Registered Cha rity NIC101167 Apsley Hall Assembly Annual Report and Accounts for year ended 31 December 2025 IDS Chartered Accountants LLP 23125 Queen Street Coleraine Co Londonderry BT52 IBG
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 Reference and administrative information Charity Name and Number Apsley Hall A5sernbly Registered Charity NIC101167 HMRC Charity Reference Number.. XN46018 Corresponden¢e Address Jame5 Thofnpson 66 Magheralave Meadows Lisburn BT28 3NT Web Presence w: http'./lapsleyhall.com/ e: apsleyhallbelfast@gmail.com f: http'.//en-gb.facebook.com/ApsleyStreetH311 http'.l/in5tagram.comlapsleyhall Trustees Joshua Fitzhugh Stephen Rogers All trustees are resident in Northern Ireland. Elders Joshua Fitzhugh Timothy Reid Stephen Rogers Deacons Ithai Udaiyar Staff The assembly employs no staff. Caretakin& catering duties, youth work, relief work ar>d Christiari ministry were undertaken by a team of voILJnteer church members and regular attender5. Bankers Danske Bank Forestside, Belfast, BT8 6FX Barclays Bank UK PLC 17 Castle Place, Belfast, BTI IEL Independent Emaminer IDS Chartereij Accountants LLP 23-25 Queen Street Coleraine BT52 IBG Solicitor5 Hewitt & Gilpin 14-16 james Street South Belfast BT2 7GA
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 Trustees, Report for the year ended 31 December 2025 The Tnjstees present their report along with the financial statements of the Church for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting polities Set out in Notes l and 2, and comply with the trust deed and applicable law. Objectives and activities The objectives of the Assembly, as stated in the Trust Deed are.. 111 to glorify God and advance the Christian faith by bearing witnes5 in word and action to the life and teachings of Jesus Christ and to the truths of Christianity lin accordance with the Statement of Beliefs),. 121 to relieve Sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support,. 131 to advance education; 141 to establish new local churches- 151 to advance citizenship by inculcating Christian ethica5 behaviour in and among people of all ages- and 161 to promote reconciliation. These objects may be pursued in the United Kingdom or Ireland or the world in such ways as the Trustees from time to time may think fit. In furtherance of the principal object of the Charity the Trustee5 maintain Ap51ey Hall as a place for the worship of God, the preaching of the gospel of God and the fellowship and edification of the Christian believers who constitute the Assembly. Thi5 is mainly done by weekly meeting5 for the Lord's Supper (communion seNicel, the preaching and teachinE of the Word of God, prayer and fellowship, and the weekly Apsley Bible Club for young people. Since the preaching of the gospel is not restricted to any one location or community, it has been the practice of the Assembly, following the example of the New Testament, to encourage interest in missionary work at home and abroad, and to use Assembly fijnds, over and above what is needed to maintain the fabric of the building and fund local meetings. to 5UPPOrt missionary work worldwide. During 2025 such support was given to 13 evangelists and missionarieslmi5sionary couples and 15 rnission, relief and support organization5. Report on Public benefit The trustees consider that the church fulfils the public benefit requirement as evidenced In the followlng ways.. The advancement of the Christian faith, with the infinite spiritual and eternal benefrts derived from a relationship of trust with God,. The advancement of education as part of the advancement of the Christian faith, promoting the analysis of ancient Itterature and the religious and creative education of children; The advancement of citizenship and community development, through the antecedent benefits of the moral framework provided by the Christian faith (including physical and mental health and positive attitudes to work, citizenship, moral and social behaviourl,. The advancement of conflict resolution and reconciliètion, as the Christian faith forbids retaliation and promotes repentance, forgiveness, and reconciSiation. including the respect of those who hold different religions, belief5, and practice; The promotion of sacrificial giving by church members to other charitable organisations involved in work such as education, medical aid, disaster aid and the relief of poverty. Such organisations bring about the rellef of poverty, the relief of those in need by reason of various disadvantages, the advancement of health and the saving of lives.
