Charity registration number: 101297
The Burning Bush
ADnual Report and Financial Statements
for the Year Ended 31 AUg￿$t 2023

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

The Burning Bush
Reference and Adrnillistrative Details
Trustees
Mrs Ruth Neill
Mr Billie N¢ill
Mr Matthew Neill
Mr Stuart Neill
Charity Registration Number
101297
Principal Office
62 Scotch Street
Dungannon
Co TyTon¢
BT70 7DH
Independent Examiner
Thomas Oliver and Associates Limited
Certified Public Accountant
l Moygashel Mills Park
Dungamion
Co Tyrone
BT717DH
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The Burning Bush
Trustees, Report
The trustees present the annual report together with the financial ststements of the charity for the year ended 31
August 2023.
Objeetives and activities
Publie benef
The trustees main responsibilities are to increase knowledge of God's word through the Bible and other resources,
mainly in Dunga[￿On and South TyTon¢ arei to offer comfort and support to families and persons in n¢¢d through
siclo]ess, death and other issues, and to heEp support mlssions in Ireland and overse&s.
The charity raises fimds through the sale of books and other religious resources in their bookshop & holding events
such as concerts & breakfast mornings. Thi5 enables them to incTease religious knowledge within the Dungat)non
and South DTone Area , to offer comfort to persons in ill health or neaTing death, or people with farnily problems.
This also enables th¢m to increase capacity amongst missionaries to see the Christian faith improved, advanced and
spread through the income d¢rived from the sale of these resources being re41istributed to the Teligious
organisations.
The trnstees confllrn that they have complied witb the requirements of the Charities Act (Northern Ireland) 2008 to
have due regard to the publi¢ benefit guidance published by the Charity Commi55ion for Northern Ireland.
Achievements and performance
A challenging year with ongoing financial issues facing so many. p¢ople still calling into shop seeking help and
advice with so many issues and struggles.
As in previous years the shop has tried to help local missions and tract producers etc.
Structure) governance and management
Finaneial instruments
Objeclives andpolicies
The charity's activities expose it to a number of financial risks including credit risK cash flow risk and liquidity risk.
The use of fjnancial derivatives is governed by the charity's policies appToved by the board of trustees, which
provide written principles on the use of financial derivatives to manage these risks. The charity does not use
derivative fujancial instruments for speculative purposes.
Cashflow risk
The charity's activities expose it primarily to the financial risks of changes in foreign currency exchange rates 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 Bush
Trustees, Report (continued)
Credil rlsk
The charity's principal fmancial assets are bank balances and cash, trade and other receivables. and investments.
The charity's credit risk is prin]arily attributable to its trade receivables. The amounts presented in the balance sheet
are n¢t of allowances for doubt￿1 receivables. An allowance for impairnlent 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 fl￿d$ and derivatkve fjnancial instruments is limited because th¢ counterparti¢s are banks
with higb credit-ratings assigned by international credit-rating agencies.
The ch￿lty has no significant concentration of cr¢dit risK with exposure spread over a larg¢ number of
ounteTparties and customers.
Liquidity risk
In order to maintsin liquidity to ensure that sufficient funds are available for ongoing operations and ￿t￿re
developments, the charity uses a mixture of long-tern) and short-terni debt fmance.
Furtber details regarding liquidity risk can be found in the Statement of accounting policies in the financial
ststements.
The annual report was approved by the trustees of the charity on 30 May 2024 and signed on its behalf by:
Mrs Ruth 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 fjnancial statements in accordance with th¢
United Kingdom Accounting Standards (Unit¢d Kingdom Generally Accepted Accounting Practice) and applicable
law and regulations.
The law applicable to charities requir¢s the trustees to prepate financial statements for each financial year which
give a ttve and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. tn preparing these f￿anCial statements, the trustees are requircd to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP.
make judgements and estimates that are reasonable and prudent"
state whether applicable accounting standards have been followeQ subj¢ct to any materlal departhres disclos¢d
and explained in the financial statements. and
prepare the f￿anCial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any
time the financial position of the charity enable them to ensure that the financial statements comply with the
Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constimtion. The ttwtees are also responsible for safeguaTding the assets of the charity and henc¢
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for th¢ matntenallce and integrity of the corporate and financial inforn]ation included on
the charitable company's website. Legislation governing the preparation and dissemination of fjnancial statements
may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 30 May 2024 and signed on its behalf by:
Mrs Ruth Neill
Trustee
Mr Billie Neill
T￿￿tee
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The Burning Bush
Independent Examiner's Report to the trustees of The Burning Bush
I report to th¢ truste¢s on my examination of the accounts of The Burning B for the year ended 31 August 2023.
