Charty Commission for Northern Ireland registration number- 102813
Accepted as a Charity by HM Revenue & Customs ieference- XT3289
The Upper Room Cross Community Victory Church
Registered Charity
Trustees. report and flnanclal statements
for the year ended 31 March 2023

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Contents
Page
Charity Information
Trustees, Report
Independent Examiners, Report to the Trustees of The Upper Room
Cross Community Victory Church on the Unaudited Financial
Statements
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-10

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Char
Infonnation
Trustees
Rosemary Creelman
Peter Creelman
Timothy Creelman
Mark Creelman (Resigned 01 April 2023)
Elizabeth Kennedy (Deceased 05 June 2023>
John Parkhill (Resigned 01 April 2022)
Keith Creelman (Appointed 01 April 2023)
Charity Commission Northem
Ireland Registered Number
102813
Registered address
53 Broomhill Park
Coleraine
County Londonderry
BT51 3AN
Independent Examiner
David Mcmullan & Co Ltd
Chartered Accountants
1 Baltykenver Road
Stranocum
Ballymoney
Co. Antrim
BT53 8PZ
Operational Address
Unit 7, Sandel Village Centre
Knocklynn Road
Coleraine
Co. Londonderry
BT52 1WW
Bankers
Ulster Bank
30 The Diamond
Colerai ne
Co. Londonderry
BT52 1 DP

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Trustees. report
The Trustees present Iheir annual report together with the financ4al statements and independent accountants,
r8POrt of the charity for the year 8nd8d 31 March 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with current statutory requirements, "Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° (as amended for accounting
periods commenGing 1 January 2016).
Legal Structure
The Upper Room Cross Community Victory Church is a registered charty in Northern Ireland (Charity Registration
No. 102813). The charity is an unincorporated charity.
Purpose
The Upper Room provides a setting for worship and holds services on a weekly basis to accommodate such. o
provides social and outreach opportunities for bringing p8opI8 together from outside th8 immediat8, local church
membership. o provides a cross-community youth club targeting children of primary school age. It facilitates, in
collaboration with other church bodies in the local area, proj&cts geared towards reaching out to the vulnerable
and needy.
Public Benefit
The benefits from this purpose include the provision of a central location for corporate Christian worship and
sharing of the Word of God. People will have an opportunity to exercise their right to engage in public worship.
The benefits will also promote reduced stress and worry, balance and healthy relationships as these Biblical
principles are applied. The benefits from this purpose also include improved understanding of the Bible and how
to apply the Godly andlor moral teaching contained therein to one's everyday life. These benefits are
demonstrated through feedback from church members and via visitors to our Facebook page. This purpose does
not lead to harm. The beneficiaries are people living in Northern Ireland, particularly those living in the Coleraine
area. The people targeted transcend age groups or social class. A private benefit exists to our Senior Pastor who
would receive remuneration for his services to leading the church. These benefits are incidental and necessary.
Achievements and Performance
Total incoming resources amounted to £19,661 (2022 - £26,346) and after deducting total resources expended
of £20,084 (2022 - £18,796), net outgoing resources amounted to £423 (2022 net incoming resources - £7,550).
At the year-end unrestricted funds amounted to £52,036 (2022- £45,486). All resources received and expended
are treated as unrestricted funds, unless otherwise stated.
Governance and Management
The Trustees of the charity have the responsibility for the Opera￿'onal deliverance of the charity's activities and
achievement of the objectives. The Trustees who seNed during the year are as stated below".
Rosemary Creelman
Peter Creelman
Timothy Creelman
Mark Creelrnan
Elizabeth Kennedy
John Parkhill
Trustees are elect8d in accordance with the Charity's governing document.
The Trustees have assessed major risks to which the charity is exposed, in particular those related to the
OP8rations and finances, and are satisfied that systems are in place to mitigate exposure.