Apsley Hall As5ernbly. Account5 for the year ended 31 December 2025 Beneficiarie5 of the church's purp05e5 are men, worllen and children in Belfast and such other parts of the UK. Ireland, and the rest of the world as the trustees from time tD time may think fit. Church services are open to all to attend free of charge, although some are intended for specific age groups or confessing Christians with Christian lifestyles. The indirert benefits listed in the final bullet point above impact people worldwide. Achievements and performance The objects of the Assembly are spiritual and qua5itative, and therefore are difficult to measure in many respects. A high proportion of members continue to be engaged in serving the Lord in a variety of ways in the Assembly. (l) Glorifying God (Jnd (Jdvancing the Christi(Jn faith The Assembly provides a variety of church services and activities ihroughout the year. Membership at the end of 2025 was 41. We welcomed 8 new members but also said goodbye to I member. The Trustees are delighted with the way the assemb continues to support many missionaries and mission organisation5 at home and abroad through prayer, financial giving and volunteering. During the year 13 evangelists and missionaries/missionary coijples were supported in the work of evangelism and Bible teaching in Ireland Inorth and south), and also in England. Albania, China, Cyprus, Moldova, and Zambia. Some members of the assembly were able to make trips to aid in medical relief work during the year. One member continues to work as a volunteer with Bible Centred Ministries International, and another as a volunteer editor for Bible Educational Service5. Several members regularly preach in other Christian churches throughout Ireland. Two current and former members are involved full- or part-time with the Myrtlefield Trust, a worldwide Christian publishing ministry. As in previous years, the assembly continued to offer Bibles free of charge to website visitors. This work began to increase exponentially in stale during 2023 and 2024, and volumes remain high in 2025. Over 10,000 Bibles were posted during 2025 to addresses in the UK and Ireland Ic. 2,000 were posted In the prlor yearl. Requests from some other countries are forwarded to partners there. A number of steps have been taken in order to adapt to this increase in volumes. The assembly began to partner with a Christian publisher and distributor, Ioofthose, who post Bibles directly to online requestors. The a5semblv IS grateful for the efforts of Ioofthose in seeking to minimise costs and carry out the work as efFiciently as possible. Four members of the church now share responsibility for reviewing request5 and correspondn8 with both requestors and Ioofthose. Costs of the work have increased significantly in turn Isee note 7 below). It has so far been wssible to cover these amounts through a combination of existing regular voluntary donations and exceptional gifts from donors within and outside of the church, and the assembly is grateful for the generous support provided. The a55embly also has significant resources available in terms of both cash and fund balances. There wa5 £19,655 in the current account at year end given specifically for Bibles. There was also a surplu5 of c. £23,000 lin excess of reSee$l in the mission fund in the assembly's current account at the year end, and the assembly expects to use some part of this Surplus in 2026 to support expenditure on Bibles lin keeping with the objective of the mission fund for support of mission work and the advancerllent of the Christian faith worldwide). The elder5 and deacons continue to monitor current and projected expenditure on Bibles in light of the a55embly's existing commitments to wider mission giving. If it were to become clear that such expenditure could not be sustained, the website offer would be provisionally suspended. The Trustees re1ve benefit from this object in the same way as the public at large. Thls is regarded as incidental.
Apsley Hall Assembly. Accounts lor the year ended 31 December 2025 (2) Relieving sickness andfinonciol hardship and promoting and preserving good health The church has an annval offering for Chitokoloki Mission Hospital in Zambia, where several of our members have seNed in various capacities in recent year5, including 2025. Regular support is given to a children'5 home in Albania that several members of the church have vi51ted in the past. Our regular annual offering was sent to Open Doors. for the suffering church throughout the world. Our annual offering for Mission Aviation Fellowship also helped support a variety of relief efforts worldwide. And through Manara International support was also given to refugees from Syria and Iran, now located in Jordan. During 2025 we continued to provide food to several families known to members as part of a relief scheme, helping with the cost-of-living crisis. (3) Advancing education DLJring the year there have beefj offerings to support Christian mission schools in Burundi, Cypru5 and Zambia where three of our past members have previously taught and several member5 have visited. We also supported Manara International's work in running camps for young people in Jordan. We had an annual offering for Bible Educational Services, which provides materials to Schools and individual young people in Ireland and in a large number of languages and countries across the world. The assernbly has continued a series of informal Sunday evangelistic evenin8s, discussing stories recorded in the Gospels. There has been an encouraging number of interested visitors coming to these events. (4) Establishing new local churches Many of the mi55ionaries 5UPPOrted during the year are engaging in building up churche5 established recently. One evangelist was supported who is actively seeking to establish a new church in Northern Ireland and another couple is seeking to establish a new church in the Republic of Ireland. (5) Advt7ncing citizenshNp The Christian gospel clearly teaches respect for. and submission to. lawfully appoinled human authority, and artive participation in the societies where church members live. Such teaching contributes to the advancing of citizenship, and is an integral part of all teaching given to adults and children who participate in the church'5 activities. (6) Promoting reconciliotion This past year we continued to support and staff a cross-comrnunity residential on behalf of BCM. The Trustees have had regard to the statutory guidance in respect of the Public 8enefit Requirement published bv the Charity Commission for Northern Ireland. Financial review Results The Trustees are once again thankful for the Lord's blessing throughout another year and are grateful for the continued generosity of members of the Assembly, and regular attenders at the meetinBS, particularly in the face of the difficult financial and personal circumstances arising from the cost-of-living crisis. Gifts and gift making policy It is the assembly policy to make gifts to Christian workers commended by the Assembty to the Lord's work, former member5 of the Assernbly and others known to the elders and members of the seMblY who are engaged in Christian rninistry in Ireland and worldwide. During the year gifts of £19,093 were made to individuals levangelists, missionaries / missionary couples. and local individuals in need known to the church) and gifts of £17,713 were made to institutions Imission organizations, Christian schoo15, and Christian organisations in a variety of relief ministries in the UK and worldwidel.
