Company Registration Number- N1620817 The Charity Registration Number is :_ NIC101033 Kairos Enterprises Ltd Report and Accounts 31 March 2025 Kalr•s Ent•1p￿s￿ Lt R•port •nd accounts lorth• ye•r end•d 31 March 2025 Cont•nl¥ Pi TW•le••' Annu41 It•pon Ind•p•nd*nt leport Siit*m•ht•.'. Slo'.omqlli Dt Finar.riBI ACliYiliqS Statem?nt cl ttirnanoal I¢￿￿[.•1. ijrioi Year 51b[W￿￿1.1 R*5ources a¢Ji•o iofiled r.narrty Jit lloYem¢nt Ill'undj Ilolr• lo Iht 4¢¢aunls 14-2? ¢￿￿￿nY Pty6traliDn Number- N1620b17 Trustgos. A Trnual Report forthe yethr 8nd¥d 31 Mav¢h 2025 Trvs%ee$ ipe y•ii ￿ded 31 Mwch 3D25 *tUch fhretWrfs' R•w w•d by 2(Ql rh* Tho ￿11 nani•ytiM Kaios Er&orynse* Ud ThEchpntylS¥So￿n0￿ffj byilg (W*lillQ Ent¢iprth•s. th4ffjyiS I*PSl•l¢ll In Iiéknll COMMI55￿￿ n PQonn*Tn ICCNII cwrty Nle101033. Tht ¢h4nly dq*J OPfri*èlll Nth60rtliWII. Lty•J *truct4ty olth*¢hwify OtsvtlThpva Ihtcthniyis ith m•￿Tal•4m Afliths of AisvAilitsi e5Tat4ithngint eminv rbp GoY*mry Is dliw I￿9013 8v oper*ign IIub1•*5 LIr•c￿$ c￿all1•¥ Act ?ur¢ dirtseityi uTrdW Cnwth•k 4 C4*pttryA*os'.r•titsl MLrnber-':162D8'.? Trustees. Annu81 Report for the year ended 31 March 2025 Th C￿rIg$ Ro eT34 SPT ThE 1ruJtq•b •ffioe on th• d•￿th￿ r•PQrtWaS •PFroyil wqr•.- v Dwld Henry w*n•or8￿1 IIT Pel¢r Hortry 80rt ktr• thll Mv Slvphen eirtho￿ty re- o￿lAr•o IIrP￿er H•nrye•rt I Slqgfv•n e•rthorp• KI1￿¥ Ent•rP￿S•￿ Lld C(ry?nyR*95traliM NI￿0017 Trus¢ee8' Annu•l Report lorihe year endod 31 March 2025 The maift aethilil•$ und•rt•ktn r•latlon to Ihos•purpos•¥ during th• inclp•l Aclivlll¢s The C4Ynpany wa5 ￿19￿￿&111 Incorporiied In 1994 to nolpiegv*i•t• RatPrfril¥o cenii• and thÈ SLYroffiling thswict lor Iht ben•lil OT all IILens Irre&prtti¥l DI Iholf dB$s U•Od euttuie. r•Be LY I￿191 A# we baty¢ Qver Ihg laii Iinanciil y•Ar al IhE Ark 611tr io g21 busier WQTrlh bv mmh a very Alor￿lica￿l Fn liv%s olrnani p•ople Wllliin QUT comffluNti and lurthef 4li*ld wI￿ls1 Il 13 lovety its oDAÈrve ihe PDSIIiy• IMPO￿% lh* Atk ij h4wng In its pvukle J IiyQS lh* bU1￿1e51 ￿1￿95 trom & VBrJiEal P•Tsp¢div¢ Wé InoiITiaio a plolèssi￿B1￿inl In how we fw the o•y to Jay actlyilib& aptt wimercial #5ppG%s yoi makin9 *e v49 alw8y$ kcep OJ. mi¥ryJon"To d•m&nsiiaifj th• lové ￿ God to OUT communlty. Icll•%Ytng th• •XanW• •f J•iui" as Ihe main Inai &ives wh£1 we do èwsndins ￿ r8lail aeipvilies viè*eJ I￿$ Iniiially as a rntans 10 Wplund Ihe 8CtIVlli•? an Site as wer¢ by we iéalis*d ltt•l Ihw reiail funciiQJil$ havff bicom• 8 vil￿ palt In eiiabliw io 5I0'w 14v* lo ¢ui comfftuility- ￿l￿gIrl@ u b¥*icde iiew 9r(xJp ol po￿￿le Ibtouih w gales with 50 m4W)Y rommentinq Oil Ihe v¢ry Ipec￿1 aini¢sth•Fe tlai Oxiils ai Aih MHiry eL￿10￿*t5 h4K• a snwiiig ol Go¢ E lo 4 Suppoil thlINJ v•ry dittitLIi lirn•¢ In ih•il lives u•nuifjely thid uippori 8gch Olhw vthilii doitw Paniasiic Wvk i*. Ine ¥ariOus areal ol Ih? SitQ- WQV¢ino h•lW•lling woik aclivrfiei repaiFS & mart4iTwice lofft C45flwe snoo Wo limply roi OKIAt if 11 noi Igr ihii 14ni•slic Iw4bm ol WllilYJ warkws On t￿ amif Irprn we h*d a l•%v n¢w a(*itsens lo oiK JMOP cthfje 8hoD I*￿5 whith ipflgeii INT 9f•*iiy Increa￿4 bus)n•ss ofboth ietabl Could we iii Qur Blall vol￿M•￿$ lor rh In*hi¢h Ihty hiDk cuii4rnef¥ Cornillg onio Ihe Siie Tho l*idtya¢k ￿ IK•iv• 11gTr rAK CuAtom•rs a v•iy ieguiar basis fd•i•* lo htsw muBh Ih•y w•r• ItsUehlO Dy Ihe tsr• ana Iri•p¢thip intswn by1hoi• %trved W• also have ol wrA￿lè¢T5 •1• noi CU*l¢JmèF fxir¥ who$0 deL*¢thiion hail woik leèdi INO ihe overall •¥p•n•nc• tsl ¥isilyi$to ¢ur sli•. W• are hDdinq mDri rnore 4uifrfft•rs who •ie ¢•Mm•niw on I￿•1¥ Il i* lob¢ abl• N) Io¢4iiy 9rw or9Anic vtWabl•• On ih• Iineii¢i*l Ir(￿1, vi• PAII Y•4p ¥•in ••*n i very 119nificJni In iurnoww. On th* inctrnè siae and In Oulgtyn91 rhe &xponSiyn retail aCli¥iliè* no* biought 519nilic•illly rnC¥• peDpl• IfvoLW rw gaie$ In ILryn hA* ft8u11•4 In many olihoso p•wl• $e6in9 11* b•n•riis ol Iho th for T￿1*￿1￿¥￿9 01 18rnilym•fftber$. WnilsT l) mu¢h ol ¢urwth ¢•n ￿ c4iithJ by volmt•Bri. Ihere •rè c•rtain rola* as1￿1*1•0 It#lLh CAfino IDf 14div*Ju&i ¥•ei*i rn•di thi¢h i•1￿1• ailion•l &taK t*BLKKees A walk grLwd eui Jiii Will iè¥eal • sig￿1￿1 dtvelwméni of EUSiom•fiicilill•S. Improv•manis In yoKiith8r rariiili•i *¥an5¢￿ ttt iamily And In ffjor• recert Iim4s aèvoiopThent ol ngwkit¢hen And ofiiE• I*Cili{bes As we ￿111• Inis repart wi eniy hatr• ace¢sJ tt Iniii•l dfali Iinawthi yccounts Wa •Yp•u ih¥t I￿A￿laIrY w• will i>è showing a nei d•li¢il ol Approx t15 500 Thit will be rhè Ihifa In a row1h* Will tye sbowrno o aelicil which Is an 4Fta for ctyKern HowTr.