Cl)arity registration number: 101297
The Burning Bush
Annual Report and Financial Statements
forthe Year Ended 31 August 2023

The Burning Bush
Contents (continued)
Reference and Administrative Details
Truste¢s' Report
2to3
Ststement of Truste¢$' Responsibilities
Indep¢ndent Examinetrs Report
Statement of Finallcial Activities
Balance Sheet
Notw to the Financial Staternents
8t014

The Burning Bush
Reference and Administrativ¢ Details
Trustee5
Mrs Ruth Neill
Mr Billie Neill
Mr Matthew Neill
Mr s￿art Neill
Cbarity Registration Number
101297
Principal OtTice
62 Scotch Street
Dungannon
Co TJTone
Brio 7DH
llldependent Examiner
Thomas Oliver and Associate5 Limited
Cert￿fied Public Accountant
l Moygashel Mills Park
Dungannon
Co T)Tone
BT717DH
Pag¢ I

The Burning Bush
Trustees, Report
The tswt¢es present the annual report together with th¢ financial statements of the cl)arity for the year ended 31
August 2023.
Objeetives 3nd activities
Public benef
The trnStees main r¢sponsibilities are to in¢rease knowledge of God's word through the Bible and other resources.
mainly in Dungannon and Stsuth T￿one to offer ¢omfort and support to famities and persons in n¢¢d thmugh
sickness, deatb and other issues, and to help support Inis5ions in treland and oversea5.
The charity raises funds through the sal¢ of books and other religious resources in their bookshop & holding events
$u¢h as concerts & breakfast mornings. This enables them to increase religious knowledge within the Dungallnon
and South T>ron¢ Area , to offer comfort to persons in ill health or nearing death, or people with family problems.
This also enables them to incre&s¢ capacity amongst tnissionaries to se¢ the Christian faith improved, advanced and
spread through the income derived from the sale of these resources being re4istribuied to the religious
organisations.
The trnstees confirni that tbey have complied with the requirements of tbe Charities Act ￿orthern Ireland) 2008 to
have due regard to the public benefit guidaD¢e published by the Charity CottJEni5sion ft>r Northern Ireland.
Aehievements and performance
A challenging year with ongoing fil￿nCIal issues facing so many" people stÉll calling into shop seeking help and
advice ￿7th so many issues and sttuggles.
As in previous years the shop h&$ tried to help local rnissions and tract producers etc.
Strueturey governance and mallagemellt
Finaneial 1nstrn￿ellts
Objeclives andpollcles
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk.
The use of fu￿ncial derivatives is governed by the charity's policies approved by the board of trustees, which
provide MTitten principles on tbe use of financial derivatives to nmnage thes¢ risks. Th¢ ehariry does not use
derivative fjnancial instnllnellts for Specul￿1ve purposes.
Coshflow ruk
The chaxity's activities expose it primarily to the financial risks of changes in foreign Cu￿enCY exchange rates and
interest rates. The ¢h8rity uses foreign exchallge forward contrwts and interest rate swap contracts to hedge these
exposures.
tnterest bearing assets and liabilities are held at fixed rate to ensure certainry of cash flows.
Page 2

The Burning Bush
Trustees, Report (continued)
CredlÉ r45k
The charity's principal fillancial ass¢ts are bank balances alld Cas￿ trade and other receivables, and investments.
The charity's cr¢dit risk is primarily attributsble to its trade rweiyables. The amounts presented in the ba]ance sheet
are n¢t of allowances for doubtful Te¢eivable$. An allowance for imp2iTment is made where there 15 an identified
loss event whieh. based on Previous experience, is evidence of a reduction in the recoverability of the c￿h flows.
The credit risk on liquid funds and derivatiY¢ financial instruments is limited be¢ause the counterparties are banks
with high ¢redit-ratings assigned by international credit-rating agencies.
