HOUSE OF WORSHIP (IRE) YEAR ENDED 31 DECEMBER 2024 FEB CHARTERED ACCOUNTANTS Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG HOUSE OF WORSHIP (IRE) INDEPENDENT EXAMINERIS REPORT YEAR ENDED 31 DECEMBER 2024 I report to the trustees on my examination of the financial statements of House of Worship (Ire) ('the club charity,) for the year ended 31 December 2024. Responsibilities and basis of report As the trustees of the club charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act,). You are satisfied that your club charity is not required by charity law to be audited and have chosen instead to have an independent examination. I report in respect of my examination of the club charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with my examination giving me cause to believe that in any material respect.. accounting records were not kept as required by with section 63 of the 2008 Act., or the financial statements do not accord with those records., or the financial statements do not comply with the accounting requirements of the 2008 Act. or the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fai¢ view which is not a matter considered as part of an independent examination. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be ￿aChed. Michael Flannigan FCA Independent Examiner Linenhall Exchange 1 st Floor, 26 Linenhall Street Belfast Northern Ireland BT2 8BG HOUSE OF WORSHIP (IRE) INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Income Tithes & offerings Missionary Gifts & Fundraising Miscellaneous 29,769 265 300 28,892 100 30,334 39,016 Expenditure Ministry Portions Office expenses Rent Insurance Light & heat Water charges Repairs & Maintenance & Cleaning Ministry & visitors, expenses Music ministy & media Home & foreign missions Children & Youth WOTk Social & leisure expenses Men Group cU￿1CUluM Motor & transport expenses Accountancy fee Bank & Credit card fees Depreciation: Audio Equipment Depreciation: Furnishings & equipment Miscellaneous expenses Total expenses 1,500 3,660 9,000 1,813 1,894 250 4,933 978 314 2,089 61 834 50 214 3.400 600 347 2,898 552 269 4,800 2,475 6,750 1,028 1,532 259 6,653 1,771 546 1,531 566 962 117 114 2,597 600 277 3,044 613 137 NET (DEFICIT)ISURPLUS FOR YEAR, ALLOCATED Aceumulated (Deficit) / Surplus The notes on page 4 forni part of these accounts. HOUSE OF WORSHIP URE) BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Fixed Assets Audio Equipment Furnishings & Equipment 8,391 979 11,289 9,370 12,820 Current Assets Frist Trust - C￿ent account 13,084 14,956 Less: Current liabilities Sundry Creditors Other creditors.. credit card (4,250) 363 (4,613) (4,250) 363 (4,613) Net Current Assets Net Assets Financed by Accumulated surplus Balance at 31 December 2023 Add: Net (Deficit)/ Surplus for year 23,163 20,519 TOTAL FUNDS The Accounts were approved by the Board of Trustees on The notes on page 4 forni part of these accounts. HOUSE OF WORSHIP (IRE) NOTES TO THE ACCOUNTS- 31 DECEMBER 2024 FIXED ASSETS Audio Furnishin ui sand Total ui COST At 31 December 2023 Additions during Year At 31 December 2024 27,304 14,513 41,817 27J04 14,513 41,817 DEPRECIATION At 31 December 2023 Charge for Year At 31 December 2024 16,015 2,898 18,913 12,982 552 13,534 28,997 3,450 32,447 NET BOOK VALUE At 31 December 2023 At 31 December 2024 11,289 8,391 1,531 979 12,820 9,370 DEPRECIATION Depreciation is Calculated to write off the costs of f￿ed assets on a straight line basis over the expccted useful lives of the assets concerned. The annual rates used are:_ Audio Equipment Furnishings and Equipment 15% 15%