PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANT5 & REGISTERED AUDITOR5 REG ISTERED COMPANY NU M BER.. N1626600 INortherJi Ire19t]dl REGISTC4RF.D CFIARITV NUMBER.. 106753 REPOIIT OFTHE TRUSTEES AND UNAUDI'I'ED FINANCIAL STATEMENTS FOKTHE YCAR ENDED31 DECEMBER 2025 FOR FERMANAGH CHRISTIAN fELLOWSHIP Patton Rainey Stensoii Liiniied Chaiiered A¢¢ountanis 6 Edsl Bi-ldge Sireei Enniskillen Co Fei'in¢ll)agh BT74 7B-r CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rwislered tocairy oul audit WOTk and reQu￿ted lor a rangeol lnv8stsnenl￿S￿9ss ad￿llIeS U￿tEd Klngdom by the In51iiule ol ChartprfdA¢¢ountants in Ireland FERMANACH CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for tlie Year Ended 31 DECEMBER 202S Page Report of the Trusiee5 Independent Examiner'5 Report Statement of Financial Aclivilie5 13 B#lanee Sheet 14 to 15 Notes to the Finaneial Statetnents 16 to 21 Page 2 FERMANAGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for the Year Ended 31 DC4CEMBER 2025 Tlie trustees wlio are also director5 of the charity for Ihe piirposes of the Companies Act 2006, pre5eiit tlieir report with tlie financial statenients of the charity for tlie year ended J l December 2025. The trustees hav¢ adopted the provisions of AccountiRo and Reportino by Charities.. Statetnenl of Recomniended Praciice applicable to charities preparinu theiT accounts in accordance with tlie Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l Januaiy 20191. OBJECTIVES AND ACTIVITIES Objective5 and aims Tlie chaTity'S objectives are for the public benefii as sei out in ihe Articles gf Association and are restricted to the following.. {a) Tlie proinotion and furtheiance of the Chrisiian Religion- (bl Tlie relief of poverty, finantial and social hardship as need may arise: Icl The advancemeiit of education of per5011s worldwide; (dl Helping young people throutsh the provision of iecreational and leisure time activities- (dl Providing fiiiancial lupport to evangelists. Inissionaries. Individuals and organisations. Significant activities Iveryihin(r we do at femianagh Christian Fellowship is shaped by a desire lo care for people in a liolistie manner. Our heart is to support the spiritual, physical, and menial needs of everyone who attends. This year has been particularly encouratsiiig as the cliurch has conrinued to grow and broaden its provision of prooranirnes aeross all age groups. At The Crossroads Leadin(T UP to EasteT. we held a week of mission during which individuals froin FCF shared their personal stories of Coming io faith in Chrisi and Sam brought a closiiig Go%peS cliallen" We praise God for the evideni ways He was ar work in the lives of ihose who attended. Thank you to all those who made this week such a blessing. Baptisms and Baby Dedications During the year we celebrdted I I l)eliever baptisn15 and 4 baby dedicaiions. After careful consideraiion, the Elders have agreed that future baby dedications will take place during Sundays designated as All-Age Service5, ensuring tliese Inoin¢nts ar¢ shared by the whole ehurth family. Creche, Children, Youth & Young Adults It 15 uplifting to look around FCF on a Sunday moming and at many of our other events and see so niany children and L• people filling tl)e building. This is both a wonderful privilege and a sigiiificant responsibility a5 we invest in these young lives. We are deeply gi"aieful to every member of ilie teains whose dedicaiion tnakes these vital Ininistries possible. There are currently 155 children registered across all groups in ihe 2025126 academic year. Sunday School Sunday School has continued each week during Ihe sermon. following ihe BibleTime syllabus. The ieatn includes 28 teachers and l ? assigianis. each giving beiween 4 & 8 Sundays of their own service time, in addition to the preparation of lessons, crafts, Inemory verses. and songs. We are deeply graieful for their conimitmenl. li 15 especially encouraging to see the younger tseneraiion of assistants in Level O growiiig in confideii¢e and skill a5 they lielp with our youngest children. Their developmeni is evideni, and many of them will undoubtedly becoiiie the Sunday School ￿a¢herS of ihe future. Please coniinue io uphold them in prayer. Noie.. A new and growing ieam of SEN volunteers is Thow providing weekly 5UPPOrt ihiough a dedicated Buddy System within our Level 2 Sunday School class. Please continue to pray for Iliis jttiportaTri and developing Ininisrry. - Creche This is a supervised créclie facility where parents can leave