The Upper Room Cross Communlty Victory Church
Registered Chartty
Forthe year endèd 31 March 2023
The Trustees. re
ort
Cont'd
Statement of Trusteès. Responsibilities
The Trustees are responsible for pr&paring the Tru8tees' Annual Report and the flnancial statements in
acGordance wtth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practic&).
The law appllcable to charities in Northern Ireland r&quires thatthe Trustees prepare financial statements for each
financial yearwhich give 8 true and fairview oflhe affairs oftha charity and th8 incoming resources and application
of the resources, including the net income or exp6nditure, of the charity for the year. In preparing these financial
statem8nts, the Trustees are required to..
select sultable accountlng policies and then apply them consistently.
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and prudent.,
state whether applicablè UK Accountlng Standards have been followed, subject to any material d8partur8S
dlsclosed and explained in the financial statem8nts',
Prepare the financial statements on a golng conc8rn basis unless it is inappropriate to presume that the charity
will contin u8 in operation.
Th8 Trusteas are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the fin8ncl81 posltion of the charity and which enable them to ensurè that the financl81 statements comply
with applicable law and United Kingdom Accounting Standards. They are also responsible for safeguardlng the
assets of the charity and henGe for taklng reasonable steps for the prevention and detectlon of fraud and other
Irregularltles.
Thls report was approved by the Trustees at the meeting on
December 2023 and slgned on fts behalf by
Trustea
Truste&

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Inde
endent Examiner's Report to the Truslees of The U
er Room Cross Community Victory Church
We report on the financial statements of the charity for the year ended 315t March 2023, which comprise the
Statement of Financial Activities, Balance Sheet and related notes, set out on pages 5 to 10. The financial
reporting framework that has been applied in their preparation is the 'Accounting and Reporting by Charities:
statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended for accounting
periods commencing 1 January 2016).
Respective responsibilities of trustees and independent examiner
The charity's Trustees are responsible for the preparation of the financial statements in accordance with section
63 of the Charities Act (Northern Ireland) 2008. The charity's Trustees consider that an audit is not required for
this year under section 65 of the Charities Act (Northern Ireland) 2013 and that an independent exanNnation is
needed.
It is our responsibility to:
examine the accounts under section 65 of the 2013 Act;
to follow the procedures laid down in the general Directions given by the Charity Commission under
section 65(9)(b) of the Charits'es Act; and
state whether particular matters have come to our attention
Basis of independent examiner's report
Our examination was carried out in accordance with the general directions given by the Charity Commission for
Northern Ireland under section 65{9)(b). An examination includes a review of the accounting records kept by the
charity and a comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such
matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequentty
no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those
matters s8t out in the independent examiner's statement below.
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 financial statements do not accord wilh those accounting records
3. That the financial statements 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 hav8 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.
David Mcmullan & Co Ltd
Chartered Accountants
S December 2023
Kenver House
1 Ballykenver Road
Stianocum
Ballymoney
Co. Antrim
BT53 8PZ

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Statement of Financial Activities
2023
2022
Notes Unrestricted Restricted
Total
Total
Incomin
resources
Incoming resources from charitable activities
19,661
19,661
26,346
Totsl incoming resources
19,661
26,346
Resources ex
ended
Direct chatitable expenses
19,099
19,099
18,045
Operational and administrative expenses
985
985
751
Total resources expended
20,084
20,084
18,796
Net {outgoing)l incoming resources for the
year being net movement in funds
Funds brought foDNard
1423)
1423)
7,550
53,036
53,036
45,486
Funds carried forward
53,036
All income and expenditure derive from conkn'nuing activities.
There were no recognised gains or losses other than those included above.
The notes on pages 7 to 10 form part of the financial statements

The Upper Room Cross Community Victory Church
Registered Charity
Forthe yearended 31 March 2022
Balance Sheet
Notes
2022
2021
Fixed assets
Tangible fixed assets
1,195
262
Current assets
Debtors
Ca8h at bank and In hand
4,453
47,525
9,554
43,500
Creditors:
amounts falling due within one year
Net Current assets
Totsl assets less curront Ilabllltlas
Net assets
560
280
52,774
53,036
52,813
53,036
Resérves
Restricted funds
Unrestricted funds
52,613
53,036
Total reserves
52,613
53.036
In approvlng these financial staternents as trustees of the charity we héreby confirm..
For the year ended 31 March 2023 the charity was not requir8d to carry out an audit
The members have not required the charity to obt8ln an audtt of its accounts for the ye8r,
The trustees acknowledge their responsibilities for complying with the requirements of the Charities
Act (Northern Ireland) 2008 with respect to accounting records and the preparation of financial
statements.
The financial statements were approved by the Board on
ecember 2023 and signed on its behalf by
Trustge
Trustee
The notes on pages 7 to 10 form part of these financial statements

