Nl Charlties Commission Registration number- 101553 DUNLUCE CHRISTIAN FELLOWSHIP (FORMERLY PORTRUSH CHRISTIAN TRUST) Reglstered Charlty Truste8s' report and financial Stat￿nants for the year ended 31 December 2023 Dunluce Christian Fellowship (Fomi8rly Portrush Christian Trust) Registered Charity Ftnancial Statements For the year Bnded 31 December 2023 Contents Page Trustees, Report Independent Examineffs Report to the Trustees of Dunluce Christian Fellowship (Formerly Portrush Christian Trust) on the Unaudited Financial Statements statement of Flnanclal Actlvltles Balance Sheet Notes to the Financial Statements Dunluc8 Christian Fellowshlp {Formerly Portrush Christian Trust)) Registered Charity For the year ended 31 December 2023 Trustaes during the year Mr Thomas David Blair (Deceased 29th July 2023) Mr Colin Glass Mr Stephen Richards Mr David Brown Treasurer Mr Thomas Blair (Deceased 29th July 2023) Mr David Brown (From 301N July 2023) Charity number NIC101553 Registered address 15 Dhu Varren Portrush Go. Antrtm N. Ireland BT56 8EW Accountants David Mcmullan & Co Ltd Chartered Accountants Kenver House 1 Ballykenver Road anocum Ilymoney . Antrim Ireland 53 8PZ Bankers Santander 2 Triton Square Regenl's Place London NW13AN Dunluce Christian Féllowship {Formerly Portrush Christian Trust) Registered Charity For the year ended 31 December 2023 The Trustees, reporl The Trustees of the charlty, present their report together with the financial statements and independent accountants report of the charity for the year ended 31 December 2023. Objectives and Activities Objects and alms The purpose of Dunluce Christian Fellowship (Formedy Portrush Christian Trust) is to promote the Christian faith by using the Scheduled Propety as a centre for instruction of young people and adults in the Christian fatth and demonslration of the Christian way of life and tr) encourage Christians to grow in their faith and in connection with said activities to organise such classes. lectures, seminar meetings and playgroups or other events as they may deem appropriate for these ends and to obtsin such pemiission as may be required by any public or government body in relation to said activities. Objectives and actlvlties The Tnjst operates out of a building owned by the Trustees at Dunluce Avenue Portrush which is the meeting place of DUnlU￿ Christian Fellowship. The meetings and activities of the church are open to all. In connection with the church there is a Sunday School open to all children and also youth meetings run from October to April each year open to all children of primary school age. There is also a mothers and toddlers group which meets regularfy in the building and is open to all mothers and toddlers living in the vicinity. In association with this there are special Children's days. The church also runs an annual community Carol Service and organises regular meetings for international students studying at the Unlversity of Ulster. The church co-operates with other fellowships in the use of the building in connection with church outings etc. There are also regular Irish dancing dasses held in the building which are op8n to all in the Gommunity. Public Benefit The public benefits which now from the religious purpose set out above include- the increased understanding of the Christian falth among those to whom the charity reaches out, and the evidence of Ilves touched and indeed transformed thereby- the practical support which those in the fellowship seek to provide to those who are in need or under pressure in different ways; and the promotion of communily cohesion in terms of the community and cross-community events organised by the Fellowship. These benefits can be demonstrated by the involvement of varying numbers of young people from the vicinity in activities organised by the Fellowship, and the fact that these young people Gome from different social backgrounds and from both sections of the Northern Ireland community. Young peoples, meetings are held in each year from October through to April. Th@ Scheduled Property is used for other activities in the community e.g. CEF public m8etings, and a mothers and toddlers group. The Fellowship also org8nises meetings at regular intervals for international students studying at Ulster University, whlch helps to forge links among students of different nationalities. The Fellowship also engages with the adult population of the local area, who are welcome at all of our meetings. There is an annual community Carol Service which is well supported by the local community. Dunluce Christian Fellowship keeps up strong pastoral contacts with many in the local communty and especially with those who are experiencing difficult personal circumstances. There is no harm which we can envisage being caused directly or indirectly by any of the activities carried on. Current Child Protection requirements are at all times adhered to. The charity's beneficiaries are young people and adults in the North Coast Triangle area of Portwsh, Portstewart and Coleraine, (the area of benefit). There are no private benefits flowing from the purpose. The Trustees are satisfied that the Charity has achieved its objectives in the year under review. Trustees The Charity is govemed by its Trust Deed. Dunluce Chrfstlan Fallowshlp (Fomiwly Portrush Chr18tian Trust) Registered Charfty For the year end•d 31 D￿mb￿r 2023 The Tn￿te08. rnport Icontlnued The Trustees who served during the year are as statsd below: Mr Thomas David BEair (Deceased 29th July 2023) Mr Colin Glass Mr Stephen Richards Mr David Brown Trustees