tlieir children with confidence durin¥ ihe seni)on. We wani io express our sincere ihanks to the teani who serve so faiilifully in ihis ministry. Many parenis have shared their appreciaiion. and we recogni5e the challenge involved in providiiig this level of care. Nuinbers vary from week to week. bui there can be up 10 20 children in ihe crèche - an iiicredible responsibility. We irusi thai ihe recent guidelines we circulaied have been Iielpful as you continue in Ihis iinponanl work. Page 2 FERMANAGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for thc Year Ended JI DECEMBER 2025 Little Acoms Tlii5 group welcoines babie5, toddleTS. and their parents, bFuardians. or childniinders. Ineeting every other Wednesday iii FCF. Little Acorns has continued to flourish, wi(li around 20-JO liltl¢ ones atiending each session alongsidc 15-20 adults. The comjnitmeiit sliown by the leaders week after week is deeply appreciated, and Ilieir faitl)flllness lias not uoiie unnoticed. It is also encoui'agiiig to see faniilie5 fvoiii outside FCF joining us, exleiiding our reacli iiito the wideT cojnmuniry. Tlie children enjoy a I'liythm of structured play. sin¥ing, and a short Bible story, all root¢d in the Christiaii message Miglity Oaks Tliis club welcomes children aged i- I l and tneets every Wednesday nighi in FCF The children enjoy a full progi'aiiiime ol games, singing, quizzes, crafts: meniory ve15e5, and Bible stories. Mighty Oaks has coiitinued to grow, with 25-40 childjen attendijig eacli week aloiig5ide the leaders. The coinmiinient and faithtulness shown by tlie tcani week after week is deeply appreciated. It is also encouraging to See childreii from ouiside FCF joiniiig us, allowing this miiiistry to reach furtlier into our coinmunity with the love of Christ. Rooted & Grouiided Tliis miiiistiy serves our teenagers twice a month gathering on Friday nights for fun, fellowship, and a Short mes5atse, and agaiii on Sunday Inorniiigs once per montli for teachin¥ ihal helps them explore Christianity and the Bible in a way that speak5 to their stage of life. Througliout 2025, it ha5 been encouTauing to see our young people engaging with God's Word and with one another. We continue to pray for steadv growth a5 they beconie more rooted wiihin rhe life of the cliurch. -The weekend away in April was a real blessiJ)g, and we are deeply grateful lo the leaders who l)ove stepped into Ihc responsibility of coordinatin¥ this vital ministry. Seed Team Last 5u¥nmei the newly fomed SF.ED leaim roll a children's club in July with up to 40 children allending. This club was advertised around schools and lo¢ally. It was great to see children froim outside FCF coming, some of whom have CORtinued to come to Mighry Oaks on a Wednesday niglii. I'his year we hope lo have another SEED team running in July. Please pray and support rheiii as they prepar¢. that they would grow in theiT undeisianding of God and wirness His work rirsthand throughout tlie week. Anchored This groyp supports young adults aged 18-30 and meets every otheT Saiurday nighi in FCF. It offers spa¢c for fricndship, fellowship. and meaningful discussion on a wide ranoe of topies. always grounding ihose conversations in what Cjod's Word teaches. It provide5 encouragetnent and spiritual support as these young adulis st¢p into university life or the workplace. This seasoii of life is full of significant decisions, and we recognise how crucial it is that OUT young adults grow in faith, wisdoin, and confidence in God'5 leading. Please coniinue fo pray for their spiritual d¢v¢lopment. for wise choices, and for the leaders as they guide and shape this Tninisiry into 2026. Christmas Praise We hosted a Christmas event filled with caTols and a Gospel message; it was a wopd¢rful ¢vening of prdise. worship. and hearing God'5 Word a5 we reflected on the illcamaiion of Chrisi. Counsellillg As outlined in your membe￿. home pack, FCF leadership ¢ncourage5 anyone needing support wilh menral health. Inarria(Te. or other personal coneems lo seek help from trained local ¢ounsellors. Discipleship Course During the year. a four-week discipleship course was held, and thos¢ who attended engaged well as they explored Ilie foundations of the Chrisiian faith. li has been another very ¢ncouraging season foi (he Discipleship Course. with sirong attendance and meanintsful panicipation tliroughout each study. Page 3 FERMANA HRISTIAN FELLOWSHIP REPORT OF THE TR STEES for tht Year Ended 31 DECEMBER 2025 Since oui initial gaihering. the group