Ap51ey Hall Assembly, Accounts for the year ended 31 Oecember 2025 Reserves poliry The Trustees aim to have suff icient funds from year to year to maintain the meeting hall and to make a significant ongoing contribution to Christian mission work in Ireland and worldwide. The Trustees have set aside an amount equal to approximately orie yearfs essential cost5 to maintain the hall and reguSar church meetings, and three months of regular missions giving. Reserve funds are invested in a spread of low to moderate risk funds that are ethically invested. The Trustees are currently seeking to increase reserves in the building fund with a view to a possible future building project. Risk monogement The Trustees have examined the major business and operatlonal rSsks which Apsley Hall Assembly faces. They have appointed a qualified accountant as honorary treasurer. All offerings are counted by two people who sign a record of the amounts received, and all cheques issued are signed by two people from a panel of six authorized signatories. The Trustees monitor the finances regularly throughout the year, and are confident that the risks are relatively minimal 8iven the nature of its work, the donations made to it and the modest costs that it incurs. Taxation statu5 As a charity recogniied by HM Revenue and Customs the A55embly has no liability to taxation on its charitable activities. Structure, governance and management Ap51ey Hall Assembly is an independent local church and a charity recognized by HM Revenue and Customs IHMRCI, originally constituted under a trust deed dated 10 March 1921 which was replaced by a modern deed dated 30 September 2014, with a minor rnodification in July 2015. It is registered with the Charity Commission for Northern Ireland as of 28 January 2015 as required by the Charities Act (Northem Ireland) 2008 las amended). The assembly is in the Pro$5 of changing its legal form from a trust to a company limited by guarantee. The company was incorporated on 28 November 2024 and assets are currently120261 in the process of being transferred from the trust to the company. Trustee5 are appointed by the Board of Trustees and serve for an indefinite period. Those Trustees who have served during the year are Set out on page 2. The Trustees meet annually, but have delegated the spiritual oversight of the assembly to elders who are appointed from wlthln the church membership. The elder5 are a5SlSted in the ongoing management of the assembly activities, funds and fabric by deacons. Elders and deacons are selected on the basis of the biblical qualifications given in l Timothy and Titus, and serve for an indefinite period. The elders meet once a month, and at least one elder meet5 Wlth the deaconlsl once a month also. No Irustee 15 remunerated for their services as trustee, but they are reimbursed for authorised payments they have made for assembly expenses. Risk The Trustees consider that there are two main areas of risk facing the Assembly, a5 follows- Finoncial.. The Assembly relies almost entirely on the income recewed from freewill offerings which enables the Assembly to achieve tt5 charitable objective5. This past year there was an excess of income over expenditure (before investment gains /10ssesl of £22,883 Icompared to an excess of income over expenditure of £28,443 in 2024, a5 restated on an accruals basis). Voluntary donations during the year increased by £33.556 or 34%, due to increases both in weekly boxes (increase of £4,118 or 7%) and one-off gifts (increase of £29,884 or 88%). The majority of one-off gifts relate to exceptional gifts towards the assembly's work of distributing free Bibles (see further comments above); there were also some one-off gifts towards the building fund. Gift Aid decreased by £445.
