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
r￿￿onable 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 In￿me
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¢Sou￿t5
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¢￿U￿1
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