has read ihrough Philippians. Colossians, Luke chapters 1-2, and we are tU￿¢￿tIY working ihrough Galatians. A new passage is shar¢d with lh¢ gTgUP every two or three days. and after six weeks or so we meet together io discuss whai we have leamed. share refleciions, and ask questions. We are graieful to those who faciliiaie ihis course and to everyone who has taken part In the readin05. It has been a real encouragemeni r(F see people expressing a desire lo grow in iheir undcrstsnding of God's Word aiid showing clear sigiis of spiriiual growrh. Funerals This year. we supported one funeral associated with FCF. Home Groups Ther¢ are nine hotn¢groups meeting acTOSS F¢rmanagli, and they continue to be a real spiritual blessing ￿ those who attend. During 2025 we completed a study in l John and then be. oan workin(r ihrough the book ofjonah. These oaiherings provide a voluable opportunity for Bible siudy and for praying for one another within a small group setting. Thank you to all who faciliiate and host these groups. Your ¢ommiiinent makes this ministry POS5ible and deeply appreciated. Hope Explored / Chris¢isnity F,xplor¢d This year we rail a tWQ-Part course beginning with 'Hope Explored, (three sessions) followed by 'Chiisiianity Explored, {seven weeks). The Inaterial presents the gosp¢l in a clear and accessible way, and the eourse is intended 10 be accessible for individuals wlio would not nornially engage in ¢hurch life. We have had many tneaningful discussions. Thank you io everyoiie who facilitated the course, invited oiheTS. or supported it in any way. Your involveineni has made a real diffeTence. Ladies, Events We have been pleased io have had a Tange of ladies, events ihroughout the year. This included a ladies. breakfast in February. 'Worry to Worship, in March. 'Moving in May,. a muins-and-kids breakfast in September. 'Crdft. Coffee and Chat, in Ociober. and a Christmas evening oui in December. Attendance al tliese events has been very encouraging, and we know they hav¢ been a real blessincy to the women who came. li has beei) wonderful to see such a variety of opponuniiies for fellowship, en¢our8getneTrt, athd fut) 35 Sister5 in God's family A heartfelt thank you goes to everyone who planned, hosted. contributed to, or took part in these eveftis" your efforts have made this ministry both Ineaningful and memorable. Men's Events A cominittee frorn FCF organised a variety of men's events throughout the year. This included a Inen's breakfast in February, a trip to the Irish Meii's Convention in Marcl), a BBQ and gajnes laieT thai nioftth. a day trip in May. and in September the group COnn￿ted with the Crown Jesus event5 and 'Meii Behaving Dadly.. Attendance l)as been very encollragin& and these gatherings have clearly been a blessing to the Inen who took part. A ma$5ive (hank you is due to those who organised these. eontribuied and took pan in thein io make them such a success. During OciobeT ag a follow up to the Crown Jesus Then's eveni, Legacy rwi the 'Men Behaving Dadly" course in rermanagh. encouraging both 'physical' and '5pirilual' fail)ers to be ChFlStian exainples and iiientors in the various roles wiihin the lioime and cliur¢h. We hosted one of the four sessioi)s in FCF. Page 4 FERMANAGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for thc Yc#r Ended 31 DECEMBER 2025 Men's Shed The Men'5 Shed meet every Thursday in the workshop at fcF, providing a space for men io gather and work on simple pi'ojects toijctlier. It offers coinpanionship and also 5UPPOrts tl)e Inen spiritually. Attendance has been sirong, with a (Troup of eiitliusiastic 'craftsmen' who not gnly eiijoy the woodwork projects but have also been a greai help with practical jobs in and around the cliurcli. Opportiinities to assist people outside the church liave arisen from tiine to lime as well, and this help has been greaily appreciated. Each week there is time during the tea break to distuss a Bible iopic. and these conversaiions consistently offer spiritual insi(Tht and encouragement. Sincere thanks to all who atiend and have eontribuied their skills and practical help around FCF. Mission Femianagh Christian Fellowship SUPPOTts a range of missionaries and mission organisations both locally and internationally. This support is expressed throuJo financial oiving and through hosiing deputaiion meeiings. We are thallkful for our missioii coordinator. wlio maintains reoulaT contact with our partners and organises a dedicated prayer titne twice a year specifically