Apsley Hall Assembly, Accounts lor the year ended 31 Oecember 2025 The Trustees consider that any additional c05tS should not pose a significant risk in 2026. Should income be reduced significantly, the Trustees would implement a cost reduction programme and seek additional sources of Income to ensure the A55embly's financial stability. Reputotionol.. A child protection policy has been drawn up in relation to work with children and the elders have appointed a designated child protection officer. This policy is reviewed annually, and everyone who assists with the children's work is vetted. A safeguardin8 policy ha5 been drafted and has now been adopted. Trustees, responsibilities in relation to the financial statements The law applicable to charities in Northern Ireland requires the Trustees to prepare financial statements for each financial year which gwe a true and fair view of the Charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the Trustees are required to.. select 5Ultable accounting policies and then apply them conslstently; Fnake judgments and estimates that are reasonable and prudent,. state whether applicable accounting standards and statements of recommended practice have been followed. subject to any departures disclosed and explained in the financial statements,. and prep3re the financial Statements on the going concern basis unless It is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008 las amended). They are also responsible for Safeguarding the a55ets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and Elder5 Oll and signed on their behalf by Joshua Fitzhugh & Stephen Rogers 0310612026 19106126
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 ids. chartered accountants Independent Examinerfs Report to the Trustees of Apsley Hall Assembly, Belfast, Northern Ireland. I report on the accounts forthe year ended 31 December 2025. Respective responsibilitie5 of the Trustees and Independent Examiner charTtytrusteesyou are responsibleforthe prEparatN)n of the accounts in accOrdanWrth the requirements of the Charrti Act (Northern Irelandl 2(X)8. It is my reswnsibdttyto- examine the accounts undersettton 65 of the Charities Act (Northern Ireland) 2008,. follow the prccedures laid down in thegeneral Directionsgiven bythecharty Commissk)n for Northem Ireland under sertion 6519llbl of the Char.eS Act- and State whetherparticular matter5 have corne to rny attention. Basis of Independent Examinerfs Statement I have examined yourcharity accounts as required undersection 65 of the Charfcie5 Act and rny examinatK)n was canied out in accordance with thegeneral Directions gwen the Charity Commission for Northern Ireland undersertion 651911bl of thecharities Myexamination included a review of the accountinE CordS kept tythe charityand a comparison of the COUnts psented with those record5. It abo iludeS consideration of any unusual r£ems ordisclosures inthe accounts, and seeking explanations from you as chartytnjstees cOnminganysuch matter5. My ro isto statewhetherany material Matte have cometo myattention gvingme cause to believe.. l. That accounting records were not kept in aordall wtth section 63 of the Charitp5Act 2. Thatthe accounts do not accord wfih those cOUntIng records 3. Thatthe accounts do not comptywiththe accounting requirements ofthe CharitiesArt 4. Thatthe isfurther infomiation neededfor a proper understanding of the accountsto be reached. Independent Examinerfs Statement I have COTllpleted myexamination and have no concerns in respect of the Matte Illto141 listed atrove and, in connection WTth followingthe DireciDrLS ofthe ClrityComMisSion for Northern Ireland, I have found no mattersthat requi drawingtoyour attention. Alison Wallace IDS Chartered Accountants LLP 23-25 Queen Street COLERAINE BT52 IBG
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 Section A Statement of financial activities Unrestricted funds Restricted income funds Total funds PrioryeorAunds Incomlng resources INote 61 Income and endowment5 from: Donations and legacies Charitable activities 19,421 115,786 135,207 99,938 557 Investments 484 2,675 118.461 3,159 138.366 2,872 103,367 Total 19.905 Resources expended (Note 71 Expenditure on: Charitable activities 14.842 81,396 96,238 74,924 Separate material item of expense Tottsl 424 18,821 19,245 15.266 100,217 115,483 74,924 Net incomellexpenditurel before investment 8ainslllossesl Net gain51llossesl on investments (note 61 Nel Incomellexpenditurel Transfers between funds Net movement inAunds 4,639 18,244 22,883 28.443 135 1.748 19,992 1,883 24,766 1,474 29,917 4,774 4774 19.992 24,766 29.917 Recontiliotion olfvnds.. Total funds brought forward TotalAunds CQtrTledfonvurd 18.070 2244 97,527 117.519 115,597 140,363 85.68fl 115,597