¥er Ihis ooe5 need 10 b• bal￿¢•d a0•in411￿* l•Gt ihai Illis h•8 beer. ovbi a pEriDd DI r•piO •wriSI ol ar yan16è1ion And 1vcilil￿I. ¥mith IrthilablyhaA been a miiTh drain on finHn¢es. On a rnore poiiiiv& llDt*. ft loc4 M ¢Jur ￿?$1?026 Iin4oow prOIe¢l￿nI we amitypoie thai We￿11 fe￿rn to kféi¢ly Thbj naB béen •¢hieYed by u CCthbin#iiQn ul irtreF&Aod wrnrf)VW I￿P Jnd sw. Irve&i•a Plgjueiifth l•vo15 01 v¢othabies ana • SWThlic&ni IrKresse •WPW. Troni a nwmotr ￿ Lhri&lianfundoFs. hgvfr i*cognis*d lh¢ G1gnilic•ni ImwGI Ihai Ark Is ili Iivoi ￿ Ihttlv¢ual* ano In Gott * ta ￿ commL￿11y. Jusi ol the li18hlithts for the *re as lollow5', - K•gnlWy Mwi's NIWI ¥•1 10. Ladies Craft ¢1•15es corttifw io h Yfjry a11•nd•d. Men s brè•kf45ts coNiwe - 81b￿ SIL4y yty-PS k? rn••lirtg wfrtklyrtortnwhlly. Sp￿$￿e0 W4k 10 rai$e V•iy SuC=••sful T*lligi￿ Maiiet . Hatye%i pr￿111￿￿ 10 *ht lo￿1 I￿ell ￿ryea1*￿tY1c4o. Tittinins for Fooo S¥feiy and 8 SAtgt Fonn19￿111 sesiiDn% helo IQT Krn&*eviii Special Schou* pupi16 1101 •èSJiDno hYroduGoo io prDvMk ae¢Jiiionai lor mase 51fuogling Wllh 15sue% ￿ Ih•ir Iivei - Celebrwed tyjf IO" arnivvsxry wrth a big BBO nigPrt - Alk Tuts *•6siw& I￿ kios fiom loul Durswy . Throu￿0￿ th* VÈ4r •0 many PEWe hav* Igstiliell lo thv MISSI￿ Imoaci thli the Ark have miae In t￿lT Ille lif+ ol a Io¥e¢ ane Y lITrw￿È fllNll IFK? Boaro to ow lantagti¢ iaam ol iiatt knd Itsluiii•￿ts ior 4noir*r veiy PD6iliv¢ yew at tr￿ Oo nol ndef esiirnai4 rhé impact th*1 yriuare havjng m Our tommunily antt biingrn9 peaTr io Ir￿bled Iiy•$ A Spe￿01 word ol thanki io ¥i.'hoie whuh&ptsd btytl Pi¥CliGally 4110 linwKially Iii replacing tne m¥ry Ih•l w¥rv damaged ¢Jurity Siorm Ecwyn. "8• ID¥1￿1 In hoD•. Pati•Tri In jm1eii(￿. I￿1*￿￿11 in Dr•wr 4bllv• w5ih Borm￿ Ch12 V* iMIJ K•lro¥ Ent¢rprt*es Ltd CDrnp•ny Ptysltilw,'lurnbvr. %i97)9'.7 Trustees. AnnLbal Report lor the ye¥r onded 31 Murch 202S Fin•fi¢lJl r•¥l•w Th• ¢h•AIYs Iln•n¢l•l p•<ion ai ih• •ndol th• y￿r •nd•d 31 M•￿h 2025 T￿e Iinw•al posit.,•n ol Ihe VI￿rITy * 31 M*ci2rl24¥ ai'd c= accoul*S can to $uMrn.Irss¢LIRS 'paiAhiweS for thè pr4￿ periE4 41 mfNe f-Jly li￿ ih 3Q25 2024 125 SOI1 332 Ro51llCteo R￿ernUt rufj¢l 4935 IS JS¥ T•t•l Pynd IJO A81 in•ft¢l•l r•￿¢W ollho po#ltion •1 th• rnp¢rtlny d•l•, 31 A¢•r¢h 2025. Th• IIu%i•g• c￿lId•T tho Iiweh•l porfofrnoTr e ni Ihe-hjiity tho yeJr lo b.a¥* ty•11i ¥aiiilarTfrfV Sh¢P ikl85 The told reseTr&J 41 ltye y•ii lin¢ si** ar (115 691 iori¢i year £',JO.4811 Pt)Il¢t•4 on re¥￿•5. Thu li limi1•¢ by gJatwi•• an¢ I￿retUr0 hJs no thBTe con.ial. Ai p•rt ¢1 Ihe Bysiw$ and DevElrprniix planninq ?rioii:y chaiity-.• Ic bu11d yiiesiiicLeQ Govei a51 (uiur• cos'.5. Av4ll•billty•nd •dequaey ol•ii•lx trr •a¢h olth• lunds ie$v•ci ¢1 eorh ILfvJ Kairo¥ Enl•vpris*s Ltd ffyTwyRegsL•on N16fj￿1Y rrnstees. Annual Report lor the y￿1 endod 31 March 2025 D•talls olth• Ind•pendtnt Examin•r Mi Reyfjopdi ACA Fitt9￿￿£￿8 Keamey LIO Jw eo O¢wn BT31 14E Stat•mwbt 4• to dl•clo#urn of lfilomia¢ion to Ind•p•nd•nt Exirnln•r Ilusi•e5 6iaie IhJi so lar a$ nf thts IfU•l¢e$ 41 thè lime thi* lap￿ awoved ale Aw**. ai Tntl+ Is no iÈtre¥Bnt linaiKial Inloirn)IioY ia& hy 5•¢.1IDp.418131 of tli• Coinpuiii¢8 Act bl Th* tr￿￿te0? hbve ta￿.*￿￿11 sieps iha¢ 1Thoy Cbyht IQ have 10 mako ITh0￿)5¢1￿eS awarg tst 1th4v&rrttbi?