Charity number: NIC 101222 Company number: N1026107 Christian Famity Centre (ND Limited (A company limited by guarantee) Directors, report and unaudited financial statsments. for the year ended 31 March 2024
Christian Famity Centre IND Limited (A company limited by guarantee) Contents Page Legal and administrative inforniation Ttee$, report ]nd¢pendent examiners, report Statement of fmancial activities Balance sheet Notes to the fJnanciaE statements 8-12
Christian Family Centre (ND LRmited (A company limated by guarantee) Legal and administrative information Charity number NIC 101222 Cojllpany registration number N1026107 Buslness address 21 Carrowreagh Road ATMOY Co Antrim BT53 8SX Trustees Andrew Rogers Shirley Rogers Richard Wilton- Resigned I l December 2023 Stephen Chesthutt-Appointed I l December 2023 Accountants SD Brown & Company 25-27 Fdward Street Portadown Co Amiagh BT62 3NE Bankers First TnL%t Bat 78 Wellin8ton Street Ballynena BT43 6AF Page I
Christian Family Centre IND Limited (A company ]imited by guarantee) Report of the trllSte (ineoryorating the direetors, report) for the year ellded 31 March 2024 The trustees present their report and the financial statements for the year ended 31 March 2024. The Irustees, who are also directOTS of Cbristian Family Centre (ND Limited for the purposes of company law and who served during the year and up to the date of this report are set out on page l. Structure) governanee and management The company 15 constitued by ies Memorandum and Articles of Associatio and limited by Guarantee, having no Share Capitsl. Only persons who subscrie to the objects expresses in the Memorandum of Association of the CoRnpany, and are appointed by the Executive Committee, or the company in a General Meeting Gan be admitted as Trustees. RISKS The Executive Committee has conducted its own review of the major Tisks to which the company ts exposed, and systems have been established to mitigate those risks. In order to minimize internal risks, and to ensure the consistent quality of delivery for all operational aspects of the company procedures for authorization of all transactions. and projects have been iD]plementeLt Objectives alld actfvities Christian Family Centre is a non denominational ChrA5tian organization which exists to provide a provision of car4 accommodation, Cbristain counsel and guidance to those ill need. Acbievements and performanee Many individuals and their families who have been experiencing significant personal difficulties have received pastoral care at c11sta1n FamiIy Centre (Nl) Limitsd throughout the year. It is hoped that the income by way of donations from individuals, business and churches will continue at a rate that will al]ow the company to sustain and develop the mini of the C11StIan Family Centre (ND Limxted. Financlal review The results of the company for the year are detsiled on pages 5 to 12. Funds held as custodian trnstee on behalf of others No llds are held as Custodian on behaEf of others. Page 2
Christian Family Centre (M) Limited (A COLllpany Jimited by guarantee) Report of the trustees (incoryorating the directors, report) for the year ended 31 March 2024 Statement of trustees, responsibilities The trustees (who are also directors of Christian Family Centre (ND Limited for the purposes of compally law) are responsible for preparing the Trustees, Annual Report and financial statements in accordance with applicable law and Unitsd Kingdom Generally Accepted Accounting Policies.. Cornpany Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affaFIS of the charitable company and of the incoming resource5 and application of resources, including the income and expenditure. of the charitable company for tbat year. In preparing these financial statements the IneeS are required to: select suitable accounting policies and then apply them consistently. obsrn the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and pruden¢ stats whether applicable UK AccountiJ)g Standards have been followe¢ subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless it is inappropriate to presutne that the charitsble ompany will continue in operatio The trnstees are responsible for keeping proper accouniing records which disclose with reasonable accuracy at any time the fmanoial position of the charitsble company and whÈch enable them to ensure that the fllLan¢ial statsments comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other itregularities. Small compally provisions This report has been preped in accordance with the provisions applicable to companies subject to the small companies, regime.. On behalf of the board Shirley Rogers Director Andrew Rogers Director 29 July 2024 Page 3
Christian Family Centre (NI) Limited (A compally limited by guarantee) Independent examiner's report to the tThteeS on the unaudited financial statemellts of Cbristian Famity Centre (IW Limited. I report on the accounts of Christiall Family Centre (ND Limited for the year ended 31 March 2024 set out on pages 2 to 12. Respeetfive responsibilities of trustees and indepelldent examiner As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charty is not subject to audit under company law, and is eligible for independent examination, it Is my responsibilty to: l) examine the accounts under section 65 of the Charities Act 2) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland utlder section 65(9)(b) of the Charities Act 3) state whether particular matters have Come to my attention. Basts of independent examiner's statement I have examined your Charity accounts as required under section 65 of the Clwities Act and my examination was carried out in accordance with the general Directions given by the Charity cornn)s1on for Northern IreEand under section 65(9)(b) of the Ch&ities Act. The