Charity nwnber: NIC 101222 Company number: N1026107 Christian Famlly Centre (ThD Limited (A eompany limitsd by guarantee) Directors, report and unaudited financial stasements. for the y&qr ended 31 March 2023
Christian Famity Centre (ThD Limited (A company limited by guarantee) Contents Page Trnstees, report Independent examiners, Teport ststement of fjnan¢ial aclivities Balance sheet Not&s to the financial statsments 8-12
Christian Famity Centre (TID Limited (A eompany limited by guydrantee) Legal and administrative infonnation Charity number C 101222 Company reglstration number N1026107 Busilless address Arnioy Co Antrnn BT53 8SX Trnstees AthwRogers Shirley Rogers Ric]wrd Wdton Accountants SD & CoD]pany 25-27 Edward Street Portadowll BT62 3NB Bankers First Trust Bank The Diamond Coleraine BT52 IDP Page I
Christian Famity Centre (ThD Limitsd (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 31 March 2023 The trustees present their report and the financial statemmts for the year ended 31 March 2023. The trustees. who ore atso directors of Christian FamRty Centre (ND Limited for the purpos¢s of company law Ènd who served during the year and up to the date of this report are Set out on page l. Structore? governance and management The company is constitued by ies MemorallduDJ and Articles of Asso¢latio and limited by Guarantee, having no ShaTe Capital. Only persons who subsen¢ to the objects expresses in the Memoralldum of Association of the Company> and are appointed by the Executive Commith. or the company in a Gelle[ Meeting can be admitted as Trustee5. RISKS The Executive Con)mittee ljas conducted its own review of the major risks to which the company is expose(L and systems bave been established to mitigats those risks. In order to Mini Anterllal risks, and to ensure the consistent quality of delivery for all Operation asp of the company pr(th for autborization of all transa¢tions, and projects have been implements Objecdve8 and aetivlties Christian Famity Centre is a non denominOnal Cbristian organi72tsoD wbich lSts to provid¢ a provision of care, acc0rnrnodati Clllistain counsel and guidance to those in need. Acbievements and performance Many individuals and their families who have been w)eriencing $igtiific4nt penonal difficulties have received pastoral care at Christsin Family Centre (NI) Limitsd throughout tbe year. It is hoped that the income by way of donations from . indiv2duals, business and churches will continue at a rate tliat will allow the ¢ompany to sustain and develop the ministy of the Cbristian Family Centre (Nt) Limite(L Flnaneial review The results of the Company for the year are detsiled oll page5 5 to 12. Funds held as custodian trustee oll behalf of other& No funds are held as Custodiall on behalf of othffls. Page 2
Christian Famty Centre ) Limited (A company limit by guarantee) Report of the trustses (incorporatlng the directors, report) for the year ended 31 March 2023 Statement of trustees, responslbllitie The trusts¢s (WI are also directors of Christsan Famity Centre (ND Limited for the purposes of company law) ar¢ responsible for preparing the Trustees, ADnual Report alld financial Statern in acwrdallce with 4)pli¢able law and United Kingdom Generally A¢•Accounting Policies.. Company Law requires the trustees to prepare financial staternts for each fjDancial year which give a true and fair view of the state of affairs of the charitsble company and of the incoming resources and application of resources, including the ' illcome and expenditure, of the charitable company for thatyear. In preIllg these financial stat¢m¢nts the triistees are r¢quired to: Select suitable accounting policie8 and Iben appty Ihem consi5tenty. observe the methods and principles in the Charities SORP. nthke judgements and estAmates that are reasonable and prnd Stste whether applicable UK ACCffltillg Standards have be¢n follort thject to any MatsrI departures disclosed and explained in the fjnancial statements: and prepare the financial Statem on the going concern basAS unl¢ss it is iiiapproprith to presume that the charitable company will continue in operatiOJL The trustees are responsible for keeping proper accounting records wbi¢h disclose witb rea50Dable accuracy at any time the financial position of the cbaritable company alld which enable them to ensure that the fcial statements Comply with the Companies Act 2006. They are a]so resPo8xbk for safeguarding the assets of the clwitable company andhence ' for taking reasonable step5 for the PT¢vention and dete¢tion of frwd and Oth ir*es. Small eompany provisions This report has been prepared ia aordance with th¢ provisions applicable to companies Sllbjt to tbe 8nll compani, regime.. On behalf of the boord Shirley Rogers Dh•ector 15 November 2023 PAge 3
