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Ch4rity Reglslration Nurnber. NIC105730
Acfs MINISTRIES
FINANCIAL STATÉMENTS
FOR THE YEAR ENDED
5TH APRIL 2023
AWARD WIINING ADVICE..
IRÉLAND
WINNgX
I WP¥.fjBIlI￿41 1 IE328WIFSI
WIMNEA

ACTS MINlSfRIES
Unaudited Fln•ncial Staternents
Table of Contents
For the y••r endad 5 Aprll 2023
Report of the Trustees
Report of the Independent Examlner
Ststement af Flnanclal Actlvltles
Balance Sheet
io
Notes to the flnanclal statements
li
riao0 1

Acfs MINISTRIES
Statemerrt of Finandal Actl¥ltles
lincorpoTatlng an Income & Expendlture Account)
For the year ended S Aprll 2023
Totsl
ZD23
Total
2012
Notes Unre5tr1rtod Restrlrted
INCOME AND ENDOWMENTS FROM:
l)onatlons Ind leiacles
21.769
21,769
31,827
Charftable Artlvltles
Bank Interest
TOTAL INCOME
21,769
21,769
31,828
EXPENDITURE ON..
Ch•rltable Artlvttles
123.6661
123,666) 137,730)
Oth•r
(3531
(353)
12351
TOTAL EXPENDITURE
I24.0￿￿
124.019) 137,9651
NET EXPENOITURE
112501
12.250)
16,137)
GROSS TRANSFERS 8rrwEEN FUNDS
RECONauATION OF FUNDS
TOTAL FUNDS BROUGHT FORWARD
15,083
TOTAL FUNDS CARRIED FORWARD
696
6,696
8.946
All income derives from contlnulng actSvitle5, therefore no ststement of re¢o8n15ed galns or1055e5
Is glven.
The nDte5 on pages 11 to 13 fonn part of these )Inancial statements.
Page 9

ACTS MINISTrIES
Balanc• Sh••t
at S A rll 2023
2022
Not•8
CURRENT ASSETS
8ank Balan¢0
6.696
6,696
8.948
MET ASSETS
1.696
REPRESENTED 8Y:
R*strktsd Rw•nu• Fund
Unrvdtrf¢t•d R•v4nu• Fund
6.898
6,896
8,946
ThoBe flnandal gtat•m•nts w•r• gpprov•d ty th8 MaM￿rg of thè wnmltteè and author1￿d for
and are S￿ned on thelr behalf by..
Raymo
Tru•t••
d Thomp•on
Th• on pages 11 to 13 lomi of those flnandal 8tat•m•nts.
Pwlo

ACTS MINISTRIES
NOTES TO THE FINANaAL STATEMENT5
YEAR ENDED STH APRIL 2023
1 ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key sources of estimation
uncertainty in th8 preparation of the financial statements are as follows-
al Basis Df preparation
The financial ststemenls have been prepared In accordancè wth Accounting and Reporting
by Charities: Statement of Recommended Practice applicabl8 to charities preparing their
accounts In accordance wlth the Financial Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021 (effective 1 January 2019)- {Charitl8s SORP IFRS 102). the
Financial Reporting Sland8rd applicabl8 In the UK and Republic of Ireland IFRS 102) and
the Charities Act (Northern Ireland) 2008.
Acts Ministri85 meets the definibon of a publlc benefit entity under FRS 102. A6sets and
liabilitie5 are initially recognised at hlstorical cost or tran88Ctlon volue unles5 othe￿88
stated In the relevant aGGountlng policy note(s).
bl Preparation of Ihe accounts on a going ￿ncern basls
The trustees are of the opinlon that the charity Is a golng concern basad on the reserves in
place.
c> Fund AccJ)untlng
Unrestricted funds are funds which are availabl8 for use at the dlscretlon ¢f the Trustees in
furtherance of the gener81 obJ8Ctives of the Charlty and which have not b88n d881gnat8d
for other purposes.
Restricted funds are funds which which are to b8 used in accordance ￿th 8peclfic
restricti(￿8 Imposed by donors or which have been ralsed by the Ch8rity for particular
purposes. The cost of raising and adrninistering such funds are charged against the
spèclfic fund. The aim and use of restrict8d funds is set OLrt In the notes to th8 flnancial
ststements. Restrfcted funds may only be transferred to general or designated funds once
the crlteria far restActlon have been dlscharg8d or no longer apply.
d) Income
Income is recognS$ed when the charlty has entltlement and any perfomance condltlons
attached to the it8mlsl of income have been met, It is probable that the Incomè vlll be
received and the amount can be measured reliably. Income is def•rr•d only when the
charity has to fulfill conditlons before becoming entitled to perlad.
Pagu 11

