2025-03-31-accounts - Shalom Life

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Charity Charity number: number: NIC107104 NIC107104

Company Company number: number:[N1645742] NI645742

Shalom Shalom Life[Life]

(A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

Directors' Directors’ Annual Annual Report Report and and Unaudited Unaudited Financial Financial Statements Statements

for for the the year year ended ended 31 31 March March 2025 2025

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Shalom Shalom Life Life
(A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)
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CONTENTS CONTENTS

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Page Page
Reference Reference and and Administrative Administrative information information 3 3
Directors' Directors’ Annual Annual Report Report 4-5 4-5
Statement Statement [of] of [Directors'] Directors’ Responsibilities Responsibilities 6 6
Independent Independent Examiners’ Examiners' [report] report 7-8 7-8
Statement Statement of [of] financial financial activities activities 9 9
Balance Balance [Sheet] Sheet 10 10
Notes Notes to to the financial the financial statements statements 11 11-13 - 13
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Shalom Shalom Life[Life] (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital) REFERENCE REFERENCE AND AND ADMINISTRATIVE ADMINISTRATIVE[INFORMATION] INFORMATION

Directors Directors	Alain Emerson Alain Emerson
	Thomas Mark Emerson Thomas Mark Emerson
	Claire Emerson Claire Emerson
	Deborah Carson Deborah Carson
Charity number in Northern Ireland Charity number in Northern Ireland	NIC 107104 NIC 107104
Company registration number Company registration number	N1645742 N1645742
BusinessAddress Business Address	Unit 2 Unit 2
	Johnston Allen House Johnston Allen House
	Victoria Street Victoria Street
	Lurgan Lurgan
	Co Armagh Co Armagh
	BT67 9DG BT67 9DG
Registered Office Registered Office	Unit 2 Unit 2
	Johnston Allen House Johnston Allen House
	Victoria Street Victoria Street
	Lurgan Lurgan
	Co Armagh Co Armagh
	BT67 9DG BT67 9DG
Accountant Accountant	Grace Gault Grace Gault
	114 Ardmore Road 114 Ardmore Road
	Derryadd Derryadd
	Lurgan Lurgan
	BT66 6QP BT66 6QP
Bankers Bankers	First Trust First Trust
	4-8 Market Street 4-8 Market Street
	Lurgan Lurgan
	Co Armagh Co Armagh
	BT66 6AQ BT66 6AQ
Solicitor Solicitor	MacCorkell Legal MacCorkell Legal	& Commercial & Commercial
	Garvey Studios Garvey Studios
	8-10 Longstone Street 8-10 Longstone Street
	Lisburn Lisburn
	BT28 ITP BT281TP

Shalom Shalom[Life] Life (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital) DIRECTORS’ DIRECTORS' ANNUAL ANNUAL REPORT REPORT

The The directors[directors] present present their their report report prepared prepared[in] in accordance accordance[with] with Charities Charities SORP SORP (effective (effective January January 2015) 2015) with with

the the unaudited unaudited financial[financial] statements statements for for the the year year ended[ended] 31 31 March March 2025, 2025,[also] also prepared prepared in[in] accordance accordance with with the the aforementioned aforementioned Statement Statement[of] of Recommended Recommended Practice Practice and and FRS102. FRS102.

The The directors, directors, who who are are also also trustees trustees[of] of the the charity, charity, at at the the[date] date[of] of this this report report and and those[those] who who served served during during

the the financial financial[period] period together together with with the the[dates] dates of[of] any any changes,[changes,] are are set set out out on on page page[1] 1 and and are are listed listed below.[below.] Directors Directors

The The directors[directors] who who served served during during the the period period are are as as[follows:] follows:

Alain Alain Emerson Emerson Thomas Thomas Mark Mark Emerson Emerson Claire Claire Emerson Emerson Deborah Deborah[Carson] Carson

In In accordance accordance with with the the Articles Articles of of Association Association the the directors directors retire retire by by rotation rotation and, and, being being eligible, eligible, offer offer themselves themselves[for] for re-election. re-election. Objectives Objectives and and Activities Activities The The main main purposes purposes of[of] the the organisation organisation are are as as[follows:] follows: I. 1. Advancement Advancement of[of][Religion] Religion with with the the promotion promotion[of] of[Christian] Christian[values.] values. 2. 2. Advancement Advancement of[of] Education Education - - The The moral moral and and intellectual intellectual development development and and enhancement enhancement in in knowledge knowledge and and understanding understanding[of] of individual individual beneficiaries[beneficiaries] and and an an improved improved sense sense of[of] wellbeing wellbeing and and increased increased self-esteem self-esteem[of] of individual individual beneficiaries[beneficiaries] as as they they develop develop new new skills, skills, capabilities capabilities[and] and knowledge. knowledge.
1. 1. Advancement Advancement[of] of Community Community Development Development[by] by encouraging encouraging individuals individuals[to] to be[be] good good citizens. citizens. 4. 4. The The Prevention Prevention or or Relief Relief of[of] Poverty Poverty 5. 5. Advancement Advancement of[of] Health Health or or the the Saving Saving[of] of Lives Lives
We We are are committed committed to to the the[service] service of[of] the the local local population population and[and] provide provide various various[services] services[and] and events events[to] to all all ages ages in in the the community community such such as: as: I. 1. A[A] weekly weekly service service[of] of worship worship each each Sunday Sunday[is] is open open to to the the general general public. public. 2. 2. We We provide the provide the venue venue for for the the local local Bulgarian Bulgarian Church Church Saturday Saturday service. service. 3. 3. This This includes includes regular regular Bible Bible teaching teaching for for adults, adults, and and separate separate age-appropriate age-appropriate programmes programmes for for children children and and young young people. people. 4. 4. Regular Regular meeting meeting of of small small groups groups of of people people for for fellowship fellowship and and prayer. prayer. 5. 5. Monday Monday Drop Drop[In] In open open to to the the general general public public for for friendship, friendship, pastoral pastoral care care and and support, support, craft craft and and other other activities activities 6. 6. Ongoing Ongoing support support for for those those struggling struggling with with addiction addiction 7. 7. Sign Sign posting posting to to Advice Advice and and Counselling Counselling Services Services 8. 8. Programmes Programmes for for children children and and young young people people which which include include games games activities,[activities,] arts arts & & crafts crafts[activities,] activities, friendship friendship opportunities opportunities[and] and spiritual spiritual development. development. 9. 9. A Aweekly weekly mother mother and and toddlers toddlers group group

