Charity registration number: 101297
The Burning Bush
Annual Report and Financial Statements
for the Year Ended 3 l August 2022

The Burning Bush
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to3
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8t014

The Burning Bush
Reference and Administrative Details
Trustees
Mrs Ruth Neill
Mr Billie Neill
Mr Matthew Neill
Mr Sthart Neill
Cbarity Registration Number
101297
Principal Offiee
62 Scotch Street
Dungannon
Co Tyrone
BT70 7DH
Independent Examiner
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
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The Burning Bush
Trustees, Report
The iTUStees present the annual report together with the f￿anCIal ststements of the charity for the year ended 31
August 2022.
Objectives and aetivities
Public benefil
The trustees main responsibilities are to increase knowledge of God's word througb the Bible and other resources,
mainly in Dungat)non and South Tyrone area, to offer comfort and support to families and persons in need through
sickness, death and other issues, and to h¢lp support missions in Ireland and overseas.
The charity raises funds through the sale of books and other rellgious resources in their bookshop & holding events
such as concerts & breakfast mornings. This enables them to increase religious knowledge within the Dungannon
and South Tyrone Area . to offer comfort to persons in ill health or nearing death, OT people wÈth family PToblems.
This also enables them to increase capacity amongst missionaries to see the Christian faith improved, advanced and
spread through the incom¢ derived from the sale of these resources being re-distributed to the religio
organisations.
The trustees confrm that they have complied with the requirements of tbe Charities Act (Northern Ireland) 2008 to
have due regard to the public benefit guidance published by the Charity Commission for Northern ITeland.
Aehievements and performanee
A very tough and challenging year with ongoing fll)ancial issues facing so many. people still calling into the shop
seeking help and advise with som many issues. As with previous years the shop has tried to help local mission and
tract producers.
Structure* governallce and management
Financial ill5trumeDts
Objeetives andpolicies
The charity's activities expose it to a number of financial risks including credit risL c&sh flow risk and liquidity risk.
The use of f￿￿1claI derivatives is governed by the Charity's policies approved by the board of trnstees, which
provide written principles on the use of fmancial derivatives to manage these risks. The charity does not use
derivative financial instruments for speculative purposes.
Cashflow rtsk
The charity's activities expose it primaTily to the f]nancial risks of thanges in foreign currency exchange rdtes and
interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these
exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of Cash flows.
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The Burning Busb
Trustees, Report (continued)
Credit risk
The charity'5 principal f￿ancial &ssets are bank balances and cash, trade and other receivables, and investments.
The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet
are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified
loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.
The credit risk on liquid ftmds and derivative financial instruments is limited because the counterparties are banks
with higb credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risK with exposure spread over a large number of
counterparties and C￿tomerS.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and fvture
developments, the charity uses a mixtUTe of long-tern] and short-tenn debt flnance.
Further detsils regarding liquidity risk can be found in the Statement of accounting policies in the fu￿1¢la1
staternents.
The annual report was approved by the trustees of the Charity on 14 June 2023 and signed on its behalf by..
Mrs Rutb Neill
Trustee
Mr Billie Neill
Trustee
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The Burning Bush
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the
United Kingdom Accounting Standards (United Kingdotn Generally Accepted Accounting Practice) and applicable
law and regulations.
The law applicable to chaTities requires the trustees to prepare fllwicial statements for each fmancial year which
give a tThe and fair view of the state of affairs of the charity and of the incoming r¢sources and application of
resources of the charity for that period. th preparing these fll]ancial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estinjates that are reasonable and prudent.
State whether applicable accounting standards have been followe￿ subject to any material departures disclosed
and explained in the financial statements. and
prepare the fmancial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
The trustee5 are responsible for keeping proper accounting records that dis¢lose with reasonable accuracy at any
ti]ne the f￿anCIal position of the chaTity and enable them to ensure that the fmancial staten]ents comply with the
Clwities Act INortbern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constitution. The trustees ate also responsible foT safeguarding the assets of the charity and hence
for taking reasonabl¢ steps for the preventioll and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and int¢grity of the corporate and financial inforn]ation included on
the charitable company's website. Legislation governing the preparation and dissemination of fmancial statements
may differ from legislation in other jurisdictions.