¥Kr•l rnlormat￿n •nd esiabii$h i￿t Ihe Inaép¢ndthii E4aminer i* awaie DI ih•i In1￿￿￿tiOn Stit•m*nt of th• Dlrrttorn Tru•tw' RMpM*lblllti•s Th2 CThWpli'S Irustfjos Ait ré4PQli&ibl• loi th¢ (KQPaTallDn or acco￿￿% Ill •ttQldaiice Wiin ihe iwth5 ar ifie Cofftp*Nes Aci 20Cfj I￿ Ghaiilies INono•rn lidaDdl Aci 2008. &1 •rn8nuea Ina Tttp cnaiillK IAe¢oufil* •n¢ Report¥1 R•Jul•iionJ IPlorth•in lilandi 2015 In P￿lfUl￿r. Ccnpbi)ies Act ?0￿ •rid ￿larItY I•w'•quire the etsarl tsl Tfuii•eg 10 w•we tinarrtiil M•lwDenis l* •ach inancp& ye4t which 9lyt 4 Irkne F•if Viow w ti• st•1• al &fI￿r5 ol Imfj ¢haiily as ai the I1￿￿81 ¥•ar and Ollh& *Ur￿￿S OT ¢JeliciT Qt In• Gharily In ty•o*nng Ihostr Trn4nfdal kiaieffleDIS ib• Oowd Is iequiied lo ioprepaiw Il* 4r.counii In 8ctoroatKé Wilh Uniloa Kingdom f>ervrallv Ac¥•pttsd Ac¢)Wlino Pf•ciive IUTrtett Kinoartrn A¢¢￿Inlin5 S*snuoruÈ llnd 4polIC•bto l*iij ct siNl8ble 8CCQvniir4 poliCIp5 ona ipkly con815te￿IY '.eniÈ.nl% N th• c￿(r￿rn oaols IT IJ Iii•PPI¢PlIAla 1¢> piesume Inai Ihp cn¥iiy will cortinu• In bLr4iDESS 4lale wh•in4r apPli￿bkI Jr¢oLrtinp yfanaii¥$ Ind ilil•moni$ ot fecornmèn4•4 Dra¢liee n•¥• ￿et) Idlowéd subi¢ct 10 aiiy maieri Bparture• ai$clo8ed •xplain&d In tnè Iip14W'IAI &i&t•manli The I• i•)UilUA IhHI ihe it￿$141￿ noi 4PPiQve Ihq i¢¢OL4Ys Inev ¥p sallilL￿ Ihai Ilwy glve a Iri* *no viiw Grf the n, •rf¥ir$ th lh• thafilv 4nd iwplus or tttlieil ol iho tharilyfor In• ytsai Th* T1￿11(1•￿ arè m•lrn#iniTho °uaiÈ accourtiny Itcards thicIo*• Wilh r#alC•Ab￿ •CCuFaCy al lime Iin•nciai p0$2110nOt1n& ¢ttarily Jntt are 5LrfIIcieM 1¢ •no eAol•in EhArily'¥ Ifan5alll..Ons •nable 10 •rtSWè ihèi ih& 1Pn￿21￿l $14iemtrMS CoTr,￿Y Wilh iht Crfftp4nr•i A¢1 200S ano campi¥ wdlh le9L￿￿TIons nia(h un￿1 the Chwili•$ Av.1 Tn•y Jf@ reJpopSr￿¢ foi beloguard'.ng ihe •satlS OY Ilie Gnariiy ona ￿nTh1O￿ re350ngblo 11405 ihe pr9V*ntion aeig¢ti0p. cl *rauL1aTro Olh&t Ifreotsl¥i11•4 Th• Twsie*% 4t• al￿ i•9￿￿1￿￿ IOT Ihè CDffrteDis ol Ihtr TrvstEeS' Ana the st81￿&r¥ rtSPOlllibilrly al Ihe authior tvliiion ie tne TIu¥i**¥' Ièporf is Iimitid to ¢RarniAnq rtpm ￿tt￿ls￿rmY Ihai I￿ fepryt 15 canslsitrn wiin th# Ilowgl di$clo>od Ill ltslifjaDuai si8temgnt& Kilro8 Eotfrrprbs•¥ Ltd fwstÈes' Annual Report for Iho year ended 31 March 2025 M•lhod of pv•p•ntlon of account5. SinBII company prnvibion* The Iinanc'& slalemi711'.s lia'ie >een tsregared ffjp.'eif*li.f.4 Ilia FRS In? SORP l5ialeryieNb of ReEornmènedd Prnc'i.:t I Acco¥ini'.ryg art RepDilin9 by f i.bliTtt+S, ar.￿￿LfIl￿ pe¢io¢s l!&ginn.,ns ITr or dliE' T￿￿5 r•NWt DIrp1￿ce by-. Kairos Enterprfses Ltd Independent Examinerfs Report to the Truste•s ol Kairos Enteq)rises Tor the Year Ended 31 March 2025 I report to the trustees on my examination of the financial statements of Kairos Enterprises (the charitv) for the year ended 31sl March 2025. Responsibilitiès and basis of report As the trustees of the company land 2180 Its directors for the purpose of company law) you are responsible for the preparalion of the financial slalements in accordance with the rÈquirements of Charities Act (Northern Ireland) 2008 Ilhe .2008 Acl'l and the companies Act ('thè 2006 Act.). You are satisfied Ihal the accounts of Ihe company are not required by charity or company law to be audited and have chosen to have an independent examination. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charily's financial stalemenls as carried out under section 65 of the 2D08 Act. In caryin9 Out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 651911{bl of Ihe 2008 Act. Independent examinevs statement I have completed my examinatlon. I confirm that no matters have come to my attention in conneciion with my examination giving me cause to believe that in any material re$pe¢l'. accounting records were not kept in re5pe¢l of the charity as required by section 386 of the 2006 Act.. or Ihe financial statements do nol accord with those records,. or the financial statements do not comply with the accounting requiremenls cf section 396 of the 2006 Acl other than any requirements of section 396 of the 2006 Act other than any requirement that the 8c¢ounls give a 'irue and fail view which is not a matter considered as part of an independeni examination: or the financial slalemenls have not been prepared in accordance with th8 methods and Principles of the Slalemenl of recommended Practice for accounting and reporting by charitie5 applicable