ids.
Company Reglstratlon No. N1646812 (Northern Ireland)
chartered accountants
HEALING THE LAND LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

HEALING THE LAND LIMITED
ids.
chartered accountants
CONTENTS
Page
Legal and adminislralive information
Trustees, report
Independent examiner's report
statement of financial activities
Balance sheet
Notes to the financial statements
8-12

HEALING THE LAND LIMITED
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
William McKee
Andrew Campbell
Thomas Barfool
Charity number
106877
Company number
N1646812
Registered office
42 Luney Road
MAGHERAF=_T
Co Londonderry
BT45 5JW
Independent examiner
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Bankers
First Trust Bank
78 Wellington Street
BALLYMENA
Co Antrim
BT43 6AF

HEALING THE LAND LIMITED
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 JULY 2023
The trustee5 present their annual report and financial slalements for the year 1 August 2022 to 31 July 2023,
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial slalements and comply with the Charity'5 Memorandum and Articles. the Companies Act 2006 and
'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102)" (as amended for accounting periods commencing from 1 January 20161
Purposes
1. To advance the Christian religion for the benefit of the public.
2. Associating together the said inhabitants and the local authorities voluntary and other organisalions in a
common effort to show God's love and to bring about reconciliation and unity.
Al Healing the Land we:
Encourage people to develop their relationship with Jesus Christ believing that His desire is to gve us
life in ils fullest (John 10-.10}.
Organise events that are open and welcoming to all people in the community. It is our desire to see
people from throughout Ireland living peacefully together.
Interact with people one-on-one in the community to give encouragement and show God's love in
practical ways.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achlevements and performance
Communlty Outreach
We have continued to reach out to show God's love in practical ways to those who are lonely and most
vulnerable in Maghera. Draperstown and surrounding rural communities. Most of our work Gonlinues lo be with
the elderly. those living alone, single parent families elc. Our Community Outreach Coordinator has continued
her work by befriending. resuming in person visits and where still preferred connecting via phone calls. She has
had countles5 Opportunities to pray with people, lo run errands as needed and provided support at doctorfs
appointments ect. Especially for those who are immobile and have no or limited family support.
During this financial period we have..
Delivered 148 free meals, kindly supported by a local fellowship. Towards the end of 2022 we were able
to scale back on meals delivered as most people were getting back lo normal and had the support and
help they needed from family and other agencies.
Delivered over 800 free bread items (donated weekly by Ditty's Home Bakery).
Delivered 100 free turkey dinners on 17th December 2022 in partnership with Ditty's Bakery.
Caslledawson. We continued to collaborate with the Maghera Cross Community Link, local Day Cenlre
and other folks in the community to ensure that those who needed a meal were provided with one.
Delivered over 30 food hampers the week before Christmas to those in need of encouragement and
support in a season that is difficult and lonely for so many.
We have been able to serve in various practical ways, i.e. cutting grass, yard clean up, providing
furniture, small household jobs etc.
Our Community Outreach Coordinator continues to serve as Secretary for the Maghera Residents
Collective and is part of the steering group for the International Fund for Ireland Personal Youth
Development Programme coordinated by the Maghera Cross Community Link.

