Company registration number.. N1071560
Charity registration number: 103081
Fuel Events
(A company limited by giiarantee)
Annual Report and Financial Statements
for the Year Ended 31 January 20?.5

Fuel Events
Conteiits
Refcreiice and Administrative Details
I'rustees, ReporL
2tn4
Endependcnt Exaniiner's Report
$106
Statement of Fiiiancial Activities
Balance Sheet
Notes to the Fiiiancial Statements
9t016

Fuel Fvents
Reference 2nd Administrative Details
Trustees
Mr Paul McNeilly
Mrs Lorraine McNeilly
Mr Ian David Somerville
Charity Registration Number
103081
Company Registration Nuinber
N1071560
The charity is incorporated in Northern Ireland.
91 Shankbridge Road
Kells
Ballymena
Co Antrim
BT42 3DL
Registered Office
Independent Examiner
Ryan McFaul
D T Carson & Co
51- 53 Thomas Street
Ballymena
Co. Antrim
BT43 6AZ
Solicitors:
L'e5trange & Brett
7-9 Chi¢hesler Street
Belfast
BTI 4JG
BAnkers
Ulster Bank
49 Wellington Street
Ballymena
Co Antriin
BT43 6AD
Page I

Fuel Events
Trustees, Report
The trustees, who are director5 for the purposes of coinpany law, pi'e5ent the aniiual irport together witli the
fin¢lncial slateincnts and aiiditor5' report of tlie charitable compaiiy for ihe }ear elided 31 Jaiiiiary 2025. Tlie
rinancial Statements are also prepared to mect the reqUi￿l￿entS foi. a directors. report tuid accounts for
Companie5 Ath 2006 purposes.
Tlie financial statements comply widi ihe Cliarities Act (Nortliem Ircland) 2008, tlie Conipanics Act 2006, Ihe
Memorandum and Axi icles of Association, and Aceoiiiiting and Reporting by Charities: Siatement of
Rcconimeiided Practice applicable to charities preparing their accounls in accordaiice willi tlie l-inaiicial
Reporting Standard in the UK and Republic of Ireland (FRS 102) (effective l Jan 2019).
Objeetives and Actiitities
Objecls aiid aiiKF
'rhe company is a registered charity wliich seeks to advance the Cliristian religion for the benefit of the publi
through the holdiii8 of public events wliicli promote Christian music. film and art and whicli is open to and
unite5 all people iii the community. regardless of group or cultural elassification.
The company aims to proniotc innovation in Christian music. film, art and tcclinology. to produce aiid preseiit
cultural and educational events; to commi5sioii and tour new works of art. to broaden access and offer new
opportuiiities for education. to offer event n)anagement to community and voluntary Lits organiJations' to
provide a liiik bctween creative industries. technology and ediication and to provide work experience and skills
developnient.
Fuiidraising clisclosures
Thc company has power to iiivite and accept siibscriptions, donations, dcmiseJ and bcquesls ai)d lo liold public
evcnts.
Acliicvcments and performanc¢
Financial review
The charity retumed to running public events in tlie current finaTi¢ial year after a period of restricted activilies
following ihe Covid 19 pandemic. Total unrestricted incomiiig resoui'ces for tli¢ year ainountcd to £30.6'16
(2024: £Nil) with expenditure of £26,019 (2024: £1.017) resulting in a net increase of unrestricted fiinds of
£4,657 (2024: decrease of £1.017). This leave5 unrestrirted funds of £7.396 (2024.. £2,739) at the year end.
Policy on reserves
The Gharity aims to keep a small amount in reserves as there are no substantial ongoing commitsiieiit5.
Trustees and officers
The t￿SteeS serving during the year and since the ycar end were as follows:
Trustees:
Mr Paul McNcilly
Mrs Lorraine McNeilly
Mr lan David Somerville
Page 2