The ¢harity h05 no significant ¢oncentratiou of credit risK with exposure spread over a large number of
counterpartie5 and ¢u5tom￿S.
Liquidlty rtsk
order to n￿lti￿lD liquidity to ensure that suffi¢ient fi￿aS are availabl¢ for ongoing operations and futur¢
developments, the charity uses a n)ixtwe of long-t¢rm and short-term debt finance.
Further details regarding liquidity risk can b¢ found in the State]nellt of accounting policies ill the f￿ancIal
ststements.
The annual report was approved by the trustees of the charity ou 30 May 2024 and signed on its b¢half by:
Mrs Ruth Neill
Tn￿ee
Billie Neiu
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The Burning Bush
State]nent of Trustees, Responsibilitie5
The tNStees are responsible for preparing the trustees, report and the finallcial statements in accordance with the
Unit¢d Kingdom Accounting Standards (United Kingdorn Generally Acc¢pt¢d Accounting Pra¢ti¢e) and applicabl¢
law and regulations.
The law applieable to charities requires the trustees to prepare financial statements for each financial year which
give a true attd fair view of the state of affairs of the charity and of the iucorning resources and application of
resources of the Ch￿ity for that period. In pr¢paring these fjnancial ststem¢nts, the trustees are requir¢d to:
select suitable accounting policies and then apply them ¢ou5iStently'
observe the metbod% and principles in the awitie$ SORP,.
make judgements and ¢stimates that art reasonal)le and prudenL
state whether applieabl¢ accounting stsndards bav¢ been followe(L subject to any ￿￿terial departtwes disclosed
and explained in the ftnancial staternents. and
prepare the financial statements on the going con¢¢rn basis unless 1¢ is inappropriate to presume that the charity
will continu¢ in business.
The trnstees are responsible for keeping proper accounting r¢¢ord5 that disclose witb reasonable accutw at any
time the financial position of the charity and enable them to ensure that the f￿CIal statements comply with the
Charities Act (NortherD Irelalld) 2008. the applicable Chaxities (Accounts and Reports) Regulations, and the
provision5 of the constitution. The trll5tees are also responsible for safeguarding the assets of the clmrity and h¢n¢¢
for taking reasonable st¢ps for the prev¢ution and detection of fraud and otller irr¢gularities.
The trustees are responsible for the maintenance and integrity of the corporate and fjnancial infornydtion included on
the charitable company's website. Legislation governing the preparitiou and dissemination of finall¢ial statements
may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 30 May 2024 and signed on its Ixhalf by..
Mrs Ruth Neill
Tr￿t¢e
Mr Billie Neill
Trustee
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The Burning Bush
Independent Examiner's Report to the trnstees of The Burning Bush
I report to the trustees on my examination of th¢ accounts of The Bunjing Busb for th¢ Ye￿ ended 31 August 2023.
Responsibilities and basis of report
As the charity's thjstees of Th¢ Burning Bush you ar¢ re5ponsibl¢ for the preparation of the a¢wunts in accordance
with the requirements of the Cljarities Act (Northern Ir¢land) 2008.
It is my responsibility to
- examine the accounts under section 65 of the Chariti¢s Act
- follow the procedures laTd dowi in the general Directions given by the Commission under section 65(9Kb) of the
Charities A¢t
- stste whether particular matters bav¢ corne lo my attention
Ba515 of llldependettt examiller'5 report
I have examined your charity accounts as required under section 65 of the Charities Act alld my exajntnation was
carried out in accordanc¢ with tbe general dire¢tions given by the Charities Commtssion for Northern trelalld under
section 65 {9)(b) of the Charities Act.
My examination included tbe review of the accounting records kept by the charity and a cornparison of the accounts
presented with those records. It also included considerdtion of any unusual items or disclosures in the accounts, and
seeking eXplan￿10]iS from you es ¢harity tsu8te¢s ¢oncenJing any such matters.
