Charity registration number: 101297
The Burning Bush
Annual Report and Financial Staternents
for the ye￿ Ended 31 August 2024

The Burning Bush
Contents (continued)
Reference and Administrative Details
Tr￿¢s, Report
2to3
Statement of Trnstees, Responsibilities
Independent ExamineP5 Report
Statement of Financial Activities
6t07
Balance Sheet
Notes to the Financial Ststements
9t0 16

The Burning Bush
Reference and Administrative Details
Trustees
Mrs Ruth Neill
Mr Billie Neill
Mr Matthew Neill
Stuart Ne
Charity Registration Number
101297
Principal Offite
62 Scotch Street
DungaDDon
Co TITone
BT70 7DH
Independent Examiner
Thomas Oliver and Associates Limited
Certified PubIic AccouThL￿t
l Moygashel Mills Park
Dungannon
Co Tyrone
BT717DH
Page I

The Burning Bush
Trnstees, Report
The trustees present the annual report togetber with the financial statements of the charity for the year ended 31
August 2024.
Objectives and aetivities
Publlc benefit
The trustees main responsibilities are to increase knowledge of God's word through the Bible and other resources,
mainly in DungaDnon and South Tyrone area, to offer Comfort and support to families and persons in need thTough
sickness, death and other issues, and to help support missions in Ireland and overseas.
The ¢baTity raises funds thTougb the sale of books and other religious resources in their bookshop & holding events
such &s concerts & breakfast tnornings. This enables them to increase religious knowledge within the Dungannon
alld South T)Tone Area , to offer comfort to persons in ill health or nearing death, or people with family problems.
This also enables them to incTease capacity amongst missionaries to see th¢ c1￿1stIan faith improved, advanced and
spread tbrough the income deTiv¢d from the sale of th¢se resources being re-distributed to the religious
organisations.
The trustees confirnl that they have complied with the requirements of the Charities Act (Northern Ireland) 2008 to
have due regard to the public benefit guidance published by the Charity Commission for Northern Ireland.
Achievements and performance
A challenging year with ongoing flliancial issue5 facing so many. Trade would have been do￿1 particularly fron]
January, however people still calling into shop seeking help and advice with so many issues and struggles. People of
different1onguage5 call in for help from fonn filling to Spirits￿1. As in previous years tbe shop h&s tried to help local
missions and tract producers etc
Structurey governance and management
Financial instruments
Objeclives andpolicies
The charity's activities expose it to a number of fmancial risks including credit risk, cash flow risk and liquidity risk.
The use of financial derivatives is governed by the charity's policies approved by the board of tsvste¢5, which
provide I￿Itten principles on the use of financial derivatives to nlanage these risks. The charity does not use
derivative financial iDStruments for speculative purposes.
Coshflow risk
The charity's activities expose it Primarily to the fll]ancial risks of changes in foreign Cu￿encY exchange rates and
interest rntes. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these
exposures.
Interest bearing assets and liabilities are held at r￿ed rate to ensure certainty of cash flows.
Page 2

The Burning Bush
Trustees, Report (continued)
Credit rLsk
Th¢ charity's principal financial assets ar¢ bank balanc¢s and cash, trad¢ 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 allowallce for impairnient 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 cr¢dit risk on liquid funds and derivativ¢ fJJMncial instruments is limited because the countsrparties are banks
with high 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
counteTparties and customers.
Liquldlty riyk
order to maintain liquidity to ensure that sutTicient funds are available for ongoing operations and fijttwe
developments, the charity uses a Mlxtt￿e of long-terni and short-terni debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial
statsments.
The annual report was approved by the trwstees of the charity on 27 May 2025 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 responsible for preparing the trustees, report and the fllwicial statements in accordance with the
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable
law and regulations.
The law applicable to charities requires the tn￿te¢S to prepare financial statem¢nts for each financial year which
give a true and fair view of the state of affairs of the charity and of the incoming Tesources and application of
resources of the charity for that period. In preparing these financial statements, the ts￿Stees are r¢quired to:
select suitable accounting policies and then apply them consistently.
observe the methods and principles in the Charities SORP.
make judgements and estimate5 that are re&sonable and prudent"
stste whether applicable accounting standatds have been followed, subject to any material departL￿eS disclosed
and explained in tbe financial statements. and
prepare the financial 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 fmancial position of the charity and enable them to ensuTe that the fjnancial Statements comply with the
Charities Act (Northern Ireland) 2008, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the constithtion. The trustees are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other itregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial inforniation included on
the charitable company's website. Legislation governing the preparation and dissen]ination of financial statements
ay differ from legislation in other jurisdictions.
