Company Registration Number: NI 054874 Charity Registration Number: NIC 101349
Bush Fire Ministries Limited
(a company limited by guarantee) Annual Report and Financial Statements For the year ended 30 April 2025
LC Accountancy Services Ltd Space Antrim 55-59 High Street Antrim BT41 4AY
Bush Fire Ministries Limited
Contents
| Contents | |
|---|---|
| Pages | |
| Reference and Administrative Details | 1 |
| Director’s and Trustees’ Report | 2-4 |
| Independent Examiner’s Report | 5-6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9-13 |
Bush Fire Ministries Limited
Reference and Administrative Details
Name
Bush Fire Ministries Limited
Charity Registration Number
NIC 101349
Company Registration Number
NI054874
The charity is incorporated in Northern Ireland
Director
Mr J Armstrong
Secretary
Mrs M Armstrong
Trustees
The trustees serving during the year and since the year end were as follows: Mr J Armstrong Mrs M Armstrong
Registered & Principal Office
42 Tully Road Dunnyvadden Ballymena Co Antrim BT42 4RR
Bankers
Danske Bank Limited 1 – 2 Broadway Ballymena Co Antrim BT43 6EA
Independent Examiner
LC Accountancy Services Ltd Space Antrim 55-59 High Street Antrim BT41 4AY
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Bush Fire Ministries Limited
Director and Trustees’ Annual Report
The trustees, who are directors for the purposes of company law, present their annual report together with the financial statements of the charitable company for the year ended 30 April 2025 which are also prepared to meet the requirements for a director's report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act (Northern Ireland) 2008, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRSI02) (effective 1 January 2019).
Objectives and activities
The principal objective and activity of the charity is to collect donations and forward these to the pastor in Zambia to provide a village setting to house orphans and provide them with spiritual, physical, mental, educational, dental and medical care.
Achievements and performance
The charity continued to achieve its objectives as stated above, through better living conditions and better health care etc for the orphans. Through the continued efforts of fundraising the charity was able to forward amounts of £49,985 (2024: £70,350) to Zambia during the year.
Financial Review
Bush Fire Ministries Limited seeks to comply with best practice in managing the finances of the charity.
The balance sheet as at 30 April 2025 reflected cash at bank of £3,081 (2024: £1,386). The total Net Current Assets at 30 April 2025 were £3,663 (2024: £2,886) and unrestricted reserves were £3,663 (2024: £2,886). Income from charitable activities and donations for the year totalled £65,369 (2024: £66,154). Expenditure on charitable activities for the year totalled £64,592 (2024: £84,732). This resulted in a net surplus of £777 (2024: net deficit £18,578).
Policy on Reserves
The reserves that have accumulated since the charity was incorporated are unrestricted reserves and are available for immediate use to assist in achieving the charities objectives. It is the intention of the trustees to continue to provide financial assistance to Zambia on an ongoing basis as funds become available and are required. This policy is reviewed annually by the trustees.
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Bush Fire Ministries Limited
Director and Trustees’ Annual Report
Structure, governance and management
Bush Fire Ministries Limited is a company limited by guarantee, incorporated on 25 April 2005 and registered with the Charities Commission for Northern Ireland on 25 March 2015.
It is guaranteed by a Memorandum and Articles of Association and the liability of each member is limited to an amount not exceeding £1. The company is accepted as a charity for tax purposes. The trustees meet on a regular basis to review issues arising and to delegate tasks to the members. There is no provision in the Memorandum and Articles of Association requiring the trustees to be re-elected annually and the trustees may elect new members as required. All Trustees give their time voluntarily and received no benefits from the charity.
Relationships with related parties
Trustees
None of the trustees have been paid any remuneration or received any other benefits from employment with the charity. No trustee expenses have been incurred.
Reference and Administrative details
These are set out on page 1.
Statement of director and trustee’s responsibilities in respect of the annual report and financial statements
The trustees, (who are also the directors of Bush Fire Ministries Limited for the purposes of company law) are responsible for preparing the annual report and the financial statements in accordance with applicable law.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the company for that period.
