COMPANY REGISTRATION NUMBER N1603262
PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MAY 2021
Charlty Number NIC 101146

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MAY 2021
CONTENTS
PAGE
Members of the Board and professional advisers
Directors, Annual Report
Independent examiner's report to the members
Statement of financial activities
Balance sheet
Statement of cash fiows
10
Notes to the financial statement
11

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Pa90 1
MEMBERS OF THE BOARD AND PROFESSIONAL ADVISERS
Registered charity name
Charity registration number
Practical Christian Outreach
NIC101146
Company number
N1603262
Registered office
The Brookfield Building
Brookfield Industrial Estste
Peggys Loaning
Banbridge
Co. Down
BT32 3AP
Dlre¢tors
Mr C Mcspadden
Mr S Mcspadden
Secretary
Mr S Mcspadden
Independent examiner
Jackson Andrews
Chartered Accountants
6 Mandeville M8WS
Portadown
County Armagh
8T62 3NS

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Pag• 2
DIRECTORS, ANNUAL REPORT
YEAR ENDED 31 MAY 2021
The dire¢tOTS have pleasure in presenting their report and the f￿anCIal statem¢rtts of the charity for the
year ended JI May 2021. The dftr¢ctor5 hav¢ adopted th¢ provisions of the Statement of
Re¢ommended Pwtice (SORP)"Accounting and Repojting by Charities" (FRS 102) in preparing the
an￿ll￿ r¢port and financial statements of the charity.
The financial ststements hay¢ been prepared in accordance with the accounting poli¢ies sel out i
notes to the f￿ancial statements and ctsmply with the charity's goveming do¢ument, Companies Act
2006, Charities Act (Northern Ireland) 2008, The Charities (A¢¢ounts and R¢ports) Regulations
(Northern Ir¢l8nd) 201 S and SOIIF (FRS 102).
CHANGE OF NAME AND TRANSFER OF ACTIVITtES
The charity thnges its name on 22nd September 2020 to P￿CtiCal Christian olltr￿h.
REFERENCE AND ADMINISTIL4TIVE DETAILS
Reference and administrative details are shown in the schedule of rncrnbe￿ of the and
professional &dvisers on page l of the financial statements.
THE DIRECTORS
The director5 of the charitable company are its tNstees for the purpose of charÈty law.
The directors who Served the company durkng the year were as follows:
Mr C Mcspadden
Mr S Mcspadden
PUBLIC BENEFIT STATEMENT
The directors of Practical Christian Outreach (formerly Youth Outreach) confirni that they haye had
due regaTd for the guidance on Publi¢ Benefit by th¢ Charity Commission for Northern Ireland and are
pleased to r¢port that during the year the chartty continued to provide the Public Benefits through
programmes and services we off¢r. In particular. the directots eonsid¢r how planned Ictivities will
contrfftbute to the aims and objectives they have set.
Public Benefits:
The Benefits which flow from Practical Chtistian Outrea¢h {fornierly Youth Outreach) known as
Rthythm are that young people aged 13-18 of all b&kgrounds hav¢ somewhere other than the str¢¢ts
and public parks to sociatise on a Saturday night. This also benefits the local popul&tion in that it
reduces underage drinking and other fornis of allti-social behaviour. These benefits will be evidenced
by increasing numbers attending Rh)rthm artd a tEduction in antisocial behaviour. The direct
beneficiaries are Young People aged 13-18. Oth¢r IKneficiaries are the general publlc in Banbridge
and p2rti¢ularly thos¢ living in areas were the young people would otherwise ¢ongregate. All those
involved in running the charity do so on a volllntary basis and re¢¢ive no iThcome, exp¢nw or other
private benefits.
STRUCTUILE, GOVERNANCE AND MANAGEMENT
GoverDing doeumtnt
Practical Christian Outreach (fornierly Youth Outreach) is a charitable company limited by guardntee
and does not have any shar¢ capital. It w&$ ineoTporated on 25th May 2010 and registered as a eharity
with The Charity Commission for Northern Ireland on 16 Febnwy 2015..

