GRACE FELLOWSHIP CHURCH LIMITED STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 Unr•¥tn¢t•d Ivndj 2025 R••trl¢t•d Total 2025 Tot•1 2024 2025 Incoming f••ourc Incoming rnsourt¢s Imm ch•rti•bl• activillts Omorng9. gifts. donation$ and gift gKI roclaims 193.389 44.062 237.451 2J2.593 212.593 Total Incomlng 193.389 44,062 237,451 R•¥oum¥ •xp•nd•d ,Jrcmisos running cos13 1nsurances siaff costs and 9uosI opeakèrs 0111ce and administraiion expen 115510 kranian Relugee Ministry Youlh an(J Organ15Jliony Comrnunily Minist8 L4ank Charge5 ndepLindenl ExBminer's le• C¢)n'eronce3 #nd wur8 Sundry exptnses 1)opre¢ialxifi 20.014 1.086 123.407 5.844 20.309 20.014 1.086 123.407 S.844 54,124 4.020 8.715 5.091 596 920 2.050 19,195 994 112,149 7.4 14 29,900 12,382 4.291 3.156 603 876 33.815 4.020 3129 3.728 596 920 2050 1.363 592 1,538 1.317 1.317 Total r•iourc•# •xp•nd•d 183.242 42.784 226.026 11Y,0561 Net in¢ornlnWloutgoln91 f••ourc•• 10.147 1.278 11.425 18,537 Tr•n•ftrrn 11.0751 1.075 18.537 N•1 mov•m•nl In lund• 9.072 2.353 11,425 '.otal lunds broughi lorn¥ard •11 January 2025 76.283 57.746 63.379 12.9J4 Total fundj ¢arrltd fonv•fd at 31 De¢ember 202S 72.451 15.257 87 708 76,283 The ststemenl ol financk¥ actswi1$ has beon prepartrd th& b091$ Ih8t 41 Weraln$ continwng oFeraiions. TneTQ aro no recogntsed 9ains and logsos olher those passing Ihe $18*merrt ol financial aebvdies.
GRACE FELLOWSHIP CHURCH LIMITED STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025 2025 Total 2024 Unr••trlctgd R•rIcted fvnd• fund• Not•¥ Tan94C assefl 10 4.580 5,011 CuiT•nt ass•ts Dobtors Cash at bank and in haThl 11 10.212 75.321 10.212 75.321 19.285 55.765 85.533 85.533 75,050 Cf•ditorn.' •mounts l•lllng du• wlthln on• yMf 12 2.385 3,778 Net curr•nt a•••¢• 83.148 83,148 11,272 Tot•1 •is•ts l••• ¢urr•nt Il•biltti•* 67,708 87.708 78.283 Incomo funds Unre4tricl•d lund• 72,4S1 83.379 RtrACt•d lund• 15.257 12.904 Totsl ChaNty lund• 13 87.708 78.283 For Ihe finoncial yeof ¢nt1ed 31 De¢amb&r 2025 the c4)mpY was entitled to exemption from audil under seeiion 477 of the Companles Act 2006 relating io small c(mpanles. I he director acknowledges his responsibililies lerf complying vMh the QUIrnents of the Cofflpanlv4 Act 2006 ¥th raspea lo accounting record$ and the preparatson of financial stalemenl5. The m&mbefs have not required Ihe Eompany lo obtain an audit of its financial 8latemenls lor the year In que$iion in acwdance with section 476 01 the Companie3 Act 2006. These financial stalemenls have been ppared and delivered In accwdance wilh th¢ provi3ion$ applicable to companies subject to the sm811 companies regime. Ttte finan¢i81 $latements were approved by ¢he tNstees and aUthsed Irm ¢B8ue on 5Augu$t 2020 on(J are $ gned on it5 behalf by.. Mi J D Jarvio Oirector Company RegiJtrJtion No. Nl 626500 10-
GRACE FELLOWSHIP CHURCH LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Aceounting poll¢l•• Company Inlormiion Glace Fe11ow5hip chUh Limrte(I Is a privatè company lunitOQ by Shares iftcorporaied In Noflhem Ireland The registered office is 11 Clanwlliams Cotl41es. 8allynahinth. Co Dthvn. BT24 8XN 1.1 Aceounting ¢on¥•ntlon ThLise 8ccounlS have been prepared In compliance wilh FRS102. The Financial Reporting Slandard applicable In Ine UK 8nd Rtspublic of IrelaJ. challe5 SORP IFRS 1021. the StOt•menl ol Recommended Prauica 8ppIKable 10 chanlies prepanng their accounts In accordance with Ihe Financial foporb'ng •tatyJ•rd In Ih& UK and republic of Ireland IFRS 1021 and Ihet Charibes kl INc¥thern Iretandl 2008. Tho linanclal s18lemonls are prep8red in Sto1n9. %thi¢h is the Iunditin81 currency of the cornpany Mon&l8ry rnounis In Ihese finantyal slaiements are rounded lo lh• n•arsst £. Tbo financia1 stat?ments have tn prepa under ihts hIstlca1 cosi venIn. 