My role Is to sthte wh¢ther any m￿Crial n￿tters have cojne to my attentioD5 giving me cause lo believe:.
l That accounting records were ttot k¢pt in accordance with secti(Trn 63 of the Charities Act
2 the aceounts do not aword with those accounting records
3 That the accounts do not comply with th¢ accounting r¢quirements of the Charities Act
4 That there is further information l￿ded for a proper understanding of the accounts to be reached.
ttidependent ex#rniner's statement
I have completed my examination and have no ¢oncerns in resP￿t of the matters (l) to (4) listed above and. in
conn¢¢tion with the following Directions of the Clwity Con]Jnissi¢m for Nortbern tr¢land, I have foulld no matters
that require (frawing to your attention.
ssociaies Limited
Certified Pub]ic Accountant
l Moyga5hel Milis Park
Dungannon
Co Tyone
BT717DH
30 May 2024
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The Burning Bush
Statement of Financial Activities for the Year Ended 31 August 2023
Unre$tricted
rynd5
Total
2023
Note
Ill¢otne and Endowments from:
Dollation5 and legacie5
Other trading activities
Total in¢ome
10,628
48,884
10.628
48.884
59.512
59,512
Expeoditure on:
Raising fi]nds
Other expendithr¢
(52,686)
(568)
(52,686)
(568)
Total expenditure
Net income
{53254
(53,254)
6,258
6,258
Net movement in fitllds
6258
6.258
Reconciliation of fullds
Total fi]nds brougbt forward
Total funds ¢aTried forward
63.987
63,987
16
70.245
Unrestrieted
funds
70,245
Total
2022
Note
Income and Endowments from:
Donations and legacies
Other trading activities
Total income
12,013
47,007
12.013
47.007
59,020
59,020
Expenditure on:
Raising fund5
Other expenditure
Total expellditure
Net income
(43.345)
(2,591
(43,345)
(2,591)
(45,936)
(45,936)
13,084
13,084
Net movement in funds
13,084
13,084
Reconciliatiotl of futtds
Total fimds brougbt fonvard
Totsl fullds carried fi>rward
50,903
50.903
16
63,987
63.987
All of the charity's activities derive from conlinuing operatiODS during the above two p¢riods.
The funds b￿akdOWn for 2022 is shown in note 16.
The not¢5 on pages 8 to 14 foTm an illtegtal part of these financial statements.
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The Burning Bush
(Registration number: 101297)
Balance Sheet as at 31 August 2023
2023
2022
Note
Flxed assets
Taugible assets
10
204
7,771
CurreDt 4ssets
Stocks
Debtor5
Cash at bank alld in h￿d
29,236
852
48,076
25,864
983
38,876
12
13
78,164
65,723
Creditors: Amounts falliug due withkn one year
Net eurrent assets
14
5,273)
{6,657)
72.891
59,066
Totsl assets less eurrent liabilltlel
73,095
66.837
Creditors: Amounts f811ing due after rnore than one year
Net assets
15
{2,850)
70,245
(2,8501
63.987
Fullds of the charity:
Unrestricted incon)¢ funds
Unrestricted fi￿dS
70,245
63,987
Totsl funds
16
70,245
63,987
The financial ststernents on pages 6 10 14 were approved by the trustees. and authorised for tssue on 30 May 2024
and signed on their b¢ha]f by:
Mrs Ruth Neill
Truste¢
Mr Billie Neill
Truste¢
The notes on pages 8 to 14 fom an integTal part of these fiuancial statements.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023
l A¢countlng polici
Statement of collipliance
The financial ststements have b¢¢n prepared in arxordance with the second edition of the Charities Statement of
Recomrnended Practice ISSU￿ in October 2019, the Financial Reporting Standard applicable in the United Kingdotu
and Republi¢ of Ireland (FRS 102) al￿ the Charities Act 2011.
