Company Registration Number . N1031953 Heavenly Cla85 Ltd Flnanclal Statements and Trusloe5' RoPQrt for the year ended 31 July 2026
Heaventy Class Ltd Comp•ny limited by guarantee Contents Page Legal and Administrative Infomiation Trustees, Report Independent Examinerfs Report Statement of Finan¢ial A¢tivities ft)r the year ended 31 July 2026 Balance Sheet as al 31 July 2026 Notes to the Accounts
Heavenly Class Ltd Company Ilmlted by guarantee Legal and Admlnlstratlve Informatlon ststus . The organisalion is a charitable company limited by guarantee, incorporated on 9 November 2001 and is recognised as a charity by the Inland Revenue. The governing document is a Memorandum and Articles of Association. Directors . Mr Dermot Dorrian IChairperson} Mrs Colette Dorrian Company Secretary . Mrs Colette Dorrian Accountants . Doherty & Co Accountants Ltd Chartered Certified Accountants The Amp 11 Ebrington Square Derry 8T47 6FA Main Banker8: Bank of Ireland Limited 15 Strand Road Derry BT48 7BT Registered Office . 15 Belmont Crescent Derry BT48 7RR Inland Rev0nu• Charity Reference Number: XR 19473 Company Numbor: N1031953 Charity Commission for Northern Ireland Number: NIC 102486 Page 1
H•aventy Class Ltd Trustees. Annual Report for the year ended 31 July 2026 Report of the trustees for the year ended 31 July 2026 The directors are pleased to present their annual report together with the financial statements of the Charity for the year ended 31 July 2026 which are also prepared to meet the requirements for a Directors, report and accounts for Companies Act purposes. The financial statements compty with the Charrties Act INI) 2022. Companies Act 2006, the Memorandltm and Articles of As50cialion. and Accounting and Reporting by Charities." St8temenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 2019.1 The company Is governed by a Memorandum and Articles of Association dated 1710211997. The company number is Nl 31953 and the regislerd office is 15 8elmonl Crescent, Derry, BT48 7RR. The company Is a registered Northern Ireland charity - reference NIC 102486. Dlrectors and trnstee8 The directors of the Charitable company Ilhe Charity) are the trustees for the purposes of charity law. The trustees during the year and al 31 July 2026 were as follows.. Dermot Dorrian (Chairperson) Colette Dorrian Chalr's report During the year the charity has delivered courses, presented classes and run fellowships to tea¢h people how to understsnd and apply the Bible and lo promote the worship of God. Our purpo808 and a¢tfvitles The purposes of Heavenly Class Limited are to advance and promote the worship of God by the reading and study of the Bible and lo run courses lo help understand and apply the Bible. The direct benefits which flow from the advancement of religion include the promotion of the worship of God and the teachings of the Bible. The charity's beneficiaries are available to everyone Ifrom any religious denorninalion or from no religious denomination) These benefits are demonstrated from the feedback from people who attend the regular fellowships and classes. All purposes are beneficial and none are harmful. There are no private benefit5 flowing from the Charity purpose. The charity also fomis fellowships in various locations for the purpose of Bible study, and lo encourage. financially and otherwise, the provision of any fom bureau, service, register or any other facility of specific interest andlor benefit lo the promotion of Bible study. The direct benefits which flow from this purpose include the promotion of the worship of God and the teachings of the Bible. The beneficiaries are available lo everyone (from any religious denomination or from no religious denomination). These benefits can be dernonstrated from the feedback from people who attend the regular fellowships and classes. There is no hami flowing from this PUTpose. There is no private benefit flowing from this purpose. In shaping our objecbves for the year and planning our acb'vilies, the trustees have considered the Ch?fty Commission's guidance on public benefit qUirement IP8R11. We endeavour to encourage a wide range of people to take advantsge of our expertise and promote all within our community to make use of our services. Page 2
Heavenly Class Ltd Trustees. Annual Report for thè year ended 31 July 2026 Volunt•9 The Charity is very involved in the community and we rely on voluntary help. We are assisted by volunteers who help organise classes and fellowships. Achlevements and perfomian¢e During the year the charity has delivered courses. psented classes and run fellowships to teach people how lo understand and apply the Bible. Flnanclal rovlew During the year donations of £29,139 were received. Total costs for the year were £28,113. This left a cash surplus for the year of £1,026 which when added to opening serveS of £5,116 left reserves at the yea[ end of£6,142. The Trustees were pleased with the results for the year. All the reserves at the year end were all unrestricted. Re80rvo8 policy and going Concern Reserves are needed to bridge the gap betsveen the spending and