2025-12-31-annual-report

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Structure, governance and management

The Society is a Company Limited by Guarantee, not having a share capital and satisfies the criteria set out in Section 60 of the Companies Act 2006 whereby it is exempt from the use of the word "Limited" as part of the company name.

The company is governed by a Memorandum and Articles of Association. The liability of each member of the company is limited to a contribution, in the event of the winding up of the Society, of an amount not exceeding £1.

The Directors have ultimate legal and financial responsibility for the affairs of Ballyhalbert Gospel Hall, although the management of the organisation is generally delegated to the staff and volunteers, through the Chief Executive. The Board of Directors meet on a quarterly basis and consist of the Chief Executive, the Chairperson and the other Board Members. In addition, staff/volunteer meetings are held on a monthly basis.

The Directors of the company at 31 December 2025, all of whom have been in office for the whole of the period ended on that date, unless otherwise stated, are listed below.

Ballyhalbert Gospel Hall has an induction program for new directors in which directors are advised of their legal responsibility and requirements.

Charitable status

The society has been granted charitable status for taxation purposes and its registered number is NIC102061.

Risk management

The directors have actively reviewed the major risks which the charity is exposed to and have in place sufficient resources in the event of adverse conditions. The directors have also examined other business and operational risks, which the charity faces and confirm that it has established systems to mitigate significant risks.

Public Benefit

Ballyhalbert Gospel Hall seeks to benefit its members and the general public by making known the Gospel of Jesus Christ through our purposes of advancement of religion, advancement of education, and advancement of community development. We believe that we provide the following benefits both to our members and to the general public within the Ballyhalbert area who wish to avail of what we have to offer: Advancement of Religion We provide teaching from the Word of God, the Bible, on a weekly basis at our Sunday worship service and mid-week Bible study. Both of these services are open to all; they are advertised on our notice board and members of the church are encouraged to invite friends and contacts. We also provide an opportunity at our services for people to respond to teaching received through prayer, worship and Christian service.

The direct benefits which flow from this purpose are:

-An improved sense of wellbeing for those attending as they enjoy regular fellowship with others and receive teaching from the Bible.

-The promotion of Christian values for the benefit of individuals, with those attending our services and events encouraged to adopt a moral framework where they are good citizens.

3

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

The indirect benefits which flow from this purpose include the moral improvement in society as a whole which religion is considered to encourage.

Advancement of Education

As noted above, we provide teaching about Evangelical Christian beliefs and practices, proclaiming the Gospel of Jesus Christ.

The direct benefits which flow from this purpose are:

-spiritual, moral and intellectual development, through teaching of the Bible, both for members of the Ballyhalbert Gospel Hall and any member of the public who attends our services and events

-the development of individual skills and capabilities of members of Ballyhalbert Gospel Hall who are involved in teaching at our public worship services and our Bible studies

Advancement of Community Development

One of our aims as a church is to reach out into the local Ballyhalbert community in which we are based, and we organise a number of activities to this end (please see below for further information in this regard).

The direct benefits which flow from this purpose are:

-the encouragement of those who live in the locality of our church as they participate in activities organised by us

-the entertainment of children and young people through the provision of activities such as Holiday Bible Clubs, Youth Groups and Sunday School in a safe environment with a Christian ethos.

All of the above benefits will be evidenced through feedback from our members, their families and the general public within the Ballyhalbert community area who attend our events. The charity’s beneficiaries are members of Ballyhalbert Gospel Hall, their families and the general public within the Ballyhalbert community area, with the majority of our events open to all, without distinction. We do not anticipate that any harm will flow from any of the above purposes.

Reference and administrative details

Registered charity name Ballyhalbert Gospel Hall Charity registration number NIC102061 Company registration number NI628403 Principal office and registered 38A Shore Road office Ballyhalbert Co Down BT22 1BJ Company secretary N/A

4

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

Trustees/Directors

William Alexander Bell Stephen Fulton David Johnston James McClements Ivan McKeown Thomas Moore Paul Whiteside

Accountants

Phelan & Prescott Chartered accountant River House Home Avenue Newry Co Down BT34 2DL

Objectives and activities

As a church we aim to maintain the Christian Faith as stated in our Schedule of Doctrines and Beliefs. We are committed to the service of the local population in several areas of Church life. We minister as a local church, being available to the village and beyond as a place to worship God and praise and thank Him as a body of people for His goodness to us. We provide various services and events as the year progresses to all ages in the community such as:

1. A crèche on Sunday mornings for those who come to attend our morning service.

2. Sunday School and Bible Class for children from Primary to Secondary school age.

3. The only local Parent & Toddler Group, operating on a weekly basis to a substantial amount of parents and pre-schoolers.

4. Two Youth Groups addressing the age groups of 10 up to 13 and 13 to young adult.

5. The support of several families, both financial and spiritual, involved in missionary work in various parts of the world.

6. A Children's Holiday Bible Club on the local caravan site each summer. We provide a venue for the preaching of the Good News of the gospel of Jesus Christ, a power to change lives and bring a new sense of purpose and hope to believers irrespective of age, gender, background or culture.

