Portadown Christian Centre Trustees, Annual report and Statement of Receipts and Payments and Assets and Liabilities th For the year ended 28 February 2026 Charities Number: 103638
Portadown Christian Centre Annual report and financial statements for the year ended 28 February 2026 Contellls Pages References and administrative details of the Charity Trustees. port Independent 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 detsils Charity Name.. Charity Registration Number.. Contact Address: Portadown Christian Cenlre 103638 I tkvaghery Court, Portadown, Craigavon, BT63 5FQ Trustees Pastor George Elliott Mrs Irene Elliott Mrs Isabel Rathore PrincipAI 0]Ce-bear¢r$ Pastor= Church Treasurer.. Pastor G¢orge Elliott Mr5 Irene Elliott Independent Examiner JDMR Limited Chartered Ac¢ountanls & Regisiered Audifors 16 Church Street Dungannon Co Tyrone Principal Bankers Ulster Bank Portadown Branch 20 High Street Portadown Co Armagh BT62 IHU Page I
Trustees, Annual Report for the year ended 28 February 2026 The trustees present the annual report and statements of Receipts and Payments and Assets and Liabilities for Portadown Christian Centre for the year ended 28 February 2026. Objectives and Activitles The charitable purpose of Portadown Christian Centre is the advancement of religion. The principal function of Portadown Christian Centre is to support the advanc¢ment of the Christian religion by promoting* through the work of Portadown Christian Centre the whole mission of the Church, pasloral, evangelistic and social. Being open to and engaging with society as a whole and offering support for those needing help are fundamental to the pracii¢al 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 undertaken by the trustees of Portadown Christian Centre. Achievements, Performance & Public Benefit Portadown Christian Centre has weekly services on Sunday mornings together with various other special services during the 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 Cenlre including a regular coffee morning and Barbeques which are open to the wider community in P0rtadoM. 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 Centre also collect gifts for children at Christmas and ihese are given to the Salvation Army Christmas toy appeal to help disadvantaged Children. Portadown Christian Centre also support the Samxritans Purse appeal. Portadown Christian Centre supports ministry lo 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 given to a project in Venezuela which supports the children of imprisoned parents within that country. The activities outlined above demonstrate how Portadown Christian Centre continues to implement its charitable purposes {i.e. the advancement of religion) and meels the Publi¢ benefit requirement. Benefits to members of the public include contributing to spiritual well-being of participants and ihe reinforcement of Christian values. Page 2
Trustees, Annual Report for the year ended 28 February 2026 (Continued) Aehi¢vements, Performance & Public Benefit {continued} The Charity has given careful consideration lo the Charity Commission for Northern Ireland's guidance on public benefit Éo ensure that the activities entered into during the year have helped to achieve the Charity's objectives as well as providing public benefit. Fillalleial Review The principal source of income of Portadown Christian Centre continues to be from Donations and Plate Collections. The principal expense of Portadown Christian Centre is in respect of payments regarding wages and church maintenance expenses. Portadown Christian Centre had a surplus of receipts over payments before other gains of £7,433.40 for the year ended 28 February 2026. Portadown Christian Centre continues to be in a healthy financial state as at 28 February 2026 with lolal cash ndS of £16,792.94. Portadown Christian Centre aims to retain sufficient reserves to meet its expected future expenditure requirements as well as potential future pital projects. Page 3
Trustees, Annual Report for the year ended 28 February 2026 (continued) Strueture, Governance and Management Going Concern The trustees have reviewed its planned expenditure for the year ahead and are satisfied that there are adequate ndS in place lo ensure that the Charity can continue its activities and the financial statements for the year ended 28 February 2026 can be signed off as a going concern. Governing Documenl and Constitulioft oiihe Charity The governing document of the charity 15 the Constitution of Portadown Christian Centre. Recruilmenl andAppoinÉmenl 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 p&stor of the church. There is no limit on the length of period which may be served by the trustees. Organisotional Struclure The trustees are responsible for the day to day manag¢m¢nt of the charity- The trustee meetings are chaired by the incumbent pastor of the Church. Trustees are Tesponsible for making decisions on matters of general Concern and importance to the charity including dcciding how charity funds are to be applied. The trustees meet at times fixed by the pastor with a minimum of three meeiings per year. Special meetings may be convened at any time by the pastor or trustees. Compliance with Public Benefit The Charity h&8 given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activilies entered into during the year have helped to achieve the Charity's objectives as well as providing public benefit. Page 4
Trustees, Annual Report for tbe year ended 28 February 2026 (continued) Statement of TTUSt¢es' Responsibilities The trustees are responsible for preparing the Trustees, Report and the statement of receipts and payments and statement of assets and liabilities in accordance with applicable law and regulations. The law applicable to ch2rities in Northern Ireland with Income of less than £250,000 requires the Irustees to prepare a statement of receipts and payrnents 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 ronable sfrps for the prevention and deteclion of frdud and other irregularities. Signed on Behalf of tkn¢ Trustees Trustee I Trustse 2 Page 5