Apsley Hall Assembly, Account5 for the year ended 31 Oecember 2025 i io Sectlon B Balance sheet Unrestricted fund5 Restricted income funds Totsl this year Total lust yeur Current assets Debtors (Note 101 Investments (Note 91 Cash at bank and in hand Note 12 Totalturrent ussets 2,202 1,711 18,931 815 3,017 23,688 119,385 3.606 21,157 93.369 21,977 100.454 22,844 123.246 146,090 118.132 Ciedltois: amounts falling due withln one Year (Note 111 5,727 5.727 2,535 Net current ossets/(liobfflitiesl Total ossets less current Ilobllities 22.844 117,519 140,363 115,597 22,844 117.519 140,363 115.597 Totol net ussets or Ilobilities Funds of the Charlty 22,844 lJ7,519 140,362 115,597 Restricted income funds (Note 131 UnrestTlCtèd funds TotolAunds 117,519 117,519 97.530 22,844 22.844 22,844 140,363 18,067 115.597 117.519 Approved by the Trustees and Elders and signed on their behalf by Joshua Fltzhugh & Stephen Rogers 03106/2026 19106126
Apsley Hall Assembly. Accounts for the year ended 31 December 2025 | li NOTES TO ACCOUNTS Note I 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordan with the Statement of Recommended Practice- Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with the Charities Act (Northern Ireland) 2008. The charity constitutes a public beg)efit entity as defined by FRS 102. All amounts have been rounded to the nearest pound. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the Tru5tee5 adopt the going concern basi5 of accounting in preparing the financial statements. 1.3 Accounting policy The accounts present a true and fair view and the accounting policies adopted are a5 Stated in the present note. The accounts have been prepared on an accrua15 basis, in line with the Charitie5 Statement of Recommended Practice ISORPI IFRS 1021. The prior period was the first period for which accounts were prepared on an accruals basis. The assembly is currently in the process of changing legal form from a trust to a company limited by guarantee, and will therefore be legally obliged to prepare accounts on an accruals basis once that process complete. Current year accounts have therefore been prepared on an accrua15 basis, in anlicipation of the change currentlv ongoing. This is consistent with the approach taken in the prior year.
Apsley Hall A55embly, Accounts for the year ended 31 December 2025 112 Note 2 Accounting policies 2.1 Income Income is included in the Statement of Financial Activities ISOFAI when: the charity becomes entitled to the resources,. it is more likely than not that the trustees will receive the resources- and the monetary value can be measured with sufficient reliability. There has been no offsetting of assets and liabilities, or income and expenses. unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations are only included in the SOFA when the general income recognition criteria are met15.10 to 5.12 FRS102 SORPI. No income in relation to legacies, government 8rants, or performance related grants was received in the reporting period. Gift Aid receivable is included In income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. No contractual income was receNed by the charity during the year. No donated goods or services were received by the charity during the year. The value of any voluntary help recewed is not included in the accounts but is described in the trustees, annual report. Income from interest, royalties and dividends is included in the accounts when receipt is probable and the amount receivable can be measured reSiably. Investment gains and105ses includes any realised or unreallsed galns or losses on the sale of investments and anv gain or loss resulting from revaluing investments to market value at the end of the year. 2.2 Expenditure Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation Can be Thea5ured with reasonable certainty. No deferd income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade discounts The charity accoLtnts for basic financial instruments on initial retognition a5 per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19. FRS102 SORP.
