Nl Charities Commission Registration number- 101553 DUNLUCE CHRISTIAN FELLOWSHIP IFORMERLY PORTRUSH CHRISTIAN TRUST Registered Charity for th• year ended 31 Dewnber 2021 Dunluce Christian Fellowship (Fomierly Portrush Chrislian Trt￿t) Registered Chaiity Financial Statements For the year ended 31 Docernber 2021 Conlents Page Tnjstees. Report Independent Examinerfs Report to the Twstees of Dunluce Christian Fellowship {Fotmerfy Portrush Chrislian Trusl) on the Unaudrted Financ4al Statements Statement of Financial A(*witses Balance Sheet Notes to the Financial Statements 7-9 Dunluce Christian Fellowship {Fom)erly port￿sh Christian Trust)) Registered Charity For the year ended 31 December 2021 TNstees Mr Thomas David Blair Mr Colin Gl8SS Mr Stephen Richards Mr David Brown Treasurer Mr Thom85 Blair Charity number NIC101553 Registered address 15 Dhu Varren Portrush Co. Antrim N. Ireland BT56 8EW Accountsrrts David Mcmullan & Co Ltd Chartered Accountants Kenver House 1 Ballykenver Road Stranocum Ballymoney Co. Antrim N. Ireland BT53 8PZ Bankers Santander 2 Triton Square Regenl's Place London NW1 3AN Dunluce Christian Fellowship (Fonnerty Portrush Christian Trust) Registered Charity For the year ended 31 December 2021 The Trustees. report The Tmstees of the charity. prgsent their report together wrth the financial statements and independent ac¢ounlanls report of the charity for the year ended 31 December 2021. Objectives and Activities Objects and aims The purpose of Dunluce Christian F￿10￿hIp (FOme￿Y Portfush Christian TNst) is to promole the Christian fatth by using the Scheduled Property as a centre for instrudion of young ￿0p[e and adults in the Christian farth and demonstration of the chrisb.an way of lrfe an¢J to encourage Christians lo grow in their faith and in connection with said adivities to organise such cla￿eS, le(XU￿S, seminar meetings and playgroups or other events as they may deem appropriaie forthese ends arKI to oLrtain such peThission as m8y be required by any public or govemment body in relation to said adiviiies. Objectives and activities The Trust operates oul of a buikling owned by the Trustees al DUnlU￿ Avenue Portrush which is the wneeling place of Dunluce Christian Fellowship. The meetings and athvities of the church are open lo all_ In connection with the church there is a Sunday School open to all chiklren and also youlh meettngs run from October to April egch year open to 811 children of prim8ry school age. There is also a mother5 and toddlers group which meets regulady in the building and is open to all mothers and toddlers living in the virinity. In association with this there are special Children's days. The church also runs an annual community Carol SeNice and ooanises regular meetings for international students studyirTrg at the Universrty of Ulster_ The church co-operates with other fellowships in the use of the building in connection 7•rith cthurch outings etc. There are also regular Irish dancing 012sses held in the building whith are o￿n to all in the COFnmunity. Public Benefrt The public benefits which ftow from the refwious purpose set out above indude.. the increased understanding of the Christian faith among those to whom the charity reaches out. and the evidence of lives touched and indeed tr8nsfomed thereby", the practical support which those in the fellowship seek to provide lo those who are in need or under pressu￿ in drfferent ways- and Ihe promotion of communrty cohesion in terrns of the community and cross-community events organised by the Fellowship. These benefrts can be demonstrated by the involvement of varying number5 of young people from the victnity in acaivibes organised by the Fellowship, and the fact that these young peO￿e come from drfferent swal backgrounds and fmm both sections of the Northem Ireland communtiy. Young peoples, meetings are held in each year from October through lo April. The Scheduled Property is used for other athvities in the community e.g. Iiish dancing classes. and a mothers and toddlers group. The Fellowship also organises meetitvJs at regular inteNals for international studenls studying at Ulster University, which helps to forge links among students of different nationalities. The Fellowship also engages WFth the adult population of the local area. are welcome at all of our meetings. There is an annual comrnunity Carol Service which is well supported by the local ￿lMunFIy_ Dunluce Christian Fellowship keeps up slrong pastoral contacts with many in the local community and especially with those who are experiencing difficult pe￿Onal urcumstances. The￿ is