Independent Examiners Report to the Trustees of Portadown Christian Centre ective res onsibilities of the trustees and examiner The charity'5 trustee5 responsibility for the preparation of the trustees 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 Praetice 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 arn independent 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 ternis of our engagement and To state whether particular matters have come to my attention. This report, including the statement, has been pr¢par¢d for and only for the charity's trustees as a body in accordance with the tenns of our engagement and for no other putpose. 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 ind¢ endent examiner's statement My examination was carried out in accordance with general directions given by the terms of our engagement. An examination includes a revicw of the accounting records kept by the charity and a comparison of the accounts presented within those records. It also inGlud¢s consideration of any unusual items or disclosures within the accounts, and secking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be 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 liniited to those matters set out in th¢ statement below. Inde endent examiner's statem¢nt In connectton with my examination of the financial statements for the year ended 28 February 2026. no matter has come to my attention which gives me reasonable cause to believe that, in any mat¢rial r¢spect. th¢ requirements.. to keep accounting records to prepare accounts which accord with the accounting records and comply with accounting requirements have not been met 2. to which. in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. )tr- iu.uQbt Jonathan Ruddell For JDNtR Limited Chartered Accountants & Registered Auditors Dungannon Page 6
Receipts and Payments Account for the year ended 28 February 2026 UDre5tri¢t¢d Designated Restricted funds funds funds 2026 2026 2026 Total funds 2026 Total funds 2025 Receipts Donations & plat¢ colle¢iions Proceeds from Fund Raising Events Bank & Deposit inteiesc Investment income Rental of premises Loart Te¢eived Other Inme Totgl Receipts 49,680.10 49,680.10 38,172.13 8000 80.00 71.96 ,000.00 382.51 49.760.JO 46,626.60 49,760.10 Poyments Church & Hall Running Costs Administrative Costs New Building Charitable Donations Oth¢r Payments to Organisations TotAI Payments 30,914.72 1,923 48 5,278.00 680.19 3,530.31 30.914.72 21,679.22 1.923.48 2,088.43 5.278.00 16.046.06 680.19 935.57 3,530.31 2,806.58 42?26.70 42J26.70 43,555.86 Exce$51(Defieit) of rec¢ipts over payments before transfer 7,433.40 7,433.40 3,074.74 Transfers Gr055 transfers between funds- in Gross transfers between funds- out Excessl(Defieit) of receipts over pyments before otber Eains On Behalf of the Trustees Trustee I Trustee 2 Pagc 7
Statement of Assets and Liabilities 2$ at 28 February 2026 Unrtstricted De$lgttated R¢s¢rlcted Fllllds Funds FuDd5 2026 2026 2026 Total Funds 2026 Total 2025 Ca3b Funds Ulster Bank No l Account Ul3t¢r Bank No 2 Account 7,826.58 8,966.36 7.826.58 8,966.36 2,164.46 7.195.08 Totsl C15h Fund$ 16,792.94 16.792.94 9J59.54 Investsnents Total Investmeknt A55ets Assets retained for tbe Cbarity's own ust Church building and land Church Hdl Fixtures and Fittings Total Assets retAiD¢d for the Charity's own use 150,000.00 108.842.75 3,000.00 150.000.IK) ISO.(KM).00 108.842.75 103,564.75 3.000.(X> 3,0(h).00 261,842.75 261,842.75 256.564.75 Total Assets 278,635.69 278,635.69 265.924.29 On Behalf of the Trustees Trustee I Trustee 2 Page 8
Notes to the financial statements for the year ended 28 February 2026 l. Accounting polieies Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Sial¢ment of Assets and Liabilities (a) Receipts and Payments Account All items of income and expendilure included within the Receipis and Payments Account have be¢n accounted for on a cash receipts basis. (b) Siatement ofAssets and Liabilities {1) Assets reldinedfor Éhe Charity's own use The assets of the Charity. retained for its own use ¢omprise'.- Church Building and Land Fixtures and fittings The Church Building is recognised at the estimated net realisable value of the property. Fixtures and Fittings are rewgnised 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. ii) Investments Fixed &sset investmen15 are initially recorded at cost and are then subsequently stated at fair value at each year end date. Page 9
Notes to the financial statemeDts for the year ended 28 February 2026 (continued) 2. Reconciliation of Cash Funds Total Cash Funds at Beginning of the year Re¢eipts for the Year Payments for the Year Total Cash Funds al end of the year 9.359.54 49,760.10 {42,326.70) £16.792.94 3. Movement in Funds AtIMir 2025 IncomLIiE R¢Sout5 Outgoing Re$ourtt$ Invejlmtkni GiinllLossl At 28 Feb 2026 Rtstritttd funds Llnrcstricled fund$ Ulster No l Ac¢ounr Ulstei Bank No 2 Account CL%h A¢U1 2,164.46 7,195 08 40,307.10 7,143.00 2.310.00 {34.644.981 15.371.721 2,310.00 7.826.58 8,966.J6 9.359 54 49.760.10 142.326.701 16.792.94 Total fund$ 9,359 54 49.760.10 142,326 701 16,792.94 4. CollectlOJ15 for Third Parti¢s There were no collections for third parties in the current year. Page 10
Notes to the financial statements for the year ended 28 February 2026 (continued) 5. Transactions with the Trustees Pastor George Elliott was paid £15,600 for services rendered in his role as church pastor during the financial period. The charity also paid expenses relating to the Pastor's own car totalling £195.00. 6. Governallce Costs Governance costs of £750.00 were incurred during the year which solely relate to fees paid io the independent examiner. Governance costs are included within Administrative Costs in the Receipts and Payments Accounts. Pagell