Apsley Hall Assembly, Accounts for the year ended 310ecember 2025 113 2.3 A55ets Tangible fixed assets are initially measured at cost or valuation, net of depreciation and any provision for impairment. The only currently capitalised asset is the building owned and used by the church. Depreciation is provided on all tangible fixed assets other than land at rates calculated to write off the cost or valuation, less estimated resiilval value, of each asset on a straight-line basis over its expected useful life, as follows: Buildings.. So years Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than I Year are treated as current asset investments. Debtors lincluding trade debtors and loan5 receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. Current a55et investments are investments held for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents Wlth a maturity date of less than one year held for investment purpose5 rather than to meet short temi cash corllmitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. 2.4 Other information The following funds are maintained: Assembly Fund is an unrestricted fund which is used for any charitable purpose, but mostly used for the costs of assembly activities and upkeep of premises. It is financed by freewill offerings from the second Sunday in each month. Building Fund is a restricted fund used for premises, repairs and renewals. It is usually financed bv intermittent freewill offerings. occasional offerings and gifts or transfers from the Assembly Fund. Relief Fund 15 a restricted fund which is used for emergency relief and the relief of poverty worldwide, including local food relief. It 15 financed by a weekly freewi1S offering. In addition, the freewill offering on the fourth and fifth Sundays of some months is for the Relief Fund or a designated relief organization or project. Mission Fund is a restricted fund for support of Christian mission work and the advancement of the Christian faith worldwide. It is financed by freewill offerings on the first and third Sundays of each month. In addition, the freewill offering on the fourth Sunday is usually for a designated mission organization. There were no endowrnent funds. All assets are fully owned by the Assembly. They are valued according to their insured value. There is no ultimate controlling partv. Note 3 Trustee remuneration None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
Apsley Hall Assembly. Accounts for the year ended 31 December 2025 114 Indemnity insurance for Trustees, and Officers, liability is included a5 an integral part of the general churth insurance policy. Note 4 Trustee expenses No trustee expenses were Incurred during the year. Note 5 Transartions with trustees und connected persons Connected persons are those persons or entities that are closely connected to the reporting charity or Its trustees and, among other persons and entities, includes.. any trustee of the charrty; ènd a child, parent, grandchild, grandparent, brother or sister of any such tnjstee, or spouse thereof. No transactions were undertaken with trustees or connected persons. Note 6 Analysis of income Unrestrl¢ted funds Restritted Income funds Totsl funds Prloryeor Donation5 and legacies Donations and gifts Gift Aid Total 18.846 575 113.674 2,112 115,786 132,520 2,687 135,207 96,806 3,132 99,938 19A21 Charltable actlvltles: Fees for rentsl of premises Total 557 557 Income from investments.. Interest income Dividend income 435 49 2,074 601 2,675 118.461 2,509 650 2,295 577 Total TOTAL Income 3,159 138,366 2.872 103,3S7 19.905 Further analysis of individual items is as follows:
Apsley Hall Assembly. Accounts for the year ended 31 December 2025 115 Voluntary donations Unrestrlcted Fund5 Restrlcted Funds 2025 Total Funds 2024 Totol Funds Weekly boxes Other gift5 Oth&r income 13,384 3,750 1,712 575 53,674 60,001 67.058 63,751 1,712 2,686 135,207 62,939 33,S67 Gifr Aid and Small Donations Scheme 2,111 115,786 3,132 99,938 Total 19,421 Bank Interest Unrestricted Funds Restrlcted Funds 2025 Total Funds 2Q24 Total Funds Current Account IDanskel Epworth Cash Plus Fund for Charitie5 Total io 70 80 93 425 2,004 2.074 2,429 2,509 2.2D2 Z,295 435 Unrestricted Funds Restricted Funds 2025 Total Funds 2024 Totul Funds Irestotedl Dividend5 Dividends received Nl Central Investrnent Fund for Charities 49 601 650 577 Totol dlvldends received 601 650 577 The investment in the Nl Central Investment Fund for Charities INICIFCI is the church'5 only investment. The gain on investment5 in the SOFA relates solely to the NICIFC investment. Note 7 Analysis of expenditure 2025 2024 Unrestrlrted funds Restrlrted intome funds Total funds Unrestrlrted Aunds Restritted incomefvnds Totolfund5 Expenditure on charltable actlvltles Assembly 3Ctivities Upkeep ol premises. Gifts made 6.159 7.211 45,210 380 51,369 7,591 6,684 5,131 23.146 947 29.830 6.078 i.ocM) 35,806 36.806 38,612 38,612 Admin and governance Totsl expenditure on charitable activities 472 472 4Q4 14A42 81,396 96,238 13.219 62,705 74,924
