Registered number: N1041272
Charity number: NIC103255
CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
10-19

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2024
Trustees
Robin John Mccormick (appointed 22 January 2024)
Hugh Campbell Tweedle {resigned 22 January 2024)
Dr Graeme Michael Crawford
Company registered
number
N1041272
Charity registered
number
NIC103255
Registered office
2nd Floor Lamont Building
10 West Street
Newtownards
Co. Down
BT23 4EN
Company secretary
lan Stewart
Accountants
UHY Hacker Young Fitch
Chartered Accountants
Suite 2.06 Custom House
Custom House Square
Belfast
Antrim
BT1 3ET
Bankers
Ulster Bank Limited
11-16 Donegall Square East
Belfast
Antrim
BT15UB
Page 1

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
The Trustees present their annual report together with the financial statements of the Charity for Ihe 1 June
2023 to 31 May 2024. The Annual report serves the purposes of both a Trustees, report and a directors, report
under company law. The Trustees confimi that the Annual report and financial statements of the charitable
company comply wth the current statutory requirements, the requirements of the charitsble company's
governing document and the provisions of trte Statement of Recommended Practice (SORP) applicable to
charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required
of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report)
Regulations 2013 has been omitted.
Structure, govemance and management
a. Constitution
Christian Guidelines Limited is registered as a charitable company limited by guarantee and was set up by a
Memorandum of Association on 3rd August 2001 under company registration number N1041272.
The company is now registered as a charity with the Charity Commission Nl under charity number NIC103255.
The company has been formally admitted as a charty HMRC for income tax purposes. The statutory relief s
under Section 505 of the Income and Corporation Taxes Act 1988 are admissible on income, subject to
compliance with the terms of Section 505 of the Act.
The followng Trustees Se￿ed during the year:
Dr Graeme Michael Crawford
Mr Hugh Campbell Tweedle (resigned 22 January 2024)
Mr Robin John Mccormick {appointed 22 January 2024)
Each of the Board members set out below has held office during the period from 1 June 2023 to the date of this
report unless othe￿ise stated..
Hugh Campbell Tweedle (resigned 22 January 2024)
Loma Dalzell
Graeme Thomson
Jane Gray
Graeme CrawFord {Trustee)
Robin Mccormick {Trustee)
lan Stewart (Company Secretsry)
b. Methods of appointment or election of Trustees
Due to the nature of the charity's work, the Board seeks to ensure that the needs of its clients are appropriately
reflected through the diversity of the Board. The Board will contain no more than ￿e1ve members. Therefore. on
an ad hoc basis, the members discuss the appointment of potential new members for appointment to the Board.
Suitable individuals are approached and if they are wlling to serve. their nominations are put forward for
approval. There is no maximum term of office.
While most of the board are already familiar with the work of the tharity, they attend team functions and receive
regular updates from the senior management team. Each Board member has been made aware of their
obligations and has been shown the main documents which set out the operational framework for the charity
including the Memorandum and Articles. They are kept up to date on the current financial position. Future plans
and objectives are discussed during the board meetings.
Page 2

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Structure, govemance and management {continued)
. Organisational structure and decisionwmaking policies
The Board is comprised of members from a variety of professional backgrounds who meet quarterly and are
responsible for the strategic direction and policy of the charity. The management of the charity and provision of
services on a day to day basis is carried out by the Senior Management Team. The team of Counselling
Supervisors are responsible for the individual Supe￿iS1on of the volunteers and ensure that the latter continue to
develop their skills and working practices.
d. Financial risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the
operations and finances of the Charity. and are satisfied that systems and procedures are in place to mitigate
exposure to the major risks.
Procedures are also in place to ensure compliance wth Health & Safety of Staff, volunteers, Clients and visitors
to the counselling centre. These procedures are reviewed on a regular basis to ensure that they continue to meet
the needs of the charity.
Plans for fvture periods
The charity continues to focus on Counselling and providing Marriage Preparation Courses.
The charity wll continue to work to provide a set of quality professional standards of service to those who
engage wth our organisation and wll seek to implement best practice across its range of services in line wth
national stsndards. At present a number of our counsellors are involved in further training i.e. Supervision of
Counsellors.
Objectives and activities
Page 3