Approved by the trusfres of the charity on 14 June 2023 and signed on its behalf by:
Mrs Ruth Neill
Tn￿tee
L.IVoJLIXJ
Mr Billie Neill
Trustee
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The Burning Bush
Independent Examiner's Report to the trustees of The Burning Bush
I report to the trustees on my examination of the accounts of The Burning Bush for the year ended 31 August 2022.
Responsibilitles and basis of report
As the charity's tn￿teeS of The Burning Bush you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act (Northern treland) 2008.
It is my Tesponsibility to
- examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Conllnission under section 65(9)(b) of the
Charities Act
- stst¢ whether particular ll￿tters have come to my attention
Basis of independent examiner's report
I have examined your chaTity accounts as required under section 65 of the Charities Act and my examination was
carried out in accordance with the general ditections given by the Charities Commission for Northern Ireland under
section 65 (9)(b) of the Charities Act.
My examination included the review of the accounting records kept by the charity and a comparison of the accounts
presented with those r¢cords. It also incEuded consideTation of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity tnjstees concerning any such matters.
My role is to State whether any material matters have come to Eny attentions giving me cause to believe:_
l That accounting records were not kept in a¢coidance with section 63 of the ChaTities Act
2 That the accounts do not accord with those accounting Tecord5
3 That the accounts do not comply with the accounting iequirements of the Charities Act
4 That there is fi￿er inforn]ation needed for a proper understanding of the accounts to be reached.
Indep¢lldent examiner's statement
I have completed my examination and have no concerns in respect of the matteTS (l) to (4) listed above and, in
connection with the following Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
omas Oliver and Associates Limited
Certified Public Accountant
l mOyg￿hel Mills Park
Dungannon
Co Tyrone
BT717DH
14 June 2023
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The Burning Busb
Statement of Financial Activities for the Year Ended 31 August 2022
Unrestricted
funds
Total
2022
Note
Income and Endowments from:
Donation5 and legacies
Other trading activities
Total incorne
12,013
47,007
12,013
47.007
59,020
59,020
Expenditure on:
Raising fi￿dS
Other expenditure
Total expenditure
Net income
(43,345)
(2,591)
(43,345)
(2,591)
(45,936)
(45,936)
13,084
13,084
Net movement in fL￿dS
Reconciliation of funds
13,084
13,084
Totsl funds brought forwatd
Total funds catried forward
50,903
50.903
16
63.987
Unrestricted
funds
63,987
Total
2021
Note
Ineome and Endowments from:
Donations and legacies
Other trading activities
Total income
8,536
37,107
8,536
37,107
45,643
45,643
Expenditure on:
Raising fiuLds
Other expendi￿re
Total expenditure
Net income
(33,294)
(1,000)
(33,294)
(1,000
(34,294)
(34,294)
11,349
11,349
Net movement in fiJn(Ls
11,349
11,349
ReconciliatlOD of funds
Total funds brought fonvard
Total funds carried forward
39,555
39.555
16
50,904
50,904
All of the charity's activities deTÈve from continuing operations during the above two periods.
The funds breakdown for 2021 is shown in note 16.
Th¢ notes on pages 8 to 14 fomi an integral part of these f￿ancIal statements.
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The Burning Bush
(Registration number: 101297)
Balance Sheet as at 31 August 2022
2022
2021
Note
Fixed assets
Tangible assets
io
7,771
10,362
Current assets
Stocks
Debtors
Cash at bank and in hand
25,864
983
38,876
24,723
568
22.661
12
13
65,723
47,952
Creditors: AmouDts falling due within one year
Net current assets
14
(6,657)
(4.560)
59,066
43,392
Total assets less eurrent liabilities
66,837
53,754
Creditors: Amounts falling due after more than one year
Net assets
15
(2,850)
63.987
(2,850)
50,904
Funds of the charity:
Unrestricted income funds
Unrestricted funds
63,987
50,904
Total funds
16
63.987
50,904
The f￿anCIal statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 14 June 2023
and signed on their behalf by..
OLL.
Mrs Ruth Neill
Trnstee
Mr Billie Neill
Trustee
The notes on pages 8 to 14 form an integral part of these financial statements.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2022
l Aecounting policies
Statement of Compliance
The financial ststements have been prepared in accoTdance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019, the Financial Reporting Standatd applicable in the United Kingdom
and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Burning Bush meets th¢ definition of a public benefit entity under FRS 102. The accounts (financial statements)
have been prepared under the historical cost convention with items recognised at cost or transaction value unless
othenvise stated in the relevant note(s) to these accounts.