Fuel Events
Trustees, Report
Structurep governance and management
Nolure ofgoverning document
Fuel Events is a company limited by guarantee and is also a recognised charity. Tlie company's governing
document is the Memorandum and Articles of Association. In the event of the company being wound up truslees
are required to contribute £1.
Recruitment and appoinlmenl of Érustees
nless otheNryse determined by ordinary resolution. the number of trustee5 shall not be less than three but shall
not be subject to a maximiim.
No person may be appoinl¢d as trustee unless they have attained the age of 18 and have not previously been
disqualified.
Induclion und trrtining of trusfees
All Trustee5 are familiar ivith the role of tlie charity through their Trusteeship of the compaiiy. New Trustees
would attend an orientation meeting to brief them on their legal obligations and responsibilities a5 Trustees.
Arrangemenlsfor seltiiig key mftiiagenienÉpersonnel remuneralion
Tlie company has the power to employ persons or to pay for ilie services of persons to achievc and manage'tlie
objects oFtlie Company in it's ordinary day to day activities.
No rcmuneration has been paid diiring tlie year.
Oiganisalional slriiclure
Tlie oi'ganisation is managed and directed by its Trustees.
Relationships with related partie5
Trustees
None of th¢ trustees have been paid any remuneration or received any other benefits froin employment with
the charity or a related entity.
Details of trdnsacttons and balances witli trustees can be found at Not¢ 14.
Financial instriiments
ObjeLlives ftndpolicie,Y
The Lliarity 5 artivities expose it ro a number of financial risks includiiig credit risk. cashflow risk and liquidity
risk. Tiie knhariiy dops not usc derivative financial instruments.
Liiiiiidily risk
In ol-der to niaintain liquidity to ensure that sufficient fuiids are available for ongoing operations and tuture
developments.
Page 3

Fuel Events
Trustcesl Report
The trustees (who are also the directors of Fuel Events for the purposes of company law) are respoi)sible for
preparing the Iruslees, report and the financial slatemcnts in accordancc with applicable laiv and United
Kingdom Accounling biandards {United Kingdom Gcnerally Accepted Aeeounting Practice), including FRS
102 "The financi1& l Reporting Standard applicable in the UK and Republic of Ireland
Conipany law requires (lie trustees to preparc financial stateiiients for cach financial year. Under coinpany law
the trustees must i)ot approvc ihe financial statem¢nts unless they are salisfied tliat they give a tii]e and f42ir vieiv
of the state of affairs of the charitable company and of the incoming resources and applicatioii of resoui'ces.
including its income and expenditure, of the charilable Company for that pcriod. In preparing ihese financial
statements, the trustees are required to:
select suitable accounting policies and apply them consistently.
observe the methods and principles in the Charities SORP-
makc judgements and estimates that are reasonable and prudent.
state whether applicable accounting standard5, comprising FRS 102 have been followed. subject to any
material departurcs disclosed and explained in the financial slatements. and
prepare the financial statements on the going concem basis unless it is inappropriate to presunie that tile
cliaritable company will continue in business.
The trustee5 are responsible for keeping proper accounting records tliat can disclose with reasonable accuracy al
any time the financial position of the charilable company and enable them to ensure that the financial statcnicnts
comply witli the Conipaiiies Act 2006. They ai'c also responsible for safeguarding ihe assets of thc chai'ilablc
conipany and hencc for taking reasonable steps Cor the prevention and detection of fraud and oilicr irrcgulai-ilies.
SMAII companies provision statement
This report has been prepared in accordance with thc small companies ￿gime under the Companies Act 2006.
annual report was approved by the trustees of tlie charity on 29 October 2025 wid sigiied on its belialf by..
Mr Paul McNeilly
Trustee
Page 4