1rndifO incltsde th• revolu8tion ol freehold prc¥Jerties an(1 10 In¢lude Inve$tm¢ni propee9 and ¢ertain finanoal ift$irumonts at lair Volu¢l. Tho pnncip•l a¢¢ouniir¥J pc4¢ts•1 •dcfi•d are svt out b8th1. 1 2 Golng ¢Oh¢•m A,. the lime of approving tho truse5 hav• 8 roosonall• oxp•ctation Ihal l• company hbs 8dequale re3ourc•s lo oniinue In operatsonal existence for the lor8e0bry lutur¢. Thus tha trusiom CltInu0 io •d¢pt the going ¢on¢•m basis ol accounlin9 In prepanng Iho financial ststemonts. 1.3 Fund ¢¢gunling Unrosincied lunds #r• •v•skible lor use Jt th• dtycretiw ol lh• truslee8 in lurthernnc ol Ihe 9ènaral objectiV&6 01 th• chafily Resincled fvnds 8r• subjected to th•ir expeThJrturn Imwsed by Ihg piovKJer of the lund8. 1.4 T¥ngibl• fix•d a•••ti Tangible Iixed a$$•ts are initially mSUmd al 8nO 8ubwuenty mSU1•d al eost or valu8¢KVI. Ilet of depreciaiion and any Impaimwnl itssses Depreciabon is rg¢ognisetJ $0 ¥5 to wnie off the $1 ( v8tualn ol •sstst$ IS Ih8ir re$K1ual values Lwer their useful Ii¥eJ on th8 following bas¢s'. Fixluros and Iillingslcompuief equipment 10%-25% Strah( lin• The gain Of loss ansing on Ih? di$posal ol an g$8et Is lelermin¢d as th8 diff¢ronco befftgn th• sale procegds and the carrying value ol itye Jssot. and Is cre(Jitei1 ty chafged 10 profil Of loss 11
GRACE FELLOWSHIP CHURCH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ounting pollel Icontlnuedl 1.5 Cash and cash equi¥al•nt• Cash and cash eouivaionts aro ba>¢ financial assths Inc4L*Jo ush In hand. deposits held Ai e411 wilh banks. ttler short-tem) liquid Investmenis Wlth onginal matUne$ of thre• monltts Of 1888. artd bank overdrafts. Bank ¢verdfafts 8re shown within borrowings ln ujrn1 IiabililiK. Employ••• The average monthly number of persons linthJding direclornl enpbyed by iht ¢ompany dtsring ¢he WO8. 2025 Numb•f 2024 frlumb•r Total T•n9Sbl• fix•d a•MI• Pl•nt and machln•ry Co•t Ai 1 January 2025 A¢¢ilions 21,392 Al 31 Decembor 2025 22.258 Oepr•cl•tlon •nd Imp•lrffl•nl Al 1 Jonuary 2025 DoprerJ811On ch8r9et1 in the ye•r 16.381 1,317 Al 31 D8cember 2025 17.698 Cairyin9 Jmounl Ai 31 December 2025 4.560 Ai 31 Decombei 2024 5,011 O•btors 202$ 2024 Amounts l•lllng du• withln on• y••T: Olher deDIOfS 10.212 19,284 12-
GRACE FELLOWSHIP CHURCH LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDEO 31 DECEMBER 2025 Cr*dtiorn: amounts l•llin9 du• wlthln on• y••r 2025 2024 Taxalion and social security Oiher credi¢or5 1.463 922 3,776 2.385 3.776 13-
GRACE FELLOWSHIP CHURCH LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Fund B•l•nc•¥ Openlng RK•ipts bal•nce Paymerf surplu Trnnsl•rn Ofi¢lt Clo•lng bal•nce Vnr•¥tri¢tod fund 63.379 193.389 1183.2421 10.147 11.0751 72,451 R••lrict•d fvndi 12.WJ4 44.062 142.7841 1.278 1,075 15,257 Total lund• 76.283 237.451 1226.0261 11,425 87.708 TrnnI•1ono with th• Tru•t••• Thoro woro nty tronsaciions Ihe Trustees dunng Ihe yepr No Irusioe rectyved any romuner8iion or reimbvrsemeni ol expSe$ during Iho year No Iru51ee a pe relale(J lo a Iruslee had any personal Inleresi In any conir8Ct or Iransxtion eniered into by the ¢h8rfy duritvj year.