Going coneerll
The trustees consider that there are no materiaI uncertainties about the charity's ability to continue as a going
concern.
Income and endowments
Voluntary income including donations. gifts. legacies and grants that provide core funding or are of a general natt￿e
is recognised when the charity has entitlement to the income, it is probable that the iucome will be received and the
amount can be measured with sufficient reliability.
Donations and legocl
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably
measured.
Expenditure
All expenditure is Tecognlsed once there 15 a legal or constrnctive obligation to that expenditure. it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure
heading that aggregate similar costs to that category. Where costs Cannot be directly attributed to particular headings
they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other support costs aTe
allocated based on the spread of staff costs.
Raisingfun(
These are costs incurred in attracting voluntary income, the niallagement of inv¢stn]ents and those inCu￿ed in
trading activities that raise funds.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)
Taxation
The ch￿lty is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it
meets the definition of a charitable company for UK cory)ordtion tax purposes. Accordingly, the charity is potentially
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that
such income or gains are applied exclusively to charitable pury)oses.
Tangible fixed assets
Individual fixed assets costing £0.00 or n]ore are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated in]painnent losses.
Deprecfiation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual
value, over their expected useful economic life as follows:
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and s¢ll, after du¢ regard for
obsolete and slow moving stocks. Cost is determined using the first-in. f￿St-oUt (FIFO).
Trade debtors
Trade debtors are amounts due from C￿stOmerS for merchandise sold OT services perfornied in the ordinary course of
business.
Trade debtors are r¢cO￿lIsed initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairnient. A provision for the in]painnent of trdde debtors is
established when there is objective evidence that the charity will not be able to collect all amounts due according to
the Original tern￿ of the receivables.
Cash and easb equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquÉd investhents
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade ereditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business from
suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end
of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there
is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as
non-current liabilities.
are recognised initially at the transaction pric¢ and subsequendy rneasuted at amortised cost using the effective
interest method.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)
Fund structure
Unrestricted income funds are general fimds that are available for use at the ttustees discretion in fitherance of the
objectives of the charity.
2 Income from donations and legacies
Unrestricted
funds
General
Total
funds
Donations and legacies.
Donations from individuals
Gift aid reclaimed
9,074
2,939
9,074
2,939
Total for 2022
12,013
12.013
Total for 2021
8,536
8,536
3 Ineome from other tradlng activities
Unr¢strlcted
fund5
General
Total
funds
Trading income.
Shop income from sale of donated goods and services
Total for 2022
47,007
47,007
47,007
47,007
Total for 2021
37,107
37,107
4 Expenditure on raising funds
a) Costs of trading activities
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)
Unrestricted
funds
General
Total
funds
Note
Costs of goods sold
Other direct costs of activities for generating funds
Total for 2022
27,282
11,773
27,282
11,773
39,055
39.055
Total for 2021
32,204
32,204
Total
costs
5 Other expenditure
Unrestricted
funds
General
Total
funds
Note
Depreciation, amortisation and other similar costs
Total for 2022
2,591
2,591
2,591
2.591
Total for 2021
1,000
1,000
6 Net IDcomingloutgoing resources
Net incoming resources for the year include:
2022
2021
Loss on disposal of fixed assets held for the charity's own use
Depreciation of fixed assets
1.000
2.591
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remunerdtion from the charity during the year.
8 Staff costs
The aggregate payroll costs were as follows:
2022
2021
Staff costs during the year were:
Wages and Salaries
4,290
1,090
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The Burning Busb
Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)
No ¢mployee received emoluments of more than £60,000 during the year
9 Taxation
The chartty is a regist¢red charity and is therefore exempt from t&xation.