Achievements and performance

The charity’s achievements were as follows: The advancement of education The advancement of religion The advancement of citizenship or community development

Who the charity helped: Children (5-13 year olds) General public Men/Women Parents Preschool (0-5 year olds) Youth (14-25 year olds)

5

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

How the charity achieved its objectives. By: Community development Education/training Religious activities Youth development

Financial review

The financial statements are presented in the standard format required by the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005 and cover the activities of Ballyhalbert Gospel Hall. The Statement of Financial Activities (SOFA) shows the gross income from all sources.

Overview

The charity incurred a profit of £40,084 in the period from the year ended 31 December 2025. This performance was expected by the Board of Directors.

Incoming resources

Total incoming resources for the year were £77,956. The charity continues to be thankful for peoples' wonderful efforts and generosity, particularly in times of recession.

Direct charitable expenditure

Direct charitable expenditure totalled £37,872.

Balance Sheet

Net funds where positive at £150,126 as at 31 December 2025.

Reserves Policy

The reserves policy was agreed following an analysis of the following four factors:

• Forecasts for levels of income in future years taking into account the reliability of each source of income and the prospects for opening up new sources;

• Forecasts for expenditure in the future years in the basis of planned activity;

• Analysis of any future needs, opportunities, contingencies or risks, the effects of which are not likely to be met out of income if and when they arise; and

• Assessment of the likelihood of each of those needs and risks materialising and the potential consequences of the charity not being able to meet them.

The charity's policy is to maintain a level of free reserves which meets the needs of the Charity both at the current time and for the foreseeable future. Free reserves are its total funds excluding restricted funds, designated funds or income funds which can only be released by disposing of fixed assets held for charity use.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for long term investment.

6

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

Plans for future periods

Ballyhalbert Gospel Hall will continue to:

Advance education Advance religion Advance citizenship and community development

Events after the end of the reporting period

There are no post balance sheet events requiring disclosures in the financial statements.

Going concern

The company’s business activities, together with the factors likely to affect its future development, performance and position are set out in the Directors report. The financial position of the company, its cash flows, and liquidity position are described in the notes to the financial statements.

The company’s forecasts and projections, taking account of reasonably possible changes in operating performance and upon securing funding show that the company will be able to operate within its current facilities and expected offer letters.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Directors and their interests

None of the directors who served during the year had any interests in the company.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees' annual report was approved on 18th March 2026 and signed on behalf of the board of trustees by:

Paul Whiteside Trustee

7

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.

Structure, governance and management

The Society is a Company Limited by Guarantee, not having a share capital and satisfies the criteria set out in Section 60 of the Companies Act 2006 whereby it is exempt from the use of the word "Limited" as part of the company name.

The company is governed by a Memorandum and Articles of Association. The liability of each member of the company is limited to a contribution, in the event of the winding up of the Society, of an amount not exceeding £1.

The Directors have ultimate legal and financial responsibility for the affairs of Ballyhalbert Gospel Hall, although the management of the organisation is generally delegated to the staff and volunteers, through the Chief Executive. The Board of Directors meet on a quarterly basis and consist of the Chief Executive, the Chairperson and the other Board Members. In addition, staff/volunteer meetings are held on a monthly basis.

The Directors of the company at 31 December 2025, all of whom have been in office for the whole of the period ended on that date, unless otherwise stated, are listed below.

Ballyhalbert Gospel Hall has an induction program for new directors in which directors are advised of their legal responsibility and requirements.

Charitable status

The society has been granted charitable status for taxation purposes and its registered number is NIC102061.

Risk management

The directors have actively reviewed the major risks which the charity is exposed to and have in place sufficient resources in the event of adverse conditions. The directors have also examined other business and operational risks, which the charity faces and confirm that it has established systems to mitigate significant risks.

Public Benefit

Ballyhalbert Gospel Hall seeks to benefit its members and the general public by making known the Gospel of Jesus Christ through our purposes of advancement of religion, advancement of education, and advancement of community development. We believe that we provide the following benefits both to our members and to the general public within the Ballyhalbert area who wish to avail of what we have to offer: Advancement of Religion We provide teaching from the Word of God, the Bible, on a weekly basis at our Sunday worship service and mid-week Bible study. Both of these services are open to all; they are advertised on our notice board and members of the church are encouraged to invite friends and contacts. We also provide an opportunity at our services for people to respond to teaching received through prayer, worship and Christian service.

The direct benefits which flow from this purpose are:

-An improved sense of wellbeing for those attending as they enjoy regular fellowship with others and receive teaching from the Bible.

-The promotion of Christian values for the benefit of individuals, with those attending our services and events encouraged to adopt a moral framework where they are good citizens.

3

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

The indirect benefits which flow from this purpose include the moral improvement in society as a whole which religion is considered to encourage.

Advancement of Education

As noted above, we provide teaching about Evangelical Christian beliefs and practices, proclaiming the Gospel of Jesus Christ.