HEALING THE LAND LIMITED
ids.
chartered accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Maghaberry Prison
After a few years of no in-person access to the prison due lo the Government restrictions, w8 were able to
resume our work in Maghaberry Prison in September 2022. We resumed the prison choir which participated in
the Carol Service and Easter service. Choir continues lo complement the other Chaplaincy programmes already
in place and offers a space for men lo be encouraged and lo encounter God, perhaps for the very first time. We
continuè to connect with these men on a regL(lar basis and often upon their release, helping them to adapt to life
on the outside.
In June 2023, we were able to host a worship team from Tennessee who took part in servi￿$ in both
Maghaberry and Magilligan Prisons. The choir also had the opportunity lo participate in the worship event al
Maghabery. In addition we had a guest from Moldova come and speak at a special chaplaincy event in April
2023 and the choir also participated at this event.
Due to a generous donation for the 8th year. we were provided with just over 1.200 selection boxes for all of the
prisoners and staff in Maghaberry Prison. These were hand delivered to all the men in each of the wings just
prior to Christmas. A local fellowship also donated bags of mini-eggs for all of the men for Easter, which we were
able to distribute throughout the prison on Good Friday.
We have also been invited to speak at various Prison Fellowship chapel services in Magilligan Prig)n on Friday
evenings where several men have decided to follow Jesus.
As part of our work within the Prison Service and preparing men for life on the outside we had the opportunity to
arrange a meeting with local business leaders and Magilligan management to discuss the possibilities of
employment for current and ex-prisoners. In early 2023 we were able to find job placement for an ex prisoner at a
local business. This continues lo be on our heart to reduce the reoffending rate upon release.
We also delivered food hampers to prisoner families just prior to Christmas and connected with these families
throughout the year, recognising that quite often families are also struggling on the outside. During one of our
visits the father of a prisoner deaded to follow Jesus.
Allght
In January 2023 we started a mDnthly gathering for young adults {lale teens - 30s) in the local community. This
has been an opportunity for young adults lo gather together lo worship and hear biblical teaching to encourage
them in their walk with Jesus. We have seen many young people come together from throughout this land for our
monthly galherings (la51 Saturday of each month). From January June 2023 each of these gatherings were
held in the Bridewell in Magherafelt. In July we hosted a B8Q before we look a short break for the summer. All
Alight gatherings are advertised on social media and all young adults are welcome to attend.
Bible study
Our men's bible study continues each Saturday moming and has been an opportunity to bring men together from
various denominations and traditions around the Word and prayer. We continue to see these men grow in their
faith and we see God moving in each of their lives.
Prayer for the Communlty
We Continue to gather together on Friday mornings to pray for our local community and land. This included our
annual Good Friday prayer gathering on Slieve Gallion mountain to pray over our community.
Other events
We were invited to come and share a message of hope in The Rock, Co. Tyrone on 7th November 2022. This
event was fr&8 and open to all in the community.
Collaborating with others
In addition. we have been supportive of. and have taken part in prayer events coordinated by other organisations
encouraging prayer specifically for Ire5and and the U.K.

HEALING THE LAND LIMITED
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
Financlal revlew
It is the policy of the charity that unrestricled funds which have not been designated for a specific use should be
maintained al a level equivalent lo between three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
charity's current activities while consideration is given lo ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place lo mitigate exposure to the major risks.
structure, governance and management
The charity is a company limited by guaranlee and was incorporated on 6 July 2017.
The trustees. who are also the directors for the purpose of company law, and who served during the year and up
to the date of signature of the financial slalemenls were..
William McKee
Andrew Campbell
Thomas Barfoot
Judith Badger
(Resigned 12 February 2024}
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company
and guarantee to contribute such amounts as may be required (not exceeding £10) in the event of a winding UP.
The trustees, report was approved
the Board of Trustees.
Andrew Campbell
Trustee
Dated.. 19 March 2024

HEALING THE LAND LIMITED
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HEALING THE LAND LIMITED
I report on the financial statements of the charity for the year ended 31 July 2023, which are set out on pages 6 to
12.
Respective responsibilities of trustees and examiner
As the charity trustees (and also the directors of the cornpany for the purposes of company lawl ycu are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, it Is my responsibility to..
examine the accounts under section 65 of the Charities Act {Northem Ireland) 2008,
(ill follow the procedures lald down in the general Directions given by the Charity Commission for Northern
Ireland under section 65(91(b) of the Charities Act., and
liiil state whether particular matters have come to my attention.
Basis of independent examiner's report
I have examined your charity accounts as requiied under section 65 of the Charities Act and my examination was
carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under
section 65(91(bl of the Charities Act. The examination included a review of the accounting records kept by the
harity and a comparison of tho account5 presented with those records. It a150 includes consideration of any
unusual items or disclosures in the accouits, and seeking explanations from you as Charity trustees concerning
any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
That accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Act 2006 and with the melhods and principles of the Charities Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters11) to {4) listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters
that require drawing to your attention.
AL
Alison Wallace (FCA)
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated.. 19 March 2024

HEALING THE LAND LIMITED
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2023
Unrestricted Restricted
fund5
lunds
2023
2023
Total
Total
2023
2022
Notes
Donation5 and legacies
1.000
347
1,347
15,159
dltur
Raising funds
4,929
535
5,464
10.487
Total resources expended
4,929
535
5,484
10,487
Net lexpenditurellincome for the yearl
Net movement in funds
(3,929)
(188)
14,117)
4,672
Fund balances at 1 August 2022
4,012
824
4.836
184
Fund balances at 31 July 2023
83
636
719
4.836
The stalement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. Ail income and expenditure
derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account
under the Companies Act 2006.