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Objectives and activities (continued)
a. Policies and objectives
Purpose and Aims
For the relief of psychological distress and for the promotion of spiritual, emotional and relational well-being
through the provision of therapeutic counselling services and supportive help, workshops and training courses to
those people who are in need thereof, including those who would not otherwise be able to access such services
through lack of means.
ii. The provision of training in relation to marriage and families supported by Christian churches for the public
benefit with a view to enriching family life.
Measures taken to ensure Christian Guidelines achieves its aims
The charity has agreed to review its aims, objectives and activities on an annual basis and consider what has
been achieved during the previous 12 months. The success and benefits of its services to both individuals and
groups of people are reviewed to ensure that all it does remain focused on tts Stated purposes. The Charity
Commission provides general guidance on public benefit and this has been incorporated in Christian Guidelines.
planning of future services. In particular, the Board has considered how planned activities wll contribute to the
aims and objectives set.
The focus of its work during the year has continued to be the provision of counselling and marriage preparation.
Some clients have grown in their own self esteem and developed in their spiritual discipleship journey. The
harity has also sought to work in partnership wth other agencies to secure the wdest range of appropriate
services that best matches the needs of those vtho seek to use our servI￿s.
How Christian Guidelines. activities deliver public benefit
The main services and those Christian Guidelines seeks to help are described below. All services offered and all
activities carried out wll be in accordance wth the Christian Scriptures as acknowledged by the Reformed and
Evangelical Church.
Counselling Services
The charity is keen to help as many people as it can through its counselling services and during the last year has
seen a marked increase in the number of people accessing this provision. It has responded to those demands in
an appropriate manner vrith the highly professional team.
Those who have received help from its provision have indicated how much they have benefited from the
counselling received. Indeed. it needs to be recognised that the impact of this Y￿rk goes far beyond those we
directly help and often enables reduction of distress suffered by their families and friends thus providing a more
positive contribution into the wder society as a vthole.
An increasing number of people wth leadership roles wthin churches are making use of our services. The
assistance afforded to these leaders has an impact beyond the individual and their family, it can extend into the
particular church or fellowship group. The chanty recognises the demand for support, counsel, advice and
pastoral care will increase due to the current soci(Feconomic uncertainty and wll respond to those in need in an
appropriate manner V¥4thin our limited resources.
The mainstsy of the counselling sep4ice remains the many volunteers who provide the majority of the counselling
sessions. In the year under review approximately 4.500 volunteer hours were donated to the provision of this
service. The Board wsh to record their continued gratitude to this dedicated and committed group of volunteers,
thout whom Christian Guidelines could not begin to respond to the many requests for help it receives on a daily
basis.
Page 4

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Objectives and activities (continued)
Training Services
Christian Guidelines continues to provide Marriage Preparation Classes for those couples planning to marry or re
marry. The course seeks to help each person to improve their own interpersonal skills in a number of different
areas including communicats'on skills. conflict resolution, sexual health, relationship awareness, financial
management, famity living, thereby providing practical insights for their marriage relationship.
The course has enabled many to begin their new interpersonal relationship with added confidence, security and
a willingness to address issues when they arise within their relationships. This empowerment has meant that
they wll seek help sooner rather than later through counselling vthen difficulties arise.
Christian Guidelines is aware that this combined proactive and reactive intervention model has resulted in a
number of marriages not dissolving but rather developing into strong relationships. It is confident that these
interventions will have resulted in reducing the burden on general public expenditure required to provide extra
benefits and support services to those experiencing the trauma of separation and divorce e.g. single parent
benefit, childcare provision, social services intervention, criminal justice involvement, mental health provision etc.
It will also have improved the individuals capacity to continue to be economic contributors to society.
Achievements and perforniance
Financial review
. Going concern
After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
The Board continue to monitor our reserve account into vthich funds were set aside in 2012. The charity has
unrestricted reserves of £112,588 (2023.. £58.668).
It is the policy of the charity that unrestricted funds vthich have not been designed for specific use should be
maintained at a level equivalent to at least three month's operating expenditure. The Board consider that
reserves at this level wll ensure that. in the event of a significant drop in incoming resources, they wll be able to
continue the charity's core activities while consideration is given to ways in which additional fvjnds may be raised.
This level of reserves has been maintained throughout the year.
c. Results for the year
The results for the year are set out in the attached financial statements. Against the backdrop of limited
resources, rising costs, general economic downtum and insecurities over funding, the charity continued to meet
the needs of those who sought help.
d. Principal funding
Aside from income donated by our clients and our training services. much of what Christian Guidelines has
achieved could not have been possible wthout the support of several private trusts and individuals. The Board
wshes to place on record their sincere thanks for the generosty shown by these charitable trusts and individuals
in supporting the ministry through this difficult time.
Page 5

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Members. liability
The Members of the Charity guarantee to contribute an amount not exceeding £10 to the assets of the Charity in
the event of winding up.
ststement of Trustees. responsibilities
The Trustees (￿0 are also the directors of the Charity for the purposes of company law) are responsible for
preparing the Trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of
the state of affairs of the Charity and of its incoming resources and application of resources, including its income
and expenditure. for that period. In preparing these financial statements. the Trustees are required to=
select suitable accounting policies and then apply them consistently-
observe the methods and principles of the Charities SORP (FRS 102).,
make judgments and accounting estimates that are reasonable and prudent.,
state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material
departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charity wll continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charity's transactions and disclose wth reasonable accuracy at any time the financial position of the Charily
and enable them to ensure that the financial statements comply wth the Companies Act 2006. They are also
responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 21 October 2024 and signed on their behalf by..
Dr Graeme Michael Crawford
Trustee
Page 6