examination in¢Euded a review of the accounting records kept by the charity and a mparison of the accounts presented with those r¢cords. It also include(I consideration of any unusual itsms or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention wing me cause to believe: a) that accounting records were not kept in accordance with sectton 386 of the Compallies Act 2006 b) that the accounts do not accord with those accounting records c) that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Slatement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland d) that there is fither inforniation needed for a proper understallding ofthe accounts to be reached Independent examiner's statement I have completed my examination and have no Concen ill respect of the matters (a) to (d) listed above and in connection with following the Directions of the Charity Cornnllssion for Northern ITelaniL i have found no matters that require drawing to your attention. Samuel Davmd Brown Independent examiner S.D. Brown & Company Carnegie Building 2&27 Edward Street Portadown Co. Arniagh BT62 3NE 29 July 2024 Page 4
Christian Family Centre () Limited (A company limited by guarantee) Statement of financial activities (incorporating the income and expenditure account) For the year ended 31 March 2024 Unrestricted Restricted funds funds 2024 Total 2023 Total Notes Incoming resources Incoming resources from generating funds: Donations Off Gem Heating Incentive 105,005 2,602 30,000 135.005 2,602 105,968 2,342 Total incoming resourc 107,607 30,000 137,607 108,310 Resources expended Purch15e5 Establi5bJnent costs Motor and travelling expenses Accountancy fees Other office expenses Tnterest payable and similar charges Depreciation and impairnient Other costs General expenses Donations and subscriptions Volunteer Support Restricted Fd$ Transfer 390 45.165 5,837 708 2.771 462 21214 1,031 5,559 4,640 13.095 390 45,165 5,837 708 2.771 462 21.214 1.031 5,559 4,640 13,095 30,000 408 41.981 9,171 672 2,531 489 19,914 639 4,158 5,130 14,335 30,000 30,000 Total resources expended 100.872 30.000 130,872 129,428 Net incomlng/(outyoing) resources for the year I Net incomel(expense) for the year 6,735 6.735 (21.118) Total fLmds brought forward Total funds carrled forward 269,053 269,053 290.171 275,788 275.788 269,053 The statement of financial activities includes all gains and losses in tbe year and therefore a separate statement of total recognised gains and losses has not been prepareiL All of the above amounts relate to continuing activities. The notes on pages 8 to 12 fonn an integral part of these fancIal statements. Page S
Christian Family Centre (ND Limited (A company limited by guarantee) Statement of Financial Position as at 31 Mareh 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Stocks Debtors Cash at bank and in hand 216,207 237,421 1.500 2276 60,013 1,500 1,121 30,540 63,789 33,161 Creditors: amounts falling due within one year Net current assets (4,208) (1,529) 59,581 31.632 Net assets 275,788 269,053 Funds Unrestricted income funds 275,788 269,053 Total funds 275,788 269,053 The BaIance Sheet continues on the ft)]lowing page. The notes on pages 8 to 12 fonu an integr21 part of the financial statemen Page 6
Christian Family Celltre IIYD Limited (A company limited by guarantee) Statement of Finaneial Position (eontillued) Trustees statements required by tbe Companies Act 2006 for the year ended 31 March 2024 In approving these fmancial statements as trustees of the cornpany we hereby confirni: (a) that for the year the company was entitled to exemption from audit under section 477 of the Conipani¢s Act 2006 r¢lating to small companies. (b) that the members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 . (¢) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. (d) these accounts have been prepared in accordance with the provisions applicable to wmpanies subject to the small companies, regime. The fjnancial statements were approved by the board on 29 July 2024 and signed on its behalf by Shirley Rogers Director Rogers Director The on pag¢s 8 to 12 form au integral part of thrfe fiDanclal statements. Page 7
Christian Family Centre Limited (A company limited by guarantee) Notes Éo fmancial statements for the year ended 31 March 2024 Accountillg policies The principal accounting policies are summarised below. The accounting policie5 have been applied consistently throughout the year and the preceding year. 1.1. Basis of aceounting The fjnancial statements have been prepared in accordance with Accounting and Reporting by Charities: ststement of Reconllnended Practice applicable to charities preparing their accounts in accordance with the Financial reporting Standard Applicable in the UK and Republic of treland(FRS 102) (effective l January 2015)- (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Con]panies Act 2006. Christian Family Centre (ND Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant ac¢ounting policy. 1.2. Cashfloiv The charity has taken advantage of the exemption in Financial Reporting Standard applicable in the UK and Republic of treland (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 small charitable charity. 1.3. Incoming resources All incoming resources are included in the ststement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The folkowing specÉfic policies are applied to particular categories of income: Voluntary income is recelved by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grdnts where entitlement 15 not conditional on the delivery of a specific perfonnance by the charlty. are recogllised when the chartty becomes unconditionally entitled to the grant. Donated services and faciltties are included at the value to the charity where this can be quantified. The value of seryices PTovided by volunteers has not been included. Gifts donated for resale are included as incorning re50urce5 within activities for generating fiffjds when they are sold. Grants, including grants for the purchase of fixed asse are recoguised in full in the statement of financial activities in the year in which they are T¢1vable. Page 8