Fuel Events
Independent Examiner's Repoi"t to the trustees of Fuel Events {'the Compaiiy,)
I report to the ¢harity trustees on my examination of the accounts of the Company for the year ended 31 January
2025.
Respective responsibilities of trustee$ And examiner
A5 the charity trustees (and also the directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirement5 of the Companies Act 2006
('the 2006 Act,). Having satisfied myself that the charity is not subject to audit under company law, and is
eligible for independent examination. it is my responsibility to:
examine the accoiints linder section 65 of the Charities Act (NTorthern Ireland) 2008.
follow the procedures laid down in the general Directions given by the Charity Commission for Northem
Ireland under section 65(9)(b) of the Charities Ath- and
state whether particular matters have come to my attention.
IIAsis of independent examiner's report
I have exaniined your charity accounts as required under section 65 of th¢ Charities Act and my exainination
was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act.
'nie examination included a review of the accounting records kept by the charity and a compaiison of lh¢
accounts presentLd with those records. It also incliides considerdtion of any unusual items or disclosiires in the
ccounts, anil seeking explanations from you as ¢harity trustees concerning any sucli matters.
My role is to state whether any material matters liave Lome to my attention giviiig me cause to believe:
l. That accoui)ting records were iiol k.ept in accordance ivith section 386 of tlie Conipanies Act 2006
2. That the accounts do not a¢"ord ivith L4os¢ accouiiting records
3. Tliat tlie accounts do not comply with the acLounting rcquirements of section 396 of the Companies Act 2006
ajid ivith the metliods and principles of the Cliarities Statemcnt of Recoinmended Practice applicable to charities
preparing their uccovnts in a¢cordan¢e with the Financial R.eporting Standard applicable in th¢ UK and Republic
of Ireland
4. That there 1.8 fiirther iiifonnation needed for a proper understanding of th¢ accoiints to be reached.
Page S

Fuel Eveiitq
Independent El xaminei"'s Report to tlie trustees of Fuc.1 Events {'the CompAny')
Independent examiner's stAtement
I have coinplcted my cxai?iination and have Tro concenis iii respect of tlie mattcrs (l) to (4) listed above and. in
connection witli following the Dircctions of the Charity Commissioii for Northerii Ireland, I have found iio
matters that require di-awiiig to your attention.
Ryan M¢Faul
D T Carson & Co
Chartered Accountants & Registered Auditors
51- 53 Tiiomas Strect
Ballymena
Co. Aiilriin
B T43 6AZ
29 October 2025
Page 6

Fiiel Events
Statement of Financial Activities for the Year Ended 31 January 2025
(Incliiding Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restrieted
funds
Total
2025
Note
liicome and Eiidowments from:
Charitable c1Ctivities
30,676
30,676
Tolal inconie
30,676
30,676
Expenditure on:
Charitable actiiiities
26,019)
(26,019)
Total expenditure
26,019)
26,019)
Nel incoiiie
4,657
4,657
Net movetnent in funds
4,657
4,657
Reconcilsntion uf fiinds
Total tunds brought fvrivard
'Fotal funds carried forward
2.739
1.161
3.900
12
7,396
1,161
Restricted
funds
8,557
Total
2024
Unrestricted
funds
Note
Inconio and Fdndowmenls froin:
Fxpenditure on:
Cliaritable activities
(1,017)
(1,017)
Tota5 ¢xpendiftire
Nel vxpeiidittire
NeL Inov¢meiit in funds
(1,017)
(1,017)
(1,017)
(1.017)
(I,Ol7)
(1,017)
Ree.onLiliation of fuiids
Tota5 funds brouL,ht forward
3.756
1,161
4,917
Total funds carried fonvard
12
2.739
1.161
3,900
All of tlie charity's Activities derive from continuing operations during the above two periods.
Ilotes on pages 9 to 16 fomi an integral part of these financial statements.
Page 7

Fuel Li vents
(Registr.qtioii number: N1071560)
BalanLe Slieet as at 31 January 2025
2025
2024
Notc
Current Assets
Cash at b￿lk and in hand
10
10.579
6,222
CJ'cditOJ'5: Amouiits fAlling due witl)in one year
(2.022)
2,322
Iyet ssetS
8,557
3,900
Funds of I'he chai'ity:
Rcstricted incoine funds
Reslricled fui)ds
1,161
1,161
Unrestrieted income funds
Unrestricted fund5
7,396
2,739
Total funds
12
8,557
For the financial year ending 31 January 2025 the charity was eiititlcd lo exemption from audit under seclioi)
477 of the Companies Act 2006 relatin8 to small coinpanies.
Dircclors, i-esponsibililie5-
The inembers liave not required tlie cliarity to obiain an aiidit of its acwunts for tlie year in question iii
accordance iviili sectioii 476- and
The direGtor5 a¢knowledEe their responsibilities for complying willi Il)e requircmeiits of tlie Acl wi¢li resi)cct
to accountiijg i'ecords and tlie preparation of accounts.
I"liese financial statement5 have been prepared in accordance with tlie special provisions relating to coiiipanics
subject to the sinall companies regime within Part 15 of the Conipanies Act 2006.
Thc financial statements on pages 7 to 16 were approved by the tr115tees, and authoi-ised for issue on 29 October
2025 and signed on their belialf by:
(J.
Mr Paul MGNeilly
Trustee
The note5 011 pages 9 to 16 forn] an integral part of these financial statenients.
Prlge 8

