ACCOUNTS • TAX • VAT • PAYROLL
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DUNMURRY DUNMURRY CHRISTIAN[CHRISTIAN] TRUST[TRUST] KINGSWAY KINGSWAY CHURCH CHURCH
27 27 RIVERSIDE[RIVERSIDE] DUNMURRY DUNMURRY BELFAST BELFAST BT17 BT17 9DJ[9DJ]
ACCOUNTS ACCOUNTS FOR FOR THE PERIOD THE[PERIOD] ENDED ENDED 31st[31st] MARCH MARCH 2025 2025
JAB JAB Accountancy[Accountancy] 103 103 Cregagh[Cregagh] Road[Road] Belfast Belfast BT6 BT6 8PY 8PY
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST
ANNUAL ANNUAL REPORT REPORT AND[AND] ACCOUNTS ACCOUNTS FOR FOR THE THE PERIOD[PERIOD] ENDED ENDED 31st 31st MARCH MARCH 2025[2025]
| CONTENTS CONTENTS |
PAGE PAGE |
|---|---|
| TRUST INFORMATION TRUST INFORMATION |
1 |
| ACCOUNTANTS REPORT ACCOUNTANTS REPORT |
2 2 |
| INCOME & EXPENDITURE STATEMENT INCOME & EXPENDITURE STATEMENT |
3 3 |
| BALANCE SHEET BALANCE SHEET |
4 4 |
| NOTES TO THE ACCOUNTS NOTESTOTHEACCOUNTS |
5-6 5-6 |
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST TRUST TRUST INFORMATION INFORMATION
| TRUSTEES TRUSTEES |
Mr. S. Edwards Mr. S. Edwards |
resigned September 2024 resigned September 2024 |
|---|---|---|
| Prof. K. Brown Prof. K. Brown |
resigned November 2024 resigned November 2024 |
|
| Miss T. Beal Miss T. Beal |
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| Mr. R. Mortimer Mr. R. Mortimer |
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| Mrs. H. Rodgers Mrs. H. Rodgers |
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| Miss M. Stewart Miss M. Stewart |
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| Mr. A. Mearns Mr. A. Mearns |
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| Mr.S. Chandrakumar Mr.S. Chandrakumar |
||
| Mrs. R. Polley Mrs. R. Polley |
||
| Mr. A. Rohmann Mr. A. Rohmann |
resigned March 2025 resigned March 2025 |
|
| ACCOUNTANTS ACCOUNTANTS |
JAB Accountancy JAB Accountancy |
|
| 103 Cregagh Road 103 Cregagh Road |
||
| Belfast Belfast |
||
| BT6 8PY BT6 8PY |
||
| BANKERS BANKERS |
Ulster Bank Ulster Bank |
|
| 202 - 206 York Street 202 - 206 York Street |
||
| Belfast Belfast |
||
| BT15 1HY BT151HY |
Page Page 1[1]
INDEPENDENT INDEPENDENT EXAMINER'S EXAMINER'S REPORT[REPORT] TO TO THE THE MEMBERS MEMBERS
OF OF
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST
| I report report on on the the accounts accounts of of the the Trust Trust for for the the year year ended ended 31st 31st March March 2025, 2025, which which are are set set out out on on pages pages 3[3] to[to] 6.[6.]
Respective Respective Responsibilities[Responsibilities] of[of] charity charity trustees[trustees] and and examiner examiner
As As the[the] charity's charity's trustess[trustess] you you are are responsible responsible for for the[the] preparation preparation of[of] the[the] accounts accounts in[in] accordance accordance with with the the Charities Charities Act Act (Northern (Northern Ireland) Ireland) 2008. 2008.
It It is is my my responsibility responsibility to: to: - - examine examine the the accounts accounts under under section section 65 65 of of the the Charities Charities Act Act
-
- follow follow the the procedures procedures laid laid down down in in the the general general Directions Directions given given by by the the Commission Commission under under section section[65] 65 (9)(b)[(9)(b)] of[of] the[the] Charities Charities Act Act
-
-
- state state whether whether particular particular matters matters have have come come to to my my attention attention
-
Basis Basis of[of] independent independent examiner's examiner's report[report]
| I have have examined examined your your charity charity accounts accounts as as required required under under section section 65 65 of of the the Charities Charities Act Act and and my my examination examination was was carried[carried] out[out] in[in] accordance accordance with[with] the[the] general general Directions Directions given given by[by] the[the] Charity Charity Commission Commission for[for] Northern[Northern] Ireland[Ireland] under[under] section[section] 65[65] (9)(b)[(9)(b)][of] of the[the] Charities[Charities] Act. Act.
My My examination examination included included a a review review of[of] the[the] accounting accounting records records kept kept by by the[the] charity[charity] and and a a comparison comparison of of the the accounts accounts presented presented with with those those records. records. It It also also included included consideration consideration of of any any unusual unusual items items or or disclosures disclosures[in] in the[the] accounts, accounts, and and seeking seeking explanations explanations from from you you as as charity[charity] trustees trustees
concerning concerning any any such such matters. matters.