Christian Famity Centre (ND Limited (A company limit¢d by guarantee) Independent examiner's report to the trustees on the unaudited fllwieial statements of Christian Family Centre OYI) Limite I report on the accounts of Cbristian Farnily Ckn (ND Limited for the year ended 31 M2reh 2023 set out on pe¥ 2 to. 12. Respecdve respon8ibilitles of trn8tees and independent ewniller As the charity trustees (and also the directin of the company ftir the pueS of COD4)any law) you are responsibIe for the preparation of the accounts in accor<lallce Mth the requirents of the Companies Art 2006. Having satisfied myseIf that the charity is not subject to athlit under coEnpally law. and is eligible for indcpend¢nt examinatio it is my responsibilty to: l) examine the accounts Dnder section 65 of the ClrItieS Act 2) follow the procedures laid down in the general Directions given by the (knity Commission for Northern Irelalld under section 65(9)(b) of the CharÉties Act 3) state whether particular matters have ¢ome to my attention. Basis of independent enminer's statement I have exan]ined your charity accounts as requred under section 65 of the Charities Act and my examination was carried out in accordance the gee[al Directions given by the Charity Commission for Northern Ireland wider section 65(9)(b) of the Cl)ar£ties A¢L The exalnin¢)ll included a review of th¢ accounting records kept by the charity and a comparison of the accounts presentsd with those re. It also iticluded consideration of any unusual items or disclost2res in the accounts and seeking explanations from you as charity trustees concetning auy such matters. My role is to state whether any material n]atters have come to my attention giving me cause to believe: a) tIMt accounting records were not kept in accordance with section 386 of the CompaDies Act 2006 b) that the accounts do not a¢¢ord with those accounting COrdS ¢) that the accounts do not comply with the accountiDg requirements of section 396 ofthe CompaDies Act 2006 and with the methods and principles of the Charilies Statement ofRecommended Prnctice applicable to charities preparing tbeir acrounts ID accordance with the Financial Reporting Stalldd applicable ill the UK and Republic of treland d) that thero is fjjrtber infOrMOll needed for a proper understanding of the aLUnts to be reached Independent examAner's statement I have COEllpleted my examination and hav¢ no concerns in respect of the matters (a) to (d) listed above and in connection with following the Directions of the Charity conms1o for N0rdrn Irel8n<L i have found no nmtters that require drawing to your atteDtion. Samuel David Brown Independent eL2miner S.D. Brown & Company Carnegie Building 25-27 Edward Street Portadown Co. Annagh BT62 3NE 15 November 2023 Page 4
Christian Famity Centre (M) Limitsd (A Mpally Jimited by guarantee) . Statement of fmancial activities (incorporating the income and expenditure aceount) For the year ended 31 March 21n3 Unr&8tricted Restricted fuDds funds 2023 Total 2022 Total Notss Incomiug resources Jncoming resources from generating fiinds: Donation8 ' Off Gem Heating Incentive Total incomlng resources 75,968 2342 30,000 105,968 2,342 101,486 2211 78,310 30,000 108,310 103,697 Resourcu expended 408 41.981 9.171 672 2,531 489 19,914 639 4.158 5.130 14335 408 41,981 9,171 672 2,531 489 19,914 639 4.158 5,130 14,335 30,000 416 32.303 4,249 620 3.431 395 20365 808 5.814 5,126 17.503 30,500 Establishment costs Motor and travelling expens¢s Accountancy fee8 Other office expenses Interest payable and sllnilar charges . Depreciation alld impairnient Ot1 costs General expenses Donations alld sub8criptioDS Volunteer Support Restricted Funds Transfer 30.000 Total re8ourees expended 99,428 30,000 129,428 121,530 Net incominW(outgolng) rtsources for the year I Net lllcomel(expell8e) for the year (21,118) (21,118) (17,833) Totsl fi]nd8 brougbt forward Total fund8 earried fornaThl 290.171 290,171 308,004 269,053 269.053 290,171 The statement of f1¢1&1 activities includ&y all gaills and l(}8 ill the year and therefore a separate statement of totsl . recognised gains and losses IS not been prepe All of tho above amounts r¢]ats to continuing artivities. The notes on pages 8 to 12 form an iDtegral part of these flnaneial statements. Page S