In preparing these financial statements, the director is required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
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Bush Fire Ministries Limited
Director and Trustees’ Annual Report
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small companies’ provision statement
This report has been prepared in accordance with the small companies’ regime within Part 15 of the Companies Act 2006.
The annual report was approved by the trustees of the charity on 17 January 2026 and signed on its behalf by:
J Armstrong
Director
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Bush Fire Ministries Limited
Independent Examiner’s Report to the charity trustees of Bush Fire Ministries Limited
I report on the accounts of Bush Fire Ministries Limited for the year ended 30 April 2025, set out on pages 7-13 which have been compiled, without carrying out an audit, from the accounting records and information and explanations you have given to us.
Responsibilities and basis of report
As the charity's trustees of Bush Fire Ministries Limited you are responsible for the preparation of the accounts in accordance with the Companies Act 2006.
Having satisfied myself that the charity is not required to be audited under company law, and is eligible for independent examination, it is our responsibility to:
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Examine the accounts under section 65 of the Charities Act
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Follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and
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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 accordance with the General Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
My examination included a 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 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 our attention giving us cause to believe:
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That accounting records were not kept in accordance with section 386 of the Companies Act 2006;
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That the accounts do not accord with those accounting records;
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That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland; and
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That there is further information needed for a proper understanding of the accounts to be reached.
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Bush Fire Ministries Limited
Independent Examiner’s Report to the charity trustees of Bush Fire Ministries Limited
Independent examiner’s statement
I have completed our examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require drawing to your attention.
Laureen Cuckson
LC Accountancy Services Ltd
Space Antrim 55-59 High Street Antrim BT41 4AY
Date: 17 January 2026
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Bush Fire Ministries Limited
Statement of Financial Activities for the Year Ended 30 April 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income from: Charitable activities 3 Total income Expenditure on: Charitable activities 4 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 9 |
Unrestricted Total funds 2025 £ £ 65,369 65,369 65,369 65,369 64,592 64,592 64,592 64,592 777 777 777 777 2,886 2,886 3,663 3,663 |
Total 2024 £ 66,154 |
|---|---|---|
| 66,154 | ||
| 84,732 84,732 -18,578 |
||
| -18,578 21,464 |
||
| 2,886 |
All income and expenditure relates to unrestricted funds.
All income and expenditure derives from continuing activities.
The notes on pages 9 - 13 form an integral part of these financial statements.
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Bush Fire Ministries Limited
Balance Sheet as at 30 April 2025
(Registration Number: NI054874)
| Total | Total | ||
|---|---|---|---|
| 2025 | 2024 | ||
| Note | £ | £ | |
| Current Assets | |||
| Debtors | 7 | 2,033 | 2,740 |
| Cash at bank and in hand | 3,081 | 1,386 | |
| Total current assets | 5,114 | 4,126 | |
| Liabilities | |||
| Creditors: Amounts falling due within one year | 8 | -1,450 | -1,240 |
| Net Current Assets | 3,663 | 2,886 | |
| Net Assets | 3,663 | 2,886 | |
| Funds of the charity: | |||
| Unrestricted income funds | |||
| Unrestricted funds | 9 | 3,663 | 2,886 |
| Total funds | 3,663 | 2,886 |
For the financial year ending 30 April 2025, the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
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The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476: and
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies’ regime within Part 15 of the Companies Act 2006.
The financial statements on pages 7-13 were approved by the trustees and authorised for issue on the 17 January 2026 and signed on their behalf by:
J Armstrong
Director
The notes on pages 9 - 13 form an integral part of these financial statements.
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Bush Fire Ministries Limited
Notes to the Financial Statements for the Year Ended 30 April 2025
1 Charity status
The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered & principal office is:
42 Tully Road Dunnyvadden Ballymena Co Antrim BT42 4RR
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)-(Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Bush Fire Ministries Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The presentational currency of these financial statements is sterling and the amounts have been rounded to the nearest £1.
Going concern
The financial statements have been prepared on a going concern basis as the trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity. The company has very few liabilities and accordingly, the trustees have considered both the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements, taking into consideration all relevant factors.