focused on their work and needs. Praise & Worship We are truly blessed in FCF to have such a ttifted and comn)ilted group of musicians. vocalists, and worship leaders who serve us week by week. We are grateful foT each peTson involved. and we especially want io acknowledge the band leaders for their faiil)ful leadership. Those directly involved know the tin)e and care Ihai goes into choosing and leaming songs. preparino n)usic and chords. communicating wilh the team, and affiving eaily on Sunday momings to rehearse long before Ihe service begins. Each band brings lis own style and approach, giving our Sunday worship a Ticli sense of variety Our desire is thai. 3$ we lead each week. the congregaiion is drawn inro meaningful worship. We also hope ihat the chtldren and young people growing up in FCF will learn songs filled with ihe truihs of Scripture - songs that will stay with them throughout theiT Pr3yer Ministry We art deeply ¥raieful for the volllnleers whg give their titne eacli Sunday Inorniii¥ to play with (hose who come 10 Ihe prayer minisiry area. Although the numbers ¢an be stn811 at times, this remains an esseniial pafl ofour Ininisiry. and we encouia¥e anyone who would value prayer to come to the piayei area and allow someone to siand wilh them before tlie LoTd. It is alway5 entouraging to see people pray￿¥ for one another during our gatherings. Please coniinue io follow Scripture's call (o 'pray for one dtio(heT,' as these moinents ofshared player are a real blessing to our fellowship. Many in FCF l)ave already joined the prayer WhatsApp roup,. if you haven'l yet, you are very welcome 10 do so. Prayer requests can also be pa55ed on confidentially througli the elder5 to be shared with the group. Seniors FCF opens its doors each month loi our seniors to nieet on a Thursday alieniooii, where they enjoy lea or a light lunch. sit)¥ hyinns. and listen io a niessage froill God's Wold. It has been another very encouraging yearl Attendance has been excellent. and fioin convenations with those who come. li is Clear how much they value and appreeiate ihe iiine, care, and ¢reaiivity invesied each Inonth, wlieiher tlirougli the food. decorolions, gifts, music, or messages. Eveiythin8 IS received with genuine gratitude and looked forward io with anticipation. On behalf of the elders. a heartfelt thank you goes to the entire Seniors, team. Your faithful servtce is a real blessing, and we pray the Lord will conliiiue lo strengthen and encourage you as you serve Him by serving tliein. Page 5 FERMANAGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for tlie Ycar Elided 31 DECCMBER 2025 Sing This ladies, eveni has proved to be a real tonic and a great encouragement to those who attend once a month on a Monday nighi. The Sing choir ha% also Shared iii fcF at Christina5 and on other occasions, which has been a real blessino io (he fellowship. The leadersliip is decply thankful for the commitment and dedication shown in faciliiaring such an uplifting evening each rnonth. Street Outreaeh It has been wonderlul to see this outreach begin aoain on the Ihird Saiurday of each monih. when a group goes io ihe Diamond in Enniskillen to be a witness for the oospel. Please continue io pray for divine appointmenis. for meaningful spiriiual conversatioiis. and foT the Holy Spirit to work in the lives of those rhe ieam meeis. We are graieful lo those who organise this ministry aiid for their faithful comniitment. Teaching Fem)anagh Christian Fellowship meets every Sunday moming for praise. prayer. ￿athing. communion. and fellowship over refreshii)ents. Those who wish can also receive PTayer when requested. The Sunday morning service is sireamed online ihrouvh the websire, wilh an access code available for those unable 10 attend in person. Sharing refreshmenis iogeiher provides valuable lime for conversation, personal conneciion, and prayer. During Sunday worship the following are available". Creche Sunday school {Include5 Pre-school children & some SEN support) Rooted and Grounded Imonihly) During 2025 we welcoined ?2 visiting speakers. along with 8 speakers from within FCF. Throughout the year we were encouragyed by updaies and repons from a range of Inission groups and organisations. We are deeply Ihankful for the variety and quality of the teacliing? and preaching we have received. it has been excelleni and greaily appreciated. As we look ahead to a new year, please continue to pray foT both those who speak and ihose who lisien. thai 2026 would be maTked by