My My role role[is] is to[to] state[state] whether whether any any material[material] matters matters have have come come to[to] my my attention[attention] giving[giving] me me cause cause to[to] believe: believe:
- 1 1. . That That accounting accounting records records were were not not kept kept in in accordance accordance with with section section 63 63 of of the the Charities Charities Act Act 2. 2. That That the the accounts accounts do do not not accord accord with with those those accounting accounting records records 3. 3. That That the the accounts accounts do do not not comply comply with with the the accouting accouting requirements requirements of of the the Charities Charities Act Act 4. 4. That That there there is is further further information information needed needed for for a a proper proper understanding understanding of of the the account account to[to] be be reached reached
Independent Independent examiner's examiner's statement statement
I | have have completed completed my my examination examination and and have have no no concerns concerns in in respect respect of of matters matters (1) (1) to to (4) (4) listed listed above above and, and, in[in] connection connection[with] with following[following] the[the] Directions Directions of[of] the[the] Charity Charity Commission Commission for for Northern Northern Ireland, Ireland, |[I] have have found found no no matters matters that[that] require require drawing drawing to to your your attention. attention. SIGNED: DATE: PA DATE: 24s} ombel: SIGNED:ol Andrew Bas ett halen Sectombas ot S$ Andrew Basfett | Professional Professional Qualification Qualification or or body:[body:] Associate Associate of[of] the[the] Chartered Chartered Institute Institute of of Management Management Accountants Accountants
TaxAssist TaxAssist Accountants Accountants
103 103 Cregagh Cregagh Road Road BELFAST BELFAST
BT6 BT6 8PY 8PY
Page Page 2[2]
DUNMURRY DUNMURRY CHRISTIAN[CHRISTIAN] TRUST TRUST
INCOME INCOME & & EXPENDITURE EXPENDITURE STATEMENT STATEMENT FOR FOR THE THE PERIOD[PERIOD] ENDED ENDED 31st 31st MARCH MARCH 2025 2025
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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|2025|2024|
|£|£|
|RECEIPTS|RECEIPTS|
|Offerings|Offerings|49,706|49,706|56,417|56,417|
|Gift|Gift|Aid|[Aid]|59,267|59,267|44,191|44,191|
|Room|Room|Hire|[Hire]|892|892|863|863|
|Dedicated|Dedicated|Gifts|Gifts|/|[/]|Gifts|Gifts|22,000|22,000|20,000|20,000|
|Interest|Interest|Receivable|Receivable|3,746|3,746|1,649|1|,649|
|135,611|135,611|123,120|123,120|
|EXPENDITURE|EXPENDITURE|
|Mission|Mission|Support|Support|19,327|19,327|13,143|13,143|
|-|
|Mission|Mission|Support|Support|-|Malawi|Malawi|15,275|15,275|2,489|2,489|
|Mission|Mission|Support|Support|-|-|Mvula|Mvula|Mvula|Mvula|22,025|22,025|24,504|24,504|
|Mission|Mission|Support|Support|-|-|Open|Open|Door|Door|420|420|450|450|
|Salaries|Salaries|37,116|37,116|36,373|36,373|
|Travel|Travel|Expenses|Expenses|2,835|2,835|2,598|2,598|
|Light|Light|&|&|Heat|Heat|2,916|2,916|2,863|2,863|
|Insurance|Insurance|2,524|2,524|2,326|2,326|
|Repairs|Repairs|and|and|Maintenance|Maintenance|1,524|1|,524|8,623|8,623|
|Professional|Professional|Fees|Fees|-|-|Consultancy|Consultancy|68|68|2,000|2,000|
|Accountancy|Accountancy|780|780|750|750|
|Copyright|Copyright|Licence|Licence|628|628|607|607|
|Internet|Internet|Costs|Costs|632|632|517|517|
|Website|Website|Costs|[Costs]|596|596|-|
|Teen|Teen|Ministry|[Ministry]|2,350|2,350|2,150|2,150|
|Sundry|Sundry|Expenses|Expenses|170|170|159|159|
|Water|Water|Rates|[Rates]|259|259|283|283|
|Bank|Bank|Charges|Charges|236|236|182|182|
|Cleaning|Cleaning|166|166|412|412|
|Property|Property|Refurbishment|Refurbishment|-|13,682|13,682|
|Sunday|Sunday|School|[School]|935|935|1,097|1,097|
|Speakers|Speakers|Fees|Fees|200|200|50|50|
|110,982|110,982|115,258|115,258|
|NET|NET|SURPLUS|SURPLUS|24,629|24,629|7,862|7,862|
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Page Page 3[3]
