Charity registration number.. IOI297 The Burning Bush Annual Report and Financial Stst¢menLq forthe Year End¢d 31 Allgllst 2025
The Burning Bush Contents (continued) Reference and Adminithtive Detsils Tnee9, Report 2to3 Statement of Trust¢e$' Responsibilities Independent Exarnijkevs Report Statement of Financial knivities 6t07 Balallce Sheet Notes to the Fioall¢ial Ststemellts 9t016
The Burning Bush Reference and Administrative Details Trustees Mrs Rutb N¢ill Mr Billie N¢ill Mr Matthew Neill Mr Stuart Neill Charity Registration Number 101297 PrSneApal orrice 62 Scotch Street Dungatjnon Co Tyron¢ BT70 7DH IDdepeDdent Ex4rniner Thotnas Oliver A550ciates Limited Certified PLEblic Accountant l Moygash¢l Mills Park Dungannon Co Tyrone BT717DH Page I
The Burning Bush Trustees, Report The tsust¢es present the annual report together with the financial s¢Mellts of dE¢ charity for the year ended 31 August 2025. Objectives and aetlYltl¢s Publlc benefit The IteeS main responsibilities are to incre&se knowledge of God'$ word through the Bible and other resources. mainly in Dungannon and Soutb Tyrone are4 to off¢r cornfort and 5llPPOrt to farDilie8 and persons in need through sickness, death and other issu¢s, and to help sUPPOrt missions in Ireland and overseas. The charity raises funds througb tbe sale of books alld otber religious resources in tbeir bookshop & holding events such as concerts & breakf&st rnornings. This enables them tts increase re]IgiO knowledge witbin the DungaDDon and South T>Tone Area, to offer collthort to persons ill ill health or nearing dea or people with family problems. This also enables th¢Tn to incr¢a5e capacity amongst missionaries to see Christiati faith improve¢l advan¢ed attd spread through the income derived from tbe sale of these re50urce5 being r¢-distributed to the religious orgdnisations. The trnstees confirrn tkn they hav¢ Gornplied with the requirernents of the Charities Act (North¢Tn Irel2nd) 2008 to have due regard to the public benefit guidaTLce published by the Clwity Commission for Northern Irelattd. Aebieyetnents and performance Again, a clmllenging year witb footfall dowi as tbe town facing a very challenging tiyn¢. People still calling into the shop seeking help with $0 rnany issue$ and problems. The shop is still helping local mission5, trad producers and outr¢a¢h teams elc. Structur4 governance and management FillaD¢ial iDstrutDents Objeclives andpollcies The charity's activities expose it to a nu)nber of financial risks including or¢dit risK cash flow risk and liquidity risk. The use of fanCIal derivatives is governed by the charity'5 polici¢5 approved by the boayd of tNSte¢5. which provide Myitten principles on the use of finartcial derivatives to manag¢ these risks. The clwity does not L8e derivative financial instnunents for speculative purpo. C&shflow rlsk The ¢lJarity'5 tiVitieS expose it primarily to th¢ fjnancial risks of clgeS in foreign currency exchang¢ rates and int¢Trst rnt¢s. The charity use5 foreign exchange forward contracts alld ititrrest ratr swap contracts to hedg¢ these exposures. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows. Page 2
The Burning Bush Trnstees, Report (contillued) edit risk The c]wity's principal fitwcial &%sets are bank balances and casfy trade and oth¢r re¢eivables. al inv¢sttllents. The clwity's credit risk is primarily attributable to its trade receivables. The amounts presented the balance sheet are net of allowances for doubtful weivables. An allowance for impairnient is made where there is an identified loss event which, based on previous exp¢rien¢e. is evidence of a reduction in tbe recoverability of the cash flows. Th¢ credit risk on liquid fund5 and derivative financial instiunents is limitrd be¢ause the ¢oullterparties are banks with high credit-rating5 signed by international credit-rating 2genci¢$. The charity has no Significant concents7tion of ¢redit risK with exposure spread over a 18rg¢ number of counterparties atsd customers. Llquldlty rlsk In ord¢r to llHintain liquidity to ensure that sufficient fimds available for ongoing operatioDS and fvture developments, the cbarity uses a mixture of long-terni and short-temi debi fjnance. Further detai]s regerding liquiility Ti5k can be found in the Ststement of accounting policies in the financial statements. The annual reportW&8 4)prov¢d by the ITh of the charity on 3 June 2026 and signed on its behalf by.. Mrs Ruth Neill Tru8te¢ Mr Billi¢ N¢ill Trustee Page 3
The Burnxng Bush Statement of Trustees, RespoD5ibi]ities The trnstees are responsible for prepaTing the trustees, report and the flljancial state]nents in accord2nce with the United King(lom Accoullting Standards (United Kingdom Generally Accepted Accounting Pra¢ti¢e) and applicable law and regulations. The law applicable to thariti¢s requires the tsustees io prepare financial statements for each financial year which giv¢ a tNe and fair view of the state of affairs of the clwity and of tbe incoming resources and applilOn of resource5 of th¢ ¢lwity for that period. tn preparing these fancial statements, the tt¢¢S are required to: select suitsbl¢ accounting polici¢s and then apply thejn consistentty. obSee tbe methods and piinciples in the chltieS SORP. make judgements and estimates that are re&8ODable and pthL state whether appli¢able accounting stsndards have been followe subject to any materia] departures disclosed and explained in the fjnancial statements. and prepar¢ the financial State¢llts on the going concern basis unless it is inappropriale to presume that the charity will continue in bJ5ines5. The IsteeS are responsible for keeping proper aecounting TOrdS that disclose with reasonable accuracy at any lim¢ the fulancial position of the charity and enable them to ensllre that the financial stateraents comply with the Clwities Act (Northern Ireland) 2008. th¢ applicable Charities (Accounts and Reports) Regulations. and the provisions of the wnstitution. The trustees are a150 r¢sponsibl¢ for safeguarding the assets of the charity and hence for taking re&%ollabl¢ 5tep5 for the preve10 and det¢¢tiou of fraud and other i¢glarItIes. The trust¢¢s are responsible for th¢ nwintenance and integrity of the corporate and fitwicial xnfonnation included on the eharitable co]npany's website. Legislation goven)ing the preparation alld dissemination of finallcial statements may differ frojn legisl*ion in other jurisdictions. Approved by the tsvstees of tb¢ tharity on 3 June 2026 alld signed on its behalf by.. Mrs Ruth Neill TrLkSt¢¢ Mr Billie Neill Trustee Page 4
The Burning Busb Independent Examiner's Report to the trustees of The Burning Bush I report to the trustees on my ¢xamination of the a¢¢ounts of The Burning Bush for the year ended 31 August 2025. Respollsibilities 2nd basis of report As tbe charity's trteeS of The Burning Busb yoll are responsible for the prepardtion of the accounts in accordance with the r¢qUiments of the Clwities Act (Northern Ireland) 2008. It 1$ my responsibility lo - examine the accounts under section 65 of the Charities Act - follow the procedures laid down in the general Dir¢¢tions given by the cOmts1on under section 6519)(b) of the Clwities Act - state wheth¢r particular matters have ¢¢)me to my attention Ba$ts of illdependet)t ex4miner's report I bave ¢xamined your clmrity a¢cowJts as required under sedion 65 of tbe Charities Act and my examination was carri¢d out in accordallee with the general directiot]s given by the Cjwities CoEnmission for Nortbem Ireland