continued spiritual growth. Pray speeifically for Sam who will be preaching more frequently in Ihe year ahead. Tuesday Evenings These aliernated between hoinegioups. prayerlbible 51udy. and tnission reports (seven in totall held in the FCF building. These gatherin¥s provide a weekly opportunity 10 ieceive struetuied. relevai)I teaching on the Christian faiih. io hear about God's work locally on that will offer clarity and support for this role. We are also giaieful io parenis for their cooperation in observing ihe age 8+ requirement for the sports area and youth annex, which helps keep everyone safe and ensures the space is used well. Page 9 FERMAf4AGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2025 OWECTIVES AND ACTIVITIES Significaiit activities Missioli {tlie spread of the Christiaii faithl - Fermanagh Christian Fellowship seek to suppoil various niissionaries and iiiissioii groups both locally and iiilernalionally. Tl)is is facilitated tlirougli fEiiance aiid depulatioii Ineetin8S. Tliere are other activities whtch involve many Church volunteers eg.c3tering team, cleaning teain, property and grounds teaiii, music tean), niedia ieain, postoral care ¢eatn etc, We have been blessed aiid greatly assisted by our Ministry group volunteers during the year and are so Ihankflll for thein. Staffinglconsultancy Stephen & Catherine- Stephen (Supported by liis wife C8therine) works for FCF on a part tiine ba515 focusin8 on pastoral caie of tlie church Ineinbers and otliers. Hoine and Pastoral visitation duriiig 2025 has increased and the decision wa5 niade that initial focus for this area of need would be on member5 primaTiIy. Building In March 2024, FCF purchased the biiilding they were renting. This property ts extreinely 5Ultable forthe various actiV5ties of the charity and there are no other prernises in EnniskilleTr that would be a suitable vellue for the ¢huith. Public benefit The benefits flowing from the purposes of tlie charity include atl iiicrease in physical, tnenlal and SPiTltual welfare of iiidividua15, fainilies ai)d individuals beiiig able Io Teceive nouri5hineiil witli food, clothing and financial help-, a5Si5tance iii providing education and ieligiou5 education advanceinent,- developiment of ski115 to assisi and Iielp 11)embers of the publTC and society", cai"in¥ for the sick ai)d disabled by hoine visits, equipping and training young people to lielp rhem in tlieir future life, help provide 5UPPOrt for people of the Christian faith to fulfil their Inission which will help the moral itnprovenieni of socieiy.These can be (lemoiistrated through verbal and wrirten feedback and reporLS. There is no liann arisiTrg from any of ihese purposes, people see ihe benefit and that is why they attend.The majority of people would be from the F¢nnanagh and OtRagh Disiriet Council area. The Trust¢cs s¢ek to ei)sure tliat rh¢ Publi¢ benefit requireinent is considered and l-ermanagh Christian fellowship facilitat¢s the advancement of ihe Christian Religion and having du¢ regard to the Charity Coniinission for Northern Ireland's guidance on public benefit. FINANCIAL REVIEW FiiJ8ncial positio Th¢ Fellowsliip is reliant gn th¢ voluntary gifts and dgn?tigns from its donors a5 well a5 Gift Aid refunds. The total in¢oTne for Ihe year ended 3 1 Dc¢ember 2025 aniounted to £168,685 (2024..£406,4351. I'he total expenditure for the year ended 31 Deceinber 2025 amounted tL) £136,461, {2024..£121.776). The 'frustees consider that the unrestricted funds of the charity have sllfficient resources aiid asseis available which are adequate to fulfil their obligations. The charity held £J5,775 in Cash Reserves at the year end (2024.. £44,514). Reserve5 policy The incoine of the Fellowship 15 COn￿ldered stable and tlie risk5 associated with any signifi¢anL reduction in income is regarded as unlikely. The trustees are satlsfied that a figure equating to approximately rwo moiiihs, expenditure is an appropriate level of reserve balance at the present time. The trustees are reviewino the Reserves Policy in Ihe current year. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Tlie chariiy is controlled by its governing document. a Memorandum and Articles of Association and constitutes a limited coinpany, limited by guaTantee. as defined by the Companies Act 2006. The company was set up on 10th September 2014 and was regisiered with the Charily Coinmission for Northem Ireland on 8 August 2017. Pa(Te 10 FCI RMANAGH CHRISTIAN FELLOWSHIP REPORT OF THE TRUSTEES for the Year Ei iided 31 DECEM IIF.R 2025 STRUCTURE, COVERNANCE AND MANAGEMENT kisk MA Thagement The trustees have a duty to identify and ieview the risks lo wliich the charity is exposed and to ensure appropriate controls are in place ro provide rea50niible assurance a¥ai1151 fraiid and error. RF.FERENCF. AND ADMINISTRATIVE DETAILS Regislered Compauy tlumber N1626600 (Northern Ireland) Registered Charity number 106753 Registered orrice A4 Poitora Wharf Qllccn 8treet Co. Fermanagh BT74 7PW Trustee5 S J Baliner H l Jone% (resigned 24.3.25} l Magee M Baliner IndepcndeNt Examiner Mr Thoina5 S Patton FCA Patton Rainey Stenson Liniited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT Approved by order of ihe board of trustees on I l June 2026 and signed 115 behalf by.. S J Balmer- Trus(ee Page I I PRS Patton Rainey I Stenson Limited CHAR TERED ACCOUNTANT5 S REGISTERED AYtsITORS IINDEPINDENT EXAMINEII'S EiEPORTTO THC TRUS"fEES OF FI,-IIMANAG14 CHIIISTI A.Y FFLLOWS141P l i"eport on tlie accounts of the company for tlie year ended 31 December ?1125. whsch are sei out on pages Ihi11een lo twenty one. Respective responsibilities of charitv trllstec5 aii(J ex9miiier As the ¢liJriiy's ti'usiees land also tlit dii'ectors l'oi- the puiposes of company lawl you are responsible for Ilie pi'epai'atioii of the accounts iii aLCOI'daiice with the requii'ements of Ihe Lonipanies Act 2006. Having $8tisfied niyseif that tlie Charity is not ¥ubjeci io audii under company l(Iw and Is el iuible for iiidepeiidenl examinaiion. it Is iiiy responsibility to. examine the accounts uiidei. Section 65 of the Chai-Ilies Aci follow the procedures laid dowii in the geiieral Directions oiven by Ihe Charity Coiiiinissioii for Northeni Irelaiid uiider Section 65(9}Ibl of Ilie Charities Aci stale whethei. i)anicular Inaiiers have come 10 my atteniion. Basis of the independent examiner's report I liave exaniiiied youi. charity accounis as required under Section 65 of the Chariiies Act and iny exaininaiion was ca1'1'1td oui in accordance wilh the general Directions uiven by the Charity Conimissioii for Northei'n Ireland unde1. Section 65191{bl of ilie Charitie5 Aci. The examinaiion included a review of the accounting records kepi by the chai'ily aiid a coinparison of the accounts presenied with tliosc i-ecords. li also Included considei-ation of any unusual iienis or disc105ures in Ihe account5, and seeking explanaiions fi.om you as charily Iiusiees concerning dny such Inaitei 5. My 1.ole is to slate whether any matei'ial matters have come io Iny atieniion giviiig tne Cause 10 believe". 'riiat accounting records were noi kept in accordaiice with Seciion 186 of tlie Companie5 Act 2006 Tliar Ihc acLounis do not accord wilh those accouniinu ielvrds That the acLounlS do noi coinply with the accouiiiino i"equii"einents of Section 396 0l.ihe Companies Aci 2006 and with the tneihods and pi'inciples of the Cliarities Siatenieiii of li¢comiMeiidcd Practice applicable 10 charities pieparii)o iheir a¢couiiis in a¢cordai)ce with tlie Fiiiancial Kepoitiiig Standai'd applicable In tlie UK aiid Republic ol Ireland That there is furtlier infomiation needed for a pioper understanding of the accounts to be reached. Independent ex8m irher's Statement have Completed iiiy examination and have Loncei'ns in respe¢1 of the iiiatiers { I I ro (41 listed above and, in ¢oniiection with following the Diieciions of Ihe Charity Commissioi) foi Noril)ern Iieland, I liave fouiid iio inariers Ihai require drawing io your aiienlion. 7L-5 Mr Thomas S Patton FCA Paitoii Rainey Sienson Litniied Chartered AcLouiiiaTrlS 6 East Biidge Streei Enniskillen Co. Fermai)agh BT14 7BT I l June 2026 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regi8tpredto catry(wJl audilwtyk and regthated lora range 01 Inve91m￿l bu￿[ ￿t￿￿lES in ihe United Kingdom by the Instrtute ol chart9[￿ Ac¢tyJniants in Ir48nd FERMANAGH CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITIES (or the Year Ended 31 DECEMBER 2025 31.12.25 Tot#1 31.12.24 Total funds Unrestricted fund Restricted fuiid Nores INCOME AND ENDOWMENTS FROM Donations and lega¢i¢s 158,685 158,68> 406435 EXPENDITURE ON Charitable activities Chariiable 136.461 136,461 121,776 NET INCOME 22,224 22,224 284.659 RCCONCILIATION OF FUNDS Total funds broughi forward 352.406 352.406 67,747 TOTAL FUNDS CARRIED FORWARD 374,030 i52.406 Thc noi¢s form part of these financial stateinents Page 13 FERMANAGH CHRISTIAN FELLOWSHIP BALANCE SHEET 31 DECEMIIF.R 2025 31.12.25 Total funds 31.12.24 Total funds Unrestri¢ied fund Restricted fund Notes FIXC4 D ASSETS Tangible assets 570.