Apsley Hall Assernbly, Accounts for the ye3r ended 31 December 2025 116 Other Expenditure on equipment lincluding minibus purchase) Total othèr expenditure TOTAL EXPENDITURE 424 18,821 19.245 424 18.821 19,245 15,266 100.217 115,483 12,219 62,705 *The total for upkeep of premises is analy5ed below into totals for upkeep solely1£6,5111 and repairs and renewals l£1,0801. 74,924 Further analysis of individual items is as follows.. Unrestricted Funds 120251 Restricted Funds 1202SI Total Fund5 120251 Assembly activitie5 2024 Assembl Fund Meetillg5 Outreach & study literature Bibles requested on website Catering Youth work 1.852 885 294 2,146 885 2,545 3,642 22,189 330 44,916 45.246 646 646 2,446 6,159 2.446 51.369 1,454 29.830 Total 45,210 Expenditure on Bible5 requested on the website is disclosed separately las in the prior yearl. Unrestricted Fund5 Restrirted Funds Total Funds120251 120251 120251 2024 Upkeep of premise5 Assembl Fund Heat, light & water Insurance 2,301 850 2,301 850 2,779 945 Cleaning General Expenses Maintenance 832 1,796 732 832 662 1,796 732 282 Total 6,511 6.511 5,611 Unrestricied Funds Rèstricted Funds 120251 Total Fund5120251 2Q24 Repairs and renewals 120251 A55embl Fund Small repairs and renewals Buildin Fund 700 700 Small repair5 and renewals Total 380 380 467 700 380 1,080 467 Details of certain items of expenditure Fees for examination of the accounts 2025 2024
Ap51ey Hall As5ernbly, Accounts for the year ended 31 December 2025 117 Independent examlnerfs fees Ilncluded In admln & 8overnancel Total 350 350 350 350 Grantmaking 2025 Grants to institutions Grants to indiwduals Total Advancing Christianify 7,400 14,300 21,700 8,312 1,763 10,075 Education 3,381 3,381 Church planting 1650 1.650 Totol 19,093 17,713 36,806 2024 Grants to institutiong Grants to individuals Total Advancing Christianity 5,200 16,500 21,700 7,935 3,627 11,562 Educatitsn 3,700 3,700 Church planting 1,650 1.650 Totol 16,835 21,777 38.612 No gift5 to institutions in either 2025 or 2024 are considered to be material. Further analysis Gifts made by trust objects Object Amount 2025 1£) 21,700 10,075 3.381 1.650 36,806 Amount2024 Adv3ncin Christianitv 58.96% 27.37& 9.19% 4.48% ioo.oo% 21, 7(X) 11.562 3,700 1,650 38.612 56.20% 29.94% 9.58% 4.27% 100.00% Educatio Church Plantin Total Gifts made by country Country Arnount 2025 Amount2024 1£) 4,850 900 J,ioo 2,100 1,100 6,050 1,200 I,IOD 13,577 Albania Burundi Chin3 Cyprus 4,300 693 I,ioo 1,788 2,900 5,500 1,600 I,ioo 12,520 2,793 11.68% 1.88% 2.99% 4.86% 7.88% 14.94% 4.35% 2.99% 34.01% 7.59% 12.56% 2.33% 2.85% 5.44% 2.85% 15.67% 3.11% 2.85% 35.16% 7.77% Ireland Jordan Moldova UK Zambia
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 Worldwide Total 2,512 36,806 6.82% I.00% 2,535 38,612 6.57¥o ioo.oo% The above total of £36,806 include5 the following gifts which had been collected, but not yet remltted, at 31 December 2025: £693 to Arrano School, Zambia; £693 to Discovery School. Burundi- £688 to Log05 School, Cyprus; £1,306 to Bible Educational Services; £1,370 to Open Doors for the support of the suffering church- £977 to Mission Aviation Fellowship. Note 8 Tangible fixed assets The only asset historically capitalised 15 the building owned and used by the church. The buildin8 is fully depreciated and has no residual value. Therefore, no residual value is included on the balance sheet. All other asset purchases have been expensed when they are incurred. Note 9 Current asset investments Analys19 of current asset Investments 2025 2024 Cash or cash equlvalents 23,688 21,157 Totsl 23,688 21,157 Note 10 Debtors Analysis of dèbtors 2025 2024 Other debtors 3,017 3,606 Total 3.017 3,606
Apsley Hall Assembly, Accounts for the year ended 310ecember 2025 119 Note 11 Creditors Analysls of credltors Amounts falling due within one year 2025 2024 Accruals for grant5 payable 5.727 2,535 Total 5.727 2,535 Note 12 Cash at bank and in hand Cash at bank and in hand 2025 2024 Cash at bank and on hand Totsl 119,385 119,385 93,369 93,369
