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
TrL￿ee5, 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 CaTroI￿eagh 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 T￿￿t 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 Tn￿tees.
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 S￿dards 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 Inforn￿tion 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 use￿1 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 r￿ed 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