Approved by the trustees of the tharity on 27 May 2025 and signed on its behalf by:
Mrs Ruth Neill
Tn￿tee
TriiuJL
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 Th¢ Burning Bush for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity's trustees of The Burning Bush you are responsible for the preparation of the accounts in accordance
with the requirements of the Charities Act (Northern Ireland) 2008.
It is my responsibility to
- examine the accounts under 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 whetheT particular n￿tterS have come to my att¢ntion
Basis of independent examiner's report
I have examined your charity accounts &s required under section 65 of the Charities Act and rny examination was
caTTied out in accordance with the general directions given by the Charities Commission for Northern Ireland under
section 65 (9)0)) of the Charities Act.
My examination included the review of tbe accounting records kept by the charity and a comparison of the accounts
presented wkth those record5. It also included consideration of any unusual items or disclosures in the accounts, and
seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attentions giving me cause to believe...
l That accounting records 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 comply with the accounting requirements of the Charities Act
4 That th¢r¢ is further infornmtion ne¢d¢d 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) li5t¢d above an¢ in
connection with the following Directions of the Charity Commission for Nortbern Ireland, I have found no matters
that require drawing to your attention.
Th
iver afid As
Certified Public Accountant
l Moyg&shel Mills Park
Dungannon
Co Tyrone
BT717DH
27 May 2025
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The Burning Bush
Statement of Financial Activities for the Year Ended 31 August 2024
Unrestrieted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Other trading activities
Total income
18,936
43.424
18,936
43,424
62.360
62.360
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expendi￿re
(52,626)
(864)
(51)
(52,626)
(864)
(51)
(53,541)
(53,541)
Net income
8.819
8,819
Net movement in funds
8,819
8.819
Reconciliation of funds
Total fimds brougbt fonvard
Total fimds carried forward
70,245
70,245
18
79,064
Unrestricted
fullds
79,064
Total
2023
Note
Income and Endowments from:
Donations and legacies
Other trading activities
10,628
48.884
10,628
48,884
Total income
59,512
59,512
Expenditure on:
Raising fimds
Charitable activities
Other expenditure
(51,774)
(912)
(568)
(51,774)
(912)
(568)
Total expenditure
Net income
(53,254)
(53,254)
6,258
6,258
Net movement in funds
6,258
6,258
Reconciliation of funds
Total fimds brougbt forward
63,987
63,987
Total fi￿dS carried forniard
18
70,245
70.245
The notes on pages 9 to 16 forn] an integral part of these fjnancial ststements.
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The Burning Bush
Statement of Financial Activities for the Year Ended 31 August 2024 (continued)
All of the chaTity's activities derive from continuing operations during the above two periods.
The fimds breakdown for 2023 is shown in note 18.
The notes on pages 9 to 16 forn] an integral part of these financial statements.
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The Burning Bush
(Registration number: 101297)
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed assets
Tangible assets
12
153
204
Current assets
Stocks
Debtors
Cash at bat& and in hand
13
14
15
27,272
1,183
60,769
29,236
852
48.076
89,224
78,164
Creditors: Amounts falling due within one year
16
(7,463)
(5,273)
Net eurrent assets
81,761
72,891
Total assets less eurrent liabilities
81.914
73,095
Creditors: Amounts fallillg due after more tban one year
17
(2,850)
79,064
(2,850)
Net assets
70,245
Funds of the charity:
Unrestricted income funds
Unrestricted fimds
79,064
70,245
Total funds
18
79,064
70,245
The financial statements on pages 6 to 16 were approved by the trustees, and autborised for issue on 27 May 2025
and signed on their behalf by:
Mrs Ruth Neill
Trustee
Mr Billie Neill
Trustee
The Dotes on pages 9 to 16 fonn 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 2024
l Aceounting policies
Statement of eompliance
The fmancial statements have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practtce issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom
and Republic of Ireland (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 (financial stafrments)
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 concern
The trustees consider tbat there are no material uncertainties about the charity's ability to continue as a going
concern.
Income and endowments
Voluntary income including doDations, gifts, legacie5 and grants that provide core fimding or are of a general nature
is reCO￿lSed when the charity h&s entitlement to th¢ incoLne, it is probable that the income will be received alld the
amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably
measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expendIt￿e, it is probable
settlement is required and th¢ amount can be m¢asured reliably. All costs are allocated to the applicable expenditur¢
heading that aggregate similar costs to that catsgory. Where costs cannot be directly attributed to partI￿lar headings
tbey have been allocated on a b&sis consistent witb the use of resource5, with central staff costs allocated on the
basis of tirne spent, and depreciation charges allocated on the portion of the asset's use. Other support costs are
allocated based on the spread of staff costs.
