Portadown Christian Centre
Trustees, Annual report and
Statement of Receipts and
Payments and Assets and Liabilities
th
For the year ended 29 February
2024
Charities Number: 103638

Portadown Christian Centre
Annual report and financial statements for the year ended 29 February 2024
Contents
Pages
References and administrative details of th¢ Charity
Trustees, report
Indep¢ndent Examiners Report to the Trustees
Receipts and payments account
Statement of assets and liabilities
Notes to the financial statements
9- 11

Portadown Christian Centre
References and administrative details
Charity Name:
Charity Registration Number:
Contact Address:
Portadown Christian Centre
103638
l Levaghery Court, Portadown, Craigavon, B T63 5FQ
Trustees
Pastor George Elliott
Mrs Irene Elliott
Mrs Isabel Rathore
Principal oifiee-bearers
Pastor:
Church Treasurer:
Pastor George Elliott
Mrs Irene Elliott
Independent Examiner
JDMR Limited
Chartered Accountants & Registered Auditors
16 Church Stre¢t
Dungannon
Co Tyrone
Principal Bankers
Ulst¢r Bank
Portadown Branch
20 High Street
Portadown
Co Annagh
BT62 IHU
Page I

Trustees, Annual Report for the year ended 29 February 2024
The trustees present the annual report and statements of Receipts and Payments and Assets and
Liabilities for Portadown Christian Centre for the year ended 29 February 2024.
Objectives and Activities
The charitabl¢ purposc of Portadown Christian Centre is the advancement of religion.
The principal function of Portadown Christian Centre is to support the advancement of the Christian
religion by promoting, through the work of Portadown Christian Centre the whole mission of the
Church, pastoral, evangelistic and social. Being open to and engaging with society as a whole and
offering support for those needing help are fundamental to the practical delivery of the benefits of
Christianity.
As a result of activity in the pursuit of the advancement of the Christian religion, Portadown Christian
Centre has custody of property and of records, materials and artefacts of significance to the cultural
and religious heritage and maintenance of which is und¢rtaken by the trustecs of Portadown Christian
Centre.
Achievements, Performance & Public Benefit
Portadown Christian Centre has weekly services on Sunday mornings together with various other
special servic¢s during thc year. Prayer meetings are held on a regular basis. Pastoral care is also
provided.
A range of other activities are also provided by Portadown Christian Centre including a regular coffee
morning and Barbeques which are open to the wider community in Portadown. Portadown Christian
Centre also operates the collection of provisions for a local foodbank in the Portadown area. This
foodbank provides much needed support for disadvantaged families in need of basic essentials.
Portadown Christian Centrc also collect gifts for children at Christmas and these are given to the
Salvation Anny Christmas toy appeal to help disadvantaged children. Portadown Christian Centre also
support the Samaritans Purse appeal.
Portadown Christian Centre supports ministy to the elderly with meetings being held in a local
Portadown nursing home.
Portadown Christian Centre also supports overseas charitable activity. In particular financial aid is
givcn to a project in Venczuela which supports the children of imprisoned parents within that county.
The activities outlined above demonstrate how Portadown Christian Centre continues to implement its
charitable purposes (i.e. the advancement of religion) and meets the Public benefit requirement.
Benefits to members of the public include contributing to spiritual well-being of participants and the
reinforcement of Christian values.
Page 2

Trustees, Annual Report for the year ended 29 February 2024 (continued)
Acbievements, Performance & Public Benefit (continued)
Th¢ Charity has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to Cnsurc that the activitl¢s entercd into during the y¢ar have helpcd to
achieve the Charity's objectives as well as providing public benefit.
Financial Review
The principal source of income of Portadown Christian Centre continues to be from Donations
and Plat¢ Collections.
The principal ¢xp¢nse of Portadown Christian Ccntre is in respect of payments regarding
wages and church maintenance expenses.
Portadown Christian Centre had a deficit of receipts over payments before other gains of
£74,381.72 for the year ended 29 February 2024.
Portadown Christian Centre continues to be in a healthy financial state as at 29 February 2024
with total cash funds of £6,288.80.
Portadown Christian Centre aims to retain sufficient reserves to meet its expected future
expenditure requirements as well as potential thture capital projects.
Page 3

