Independent Examiner's Report to the Charity Trustees of Coracle
Christian Fellowship
I report on the accounts of Coracle Christian Fellowship for the year ended 5
April 2021* which are set out on pages 7 to 10.
Respective responsibilities of charity trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts
in accordance with the Charities Act (Northern Ireland) 2008.
It is my responsibility to:
f] 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
E] 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 my attention
giving me cause to believe:
I, 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 there is further information needed 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) 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.
Chartered Accountant
250 Donaghadee Road,
Bangor.
BT19 6NH
231

Coracle Christian Fellowship
STATEMENT OF FINANCIAL AcfiviTY (Receipts and Payments Account)
for the year ended 5 April 2023
Note
Unrestricted
Funds
Restricted Endowrne
Funds
nt
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
19,176
19,176
19,148
Total Recelpts
19,176
19,176
19,148
Payments
Charitable activities
20,555
17,391
17,391
Total Payments
17,391
17,391
20,555
Net receipts / (payments)
1,785
1,785
{1,407)
Funds brought forward
10,606
10,606
12,013
Funds carried forward
12,391
12,391
10,606

Coracle Christian Fellowship
STATEMENT OF ASSETS AND LIABILITIES
As at 5 April 2024
Unrestricted
Funds
Restricted
Funds
Endowment Total Funds Total Funds
Funds
2024
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
10,606
1,785
10,606
1,785
12,013
{1,407)
Bank and Cash at end of year
12,391
12,391
10,606
Bank & Cash Balances
Bank Current Accounts
Cash in Hand
12,193
198
10,393
213
12,391
10,606
Other Assets
Gift Aid receivable on donation5
3,577
3,612
3,577
3,612
Approved by the Trustees at a meeting on ao. 12 .2+
and signed on it5 behalf by
Mark Beattie
Norman Gibson

Coracle Christian Fellowship
NOTES TO THE ACCOUNTS
5 April 2024
ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the fellowship is less than £250,000 the congregation have elected in accordance
with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland} 2015 to
prepare its accounts on a receipts and payments basis.
FUND ACCOUNTING
Endowment funds are funds, the capital of which must be retained either permanently or at the
fellowship's discretion,. the income derived from the endowment is to be used either as restricted or
unrestricted income funds depending upon the purpose for which the endowment was established in the
first place.
Restricted funds comprise {al income from endowments which is to be expended only on the restricted
purposes intended by the donor and Ib) revenue donations or grants for a Specific congregational activitv
intended by the donor. Where these funds have unspent balances, interest on their pooled investment IS
apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be Spent on the fellowship's general purposes.
Designated funds are general funds set aside by the fellowship for use in the future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restrlcted
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded giving-
Donations and gifts
Gift Aid
15,563
15,563
15,597
3,551
3,613
3,613
19,176
19,176
19,148

Coracle Christian Fellowship
NOTES TO THE ACCOUNTS (cont'd)
5 April 2024
CHARITABLE ACTIVITIES
Unrestrirted
Funds
Restricted
Funds
Endowment
Fund5
Total
2024
Total
2023
Ministry staff costs
Fellowship running expenses
Donations to Missions and charities
10,836
2,640
3,915
10,836
2,640
3,915
10,236
4,439
5,880
17,391
17,391
20,555
FUND BALANCES
Fund
Balance at
start
Receipts Payments
Surplus /
(Deficit)
Transfer Balance at
end
Unrestricted Funds
General Fund
10,606
19,176
17,390
1,785
12,391
10,606
19,176
17,390
1,785
12,391
io