Fuel Events
Notes I'o the Financial Statements for the Year Ended 31 January 2025
I Charity Status
The charity is a private company limited by guarantee. incorporated in Northern Ireland. and consequently does
not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets
of the charity in the event of liquidation.
The address of its registered office is..
91 Shank"bridge Road, Kells Ballymena. Co Antrim. B T42 3DL
These fIn￿CIaL statemeiits were authorised for issue by the trustees on 29 October 2025.
2 Accounting policies
Summary of Significant accounting policies and key accounting estimates
The principal accoLinting policies applied in tlie preparatioii of these financial stalements are set out beloiv.
Tliese policies have been consistently applied to all the years presented, unless otherwise Stated.
Staternent of compliance
The fii)ancial statements have b.een prepared in accordance with Accounting and Reporting by Charities:
St&lemei)t of ReconiinLndDI5 PracliLe appli￿able to ¥hariti¢s preparing. Ilieir a¢counts in accordance with the
Fiiiancial Reporting Standard applicable in tlie TJK and Republic of Ireland (fpKS 102) (effective l January
2019) - (Cliaritie5 SORP (FRS 102)).. thL Charities Act (Northern Ireland) and th¢ Companies A¢t 2006.
The Lharity is it Public Benefit r.ntity as defined by FRS 102.
Basis ol. preparation
kKssets and liabilitiC5 are initially recognised at liistorical cost or transaction value unless otherwise stated in the
relevant accounting policy notès.
The presentationiil Gurrency of the financial ststements is pouiids sterling and aniounts have been rounded to the
ne1￿¢51 £1.
Going concer
Tlie fii)ancial staternenls have been prepared on a going concern basis. The Trustees have assessed a period of
l?. month5 from the dat¢ of approving the financial statements with regard to th¢ appropriateness of the going
concern assiimption in preparing the financial statements. The Trustees believe that the comp11 ny wils continiie
as a going concern and bc able to rcalise ils assets and discharge its liabilties in tlie normal course of business.
Page 9

Fuel Events
Note8 to Ihc fi inancial Statements for the Year Ended 31 January 2025
Judgcmcnls
The pi'eparation oftl)c fiiiancial statements rcquiirs the Triistecs to Inake judgements, e5titnates d i￿s￿lnptItsIj$
that affect the application of accountiiig poliLi¢s aiid ilie reported amouiits of assets and liabilities, inconie ai)d
expenses. The estimates and associated a5SUiiiPtions are based on historical experience and other factors that are
considercd to bc releV￿lt. Actual results may differ from these cslimates.
Income And endowments
All ii)coiiie is recognised once there is a legal or constructive obligatioi) to that incoine aftcr any p¢rfonndCC
conditions have been met, thc amount can be me&8ured reliably and it is prob(Ible that inconie Nvill bc i'eLeived.
All income is allocaled to the applicable iiicome headiiig that aggregate siinilar incoiiie to that catcgory.
Doiiations alid legacies
Donalions are recognised when tlie charity has been notified in writing of both the amount and settlenieiit diile.
In the event that a donation is siibject to conditions tliat require a level of perforniance by thc charity beforL the
harity is eiititled to the funds, the ineome is deferred and not recognised until either those conditions are fully
met, or the fulfilment of tliose conditions is wholly within the Lontrol of the charity and it is probable tliat thcse
conditiorns will be fulfilled in the reporting period
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to tliat cxpenditui'e, it is probable
settlemeiit is requircd and Ilie anioiint can be measiircd reliubly. All cosls are allocatcd io ihe applicable
expenditui'e lieading tl)at aggregate similar costs to that category. Where costs caniiot be direcily atti'ibuted lo
particular headings they have been allocated on a basis consistent will) tlie iise of i'csourccs, with ceiiti'al sta
costs allocated on the basis of tiine spent. and depreciation cliar¢yes allocated on thc portioii of Ilie asset's use.
Other support cost5 are alloeatcd based 011 tlie spread of stsff costs.
Cliarilable activilies
Charitabl¢ expeiiditure coinprises those costs incurred by thc charity in the delivery of its aclivities and 5ervicc5
for its beneficiaries. It includes both ¢05ts that can be allocated directly to such activities aiid 11i0sC Costs of an
indiirct nalure necessary to support tliem.
Governance costs
These include the costs attributable to the charity's compliance with consti￿tIOnal and slalutoiy requirements.
including audit. strategic inanagement and trustecs mectiiigs and reimbursed expens¢s.
Taxation
The charity is considered to pass tlie tests set out iii Paragraph I Sclieduse 6 of the Fii)ance Act 2010 ai)d
tlierefore it Ineets the definition of a charitable conipany for UK corporation tax purposc5. Accordingly, the
harity is potentially exempt fi'om taxation in respect of income or capital gains received within categories
overed by Chapter 3 Part I l of the Corporation Tax Act 2010 or Scction 256 of the Taxation of Cliargeabl¢
Gaiiis Act 1992, to th¢ extent that such incom¢ or gains are appli¢d exclusively to charitable purposes.
Tangible fixed Assets
Tangible fixed as5et5 (individually costing £100 or more) are initially recorded at cost and subsequently
measured at cost, less accumulated depreciation and aiiy impairnient losses.
Page 10