in the UK and Republic of Ireland IFRS 102). l confimi th81 there are no other matters to which your attention should be drawn to enable a proper Understanding ol the accounts lo be reached. Mr Ben Reynolds, on behalf Df Fitzpatrick & Kearney Limited Chartered Accountants and Stalulory Auditors CA IOC Marcus Square Newry Co. Down BT34 1AE 29 January 2026 K8iro$ EMterprise5 Ltd- Statement ol Finan¢ial A￿l¥ltieS for the year endEd 31 March 2025 St•fement 01Fin￿¢1￿I Actl¥ltie¥ (including the IncDTrre Jnd Expendiiure Aceount lor the year ended 31 March 2025. as requrred by the Companiés Act 20061 SORP urr•rt m• Cvrrtni yoir A*sin¢ted c￿￿￿￿1 y••r T￿41 Pitoryvil >o?s 202$ In¢LNh• 4 End¢JwmintA Irom: Otywiioni & Lt9acies te s4. 2Y31 a99a2 'e1 499 T•i•l In¢•me 173,491 11.7J9 JJ2,3JS 262.OS• Eipwdltur• ¢Jn'. B1 $56 747GfS Toi•l ¢%p•niff ur• J47.025 277,555 N•1 l•xp•ndilur¢y In¢om• tht ytll Ntt In¢•m• intrir4n¥f•r• 1147K¢I 114.7KtI Ae¢un¢lllillon of Ivndi... T•til iuno• brouwl for¥v•rd 49 349 130,411 T￿*1 lund¥ ¢•th•d forw•td 11.JJ2 41.361 Th•'SORP FI￿ Inthut•d otyov* is IM classifr¢dli0il ol ￿cOmE Set UUI ID ihe SORP 40￿Me￿I5 As reouireil rry paragilpn d 80 ￿ tne S-JPV Ilè to￿**rd li1￿:￿ri1￿(l IDNafd 3b¢v• *Ov¢ Dpvn fjote•d.101Dt è41•p' Sht•i A si*ierneTht DI Total RJLI)gr¥seo Ga..D5 and .o55È& 13 1141 lÈo￿l,￿a è% Ihs Slllvmefii Indwes 41 recngniLtd g*ill• Ip•¥qs AH &clivrfie• donve fropi coniinving ooeTaiions The no¢•$ •tt•¢h•fl on piges14 to 22 fonTh Intisial p•rt of th¢?e •c¢oynts. Kalros Ente￿rISES Ltd- Statem&nt ol Finan¢i•l A¢tivities for the yejr ended 31 March 2025 Kairos Enteryrises Ltd . Analy$l* of prior year total funds, as r•qulrtd by paragraph 4.2 of lh• SORP PnorV•4r PnorV**t R•1 RMliio*d Toril Futtd• 2024 1024 In¢(￿￿• & Ehdowm•n15 Irr￿￿.. 0￿￿11(1n6 & LeuKies A2 A3 A4 A5 1st 499 111.41• S71 oitior Tot•1 Income 761",5 2$10 Exp+ftdllw•on'. Ilai%iry lund% 656 200 03 Oth21 bJ Tbm on cr¢fftèty 4CliVrtI 8? Olty*i tbKBtiar 7ot•l •xp•ndllur• 71.416 277,551 I￿1 gains ofi ity#%trnor¥# •Kp•ndtur• Iorfh• y14r 255DI1 Tr•nii•rs b•tWth￿ ,?b 5011 14el movtm•nl Iii lundi 7•lal bn)u￿1 fotwlrd loa 823 49 359 166.912 Tot¥1 lunth cith•d for*•id 11,12a 49,JS1 IJQ,401 All ¥¢tlvitlvs d•d¥¢ IfQm eont6nuing oper•¢ioni iepafalE SIAl•M￿ OF foiai RIcooTrsea G*in5 LO￿1• 1$ Nl reqLwf•o qs thi5 SiStetheN Inc￿•1 41 y¥hlS And 1055Q3' Th• notes itta¢hed on p•9•B14 to 22 10rn1 I￿ int•gi•l part pf th••• acctsunts. Kairos Entérprises Lld- Sialement ol Fin&n¢ial Activities for the year ended 31 Mjrch 2025 Kairos Ettle￿nge5 Lid. Resources applied In the year ended 31 March 2025 towards fixed assets lor Ch•rity us*'.- PLJSQW¢•S appI.-*d or.,u￿.1.ll￿31 tl¥*y 3sseig N•t r•$our¢•5 Ivalllblt lolund charftiblè actIv￿l•S Th• notei itt•ch•d on p•yr$14 to 22 form aTh Iiit•gr41 part ef thpsp •ccounts. K4iro3 Entèrprlses Ltd. Ststement ol Flninclal Activitles for the y•ar ended 31 March 2025 Alovwn•nts in révenu• and capital fuftds for the year •ndèd 31 March 2025 R•v•nue aceumulrt•il lund# UnMitricl•4 Fund* 1026 Tptsl FuTrdA L•st y•ir 15 1024 A￿rnL￿alÈd lunos iop*ard 49 3SB Slecogilsed gain$ losse% beiN 125 5011 18.332 49.35• t)0,481 IFiomino iiiire¥iryctQU raver￿ fiwltyS 18 397 CloilhB rev•nue 69,•Ji 55.718 $umm•ry ol fvnds Ptstn¢t•4 Toiil Toi*1 Funds 2028 loz> 2D35 2D24 Fleweiluè ic4umuL41•d funds 59 935 55.75fj 11&1*t ,•J5 65.7SG 131481 Th• not*• •tt•¢h•d ort p•g•$14 to IZ Int•gr￿ p•rt ofth••• •e¢ounts. Kairos Eniery)rise5 Ltd- Slaternent ol Financral Activltlès forthe year ended 31 March 2025 Kair05 Enterprises Ltd Incom• and Expenditur? Account IOT Ihe year elided 31 March 202S 89 ￿quired by the Companies Act 2006 2025 2024 Incoin• InV￿.￿e Dpera1i￿I7s Jts1 fj54 51 48 Gr￿% Ineornl In th• yt•r b•l•r• •i¢¢Vliun¥l Iitms JJ2.2JS 261.0$8 GIN• Incomd I￿ ihe yt•rititluding exccplioTril ilem5 332.?35 252.058 Tol•l •¥p•ndltvi• In th• y•*r J47,025 277.559 N•¢ ifiEvffli b•lor• li# In lh• flThin¢lil y*•r If•.7•DI 14et Iiicomt i•x lil Ihè nn•n¢iil yE4r Ret•lTre4 surplvs lor Ihe flnin¢lil yeii 14.710 All #clviiie6 derive Ifom conlinliin9 Ope1￿r0￿ Th• nots• •tt•¢h•d on p•9¢s14 10 22 lonn in Integr•l p•rt pl these •¢¢ounts. Kalros Entevpffses Ltd- BatsnG• She•t M at31 M*rch 2028 soAp Notes R•1 202$ 2024 Fixed TaW1b￿ AsÈ¢'.