no harm which we can envisage being caused dIre￿lY or indirectly by any of the activtties canied on. Current Child Proleclion requirements are at all times adhered lo. The charity's benefiaaries are young people and adU￿S in the North Coast Triangle area of Portnjsh, Portstewart and Coleraine. (the area of benefrt). There are no private beneffts flowiiNJ from the purpose. The Trustees are satisfied that the Charity has achieved its obje(lives in the year under review. Trnstees The Charity is governed by its Trust Deed. Dunluce Christian Fellowship {Fonnerfy Portrush Christian Trust) Registered Cl￿rIty For the year ended 31 December 2021 The Trustees. report (Continued The Trustee5 who seNed during the year are as stale(J below. Mr Thomas David Blair Mr Colin Glass Mr Stephen Richards Mr David Brown Trustees are appoinled in accordance with the Trust Deed. Trustees have assessed major risks to which the CharTty is exFK)sed. in particular those related to the operations and flnances, antt are satisfied that systems are in place lo mitigate exposure. Achievements and Perfomiance Total incoming resources for the year amounted to £21,306 (2020 - £20.121) and after dedu￿Ing total resources expended of £18,767 {2020 - £21.$04) net incoming resources amounted to £2,53912020 nel outgoing resources £101,943). £1.383). At the year end. unrestrided funds amounted lo £104,482 {2020 All resources received and expended are treated as unre5trl￿ed funds. Statement of Trustees. Responsibtlities The Trustees are responsible for pteparing the Tnjstees. Annual Report and the finanaal statements i accordance with applicalAe law and Unrted lfjngdom Accounting Standards, induding Finantial Reporting standard 102: The Financial ReF)orknng Standarrj applicatle in Ihe UK and Republic of IrelarFd (United Kingdom Generally Accepted Accounting Pra(tice). Charity Legislalion requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the atlairs of the charTty and the incoming resources and application of the resources, including the net income or expendrture. of the charriy for the year. In prep8nng these financial statements, the Trustees are required to-. select suf(able a(xounting policies and then aFipty them consisten￿Y', observe the methods and prin￿pIeS in the Chartiies SORP make judgements and estimates that are reasonable and prudent- slate whether applicable UK Accounting Standards have been followed. subjecl to any material departures disclosed and exp18ined in the financial statements- Prepare the financial statements on a going concem basis unless il is inappropriate to presume that the chartty will continue in OFtration. The Trustees are responsible for keeping proper accounting recotds which disdose with reasonable accuracy at any time the financial FK)Srtion of the chaiitable Charity and which enable them to ensure th81 the financial statements comFly wtth the Chanws SORP. They are 2150 resrK)nsible for safeguarding Ihe assets of the Charity and hence fortaking reasonable step5 forthe wevenlion and detection of fraud and other ifTegularities. This rep)rt was approved by the Trustees on and signed on its behalf by. Mw Thomas David Blair Trustee Dunluce Christian Fellowship (Forn￿ly pOrtn￿ Christian Trust) Registered Charity For the year ended 31 December 2021 Independent Examiner's Report to the Trustees of Dunluce Chrislian Fellowship {Fomierly Portrush Christian Trust) I report lo the Truslees on my examination of the finanual statements of Ihe Charity for the year ended 31 December 2021, which comprise the Staiement of Finanaal Activities. Balance Sheet and related notes. which are set out on pages 5 to 9. The financial ￿porting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard applicaNe in Ihe UK and Repubtic of Ireland (FRS 102) (effective 1 January 2015) {Chartties SORP (FRS 102}). Respective responsibilities of t￿Stee$ and independent examiner As explained MO￿ fully in the Trustees. ReFK>rt sel out on pages 2 - 3. the tnjstees are ￿sponSible for the preparation of the financial slatements and foi being salisfied that they give a true ar￿ fair view. The Trustees of the Charity being responsible for the preparation of the financial slatements. consider that an audit is not required for this year. Having Satisfied myself that the chaitty does not requi￿ an audit and is eligible for independent examination, it is my restJ)nsibility to. examine the finanaal *atements under se(*ion 65 ofthe Charibes Act 2008. follow the procedures laid down in Ihe general direclions given by the Charity Commission for Northern Ireland undef section 65{9){bl