CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MAY 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donab'ons and legacies
Charitable activities
62,641
12,028
929
62,641
12,028
929
76.069
12,029
10
Other income
Total income
75,598
75,598
88, 108
Expenditure on:
Charitable activities
87.148
87.148
77,508
Total expenditure
87,148
87,148
77,508
Net movement in funds
(11,550)
(11,550)
10.600
Reconciliation of funds:
Total funds brought forward
Net movement in funds
70.218
111.550)
70,218
(11.550)
59,618
70,600
Total funds carried forward
58,668
58,668
70,218
The Statement of financial activities indudes all gains and losses recognised in the year.
The notes on pages 11 to 20 form part of these financial ststements.
Page 8

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: N1041272
BALANCE SHEET
AS AT 31 MAY 2023
2023
2022
Note
Fixed assets
Tangible assets
433
644
433
644
Current assets
Debtors
12
1.887
57.877
3,670
67,683
Cash at bank and in hand
59,764
71,353
Creditors.. amounts falling due within one
year
13
(1,529)
(1, 779)
Net current assets
58,235
69,574
Total assets less current liabilities
58.668
70.218
Net assets excluding pension asset
58,668
70.218
Total net assets
58,668
70,218
Charity funds
Restricted funds
15
Unrestricted funds
15
58,668
70,218
Total funds
58,668
70,218
The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees a¢knO￿edge their responsibilities for complying ¥Mth the requirements of the Act with respect lo
accounting records and preparats'on of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
the small companies regime.
The financial ststements were approved and authorised for issue by the Trustees on 04 March 2024 and signed
on their behalf by..
Dr Graeme Michael Crawford
Chair of Trustees
Page 9

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: N1041272
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2023
The notes on pages 11 to 20 fonn part of these financial statements.
Page 10

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
General information
Christian Guidelines Limrted is a private company limited by guarantee and is incorporated and registered
in Northern Ireland under company registration number N1041272. It is also a charity registered by the
Charity Commission Nl under charity registration number NIC103255.
The charitable company's registered office is stluated at 66 Newto%￿ardS Road, Bangor, BT20 4DR.
The principal activity of the organisation is to provide counselling services throughout Northem Ireland.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 102)
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) (effective 1 January 2015), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
2.2 Going concem
The financial statements are prepared on the going concem basis.
2.3 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the
income wll be received and the amount of income re￿1vable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Other income is recognised in the period in which it is receivable and to the extent the goods have
been provided or on completion of the service.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third paty, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity- Direct costs attributable to a single activity are allocated directly
to that activity- Shared costs which contribute to more than one activty and support costs which are
not attributable to a single activty are apportioned between those activtties on a basis consistent wth
the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable aclivities is incurred on directy undertaking the activities which further the
Charity's objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page11

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies (continued)
2.5 Interest receivable
Interest on funds held on deposit is included ￿en receivable and the amount can be measured
reliably by the Charity,. this is nomially upon notification of the interest paid or payable by the
institution wth whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitslised and recognised ￿en future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tsngible
fixed assets are measured at cost less accumulated depreciats'on and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurement of GOSL
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis..
Computer equipment
20% straight line
2.7 Debtor5
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any Irade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and shorl-tem highly liquid investments wth a short maturity
of three months or less from the date of acquisition or opening of the deposil or similar account.
2.9 Liabilities and provisions
Liabilities are recognised ￿en there is an obligation at the Balance sheet dale as a resull of a past
event, it is probable that a transfer of economic benefrt bMII be required in settlement. and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it wll pay to settle the debt or the
amount it has received as advanced payThents for the goods or services it must provide.
2.10 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initialty recognised at transaction value and subsequently
measured at their settlement value V￿th the exception of bank loans which are subsequently
measured at amortised cost using the effective interest method.
2.11 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the
amounts payable by the Charity to the fund in resped of the year.
Page 12

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Accounting policies (continued)
2.12 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charty and which have not been designated for olher
purposes.
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Donations
56,447
6,194
56,447
6,194
Gift aid reclaimed
Total 2023
62,641
62.641
Unrestricted
funds
2022
Total
funds
2022
Donations
Gift aid reclaimed
69,270
6, 799
69,270
6, 799
Total 2022
76, 069
76,069
Page 13