Trustees, Annual Report for the year ended 29 Vebruary 2024 (continued)
Structure, Governance and Management
Going Concern
The trustees have reviewed its planned expenditure for the year ahead and are satisfied that there are
adequate funds in place to ensure that the Charity can continue its activities and the financial
statements for the year ended 29 February 2024 can be signed off as a going concern.
Governing Document ond Conslilulion of Ihe Charity
The governing document of the charity is the Constitution of Portadown Christian Centre.
Reeruilment andAppoinlment of Trustees
All members of the Church who are over the age of 18 are eligible to be trustees of the charity.
Trustees of the charity are elected by the incumbent pastor of the church. There is no limit on the
length of period which may be served by the trustees.
Organifalional ￿ructure
The trustees are responsible for the day to day management of the charity.
The trustee meetings are chaired by the incumbent pastor of the church. Trustees are responsible for
making decisions on matters of general concern and importance to the charity including deciding how
charity funds are to be applied.
The trustees meet at times fixed by the pastor with a minimum of three meetings per year. Special
meetings may be convened at any time by the pastor or trustees.
Compliance with Public Benefit
The Charity has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during th¢ year have helped to
achieve the Charity's objectives as well as providing public benefit.
Page 4

Trustees, Annual Report for the year ended 29 February 2024 (continued)
Statement of Trustees, Responsibilities
The trustees are responsible for preparing th¢ Trustees, Report and th¢ statement of r¢c¢ipts and
payments and statement of assets and liabilities in accordanc¢ with applicable law and regulations.
The law applicable to charities in Northern Ireland with Income of less than £250,000 requires the
trustees to prepare a statement of receipts and payments and a statement of assets and liabilities for
each financial year.
The trustees are responsible for keeping accounting records that are sufficient to show and explain the
Charity's transactions and disclose with reasonable accuracy at any time the assets and liabilities of
the Charity. 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.
Signed on Behalf of the Trustees
Trustee I
Trustee 2 kn .[wL￿￿
18 June 2024
Page 5

Independent Examiners Report to the Trustees of Portadown Christian Centre
ective res
onsibilities of the trusteLs and examiner
The charity's trustees responsibility for the preparation of the tmstees report and the accounts, as set
out on pages 2 to I I, in accordance with applicable Northern Irish law and the accounting standards
issued by the Accounting Standards Board and published by The Institute of Chartered Accountants in
Ireland (Generally Accepted Accounting Practice in Northern Ireland) are set out in the Statement of
Directors, Responsibilities on page 5. The charity's trustees consider that an audit is not required for
this year but have requested that an indcpendent examination b¢ carried out.
It is my responsibility to:
Examine the accounts
To follow the procedures laid down in the general directions given by the terms of our
engagement and
To state whether particular matters have come to my attention.
This reporL including the statement, has been pr¢pared for and only for thc charity's trustees as a body
in accordance with the tenns of our engagemcnt and for no other purpose. We do not, in giving this
statement, accept or assume responsibility for any other purpose or to any other person to whom this
report is shown or into whose hands it may come save where expressly agreed by our prior consent in
writing.
Basis of inde
endent examiner's statement
My examination was carried out in accordance with general directions given by the tems of our
engagement. An examination includes a review of the accounting records kept by th¢ charity and a
comparison of the accounts presented within those records. It also includes consideration of any
unusual items or disclosures within the accounts, and seeking explanations from the trnstees
concerning any such matters. The procedures undertaken do not provide all the evidence that would b¢
required in an audit, and consequently no opinion is given as to whether the accounts provide a 'true
and fair, view and the report is limited to those matters set out in the statement below.
Inde
endent examiner's statement
In connection with my examination of the financial statements for the year ended 29 February 2024,
no matter has come to my attention
which gives me reasonable cause to believe that, in any material respecL the requirements:
to keep accounting records
to prepare accounts which accord with the accounting records and comply with
accounting r¢quirements
have not been met
2. to which, in my opinion, attention should be drawn in order to enable a prop¢r understanding
of the accounts to be reached.
Jonathan Ruddell
For JDMR Limited
Charter¢d Accountants & Registered Auditors
Dungannon
18 June 2024
Pag¢ 6