Chri8tiaD Famity Centre (IYI) Limited (A company limited by guarantee) Statement of Financial Position as at 31 March 2023 2022 Not¢¥ Flx¢d assets Tangible assets Current assets Stocks Debtors Cash at bank and in hand 237.421 244,335 1500 1,121 30.540 1,500 2.913 43,293 33,161 47,706 Credfitors: amounts falling due wlthln one year Net eurrent assets (1529) (1,870) 31.632 45,836 Net a88ets 269,053 290,171 Funds Unrestricted iucome funds 269,053 290,171 Total funds 269,053 290,171 The BalaneK Sheet continues on tbe following page. The llotes OD pages 8 to 12 fonn an integral part of these financial statements. Page 6
Christlan Fan)ily Centre (M) Limited (A company limnted by guarantee) Statement of Financmal Position (continued) Trustees Statements required by the Companies Aet 2006 for the year ended 31 March 2023 In approving thes¢ financial statellts as tru8tees of the conw we hereby confjrni: (a) that for the year the Compally was entitled to exemptioll from audit 5ectioll 477 of the Companies Act 2006 relating to small companies. (b) that the members have not tllred Ihe ¢A)mpY to obtain all audit of its accounts for the year in question in a¢¢ordance with section 476 . (¢) the directors aclmowledgE their respons1 ilities for complying wilh the requirements of the Act with respect to accounting records and the preparation of accoi]nts. (d) tIe accoullts have been pr¢pared in accordance with the provisions applicable to ¢ompanies Subject to the Small compaDies' regime. The financial Statements we approved by the board oll 15 Novemb 2023 and sigued on its behalfby Shirley Roger8 Dlrector Andreiy Rogers Director The notes on pages 8 to 12 fonn an integral part of these fmancÉal $tatement& Page 7
Christian Family Centre (ND Limited (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2023 Accounthig policles The principal accounting policies are summryd below. The accounting po]icies have been applied consistently throughout tbe year and the preceding year. 1.1. Basis of Aeconnting The financial statements have been prepwed in accordance with Accoimting and Reporting by Charities: Statement of Reconllnended PracÈic¢ applicable to charities prepari their accounts in accordance with the Financial reporting Standard Applicable in the UK and Republic of Ir¢land(FRS 102) (effectiv¢ l January 2015) - . (Clwities SORP (FRS 102). the FInala1 Reporting Standard app]iGable in the UK and Republic of Irelalld (FRS 102) and the Compani&s Act 2006. Cknistian Family Centre (14D Ltd meets th¢ definition of a public benefit entrty undcr FRS 102. Assets and liabilities are inifially recognised at]Jistorical cost ortransaction value UDless otherwAse stated in the relevant accounting policy. 1.2. Cashflow The charity has taken advantsge of the exemption in Financial Reporting Standard applicable in the UK and Republic of ]reland (FRS 102) (effective l January 2015)- (Charities SORP (FRS 102)), from the requirement to produce a cash flow statement on the grounds that it is a 8nll cllarilable C1]ty. 1.3. Incoming resouree8 All incoming resources are included in the Statellt of financi activities when the charity is entitled to the income and the amowit can be quantified with reasonable accry. The following specific policies ar0 applied to parttcular categories of income: Voluntary income is e1ved by way of , donations and gifts alld is included in in the statanent of fjnaucial activities when receivable. Grants where entitlement is not conditional OD the delivery of a specific perfOrnlle¢ by the clwity, are recogDi8ed when the chaTity becomes unconditionalty ¢ntitled to the granL Donated seryirKs and fa¢i]ittes are iucluded at the value to the cbarity where this cm be quaDtifie& The value of services provided by volunteers has notbeen included. Gifts donated for resale are included as illcon resources h1o a¢tivitAes for generating f¢lluls when they are sol(L Grants. in¢luding grants for the pwch&se oe fixed asset4 are Tecognised in full iti the statement of finarA¢ial activities in the year in which tbtsy are receivable. Pag¢ 8