under s¢¢tion 65 (9)(b) of the Charzties Act. My examinatioll included the review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any Un*Ual ltell or disclosures in the accounts, aDd Seeking explanation5 from you &% eharity trustees Concerning any such matters. My role is to state whether any materia] ntterS have cojne to my attentions givÈng me cause lo Ixlieve:_ l Tbat acwunting records were not kept accordance with section 63 of the Clwities Act 2 That the ac¢ounts do not accord with those accounting records 3 That the accounts do not comply with th¢ accounting requirements of the Charities Act 4 That there is further information n¢¢ded for a proper understallding of the accounts to be rea¢hed. depettd¢Dt examlner's statsrn¢nt I have ¢ompleted my examination and have no concerns in respect of the matters (l) to (4) listed ab(Fv¢ alliL in cot)nection with the following Direction5 of the Charity Cotnmission for NOrtIll Ire1all I have found no matters that r¢quire drawing to your attention. r alld Associates Limited ¢rtified Public Accountant l Moygashel Mills Park Dungamnon Co T)Tone BT717DH 3 June 2026 Page 5
The Burning Bush Statement of Financial Activities for the Year Ended 31 August 2025 Unrestricted runds Total 2025 Note lll¢ome and Endowments from: Donation5 and legacies Other trading activities 21,301 48,589 21,301 48,589 Total income 69,890 69,890 Expendlture on: Raising fillds Charitable activities Other ¢xpenditure (53.153) (924) (38) (53.153) (924) (38) Total expenditure Net income (54,115) (54,115) 15.775 15,775 Net movement iu fund5 15,775 15.775 RecollciliatioD of funds Total funds brougbt forward Total fijnds carried forward 79,065 79,065 18 94,840 Unrestrletsd nds 94,840 Total 2024 Nots ID¢ome and Endowments from: Donations and legacies Other trading activities Tolal income 18,936 43.424 18,936 43,424 62,360 62,360 Expenditure on: Raising fijnds Cheritabl¢ activities Otber ¢xp¢nditure (52,626) (864) 51 {52,626) (864) (51) Totsl exp¢nditure Net income 53,541 {53,541) 8.819 8.819 Net mov¢went in fidS 8.819 8,819 Reeolltiliation of fund5 Total funds brought fonvard Totsi funds caTri¢d forward 70,245 70.245 18 79,064 79,064 The notes on pages 9 to 16 fonn an inte1 part of these fJt)ancial statejnents. Page 6
The Burning Bush Statement of Financial Activities for the Year Ended 31 August 2025 (continued) All of the charity's activities derive from conlinuing operations during the above two periods. The fidS breakdowTL for 2024 15 shown in note 18. The notes on pages 9 to 16 forni an integTal part of these financial statements. Page 7
The Burning Bush (Registration number: 101297) Balance Sheet as at 31 August 2025 2025 2024 Note Fiied assets TaDgible assets 12 115 153 Current assets Stocks Debtors Cash at bank and in hand 13 14 15 27,779 957 74,998 27,272 1.183 60.769 103,734 {6,159 89,224 Creditors: AmovDts falllllg due within oue year 16 (7,463) Net eurremt a55ets 97,575 81.761 Totsl assets 1¢55 current liabilitie5 97,690 (2.850) 81,914 Credltors: AmouDts f3lling due after tnore thaD one ye#T 17 (2,850 79.064 Net assets 94,840 Funds of the charity: Ullrestrietsd income funds Unrestricted fim(ts 94,840 79,064 Totsl funds 18 94.840 79,064 The fianCIal statements on pages 6 to 16 were approved by the ttustees. and authorised for i55ue on 3 June 2026 aud SI¢d on their behalf by.. Mrs Ruth Neill Trust¢¢ Mr Billie Neill Trustee The note5 on pages 9 to 16 form all Inte81 part of tbes¢ financial statements. Page S