of the Charsties Ad 2008. Stale whether particular matters have come lo my attention. Basis of independenl examinerfs report I have examined your chanty financial statements as required under section 65 of the Charities Act and my examination was carried out in accordance ￿￿th the general diredions gNen by the Charity Commission for Northern Ireland under section 65{9)(b) of the Chartties ACL. The examin*ion induded a review of the accounting records kept by the charity and a comporison of the finanoal statements presented with those recoff15. It also induded consideration of any unusual items or disclosures in the fjnanaal statements, and seeking explanations from you as chartty Iru5tees conceming any such matters. My role is to state whether any material matter5 have o)me to my attention giving me cause to believe" - that accounting re￿rdS were not kept in accordance with the Charities Aca", - that the finanaal statements do not accord with those accounting records., that the finanaal statements do not comFAy with the accounting requI￿rnents. methods and prinaples of the Charities Statement of Recommended Pradice apF4icable lo charities p￿pariTrg their ac(x>unts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland- arMI - that there is further informatron needed for a proper understanding of the accounts to be reached. Independent examineffs statement I have completed my examination and have no concems in respect of the matters listed above and, in connection with following the Diiedions of the Charity Commission for Northem Ireland. I have found no matters that reqlli￿ drawing to your attention. David Mcmullan & Co Ltd Chartered Accountants 20 June 2022 Kenver House 1 Ballykenvei Road Stranocum Ballymoney Co. Antrim BT53 8PZ Dunluce Christian Fellowship IFonnerty Portrush Christian Tru*) Registered Charity For the year ended 31 December 2021 Statement of Financial Activitles 2021 2021 2021 2020 Incomin Noles Unrestricted Restricted Total resources Total Incoming resources from charitable activitses 21.306 21,306 20.121 Total incoming resources 21,306 21,306 20,121 Resources ex nded Dire¢X Charitable Expenditure (Xher Expenditure (14,318 (4,4491 (14,318) (19,200) {4.4491 (2,304) Totsl resources expended 18.767 18.767 21,504 Net {outgoing) I Incoming resources for the year being net movemert in funds Funds brought forwarrj 2.539 2,539 101.943 {1,383) 103,326 101.943 Funds carried fopward 104.482 104.482 101,943 All of the charivs actNiti'es derive from ¢x>ntinuing operations during the year. Atl of the ch8rrty's income and expenditure relates to unrestricted fijnds. There were no recognised gains or losses other than those included above. The notes on pages 7 to 9 form part of the financial statements Dunluce Christian Fellowship (Fonnerly PortTush Christian Trust Registered Charity For the year ended 31 December 2021 Balance Sheet Notes 2021 2020 Fixed assets Tangible fixed asset5 Current assets Debtors Cash at bank and in harKJ 80.000 80,000 3,225 18,718 21,943 24.482 24,482 Creditors: amounts falling due within one year Net curronl assets 24,482 21,943 Total assets less eurrent liabilities 104.482 101,943 Net assets 104,482 101,943 Reserves Restricted funds Unrestricted fund5 104,482 101,943 Total reseNes 104.482 101.943 In approving these financial statements as Trnstees ofthe Charity we hereby confirm: For the year ended 31 December 2021 the Charity was not require(I to carry out an audit. The members have not require(I the Charity to obtain an audtl of its financ4al statements for the year in queslion. The Ttustees acknowledge their resiK)n%bilittes for complying with the requirements of the Charities SORP ￿th respect to maintaining proper accounting records and the preparation of finanual slalements which give a true and fair vtew of Ihe state of the affaits of the charity as at the end of the financial year. The finan￿al statements were approved by the Trustees on 20 June 2022 and signed on its behalf by Mr Thomas David Blair Trustee The notes on pages 7 to 9 form part of these finanoal statements Dunluce Christian Felkjwship fFO￿erfY Portrush Christian Trnst) Registered Charity For the year ended 31 December 2021 Notes to the Financial Slaternents 1 Accountlng pollcles a Charity status The charity is a charitable ttust registered with the Charity Commission for Northern Ireland. b Summary of significant accounting policies and key accounting estimates The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied lo all the yeaJ5 presented, unless othe￿ise staled. c Basis of Preparation The finanaal statements