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Bush Fire Ministries Limited
Notes to the Financial Statements for the Year Ended 30 April 2025
Judgements
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amount of assets and liabilities, income and expenses. Actual results may differ from these estimates.
Income recognition policies
All income is recognised and included in the accounts once the charity has entitlement to the funds, there is sufficient certainty that receipt of the income is considered probable, and the amount can be measured reliably.
Fund Structure
Unrestricted funds are those funds which are expendable at the discretion of the charity in furtherance of the objectives of the charity. In addition to expenditure on activities such funds may be held in order to finance working capital.
Expenditure and irrecoverable VAT
All expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation 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 11 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 purposes. The company is not registered for VAT.
Cash at bank and in hand
Cash at bank and in hand includes monies held in bank accounts.
Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.
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Bush Fire Ministries Limited
Notes to the Financial Statements for the Year Ended 30 April 2025
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
3 Income from charitable activities
| Donations Sale of donated goods 4Expenditure on charitable activities Accountancy fees Advertising Bank fees Heat and light Insurance Orphanage expenses Rent and rates Travel VAT incurred |
Unrestricted Funds 2025 TOTAL 17,533 17,533 47,836 47,836 65,369 65,369 Unrestricted Funds 2025 TOTAL £ £ 650 650 40 40 274 274 1,072 1,072 572 572 49,985 49,985 12,000 12,000 - - - - 64,592 **64,592 ** |
2024 TOTAL 11,665 54,489 |
|---|---|---|
| 66,154 | ||
| 2024 TOTAL £ 800 40 272 952 557 70,350 10,900 861 - |
||
| **84,732 ** |
- 5 Trustees remuneration and expenses
No trustees have received any remuneration from the charity during the year.
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Bush Fire Ministries Limited
Notes to the Financial Statements for the Year Ended 30 April 2025
| 6Independent examiner's remuneration Examination of the financial statements Other fees to examiners 7Debtors Other debtors - gift aid claim 8Creditors: amounts falling due within one year Accruals and deferred income 9Analysis of charitable funds Balance at 1 May 2024 Income £ £ Unrestricted funds General Fund 2,886 65,369 Balance at 1 May 2023 Income £ £ Unrestricted funds General Fund 21,464 66,154 |
6Independent examiner's remuneration Examination of the financial statements Other fees to examiners 7Debtors Other debtors - gift aid claim 8Creditors: amounts falling due within one year Accruals and deferred income 9Analysis of charitable funds Balance at 1 May 2024 Income £ £ Unrestricted funds General Fund 2,886 65,369 Balance at 1 May 2023 Income £ £ Unrestricted funds General Fund 21,464 66,154 |
2025 £ 250 400 650 2025 £ 2,033 2025 £ 1,450 Expenditure £ 64,592 Expenditure £ 84,732 |
2024 £ 300 500 |
|---|---|---|---|
| 800 | |||
| 2024 £ |
|||
| 2740 | |||
| 2024 £ |
|||
| 1,240 | |||
| Balance at 30 April 2025 £ |
|||
| 2,886 65,369 |
3,663 | ||
| Balance at 1 May 2023 Income £ £ |
Balance at 30 April 2024 £ |
||
| 21,464 66,154 |
2,886 |
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Bush Fire Ministries Limited
Notes to the Financial Statements for the Year Ended 30 April 2025
10 Trustee remuneration and related party transactions
Total donations received from related parties during the year amounted to £720 (2024: £1,660).
None of the trustees received any remuneration during the year.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered by the charity during the year (2024: Nil).
The charity does not hold indemnity insurance on behalf of the director (2024: none).
11 Accounting for donated facilities and services, including volunteers
The charity relies upon volunteers to provide the work performed. The volunteers use their various skills from planning events, record keeping and skilled tradespersons visiting Zambia to help improve the quality of life for the orphanage children to advance the charity's objectives. In accordance with the Charities SORP (FRS 102), the contribution of volunteers is not included as income in the charity accounts.
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