Fuel Events
Notes to the Financial Statements for the Year Ended 31 January 2025
Depreciation and 2mortis&tion
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated
residual value. over their expected useful economic life as follows:
Asset class
Fumiture & Equipmenl
Depreciation method and rate
200/0 Straight line basis
Fuiid structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of
the objeLtives of the charity.
Restricted incoine funds are tliose donated for use in a particular area or for specific purposes. the use of iyhich
is restricted to that area cr purpose.
FinaiiciAI instrllnients
Classificftlion
Financial assets 2nd financial liabilities are recognised when the charity becomes a party to the contractual
provisions of th¢ instrument.
Fiiiancial liabilities and cquily instruments are classified according to the substancc of the contractual
a￿angeMentS entered into. An equity instruinent is any contract that evidences a residual interest in the dssets of
the c113rity after deducting all of its liabilities.
Re.eognilion aiid meusureinent
Basic financial assets
All basic financial assets and liabilities are initially measured 14 t transactioii price (including transaction costs)
nd subsequently carried ilt lmiortised costs Using the effective interes¢ metliod.
Inipairmenl
For financial assets carried at amortised cost, the amount OF impaimient is tlic differenc¢ between thc asset'5
arrying aniount and the present value of estimated future cashflows, discounted at the financial asset's original
effective interest rate. For financial assets carried at Cost less impairment. the impaimient loss is the difference
between the asset's carrying amount and the estimate of the amount that would be re¢eived for the asset if it
w¢r¢ to be sold at thc ir.porting date.
Wliere indicators exist foi- 1¢ de¢rease in impairnient loss, and the de¢re&8¢ can be relrflted objectively to an event
occuring uftcr IhL iinpr?irnienl" was recognised, the prior impaimient loss is tested to detennine reversal. An
inip2irmenl loss is revcr5cd on an individual financial asset to the extent that the reiii5ed recoverable value does
not lead to a revised Lart)'iiig amount higher tlian the carrying value had no impainnent l)eeii recognised.
Pa8e 11

uel li vents
Notes to thc Financial Statenients for the Year Lndcd 31 January 2025
3 liicome (roni cliai'itlble Activitics
Uiireslricted
Totiil
2025
General
Donations aiid sponsor511ip
Eveiits
1,645
29,031
30,676
29,031
30,61C)
4 Ei xpenditui'e on chllrit8ble Activities
Unrestricted
fiinds
General
2025
Event Losts
Doiiations
D211k charges
Sundry expenses
Goveniance costs
22,041
2,050
607
181
1,140
22,041
2.0.50
607
1,140
26,019
26,019
Unrestrictcd
funds
Gcneral
Total
2024
Bank charge5
Governance costs
15
1,002
15
1,002
1,017
l.017
£26,019 (2024 - £1,017) of the above expenditure was attributable to unrestricted funds and £Nil (2024 - £Nil)
to restricted fuiids.
Page 12

