ids.
Company Registration No. N1646812 {Northern Ireland)
chartered accountants
HEALING THE LAND LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

HEALING THE LAND LIMITED
ids.
chartered accountants
CONTENTS
Page
Legal and administrative information
Truslees, feport
Independent examiner's report
Statement of financial activitie5
Balance sheet
Notes to the financial slatements
8-12

HEALING THE LAND LIMITED
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
William McKee
Andrew Campbell
Thomas Barfoot
Charity number
106677
Company number
N1646812
Registered office
42 Luney Road
MAGHERAFELT
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 JULY2024
The Iruslees present their annual report and financial statements for the year 1 August 2022 to 31 July 2023.
The financial statemenis have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's Memorandum and Articles, the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charilies 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)
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 organisations in a
Common effort to show God's love and to bring about reconciliation and unity.
At 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 l 0'.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.
Achievements and performance
Cornmunlty Outreach
We continued lo reach out and 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 continues to be with the elderly,
those living alone, single parent families elc. Our Community Outreach Coordinator has continued her work
befriending the elderly and lonely in the comTnunity. She has had countless opportunities to pray with people, to
run errands as needed and provide support at doctor's appointments etc., especially for those who are immobile
and have no or limited family support. In addition she was asked to take part in a funeral service for one of the
ladies she vislted regularly.
In addition lo our regular work in the community we also=
Delivered multiple bread items weekly Idonaled weekly by Ditty's Home Bakery).
Delivered 100 free turkey dinners on 23rd December in partnership with Ditty's Bakery, Castledawson.
We continued to collaborate with the Maghera Cross Community Link, local Day Centre and other
people in the community lo 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.
Hosted a °Night of Worship and Hope" in the Maghera Cross Community Link with the Tennessee
worship team who returned in June. This evening was free and open lo all. was widely shared on social
media and posters advertising the event were displayed in shops throughout the town.
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 2024
Maghaberry Prison
We continue to coordinate the prison Choir in Maghaberry which meets twi￿ a month, and partlGipates in the
Carol Service and Easter Service. Choir continues lo complement other Chaplaincy programmes already in place
and offers a space for men to be encouraged and to encounter God, perhaps for the very first time. Vlè continue
to connect with these men on a regular basis, often upon their release, helping them to adapt to life on the
outside.
The worship team from Tennessee took part in setwices in Maghaberry, Magilligan and Hyde Bank prisons in
June. The prison choir had the opportunity to participate in the worship event in Maghaberry. Thirty eight people
gave their lives to the Lord throughout the three prison locations at these worship events.
For the 9th year, we were generously provided with 1.400 boxes of chocolates for all of the prisoners and staff in
Maghaberry Prison. These were hand delivered to all the men 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. Through these gifts seven men gave their lives to the Lord.
We were also invited to speak at varlous services in Magilligan Prison on Friday evenings where several men
decided to follow Jesus.
Our prison outreach team, along with the lead Chaplain from Maghaberry Prison, had the opportunity lo visit and
minister in a ladies prison in Rusca, Moldova in May 2024. Over thirty ladies gave their lives to tIE Lord, and,
through contacts with a local bakery in Moldova, we were able to provide bread items for the whole prison
population as a gift.
We also delivered food hampers lo 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.
It's Time Day of Prayer
We fell led by God to organise a Day of Prayer for this land which we organised for Sunday 29Èh October 2023
outside Belfast City Hall. This was an opportunity for people, young and old, to gather shoulder to shoulder, in
unity, with one voice to pray for all that has been happening throughout this land and to it's people. This event
included a prayer walk in Belfast. a tirne of worship and various individuals leading in prayer. This event was
open lo everyone and was widely circulated on social media and e-mailed to church leaders and pastors.
The Day of Prayer then led us to gathering to pray every Monday night at the front of Belfast City Hall for over a
year. Each Monday night was an opportunity to pray alongside other believers from throughout this land and to
share the hope within us with those who stopped to chal with us on the street.
Alight
Our monthly gathering for young adults continue the last Saturday night of each month. This is an opportunity for
young adults lo worship together and hear biblical teaching to encourage and build them up. In August we started
to hold our monthly gatherings in Ditty's Bakery, Castledawson. In June we also hosted a BBQ before we look a
short break over the summer. All Alight gatherings are advertised on social media and all young adults are
welcome to come to a space where they can encounter God and the power of His Holy Spirit.
Bible study
Our men's bible study continues each Saturday morning 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 Community
We continue to gather together on Friday mornings to pray for OLfr local community and land. This included our
annual Good Friday prayer gathering to pray over our 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 Ireland and the U.K.

HEALING THE LAND LIMITED
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Financial review
11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to 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 to 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 to mitigate exposure to the major risks.
structure, governance and management
The charity is a company limited by guarantee and was incorporated on 6 July 2017.
The Irustees, who are also the directors for the purpose of company law, and who served during the year and up
lo the date of signature of the financial statements were..
William McKee
Andrew Campbell
Thorras Barfoot
Judith Badger
(Resigned 12 February 2024}
None of the trustees has any beneficial interest in the Gompany. All of the trustees are members ofthe company
and guarantee to contribute such amounts as may be required (not exceeding £101 in the event of a winding up.
The trustee
report was approved by the Board of Trustees.
And
Tru
Dated.. 6 February 2025
Campbell