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 l Aceountkng policies Ststement of compliance The fmaneial Statements have been prepared in accordan¢¢ with tb¢ se¢ond edition of the CIMrities Statement of Re¢ommended Practice issll¢d in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Irelaud (FRS I02) and the Charities Act 2011. Basts of preparation The Burning Bush meets the defillition of a public benefit entity under FRS 102. The a¢counts (fjnancial statements) hAv¢ been Preped ullder the bistQriC21 ¢o5t convenlion with items rQgniSed at ¢05t or transaction valu¢ uldess otherwise stated in the relevant note(s) to these accounts. Going CODcer The tru5tee5 consider that there are no nBterial uncertaintie5 about the charity's abilty to c¢)Dtinue &% a going oncern. IDcome and endowellts Voluntary income includijig donations, gifts. legacies and grants that provide core fidIng or are of a general nature Is re¢ognised when the charity bas entItleent to the illcome, it is probable tbat the itico]ne be received and the amount can be mwured with sufficient reliability. Don¢Tlion5 legacleJ Donations and legackes recognised on a receivable basis when receipt is probable and the amount ¢all be reliably measured. Kxpenditure All expenditur¢ 15 r¢¢ognised once there is a legal or Consts¢tive obligation to that exp¢nditure, it is probable settlement is required and th¢ amount can be measured reliably. All Costs are a]locaied to the applicable expenditure heading that aggregate sirnilar Costs to that category. Where costs cannot be directly attributed tts particular headings they have b¢en allocated on a basis consistent with tbe use of resources. with central staff cost5 allocated on the basi5 of time spenL and depreciation charges allocated on the portion of the asset's use. Otber sUPPOrt ¢05ts are allo¢ated based on the spread of staff costs. Rtsisingfund5 The5¢ ar¢ costs incurred in attracting voluntary ineome. the managem¢nt of inveStellts and those incurred in trading activities that raise fijnds. Governance costs The5¢ include the costs attnbutsble to the ¢lwity's ¢ornplian¢e with constitittionat and StatOry requirements, including audii str8t¢gi¢ nwiagement trustees meetings and reimbursed expenses. Page 9
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) Taxatlon The rharity is considered to p$ th¢ lests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it ¢¢ts the defll)ition of a eknitabl¢ Company for UK corporation tax purposes. Accordingly, the clMrity is potentially exempt from taxation in r¢spect of inco]ne or capital gains received witbin categories cover¢d by Chapter 3 Part I I of tbe Corporation Tax Act 2010 or Section 256 of th¢ Taxation of Charg¢able Gains Act 1992, to th¢ extent that such iti¢ome or gains are applied exclusively to ¢hrtable purposes. Tangible rued 95sets tndividual fixed assets ¢osting £0.00 or more are initially recorded at cosL less any subsequellt acCUul4t¢d depreciation alld subsequent accumulated impairment losses. D¢preeiation and amortisatlon Depreciation is provided on tsngible fixed assets so as to write off the c05t or valuation. less ally estimated residual value, ov¢r th¢iT expected useful econ¢)mic life as follows.. Stock Stock is valued at the lower of ¢0st and ¢5tirnat¢d selling pri¢¢ l¢ss costs to complete and sell, after due regard for ob501ete and slow moving Stocks. Cost is det¢m)iti¢d using the ftrst-ify first-out (FIFO). Trade debtor5 Trade debtors are alnout due from eL%tomers for mercl)andise sold or services perforn]ed in the ordinary ¢ourse of business. Trade debtors are recognised initially at the trdnsaction price. They are subsequently rneasured at atnortised cost Using the effective interest method. less provision for i]np2irnient. A provision for tbe impainnent of trdde debtors is established when there is obje£tiYe evidence that the charity will not be able to ¢olle¢t all amounts due according to th¢ Origin ternts of the receivables. Cash and easb equlvalents C&sh alld ¢ash ¢quivalent5 comprise