Ba$is of prepar4tio
The Burning Bush rn¢ets the defjnition of a public benefit entity under FRS 102. The accounts (fin2n¢ial statements)
have b¢¢n prepared wjder the historical cost ¢onvention with items reeoglli5ed at cost or trans¥tion value unless
othenvi5e stated in the relevant note{s) to tbe5e accounts.
Going eoncern
The tDJstee5 Consider that there are rAO Ma￿la1 uncertainties about the c]witys ability to continue as a going
Oncern.
Illcome alld endowments
Voluntary income including donations, gifts, legacies and grants that provide Core funding or ar¢ of a general nature
is reCo￿lS¢d when the charity has entitlement to the income, it is probable that the income will be received and the
amount can be me&8ur¢d with sufficient reliability.
Donadtsns le8acl
Donations and l¢gacies are r¢¢O￿LSe& on a rweivable b&sis when receipt is probabl¢ and the amount can be reliably
measured.
Expenditure
All expenditure is Te¢ognised once there is a l¢gal or constru¢tive obligation to that expenditure, it is probable
settlement is required and the #rtjount can be measured reliably. All costs are allocated to the applicable e￿ndIture
heading that aggregate similar c95ts to thai category. Where costs &Wll)Ot be directly atiributed to particular h¢adings
they have been allocated on a basis consistent with the of resources, with central staff Costs allocated on the
basis of time spen( and deprwiation charges allocated on the portion of tbe as5el's use. Other support costs ar¢
allocated based on th¢ spread of staff costs.
Rttisingfunds
Tbes¢ are costs incurred iti attrdcting voluntary income. tbe management of inv¢5tments and tbose illCUTr¢d in
trading activities that raise funds.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
Taxation
The charity 1$ Considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets tbe definition of a ch￿itable co]npany for UK corporation t&x purposes. Accordingly, the charity is potentially
exempt from taxation in respect of income or capital gains received within categories cover¢d by Chapter 3 Paft I I
of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that
such incom¢ or gains are applied exclusivety to charitsble putposes.
T¥ngible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at ¢(>sL less any subsequent aceurnulated
depreciation and subsequent accumulated impairnient 105ses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or Valuatio￿ less any estimated residual
value, over their expected usefvl economi¢ life as follows..
Stock
Stock is valued at the lower of cost and ¢5timated selling pric¢ less Costs to cojnplete and 5¢11, after due regard for
obsolete and slow moving stocks. Cost is determined using th¢ fir5t-iD. firSt￿llt (FIFO).
Trade debtors
Trade debtors are amounts due from c￿$t{￿￿erS for merchandise sold or services perforned iti the ordinary ¢ours¢ of
business.
Trade debtors are recogDised initially at the transa¢tion price. They are subsequently measured at amortised cost
using the ¢ff¢ctive interest method, less provision for impairment. A provision for the impairment of trade debtors is
tablished when there is objective evidence that tbe charity will not be able to collect all amounts due according to
the original teTms ofthe receivables.
Casb #Dd ￿sh equlvalents
Cash and c&8h equivalents cowprise cash on hand and Call deposits. and other sh¢)rt-tern highly liquid inVest￿ettts
that are readily convertible to a knowTA amount of ¢&8h and are subject to ell insignificant risk of clwige in value.
Trade ereditors
are obligations to pay for goods or services that have b¢¢n acquired in the ordillary course Of business from
supplier5. Accounts payable are classified a5 cu￿ent liabilities if th¢ does Dot have an uttconditional right, at the end
of the reporting periol ￿ defer Settle￿¢llt of the creditor for at l¢ast twelve months after tbe r¢porting date. If there
is an un¢onditional right to defer settlern¢nt for at least ttvelve months after the reporting dat¢, they are presented as
non-cutrent liabilities.
are recogllised initially at th¢ transaction price and subsequently measur¢d at amortised cost usrllg th¢ ¢ffective
interest metbod.