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MAY 2024
Independent examiner's report to the Trustees of Christian Guidelines Limited
report on the financial statements of the charity for the year ended 31 May 2024 which are set out on
pages 8 to 19.
Respective responsibilities of charity Trustees and examiner
As the charity's trustees (and also the directors of the company for the purpose of company law) you are
responsible for the preparation of the accounts in accordance Trmth the requirements of the Companies Act 2006.
Having satisfied myself thal the charty is not subject to audit under company law. and is eligible for independent
examination, it is my responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.,
follow the procedures laid down in the general Directions given by the Commission under section 6519}Ib)
of the Charities Act,. and
state whether particular matters have come to my attention.
Basis of independent examiners statement
I have examined your charity accounts as required under section 65 of the Charities Act and my examination
was carried out in accordance wth the general Directions given by the Charity Commission for Northern Ireland
under section 65{9){bl of the Charities Act.
My examination included a review of the accounting records kept by the charity and a comparison of the
accounts presented wth those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to stste whether any material matters have come to my attention giving me cause to believe:
that accounting records were not kept in accordance ￿th section 386 of the Companies Act 2006;
that the accounts do not accord with those accounting records"
that the accounts do not comply Trmth the accounting requirements of section 396 of the Companies Act
2006 and wth the methods and principles of the Charities Statement of Recommended Practice
applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)-
that there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no COn￿mS in respect of the matters {1) to (4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters
that require drawing to your attention.
This report is made solely to the charitys Trustees. as a body, in accordance wth section 65{3){a) of the
Charities Act {Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been
undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an
Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or
assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for
this report.
Signed..
&JI OULJL
Dated: 21 October 2024
Scott Mccullough FCA
Chartered Accountants Ireland
UHY Hacker Young Fitch Limited
27-29 Gordon Street
Belfast
BT12LG
Page 7

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
Unrestricted
funds
2024
Totsl
funds
2024
Total
funds
2023
Note
Income from:
Donations and legacies
Charitable activities
Other income
136,877
11,499
994
136,877
11,499
994
62,641
12,028
929
Total income
149,370
149.370
75, 598
Expenditure on:
Charitable activities
95,450
95,450
87, 148
Total expenditure
95,450
95,450
87, 148
Net movement in funds
53,920
53,920
(11,550)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
58,668
53,920
58,668
53,920
70,218
(11,550)
Total funds carried forward
112,588
112.588
58, 668
The Ststement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 19 form part of these financial statements.
Page 8

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: N1041272
BALANCE SHEET
AS AT 31 MAY 2024
2024
2023
Note
Fixed assets
Tangible assets
33.018
433
33,018
433
Current assets
Debtors
12
24,339
56.354
1,887
57,8T7
Cash at bank and in hand
80,693
59, 764
Creditors.. amounts falling due v￿thin one
year
13
11,123)
(1, 529)
Net current assets
79,570
58, 235
Total assets less current liabilities
112,588
58, 668
Net assets excluding pension asset
112,588
58, 668
Total net assets
112,588
58, 668
Charity funds
Restricted funds
15
Unrestricted funds
15
112,588
58, 668
Total funds
112,588
58, 668
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 acknowledge their responsibilities for complying Trmth the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial statements have been prepared in accordance wth the provisions applicable to entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 21 October 2024 and
signed on their behalf by=
Dr Graeme Michael Crawford
Trustee
The notes on pages 10 to 19 form part of these financial statements.
Page 9

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
General infomiation
Christian Guidelines Limited 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 situated at 2nd Floor Lamont Building. 10 West Street,
Newtownards, Co Do￿, BT23 4EN.
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 wth the Charities SORP (FRS 102)
Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities
preparing their accounts in accordance 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 1021 and the Companies Act 2006.
2.2 Going concern
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 receivable 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 vthich rt 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 party, it is probable that a transfer of economic benefits will be required in setuement 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 activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities 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 activities is incurred on directly undertaking the activities which further the
Charity's objectives, as V￿11 as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
Page 10

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accounting policies (continued)
2.5 Interest receivable
Interest on funds held on deposit is included when 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 with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when 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 recognrtion, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation 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 cost.
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 foll0v￿ng bases..
Long-term leasehold property
Fixtures and fittings
Computer equipment
33.330kn straight line
20°/o Straight line
20% straight line
2.7 Debtors
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 trade discounts due.
2.8 Cash at bank and in hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.9 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit viill 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 will pay to settle the debt or the
amount it has received as advanced payments 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 initially 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 fvnd in respect of the year.
Page11