Acfs MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 5TH APRIL 2023
1 ACCOUNTING POLICIES ctd...
e) Donated services and facilities
In accordarTce wlth the Charities SORP IFRS 102), the general volunteer tirne of
supporters is not recognised. The charity do8s depend on the on the support of ils
volunteers, vthlch is much appreciated.
n Expendlture and Irrecoverable VAT
Expenditure is recognised once thera T5 8 legal or con8tructlve obligation to make a payynent
to a thlrd paty, it is probable that settlement will be required and the amount of the obllgauon
can be measured reliably. Expenditure is classified under the following activity heading..
Expenditure on charitablè activiues cornprises those costs incurred by the charity in the
delivery of its activities and sefvlces for its benefidarles. It includes both costs that can be
allocated directly to such activities and those costs of an Indirect nature necessary to
support them.
Irrecoverable VAT18 charged as a cost agalnst the actlvlty for whlch thg expendllure was
incurred.
g> Taxatlon
The company is a registered charity and the charltsble tax exemptions ore therefora being
claimed to the extent that Income andlor gains are applicable and app118d to charltable
purpo8e8 only. These exemptlons VAII remain in place as long as income and expendlture Is
applied to charrtable purposes only.
h) Crftlcal Accounting Estimates
In the appllcatlon of Ihe charity's accountlng polldes, the trustees are required to make
Judgements, eS￿MateS and assurnptions about the carrying amount of assets and IlabllitS88
that are not readily apparent from other sourc8s. The estimates and assocaated assumptlons
are based on historical experlence and Other factors that are consldered to be relavant.
Actual re8ults may dlffer from these estwnatss.
The estlm8tes and undedying assurnpttons are revlewed on an ongoing basis. Revisions to
accountlng estirnates are recognised In the perlod In whlch the estimate is revised where
the revl3ion affects only that period, or in the period of the revision and future periods where
the revlslon affects both current and future perfods.
2 Related Party Transactlons
The charity was under the control of the board of trustees through out the year. The charity
Trustees were not pald or received any benefits from employment with the charlty In the year,
neither were they relmbursed expenses during the year.
Durfng the year Acts Mlni5tries did not enter Into any transattions with related partie5.
The charlty a150 does not Employ any staff.
paBe 12

ACTS MINISTrIES
NOTES TO THE FINANaAL STATEMENT5
YEAR ENDED 5TH APRIL 2023
3 Charltable activities expenditur•
Unrestrtcted
2023
Restricted
2023
Total
2023
Total
2022
Funds
Little Hearts Orphanage
Special Projects
Total Expondlture
14,580
9.085
23.665
14.580
9.085
23,665
15,795
21,935
37,730
The 2022 amount of £37,730 was made up of £34,730 unrestricted and £3,000 restrbcted.
4 Other exp•nditur•
Unr8strlcted
2023
Restrlcted
2023
Total
2023
Total
2022
Bank chargés
Total Expendituro
353
353
353
353
235
235
The 2022 arnount of £235 was all unre8trlcted.
5 MO￿￿0￿t In funds durlng thé year
Funds brought
Movement in
Transfer
forward from 2022 fijnds In 2023 betrween funds
Funds carrled
fop•4ard
Unrestricted Revenue
Restrltted Revenue
8,946
12.2501
6,696
8,946
12.2501
6,696
Funds brought
Movement In
Transfer
fon•Jard from 2021 funds In 2022 between funds
Funds carrSed
forward
Unrestrlcted Revenue
Restricted Revenue
15,083
{6.1371
8,946
15,083
16,1371
8.946
Page 13