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. p￿sented 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.,
p￿pa￿ 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 ￿qu1￿ments 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 fO￿ard 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 reqU1￿MentS 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 I￿land 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