are appointed in accordan￿ with the Trust Deed. Trust885 have a86essed major rBks to which tha Charity 18 exposed, in particular thos8 r8lated to the operations and finances, and are satisfied that systems are In place lo mitigate exposure. Achievements and Porfomiane• Total incoming resources for the year amounted to £13.708 (2022 - £21,065) and after deducting total resources expended of £11,382 (2022 - £26,370} net incoming resources amounted to £2,326 (2022 net outgoing resources- £5,305). Attheyear end, unrestricted funds amounted to £101,503 {2022- £99,177) Atl resources retsrved and expended are treated as unrestrided funds. Ptstatomont of T￿￿te08, Responslbllltlos The Trustees are responsible for preparing the Trustees, Annu81 Report and the financial statements in accordance with applicable law and United lfjngdom Accounting Stsndards, including Financial Reporting Standard 102: The Financial Reporttng Standard applicable in the UK and Republi¢ of Ireland (United Kingdom Genèrally Accepted Accounting Practice). Charity Legislation requlres the Trustees to prepare financial statements for each financial year which give a true and fair view of the affairs of thè charity and the incoming resources and application of tha resources, including the net income or expenditure. of the tharity for the year. In preparing these financial statements, the Tru*ees are required to". select surtable accounting poltCi88 and then appty them ￿nS[stentIy", observe the methods and principles in the Charities SORP make judgements and estimates that arg reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material dèpartures disclosed and explained in the financial statements., Prep8re the financial statements on a going cOn￿M basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records whtch di8close with reasonable accuracy at any time the financial position of the charitable Charity and which enable them to ensure that the financial statem&nts Compty wrth the Charity's SORP. They are also responsible for safeguarding the assets ofthe Chartty and hence for taking reasonabl8 steps for the prevention and detection of fraud and other irregularities. 10 D8￿rnber 2024 and $lgned on its ljehalf by; This reFK)rt was approved by the Trustees on Mr David Brown Trusta• Dunluce Christian Fellowshlp IFomierly Portrush Chrlstian Trust) Register8d Charity For the year ended 31 December 2023 Independent Examiner's Report to thg Trustees of Dunluce Christian Fellowship {Formerly Portrush Christian Trust) I report to the Trustees on my examination of the financial statements of the Charty for the year ended 31 De￿mber 2023, which comprise the Statement of Financial Activities, Balan￿ Sheet and related notes, which are set out on pages 5 to 9. The financial reporting framework that has been applied in their preparation is applicable law and the Financial Reporting Standard applicable in the UK ancl Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charilies SORP (FRS 102}}. Respectlve responsibilitles of trustees and independent examlner As explained ¥T￿re fully in the Trustees, Report set out on pages 2 3. the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. The Truslees of the Charity being responsible for the preparation of the financial statements, consider that an audit is not required for this year. Having satisfied myself that the charity does not require an audit and is eligible for independent examination, it is my responsibility to. examine the financial statements under section 65 of the Charitl8s Act 2008. followthe procedures laid down in the general directions given by the Charity Commission for North8rn Ireland under section 65(9)(b) of the Charities Act 2008. State whether particular matters have come to my attention. Basls of independent examinef s report I have examined your charity financial statements as required under section 65 of the Charities Act and my examin8tion was carried out in accordance with the general directions given by the Charity Commission for Northem Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, 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 attention giving me cause to believe: - that accounting reC￿rdS were not kept in aGcordance with the Charities Act; that the financial statements do not accord with those acLounting records. that the financial statements do nol comply with the accounting requirements, 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 that there is further infomation needed for a proper understsnding of the accounts to be reached. Independent examinerfs statement I have completed my examination and have no concerns in respect of the matters listed above and. in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. Davld Mcmullan & Co Ltd Chartered Accountants 4th December 2024 K8nver House 1 Ballykenver Road Stranocum Ballymoney Co. Antrim BT53 8PZ Dunluce Christian Fellowship (Formerly Portrush Chrfstian Trust) Reglstered Charlty For the year ended 31 December 2023 Statemènt of Financial Activiti8S 2023 2023 2023 2022 Notos Unrestricted R8stricted Total Total Incomln resource Incoming resources from charitable activities 13,707 13,707 21,065 Total Incoming resources 13,707 13,707 21,065 Resources ex ended Dlrect Charitable Expenditure other Expenditure (7,950) (3,431) {7,950) (22,000> (3,431) (4,370) Total resources expondad 11,381 11.381 26,370 Net incoming l (outgoing) resources for the year being net movement in funds Funds brought forward 2,326 2,326 (5,305) 104,482 99,177 99.177 Funds carried forward 101,503 101,503 99,177 All of the charity's activities derive from continuing operations during the year. All of the charity's income and expenditure relates to unrestricted funds. 