Charity Commission for Northern Ireland registration number - 102813
Accepted as a Charity by HM Revenue & Customs reference - Kr3289
The Upper Room Cross Communlty Victory Church
Reglstered Charlty
Trustees, report and flnancial statements
for the year ended 31 March 2024

The Upper Room Cross Communtty Wictory Church
Registered Charity
For the year ended 31 March 2024
Contents
Page
Charity Information
Trustees, Report
2-3
Independent Examiners, Report to the Trustees of The Upper Room
Cross Community Victory Church on the Unaudited Financial
Statements
Statement of Fin8n¢ial Activities
Balance Sheet
Notes to the Financial Statements
7-10

The Uppor Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2024
Chari
Information
Trustees
Rosemary Creelman
Peter Creelman
Timothy Creelman
Keith Creelman
Charity Commission Northern
Ireland Registered Number
102813
Raglstered addre88
53 Broomhill Park
Coleraine
County Londondery
BT513AN
Independent Examlner
David Mcmullan & Co Ltd
Chartered Accountants
1 Ballykenver Road
Stranocum
Ballymoney
Co. Antrim
BT53 8PZ
Operational Address
Unit 7, Sandel Village Centre
Knocklynn Road
Coleraine
Co. Londondery
BT52 1WW
Bankers
Ulster Bank
30 The Diamond
Coleraine
Co. Londonderry
BT52 1OP

The Upper Room Cross Communlty Wictory Church
Reglstered Charlty
For the year ended 31 March 2024
Trustees, re
ort
The Trustees present their annual report together with the financial statements and independent accountsnts,
report of the charity for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with cu￿ent statutory requirements. "Accounting and Reporting by Charities..
statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporiing Standard applicable in the UK and Republic of Ireland (FRS 102)° (as amended for accounting
periods commencing 1 January 2016).
L8gal Structure
The Upper Room Cross Community Victory Church is a registered charity in Northem 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 outre8ch opportunities for bringing people together from outside the immediate. local church
membership. o provides a Gross-community youth Glub targeting children of primary School age. It facilitates, in
collaboration with other church bodies in the local area. projects geared towards reaching out to the vulnerable
and needy.
Public Benefit
The benefits from this purpose includè 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 wory, balance and healthy relationships as these Biblical
principles are applied. The benefits from this purpose also indude 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 hami. 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 leadlng the church. These benefits are incidental and necessary.
Achievements and Performance
Total incoming resources amounted to £26,694 {2023 - £19,661) and after deducting total resources expended
of £15,035 (2023- £20,084), net incoming resources amounted to£11,659 (2023 net outgoing resources- £423).
At the year-end unrestricted funds amounted to £64,272 (2023 - £52,036). All reSoU￿S received and expended
are treated as unrestricted funds, unless otherwise stated.
Governance and Management
The Trustees of the charity have the responsibility for the operational deliveran￿ of the chartty's activities and
achievement of the objectives. The Trustees who served during the year are as stated below..
Rosemary Creelman
Peter Creelman
rimothy Creelman
Keith Creelman
Trustees are elected in accordance with the Chartty's goveming document.
The Trustees have assessed major risks to which the Gharity is exposed, in particular those related to the
operatlons and financ8s. and are satisfied that systems ar8 in place to mitigate exposu￿.

The Upper Room Cross Community Victory Church
Reglstered Charfty
For the year ended 31 March 2024
The Trustees. re
Cont'd
Statement of Trustees. Responslbilitles
The Trustees are responsible for preparing the Trustees, Annual Report and the financial statements i
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice).
The law applicable to charities in Northem Ireland requires that the Trustees prepare financial statements for each
financial yearwhich give a true and fairviewofthe affairs ofthe Charity and the incoming resources and application
of the resources, including the net income or expenditure, of the charity for the year. In preparing these financial
statements, the Trustees ar8 required to..
select suitable accounting policies and then apply them consistentty"
observe the methods and principles in the Charities SORP
make judgements and estimates that are reasonable and pwdent,.
• state whether applicable UK Accounting Standards have been followed. subject to any material departures
disclosed and explained in the financial ststements.
Prepare the flnancial statements on a going concem basis unless it is inappropriate to presume that the charlty
will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of Ihe charity and which enable them to ensure thatthe financial statements compty
with applicable law and United Kingdom Accounting Standards. They are also responsible for safeguarding the
assets of the charity and hence for tsking reasonable steps for the prevention and detectlon of fraud and other
irregularities.
This report was approved by the Trustees at the meeting on J
December 2024 2nd signed on its behalf by
O.L.
Trustee