Raisingfunds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activities that raise funds.
Governance costs
Thes¢ include th¢ wsts attributable to the charity's compliance with cOnSti￿tiOnal and statutory Tequirements,
including audit, strategic management and trustees meetings and reiEnbursed expenses.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Taxation
The charity is considered to pass the tests set out in Paragrdph I Sch¢dul¢ 6 of the Finance Act 2010 and therefore it
meets the defmition of a charitable company for UK corporation tax purpos¢s. Accordingly, the charity is pot¢ntially
exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part I I
of the co￿oration Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to th¢ extent that
such income or gains are applied exclusively to charitabl¢ purposes.
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cos( less any subsequent accumulated
depreciation and subsequent accumulated in]painnent losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to MTite 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 Eess ¢0sts to Complete and Sell. after due regard for
obsolete and slow moving stocks. Cost Ès determined using the first-in, first-out (FIFO).
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary course of
bwin¢ss.
Trade debtors are recognised initially at the transartion piic¢. They are subsequently measured at amortised cost
using the effective inteiest method, less provision for impainn¢nt. A provision for the impainnent 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 ternis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other 5hort-tern] higbly liquid investtnents
tbat are readily convertible to a known amowit of cash and are subject to an iDsigDificant 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 current liabilities if the does not have an unconditional right, at tbe 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 rigbt to defer settlement for at least twelve months after the reporting date, they are presented as
non-current liabÈlities. .
are recognised initially at the transaction pri¢¢ and subsequently me&5ured at amortis¢d cost using the effective
interest tnethod.
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Fund structure
UnrestTiCted income fimds are general fimds that are available for use at the tr￿Stee5 discretion in fi￿theran¢e of the
objectives of the chaTity.
2 Income from donations and legacies
Unrestricted
funds
General
Total
funds
Donations and legacies.
Donations from individuals
Gift aid reclaimed
14,211
4,725
14,211
4,725
Total for 2024
18,936
18,936
Total for 2023
10,628
10,628
3 Income from otber trading aetivities
Unrestricted
funds
General
Total
funds
Trdding income.
Shop income from sale of donated goods aThd services
43,424
43,424
Total for 2024
43,424
43,424
Total for 2023
48,884
48,884
4 Expenditure on raising funds
a) Costs of trading activities
Pagell

The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Unrestricted
funds
General
Total
funds
Note
Costs of goods sold
Other direct costs of activities for generating funds
25,529
15.567
25,529
15,567
Total for 2024
41,096
41.096
Total for 2023
38.624
38,624
Total
eosts
5 Expenditure on charitable activities
Unrestricted
funds
General
Totsl
funds
Note
Governance costs
864
864
Total for 2023
912
912
Total
expenditure
6 Other expenditure
Unre5trieted
funds
General
Total
funds
Note
Depreciation, amortisation and other similar costs
51
51
Total for 2024
51
51
Total for 2023
568
568
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
7 Analysis of governance and support Costs
Governance costs
Unrestricted
funds
General
Total
funds
Audit fees
Otber fees paid to auditOTS
864
864
Total for 2024
864
864
Total for 2023
912
912
8 Net incomiDg/outgoing resources
Net incoming resources for the year include:
2024
2023
Loss on disposal of fixed assets held for the charity's own
Depreciation of r￿ed assets
500
68
51
9 Trustees remuneration and expenses
During the y¢ar the charity made the following transactions with trustees:
Mr Billie Neill
Mr Billie Neill received remuneration of £9,060 (2023: £9,060) during the year.
10 Staff costs
The aggregate payroll costs were as folEows:
2024
2023
Staff costs during the year were:
Wages and salaries
11.530
13,150
No employee rec¢ived emoluments of more than £60,000 during the year
I l Taxation
The Charity is a registered charity and is therefore exempt from toxation.