Fuel Events
Notes to the Financial Statements for the Year Ended 31 January 2025
S Analysis of governance gnd siipport eosts
GoYernAnce cost5
Unrestricted
funds
General
Total
funds
Independent examinei. fees
Examination of the financial statements
1.140
1,140
Total for 2025
1,140
1,140
Total for 2024
1.002
1,002
6 Trustees remunerAtion and expenses
No tivstees. nor aiiy pcr.8ons connected with them, have received any remuneration from the charity during the
year.
7 Independent examinei s remuneration
2024
Examination ofihe financial statements
1,140
1,002
8 Taxation
I"he ¥harity is a reryi5t¢red charity and is thercfor¢ exempt from taxation.
Page 13

Fuel vcnts
Notes to thL. Financial Statciiiellts for the Yeai. Ended 31 JanuAiy 20?5
9 TllnEible fixed assets
Furniture Rnd
cquipnient
TotAI
Cost
At l February 2024
13,842
13,842
Al 31 Jaiiuary 2025
13,842
Depreci1< tion
At l Febiwary 2024
13,842
At 31 January 2025
13.842
13,1542
Net book VAlue
At 31 January 2025
At 31 Junuary 2024
10 Cnsh and cash equiv#lents
2025
2024
Ca%li at baiik
10,579
6,222
11 Ci'editors: amouiits falling due Ivitliin onc year
2024
Trustees current accounts
Accruals
1.440
882
2,022
2,022
2,322
Page 14

Fuel Events
Notes to the Financial Statements for the Year Ended 31 January 2025
12 Fund5
Balance at I
February 2024
Incoming
resource5
Resources
expended
BalAnce at 31
January 2025
Unrestricted funds
General
2.739
30,676
(26,019)
7.396
Restricted funds
1.161
1.161
Total funds
3,900
8.557
Unrestricted funds
Balance at I
February 2023
Resourees
expended
Balance at 31
JanuAry 2024
Unrestricted funds
Genei-al
3,756
(1,017)
2.739
Restric.ted funds
1,161
1,161
'rot#l funds
4,917
(1.017)
3.900
The specific purposes for whicli the funds are to be applied are as follows:
Restricted Fund The resti-icted fund includes the balance of donation5 received aiid related gift aid for a
Chriilmas Toy Appeal ran by the Charity.
Page 15

Fuel Eveiits
Notes to tlie Financial Stal'emeiits for the Ycar Ei ndcd 31 Jaiiuary 2025
13 Anmlysis of net as.$ets between fknnds
Uiirestrielcd
funds
General
I'ot41 funds #t
31 ,l#nuAI')'
2025
Restricted
funds
Cu￿e1)I assets
CurrLnt liabililies
9,418
2,022)
1,161
10,579
Total nct a.%sets
7,396
1,161
8,557
Uni'estricted
fuilds
General
7.0181 fiinds llt
31 Janu.4ry
2024
Restricted
funds
Current assLts
Current liabilitie5
5,061
2,322)
1.161
6,222
(2,322)
3.900
Total net assets
2,739
1,161
14 Rel.4ted pRrty traiisACtir>ns
Duriiig thc year ihc charity made ilie followiiig relatcd party transactions:
Ilqi. Paul McNcilly
(TrusteL)
PtLyiiiClits of cxryeiiditure on belialf of Ilie Charity iii Ihe currenl and i)rior )'ears. Ilt Inc balanc.e shec,, dale Ihe
aimount duc toifroin to Mr Paul McNeilly was £Nil (2024 - £1,440).
Yii)pee FJvciIts Limited
(A conipaiiy ivliere P McNLilly, Trustce of Fuel Evciits, is a director arid shareholder)
Donation of ¢1,600 recLived (2024.. £3,500). At tlie balance shect date ihe amouiit due tolfrom Yippee Evenls
Liinitcd was £Wil (2024 - £Nil).
Page 16