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST
BALANCE BALANCE SHEET SHEET AS AS AT AT 31st 31st March March 2025 2025
| Notes Notes |
2025 2025 |
2024 2024 |
|
|---|---|---|---|
| £ | 5 | ||
| FIXED ASSETS FIXED ASSETS |
|||
| Tangible Assets Tangible Assets |
2 2 |
422,876 422,876 |
422,876 422,876 |
| CURRENT ASSETS CURRENTASSETS |
|||
| Debtors Debtors |
3 3 |
8,682 8,682 |
8,561 8,561 |
| Bank and Cash Balance Bank and Cash Balance |
162,027 162,027 |
138,317 138,317 |
|
| 170,709 170,709 |
146,878 146,878 |
||
| TOTALASSETS TOTAL ASSETS |
593,585 593,585 |
569,754 569,754 |
|
| CURRENT LIABILITIES CURRENT LIABILITIES |
|||
| Accruals Accruals |
1,129 1,129 |
1 ,927 1,927 |
|
| 1,129 1,129 |
1 ,927 1,927 |
||
| TOTALASSETS LESS CURRENT LIABILITIES TOTALASSETS LESS CURRENT LIABILITIES |
592,456 592,456 |
567,827 567,827 |
|
| CAPITAL ACCOUNT CAPITALACCOUNT |
|||
| Opening Balance as at 1st April 2023 Opening Balance as at 1st April 2023 |
567,827 567,827 |
559,965 559,965 |
|
| Surplus for the year Surplus for the year |
24,629 24,629 |
7,862 7,862 |
|
| Closing Balance as at 31st March 2024 ClosingBalanceasat31stMarch2024 |
592,456 592,456 |
567,827 567,827 |
Approved Approved by by the[the] Board: Board: These These financial financial statements statements were were approved approved by by the[the] members members of[of] the[the] committee committee on on the[the] 2" Sep 2025 DATE DATE — and and are are signed signed on on their their behalf behalf by: by:
On On behalf behalf of of Dunmurry Dunmurry Christian Christian Trust Trust
Page Page 4[4]
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST
NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS FOR FOR THE THE PERIOD[PERIOD] ENDED ENDED 31st[31st] MARCH[MARCH] 2025[2025]
ACCOUNTING ACCOUNTING POLICIES[POLICIES]
1.1 1.1 ACCOUNTING ACCOUNTING CONVENTION CONVENTION
The The accounts accounts are are prepared prepared under under the[the] historical historical cost cost convention[convention] modified[modified] when[when] necessary necessary[to] to include[include] the[the] revaluation[revaluation] of[of] certain[certain] fixed[fixed] assets[assets]
1.2 1.2 TANGIBLE TANGIBLE FIXED FIXED ASSETS ASSETS AND AND DEPRECIATION DEPRECIATION
Depreciation Depreciation is[is] calculated calculated[to] to write[write] off off the[the] net[net] cost cost of[of] fixed[fixed] assets[assets] over over their[their] estimated estimated useful[useful] lives lives at at the the following following rates: rates:
Fixtures Fixtures and and Fittings Fittings * 25% 25% Straight[Straight] Line Line
TANGIBLE TANGIBLE ASSETS ASSETS
| Land & Land & |
|||
|---|---|---|---|
| Buildings Buildings |
|||
| Freehold Freehold |
Equipment Equipment |
Total Total |
|
| COST COST |
|||
| As at 1st April 2024 As at ist April 2024 |
422,876 422,876 |
29,214 29,214 |
452,090 452,090 |
| Disposals Disposals |
- | - | - |
| Additions Additions |
- | - | - |
| As at 31st March 2025 As at 31st March 2025 |
422,876 422,876 |
29,214 29,214 |
452,090 452,090 |
| DEPRECIATION DEPRECIATION |
|||
| As at 1st April 2024 As at 1st April 2024 |
- | 29,214 29,214 |
29,214 29,214 |
| Eliminated on Disposal Eliminated on Disposal |
- | - | - |
| Charge for the Year Charge for the Year |
- | - | - |
| As at 31st March 2025 As at 31st March 2025 |
- | 29,214 29,214 |
29,214 29,214 |
| NET BOOK VALUE NET BOOK VALUE |
|||
| As at 31st March 2025 As at 31st March 2025 |
422,876 422,876 |
- | 422,876 422,876 |
| As at 31st March 2024 Asat31stMarch2024 |
422,876 422,876 |
- | 422,876 422,876 |
Page Page 5[5]
DUNMURRY DUNMURRY CHRISTIAN CHRISTIAN TRUST TRUST
NOTES NOTES TO TO THE THE ACCOUNTS ACCOUNTS FOR FOR THE THE PERIOD PERIOD ENDED ENDED 31st 31st MARCH MARCH 2025 2025
| 2024 2024 |
2023 2023 |
||
|---|---|---|---|
| 3 3 |
DEBTORS DEBTORS |
£ | £ |
| Gift Aid Receivable Gift Aid Receivable |
6,500 6,500 |
6,473 6,473 |
|
| Other Debtors Other Debtors |
2,182 2,182 |
2,088 2,088 |
|
| 8,682 8,682 |
8,561 8,561 |