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
T￿￿tee$, 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 subscri￿e 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 c1￿1sta1n 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 C1￿1StIan 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 In￿eeS 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 prep￿ed 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 tTh￿teeS 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 fi￿ther 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 F￿d$ 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 f￿ancIal 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 th￿e 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 IncU￿ed. Expendikne includes any VAT which
caDnOt be fully Tecovered, and is reported as part of the expenditure to which tt relates.
Costs of generating fi￿d$ 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 inCU￿d 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 IncuT￿a in seeking voliw contribution5 and do not inchlde the costs of
disseminating inforniation in support of the chatitsble activities.
1.5. Tangible r￿ed 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, Cal￿dated 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 r￿ed 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 r￿OUrCeS
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