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Income from charitable activities
Unrestricted
funds
2023
Total
funds
2023
Income from courses & presentsts.ons
12,028
12,028
Unrestricted
funds
2022
lotal
funds
2Q22
Income from courses & presentations
12,029
12,029
Other incoming resources
Unrestricted
funds
2023
Total
funds
2023
Bank interest
302
302
other income
627
627
Total 2023
929
929
Unrestrioled
funds
2022
Total
funds
2022
Bank interest
10
10
Page 14

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2023
Total
2023
Counselling
Training
79,010
8,138
79,010
8,138
Total 2023
87,148
87,148
Unrestricled
funds
2022
Total
2022
Counselling
Training
69,249
8, 259
69,249
8,259
Total 2022
77, 508
77,508
Analysis of expenditure by activities
Support
costs
Totsl
funds
2023
2023
Counselling
Training
79,010
8.138
79,010
8.138
Total 2023
87,148
87,148
Page 15

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
Analysis of expenditure by activitie5 (continued)
Support
costs
2022
Total
funds
2022
Counselling
Training
69,249
8, 259
69,249
8,259
Total 2022
77, 508
77,508
Independent examiners remunoration
2023
2022
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
1,080
1,026
Stsff costs
2023
2022
Wages and salaries
Contribution to defined contribution pension schemes
65.244
206
58,878
65.450
58.878
The average number of persons employed by the Charity during the year was as follows..
2023
2022
No employee received remuneration amounting to more than £60.000 in either year.
10. Trustees, remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2022 - £NILJ.
During the year ended 31 May 2023, no Trustee expenses have been incU￿ed (2022- £NIL).
Page 16

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
11. Tangible fixed assets
Computer
equipment
Cost or valuation
At 1 June 2022
1,057
At 31 May 2023
1.057
Depreciation
At 1 June 2022
413
Charge for the year
At 31 May 2023
624
Net book value
At 31 May 2023
433
At 31 May 2022
644
12.
Debtors
2023
2022
Due within one year
Other debtors
1,887
3,670
1,887
3,670
13.
Creditors: Amounts falling due within one year
2023
2022
other laxation and social security
Accruals and deferred income
449
753
1,080
1,026
1,529
I, T79
Page 17

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
14.
Financial instruments
2023
2022
Financial assets
Financial assets measured at fair value through income and expenditure
57.877
67.683
Financial assets measured at fair value through income and expenditure comprise cash & cash
equivalents.
15. Statement of funds
Statement of funds - current year
Balance at 1
June 2022
Balance at
Income Expenditure 31 May 2023
Unrestricted funds
General Funds
70,218
75,598
(87.148)
58,668
Statement of funds - prior year
Balance at
1 June 2021
Balance at
Income Expenditure 31 May 2022
Unrestricted funds
General Funds
59,618
88,108
(17, 508)
70,218
16.
Summary offunds
Summary of funds - current year
Balance at 1
June 2022
Balance at
Income Expenditure 31 May 2023
General funds
70.218
75,598
(87,148)
58.668
Page 18

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
16. Summary of funds (continued
Summary of funds- prior year
Balance at
1 June 2021
Balance at
Income Expenditure 31 May 2022
General funds
59,618
88,108
(77, 508)
70,218
17. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
433
433
59,764
{1,529)
59,764
(1.5291
Creditors due wthin one year
Total
58,668
58,668
Analysis of net assets between funds - prior year
Unrestricled
funds
2022
lolal
funds
2022
Tangible fixed assets
Current assets
644
644
71,353
(1. 779)
71,353
(1, 779)
Creditors due wthin one year
Total
70,218
70,218
18.
Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the group in an independently administered fund. The pension cost charge
represents contributions payable by the company to the fund and amounted to £206 {2022= £Nil). At the
balance sheet date £119 (2022.. £Nil) was payable to the fund, which is included within creditors.
Page 19

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2023
19. Related party transactions
There were no related party transactions in the year.
20. Controlling party
The ults'mate controlling party is the Board of Trustees.
Page 20