$ 8 A2 97 70D 104 $42 CuFr•ni •¥¥•t* Oebiorj ca$￿ li boiik ano In hwd 82 32 87J Tg141 ruw¢ni 4$1• 45 0?D JS.D34 Cre*iiors'. athourbts laming due wllliltt &Uff•nl 25 939 115681 130461 Thetot41 ll•L ••••l* Ollh¢ ¢h•rtiy IJOAII Th•t•t•l ••i•li otth¢ Eli•rfty 4rnfund¢4 by 1*1 Dlth• ¢h•rtiy. •• 19110¥rn:. •itrlettdfvndi D2 49 JS9 55 768 Ur•rttI￿el4d F￿￿ 49 359 Ury•Jtliued R•v•rqJ• Fmus D2 69 93£ 69.93S O•slwat•d Funda T￿￿1 ¢hirtly 130.411 Tne m•r.b•i• T￿¥￿Ted Ihe its o¥i•ih •M In ACe4VdincÈ 476 ol Iht Ad and Iné repm d lh• Con1p￿*￿ All iuoii¢r hi on 1? 10 14 Thl dirBCtors ¥ckthJwP•oy lo1ponsr￿h*é8 lor C¢YTrPfyry ￿411 th2 r•quiMrn•rni Of th• Camp￿1 Aei 7QDEI wih résp￿1 Iv ac£oiiniino rwes untrthv prÈpawitsn ￿ •¢¢.Dunti Tty• tin•ncitsl Iiii•m*￿1 have b¢•Tr piep•r•d In accordaN¢v Mlh Ihe pr•vi*¢DI In P•n 15 01 IM Comp•Th•s Act tOL¥J io Gllmpai¥•• lubiecl IDln• Com￿1￿0$ iesYn•. Whn*or 8111 Dlrertor Apprtsv40 by Ihe b￿r# al trilE￿50￿29 JAnuary 2CQ6 The not•# *tti£h•d M pag•814 10 22 Im•$r•l p•rt ￿ th•¥• Kairo¥ Entgrprises Ltd Notes to lh* A¢¢ounts for the y8ar ended 31 March 202S 1 Accounting policl¢s Pollcles ielatlng to thè produciion of rhe accounts. 8¥9i* of prep•ratlon and accountlng convention The accounts have been tyepare￿ an Ihe acciu21% bag1$ under Ih.e hi8lorical rost canveniion and In accthrdance th& Financial Repofling siandard 102 leff eciiije 151 ..81'iuary 20.iei aiid 'FRS 102 SORP Istalemeni of RecoiiimendeLI Praclieé lor Accouniino and Reporting by fhar,11e$i ?G.15 jas an'.eiiced by the 8Lillelir Issued In Qclober 2018 and applica￿2 io all accouniing oefiod$ beginning on or afler isi J,1nLary 20191 fThe SORPI pub115hed by IhE CharLly CornffilS510n In Northern I￿lartd ICCNII . elfeciiwe Januapi 2C ifi. aro ili arcorttap.clb fill applicable lawin the cliarily's Iu115dinlion ol fegisiralion Going Con¢orn The diTeclofS consider Il approkyiaie 10 prèpa.".¥ 8cc¢li￿%S oy 6 goiDg Con￿rn ba$is. The conipany h￿5 a str￿9 nel ¥ssei basa and Is abl¥ 10 génèrate funds to support,Is ￿￿.a￿lIable aciivi14es. Arcordimgly Ihe$e finanrial $ialefflenls do Include opy aaiusirnenis 10 Ihè cartyino aTroonis aiie c￿￿,.151ficatIonS of asseis and IiJbil.Iies th81 May afi8e Il Ilie conioarty uii•ble lo cwtinue as a going cone•fn. Rlsks •nd luture ￿lufflPtlon1 Main r13ks lacing Ihe coinpany 15 14e possible Ac¢inorn.c recf.9sion on the UK exil from th• EU. Th1s may affeci Ihe pog8ibilily 01 grani fun¢Jing hOWEver Il nol pos5'.ble al IPis stage ,cr Ihe directors 10 qualllify tsr 5petulalè on economic Inipact ol this eveni Pollcles rel4tlng io c•iegorl•s ollnc¢)m• •ndln¢om• r￿09￿lI1?n. Accourtlni for dof?Tred income and income iecelved In •dv4nr? fftefe ierms and cone11ions relaiing lo irycorne have not been niei or uncertainly exigis as lo wliellief Illa Charity cali maéi any terrD5 Dr conditions olhpJbMse wlhin 118 co'i1r¢￿ IncoTr.e Is recoonised bui Is dtl•rrea as 8 Iiabilily iiniil It Is proDable Ihgt Ihe I¢Tni$ ￿ ￿nditionS Impose0 can be niel. Any 9rani that 1s subietl lo perfoFniance-relal!tt :ondilions iecpivett In a¥vaiice ol delivering Ilie 9Do#s and $ervice$ requife Dy Inai eondilion or Is subieei lo unm* condi1,￿$ i'knolly outsi¢e Ihe coniid ?1 the recipieni chaflly 1$ accounteil lor as Iialiliiy an¢ Ine balance sheet a5 ¢eleired Income. Deferre¢ ￿nCorne 1$ release4 1) Income In Ihe reporting period In Ich Ihe perfomianco-relaied or Diner ctsnailiOtIS t￿01 Iir".ii focosr.iiiDn 8fE Mei Wiien Incorne from a grani Of atrialioii has not boen recugnised due to th• candi110ns applying 10 The gill r.01 bling %%hc41y thin the control of Ihe recip1enl chaniy 1155 cisdose¢ a8 a conlingenl asset If receipt of the granl or donalion Is proba￿tr onLE those condilion$ are mei. ere time related eondiiions are Imposed oi Imo4ied Oy 3 furtder Ihtn thè Incomè 1$ 8p￿rt10￿+d 10 the Iinie oerieds copicemed end wknere applicable 15 accoLinle1 lur as a liability aiid show on iho balanLe