Totsl fvnds carri¢d f0Th￿rd
io
184
Unrestricted
funds
184
Total
2022
Note
Income and Endowments from:
Donations and lega¢i¢s
10,620
10,620
Total income
10,620
10,620
ExpeDditure on:
Charitable a¢tivitics
(11,873)
(11,873)
Total expenditure
(11,873)
(11,873)
Net expenditure
(1,253)
(1,253)
Net movement in fvnds
(1,253)
(1,253)
Reconciliation of funds
Totsl funds brought forward
1.268
1,268
Totsl fvnds carried forward
io
15
15
All of the charity's activities derive from continuing operations during the above two periods.
The ￿ndS breakdown for 2022 is Show) in note 10.
The notes on pages 7 to I I forni an integral part of thes¢ financial statements.
Page 5

Rathgael Road Church of Christ
(Registration number: N1626570)
Balance Sheet as at 30 September 2023
2023
2022
Note
Current assets
Cash at bank and in hand
1.384
615
Creditors: Amounts falling due within one year
Net assets
(1.200)
(600)
184
15
Funds of the charity:
Unrestricted income funds
Unrestricted fvnds
184
15
Total funds
io
184
15
For the financial year ending 30 September 202J the charity was entitled to exemption from audit under section
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
aceordance with section 476. and
The director acknowledges his responsibilities for complying with the requirements of the Act with respe¢t
to accounting records and the preparation of accounts.
The financial statements on pages 5 to I I were approved by the board, and authorised for issue on 17 June 2024
and signed on ils behalf by..
Colin Grdham
Trustee
The notes on pages 7 to l I forni an integral part of these financial statements.
Page 6

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2023
I Ch2rity 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 f&n8n¢ial statements were authorised for issue by the trustee on 17 June 2024.
2 A¢counting policies
Summary of significant 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 prep#rAtion
Rathgael Road Church of Christ meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
acwunting policy notes.
Going concern
The trustee consider that there are no material uncertainties about the charity'5 ability to continue a5 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.
Expenditure
All expenditure is recognised once there is a legal or constru¢tiv¢ obligation to that expenditure, it is probable
settlement 15 required and the atnount can be mea5ur¢d reliably. All costs ar¢ allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs rannot 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 basi5 Qf time spent. and depreciation charges allocated on the portion of the asset's U5¢.
Other support costs are allocated based on the spread of stsff costs.
Page 7

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2023
Cliarilable uc¢ivilies
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 allocafrd directly to such activities and those costs of an
indirect nature necessary to support them.
Governance costs
These include the costs attributable to ihe charity's compliance with constitutional and statutory 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 purposes. Accordingly, Ihe
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 purpose5.
Cash and cash 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 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 settlement for at least twelve months
after the reporting date. they are presented as non-current liabilities.
Trdde creditors are recognised initially at the transa¢tion price and subsequently measured at amortised Cost
using the effective interest method.
Borrowings
Enterest-bearing borrowings are initially recorded at fair value. net of transaction costs. Interest-b¢aring
borrowings are subsequently carried at amortised ¢0st, with the difference between the proceed5, net of
transaction costs, and the amount due on reden]ption being recognised as a charge to the Statement of Financial
Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable
and similar charges.
Borrowings are classified as current liabilttie5 unless the Charity has an unconditional 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 furtherance of
the objectives of the charity.
Page 8

Rathgael Road Church of Christ
Notos to the Financial Statements for the Year Ended 30 September 2023
3 Income from donations and legacies
Unrestricted
funds
Ceneral
Total
funds
Regular giving and capital donations
9,513
9,513
Total for 2023
9,513
9,513
Total for 2022
Regular giving and capital donations
10,620
10.620
Page 9

Rathgael Road Church of Christ
Notes to the Financial Statements for the Year Ended 30 September 2023
4 Expenditure on charitable activities
Unrestricted
funds
General
Total
funds
Missionary support and benevolence
Rent and rates
Repairs and maintenance
Printing, postage and ststionary
Legal and professional fees
5,311
2.774
160
120
379
5,311
2,774
160
120
379
Total for 2023
Missionary support and benevolence
Rent and rates
Repairs and maintenance
Printing. postage and stationary
Legal and professional fees
Bank charges
8,744
6,846
3.397
22
51
827
130
8,744
6.846
3,397
22
51
827
130
Total for 2022
11,273
11,273
In addition to the expenditure analysed above. there are also governance costs of £600 (2022 £600) which
relate directly to charitable activities. See note 5 for further details.
5 Analysis of governanee and support costs
Governanee costs
Unrestricted
fund5
General
Total
funds
Examination fee
Fee paid to examiner
600
600
Total for 2023
600
600
Total for 2022
600
600
Page 10

Rathgael Road Church of Christ
Not&s to the Financial Statements for the Year Ended 30 September 2023
6 Trustee remuneration and expenses
No trustee, nor any persons connected with them, have received any r¢mun¢ration from the charlty during the
year.
7 Taxation
The charity is a registered charity and is therefore exempt from tsxation.
8 Cash and cash equivalent5
2023
2022
Cash on hand
1,384
615
9 Creditors: amounts falling due within ont year
2023
2022
Trade creditor5
1,200
600
10 Funds
Balance at 30
September
2023
Balance At I
October 2022
Incoming
resources
Resources
expended
Unrestricted funds
General
15
9,513
{9,344)
184
Balance at 30
September
2022
Bxlanee at I
October 2021
Incoming
resources
Resources
expended
Unrestricted funds
G¢n¢ral
1.268
10.620
(11.873)
15
11 Related party transactions
During the year the charity made the following related party transactions..
Mackenzie Graham
(Mackenzie Graham is the son of the organisations Trustee. Colin Graham.)
During the financial year ending 30th September 2023, the Church donated £700 toward5 the cost of vehicle for
Mackenzie Graham who lives in the US. Mackenzie acts for the Church within the US, carrying out various
religious duties. At the balan¢e Sheet date the amount du¢ tolfrom Mackenzie Graham wa5 £Nil (2022 - £Nil}.
Pagell