HOUSE OF WORSHIP (IRE) YEAR ENDED 31 DECEMBER 2025
FEB CHARTERED ACCOUNTANTS Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG
1
HOUSE OF WORSHIP (IRE)
INDEPENDENT EXAMINER’S REPORT
YEAR ENDED 31 DECEMBER 2025
| 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 2025.
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.
| 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 | have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.
Independent examiner's statement
| have completed my examination. | 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
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of the 2008 Act; or 4. 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 fair’ view which is not a matter considered as part of an independent examination.
| confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Yoaycack —— Michael Flannigan FCA Independent Examiner
Linenhall Exchange 1st Floor,
26 Linenhall Street Belfast Northern Ireland BT2 8BG
2
HOUSE OF WORSHIP (IRE)
,
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Income | ||||
| Tithes& offerings | 20,959 | 29,769 | ||
| Missionary | - | 265 | ||
| Gifts& Fundraising | 11,297 | 300 | ||
| 32,256 | 30,334 | |||
| Expenditure | ||||
| Ministry Portions | 500 | 1,500 | ||
| Office expenses | 4,016 | 3,660 | ||
| Rent Insurance |
3,850 1,135 |
9,000 1,813 |
||
| Light& heat | 1,291 | 1,894 | ||
| Water charges | 283 | 250 | ||
| Repairs& Maintenance & Cleaning | 2,360 | 4,933 | ||
| Ministry& visitors’ expenses | 2,089 | 978 | ||
| Music ministry& media | 806 | 314 | ||
| Home& foreignmissions | 2,619 | 2,089 | ||
| Children& Youthwork | - | 61 | ||
| Social& leisure expenses | 726 | 834 | ||
| Tribes Men/Women | 76 | 50 | ||
| Curriculum | 141 | 214 | ||
| Motor& transport expenses | 3,658 | 3,400 | ||
| Accountancy fee | 1,086 | 600 | ||
| Bank& Credit card fees | 290 | 347 | ||
| Depreciation: Audio Equipment | 2,886 | 2,898 | ||
| Depreciation: Furnishings& equipment | 426 | 552 | ||
| Miscellaneous expenses | 555 | 269 | ||
| Total expenses | 28,793 | 35,656 | ||
| NET SURPLUS /(DEFICIT)FORYEAR,ALLOCATED | ALLOCATED | |||
| AccumulatedSurplus/(Deficit) | 3,463 | (5,322) |
The notes on page 4 form part of these accounts.
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HOUSE OF WORSHIP (IRE)
BALANCE SHEET AS AT 31 DECEMBER 2025
==> picture [466 x 412] intentionally omitted <==
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2025|2024|
|£|£|£|£|
|Fixed|Assets|
|Audio|Equipment|6,028|8,391|
|Furnishings &|Equipment|554|979|
|6,582|9,370|
|Current|Assets|
|Frist|Trust —|Current|account|15,954|13,084|
|15,954|13,084|
|Less:|Current|liabilities|
|Sundry|Creditors|(600)|(4,250)|
|Other|creditors:|credit|card|(632)|(363)|
|(1,232)|(4,613)|
|Net|Current|Assets|14,722|8.471|
|Net Assets|21,304|17.841|
|Financed|by|
|Accumulated|surplus|
|Balance|at|31|December|2024|17,841|23,163|
|Add:|Net|Surplus/(Deficit)|for year|3,463|(5,322)|
|21,304|17,841|
|TOTAL FUNDS|21,304|17.841|
|The|Accounts|were|approved|by|the|Board|of Trustees|on|
----- End of picture text -----
The notes on page 4 form part of these accounts.
4
HOUSE OF WORSHIP (IRE)
NOTES TO THE ACCOUNTS -— 31 DECEMBER 2025
1 FIXED ASSETS
| Audio | Furnishings and | Total | |
|---|---|---|---|
| Equipment £ |
Equipment £ |
£ | |
| COST | |||
| At 31 December2024 Additions duringYear At 31 December2025 |
27,304 524 27,828 |
14,513 - 14,513 |
41,817 524 42,341 |
| DEPRECIATION | |||
| At 31 December2024 | 18,913 | 13,534 | 32,447 |
| Charge forYear At 31 December2025 |
2,886 21,799 |
426 13,960 |
3,312 35,759 |
| NETBOOKVALUE | |||
| At 31 December2024 | 8,391 | 979 | 9,370 |
| At31December2025 | 6,028 | 554 | 6,582 |
2 DEPRECIATION
Depreciation is calculated to write off the costs of fixed assets on a straight line basis over the expected useful lives of the assets concerned. The annual rates used are:-
Audio Equipment . 15% Furnishings and Equipment 15%