$81 570,581 552.809 CURRENT ASSETS Debiors Cash at bank 15.000 35,775 27,829 44,514 50,775 50.775 72.343 CREDITORS Aiiiounts falling due within one year (46.800) (46.800) (46.8001 NET CURRENT ASSETS 3,975 TOTAL ASSETS LESS CURRENT LIABILITIES 574.556 574,SS6 578,352 CREDITORS Amounts falling due after inore than one year (199,926) (199,9261 {225,946} NET ASSETS 374.630 374,630 352406 FUNDS Unrestricted fund5 374,630 352.406 TOTAL FUNDS 374 630 352 406 Tlie charitable company Ks entitled to exemption from audit llnder Section 477 OF the Companies A¢1 2006 for the year ended 31 December 2025. The Inembers have tjot required the con)pany to obtain an audit of its financial statements for the year ended 31 December 2025 iii accordance with Section 476 olthe Companies Act 2006. The trustees acknowledge IheiT responsibilities for lal ensuring Ihat the Chaiitable company keeps accounting records that comply with Sections 386 and J87 of the Companies Aci 2(M)6 and preparing financial 5tatemenis which give a true and fair view of the state of affairs of the charitable company as at the ei)d of each financial year and of its sui'plus or deficit for each financial year in accordance wirh the requirements of Sections 394 and 395 aiid which otheiwise cornply wilh ihe requirements of the Companies Act 2006 relating to financial stai¢menls. so far as &pplicable tts the Charitable company. (b) The notes fonn pan of these financial statetnent5 Page 14 eontinued... FERMANAGH CHRISTIAN VELLOWSHIP BALANCE SHECIT- continued 31 DF.CEMBER 202S These financial stateiiieiiis have beei) prepared in accordance with ihe provisions applicable to charitable companies subject to the sn)all coinpaiiies TeiFime. The finai)cial stateinents were approved by the Board of Trustees and auihorised for issue on I l June 2026 and were sig7ned on its behalf by.. S J Baltner- Trnslee l Magee- Trustee The notes form part of Ehese financial statements Page 15 FERMANAGH CHRISTIAIY FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS ror the Year Ended 31 DECEMBER 2025 ACCOUNTING POLICIES Basis of prepariiig tlie fin211cial statemeiits Tlie financial slalenicnts have becn prcparcd under die historical ¢ost convention, and in accordance with the Coinpanies Act 2006 and the rcquirements of Ihc Statcmcnl of Recoinmended Piactice, Accounting and Reponing by Charities preparing their accounts in accordanc¢ with tlie Fiiiancial Reportiiig Standard applicable in Ihe UK and Republic of Ireland (I.'RS 1021. In¢ome All inCOTne 15 recooni5ed iii the Stateinent of Finaiicial Activities once the charity has cntitleinent to the fllnds. it 15 probable that the incoine will be rcccived and Ihc ainount can be measured reliably. Incoine relates to donations and uifts received alono with Gift Aid reclaims rcccived from HMRC. Eipenditure Liabilities are recognised as expenditure as soon as tliere is a legal or constructivc obligation committijig the charity to that expenditure, il is probable that a transfer of economic bcncfits will be required in settletnent and the atnount of the obl joation can be Ineasllred rcliably. Expenditure is accountcd for on an accruals basis and has been classified under lieadings that aggrcgatc all cost related to the eategory Where costs cannot be directly aiiiibuted to particular heading5 they haye beeTr allocated to activities on a basis consistent with the use of resources. Tangible rtxed a55et5 Depreciatitsn 15 provided at the following annual rate5 in order to write off each asset over its estimated useful life. Freehold property Plant and machinery Fixtures and fittings Motor vehicles 217/0 OTb Cost 20 /0 on reducing balance 2￿/ts on reducing balance 25 % on reducing balance Fix¢d assets are stated ai cost or valuation less depreciaiion. Taxation The charity is exempt from ¢orporation tax its charitable activities. Fund aeeounting Unrestricied funds can be Used in at¢ordan¢¢ with the oharitabl¢ obj¢¢tlV¢5 at th¢ di5¢r¢tion of the bustee5. Restrickd funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the dgnor or whcn funds are rais¢d for particular restricted pury)oses_ Going eoneern Ai ihe lime of appTovino the financial statements, the trustees have a reasonable expectation that the Charity has adequa(e resources 10 continue in operational existence for the foreseeable future. Thus the truste¢s continue to adopi the goin¥ concern basis of accounting in preparintt the financial statements. Page 16 coniinued... FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued lor the Yc#r Endcd 31 DECEMBER 2025 NET INCOMEIIEXPENDITURE) Nei incomel(expenditurel is stated after charginol(crediting).' 