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
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 Charity and vthich have not been designated for other
purposes.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Donations
123,615
13,262
123,615
13,262
Gift aid reclaimed
Total 2024
136,877
136,877
Unrestricted
runds
2023
Total
funds
2023
Donations
56,447
6. 194
56,447
6,194
Gift aid reclaimed
Total 2023
62,641
62,641
Page 12

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Income from charitable activities
Unrestricted
funds
2024
Total
funds
2024
Income from courses & presentations
11,499
11,499
Unrestricted
funds
2023
Total
funds
2023
Income from courses & presentations
12,028
12,028
Other incoming resources
Unrestricted
funds
2024
Total
funds
2024
Bank interest
994
994
Unrestricted
funds
2023
Total
funds
2023
Bank interest
302
302
Other incoming resources 2
627
627
Total 2023
929
929
Page 13

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Counselling
Training
88,556
6,894
88,556
6.894
Total 2024
95,450
95,450
Unrestricted
funds
2023
Total
2023
Counselling
Training
79,010
8, 138
79,010
8, 138
Total 2023
87, 148
87, 148
Analysis of expenditure by activities
Support
costs
2024
Total
funds
2024
Counselling
Training
88,556
6,894
88,556
6,894
Total 2024
95,450
95,450
Page 14

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Analysis of expenditure by activities (continued)
Support
costs
2023
Total
funds
2023
Counselling
Training
79,010
8, 138
79,010
8, 138
Total 2023
87, 148
87, 148
Independent examinerfs remuneration
2024
2023
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
1,123
1,080
Stsff costs
2024
2023
Wages and salaries
Contribution to defined contribLrtion pension schemes
62,974
540
65, 244
206
63.514
65,450
The average number of persons employed by the Charity during the year was as follows..
2024
No.
2023
No.
Trustees
Staff
No employee received remuneration amounting to more than £60,000 in either year.
Page 15

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
10.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).
During the year ended 31 May 2024, no Trustee expenses have been incurred (2023 - £NIL).
11. Tangible fixed assets
Long-tenn
leasehold Fixtures and
property
fittings
Computer
equipment
Total
Cost or valuation
At 1 June 2023
Additions
1,057
1,057
37,088
28,799
8,289
At 31 May 2024
28,799
8.289
1,057
38,145
Depreciation
At 1 June 2023
Charge for the year
624
624
3,999
292
211
4,502
At 31 May 2024
3,999
292
835
5,126
Net book value
At 31 May 2024
24,800
7.997
222
33,019
At 31 May 2023
433
433
12.
Debtors
2024
2023
Due within one year
other debtors
2,811
21,528
1,887
Prepayments and accrued income
24,339
1,887
Page 16

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
13.
Creditors: Amounts falling due within one year
2024
2023
Other taxation and social security
Accruals and deferred income
449
1,080
1,123
1,123
1, 529
14.
Financial instruments
2024
2023
Financial assets
Financial assets measured at fair value through income and expenditure
56,354
57,877
Financial assets measured at fair value through income and expenditure comprise cash & cash
equivalents.
15. Ststement of funds
Statement of funds - current year
Balance at 1
June 2023
Balance at
Income Expenditure 31 May 2024
Unrestricted funds
General Funds
58,668
149,370
(95,450)
112,588
ststement of funds - prior year
Balance at
1 June 2022
Balance at
Income Expenditure 31 May 2023
Unrestricted fvnds
General Funds
70,218
75, 598
(87, 148)
58, 668
16. Summary of funds
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CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
16. Summary of funds {continued)
Summary of funds - current year
Balance at 1
June 2023
Balance at
Income Expenditure 31 May 2024
General funds
58,668
149,370
(95,450)
112,588
Summary of funds- prioryear
Balance 8t
1 June 2022
Balance at
Income Expenditure 31 May 2023
General funds
70.218
75. 598
(87, 148)
58, 668
17. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Tangible fixed assets
Current assets
33,018
80.693
(1,123)
33,018
80,693
11,123
Creditors due wthin one year
Total
112,588
112.588
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due within one year
433
59, 764
(1,529)
433
59, 764
(1,529)
Total
58, 668
58, 668
Page 18

CHRISTIAN GUIDELINES LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
18.
Pension commitments
The company operates a defined contribLrtion 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 £54012023.. £206). At the
balance sheet date £Nil (2023.. £119) was payable to the fund, which is included within creditors.
19.
Related party transactions
There were no related party transactions in the year.
20. Controlling party
The ultimate controlling party is the Board of Trustees.
Page 19