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2024
Inde
endent ExamIne￿5 Report to the Trustees of The U
r Room Cross Communi
Vlcto
Church
We report on the financial statements of the charity for the year ended 31$1 March 2024. 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 Charilies..
Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UKand Republic of Ireland (FRS 102)" {as amended foraccounting
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 Ihe Charities Act (Northern Ireland) 2008. The charity's Trustees consider that an audit is not reqUI￿d for
this year under section 65 of the Charities Act (Northem Ireland) 2013 and that an independent examination is
needed.
It is our responsibility to..
examine the acGounts 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 Charities Act. and
state whether particular matters have come to our attention
Basls of independent examinerfs 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 8 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 seaking explanations from you as trustees Con￿rning any such
matters.
The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequently
no opinion is glven as to whether the accounts present a 'true and fair, view, and the report is limited to those
matters set 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 with those accounting records
3. That the financial statements do not comply with the accounting requirements of the Chartties Act
4. That there is further information needed for a proper understanding of the accounts to be reached.
Independent Examinerfs statement
I have Gompleted my examination and have no concerns in respect of the matters (1) to (4) listed 8bove and in
Gonnection with following the Directions of the Charty Cornmission for Northern Ir81and, I hav@ found no matters
that require drawing to your attention.
David Mcmullan & Co Ltd
Chartered Accountsnts
16 D8cember 2024
Kenver House
1 Ballykenver Road
Stranocum
Ballymoney
Co. Antrim
BT53 8PZ

The Upper Room Cross Community Wictory Church
Registered Charlty
For the year ended 31 March 2024
Statement of Financlal Activities
2024
2023
Notes Unrestrl¢ted RestriGted
Total
Total
Incomin
resources
Incoming resources from charftable aCti￿tIeS
26.694
26,694
19.661
Total Incomlng resources
26,694
19,661
Resour
esex
ended
Direct charitable expenses
14,417
14,417
19,099
Operational and administrative expenses
618
618
985
Total resources expended
15,035
15,035
20,084
Net incoming l (outgoing) resource5 for the
year being net movement in funds
Funds brought forward
11,659
11,659
(423)
53,036
52,613
52,813
Funds carried forward
64,272
52,613
All income and expenditure derive from continuing 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 Wictory Church
Registered Charrty
For the year ended 31 March 2024
Balance Sheet
Notes
2024
2023
Fixed assets
Tangible fixed assets
896
1,195
Current assets
Debtors
Cash at bank and in hand
3.278
60.368
63,646
4,453
47,525
51,978
Creditors:
amounts falling due within one year
Net current assets
270
560
63,376
51,418
Total assets less current liabilities
64,272
52.613
Net assets
52,613
Reserves
Restricted funds
Unrestrrcted funds
64,272
52,613
Total reserves
64,272
52,613
In approving these financial ststements as trustees of the charity we hereby confirm:
For the year ended 31 March 2024 the charity was not required to carry out an audit
The members have not required the charity to obtain an audit of its accounts for the year.
The trustees acknowledge thelr responsibilities for complying with the requirements of the Chartties
Act (Northern Ireland) 2008 with respect to accounting records and the preparation of financial
statements.
The financial statements were approved by the Board on IfDecember 2024 and signed on its behalf by
Truslee
Trustee
The notes on pages 7 to 10 fomi part of these financial statements