cash on band and call deposits, and other 5hort-t¢Trn highly liquid investtnents that are readily convertible to a known amowrt of ¢ash and are subject to an insigllific2llt risk of change in value. TT¥de creditor5 are obligations to pay for go(yts tsr services that hav¢ been acquired iu th¢ ordinary course of bsinesS from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of th¢ Teporting period, to defer settlement of tbe creditor for at least twelve months after the reporting date. If ther¢ is an unconditional right to defer settlement for at I¢t ttY¢lv¢ months after the reporting date, they are presented as non-¢urrent liabilitie5. re r¢wgnised initially at the transactiojk price and subsequently measured at amortised c05t Using the ¢ffect&ve interest method. Page 10
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) Fllnd structure Unrestricted incojne are general fjJTtds that are available for Lse at the tsustees discretion in further8nce of the objectives of tbe cliarity. 2 Illeome from doD4tions and le%4¢ie$ UDre5tri¢ted fund5 General Totsl fullds Donations and legacies. Donations from individuals Gift aid reclaijned 17,188 4,113 17,188 4,113 Total for 2025 21.301 21.301 Totsl for 2024 18,936 18,936 3 Ineome from otber trading activities Unre5tri¢ted funds General Total fulld5 Trading income. Shop ill¢ome from sale of (lonated goods and services 48,589 48,589 Totsl for 2025 48,589 48,589 Total for 2024 43,424 43,424 4 Expenditure on raising funds a) Costs of trading activities Page 11
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) Unrestricted fullds GeDer31 Totsl funds Nots Costs of goods sold Other direct costs of a¢ttvities foT gellernting fi]nds 25,290 16,073 25.290 16.073 Total for 2025 41.363 41,363 Total for 2024 41,096 41,096 Totsl costs 5 Expellditsre OD charitable a¢tiviti¢s Unrestricted funds GenerAI Total funds Not¢ Govemauce ¢0sts 924 924 Totsl for 2024 864 864 Totsl expenditure 6 Other expeDdithre Ullrestricted funds General Totsl funds Note Depreciatio aTll¢)rti5atiOll 2nd other similar costs 38 38 Totsl for 2025 38 38 Totsl for 2024 51 51 Page 12
Tbe BurniDg Bush Notes to the Finaneial Statements for the Year Ended 31 August 2025 (continued) 7 Analysis of governance and support tosts Gov¢rn#D¢e costs Ullrestricted fullds G¢D¢f31 Totsl funds Audit fees Other fees paid to auditors 924 924 Totsl for 2025 924 924 Totsl for 2024 864 864 8 Net Ineomlnglout%oill% resour¢¢s Net incoming r¢sourc¢5 for the year include: 2025 2024 Depreciation of fixed assets 38 51 9 Trnsttts remuneratlon and expenses During the Ye the charity made the following tr8n5actions with tTr. Mr Billie Neill Mr Billie Neiil received remuneratiorl of £9.060 (2024.. £9.060) duriug th¢ yeor. 10 Stsff Costs The awegate payroll costs were as follows.. 2025 2024 Staflcosts durftng the year were: Wages and salaries 11,790 11,530 No employee r¢¢eiv¢d emoluments of more than £60.000 duriug th¢ y 11 Taxatlon The clmrity is a reg[sted charity alld 1$ therefore exeTnpt from taxation. Page 13
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) 12 Tallgible r]xed assets Computer equipment Totsl Cost At I September 2024 At 31 August 2025 362 362 362 362 Depreeiatlon At I September 2024 Transf¢rs 209 38 209 38 At 31 August 2025 247 247 Net book value At 31 August 2025 At 31 August 2024 115 115 153 153 13 Stoek 2025 2024 Stocks 27,779 27,272 14 Debtors 2025 2024 Trade debtors 957 1,183 15 Cash and cash equlvalellts 2025 2024 Cash at baok 74,998 60,769 16 Creditors: amounts faUiDg due wRthiD one year Pag¢ 14
