Charity number: NIC 101222 Company number.. N1026107 Christian Family Centre (M) Limited (A company limited by guarantee) Directors, report and unaudited financial statements. for tbe year ended 31 March 2025
Christian Family Centre (ND Limited (A compaDy limited by guarantee) Contents Page Legal and administrdtive inforn]ation TrLee5, report Independent examiners, report Statement of fjnancial activities Balance sheet Notes to the financial statements 8-12
Christian Family Centre (IW Limited (A company limited by guarantee) Legal and administrative information Charity number NIC 101222 Company registration number N1026107 Business address 21 CaTroIeagh Road Arnioy Co Antrim BT53 8SX Tnistees Andrew Rogers Shirley Rogers Stephen Chesthutt Accountants SD Brown & Company 25-27 Edward Street Portadown Co Annagh BT62 3NE Bankers First Tt Bank 78 Wellington Street Ballynena BT43 6AF Page I
Christian Famity Centre (NI) Limited (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. The trustees, who are also directors of Chrlstian Family Centre (NI) 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. Strncture9 governance and management The company is constitued by it's Memorandum and Articles of Association, and limited by Guarantee. having no Share Capital. Only per50ris who subscribe to the objects expresses in the Memorandum of Association of the Company, and ate appointed by the Executive Committee, or the company in a General Meetincv can be admitted as Tntees. RISKS The Executive Cornmittee has conducted its own review of the major risks to which the company is exposed. and systern5 have been estsblished 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 transaction5, and projects have been implemented. Objectives and activities Christian Family Centre is a non denominational Christian organization which exists to provide a provision of care, accommodation, Cbristain counsel and guidance to those in need. Achievements and performance Many individuals and their families who have been experiencing significant personal difficulties have received pastoral care at Christsin Family Centre INI) Limited throuJ4y out the year. It is hoped that the income by way of donations from individuals, business and chwches will continue at a rate that will allow the company to sustsin and develop the ministy of the Cbristian Family Centre (NI) Limited. Financial review The results of the company for the year are detailed on PLCFes 5 to 12. Funds held as custodian trustee on behalf of others No fimds are held as Custodian on behalf of others. Page 2
Christian Family Centre (ND Limited (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 31 March 2025 Statement of trustees, responsibilities The trustees (who are also directors of Christian Family Centre (Nl) Limited for the pulposes of company law) are responsible for preparing the Trustees, Annual Report and fjnancial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Policies.. Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these fmancial statements the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. tnake judgements and estimates that are r¢asonable and prudent. state whether applicable UK Accounting Sdards have been followed, subject to any material departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern b&8is unless it is inappropriate to presume that the charitsble Company will continue in operdtion. The ttustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the fmancial statements 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 company provisions This report has been prepared in accordance with the provisions applicable to companies subject to the small companies, regime.. On behalf of the board Shirley Rogers Dlrector Anthew Rogers Director 16 June 2025 Page 3
Christian Family Centre (ND Limited (A company limited by guarantee) Independent examiner's report to the trustees on the unaudited financial statements of Christian Family Centre (ND Limited. I report on the accounts of Christian Family Centre (NI) Limited for the year ended 31 March 2025 set out on pa8e5 2 to 12. Respective responsibilities of trnstees and independent examiner As the charity trustees (and also the directors of the company for the PUTposes of company law) you are responsible for the preparation of the accounts in accordance witb the requirements of the Companies Act 2006. Having satisfied myself that the charity 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 under sectioll 65(9)(b) of the Charities Act 3) state whether particular matters have come to my attention. Basis of independent examiner's statement I have examined your Charity accounts as required under section 65 of the Charities Act and my examination w85 carried out in accordance with the general Directions given by the Charity Commission for Northern treland under Section 65(9)(b) of the Charities ACL The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included considerdtion of any unusual items or disclosur¢s in the accounts and seeking explanations from you as charity trustee5 concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: a) that accounting records were not kept in accordance with section 386 of the Companies 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 Statement of Recommended PJ3cti¢e 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 fiwther Inforntion needed for a proper understanding of the accounts to be reached Independent examiner's statement I have completed my examination and have no concerns in respect of the nmtters (a) to (d) listed above and in connection with following the Directions of the Charity Commission for Northern Irelanl i have found no matters that require drawing to your attention. Samuel David Brown Independent examiner S.D. Brown & Company Carnegie Building 25-27 Edward Street Portadown Co. Arniagh BT62 3NE 16 June 2025 Page 4