sheel as delerted Incotne. When grants afe rece1ved in a¥van¢e cl Ihe exp?nOiiure ori lie aciii4ily lunded by Ihem. bul there are no speci11," Iirne rel8ied eontliiiws. then Ihe Income 1$ no., delefred Any condiliw that allThYs IOF IhE recovery ty Ilie doi)or Of any yi)¢xpended part DI a grani d0¢5 noi pieveTiI lecogn￿lIOn ￿ Ine Income cancerne#. bui a Iiabilily'.o any rep3yTneni Is rllcogn 5eU'thhen ￿paYment becomes piobable. Kalros Enlerp•Sses Ltd N￿*& to tho Accovnts forthe year ended 3f Mar¢h 2025 Donat•d 9ood$. facll>lies and ser¥lc¢$ Donated flxed a8$•ts a￿ recowiseLI at the cuffenl fair Va￿e. All $uch donations are ￿09￿lS*1 as d￿atIon ineLvhe, an¢J debiled 10 fixed 8S$el5. Don•ted good$ thai arv not fl￿￿ •ssgts ar¢ ￿¢0￿nie￿ for at a fair value. unlèss It Is impractic* lo reliably mealure Ihe valu• ot the aonJt•d Itemi. In the absènce el 8ny direct evilyènce Df lair value ol donated goc•Js, then 8 valu* Is darived from Ihg cost of the item to the donor or. In th¢ case of gO￿S thai a￿ expeded lo be sold, Ihe e51imaled resale value after deduthng any aniicipaled c03ts 01 sa￿8. If il Is Impractica￿e io measure the lair value of ¢onai8d lor r•salé. Of Ihe costs of vJluaii¢w the benefrt$. the donaied good$ are r•eognised 85 InC￿e then solt1. an 8qUf¥aleni Amount being recognised as an exponse. The cosis of goDds ¢on•i•d for oi$iribv¢ion lo benèliciane5 1¥ Lleemett lo be the fair value DI 1110gQ goc*Js u￿n recttpi. Wh•n lh• goods are dislribule(J Iieely or lor a noninal cgnsidwal101), Ihen the carrying amount IB adjusted At tha tirne of salt, lo Ibe v•lue al Ihe point of dislnbvtion and the adlu51rn￿l Is show) al 8 COSt ol don4lions ma#•. Th• carrying amouni of any itock held for #istribulion jy a88es?ed Icr impairmenl at th¢ repDriing dale. All donaled goods ar• recognised as donati￿ Income, anl debiied lo Iradina ￿0C￿,When trading stock Is subsequ?ntly sold, or appropnated lo rne￿ an expernge. then the carrying v•lue ol the sloth 1$ re¢ognised J$ an expense. In aceordanc• ￿th ihe SORP. goods donaied distribJii¢)n to ben•fi¢iano$ or for ¢Cn$urnpii￿ by the ch8riry wre included in kg•¢ies •nè don&lws'. G(*Jdi dDll•ied lor resgle a￿ I1￿1￿￿ed In 'lncom& Irom othertradfng 3¢flwtig6' The cDs1 of any stock of occxfjs dM8ied for disiribulion lo beneficiories 1$ deerfie¢J to be the l•if value of those gifts ai the Iirne of their ￿Ceipt. If the gooa$ held a￿ Ic be distributed freely or for a nominBI ￿SIderatIun. then the carryin9 arn￿￿1 Is subsequeniiy adivsied 10 ￿llec1 the lower of de•med cosi #diiJsied i(w any loss Ol service poi&rnial and Mplactmenl co81. ReJacémen( cosi ¢s tho economic co$1 Incurr•d Il the Charity repl•ce Ihe strvice poienli•l of the (knnatad gDodi ￿ Its el￿n9• In th• most econgmic manner Oon¥ted ••Thlce8 and farlllll•s Iincl¢Jding $econ<•d siafe an(J use ol prop•rtyl are Includ￿1 In thè a¢¢oL￿tI on th• hsi$ of the v•lu• af the gift lo lh• chariiy. All #onaièd 8etiiice8 and l•cllilie$ are recogni8ed as donalicffl Income %4*èn receivEI.Iwov•d•d Ihe value ol the gl1¢ ean be rnea3ur•o reiiablyl and recognise(l as •n eX￿n$• an •quival•ni valu• K•lros EnieTprfseJ Ltd Not8s lo the Accounts lor the yèar ended 31 March 2025 Pollcle$ rel•iing to expenthture on goods andservlcos Provlded to tfvv Ghority. Allocating costs to è¢llvitle$ Di￿￿ costs thai. are $￿C￿liCallY Tda&ed ttt an .ad vilv ar* allocaied Ic that atr,.vily Sh?re¢ direct Costs and $uDpon costs are apponiwed boween acii¥ilies. Voluiit•eYs In acccrdance wlh Ihe SaRP. ar..d In recognil.on ol tba ¢ifliciillie5 Ip plarng 3 rnonelary walue on Ihe coninbulion Irorn volunteers. Ihe conlribuiion ol VOlLnieArs is nthl Irduded wlbin'.be Incorne ol the charity. Howewer. the Iru8iee$ value Ihe 91gnilir2ni cortnbL'lion r'.iade lo Ihe aclivilie5 of ltrie chanly by Jripaid'iolunleers and Ihs 1 de$cFikRd more lully In Notes Polic1*5 r•latln9 to •ss•ts, I1•bill￿•s •ndprovlslgns Jnd othw rn•tters. Tanwbje lixeda$sèts Tangible fixed as5els are rnea5ureé ai tttEir origiiial cost value or sutssequenl revaluaiion or Il doii3ieu. a5 dèsentjèd above Cost value indudeB 411 