have been Prepa￿ in a(tordance with Atxounting and Reportlng by CharÈties.' Slalement of Recommended Pradice applicable to charities preparing their accounts in accordance with the Finan￿al Reporting Standaftl applic8ble in the UK and Republic of Ireland {FRS 102) (Charitie5 SORP 2015 (FRS 102) effedive 1 January 2015_ DunlLFce Christian Fellowship (Fomieyly Portrush Christian Trust) meets the definition of a public benef(i enlrty under FRS 102. Assets and liabilrties a￿ initially recognised at historical cost or transaction value unless otheThMse stated in the relevant accounting FK)licy notes. d Going Concem The trustees consider that there are no material uncertainties about the tharity's ability to continue as a going concem nor any significant areas of uncertainty that affect the carrying value of assets held ty the charity. therefore the financ4al statements have been prepared on a going concem basis. e Incoming resources All incoming resources are induded in the statement of financ4al activities when the chartty is entiued to the income and the amount can be quantrfied reasonable accuracy. The followng specific FK)IicFes are applied to partKu18r &4tegories of income" Donation and gift income is induded in full in the statement of finan(ial actNitses when ￿ceIv￿b1e. - Investment income is induded when receivaUe. The lotal incoming resources of the Charrty for the year has been derived from its princip21 activiiy wholly undertaken in the U f Expendilure Expenditure is recognised on 8n accrual basis as a liabilty is incurred. Expenditure indudes any VAT which cannot be fully recovered. and is reported as part of the expenditure lo which Tt relates. Charitable expenditure comprises those costs incufred by the chartty in the delNery of its aclivities and services for benefic4aries. Other CO*s indude those costs asswated with meekn.ro the constitutional ar￿ statutory requirements of the charity and include the accountancy fees and other costs incurred in the running of the charity. g Funds All resources received and expended are Ireated as unrestrided unless specifically staled as condttional upon receipL Unrestricted funds are available to spend on any acttvtties that further the purw)ses of the chaiity. h Debtors Trade and other deblors are rec(xJnised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Dunluce Christian Fellowship (Formerfy Portrush Christian Trust) Registered Charity For the year ended 31 December 2021 Notes to Ihe Financial Ststements (Cont'd) i Cash at bank and on hand Cash at bank and in harm1 incfudes cash and highty Irquid short tenn investments. j Creditors Creditors and provisions are recognised where the charity has a p￿sent obligation arising from a past event Ihat will probably result in the transfer of funds to a third party. and the 8mounl due can be rneasured or estimated reli0￿y. Creditors and provisions are valued al their settlement amount, after allowing for any trade discounts due. 2 Incoming resources Income from rrthes. Donations & Offerings Unrestricted Funds Re*ricted Funds Total 2021 Trthes. Donations & Offerings (Inc. Gtft AMI) 21.305 21,305 21,305 21,305 Income from investments Unrestricted Funds Restricted Funds Total 2021 8ank interest received Total incoming resources 21.306 21,306 3 Expendilure on charitable activilies Unrestricted Funds Restricted Funds Total 2021 Direcl Charitable Expendrlure 14.318 14,318 4 Other expenditure Unrestricted Funds Restricted Funds Total 2021 Adminislratwe & Operabng Expendiiure 4.449 4,449 4,449 5 Debtor5 2021 Debtors Dunluce Christian Fellowship (Forn￿rIy Portrush Christian Trust) Registered Charity For the year ended 31 December 2021 Notes to the Financial Statements (Cont'd 6 Creditors 2021 Creditors and Accruals 7 Tangible Fixed Assets Land & Property Total 2021 Opening balance Addttions Closing balance at 31 December 2020 80,000 80.000 80,000 80,000 8 Movements in funds Unrestricted Funds Restricted Funds Total 2021 Opening balance Net incoming resources for the year At 31 December 2021 101,943 2,539 104.482 101,943 2,539 104.482 9 Transactions with Trustees None of the Trustees, nor any person associated with them has receFved or is due to receive any remuneration for the year. either direclly or Indi￿dIY from the Charity funds. 10 Related Party Disclosures There were no reportable rElated party disc105ures required. 11 Registered Charity The Charity is registered wtth the Charities Commission for Northem Ireland and is a Registered Charlty. The members of the Charity are the Trustees named on page 1. The Charity is also an exefflpt charity.