Christian Family Centre (M) Limited (A company limited by guarantee) Statement of fmaneial activities (incorporating the income and expenditure account) For the year ended 31 March 2025 UnrestrÉcted runds 2025 Totsl 2024 Totsl Notes Incoming resources Incoming Te50urces from generating funds: Donations Off Gem Heating IncentivelAction Renewables 242,959 3,618 242,959 3,618 135,005 2,602 Total incoming resources 246,577 246,577 137,607 Resources expended PuTch&ses Establishment costs Motor and travelling expenses Accountancy fees Other office expenses Interest payable and similar charges Depreciation and impairnient Other costs General expenses Donations and subscriptions Volunteer Support Restricted Funds Trdnsfer 571 55,868 12,221 828 2,265 537 14,873 4,047 ,047 10,550 44,500 571 55,868 12,221 828 2,265 537 14,873 4,047 8,047 10,550 44,500 390 45,165 5,837 708 2,771 462 21214 1,031 5,559 4,640 13,095 30,000 Total resources expellded 154,307 154,307 130,872 Net lllcomingl(outgoillg) resources for the year I Net incomel(expense) for the year 92,270 92,270 6,735 Total funds brougbt forward 275,788 275,788 269,053 Total funds carried forward 368,058 368,058 275,788 The ststement of fmancial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and105ses has not been prepared. All of the above amounts relate to continuing activities. The notes on pages 8 to 12 form an integral part of tbese financial statements. Page 5
Christian Family Centre (ND Limited (A company limited by gllarantee) Statement of Financial Position as at 31 March 2023 2025 2024 Notes Fixed assets Tangible assets Current assets Stocks Debtors Cash at bank and in hand 201,334 216,207 1,500 6,759 160,084 1,500 2,276 60,013 168,i43 63,789 Creditors: amounts falling due within one year (1,619) (4,208) Net eurrent assets 166,724 59,581 Iyet assets 368,058 275,788 Funds Unrestricted income funds 368,058 275,788 Total funds 368,058 275,788 The Balance Sheet continues on the following page. The notes on pages 8 to 12 form an integral part of these financial statements. Page 6
Christian Famity Centre (ND Limited (A company limited by guarantee) Statement of Financial Position (Continued) Trustees statements reqllired by the Companies Act 2006 for the year ended 31 March 2025 In approving these fmancial statements as trustees of the company we hereby confirn]: (a) that for the year the company was entitled to exemption from audit under section 477 of the Companies ACÉ 2006 relating 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 . (c) the directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparntion of accounts. (d) these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The financial statements were approved by the board on 16 June 2025 and signed on its behalf by Shlrley Rogers Director Andrew Rogers Direetor The note5 on pages 8 to 12 form an integral part of these finaneial statements. Page 7
Christian Family Centre (ND Limited (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 Accounting policies The principal accounting policies are summrrised below. The accounting policies have been applied consistently throughout the year and the preceding year. 1.1. Basis of accounting The fmancial statements have beeD prepared in accordance with Accounting and Reporting by Charities: Statement of Recommend¢d Practice applicable to charities preparing their accounts in accordance with the Financial reporting Standard Applicable in the UK and Republic of Ireland(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 Companies 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 accounting policy. 1.2. Cashflow The charity has taken advantsge of the exemption in FÈnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)). from the requirement to produce a cash flow statement on the ground8 that it is a small charitable charity. 1.3. Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantifted with reasonable accuracy. The following specific policies are applied to particular categories of income: Voluntary income is received by way of grants, donations and gitis and is included in filll in the statement of fmancial activities when receivable. Grants where entitlement is not Conditional on the delivery of a specific perforn]ance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Donated seryices and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included. Gifts donated for resale are included &s incoming resources within activities for generating funds when they are sold. Grants. including grants for the purchase of fixed &%sets. are recognised in full in the statement of financial activities in th¢ year in which they are receivable. Page 8