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (continued)
YEAR ENDED 31 MAY 2021
Pago 3
STRUCTURE, GOVERNANCE AND i￿ANAGEMENT (continued)
Th¢ company changed its name to Prdctical Christian Outreach on 22A4 Septetnber 2020.
In ihe event of the company being wound up members are required to contribute an amount not
exc¢eding £10.
Re¢ruitmenL appoiDtm¢nL induetlon and traltting
The directors regularly review the requirements of the charity and the po55ibility of a n¢ed for
additional directors. Any new directors would be appointed by resolution of & meeting of all the
directors passed by a majority of those present. Appropriaie training and induction is available to all
dire¢iors.
Risk management
The directors hav¢ assessed the major risks to whi¢h the charity is exposed. in particular those related
to the operdtions and finances of the Trust, and are satisfied that systems are in place to mitigat¢ an
exposure to major risks. Where appropriate, systems or pro¢¢dures hav¢ been establithed to mitigate
the risks the charity faces. Internal control risks are minimised by the implementation of procedures
for authori5ation of all transactions and projects. PNKedur¢s are in place to ensure Compliance with
health and safety of staff, volunteets, cltents and visitors. These procedures are periodically r¢vi¢wed
at least arLnually to ensure that th¢y continu¢ to meet th¢ needs of the ¢harity.
OrganisatioD Structures
The directors oversee the running of the charttable company.
OBJECTIVES AND ACTIVITIES
The Charity's objects are spe¢ifically restricted to the following:
l) Th¢ Charity is ¢stablished to offer practical b¢nefits to the public within Northern Ireland.
a) Thts will have particulaT focus on, but not litnit¢d to> young people who have limited
aspirations for their lives.
b) It will seek to inspire them to ¢ngage in ￿tivitIeS that promote heathy bodies, mtnds atyj
spirits.
c) It will actively engag¢ with th¢m to build their confidence in us and in themselv¢s.

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (contlnued)
YEAR ENDED 31 MAY 2021
Page4
OBJECTIVES AND ACTIVITIES (eou/iMued)
2) The Charity is established to also offer prnctical ￿tter11s to people intem2tiona]ly.
) This will have parti¢ul8J focus on, but noi limited to, people who live in ar¢as of the world
wh￿e the basic commodities of water, food and sanitation are not avaitable.
b) It will utilize the skills and capabiliti¢s of people who are or have been, embedded in the
communities to direct the implementstion of sustainable solutions.
¢) These solutions will be focused on short terni deliv¢ry of significant and impacÉful PrOj￿ts.
d) These projects will aim to have ownership for the wject imbedded with the community in
need a8 w¢ll as the ¢ollllnitment to the management and rnaintenance of the project oft
ommissioned.
e) Wherever possible the aim will be to use local labour to undertake the project.
3) Th¢ Charlty will engage with people locally to enable the delivery of the vaTiOUS projects.
a) This will include people who volunt¢cr their time.
b) People who will provide the fiujds or raise.
¢) People who have a heart to conne¢t with the people in n¢¢d.
4) The Objects of the company will be carried out in a￿ordance with its doctrÈnal basis namely
under the Word of God our Father. the Love of our Lord Jesus ChTiSt and the tn5piration of His
Holy Spirit, as reveal¢d to man in the Holy Scriptures
Volunteers
The charity is tyeful for the unstinting efforts of its volunteers who ar¢ Involv￿ ill all aspects of the
charity's work.
ACHIEvEl￿ENTs AND PKRFORMANCE
Totsl income for the year amounted to £38.357 (2020 - £22,896)- Income deriv¢d from donations and
legacies amounted to £38.357 (2020: £21.781) and other income of £nil (2020: £1,115)-Total
expenditure for the year amounted to £41,)08 (2020 £41,308). The cost of charitable activities
amouoted to £21.040 {2020- £41.308).
The net income for the year amounted to £17.317 (2020- net exFKnditure of £18,412).
Reserves policy
It is the poli¢y of the charity to maintain free reseryes which mat¢he5 the needs of the tntst. both at the
cuT￿nt time and the foreseeable ￿ture. This provides suiflcient funds to cover njnning costs which
include management, administration and support costs. Free reserves are those unrestri￿ed reserves
[￿t designed nor invested in ftxed assets which are available for general use.
Funding
The principAI fi￿dIng is from don&tions.