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 Dunlu¢e Chrl8tian Fellowshlp {Fonnarly P0rtTh￿h Chrl8tlan Trnst) Reglstered Charfty For the year ended 31 December 2023 Balance Shoet Notss 2023 2022 Fixed assets Tangiblè fixed a88ets current assets Debtors Cash at bank and in hand 80,000 80,000 19,177 19,177 21,503 Credltors: amounts falling due within one year Net currnnt assets 21.503 19,177 Total assots lass currnnt Ilabllities 101.503 99,177 Net assets 101,503 99,177 Re8eNes Restricted fund8 Unrestrtcted funds 101,503 99,177 Total reserves 101.503 99,177 In approving these financÉal statements as Trustees of the Charity we hereby confinn". For the year ended 31 December 2023 the Charity was not required to ¢8rry out an audii. The members have not required the Chaiity to obtsin an audit of its financial statements for the year In question. The Trustees acknowledge their responsibilities forcomptying with the requirements ofthe Charities SORP with respect to maintsining proper accounting records and the pr8paration of financial statements wh￿h give a true and fair view of the state of the affairs of the charity as at the end of the financial year. The financial gtataments wer0 approved by the Trustees on 10 December 2024 and signed on its behalf by Mr David Brown Trustsè The notes on pages 7 to g form part of these financial statements Dunluce Christian Fellowship {Fonnerly Portrush Christian Trust) Reglstered Charlty For the year ended 31 December 2023 Notes to the Financial SL1tèments 1 Accounting policies Charity status The charity is a charitable trust 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 policie5 have been consistently applied to all the years presented, unless otherwise stated. c Basis of Preparatlon 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) (Charities SORP 2015 (FRS 102) effective 1 January 2015. Dunluce Christian Fellowship (Formerly Portrush Christian Trust) meets thè 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. d Going Concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concem nor any significant areas of uncertainty that affect the carrying value of assets held by the charity, therefore the financial statements have been prepared on a going concern basis. e Incoming resources All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income; Donalion and gift income is included in full in the statement of financial activities when receivable. Investment income is included when receivable. The total incoming resources of th8 Charity for th8 year has been derived from its principal activity wholly undertaken in the UK. f Expenditure Expenditure is recognised on an accrual basis as a liability is incurred. Expendtture includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for beneficiaries. Other costs include those costs associated with meeting the constitutional and 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 treated as unrestricted unless specifically stated as conditional upon receipt. Unrestricted funds are available to spend on any activities that further the purposes of the charity. h Debtors Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due. DunlurA Christian Fellowship {Fonnerly Portrush Chrlstlan Trust) Registered Charity For the yaar ended 31 December 2023 Notes to the Flnanclal Statements Cont'd Cash at bank and on hand Cash at bank and In hand includes cash and hlghly liquld short leryn investments. J Credltors Creditors and provisions are recognised where the charity has a present obligation ar5sing from a past event thatwill probably result in the transfer of funds to a third party, and the amount due can be measured or estimated reliably. Creditors and provisions are valued at their settlement amount, after allowing for any trade discounts due. 2 Incomlng resources Unrestrlcted Funds Restricted Funds Total 2023 Income from Tithes, Donations & Offerlngs Tithes, Donations & Offerings (Inc. Gift Aid) 13,630 13,630 13,630 13,630 Unrestricted Funds Restrict8d Funds Total 2022 Income from investments Bank interest received 77 77 77 77 Total incoming resources 13,707 13,707 3 Expenditure on charitable actlvltles Unrestrlcted Funds Restrlcted Funds Total 2022 Direct Charitable Expenditure 7,950 7,950 7,950 7.950 4 Other expenditure Unrestricted Funds Restricled Funds Total 2022 Administrative & Operating Expenditure 3,431 3,431 3,431 5 Debtor5 2022 Debtors Dunluce Christlan Followship (Fornierly Portru5h Christian Trust) Registered Charity For the year ended 31 December 2023 Notes to the Financial Statements Cont'd) 6 Craditors 2023 Creditors and Accruals 7 Tangibla Fixed Assats Land & Property Total 2023 Opening balance Additions Closing balance at 31 December 2023 80,000 80,000 80,000 8 Movements in funds Unrestrictsd Funds Restricted Funds Total 2023 Opening balance Net incoming reSoUr￿S for the year At 31 December 2023 99,177 2.326 101,503 99,177 2,326 101,503 9 Transactions with Trustees None of the Trustees. nor any person associated with them has received or is due to receive any remuneration for the year, either directly or indirectly from the Charity funds. 10 Related Party DisGlosures There w8r8 no reportable related party disGlosures required. 11 Reglstered Charlty The Charity is registered with the Charities Commission for Northern Ireland snd is a Registered Charity. The members of the Charity are the Trustees named on page 1. The Charity is also an exempt charity.