Christian Family Centre (NI) Limited (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 1.4. Resources expended Expenditure is recogni5ed on an accDJal b&5is as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates, Costs of gerAerating ndS con]prise the costs associated with attracting voluntary income and the costs of trading for fundraising puryoses in¢kuding the chariiys shop. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It include5 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 incurred in seeking voluntary contributions and do not include the costs of disseminating inforniation in support of the charitable activities. 1.5. Tangible fixed assets and depreciatioD Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected use1 life, as follows: Land and buildings Fixtures, fittings and equipment Motor vehicles Straight line over 25 years 50/0 straight line 1.6. Stock Stock is valued at the lower of cost and net realisable value. Donations Unrestricted funds 2025 Total 2024 Total Donations 242,959 242,959 135,005 242,959 242.959 135,005 Page 9
Christian Family Centre (ND Limited (A company limited by guarantee) Notes to financial statemeDts for the year ended 31 March 2025 Employees Employment costs No salaTÈes OT wages have been paid to the trustees during the year. Number of employees The averaoe monthly numbers of employees (including the trustees) during the year. calculated on the basis of 11 time equivalents: was as follows: 2025 Number 2024 Number Taxation The cbaTitys 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 equlpment Tangible red assets Motor vehicles Total Cost At l April 2024 and At 31 March 2025 457.479 92.629 46.500 596,608 Depreciation At l April 2024 Charge for the year 277.624 11,335 56277 3,538 46,500 380,401 14,873 At 31 March 2025 288,959 59,815 46,500 395,274 et book values At 31 March 2025 168.520 i2.814 201,334 At 31 March 2024 179.855 36.352 216,207 Page 10
Christian Family Centre (IW Limited (A company limited by guarantee) Notes to fmancial statements for the year ended 31 March 2025 Debtors 2025 2024 Other debtors Piepayments and accrued income 2,070 4,689 2276 6,759 2,276 Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 1,619 4208 Anatysis of net assets between funds Unrestricted funds Total funds Fund balances at 31 March 2025 &s represented by- Tangible fixed assets Current assets Current liabilities 201,334 168,343 (1,619) 201,334 168,343 (1,619) 368,058 368,058 Unrestricted fund5 At J April Incoming Outgoing 2024 resources resources At 31 March 2025 Unrestricted Funds 275.788 246,577 (154,307) 368,058 10. Restricted funds At At 31 March 2025 l April Incoming Outgoing 2024 resources resources Voluntary Income 31,500 (31,500) Page 11
Christian Famity Centre (ND Limited (A company limited by guarantee) Notes to fjnancial statements for the year ended 31 March 2025 11. Capitsl commitments There were no Capital Commitments at the Balance Sheet date. 12. Related party transactioDS There were no related paty transactions during the year. 13. Controlling interest The controlling party of the company is considered to be the Board of Trustees. 14. Company limited by guarantee ChTiStian Family Centre (ND Limited is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £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 Famity Centre (M) Limited (A company limited by guarantee) The following pages do not form part of the statutory aecounts.
Christian Family Centre (M) Limited (A company limited by guarantee) Detailed statement of financial activities For the year ended 31 March 2025 2025 2024 Yolunlary income Donations 242,959 135,005 242,959 135,005 Total incoming resources from generating funds 242,959 135.005 Other incoming resources Off Gem heating Incentive 3,618 2,602 Total incoming resources 246.577 140,209 Resources expended Costs of gellerating funds: Fundraising trading: cost of goods sold and other Costs Shop cosls Shop Costs - Purchases 571 390 571 390 Total fundraising trading cost of goods sold and other costs 571 390 Total costs of generating funds 571 390 Page 14
Christian Famity Centre IND Limited (A company limited by guarantee) Detailed statement of fmanclal activities For the year ended 31 March 2025 2025 2024 Charitable activities Activity I A¢tTVities undertaken directly Light & heat Rep. & maint. Insurance Other motor & travel expenses Office expenses Depreciation & impairnient Other costs General expenses Donations and subscriptions Volunteer Support Restricted Funds Transfer 28,966 21.974 4.928 12,221 2,265 14,873 4,047 8,047 10,550 13,000 31,500 27,574 12,835 4,756 5,837 2,771 21,214 1,031 5,559 4,640 13,095 30,000 152.371 129,312 Activity I total expenditure Total charitable activity expenditure Governance costs Activiti tsnderlaken directly Professional - Accountallcy ftes Bank Interest & Fees 152,371 129,312 152,371 129,312 828 537 708 462 1,365 1,170 Total governance costs 1.365 1,170 Net incomingl(outgoing) resources for tbe year 92,270 9,337 Page 15