Christian Family Centre (M) Limitsd (A eompally ]imited by guarantse) Notes to fmancial statements for the year ended 31 March 2023 . 1.4. Resour9 expended Expenditure is recogllised on an accrual basis as a Jiability is Incurre Expenditure ill¢ludes any VAT whith cawiot be fiY recovere4 and is r¢port¢d as part of the expenditure to which it relates. Costs of generating funds n]prIse the costs associated with attracting vohmtary inLThie and the Costs of trading for fundraising pwposes including the charitys shop. Charitable expenditire comwises those eA)sts incurred by the clwity in Ihe dejivery of its activities and service8 for its beneficiaries. It includes both costs that w be allocated directly to sucb activities and thos¢ ¢08ts of an It1reCt nature neceswy to 8UPPOrt thellL F[draISing costs are those illcu in Seelang voluntary conthutions and do not include the costs of disseminating iDfonnation in supportof the cljaritable activities. 1.5. Tanglble fjxed assets and depreemtion Tangible fixed assets are stated at less accurn depreci*10 Depreciation is provided at rates calculated to Vlts off Ihe cost less residual Vah of each asset over its expected useful ]if¢, as follows: Land and buildings Straight line over 25 yearJ FixttTh, fittings and equipment - 5¥0 straight line Motor vel)icles 25 % straigbt line 1.6. Stock Stock is valued at the lower of ¢ost and netrealisable value. Donations Unr&8trieted Restrleted funds 2023 Total 2022 Total Donations 75.968 30.000 105,968 101,486 75.968 30.000 105,968 101,486 Page 9
Christian Famity Centre (DID Limited (A company Jimited by guarantee) Notes to financial Statements for the year ended 31 March 2023 Employees Employment costs No salaries or wages have been paid to the trustees during the year. Number of employees The average monthly numbers of ¢nlOyed5 (incluthng the trustees) dwing the year, calculated on the basis of time equivalenty was as follows: 2023 Number 2022 Number Taxallon Tjie charitys activities fall within th¢ exenwtions afforded by the provisiow of the Jncome 8nd Corporation Taxes Act 1988. Accordingly, there is no taxatlon Ch8¢ in lIe aullts. and and Fixtsres. buildlngs fittings and freehold equipment Tangible fixed assets Motor vehicles Totsl Cost At l April 2022 Additions 457,479 79,629 13.000 46,500 583,608 13,000 At 31 MarGh 2023 457.479 92,629 46,500 596,608 DepreciatioD At l April 2022 Ckwge for the y At 31 March 2023 254.954 11,335 50.319 2.329 34.000 6,250 339273 19,914 266289 52.648 40250 359,187 Net bookvalues At 31 Mgr¢h 2023 191,190 39,981 6250 237.421 At 31 March 2022 202,525 29,310 12,500 244.335 Page 10
Christian Famity Centre (M) LiD]ited (A company limited by guarantse) Notes to fmancial statements for the year ended 31 March 2023 DebtOTS 2023 2022 Prepayments and a¢1 income 1,121 2,913 Creditora: amounts fAlling due within one year 2023 2022 Accruals and deferred income 1,529 1,870 Analysis of net assets between funds Unrestricted funds Totsl funds Fund balances at 31 March 2023 as represented by: Tangible fixed &ssets Cellt assets Current liabilities 248,756 33,161 (1,529) 248,756 33,161 (1,529) 280,388 280,388 Unrestrfietsd lld$ At l April Incoming Outgoing 2022 resources resourees At 31 March 2023 Unrestricted Funds 308,004 103.697 (121,530) 290,171 10. Restrictsd funds At 31 March 2023 l April Ineoming Outgoillg 2022 resollrees resources Voluntary Mcome 30,000 (30.000) 11. Capital commitments There were no Capital Commtthents at the Balance Sheet date Page 11
Christian Family Centre (ND Limited (A company limited by guarantee) Notes to fanCIal statements for the year ended 31 March 2023 12. Related party transactions There were no related party transactions during the year. 13. Controlling interest The controlling paty of the Company is considered to be the Board of Trustees. 14. Company limited by guarantee Christian Family Centre INI) Limited is a company limited by guarantee and accordingly does not have a share eapital. Every member of the company widertakes to Contribute such amount as may be required not exceeding £1 to the assets of the charÈtable comp8ny in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. Page 12
Christian Famity Centre (M) Limited (A company limited by guarantee) . The following pages do not form part of the statutory aecollnts.
Christian Famxly Centre (ND Limited (A company limited by guarantee) Detailed statement of fmaneial activttRe8 For the year ended 31 March 2023 2023 2022 Voluntory income Donations 105.968 101,486 105.968 101,486 Total illcoming resources from generatiDg funds 105.968 101,486 Other incomlng Tesourees Off Gem heating Incentive 2.342 2211 Total incoming resovrces 108.310 105,908 Resources expended Costs of generatlng funds: Fundralslng tradillg: ¢08t of goods sold and other eosts Shop costs Shop costs - Purchases 408 416 408 416 Total fundral8Ang trading cost of goods sold and other eosts 408 416 Total costs of generating funds 408 416 Page 14