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page S
DIRECTORS, ANNUAL REPORT (continued)
YEAR ENDED 31 MAY 2021
PLANS FOR FUTURE PERIODS
During the financial year, the Trustees ￿re ple&sed to oversee th¢ successful I￿nch of the new Water
Drops project. The aim of this project is to cr¢ate fresh drinking water for rural communities in Kenya.
In a year w¢ff we all became more aware of th¢ itnportane¢ of washing our hand thoroughly with
¢l¢an water, the reality ihat many rnral cotnmuniti¢s in Kenya don't even have el¢an water to drink
came sharply into focus. We were delighi¢d to complete our first project to create a sustainable
501ution for a village using local labour to undertake the project and to maintain it into the futu
What is more, the project was completed on time and under budget. We identified up to 6 additional
proje¢ts to undertake and launched fund rnising to enable these to be progre55ed
RESPONSIBILITIES OF THE DIRECTORS
The trnst¢es (who are also the directo￿ of Prnctical Chrisiian Outreach (fornierly Youth Outr¢ach) for
the purposes of ¢ompany law) are responsible for prep&ring the Directors, A Tjnual Report and the
financial statements in accordance with applicable law and Unit¢d Kingdom Aeeounling Standard8
Iunited Kingdom Generally Accepted Accounting Pra¢tice) including FRS 102 'Th¢ Financial
Reporting Standard applicable in the UK and Republic of Ereland"
The l&w applicable to ¢twities in Northem Ireland requires the dire¢tors to prepare financial
staternents for each financial y¢ar which giv¢ a true and fair view of the stat¢ of affairs of the
charitkbl¢ company and of the incomillg resources and application of resoU￿es, including the income
and expenditure. of the charitable company for that period. In prepartng these fujancial statements, the
dtrectors are required to..
seleci suitable accounting p)lÈcies and then apply them consistently*
obseLve th¢ rnethods and principles in the Clwrities SORP 2015 (FRS 102).
RESPONSIBILITIES OF THE DIRECTORS (eontinM8d)
make judgements and accounting estimates that are reasonable and prud¢nt'
stat¢ whdher applieable UK Accounting Standards have been followe4 subj¢¢t to Any material
departures disclosed and explained in the financial stalements.
prepare the financial ststements on the going concem basis unless it is inappropriate to p￿sume
that the charithble company will continue in op¢ration.
The trustees are ￿p0￿81b1¢ for keeping proper accounting r¢¢ords tlRt disclos¢ with re￿onable
accuracy at any time the f￿ancial position of the ¢hatitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. Charities Act (Northern Ireland} 2008
and Th¢ Charities (Ae¢outkts and Reports) Regulations ￿Orthern Ireland) 2015.
The directors are also responsible for safeguarding the L%sets of the charitsble Company and hen¢e for
taking reasonable steps for the prevention and detection of fraud and other irregularities. The th]stees
are responsible for the maint¢nance and integrity of the corporate finan¢ia] infonnation included on
the ¢haritable company's website. L¢gislation in the Unil¢d Kingdom governing the preparation and
dissemination of finan¢ial stateEnents may diff¢r from legislation in other jurisdictions.
In so far as the directors are aware:
thetE is no relevant inforniation of which the ¢harit&ble company's independent &Yarniner is
Ihe directors have taken all steps that they ougbt to have taken to make then￿elveS aware of any
relevant inforn￿tIon and to establÈsh that th¢ ind¢petEdent eXam1r￿ is awar¢ of that infomjation.

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
DIRECTORS, ANNUAL REPORT (continued)
YEAR ENDED 31 MAY 2021
Page 6
INDEPElYDE￿r ExAm￿ER
Jackson Andrews Chartered Accountants has been re-appointed as independent examiner for the
ensuing year.
SMALL COMPANY EXEMFrIoNs
This report has been prepared in accordance with the special provisions for small companies under
Part 15 of the Companies Act 2006.
Registered office..
The Brookfield Building
Brookfield Industrial EsÉatc
Peggys Loaning
Banbridge
Co. Down
BT32 3AP
Signed by order of the trustees
Trustee