receiving of income and lo cover unplanned emergency costs. Due to the nature of Charity the Trustees consider that it is not necessary to have any reserves as the charitable activities can be continued without any income. The Trustees have reviewed the circumstances of the Charity and consider that there are adequate funds for the foieseeable future. The directofs are of the view that the Charity is a going concern. Plans for future perfod8 We plan lo continue to offer classes lo advance and promote the worship of God. Slatsment of trustees. responsibilities The Charity Trustees (who are also the directors of Heavenly Cla$5 Ltd for the purposes of company lawl are responsible for preparing a Trustee's Annual Report and financial statements in accordance with applicable las and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practisel. Company law requires the Trustees to prepa financial statement5 for each financial year which give a true and fair view of the slate of affairs of the charitable company and of the profit or loss of the company for that year. In preparing these the Trustees are required to.. select suitsble accounting policies and apply them consistently., bserve the methods and principles in the Charrties SORP", -make judgements that are reasonable and prudent.. Page 3
Heavenly Class Ltd Trustoes, Annual Roport for the year ended 31 July 2026 -state whether applicable VK Accounting Standards have been followed, subjecl to any material departures disclosed and explained in the financial stalemenls., ppa the financial statements on the going ¢on¢ern basis unless it is inappropriate lo presume that the organisation will continue in business. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any tirne the financial posits'on of the Company and to enable them lo ensure that the financial statements comply with the Companies Act 20. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006. This report was approved by the board on 6 August 2026 and signed on Ils behalf by Dormot Dorrian Chairperson Page 4
Heavenly Class Ltd Company limited by guarantee Independent Examlnerfs report to tho Charity Trusts88 of Heavenly Class Ltd Year 8ndod 31 July 2026 I report solely to the Charity Trustees on my examination of the accounts for the year ended 31 July 2026. To the fullest exlenl permitted by law, I do not accept or assume responsibility to anyone other than Heavenly Class Ltd and ils Trustees as a body for my work or for this report. As a practising member of the Chartered Association Of Certified Accountants l am subject to its ethical and other professional requirements which are detailed at www.accaglobal.com. Re8pectlve re8ponsibilities of charity truslees and examlner As the Charity Trustees land also the directors of the company for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the qu1ments of the Companies Act 2006 and the Charities Act INorthern Irelandl 2008. Having satisfied myself that the ¢harity is not subject lo an audit under company law, and is eligible for Independent examination, il 1$ my responsibility lo.. examir¥e the accounts under section 65 of the Charities Act. -follow the procedures laid down in general directions given by the Charity Commission for Northem Ireland under section 6519llb} of the Charities Act. -state whether particular matters have come to my attention. Bosis of ind8pendont examlner'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 6519llbl of the Charities Act. The 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 accoun15, and seeking explanations from you as chanty trustees conceming any such Matters. My role is lo state whether any material matters have come to my attention giving me concern to believe.. 1. that accounting records were not kept as required by with secb'on 386 of the Companies Act 2006 and section 83 of the Charities Act", 2. that the accounts do not accord with those accounting records: 3. that the accounts do not ¢ompty with the a¢¢ounting requirements of sects'on 396 of the Companies Act 2006, the Charities Act and with methods and principles of the Charities Statement of Recommended Pfactsse applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic Of Ireland. 4. that there is further information needed for a proper understanding of the a¢¢ounts to be reached. Independent exarninorfs statoment I have completed my examination and have no concerns in respect of the matters111 to141 above and, in connection with following the directions of the Charity Commission lor Northern Ireland, I have found no matters that require drawing to your attention. Steph n Doherty FCC Chartered Certified Accountant The Amp 11 Ebrlngton Square Derry BT47 6FA 6 August 2026 Page 5
Heavenly Class Ltd Cornpany limited by guaranlee ststement of Financial Activities {Including income and expenditure account} for the year ended 31 July 2026 Unre$trlcted Restrlcted Funds Funds Totals 2026 Totals 2025 Notes Incom• Donations & legacies 29,139 29,139 27,898 Total 29,139 29,139 27,898 Expenditure Charitable activities 28,113 28,113 29.598 Total 28,113 Net income 1,026 1,026 11,7001 Not movement in funds 1,026 1,026 11,7001 Reconcillatlon of funds Total fvjnds brought forward at 1 August 2025 5,116 5,116 6,816 Total funds carried fOard at 31 July 2026 6,142 6,142 5,116 The Statement of financial activities includes all gains and losses ¢ognISed in the year. All income and expenditure denve from continuing activities Page 6