Christian Family Centre (ThD Limited (A company limited by guaralltee) Notes to fjnaneial statements for the year ended 31 March 2024 1.4. Resources expended Expenditure is recognised on an accrual basis as a liability is IncUed. Expendikne includes any VAT which caDnOt be fully Tecovered, and is reported as part of the expenditure to which tt relates. Costs of generating fid$ comprise the costs associated with attracting voluntary income and the costs of trading for fundraising puryoses including the charitys shop. Charitable expenditure comprises those costs inCUd by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Fundraising costs are those IncuTa in seeking voliw contribution5 and do not inchlde the costs of disseminating inforniation in support of the chatitsble activities. 1.5. Tangible red assets and depreciation Tangible fixed assets are stated at cost less a¢cumulatsd deprecÉation. Depreciation is provided at ratss calculatsd to write off the cost less residual value of each asset over its expected useful life, as follows: Land and buildings Fixtures, fittings and equipment Motor vehicles Straight line over 25 years 50/0 strdight line 25 % straight line 1.6. Stock Stock is valued at the lower of cost and net rea]isable value. Donations Unrestricted Restricted fuuds fund5 2024 Total 2023 Total Donations 105,005 30.000 135,005 105,968 105,005 30.000 135,005 105,968 Page 9
Christian Family Centre (M) Limited (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2024 Employees Employment costs No salaries or wages have been paid to the tnL$t during the year. Number of employees The average monthly numbers of employees (iu¢luding the trustees) during the year, Caldated on th¢ basis of fjjll time equivalents, was as follows: 2024 Number 2023 Iyumber Taxatlon The charitys activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts. Land and Fixtures, buildings fittings and freehold ¢quipmellt TangibEe red assets Motor vehicles Totsl Cost At l April 2023 and At 31 March 2024 457,479 92.629 46.500 596,608 J)epreciation At I ApTiI 2023 Charge for the year At 31 March 2024 266,289 IlJ35 52,648 3,629 40,250 6,250 359,187 21,214 277,624 56,277 46,500 380,401 Net book values At 31 March 2024 179,855 36J52 216207 At 31 March 2023 191,190 39,981 6,250 237,421 Debtors 2024 2023 Prepayments and a¢¢rned income 2276 1,121 Page 10
Christian Famity Centre IND Limited (A company limited by guarantee) Lyotes to financial statements for the year ended 31 March 2024 Creditors: amounts falling due Jvithin one year 2024 2023 Accnmls and deferred income 4208 1.529 Analysis of net assets between funds Unrestricted funds Total funds Fund balances at 31 March 2024 &$ represented by. Tangible fixed assets Cuttent assets Current liabilities 216207 63,789 (4208) 216,207 63,789 (4,208) 275,788 275,788 Unrestricted funds At l April Incoming Outgoing 2023 resources resources At 31 Marc 2024 UDrestricted Funds 269.053 137,607 (130,872) 275,788 10. Restricted funds At l April Incoming Outgoing 2023 resources resource5 At 31 March 2024 Voluntary kncome 30.000 (30,000) 11. Capital commitments There were no Capital Conunitments at the Balance Sheet da 12. Related party transactions Tlwe were no related paty traDsactRons dwing the year. Page 11
Christian Famity Centre (IYD Limited (A eompany limited by guarantee) Notes to fillancial statements for the year ended 31 March 2024 13. Controlling interest The controlling paty of the company is considered to be the Board of Trustees. 14. Compy4lly limited by guarantee Christian Family Centre (ND Limit¢d is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contrEute such amount as may be required not ¢x¢eeding £1 to the assets of the charitable company 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 Family Centre (ND Limited (A company limited by guarantee) The following pag do not form part of the statutory accounts.
Christian Family Centre (Nt) Limited (A company limited by guarantee) Detailed statement of financial activities For the year ended 31 Mareb 2024 2O24 2023 YoluntL7ry incopne Donations 135,005 105,968 135,005 105.968 Total incoming resources from generating funds 135,005 105.968 Other incoming resoure£s Off Gem heating Incentive Total incoming rOUrCeS 2,602 2,342 137,607 110,652 Resources expended Costs of generating funds: FundraisiDg trading: cost of goods sold and other costs Shop costs Shop costs- Purcbases 390 408 390 408 Total fundraising trading cost of goods sold and other Costs 390 408 Total costs of generating funds 390 408 Page 14
Christian Famity Centre OYD Limited (A company limited by guarantee) Detailed statement of financial activities For the year ended 31 March 2024 2024 2023 Charitable activities Activity I Activities undertaken directly Light & heat Rep. & rnainL tnsurance Other motor & travel expenses Office expenses Depreciation & impairnwit Other costs General expenses Donations and subscriptions Volunteer Support R¢stricted Funas Transfer 27.574 12,835 4.756 5.837 2,771 21214 1.031 5,559 4,640 13,095 30.000 23.693 14,088 4,200 9,171 2,531 19.914 639 4,158 5,130 14.335 30,000 129.312 127,859 Activity I total expendlture Total charitsble Activity expenditure Governance costs Aclivities 74ndgrtaken directly Professional- Accountancy fees Bank Interest & Fees 129,312 127,859 129,312 127,859 708 462 672 489 1.170 1,161 Total governance eosts 1,170 1,161 Net ineomingl(outgoing) resources for the year 6.735 (18,776) Page 15