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 7
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF PRACTICAL
CHRISTIAN OUTREACH
YEAR ENDED 31 MAY 2020
I report on the accounts of the charity for the year ended 31 May 2020 as set out on pages 8 to 18.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER
The Ch￿Ity'S trusiees (who are also the directors of PrdCti¢al Christith Outreach {form¢Tly Youth
Oulrea¢h) for the purFoses of company law) are responsfftble for the preparation of the accounts in
accordan¢¢ with the requirements of th¢ Companies Act 2006. Having satisfied myself that the charity
is not subject to audit und¢r ￿Mpally law and is ¢ligible for independent examination, it is my
responsibility to:
examine the accounts under Section 65 of the Charities Act (Northern Ireland) 2008.
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Jreland under section 65(9Xb) of the Charities Act. and
state whether particular matt¢ts have come to my attention.
BASIS OF INDEPENDENT KXAMINER'S STATEMENT
I have examined your charity accounts as r4uired under wtion 65 of the Charities Act Any my
examination wa5 carried out in aCcord￿ce with the general Dir¢￿[onS given by the charity Comtllission
for Northern Ireland under se¢tion 65(9)(b) of the Charities Act. The examination included a review of
the accounting records kept by the ¢harity and a comparison of the a¢¢ounts presented with those
re￿rds. It also includes eonsiderdtion of arty unusual items or disc105ures in the a¢¢ounts, and seeking
explanations from you as charity trust¢¢s concerning any such matters.
My role is to stste whether any material matteff have come to my attention giving me cause to believe:
l. That accounting records were not kept in accorda)￿e with section 386 of the Companies Act
2. That the accounts do not ac¢ord with those aecounttng r¢¢ords
3. That the accounts do not comply with the accounting requirements of s¢ction 396 of the
Companies Act 2006 and with the methods and principles of the Ci]arities StalemeTht of
Re¢ommend¢d Practice appli¢able to charities prepaFkng their accounts in accordance with the
Financial Re￿rtIng Standard applicable in the UK and Republie of Ireland.
4. That there is further xnfornEation needed for a proper understanding of the a¢counts to reached.
ENDKPENDENT EXAMINER'S STATEMENT
I can confirni that l am qualified to ut]dertak¢ the exatninatiorÈ beeaus¢ l am a registered memkr of th¢
tnstitut¢ of Charter¢d Accountants [￿land which is one of th¢ lisied bodies.
I have eotnpleted my examination and have no concerns in r¢spect of matters (L) to (4) listed above and,
in collThe¢tion with followtng the Directions of ihe Charity Commission for Northern Irelan￿ I have
found no matters that require drawing to your attention.
C M mccart￿ FCA (Independent Ryaminer)
Chart¢￿d A¢¢ountants Ireland
For and on bebalf of
Ja¢kson Andrews
Chartered A¢¢ounlOJits
6 Mandeville M¢ws
Portadowtk
County Armagh
BT62IXI LL ,IJ
LL

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 8
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND
EXPENDITURE ACCOUNT)
YEAR ENDED 31 MAY 2021
Tot81
Futtd$
2021
Total
Funds
2020
Unrestrlcted Rostricted
Fund$
Funds
ote
Incorne from:
Donations and legacies
Charitsble activities
9,165
29,192
38,357
21,781
1,115
Total income
9,165
29,192
38,357
22,896
Expenditure on:
Charitable activities
415
(&457) (12,583) (21,1140} (41,308)
(8,457) (12,583) (21,040) (41J08)
Total expenditure
Net incomel(expenditure)
708
16,609
17017 (18,412}
Reeolleiliation of funds:
Total fLTnds trought fonvard
Tot#l fuDds carrfed forward
250
250
18,662
250
958
16,609
17,567
The Statement of Financial Activities includes all gains and losses in the year.
All of the above amoutits ￿late to coThtinuing activities.
Thv notes on pag¢s 11 tts 18 form part of Ihese flnancfal statements.