10 Tangible fixed assets
Computer
equipment
Motor vehicles
Total
Cost
At I September 2021
At 31 August 2022
Depreeiation
Charge for the year
Transfers
10,000
362
10,362
10,000
362
LO,362
2,500
2,500
91
91
At 31 August 2022
Net book value
2,500
91
2.591
At 31 August 2022
At 31 August 2021
7,500
271
7,771
10,000
362
10,362
11 Stock
2022
2021
Stocks
25,864
24,723
12 Debtors
2022
2021
Trade debtors
983
568
13 Cash and eash equivalents
2022
2021
Cash at bank
38,876
22,661
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2022 (continued)
14 Creditors.. amounts falling due within one year
2022
2021
Trade creditors
Other creditors
Accruals
2,304
1,488
2,865
2,222
1,738
600
6,657
4,560
15 Creditors: amounts falling due after one year
2022
2021
Other loans
2,850
2,850
16 Funds
Balance at I
September
2021
Incoming
resources
Resources
expended
Balanee at31
August 2022
Unrestricted funds
General
50,903
59.020
(45,936)
63,987
Balance at I
September
2020
Incoming
resources
Resouree5
expended
Balance at 31
August 2021
Unrestricted funds
General
39,555
45,643
(34.294)
50.904
17 Analysis of net assets between funds
Pag¢ 13

The Burning Bush
Notes to the Financial Statements for tbe Year Ended 31 August 2022 (continued)
Unrestricted
funds
General
Total funds at
31 August
2022
Tangible fixed assets
Cu￿ent assets
Current liabilities
Creditors over l year
Total net assets
7,771
65,723
(6,657)
(2.850)
63,987
7,771
65,723
(6,657)
(2,850
63,987
Unrestricted
funds
General
Total funds at
31 August
2021
Tangible fixed assets
Current assets
Current liabilities
Creditors over l year
Total net assets
10,362
47,952
(4.560)
(2,850)
10.362
47.952
(4,560)
(2,850)
50,904
50,904
18 Analysis of net funds
Atl
September
2021
At 31 August
2022
Cash at bank and in hand
22,661
22,661
Net debt
22.661
Atl
September
2020
22,661
At 31 August
2021
Cash at bank and in hand
20.255
20.255
Net debt
20,255
20,255
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The Burning Bush
Statement of Financial Activitie5 by fund for tbe Year Ended 31 August 2022
Total
Total
Unrestricted Unrestrieted
Funds
Funds
2022
2021
Income and Endowments from:
Donations and legacies
Other trading activities
Total income
12.013
47,007
8,536
37,107
59,020
45,643
Expenditure on:
Raising funds
Other expenditure
Total expenditute
Net income
(43,345)
(2.591)
(33,294)
(1.000)
(45,936)
(34,294)
13,084
11,349
Net movement in fi￿dS
ReconciliatlOD of funds
Total funds brought forward
Total fijnds carried fonvatd
13,084
11,349
50.903
i9,555
63,987
50,904
This page does not fonn part of the statutory fll￿cial statements.
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The Burning Bush
Detailed Statement of Financial Activities for the Year Ended 31 August 2022
Totsl
2022
Total
2021
Income and Endowments from..
Donations and legacies (analysed below)
Other trading activities (analysed below)
Total income
12,013
47,007
8,536
37,107
59,020
45,643
Expenditure on:
Raising fi￿dS (analysed below)
Other expenditure (analysed below)
Total expenditure
(43.345)
(2,591)
(33,294)
(1.000)
(45,936)
(34,294)
Net incollle
13,084
11,349
Net movement in funds
13,084
11,349
Re¢oneiliation of funds
Total funds brought forward
Total fimds Ca￿led forward
50,903
39.555
63,987
50.904
This page does not forni part of the statutory finallcial statements.
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The Burning Bush
Detailed Statement of Financial Activities for the Year Ended 31 August 2022 (continued)
Total
2022
Total
2021
Donaiions and legacies
Appeals and donation5
Gift Aid tax reclaimed
9,074
2,939
8,536
12,013
8,536
Other trading aclivilies
Sales of purchased goods
47,007
37.107
47,007
37,107
Raisingfunds
Opening stock
Purchases
Closing stock
Wages and salaries
Rent
Watsr rates
Ligbt, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Charitable donations
Sundry expenses
Motor expenses
Advertising
Accountancy fees
BaDk charges
Credit card charges
(24,723)
(28,423)
25,864
(4,290)
(2,925)
(76)
(998)
(415)
(58)
(284)
(106)
(2,777)
(354)
(2,411)
(69)
(684)
(l50)
(466)
(43,345)
(23,820)
(21,161)
24,724
(1,090)
(3,250)
(222)
(639)
(350)
(360)
(652)
(102)
(3,220)
(127)
(1.960)
(594)
(150)
(321)
(33,294)
Olher ￿PendItUre
Depreciation of motor vehicles
Depreciation of office equipment
rofit)Aoss on sale of tangible fixed assets held for charity's own use
(2,500)
(91)
(1,000)
(1,000)
(2.591
This page does not forn] part of the stathtory flllancial statements.
Page 17