Responsibilities and basis of report
As the charity's trust¢es of The Burning Bush you are responsible for the preparation of the accounts in accordance
with th¢ requir¢ments of the Charities Act (Northern Ireland) 2008.
It is my responsibility to
- examine the accounts undeT section 65 of the Charities Act
- follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the
Charities Act
- state whether particular matters have come to my attention
Basis of independent examiner's report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carried out in aocordance with the general directions given by th¢ Charities Commission for Northern ITeland under
section 65 (9)(b) of the Charities Act.
My examination included the review of the accounting records kept by the charity and a con]parison of the accounts
presented with those records. It also included consideTation of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity truste¢s concerning any such matters.
My role is to state wh¢ther any Material matters have come to my attentions giving me cause to believe:.
l That accounting recoTds were not kept in accordance with section 63 of the Charities Act
2 That the accounts do not accord with those accounting records
3 That the accounts do not con]ply with the accounting requirements of the Charities Act
4 That there is fi￿￿er inforn]ation 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 matters (l) to (4) listed above an(L in
connection with the following Directions of the Charity Commission for Nortbern Irelall(L I hav¢ found no matters
that require drawing to your att¢ntion.
sociates Limited
Certified Public Accountant
l Moyg&shel Mills Park
Dungannon
Co Tyrone
BT717DH
30 May 2024
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The Burning Bush
Statement of Finaneial Activities for the Year Ended 31 August 2023
Unrestricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Oth¢r tradtng activities
Total incom¢
10,628
48,884
10,628
48,884
59,512
59,512
Expenditure on:
Raising fimds
Other expendithre
(52,686)
(568)
(52.686)
(568)
Total expenditure
Net income
(53,254
(53,254)
6.258
6,258
Net movement in funds
6,258
6,258
ReeoDciliation of funds
Total funds brought forward
Total fimds carrÈed forward
63,987
63,987
16
70,245
Unrestricted
funds
70,245
Total
2022
Note
Income and Endowments from:
Donations aThd legacies
Other trading activities
Total income
12,013
47.007
12,013
47,007
59.020
59,020
Expenditure on:
Raising funds
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 fun(ls
13,084
13,084
Reconciliation of funds
Total fimds brought forward
Total funds Carried forward
50,903
50,903
16
63,987
63,987
All of the charity's activities derive from continuing operations during the above two periods.
The funds br¢akdown for 2022 is shown in note 16.
The notes on pages 8 to 14 forn] an integral part of these fllMncial statements.
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The Burning Bush
(Registration number: 101297)
Balance Sheet as at 31 August 2023
2023
2022
Note
Fixed assets
Tangible &ssets
io
204
7,771
Current assets
Stocks
Debtors
Cash at bank and ill I￿ld
29,236
852
48,076
25,864
983
38.876
12
13
78,164
65,723
Creditors: Amounts falling due within one year
Net Current assets
14
(5,273)
(6,65D
72.891
59,066
Total assets less current liabilities
73,095
66,837
Creditors.. Amounts falling due after more than one year
Net assets
15
(2,850)
(2,850)
63.987
70,245
Funds of the charity:
Unrestricted income funds
Unrestricted funds
70,245
63,987
Totsl funds
16
70,245
63,987
The financial statements on pages 6 to 14 were approved by the trustees, and authorised for issue on 30 May 2024
and signed on their behalf by:
MTS Ruth Neill
Trustee
Mr Billie Neill
Trnstee
The notes on pages 8 to 14 forni an int¢gral part of these financial ststements.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023
l Aecounting policies
Statement of compliance
The fmancial statements have been prepared in accordance witb the second edition of the Charities Statement of
Recommended Practice issued in October 2019, the FinanciaI ReportitLg Standard applicable in the United Kingdom
and Republic of treland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Burning Bush meets the definition of a public benefit entity under FRS 102. The accounts (fmancial staten]ents)
have been prepared under the historical cost convention with items recognised at cost or transaction value unless
otherwise stated in the relevant note(s) to these accounts.
