2025-04-05-annual-return

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 2025, 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:

CL] examine the accounts under section 65 of the Charities Act

C1 follow the procedures laid down in the general Directions given by the

Commission under section 65(9)(b) of the Charities Act

CL] 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 | 65(9)(b)Directionsofgiventhe Charitiesby the CharityAct. Commission for Northern Ireland under section | 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: | 1. 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

1. 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

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I have completed my 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, I have found no matters that require drawing to your attention.

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Chartered Accountant 250 Donaghadee Road, Bangor. BT19 6NH

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Coracle Christian Fellowship

STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 5 April 2025

for the year endedended 5 April 2025
	Note	Unrestricted	Restricted	Endowme	Total	Total
		Funds	Funds	nt	2025	2024
				Funds
		£	£	£	£	£
Receipts
Donations and legacies	2	17,357	0	0	17,357	19,176
Total Receipts		17,357	0	0	17,357	19,176
Payments
Charitable activities	3	18,969	0	0	18,969	17,391
Total Payments		18,969	0	0	18,969	17,391
Net receipts /(payments)		(1,612)	0	0	(1,612)	1,785
Funds brought forward		12,391	0	0	12,391	10,606
Fundscarriedforward	4	10,779	0	0	10,779	12,391

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Coracle Christian Fellowship

STATEMENT OF ASSETS AND LIABILITIES

As at 5 April 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment|Total|Funds|Total|Funds| |Funds|Funds|Funds|2025|2024| |£|£|£|£|£| |Funds|Reconciliation| |Bank|and|Cash|at|start|of year|12,391|0|0|12,391|10,606| |Net movement|in|funds|(1,612)|0|0|(1,612)|1,785| |Bank and|Cash|at end|of year|10,779|)|)|10,779|12,391| |—————"|=sSsSSSS==|——————|o-oo"|ooo| |Bank & Cash|Balances| |Bank|Current|Accounts|10,677|12,193| |Cash|in|Hand|102|198| |10,779|12,391| |Other Assets Assets| |Gift|Aid|receivable|on|donations| |3,268|3,577| |3,268|3,577|

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|||||| |---|---|---|---|---| |Other Assets Assets| |Gift|Aid|receivable|on|donations|

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Approved by the Trustees at a meeting on {i erncey ‘exp, and signed on its behalf by

Mark Beattie

Norman Gibson

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AO ELSPA GIZ, ( CS0/2, ;
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Coracle Christian Fellowship

NOTES TO THE ACCOUNTS

5 April 2025

1. 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 (a) income from endowments which is to be expended only on the restricted | purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity 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.

1. DONATIONS AND LEGACIES

	Unrestricted	Restricted	Endowment	Total	Total
	Funds	Funds	Funds	2025	2024
	£	£	£	£	£
Recorded giving:
Donations and gifts	13,780	0	0	13,780	15,563
Gift Aid	3,577	0	0	3,577
					3,613
	17,357	0	0	17,357	19,176

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Coracle Christian Fellowship NOTES TO THE ACCOUNTS (cont’d)

5 April 2025

3. CHARITABLE ACTIVITIES

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	Unrestricted	Restricted	Endowment	Total	Total
	Funds	Funds	Funds	2025	2024
	£	£	£	£	£
Ministry staff costs	10,586	0	0	10,586	10,836
Fellowship running expenses	5,183	0	0	5,183	2,640
Donations to Missions and charities	3,200	)	)	3,200	3,915
	18,969	0	0	18,969	17,391

4.	FUND BALANCES
Fund		Balance at	Receipts	Payments	Surplus /	Transfer	Balance at
		start			(Deficit)		end
		£	£	£	£	£	£
Unrestricted Funds
General Fund		12,391	17,357	18,969	(1,612)	0	10,779
		12,391	17,357	18,969	(1,612)	0	10,779

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