Page 9
PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 MAY 2021
2021
2020
Noto
Current assets
Cash at bank & in hand
17,567
250
Creditors: Amounts falling due Jvithin one year
Net assets
17567
250
Charity funds
Unrestrict¢d funds
Restricted fi￿d$
io
li
250
16,609
17067
Total fullds
250
These accounts have been prepared in accordance with the provisions applicabl¢ to companies subject
to the small ¢ompanie8 regitne and in a￿OrdanCe with Charities SORP (FRS 102)-
The directors are satisfied that the company is entitled to exemption from the provisions of the
Comp8ntes Act 2006 {the Act) relating to the audit of the f￿a[l¢la1 statsmerkts for the year by vi￿¢ of
s¢ction 477(2) relating to small ¢ompatLie4 and that no member or members have requested an audit
pursuant to section 476(1) of the Act.
The directors acknowledge their responsibilities for..
(i) ensuring that the Company keeps Adequate accounting records which comply with section 386 of
the Ac¢ and
(li) preparing financial statements which give a true *nd fair view of the stste of affairs of the
company as at the end of th¢ financial year aThd of its surplus or deficit for the financial year in
accordance with th¢ requirements of sectioll 393. and which otherwise comply wilh the
requirements of the Act relating to financial statements. so far as applicabl¢ to the ¢ompany.
These f￿8￿claI statem¢nts We￿ approved by the members of the committee on the A/: a: ?
and are si
edon
behalf by..
Spadd¢n
Company Registration Number.. N1053755

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 10
STATEMENT OF CASH FLOWS
31 MAY 2021
2021
2020
Cosh tlow from operating activities
Net cash Ilow from operatlDg a¢tivities
Cash flow from iDvestlng activities
Payrnents to acquire tsngible fixed assets
Net ea5h tlow from investiTrg activities
13
17J17
(18.412)
(18,412)
17J17
Net I￿er￿Se/{deCre8$e) in cash and ¢Asb equivalents
17J17
{18.412)
C*$h *nd cash equivalents at l June 2019
250
18,662
C45h aDd cash equivalents sl 31 May 2020
17,567
250
Cash and e*sh equivaleftts cousisl of -
Cash at bank and in hand
17,567
250
Cash cash equivalents At 31 M*y 2020
17A67
250

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 11
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES
General informa15on and basis of gttountillg
Youth Outreach is a charitable company limited by guarantee and does not have any share
capitsl. It registered as a charity with The Charity Commission for Northern Ir¢land on 161h
February 2015 and it is incorporated in Northern Ireland. The address of the registered office is
given in the charity tnfomation on page l of these finan¢ial statements.
The charitable conwany ¢onstitutes a public benefit ¢ntity as defined by FRS 102.
Statement of ¢ompli8nee
The ftnancial st&t¢ments have been Prepa1￿ in coinpliance with Accounting and Reporting by
Charities: Statement of Re¢ornmended Practice applAcabl¢ to charities preparing their accounts tn
accordanee with the Ftnanci21 Reporting Standard applicable in the United Kingdom and
Republic of Ereland (FRS 102), the Charities Act (Northern Ireland} 2008, The Charitie5
(Accounts and Reports) Regulations (Northern Ireland) 2015 and the Companies Aet 2006 and
UK Generally AcCe￿d Practice 05 it applies from l January 2015.
The fllfdncial statements are prepaTed on a going concern basis under the historicat eost
Conventio￿ modifi¢d to include certain items at fair value. The financial stst¢ments are prepared
in sterling which is the fijnetional currency olthe charity and rounded to ihe nearest £1.
The signifieant accountÉng policies are set ilut below. The dir¢¢tors c4)nstder that these
accounting policies are 5uitsble, have b¢¢n consistetttly applied and are suptx)rt¢d by rvdsonable
and prudent judgement and e5tiv[￿teS.
Fund 4¢¢0UDtjDg- unr¢strieted funds
The company's unrestricted fullds con5lSt of a Generdl Fund which is ¢x￿ndable at th¢
discretion of the dir¢ctors in furtherance of the charitable objects of the company. The directors
may at their discretion designite funds for specific purposes but the designation does not l¢g8lly
r¢strict the directors. discretion to apply the funds.
Income reeognition
All income is in¢luded in the Statement of Financial Activiti¢s (SOFA) when the charity is legally
entitled to the in¢ome after any rErforniance conditions hav¢ b¢¢n meL the amount can be
measured reliably and it Is probable that the income will b¢ received.
For donations to be r¢Co￿lSed the charity will have been notified of the arnounts at¥J the
Settlement date in writing. If ther¢ are conditÉoJis attached to the donation and this requires a level
of perfoTmattce b¢fore entitlemeJ)t ¢an be obtained then incom¢ is deferred until those ¢onditions
are ￿llY met or the fjjlfilment of those conditions is within the control of the charity and it is
probable tb&t they will be fiJ]filled.
Donated fa¢ililies and donated professional serYic¢s are recogni5ed in income &t their fair value
when their econotnic benefit is probabl< it can be me&8Uttd reliably and the charity has control
over the item. Fair value is detemiined on the b&8is of the value of the gift to the charity. For
example the amount the charity would be willing to pay tn the op¢n Enarket for such facilities and
services. A corresp)nding amount is T¢¢ogni5ed in expenditure.