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The Burning Bush
Iyotes to the Financial Statements for the Year EDded 31 August 2023 (continued)
Fund structure
Unrestricted income fijnds are general fi￿d$ that are available for use at the trustees discretion in furtherdnce of the
objectives of the charity-
2 Income from donations and legaeies
Unrestrletrd
funds
G¢ll¢ral
Totsl
funds
Donations aud legacies.
Donations from individuals
Gift ald reclaimed
8,584
2.044
8,584
Total for 2023
10,628
10,628
Totsl for 2022
12.013
12,013
3 Income from other trading aetivltles
Unrestrieted
funds
General
Total
fund5
Trading income.
Shop income fr(>m sale of donated goods and service5
Total for 2023
48.884
48,884
48,884
48,884
Total for 2022
47,007
47.007
4 Expenditure on raising funds
a) Costs of trading a¢tivities
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
Unrestricted
funds
General
Total
Nots
Costs of goods sold
Other dire¢t Costs of activities for generating fimds
Totsl for 2023
25.525
14.011
25,525
14,011
39,536
39,536
Totsl for 2022
39,055
39.055
Total
costs
5 Other expelldltsre
Ullrestricted
funds
General
Total
nds
Note
Depreciation, amortisation alld other similar eosts
Totsl for 2023
568
568
568
568
Totsl for 2022
2,591
2,591
6 Net lneomitt￿0UtgOIHg resources
Net incoming resources for the year include..
2023
2022
Loss on disposal of fixed &ssets held for the charity'$ own use
Depreciation of fixed assets
500
68
2.591
7 Tntstses remuneration 4nd expenses
During the year the charity rnade the followitig transactions with trust¢¢$.'
Mr Billie Neill
Mr Billie Neill T¢ceived remulleration of £9.060 (2022: £3,775) during the year.
8 Staff eosts
The aggregate pa)ToII costs weTr as follow5.'
Pagell

The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (eontinued)
2023
2022
Stsff ¢osts durlllg th¢ year were:
Wage5 and salaries
13,150
4,290
No employee r¢¢¢ived emoluments of more thau £60,000 during the y¢ar
9 Taxatloll
The charity is a registered charity and ts therefor¢ exempt from tsxation.
10 Tangible fixed assets
Computer
equipment
Motor vehicles
Total
Cost
At I September 2022
Disposals
10,000
(10,000)
362
10,362
(10,000)
At 31 August 2023
362
362
DepreciatiOD
At I September 2022
Eltminated on disposal$
Transfers
2,500
(2,500)
91
2,591
{2,500)
67
67
At 3 1 August 2023
Net book v8lue
158
158
At 31 August 2023
204
204
At 31 August 2022
7,500
271
7,771
Il Stoek
2023
2022
Stocks
29236
25,8
12 Debtors
2023
2022
Trade (kbtors
852
983
Pag¢ 12

The Burning Bush
Notes to tbe Financial Statements for the Year Ended 31 August 2023 (continued)
13 Cash alld ¢a5h equlvalellts
2023
2022
Cash at bank
48,076
38.876
14 Credltors: atnounts falllng due within one year
2023
2022
Trade creditors
Other creditors
Accruals
2,414
2,259
600
2,31H
1,488
2,865
5.273
6.657
15 Creditors: amounts falling due after one year
2023
2022
Other loaDS
2.850
2,850
16 Funds
Balance at I
September
2022
Illeoming
r¢sources
R¢sourres
expended
B¥lan¢e #t 31
August 2023
Unrestrietsd fund$
General
63,987
59.512
(53,254)
70245
Balan£e #t I
September
2021
Incoming
re￿urCeS
Resources
expended
Balance at 31
August 2022
Unrestri¢tsd funds
Gen¢ral
50,903
59,020
(45,936)
63,987
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
17 Analysis of Ret a$$ets between fund$
Unrestrieted