ros15 e¥peiided In trriiiging ihe asset Iiilo I'.s InienL1ett ￿rkInG condilion. Oepreci8tion has been pitsvid•d ai ihe I￿10￿1)9 I'•te• In order lo wile t)ft Ihe assets lo ltreir Bniiryp•td reS￿￿al valve over their estimaled uselyl lives Freeholo buildings Fixtures. Iittings. Iwls and equil￿¢nI l D Okn reaur.iiig Dalance 25 oducing balance A fegulbr annual wiewof the Iikelihootj ol asset fmoairinènt Is unoertaken Assels nol measured al lair value are revie¥*d for any In¢icalion 1tt8t tho asset rnay oe Inip8ire¢ 81 eacl., balanco Sheet Oaie. 115uch In¢icalion e¥is15. lfre re¢overatYe 4mouni ol Ihe asset. or the 85spI'5 cash seneraiing unil Is esiiQiaièd alid tomparee io ltte ￿rry1r19 gmoiinl Where Ihc arryin9 amounl exceeos 115 rery)verabk amoun.. an Impairmenl105s Is racognii•a In profil or los5 unless Ihe assel ss c¥riie(I al 3 re-valued amounl vknere the ImDairm&nl loss Is a foviluaiion decrease D•btor8 Oeblors are mEasur•d ai Iheir recover#￿e •n)oiini$ •1 tlie balaiic.¢ shetl date. Cralltors and provlslorbs Short lemi crè4il0fS are me•sur•d al transac'ion price I'.**ich Is usually the Invoice pncel. Loans aiid Qlher tin4ncial Iiabiliiies are Iniliaiiy recognised ai IranSaL1i￿ pricy nei DI aiiy Iransaci)￿l CO415 and subsequenily n1easured 81 aiMort15e(J co¥1 deletTnined using the effective INieresi metlitsd Provi$ion$ lie liablilies ol u*)cep,ain timing or amoiini! arÈ ."•coo*.ised ¥th•n Iherp 15 an obligaiion ai Ihe Fekystino rJ3ie as a result ol a pa51 evenl. Il Is probable Ihai econ)Inic berieiil wll l>e Irar.sferred 10 geiii* the obiligeiioti aTirl Ilie ainouiil obligation can be e51imalEd ￿11¥blY Kèiros Errterpvfjses Ltd Notes to tho Accounts lor the y•ai èndeij 31 March 2025 Calh and b•nk balances Ga5h held by the charily 19 includeLI al the amudnl actually held aThl counted at Ihe year end. Bank ￿ene*s. whether In credit or Overdr¥￿th. are al the amounts p￿pertY reconciled to Ihè bank statemenis. Foreign cvrrencles Tran$atti￿5 In foreign eurrencies are raccKdad at the r*e rL*sng ai the dale of Ihe 1rans8ciion. Klonetary a8sel¥ 4nd liabilits'es dencthinated In foreign tU￿enc1e$ ¥re Ir•nslated al the raie of exchange rtsling al the b￿ance sheet dJie. All diflerwces ar• lakEn 19 the PTofit and loss accouni Fund Ae¢ountlng Unresiricted funds ai¢ available lor use ai the discretion of the Irusieès In furtherance tsl the genwal Objectives of the chaniy. Thare are no endo*Thenl lunds, 2 Llablllty to t4x8tion The Twslee5 considw that Ihe ch3rrfy sat15fie5 Ine ièsis sei oyl In Paragraoh i Schedule e of Ihe Finance Aci 2010 for UK corporation lax purposes. AccoTdingty. the Charity 15 polentialty ex?mo IrDm taxaiion In respect Of Incomè or capital gains roceivtd Wlhin caiegor1fj6 cover8a by chaMer 3 part I l ol the Corp¢ralion Tax Act 2010 or Section 2SB ol Ihe T#xaiic* of Chargeaiie Gains Act 1992. lo Ihe e￿•￿1 Ihai Such Inc(me oi gains arè applied oxdusively on th• spetslic chaniable obj'erls of th• Charrty ar￿ lor no trther purpos•. The charily 1$ VAT regisi•r•a. J Wlndlng up or dlg•olullon of taè ¢h•rity 11 upon wn¢in9 or dissolu¢ion of Ihe chjrity lttere ￿ m8in any assets. 8rter the 8814sfa￿lDn ol all debts and Iiabililies, Ihe assets reweAenied by the ac¢umL51aled ftsna shall be Iron$Terred lo Somè other chèrfl8ble body or bodies having 4 Ngt •urplu• belor• tax in ihe financl•l y••r 2025 2024 Th• n•1 surpltss before lax In Ihe finan¢i81 yèar 18 Slated ?her ¢haiging Oepreciaiion of Lwied fixed assets Independèni Exgminers. rernvnoraiion 12.725 800 11.210 17 Kairos Enterpris￿ Ltd Notes io the Account8 for the year ended 31 March 2D25 5 The contributlon ol volunteers The larrn Shop Shcp sd1s a mixture Df goods gro￿ Ir, Ihe garoen s and bui51 In the men's she¢. Tlie shop uses volunteers lo sell goods Volunteers also play a large part 11 811 even15 Tun DI the charity Ilroughoui Ihe perio 8 Remunèr8tlon and payments to fTUStee5 and persons connected wlth them No IIusiee5 or ppr50n5 connecl•y wlh Ihein fe*iveo ai"/ remLiYeration Ircrn ihA charity or any relaied enlily 7 D•t•rr•d InEorn•- R•¥lrict•d lund¥ Current