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The Burning Bush
Notes to the Financial Statements for the Year Knded 31 August 2024 (continued)
12 Tangible r￿ed a55ets
Computer
equipment
Total
Cost
At I September 2023
Additions
362
(158)
362
(158)
At 31 August 2024
204
204
Depreciation
Transfers
51
51
At 31 August 2024
51
51
Net book value
At 31 August 2024
153
153
At 31 August 2023
362
362
13 Stock
2024
2023
Stocks
27,272
29,236
14 Debtors
2024
2023
Trade debtors
1,183
852
15 Cash and cash equivalents
2024
2023
Cash at bank
60,769
48,076
16 Creditors: amounts falling due within One year
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
2024
2023
Trade creditors
Other creditors
Accruals
4,195
2,668
600
2,414
2.259
600
7,463
5,273
17 Creditors: amounts falling due after one year
2024
2023
Other loans
2.850
2,850
18 Fund$
Balance at I
September
2023
Incoming
resources
Resources
expended
Balance at 31
August 2024
Unrestricted funds
General
70,245
62.360
53,541
79,064
Balance at I
September
2022
Incoming
resourees
Resources
expended
Balance at 31
August 2023
Unrestricted funds
Gen¢raL
63,987
59,512
(53,254)
70,245
19 Analysis of net assets between fund5
Unrestricted
funds
General
Totsl funds at
31 August
2024
Tangible fixed assets
Current assets
Current liabilities
Creditors over l year
153
89,224
(7,463)
(2,850
153
89,224
(7.463)
(2,850)
Total net assets
79,064
79,064
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The Burning Bush
Notes to the Financial Statements for the Year Ended 31 August 2024 (continued)
Unrestricted
funds
General
Total funds at
31 August
2023
Tangible fixed assets
CuTTent assets
Current liabilities
Creditors over l year
295
78,164
(5,273)
(2,850)
70,336
295
78,164
(5,273)
(2,850
70,336
Total net assets
20 Analysis of net funds
Atl
September
2023
At 31 August
2024
Cash at bank and in hand
48,076
48.076
Net debt
48,076
Atl
September
2022
48,076
At 31 August
2023
Cash at bank and in hand
38,876
38,876
Net debt
38,876
38,876
21 Related party transactions
There were no related paty transactions in the year.
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The Burning Bush
Statement of Financial Activities by fund for the Year Ended 31 August 2024
Total
Total
UDrestrieted Unrestricted
Funds
Funds
2024
2023
Income and Endowments from:
Donations and legacies
Other trading activities
18,936
43,424
10,628
48,884
Total income
62,360
59,512
Expenditure on:
Raising funds
Charitable activities
Other expenditur¢
(52,626)
(864)
(51)
(51,774)
(912)
(568)
Total eXpendIt￿e
(53,541)
(53,254)
Net income
8,819
6.258
Net movement in fimds
8,819
6258
Reconcillatfion of funds
Total fimds brougbt forward
70.245
63.987
Total funds carried forward
79,064
70,245
This page doe5 not form part of the stamtory finarAcial statements.
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The Burning Bush
Detailed Statement of Fillancial Activities for the Year Ended 31 August 2024
Total
2024
Total
2023
Income and Endowments from:
Donations and legacies (analysed below)
Other trading activities (analysed below)
Total income
18,936
43,424
10,628
48,884
62,360
59,512
Expenditure on:
Raising funds (analysed below)
Charitable activities (analysed below)
Other expenditure (analysed below)
(52,626)
(864)
(51)
(51,774)
(912)
(568)
Total expenditure
(53,541)
(53,254)
Net incon]e
8,819
6.258
Net movement in funds
8,819
6,258
Reconciliation of funds
Total fi￿dS brought forwaTd
Total funds caffied forward
70.245
63,987
79,064
70,245
This page does not fonn part of the ststutory fmancial staternents.
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The Burning Bush
Detailed Statement of Financial Activities for the Year Ended 31 August 2024 (continued)
Total
2024
Total
2023
Donallons dnd legacies
Appeals and donations
Gift Aid tsx reclaimed
14,211
4,725
8,584
18,936
10,628
Other trading acllviti
Sales of purchased goods
43,424
48,884
43,424
48,884
Raisingfunds
Opening stock
Purchases
Closing stock
Wages and salaries
Rent
Water rates
LighL heat and power
Insurance
Repairs and maintenance
Telephone and fax
Printing, postage and station¢ry
ChaTitable donations
Sundry expenses
Motor expenses
Advertising
Bank Charges
Credit card charges
(29,236)
(23.565)
27,272
(11.530)
(3,575)
(179)
(1,288)
(470)
(815)
(416)
(415)
(6,356)
(66)
(1,195)
(103)
(150)
(539)
(52,626
(25,864)
(28.897)
29,236
(13.150)
(3,900)
(167)
(1,300)
(500)
(70)
(374)
(303)
(3,856)
(375)
(1,447)
(44)
(150)
(613)
(51,774
Charitable activities
Accountancy fees
Payroll Fees
(690)
(174)
(864)
(672)
(240)
(912)
Other &rpendlluré
Depreciation of office equKpment
(Profit)Aoss on sale of tangible fixed assets held for charitys own use
(51)
(68)
(500)
{568)
(51)
This page does not forni part of th¢ statutory financial statements.
Page 19