funds
General
Totsl funds at
31 Allgust
2023
Tangible fixed assets
CU￿ent assets
Current liabilities
Creditors over l y¢ar
Total n¢t &%sets
295
78,164
(5,273)
{2,850)
295
78,164
(5,273)
(2,850)
70,336
70,336
Unrestricted
funds
General
Total fullds at
31 August
2022
Tangible fixed assets
Current assets
Current liabilities
Creditors over l year
Totat net assets
7,771
65.723
(6,657)
(2,850>
63.987
7,771
65,723
(6.657)
{2,850
63,987
18 Analysis of net fullds
Atl
Septemb¢r
2022
At 31 August
2023
Cash at baDk and In hand
38,876
38,876
Net debt
38,876
Atl
September
2021
38,876
At 31 August
2022
Casb atbank and in band
22,661
22,661
Net debt
22,661
22,661
19 Related party transActlODS
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The Burning Bush
Statement of Financial Activities by fund for the Year Ended 31 August 2023
Total
Total
Unrestricted Unrestrieted
Funds
Funds
2023
2022
Income and Endowmellts frow:
Donalions and l¢gacies
Other trading activities
Total income
10.628
48,884
12,013
47,007
59,512
59,020
ExpeDditure on:
Raising fimds
Other expendits￿e
(52,686)
(568)
{43,345)
2,5911
Total expenditllre
(53254)
(45,936)
N¢t income
6,258
13,084
Net movement in fimds
6,258
13,084
Reconciliation of funds
Total funds brought fornvard
63,987
50,903
Total funds carried forW￿d
70245
63,987
This pag¢ does not form part of th¢ stat￿ory financial statements.
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The Burning Bush
Detailed Statement of Financial Activities for the Year Ended 31 August 2023
Total
2023
Total
2022
Income and Endowments from:
Donations and legacies (analysed below)
Other trading aetivities (analy5ed below)
Total in¢ome
10.628
48,884
12,013
47,007
59,512
59,020
Expenditure on:
Raising fijnds (analysed below)
Other expenditure (analysed below)
Total expenditure
Net inco￿¢
(52,686)
(568)
(43.345)
(2,591)
53,254)
(45,936)
6.258
13,084
Net movement in fimds
6258
13,084
Recolleiliation of ftsnds
Total fimds brought forward
Total fi￿d5 canied forward
63,987
50,903
70,245
63,987
This page doe5 not forn part of the stststory fiDaD¢ial statements.
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The Burning Bush
D¢tailed Statement of Finan¢i41 Activities for the Year Ended 31 August 2023 (continued)
Totsl
2023
Totsl
2022
Donttrlons tthdlegaclcf
Appea]s and donations
Gift Aid tax ￿laimed
8,584
2,044
9.074
2,939
10,628
12,013
Other grading ucllville5
Sales of purchased goods
48.884
47,007
48,884
47,007
Ruis¥ngfunds
Op¢ning stock
Purchases
C105ing stock
Wages and sal2rie5
(25,864)
(28,897)
29.236
(13,150)
(3,900)
(167)
(1,300)
(500}
(70)
(374)
(303)
(3,856)
(375)
(1,447)
(44)
(672)
(240)
(150)
(613)
(52,686)
(24.723)
(28,423)
25,864
(4,290)
{2,925)
(76)
(998)
(4151
(58)
(284)
(106)
(2.777)
54)
(2.411)
(69)
(684)
Water rate5
LighL heat and power
Insurance
R¢pairs and nMinteDan¢¢
Telephone and f
Printin& postsge alld 5tatioDery
Charitable donations
Sundry expenses
Motor expenses
Advertising
Accountan¢y fees
Payroll Fees
Bank charges
Credit card eharges
(150}
(466)
{43,345}
Other wemdllu
Depreciation of motor vehicles
Depreciation of office equipment
(Profityloss on sale of tangible fix¢d &ss¢ts held for charitys own use
(2,500)
(91}
(68)
(500)
(568)
(2,591)
This page does form part of the statutory financial statements.
Page 17