Receipts and Payments Account for the year ended 29 February 2024
Unrestricted Designated Restrieted
funds
funds
funds
2024
2024
2024
Totsl
funds
2024
Total
funds
2023
Recelpts
Donations & plate collections
Proceeds from Fund Raising Events
Bank & Deposit interest
Investment income
Rental of premises
Loan received
Other Income
Total Receipts
43,765.27
43,765.27 104,006.64
534.02
534.02
14.39
470.00
44299.29 104,491.03
44,299.29
Payments
Church & Hall Running Costs
Administrative Costs
New Building
Charitable Donations
Other
Payments to Organisations
Totsl Payments
26,271.66
1,878.35
87.518.69
1,373.91
1,638.40
26,271.66 28.426.88
1,878.35
1,586.47
87.518.69
1,373.91
767.00
1,638.40 4,703.45
118,681.01
118,681.01 35,483.80
Exeess/O)efieit) of receipts
over payments before transfer
(74,381.72)
(74,381.72) 69,007.23
Transfers
Gross transfers b¢tt¥een funds - in
Gross transfers between funds - out
ExeessllDeficit) of receipts
over payments before other gains
72
On Behalf of the Trustees
Trustee I
Trnstee 2 Ij)￿ l Lbknio kt-
Page 7

Statement of Assets and Liabilities as at 29 February 2024
Unrestricted Designat¢d Restricted
Funds
Funds
Funds
2024
2024
Total
Funds
2024
Total
2023
2024
Cash Funds
Ulst¢r Bank No l Account
6.288.80
6,288.80
80,670.52
Total Cash Funds
6,288.80
6,288.80
80,670.52
Investments
Total lllve5tment Assets
Assets retalntd for the
Charity's oivn use
Church building and land
Church Hall
Fixtures and Fittings
Totsl Assets retailled for the
Charity's own us¢
150,000.00
87,518.69
3,000.00
150,000.00 150,000.00
87.518.69
3,000.00
3,000.00
240,518.69
240,518.69 153,000.00
Total Assets
246007.49
246,807.49
233,670.52
On Behalf of the Trustees
Trustee I
Trustee 2 CwLfQ IF
Page 8

Notes to the financial statements for the year ended 29 February 2024
l. Accounting policies
Set out below are the principal accounting poli¢i¢s which have been adoptcd in the compilation of the
Receipts and Payments Account and the Stat¢ment of Assets and Liabilities
(a) Receipts and Payments Account
All items of income and expenditure included within the Receipts and Payments Account have
been accounted for on a cash receipts basis.
(b) Statement of Assets and Liabilities
(i) Assels relainedfor the Charity's own use
The assets of the Charity, retained for its own use comprise:_
Church Building and Land
Fixtur¢s and fittings
The Church Building is recognised at the estimated net realisable value of the property.
Fixtures and Fittings are recogniscd at cost and are depreciated on a straight line basis over a
period of 5 years. The church has set a minimum threshold of cost for an item of £500 for it to
be considered to be capitalised as a fixed asset.
li) Investments
Fixed asset investments are initially recorded at cost and are then subsequently stated at fair
value at each year end date.
Page 9

Notes to the financial statements for the year ended 29 February 2024 (continued)
2. ReconciliatlOD of Cash Funds
Total Cash Funds at Beginning of the year
Receipts for the Year
Payments for the Year
Total Cash Funds at end of the year
80,670.52
44,299.29
(118,681.01)
£6,288.80
3. Movement in Funds
AtIMar
2023
In£oming
Resourees
Outgoing
Resources
Investment
Gainl(Loss)
At 29 Feb
2024
Trnnsfers
Endowment fund$
Restricted fund5
Unrestrieted funds
Ulsfrr Bank No l Account
Cash Account
80.670.52
41,799.29
2,500.00
-116,181.01
-2,500.00
6,288.80
80,670.52
44,299.29
-118,681.01
6,288.80
Total funds
80,670.52
44,299.29
-118,681.01
6,288.80
4. Collections for Third Parties
There were no collections for third parties in the current year.
Page 10

Notes to the financial statements for the year ended 29 February 2024 (continued)
S. Transactions with the Trustees
Pastor George Elliott was paid £15,700 for scrvices rendered in his role as church pastor during the
financial period. The charity ￿s0 paid expenses relating to the Pastor's own car totalling £265.00.
6. Governance Costs
Governance costs of £750.00 were incurred during the year which solely relate to fees paid to the
independent examiner. Governance costs are included within Administrative Costs in the Receipts and
Payments Accounts.
Pa8ell