The Upper Room Cross Community Wictory Church
Registered Charity
For the year ended 31 March 2024
Notes to the Financial Statements
l Accounting poliGies
a Charity status
The Gharity is an unincorporated charity registered with the Charity Commission for Northern Ireland.
b Basls of Accountlng
The financial statements have been prepared in accordance with applicable accounting standards and
comply with the Charity's Goveming Document, the Charities Act (Northem 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 Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterfing. 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 of the provisions in the SORP for tharities applying FRS 102 Update
Bulletin 1 not to prepare a Statement of Cash Flows.
Going Concern
At the time of approving the financial staternents, the Trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus
the Trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
d Charftable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of thelr charitable
objectives unless the funds have been designated for other purposes.
R8Stricted funds are subjectto specific conditions by donors as to how they may be used. The purposes
and uses of the restrtcted funds are set out in the notes to the financial statements.
e Incoming resources
All incoming resources are included in the statement of financial activities 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 liability 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 comprtses those costs incurred by the charity in th8 delivery of its actiwties and
services for beneficiaries.
Administrative costs include those costs associated with meeting the constitutional and statutory
requirements of the charity and indude the other costs incurred in the running of the charity.
g Flxed 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 ￿CogniSed in net
incomel (expenditure) for the year. Tr8nsaction costs are expensed as incurred.

The Upper Room Cross Community Victory Church
Reglstered Charlty
FOT the year ended 31 March 2024
Notes to the Financlal Statements
1 Accountlng policies (Cont'd)
h Tanglble fixed assots and depreciation
Depreciation is provided for on all tangible fixed assets at rates calculated to write off the cost18SS
estimated residual value of each asset over its expected useful life as follows-
FixtuTrs. Ftttings & Equipment
259/0 Reducing Balance
I Impalrment of fixed assets
At each reporting date, the charity reviews the carrying amount of its tangible fixed assets to detemiine
whetherthere is any indication thatthose assets have suffered an impairment loss. If any such indication
exists. the recoverable amount is estimated in order to detemiine the extent of the impaimient loss lif
any).
j Cash and cash equivalents
Cash and cash equivalents include deposits held at call with banks.
k Basic financial assets
Basic financial assets which include debtors and cash and bank balances, are initialty measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest rnethod unless the arrangement constitutes a financing transaction. where the
transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Financial assets c18ssified as re￿1vable within one year are not amorb'sed.
l Basic financlal Ilabllltles
Basic financial liabilities which include other creditors are initially measured at transaction price.
m Grants
Capital Grants are recognlsed 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 the statement of financial activities
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.
Critlcal 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 financial statements.
2 Incoming resources from charitable actlvities
2024
2023
Donations and gifts, induding gift aid reclaimed
26,694
19.661
Total incoming resources from charltable activites
26,694
19,661

The Upper Room Cross Community Victory Church
Registered Charity
Forthe year ended 31 March 2024
Notes to the Flnancial Statements (Cont'd)
Fixtures,
Fittings &
Equlpment
3 Tangible flxed assets
2024
Cost
As at 1 April 2023
Additions
As at 31 March 2024
1,681
1.681
1,681
1,681
Depreciation
As at 1 April 2023
Charge for the year
As at 31 March 2024
486
299
785
486
299
785
Net Book Value
As al 31 March 2024
As at 31 March 2023
896
1,195
896
1,195
4 Debtors
2024
2023
Trade Debtors
3,278
3,278
4,453
4,453
5 Creditors
2024
2023
Trade Creditors & Accruals
270
270
560
560
General
Reserves
Fund
Designated
Fund
6 Reserves
Total
At 1 April 2023
Net incomingl (outgoing) resources for the year
At 31 March 2024
52,613
11,659
52,613
11,659
64,272
7 Transactions wlth trustees
None of the trustees has received or is due to re￿1ve any remuneration for the year from the charity
funds (2023- Nil).

The Upper Room Cross Community Victory Church
Registered Charity
For the year ended 31 March 2024
Notes to the Financial Statements (Cont'd)
8 Related Party Transactions
There were no related party transactions in the year.
9 Charftable status
The charity is a registered chartty with the Charity Commission for Northem Ireland.
10 Taxation
No provision for taxation is required as the company has charitable status approve(J by HMRC.
10