31.12.25 31.12.24 Depreciation - owned assets 13,228 12.819 TRUSTEES, REMUNERATION AND BENEFITS There were no rrusrees, remuneratioii or oiher betiefits for the year ended 31 DeceiTrber 2025 nor for the year ended 31 December 2024. Truslees, expenses There were no trusiees, expenses paid for the year ended 31 DpK¢mber2025 nor for the year ended 31 December 2024. STAFF COSTS The average monthly nuinber of einployees during the year was as follows.. 31.12.25 31.12.24 Administration No employee5 received einoluTnent5 in exces5 of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrcstrictcd fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 406,435 406 435 EXPENDITURE ON Charitable activitie5 Charitable 121.776 121776 NET INCOME 284,659 284,659 RECONCILIATION OF FUNDS Total funds brought foTward 67.747 67,747 TOTAL FUNDS CARRIED FORWARD 352.406 352,406 Page 17 Continued... FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THC FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2025 TANGIBLE FIXED ASSETS Fixiure5 and rittings Freehold property Plani and machinery Motor Totals COST Ai l Jajiuary ?025 Additions 557,290 30,305 5.453 30,712 69S I,soo 594,955 31,01)0 At 31 December 2025 587,595 5.453 31.407 1,500 625,9SS DEPRECIATION Ar l January 2025 Charge for year 11.146 11.752 4,779 135 24,798 l J22 1,423 19 42,146 13,228 At 31 Deceinber 2025 22,898 4.914 26,120 442 55,374 NET BOOK VALUE At 31 DeceEnber 2025 564,697 5J9 5.287 58 570 581 At 31 Deceinber 2024 546,144 674 5.914 77 552,809 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31 12.24 Trade debiors 15,000 27,829 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.25 31.12.24 Other loans (see i)oie l 01 ACC[￿8[5 and deferred income 46,200 600 46,200 600 46,800 46,800 Page 18 continued... FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THC FINANCIAL STATEMENTS- conlinued for tht Year Ended 31 DECEMBER 2025 CREDITORS.. AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 31.12.25 31 12.24 Other loans {5ee note 101 199,926 225.946 10. tA)ANS An analysis of the matuiity of loans is given below.. 31.1125 31.12.24 Amount5 falling due within one year on demand.. Other loans 46.200 46,200 Amounis fallinct beiween one and two years.. Other loan 199,926 225.946 SECURED DEBTS The following secured debts are included within creditors.. 31.12.25 31.12.24 Oiher loans 246,126 272.146 ie loan is Secured by a charge on tlie building ai 20 Lackaboy Road Enniskillen tg wl)ich the loan relates. 12. MOVEMENT IN FUNDS Net tnovemen( in funds Ai 31 12.25 At 1.1.25 Unrestricted funds General fund 352,406 22.224 374,630 TOTAL FUNDS 352,406 22,224 374.630 Nei movemen( in funds. included in the above are as follow5.. Incoining resources Resources expended Movement in funds Unrestricted funds General fund 158,685 (lJ6,461) 22,224 TOTAL FUNDS 158685 136.461) 22.224 Page 19 continued... FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMF.NTS- continued for the Ycar C4 nded 31 DECEMBER 2025 12. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds At 31 12.24 At I 5.24 Unrestricted funds Geneial fund 67,747 284.659 i52.406 TOTAL FUNDS 67,747 284,659 352406 Comparative n¢t movement in fijnds. included in the above are as follows.. Incorning resources Resources expended Movement in funds Unrestricted funds General fund 406,435 1121,776) 284,659 TOTAL FUNDS 406435 121,776) 284.659 A current year 12 months and prior year 12 months combined position is as follows.. Nei movement in funds At 31.12.25 Ai 1.1.24 Unrestrieted funds General fund 67.747 i06,883 374.630 TOTAL FUNDS 306.883 374.630 A cuffeni year 12 months and prior year 12 months Combined net movement in funds. included in ihe above are as follows.. Incoming resources Resources expended Movement in fuiids Unrcstricted funds General fund 565.120 (258,2371 306,883 TOTAL FUNDS 565,120 258,237) 306,88) Page 20 continued.. FERMANAGH CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued ror the Year Ended 31 DECEMBER 2025 13. RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended i l December 2025. 14. STATUS The charitable company is limited by guarantee not having a sharc capital The liability of the iiiembers is Ihmiled to £ l O each. fermanagh Christian Fellowship 15 also reuistered with l.IM Revenue and Customs as a charity (Nl 007i4}. Page21