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Pag• 12
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES (eonthu
Income recognition (conliftued)
No amount is included in the financial statements for volunte¢r time in lin¢ with the SORP (FRS
102)- Further detail is given in the Directors. Annual Report.
Where Pfdctic&bl¢> gifts in kind donated for distribution trj ihe beneficiaries of the charity are
included in stock and dO￿atIonS in the fiaancial ststements upon receipt. If it 15 imprdcticable to
assess the fair value at receipt or if the costs to undertake su¢h a valuation outw¢igh any benefits,
then the fatr value is recognised as a component of donations it is distributed and on
equivalent amount r¢¢ogni5ed &8 charitsble expenditure.
Voluntary incom¢ received by w&y of donations and gift is credited to revenue on a r¢ceivable
b&sis.
Fixed asset gifts in kind are recogni5ed when receivable and are included at fair valu& They are
not deferr¢d over the life of ihe asset.
For l¢gacies, entitlement is the earlier of ihe charity being notified of an rTrpending disiribution
or the legacy being receiva. At ihis point income is r¢¢ognised. On occasion legac&es will b¢
notified to the charity however it is not possible to measure the amount expected to be
distributed. On these oecasions, the legacy is treated as a contingent ass¢t and disclosed.
Investment In￿Me is interest earned througk holding cash at bank. Inierest income is recogntsed
when receivable.
Expenditure recognition
All expenditure is accounied for on an accruals basis and has been classified under headings thal
aggr¢gate all costs related to the eat¢gory. Expenditure is re¢ognised where there is a l¢gal or
on5tructive obligation to make payments to third parties, it is probable that the settlement will
be requiied ftnd the amount of the obligation con Lr me&8llr¢d reliably.
Where costs cannot be directly attributed to a parti¢ular heading th¢y have been allocated lo
4¢livities on a basis Consistent with th¢ use of the resources. Staff costs and overh¢ad expenses
are allocated to activities on the basis of stsff lime spent on those a¢tivitie5.
Irr¢￿Verable VAT is charged Is an expense winst the activity for which expenditure arose.
Fund-rdistng Costs are those in¢urred in seeking voluntary contributions and do not include th¢
¢osts of disseminating inforniation in support of the charttable activities.
Value Added Tgx
The ¢harity is not ffgist¢red for VAT purposes. th¢r¢fore expendibjre is shown gross of VAT.
Fixed ￿Sets
Tangible fixed assets are Stated at cos( or vatuation less a￿uMuIated dep￿ciation.

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 13
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
ACCOUNTING POLICIES (eofvrfn¥edJ
Taxation
As a charity, the company benefits from various exemptions atTorded by tax legislation. It is
therefore not liable to corwration t&x on income or gains falling due within those exemptions.
R¢¢overy is made of tax deducted from receipts under gift aid.
Going eoneeTn
The financÈal statem¢nts have be¢n prepared on a going concem b&sis. Th¢ Directors consider th¢
basis to be appropriate assuming that the charity has adequat¢ financial support from the bankers
and related parties.
Dongtions and leg8ti¢s
Unrestricted Rrestricted Total Funds Totsl Funds
Funds
Funds
2021
2020
Donations
Donations from rel￿ed parties
Other donations
Grants
4,500
4,665
18,476
716
10,000
22,976
SJ81
10,000
19281
2.500
9,165
29,192
38J57
21,781