Going eoDcern
The trustees consider that there are no material uncertaintie5 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 nature
is recognised when the charity has entitlement to the incotne, it is probable that the income will be Teceived and tbe
amount can be me&sured with sufficient reliability.
Donolions and legaeie
Donations and legacies are recognised on a receivable basis when receipt IS Probable and th¢ amount can be reliably
measured.
Expenditure
All expenditure 15 recognised once there is a legal or constrnctive obligation to that expenditure, it is probable
settlement is required and the amount can be measuTed r¢liably. 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 depr¢ciation charges allocated on the portion of the asset's Use. Other support costs are
allocated based on the spread of stsff costs.
Raisingfunds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activities that Taise fimds.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph I Sch¢dule 6 of the Finance Act 2010 and therefoTe it
meets the definition of a charitable company for UK corpordtion tsx purposes. Accordingly, the charity is potentially
exempt from t￿ation 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 incom¢ or gains are applied exclusively to charitable purposes.
Tangible r￿ed assets
Individual fixed assets costing £0.00 or more are initially recorded at cosL less any subsequent accumulated
depreciation and subsequent a¢cumulated impairment losses.
Deprecfi2tion and amortisatioD
Depreciation is pmvided on tangible fixed assets so as to write off the cost or valuatÉon, less any estimated residual
value, over their exp¢¢frd useful economic life as follows:
Stock
Stock is valued at the lower of cost and estimated selling price less Costs to complete and sell, after due regard for
obsolete and slow moving stocks. Cost is deterniined using the first-1￿ first-out (FIFO).
Trade debtors
Trade debtors are amounts due from customers for nJer¢handise sold or services perfoTtDed in the ordinary course of
business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impainnent. A provision for the impairn]ent of trade 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)s of the receivables.
Cash and cash equivalents
Cash and cash equivalent5 comprise cash on hand and call deposits, and other short-terni highly liquid investments
that are readily convertibl¢ to a known an]ount of cash and are subject to an insignificant risk of change in value.
Trade creditors
are obligations to pay for goods or services that have been acquired in the ordinary course of business from
suppliers. Accounts payable are cl&ssified as CU￿ellt 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 unconditiotkal right to defer Settlement for at le&st twelve months after the reporting date, they are presented as
nOn-Cu￿enI liabilities.
are recognised initially at the transaction price and subsequently measured 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 2023 (continued)
Fund structure
Unrestricted income funds are general fund5 that are available for use at the ttustees discretion in fiwtherance of the
objectives of the charity.
2 Ineome from donation5 and legacies
Unrestricted
funds
General
Total
funds
Donations and legacie5'
Donations from individuals
Gift aid reclaimed
8,584
2,044
8,584
2,044
Total for 2023
10,628
10,628
Total for 2022
12,013
12.013
3 Income from other trading aetivities
Unrestricted
funds
General
Total
runds
Trading income.
Shop incom¢ from sale of donated goods and services
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 activitie5
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
Unrestricted
funds
General
Total
funds
Note
Costs of goods sold
Other direct costs of activities for generdting fimds
Total for 2023
25,525
14,011
25,525
14,011
39,536
39.536
Total for 2022
39,055
39,055
Totsl
costs
S Other expenditure
Unrestricted
funds
Ceneral
Total
funds
Note
Depreciatio￿ amortisation and other sinlilar costs
568
568
Total for 2023
568
568
Total for 2022
2,591
2,591
6 Net ineominwoutgoing resources
Net incoming resources for the year include..
2023
2022
Loss on disposal of fixed assets held for the charity's own use
D¢preciation of fixed assets
500
68
2,591
7 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees..
Mr Billie Neill
Mr Billie Neill received remuneration of £9,060 (2022: £3,775) during the year.
8 Staff costs
The aggregate payroll costs were as follows:
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (continued)
2023
2022
Staff costs during the year were:
Wages and salaries
13,150
4,290
No employ¢e received ¢moluments of more than £60,000 during the year
9 Taxation
The charity is a registered charity and is therefore exempt from taxation.