HEALING THE LAND LIMITED
ids.
chartered accountonts
BALANCE SHEET
AS AT31 JULY2023
2023
2022
Notes
Current assets
Cash at bank and in hand
719
4,836
Net current assets
719
4,836
The funds of the charity
Restricted income funds
Unrestricted funds
636
83
824
4,012
719
4,836
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 July 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Acl 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the y ear in quèstion in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small cotnpanies regime.
The financial statements were approved by the trustees on 19 M
2024
William McKee
Trustee
Andre
Truste
ampbell
Company registration number N1646812 (Northern Ireland)

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
Accountlng poliGles
Charlty Information
Healing the Land Limited is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is 42 Luney Road, MAGHERAFELT, Co Londonderry. BT45 5JW.
1.1 Accountlng conventlon
The financial statements have been prepared in accordance with the charity's Memorandum and Artides, the
Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102}" (as amended for accounting periods commencing
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity ha5 taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operalional existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectiV8S.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are sel out in the notes lo the financial slalements.
1.4 Income
Income is recognised when the charity is legally entitled to it afier any performanc& conditions have been met.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once Ihe charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation lo donations received under Gfft Asd or deeds of covenant is recognised al the time of the donation.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or Constructive obligation committing the
charity lo that expenditure, il is probable that selllement will be required. and the amount of the obligation can
be measured reliably All expenditure is accounted for on a payments basis.
1.6 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks. other short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 JULY 2023
Accounting pollcles
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction. where the transaction is
measLJred al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financlal liabllltles
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement conslilutes a financing transaction, where the debt inslrumenl is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised
Debt instruments are subsequently carried at amortised cost, using the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired In the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently m8asured at amortised cost using the effective interest method.
Derecognition of financial liabllities
Financial liabilities are derecognised when the charity's contractual obl￿gationS expire or are discharged or
cancelled.
1.7 Taxation
No provision is required for taxation as the company is defined as a charity for taxation purposes.
1.8 Employee benefits
The cost of any unused holiday entitlemènt is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or lo provide termination benefits.
Donations and legacles
Unrestrlcted Restrlcted
funds
funds
Total
Unrestricted Restricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
Donations and gifts
1,000
347
1,347
7.435
7,724
15.159

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2023
Ralslng funds
Unrestricted Restrlcted
funds
funds
Total Unrestrlcted Restricted
funds
funds
Total
2023
2023
2023
2022
2022
2022
ublicit
Governance Costs
Event costs
COVID response
Advertising
Staff costs
Support costs
600
600
600
600
2,654
230
16
6.750
837
2,654
230
16
4.000
535
535
4,000
328
4,000
237
2,750
237
Fundraising and publicity
4,929
535
5,464
3,587
6.900
10,487
4,929
535
5,464
3,587
6.900
10,487
Support costs
Support Governance
costs
costs
2023Support costs Governance
costs
2022
Bank fees
Sundry
Accountancy
65
263
65
263
600
49
188
49
188
600
600
600
328
600
928
237
600
837
Analysed between
Fundraising
328
600
928
271
600
837
Trustees
One of the trustees received £4,000 remuneration during the year12022'. £2.750). One of the trustees was
reimbursed a total of £233 worth of expenses {2022- one was reimbursed £324).
Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
10-

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JUL Y 2023
Employees
(Continued)
Employment costs
2023
2022
Wages and salaries
4,000
6,750
There were no employees whose annual remuneration was more than £60,000.
Taxation
The charity is exempt from taxation on its activities because all ils income is applied for charitable purposes.
Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 August
2022
Incoming
resources
Resources
expended
At 31 July
2023
824
347
{5351
636
Prevlous year:
At 1 August
2021
Incomlng
resources
Resources
expended
At 31 July
2022
7.724
(6,900)
824
Unrestrlcted funds
The unrestricted funds of the charity Comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and granlors as to how they may be used. These include
designated funds which have been sel aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 August
2022
Incoming
resources
Resources
expended
At 31 July
2023
General fvnds
4,012
1.000
{4,929}
83
Prevlous year..
At 1 August
2021
In¢omlng
resources
Resources
expended
At 31 July
2022
General funds
164
7.435
(3,5871
4,012
11

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
10 Analysis of net assets between funds
Unrestricted Restrlcted
funds
funds
2023
2023
Total Un restricted Restricted
funds
funds
2022
2022
Total
2023
2022
Fund balances at 31
July 2023 are
represented by..
Current 8ssetsl{liabilitiesl
83
636
719
4,836
4,836
83
636
719
4,836
4,836
11 Related party transactions
There were no disclosable related party transactions during the year12022 - none}.
12-