Ye4r Openii?g DFlerral$ Releasrd ReGe¢vod from prlor le55 released year$ In year Deferred Deferred at year end at yur Clanmil Hwsing Newy K4ouriie & Dovm OC NM&D Sumftier Markei PHA Cost Df Living MafEh 2023 1.000 892 1.000 892 1000 892 4500 4500 4500 Total 8397 $397 6391 2Q25 2024 These delerrwl• •re In¢lvded Iii crodltors Prior Year Openlng Del•ffals Released Recelved from prlor l••• released year• in y•ar Oeferred Oelerred •1 year •nd at yt•r end Kalros Enterpri8M Lttt Notes to the Atcounts foYt*• yeai en*J•d 31 March 1025 2024 2023 The defeiral$ InJuded In crediiors relate 10 lunding specifieLI tsy the funder5 Bs r•laling lo specific periods and reprès•nl Ihose parts of restricied funds %thich relaté 10 pentsds Èubsequent 10 lh¢ accountino ye3r éna and ar& Ireèleil a5 gr8n16 111 advanTr. or. alternaiively there Ih8re are cond￿On5 thich fllUSI be fulfilled yior 10 enlitlemeni use or the restltcled fund8 by Iht charity. Tan9ible Il¥•d &$$Èts Currem Ywr Land And Bulldingi Equlpmeni and flxtur•i and flltinqs Tol•l Totsi Cg•t Al l Apnl 2024 Additions 159.948 7,8OS 161.751 5.892 167,751 5.892 At JI Mareh 2025 13,695 O•pr•ei3tiort Al 1 April 2024 Ch•rp lor the year eo.723 gCZJ 2.4B6 2,802 63.209 12,72S 63.209 12.725 At 31 M•rch 2025 Net ¥alu• At Jl M•r¢h 2025 97.709 At Jf Mifch 2024 99,226 Freeholdl•nd•ndbulldlnqs Incltsded•bo HisloricBI cosi Cumulativè ¢•pr•tsaiion base4 on histoncal cosi 2025 2024 IS9,948 70 $48 159.948 eo.72J Kairos Enterprises Ltd Notes to the Accounts IOT the year ended 31 Marcn 2025 9 Debtors 2025 2024 Trade debtU5 Olher oleblUS 542 160 2 161 7Q2 7,161 10 Credilor8.' #mounts falling due within one y8or 2025 2024 Trade c￿LI110rS Delerre¢ Income- Restncled furd5 PAYE. NIC VA T and Oiher ia*es Oiher cretliiors 10 599 6.397 534Q 5502 5135 9.095 11 Contingent Ilabllllios As far as the ¢ireaor5 Ire aw4re there ni) coniingeiN Iiaviliiies ￿ Ime yeir en¢. Incom• •nd Exp￿dIt￿re accounl summ4ry 2025 1024 Ar i Aprll 2024 ILo851/stsrplus afler tai for the year 130481 195.982 125 $011 At 31 March 2025 115691 130.481 IZ Post b•lanc& sheet event5 No avènl$ occurred after Ihe reporting dgle reqiiire aé1l151￿.eNt la Ihe finèncial Slaiemenis or d1s¢1D$ure In 1ne financial 51aienienls. Kair05 Enlerpr1str5 Ltd Notes to Iht AGGounts fortht yvr ended 31 MarGh 202S 13 No relJÉedparty irans•¢tions There were no r•ktgd party trafts8Ctth￿ ihi year ?néed 31 Alarch 2025 14 Partlculari of plrtlcukr fund• •r• repr￿e￿OI by ass•t5 Ind Il¥ts"Iltles Unrestrlcted Deslgnated RestrlGted FU￿￿5 Fund• Fund• Total Funds Al 31 Alar¢h 2025 T8ngitle FIKed A95eis" Invegtinen16 al valualiw- Current Asseis Curfenl Li8kylili25 Long leTm 113bililie$ Prowsions for Iiabililies 97.709 97.709 45.820 45.820 127.8381 16.3971 122 088 6.397 115,891 Unr•btrlct•d Otsignated Restricted Ftsftd• Fund• Funds Total Furtd• Ilt l Aprll 3024 TarrfJitl• Fixe(S A8S•t5 Inv•51menls al valualion.. Currènt Assets Current Li¥ts'liti•s 1 D4.542 104.542 35.034 19.09SI 35,034 19,0051 130,481 130481 IS Ch•ng•s in iotal funds ov•r th• y•ar aB shown In Notè 17. •naly••d by Indlvldu•l ILbnds Funds brough Movomgni In lo￿•r in Note 18 Other Galns & Losses 2025 Fund¥ Movement in Funds 2025 Income 202S Expendltur¢ 2025 Unrestrlcted and dessgnated lunds :. Unresiri¢ted Revenue Fund5 213496 288 2e81 114 7901 Restricied funds... ARK Clanmil Housin9 Hoiising Eheculive V¢41ry Motsrne & Dov411 DC fv160 Sijijiirnr Maikei N14&D Twilighl Marhet 2024 PHA 24 S*rvi¢e En￿￿￿ement PHA 24Q5 PHA Cosi ofLiviny Marclj 2023 Wee Charily Shop 400 OGO 4.46J 592 14Dal I.DDO 14.4631 892 11 2441 9QO 15 0001 4500 a orjo le Doei J38.632 347 0? 8.392 17 The puTro•e$ for whl¢h the funds •$ detJlledln Ilote 18 *r• h*ld by th• ¢h•rlly •r*. Unr•srriet•d and designated funds -. Unrestricted Fle¥eiiue Fund$ Tkese lun¢Js are held lor rneeling the otye¢live$ cjl the rharily and 10 PlQ41de re5er%ie5 fvr lulure aJivilie5 and 5upie¢l l¥ th?nly leg151alioD arLJ l(e¢ from zll reJln¢lion5 Dn their use 18 uits'mate controlling Party The Charity 15 under Ihe conlrcl 91115 legal meniber5, The board of TfUSiee5 89 a body Z2