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 2024, which are set out on pages 6 to
12.
Respectlve responslblllties of trustees and examlner
As the charity trustees land also the directors of the company for the purposes of company law) you are
responsible for the preparation of the accounts in accordance wilh 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
examinatlDn, it is my responsibility to..
examine the accounts under section 65 of the Charities Act {Northern Ireland) 2008.,
lil) follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 65{91(bl of the Charities Act., and
(iii) state whether particular matters have come to my attention.
Basls of independent examiner's report
I have examined your charity accounts as required 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(b) of the Charities Act. The examination included a review of the accounting records kept by Ihe
charity and a comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees concerning
any such matters.
My role is to state whether any material matters have Gome to my attention giving me Gause to believe-.
That accounting records were not kept in accordance with section 386 of the CompaniesAct 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 methods 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 matters (1) to141 listed above and, in
connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matter5
that require drawing to your attention.
Alison Wallace IFCA)
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated.. 6 FebrLtary 2025

HEALING THE LAND LIMITED
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY2024
Unrestricted Restricted
funds
funds
2024
2024
Total Un restricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
5,540
5,540
1,000
347
1,347
Total income
5,540
5,540
1,000
347
1,347
Expenditure on:
Raising funds
4,347
46
4,393
4,929
535
5,464
Total expenditure
4,347
46
4,393
4,929
535
5,464
Net incomel(expenditurel and
movement in funds
1,193
1461
1,147
13,929}
{188)
(4,117}
Reconciliation of f unds".
Fund balances at 1 August
2023
83
636
719
4,012
824
4,838
Fund balances at 31 July
2024
1,276
590
1,866
83
636
719
The slalement of firnancial activities includes all gains and losses recognised in the year, All income and expenditure
derive from continuing activities.

HEALING THE LAND LIMITED
ids.
¢hartered accountants
BALANCE SHEET
ASAT31 JULY2024
2024
2023
Notes
Current assets
Cash at bank and in hand
1,866
719
Net Current assets
1,866
719
The funds of the charity
Restricted income funds
Unrestricted funds
590
1,276
636
83
10
1,866
719
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 2024.
The director5 acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have nol required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the trustees on 6 Febru
2025
William McKee
Trustee
Andrew
Truste
mpbell
Company registration number N1646812 (Northern Ireland}

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2024
Accounting policies
Charlty Snformation
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 Accounting convention
The financial statements have been prepared in a￿OrdanCe with the charity's Memorandum and Articles, the
Companies Act 2006 and "Accounting and Reporting by Charities- Slalement of Recornmended 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 Gommencin9
from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has 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 stalernents 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 Going concern
At the time of approving the financia5 statements, the trustees hav& a reasonable expectation that the charity
has adequate resources to continue in operational existence for the forese&able 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
objectives.
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the f5nancial statements.
1.4 Income
Income is recognised when the charity is le9ally entitled to it after any performance 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 the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the time of Ihe donation.
1.5 Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligatian Committing the
charity to that expenditure, it is probable that settlement 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-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowing5 in current liabilities.

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
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 at amortised cost using the effective
interest method unless the arrangement constilules a financing transaction, where the transaction is
measured at the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing transaction. where the debt instrument 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 rate method.
Trade Creditors are obligations to pay for goods or servi￿8 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-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilitles
Financial liabilities are derecognised when the charity's contractual obligations 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 entitlement is recognised in Ihe 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 to provide termination benefits.
Income from donations and legacles
Unrestricted Restricted
funds
funds
2024
2024
Total Un restricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
5,540
5,540
1,000
347
1.347

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2024
Raising funds
Unrestricted Restricted
funds
funds
Total Unrestrlcted Restricted
funds
funds
Total
2024
2024
2024
2023
2023
2023
Fundraisino and ublicil
Governance Costs
Event costs
COVID response
Advertising
Staff costs
Support costs
600
600
600
600
46
46
437
2,500
809
535
535
437
2,500
809
4,000
328
4,000
328
Fundraising and publicity
4,347
46
4,393
4,929
535
5,464
4,347
46
4,393
4,929
535
5,484
Support costs
Support Governance
costs
costs
2024Support costs Governance
costs
2023
Bank fees
Sundry
AudÈt fees
54
755
54
755
600
65
263
65
263
600
600
600
809
600
1,409
328
600
928
Analysed between
Fundraising
809
600
1,409
328
600
928
Net movement In funds
2024
2023
The net movement in funds is slated after chargingl{crediting)'.
Fees payable for the independent examination of the charity's financial
Statements
600
600
Trustees
One of the previous trustees, Judith Badger, received £2,500 remuneration during the year12023.' £4,000).
One of the trustees was reimbursed a total of £647 worth of expenses12023- one was reimbursed £2331.
10-

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
Employees
The average monthly nurnber of employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
2,500
4,000
There were no employees whose annual remuneration was more than £60,000.
Taxatlon
The Charity is exempl from taxation on ils activities because all ils income is applied for charitable purposes.
Restrlcted funds
The restricted funds of the charity Gomprlse the unexpended balances of donations and grants held on Irusl
Subject to specific conditions by donors as to how they may be used.
At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
Community outreach
636
146)
590
Prevlous year:
At 1 August
2022
Incomlng
resources
Resources
expended
At 31 July
2023
Community outreach
824
347
(535)
836
10 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
nol subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 August
2023
Incomlng
resources
Resources
expended
At31 July
2024
General funds
83
5.540
14,3471
1,276
11

HEALING THE LAND LIMITED
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
10 Unrestrlcted funds
(Continued)
Prevlous year:
At 1 August
2022
Incomlng
resources
Resources
expended
At31 July
2023
General funds
4,012
1,000
[4,929)
83
11 Analysis of net assets between funds
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances at 31
July 2024 are
represented by..
Current assetsl(liabilities)
1,276
590
1.866
83
636
719
1,276
590
1,866
83
636
719
12 Related party transactlons
There were no disclosable related party transactions during the year12023 - none).
12-