The Burning Bush Notes to the Financial Statements for the Year Ended 31 August 2025 (continued) 2025 2024 Trad¢ creditors Other creditors Accnuls 2.053 3,506 600 4.195 2.668 600 6,l59 7,463 17 Credltors: a]nollnts falilllg due after olle y¢ar 2025 2024 Other loans 2,850 2.850 18 Fund$ Bal4D¢¢ at I SeptetDber 2024 Ineoming resources R¢5011rees expended Balance at 31 August 2025 UDrestrlcted funds G¢n¢ral 79,065 69.890 (54.115) 94,840 Balance at I September 2023 Re50urc expended Balance at 31 August 2024 Tesoiirees Unr&stricted funds General 70,245 62.360 {53,541 79,064 19 ADaly$is of tt¢t #ssets b¢hve¢ll funds Unrestrictsd funds General Totsl funds at 31 August 2025 Tangible fixed assets Current assets Current liabilities Creditors over l y¢ar 324 103,734 (6,159) (2,850) 324 103,734 (6,159) (2,850) 95,049 Ttstal net assets 95,049 Page 15
The Burning Bush Notes to the Financial Ststements for the Year Ended 31 August 2025 (continued) Unrestricted fullds Genernl Total funds at 31 August 2024 Tangible fixed assets Current assets Cunent liabilities Creditors over l y¢ar 153 89,224 (7,463) (2,850) 153 89,224 (7,463) (2.850) Total net assets 79,064 79,064 20 ADoly$is of net funds Atl September 2024 At 31 August 2025 Cash at batfft and in hand 60,769 60,769 Net debt 60.769 Atl September 2023 60,769 At 31 August 2024 Cash at bank and in hand 48.076 48,076 48,076 Net debt 48,076 21 Relat party transactions There were no related party trydttsactions in the year. Page 16
The Burning Bush Statement of Financial Activities by fund for the Year Ended 31 August 2025 Total Total Ur¢strIcted Unrestri¢t¢d Funds Fund5 2025 2024 IDcome aDd Endowtnents from: Donations and legacies Other trading activities 21,301 48,589 18,936 43,424 Total income 69,890 62,360 Expenditure on: Raising funds Charitable activities Other ¢xp¢ndi (53,153) (924) {38) (52,6261 (864) (51) Total expenditure (54,115) {53,541 Net income 15.775 8,819 Net movement in funds 15,775 8,819 Reconciliation of futtds Totsl fimds brougbt fonvard 79,065 70,245 Tottl fiJnd% carried forward 94.840 79.064 This page does not forn part of the statutory fiDalleiai statejnents. Page 17
The Burning Bush Detailed Statement of Finaneial Aetivities for the Year Ended 31 August 2025 Totsl 2025 Totsl 2024 lllcome aDd EndoiYm¢nts from: Donations attd legacies (analysed below) Otber trading activities {aTlllysed below) Tthal in¢om¢ 21,301 48,589 18,936 43,424 69,890 62,360 Expenditure on: Raising funds (analysed below) Charitable activities (analysed below) Otber expenditure (analysed below) Total expenditure (53,153) (924} (38) (52,626) {864) {51) (54.115) (53,541) N¢t ittcome 15,775 8.819 Net movement in funits 15.775 8.819 RecoDciliatioD offunds Totsi fi]nds brought fonvard Total fiJnd5 carri¢d fonvard 79,065 94,840 70,245 79,064 This page does not forn] part of the statutory financial statements. Page 18
The Burning Bush Detailed Statement of Financial Activities for the Year Ended 31 August 2025 (continued) Totsl 2025 Totsl 2024 Donations and leK4cl¢s Appeals and donation5 Gift Aid tsx reclaimed 17,188 4,113 14211 4.725 21,301 18,936 Oiher Irading ttethtltt Sales of purcb&8ed good5 48,589 48,589 43,424 43.424 Raisingfunds Opening stock PUrC]seS Closing stock Wages and salaries Kent Water rate5 Lighl heat and power Insurall¢e Repairs alld maintenance Telephon¢ and fax Printing* Postage alld stationery Charitable donatiODS Sundry expenses Motor expenses Adv¢rtisitig Bank ¢harg¢$ Credit card charges {27.272) (25,797) 27,779 (11,790) (3.900) (193) (1,522) (479) (157) (442) (339) (6,810) (182) (1,160} (116) (150) (623 (29,236) (23.565) 27,272 (11,530) (3,575) (179) (1,288) (470) (815) (4l6} (415) (6,356) (661 (1.195) (103) (150) (539) (52,626) Charilable aeiivltks A¢¢ountallcy fees Pawll Fees (750) (174) (924) (690) (174} {864) her awndlthre Depreciation of office equipment (38) (38 (51) (51) This page doe5 not forni part of the stst0ry fjJJall¢ial statements. Page 19