10 Tangible fixed assets
Computsr
equipment
Motor vehicles
Total
Cost
At I September 2022
Disposals
10,000
(i 0,000)
362
10,362
(10,000)
At 31 August 2023
362
362
Depreciation
At I September 2022
Eliminat¢d on disposals
Transfers
2,500
(2,500)
91
2,591
(2,500)
67
67
At 3 1 August 2023
158
158
Net book value
At 31 August 2023
204
204
At 31 August 2022
7,500
271
7,771
11 Stock
2023
2022
Stocks
29,236
25,864
12 Debtor$
2023
2022
Trade debtors
852
983
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2023 (Continued)
13 Cash and cash equRvalents
2023
2022
Cash at bank
48,076
38,876
14 Creditors: amounts falling due within one year
2023
2022
Trade creditors
Other creditors
Accrllals
2,414
2,259
600
2,304
1,488
2,865
5,273
6,657
15 Creditors: amounts falling due after one year
2023
2022
Other loans
2,850
2.850
16 Funds
Balance at I
September
2022
Incoming
resources
Resources
expended
Balance at 31
August 2023
Unrestricted funds
General
63,987
59.512
(53.254)
70.245
Balance at I
September
2021
Incoming
resources
Resources
expended
Balance at 31
August 2022
Unrestricted funds
Generdl
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 net assets between funds
Unrestrieted
funds
General
Total funds at
31 August
2023
Tangible fixed assets
Cu￿ent assets
Current liabilities
Creditors over l year
Total net assets
295
78,164
(5,273)
(2,850)
295
78,164
(5,273)
(2,850)
70,336
70,336
Unrestrieted
funds
General
Total funds at
31 August
2022
Tangible fixed assets
Cunent assets
Current liabilities
Creditors over l year
Total net assets
7,771
65,723
(6,657)
(2.850)
7,771
65,723
(6,657)
{2,850)
63,987
63,987
18 Analysis of net funds
Atl
September
2022
At 31 August
2023
Cash at bank and in hand
38,876
38,876
Net debt
38,876
Atl
September
2021
38,876
At 31 August
2022
Cash at bank and in hand
22.661
22,661
Net debt
22.661
22,661
19 Related party transactions
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The Burning Bush
Statement of Financial Activities by fund for the Year Ended 31 August 2023
Totsl
Total
Unrestricted Unrestricted
Funds
Funds
2023
2022
Income and Elldowments from:
Donations and legaci¢s
Other Irading activities
Total income
10,628
48.884
12,013
47,007
59.512
59,020
Expenditure OD:
Raising funds
Other expenditure
(52,686)
568)
(43,345)
(2,591)
Total expenditure
(53254)
(45,936)
Net income
6,258
13.084
Net movement in fimds
6,258
13,084
Reeonciliation of funds
Total funds brought forward
Total funds carried fonvard
63,987
50.903
70,245
63.987
This page does not forn] part of the Sta￿tOry 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)
Otber trading activities (allalysed below)
Total income
10,628
48,884
12,013
47,007
59,512
59,020
Expenditure on:
Raising funds (analysed below)
Other expenditllr¢ (analysed below)
Total expenditure
(52,686)
(568)
(43.345)
(2,591)
(53,254)
(45,936)
Net income
6,258
13,084
Net movement in fiwds
6,258
13,084
Reconciliation of funds
Total funds brought forward
Total fimds carried forward
63,987
50,903
70,245
63,987
This page does not forn] part of the statutory financial statements.
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The Burning Bush
Detailed Statement of Financial Activities for the Year Ended 31 August 2023 (continued)
Total
2023
Total
2022
Donalions and legacies
Appeals and donations
Gift Aid tax reclaimed
8,584
2,044
9,074
2,939
10,628
12,013
Other trading activities
Sales of purch&sed goods
48.884
47,007
48,884
47,007
Raisingfunds
Opening stock
Purchases
Closing stock
Wages and salarie5
Rent
Water rates
Light, heat and power
Insurance
Repairs and maintenance
Telephone and fax
Printin& postage and stationery
Charitable donations
Sundry expenses
Motor expenses
Advertising
Accountancy fees
Payroll Fees
Bank charges
Credit card charges
(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)
(415)
(58)
(284)
(106)
(2.777)
(354)
(2,411)
(69)
(684)
(150)
(466)
Other erpendilure
Depreciation of motor vehicles
Depreciation of office equipment
(Profityloss on sale of tangible fixed assets held for charity's own use
(2,500)
(91)
(68)
(500)
(568)
(2,591)
This page does not forni part of th¢ statutory f￿anCIal statements.
Page 17