Heavenly Clas8 Ltd Company Ilmlted by guarantee Balance Sheet as at 31 July 2026 Unrestrlcted Restrlcted Funds Funds Totals 2026 Totals 2025 Note8 Fixed Assgts Tangible Assets Current Assets stocks Cash al bank and in hand Total current assets 235 6,898 7,202 7,202 Credltora: amounts falllng due wlthln one year {1,C601 11,0601 {2,017} Nel current assets 6,142 6,142 5.116 Total assots less current liabilities 6,142 6,142 5,116 Credltor8: amounts falllng due after one year Net assets 6,142 6,142 5.116 The Funds of the Charl Funds 6,142 6.142 5,116 For the year ended 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors responsibilities.. The members have not required the ¢ompany to obtsin an audit of its financial statements for the year in question in accordance with section 476.. The directors acknowledge their responsibilities for complying with the reqU1MentS of the Actwth respect to accounb'ng records and the preparation of financial slatemenls. These financial ststemenls have been prepared in accordance with the provisions applicable lo companies subject to the small companies. regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.. Pago 7
Heavenly Class Ltd Company Ilmlted by guarantee These financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026. and are signed on behalf of the Board by, Mr Dgrniot Dorrian Director Company Rogistr•tion Number . N1031953 Pag• 8
Hoavenly Class Ltd Company Ilmlted by guarantee Notes to the financial statements Year ended 31 July 2026 Genoral Info?tiOn The Charity is a private company limited by guarantee, registered in Northem Ireland. The address of the registered office is 15 Belmont Cre$¢enl, Derry, 8T48 7RR. Accountlng pollcle8 Basls of preparation The financial stslements have been prepared in a¢cordan¢e with A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republi¢ of Iland IFRS 1021 and the Companies Act 2006. Heavenly Class Ltd meets the definition of a public benefit enbty undef FRS 102. Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the relevant accounting policy notelsl. Tumov8r Turnover represents the total value of other income arising from operating activities during the year. Taxation During the curenl year the company has only been involved in charitable activrties in furtherance of ils charitable objects and is not liable to Income Tax or Corporation Tax. Financial instruments A financial asset or a financial liability is recognised only when the company becomes a paty to the contractual provisions of the inslrumenl. Basic financial instruments 8re initially recognised al the transactson price, unless the arrangement constitutes a financing Iransaclion, where rt is recognised at the present value of the future payments discounled al a market rale of interest for a similar debt instrument. Lirnit by guarantee Heavenly Class Ltd is a registered charity limited by guarantee without a share capital. Charity Number.. XR 19473 Charity Commission of Nl Number.. NIC 102486 P•ge 9
Heavenly Class Ltd Company Ilmited by guarantee Note8 to th¢ financial ststements {continuod Yoar ended 31 July 2026 Expendlturn Unre8trlcted Restrlcted Funds Funds Totals 2026 Totals 2025 Expenditure on charitsble activitigs Charitsble donations Royalties paid Telephone Hospitslity Costs Printing, postage and Stationery Accountancy fees Bank charyes Geneml expenses Total 22,000 4,115 22,000 4,115 24,000 3,931 127 164 719 627 440 162 50 28,113 719 627 440 162 50 28,113 1,180 162 34 29,S98 Stsff ¢08ts There were no persons employed by the charity during this year or the previous year. No remuneration was paKI and no expenses were reimbursed lo the trustees during the year. The trustees are the key management personnel of the charity. Pagg 10
Heavenly Class Ltd Company limitsd by guarant•0 Notes to the financial statements {continuedl Year ended 31 July 2026 Analysis of charitable fund8 Analy618 of movements In unrestri¢tod funds Bolance at InGomingResour¢e8 1 August 2025 R•sour¢o8 Expended Transforn Funds ot 31 Juty 2026 General Fund 5.116 29,139 128,1131 6,142 5,116 29,139 128,1131 6,142 Name of unrestrictod fund De8CriPtion of the Fund General Fund$ Funds which the Charity Is able lo apply freely in pursuit of ils own charitable objectives and relatsd purposes. Anatysis of movements in restricted funds Balance at IncomSngResources 1 August 2025 Resources Expended Transfers Funds at 31 July 2026 Restncted Fund Namo of restricted fund Resthcted Fund Descrlptlon of the Fund Funds which the Charity applies for particular purposes and projects in pursuit of ils charitable objectives. Analysls of net assets botw8en funds G•n•ral Restri¢ted Fund Fund Totsl Stock Cash al bank and in hand Creditors 7,202 11,0601 7,202 {1,060} Total 6,142 6,142 Pagg 11