Apsley Hall Assembly, Accounts for the year ended 31 Decernber 2025 120 Note 13 Charity funds 2025 * Key.- PE- pemjonent endowmentAunds,' EE- expendible endowmentfvnds.- R- restrlctedlncomefunds, includffngspecial trusts, of the chority•' ond U- unrestrKtedAunds Fund names Type PE, EE Ror UR• Purpose and Restrictlons Fund balances brought forward Income Expendlture Transfers Gair45 and losses Fund balances carried forward Assembly Fund UR See note l. 'other inforrnation. See note I, 'other inforrn3tion' See note I, 'other information, See note I, 'other information, See note I,'other information, See note L,'other information, Gift5 Specifically for articular causes 18,070 19,905 -15,266 135 22,844 Building Fund 60,757 3,520 -700 1,050 64.627 Mission Fund 22.251 18.422 -17.350 -381 550 23,492 Relief Fund 5,529 8,263 -4.963 44 148 8,933 Youth Work Furid Free Bible Fund 8.897 55,850 -44,917 19,830 Other funds 93 32,406 -32,287 425 637 Total Funds 115,597 138.366 .115,483 1,883 140,363 2024 * Key.. PE- pemonent endowmentAunds,' EE- expendlble endowmentAunds,' R- restiyrted in¢omeAunds, including 5peciol trusts, oAthe chority*' und U- unre5trKtedfvnds Fund names Type PE, EE Ror UR. Purpose and Restrictions Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried fofward Assembly Fund UR See not& I, 'other infoFmation' S&e note I, 'oth&r information, See note I, 'other information, See note I, 'other information, See note l. 'other information, See note I, 'orher inlorrnation, Gifts specifically for particular cau5e5 16,281 15.327 -12.219 -1.426 109 18.070 Building Fund 49,114 11,771 -950 820 60,757 Mission Fund 12,896 28,116 -18,751 -440 430 22.251 Relief Fund 5,768 6,498 -6.827 -26 116 5.529 Youth Work Fund Free Bible Fund 1,647 21 -1,668 28.946 -21.475 1.426 8,897 Other funds -26 12,688 -13,035 466 93 Totsl Funds 85,680 103,370 -74,924 1,474 115,597
Apsley Hall Assembly, Accounts for the year ended 31 December 2025 | 21 Transfers betweenfunds 2025 There were no transfers between unrestricted and restricted funds in 2025. 2024 Reason for transfer and where endowment 15 converted to income, legal power for its conversion £1,426 transferred from Assembly Fund to Free Bible Fund to cover costs of free Bible5. Total of £466 transferred from Mission Fund and Relief Fund to round up amount5 given to specific causes consistent with alms of Mission and Relief Fund respectively las In previous years). Afflount Between unr&stTlCted and restricted funds £1,892
Ap51ey Hall A55ernbly, Accounts lor the year ended 31 December 2025 Independent Examiner's Report to the Trustees of Apsley Hall Assembly, Belfast, Northern Ireland. I report on the accounts for the year ended 31 December 2025. Respective responsibilities of the Trustees and Independent Examiner the chartytJste you are responsibleforthe preparatK)n ofthe accounts in accOrdanwith the requiMents0f the CharitE5 Act INorthern Irefandl 2(X)8. It is my reSnSibIlItytO'. examinetheaccounts undersection 65 of theCharf(ies Art (Northem Ireland) 2(X)8,' folkyNthe ProdureS laid down in thegeneral DirectKJns gwen bythe Chartycommission f Northem Ireland under sectK)n 6519llbl of the Charitie5 Act; and state whether particular matters have come to myattention. Basis of Independent Examinerfs Statement I have examinedyourcharityaccounts as required under section 65 of the CharitiesAct and my examination was carried out in accordawe with the general Directions gven by the Charitycommission for Northern ILind undersection 6519llbl of the Charrties MyexaminatKJn included a review of the a(tounting records kept bythe charity and a comparison of the accounts presented wf(h those records. tt a0 illcludes considerdtion of any unusual r£ems or disck)5L+res in the accounts, and seekingexplanationsfrom you aschartytrustees cOnMIngan¥ such matters. My ro to state whetherany matetial matters havecometo m¥attentn givingme cause to belie. l. That accounting records were not kept in accordan with setti)n 63 of the Charitie5 ALt 2. That accounts do not ac¢c*d wh those accounting records 3. Thatthe accwnts do notCoMpWlthlheaCcounting requirements of the charfl1 ALt 4. Thatthere isfurther infom)ation needed fora prOr understanding of the accountsto be reached. Independent Examiner's Statement I havecornpleted my examination and have no COnm5 in respectof the matters Illto141 listed abjve and. in connertion wf£h followingthe Directions OfthecharitycommSionfor Northern Ireland, I have found no matters that require drawingtoyour attention. Alison Wallace IDS Chartered Accountants LLP 23-25 Queen Street COLERAINE BT52 IBG