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 14
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
Income from Charitable a¢tivities
Ubrestrieted RestTiCted Tot41 FuDds Tots] Funds
Funds
Fllftds
2021
2020
Grant income:
Education Authority
1,1I5
ADAlysis of eipenditure on eb#ritable *ctivitie5
Activities
uDd¢rtaken
directly
Support Total Fund$ Total Funds
costs
2021
2020
Water Drops
Project ¢xpenses
Trayel expenses
OtTice expenses
Foreign currency losses
Wages and salaries
Sundry
Bank Charges
Youih Outreoch..
Food
Event costs
Fuad raising expenses
Wages and salartes
Consultancy exp¢nse5
Support ¢osts (note 6)
Charilable donations
10,$23
1.161
413
10,523
1,161
1.151
486
7J69
294
738
7J69
294
1.769
1,678
9,381
420
61
28.000
12W3
8,457
21,040
41 J09

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
Pag• 15
Allocatlon of support costs
Basis of
allocation
Water Drops
Totsl
2021
Total
2020
Governance (not¢ 6)
Wages and salaries
Sundry
Bank charges
Office rnnning costs
Cost
Cost
Cost
Cost
Cost
7J69
294
56
738
7?69
294
738
61
&457
8,457
61
Governance eosts
Unrestricted Restricted Totsl Funds Totsi Funds
FuDds
Fujtds
2021
2020
JTrdependent examiner's fees
Legal and professional fees
Dire¢tors and key management personnel remuneration gDd expenses
Th¢ key management personn¢l ￿e consid¢red to be th¢ trustees.
The tnTStees neiih¢r received nor waived any remunerdtion during the year (2020 - £Nil).
Th¢ trustees dtd not have any expenses reimbursed during the year (2020- £Nil)

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
Page ie
& Staff costs and employee benefits
Total staff costs were as follows:
2021
2020
Wages and salaries
Social security costs
Pension costs
7J69
8,542
645
194
7,369
Allocated to..
2021
2020
Youth Outr¢arh
9J81
9J81
9.381
9,381
Parti£ulgrs of employees:
The &v¢rage monthly number of employees including the directors during the year. ¢alculaled on
the ba%is of full-time equiyalents, wa$ as follows..
2021
2020
No
Management staff
Project manager
Administration
No ¢mployee received remuneration of more than £60.000 Iluring the yw (2020- Nil).
Creditors: Amounts falling due TVithiD one year
2021
2020
ACcn￿lS
Deferred income

Page 17
PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
10. Unrestrieted funds
Balance at
l June 2020
Balance At
Expendlture JI M9y 2021
lllcome
Generdl funds
250
9.165
(8,457)
958
Balance at
l June2019
Balance at
31 May 2020
Income
Expenditure
General funds
18,662
22,896
(41.J08)
250
I l. Restricted funds
Balance at
l June 2020
BolJnc¢ at
ExpendÉture 31 May 2021
Intome
Restricted funds
29.192
(12383)
16,609
Balanc¢ at
l June2019
Balance at
31 May 2020
Income
ExpendÉtur¢
Restricted funds
12. Analysis of net assets beÉweeo funds
As 4t31 May 2021
Tangible Net current
rlled assets
assets
Total
Unrestricted funds
R¢stricted funds
958
Totsl Funds
17567
17567
As at 31 May 2020
Tangible Net current
fixed assets
Totsl
Unrestricted fimds
Restricted funds
250
250
Total Funds
250
250

PRACTICAL CHRISTIAN OUTREACH
COMPANY LIMITED BY GUARANTEE
Page 18
NOTES TO THE FINANCIAL STATEMENTS (continued)
YEAR ENDED 31 MAY 2021
13. ReeoD¢iliation of net IDcome ¢0 net casb IIDW from operating activities
2021
2020
Net income/(expenditure) for year
17J17
(18,412)
Depr¢ciation of tangible r￿ed assets
Increase/(decre&%e) in creditors
Net cash flow from opernting activitie5
17J17
{18,412)
14. Related party transaetlons
CMS Global Ltmit¢d and GWA Supplies Limited, Fxith companies limited by guarnntee &re
deemed to be related as th¢y have the same director gs one of the directors of Pt7ctical Christian
Outreach.
During the y¢ar, the charity received donations of £nil (2020: £10.671) from CMS Global
Limited and £17,800 (2020: £8,610) from GWA Supplies Limit¢d.
In addition, the Trustees have ¢ontributed a total of £5,176 (2020.. £nil) to the ch8rity.
15. Company l&ffjit¢d by g￿#r&￿tee
The company is limited by guarantee and has no share eapitai.
On a winding up members may k Tequired to Contribute a maximum of £10.