The Upper Room Cross Community Victory Church
Registered Charity
Forthe year ended 31 March 2023
Notes to the Financial Statements
1 Accounting policies
a Charity status
The charity is an unincorporated charity registered with the Charity Commission for Northern Ireland.
b Basis of Accounting
The financial statements have been prepared in accordance with applicable accounting standards and
comply with the Charity's Goveming Document, the Charrties Act (Northern Ireland 2008) and
"Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016).
The Charity is a Public Benefft Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal
accounting policies adopted are set out below.
The Charity has taken advantage ofthe provisions In the SORP for charities applying FRS 102 Uplate
Bulletin 1 not to pr8pare a Statement of Cash Flows.
c Golng Concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus
Ihe Trustees continue lo adopt the going concern basis of accounting in preparing the financial
statements.
d Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of th8ir charitable
objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes
and uses of the restricted funds are set out in the notes to the financial statements.
e Incoming resources
All incoming resources are included in the statement of financial activth'es when the charity is entitled
to the income and the amount can be quantified with reasonable accuracy.
f Expenditure
Expenditure is recognised on an accrual basis as a Siability is incurred. Expenditure includes any VAT
which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for beneficiaries.
Administrative costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and include the other costs incurred in the running ofthe charity.
g Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel (expenditure) for the year. Transaction costs are expensed as incurred.

The Upper Room Cross Community Victory Church
Registered Charity
Forthe year ended 31 March 2023
Notes to the Financial Statements
1 Accounting policies (Cont'd)
h Tangible fixed assets and depreciation
Depreciation is provided for on all tangible fixed assets at rates calculated to write off the cost less
estimated residual value of each asset over its expected useful life as follows.
Fixtures, Fittings & Equipment
250/0 Reducing Balance
i Impaimient of fixed assets
At each reporting date, the charity reviews the carying amount of its tangible fixed assets to determine
whetherthere is any indication that those assets have suffered an impairment loss. Ifany such indication
exists, the recoverable amount is estimated in order to determine the extent of the impairment loss (if
any).
j Cash and cash equivalents
Cash and cash equivalents include deposits held at call with banks.
k Basic financial assets
Basic financial assets whlch Include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured atthe present value ofthe future receipts discounted at a market rate of interest.
Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities which include other creditors are inrtially measured at transaction price.
m Grants
Capttal Grants are recognised are recognised at fair value when there is reasonable assurance that the
charity will comply with the conditions attaching to them and the grants will be received. Grants related
to purchase of assets are treated as deferred income and allocated to th8 statement offinancial activiti8S
over the useful lives of the related assets to which they relate.
Grants of a revenue nature are credited to income in the period to which they relate.
n Critical accounting estimates and judgements
In the application of the charity's accounting policies, during the current financial year, there were no
material judgements or estimates included in the finan￿al statements.
2 Incoming resoU￿e$ from charitable activities
2023
2022
Donations and gifts, including gift aid reclaimed
19,661
26,346
Totsl incoming resources from charitsble activites
19,661
26,346

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Notes to the Financial Statements (Cont'd)
Fixtures,
Fittings &
Equipment
3 Tangible fixed assets
2023
Cost
As at 1 April 2022
Additions
As at 31 March 2023
350
1,331
1,681
350
1,331
1,681
Depreciation
As at 1 April 2022
Charge for the year
As at 31 March 2023
88
398
486
88
398
486
Net Book Value
As at 31 March 2023
As at 31 March 2022
1,195
262
262
4 Debtors
2023
2022
Trade Debtors
4,453
4,453
7,326
7,326
5 Creditors
2023
2022
Trade Creditors & Accruals
560
280
280
280
General
Reserves
Fund
Designated
Fund
6 Reserves
Total
At 1 April 2022
Net incomingl (outgoing) resources for the year
At 31 March 2023
53,036
423
52,613
53,036
423
52,613
7 Transactions with trustees
None of the trustees has received or is due to receive any remuneration for the year from the charity
funds (2022- Nif).

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2023
Notes to the Financial Statements Icont'd)
8 Related Party Transactions
There were no related party transactions in the year.
9 Charitable status
The charity is a registered charity with the Charity Commission for Northem Ireland.
10 Taxation
No provision for taxation is required as the company has charitable status approved by HMRC.
10