The direct benefits which flow from this purpose are:

-spiritual, moral and intellectual development, through teaching of the Bible, both for members of the Ballyhalbert Gospel Hall and any member of the public who attends our services and events

-the development of individual skills and capabilities of members of Ballyhalbert Gospel Hall who are involved in teaching at our public worship services and our Bible studies

Advancement of Community Development

One of our aims as a church is to reach out into the local Ballyhalbert community in which we are based, and we organise a number of activities to this end (please see below for further information in this regard).

The direct benefits which flow from this purpose are:

-the encouragement of those who live in the locality of our church as they participate in activities organised by us

-the entertainment of children and young people through the provision of activities such as Holiday Bible Clubs, Youth Groups and Sunday School in a safe environment with a Christian ethos.

All of the above benefits will be evidenced through feedback from our members, their families and the general public within the Ballyhalbert community area who attend our events. The charity’s beneficiaries are members of Ballyhalbert Gospel Hall, their families and the general public within the Ballyhalbert community area, with the majority of our events open to all, without distinction. We do not anticipate that any harm will flow from any of the above purposes.

Reference and administrative details

Registered charity name Ballyhalbert Gospel Hall Charity registration number NIC102061 Company registration number NI628403 Principal office and registered 38A Shore Road office Ballyhalbert Co Down BT22 1BJ Company secretary N/A

4

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

Trustees/Directors

William Alexander Bell Stephen Fulton David Johnston James McClements Ivan McKeown Thomas Moore Paul Whiteside

Accountants

Phelan & Prescott Chartered accountant River House Home Avenue Newry Co Down BT34 2DL

Objectives and activities

As a church we aim to maintain the Christian Faith as stated in our Schedule of Doctrines and Beliefs. We are committed to the service of the local population in several areas of Church life. We minister as a local church, being available to the village and beyond as a place to worship God and praise and thank Him as a body of people for His goodness to us. We provide various services and events as the year progresses to all ages in the community such as:

1. A crèche on Sunday mornings for those who come to attend our morning service.

2. Sunday School and Bible Class for children from Primary to Secondary school age.

3. The only local Parent & Toddler Group, operating on a weekly basis to a substantial amount of parents and pre-schoolers.

4. Two Youth Groups addressing the age groups of 10 up to 13 and 13 to young adult.

5. The support of several families, both financial and spiritual, involved in missionary work in various parts of the world.

6. A Children's Holiday Bible Club on the local caravan site each summer. We provide a venue for the preaching of the Good News of the gospel of Jesus Christ, a power to change lives and bring a new sense of purpose and hope to believers irrespective of age, gender, background or culture.

Achievements and performance

The charity’s achievements were as follows: The advancement of education The advancement of religion The advancement of citizenship or community development

Who the charity helped: Children (5-13 year olds) General public Men/Women Parents Preschool (0-5 year olds) Youth (14-25 year olds)

5

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

How the charity achieved its objectives. By: Community development Education/training Religious activities Youth development

Financial review

The financial statements are presented in the standard format required by the Statement of Recommended Practice "Accounting and Reporting by Charities" issued in March 2005 and cover the activities of Ballyhalbert Gospel Hall. The Statement of Financial Activities (SOFA) shows the gross income from all sources.

Overview

The charity incurred a profit of £40,084 in the period from the year ended 31 December 2025. This performance was expected by the Board of Directors.

Incoming resources

Total incoming resources for the year were £77,956. The charity continues to be thankful for peoples' wonderful efforts and generosity, particularly in times of recession.

Direct charitable expenditure

Direct charitable expenditure totalled £37,872.

Balance Sheet

Net funds where positive at £150,126 as at 31 December 2025.

Reserves Policy

The reserves policy was agreed following an analysis of the following four factors:

• Forecasts for levels of income in future years taking into account the reliability of each source of income and the prospects for opening up new sources;

• Forecasts for expenditure in the future years in the basis of planned activity;

• Analysis of any future needs, opportunities, contingencies or risks, the effects of which are not likely to be met out of income if and when they arise; and

• Assessment of the likelihood of each of those needs and risks materialising and the potential consequences of the charity not being able to meet them.

The charity's policy is to maintain a level of free reserves which meets the needs of the Charity both at the current time and for the foreseeable future. Free reserves are its total funds excluding restricted funds, designated funds or income funds which can only be released by disposing of fixed assets held for charity use.

Investment Policy

Aside from retaining a prudent amount in reserves each year most of the charity's funds are to be spent in the short term so there are few funds for long term investment.

6

Ballyhalbert Gospel Hall

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 December 2025

Plans for future periods

Ballyhalbert Gospel Hall will continue to:

Advance education Advance religion Advance citizenship and community development

Events after the end of the reporting period

There are no post balance sheet events requiring disclosures in the financial statements.

Going concern

The company’s business activities, together with the factors likely to affect its future development, performance and position are set out in the Directors report. The financial position of the company, its cash flows, and liquidity position are described in the notes to the financial statements.

The company’s forecasts and projections, taking account of reasonably possible changes in operating performance and upon securing funding show that the company will be able to operate within its current facilities and expected offer letters.

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the annual report and financial statements.

Directors and their interests

None of the directors who served during the year had any interests in the company.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees' annual report was approved on 18th March 2026 and signed on behalf of the board of trustees by:

Paul Whiteside Trustee

7