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Shalom Shalom Life[Life] (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

DIRECTORS' DIRECTORS’ ANNUAL ANNUAL REPORT REPORT (Continued) (Continued)

IO. Saturday Saturday bread bread collection collection and and distribution. distribution.
II.[Distribution] Distribution[of] of[Food] Food Bank[Bank] parcels, parcels,[clothing] clothing[or] or household household[furniture] furniture 12. 12. We We organise organise minor minor household household repairs repairs and and maintenance maintenance and and also also help help with with transport transport issues issues for for those those[in] in need. need. 13. 13. We We encourage encourage people people who who attend attend to to be be involved involved in in helping helping others others in in the the community community through through volunteering volunteering[at] at various various[organisations,] organisations, 14. 14. we we organise organise social social events events for for the the local[local] community community including including Fun Fun Days Days and and outings outings We We believe believe[that] that the the[gospel] gospel[of] of[ Jesus] Jesus Christ,[Christ,][is] is[a] a power power[that] that can can change change[lives] lives and[and] bring[bring] a[a] new new sense sense of[of] purpose purpose[and] and[hope] hope to[to][believers] believers irrespective[irrespective][of] of age, age,[gender,] gender,[ background] background or[or] culture.[culture.]

Financial Financial Review Review

The The statement statement[of] of financial financial activities activities which which shows the shows the results results[of] of the the company company[is] is set set out out on on page page[9.] 9. The The

reported reported deficit deficit[for] for the the year year is[is] E7,848 £7,848[(2024:] (2024: £4,229) f4,229) The The[directors] directors continually continually review review[all] all funding funding opportunities opportunities to to maximise maximise the the incoming incoming resources resources[for] for the the charity. charity.

Reserves Reserves Policy[Policy] The The company's company’s policy policy[is] is to to achieve achieve a a level level of of free free reserves reserves which which matches matches the the needs needs of of the the company company both both at at the the current current time time and and the the foreseeable foreseeable future. future. Free Free reserves reserves are are those those unrestricted unrestricted reserves reserves which which are are available available[for] for general general use. use.

Structure, Structure, governance governance and and management management Governing Governing document document Shalom Shalom Life Life is is a a company company limited limited by by guarantee. guarantee. It It is is governed governed by by Memorandum Memorandum and and Articles Articles of of Association Association[and] and the the liability liability of[of] each each member member[is] is[limited] limited to to an an amount amount not not exceeding exceeding £1.[El.] It It is is recognised recognised as as a a charity[charity][by] by the the Charity[Charity] Commission Commission[of] of Northern Northern[Ireland] Ireland under under the the reference reference NIC107104. NIC107104.

Public Public Benefit Benefit

In In setting setting our our objectives objectives and and planning planning our our activities activities for for the the year, year, the the directors directors have have given given careful careful consideration consideration to to the the Charity[Charity] Commission Commission[for] for Northern Northern Ireland's Ireland’s statutory statutory guidance guidance on on public public benefit benefit to to ensure ensure[that] that the the activities activities have have helped helped achieve achieve the the[charity] charity purpose purpose and and provide provide a a benefit benefit to to the the beneficiaries. beneficiaries.

Special Special Provisions Provisions relating relating to to small small companies companies This This report report is is prepared prepared in in accordance accordance with with the the special special provisions provisions relating relating to to small small companies companies within within

part part 15 15[of] of the the Companies Companies Act Act 2006. 2006.

By By order order of[of] the the Board Board Thomas Thomas fy[MAL] ark Mark Emerson Emerson[ ~] Director Director Date: Date: 11[11] December[December] 2025 2025

Shalom Shalom[Life] Life (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital) STATEMENTS STATEMENTS OF OF DIRECTORS’ DIRECTORS'[RESPONSIBILITIES] RESPONSIBILITIES For the For the year year ended ended[31] 31 March March 2025 2025

The The[directors] directors are responsible are responsible for[for] preparing preparing the the financial financial statements statements[in] in[accordance] accordance with with applicable[applicable][law] law

and and regulations. regulations.

Company Company law[law] requires requires the the[directors] directors[to] to prepare prepare financial financial statements statements[for] for each[each] financial financial year. year. Under Under that that[law] law the the[directors] directors have have elected elected[to] to prepare prepare the the financial financial statements statements[in] in[accordance] accordance with with United United Kingdom Kingdom Generally Generally Accepted Accepted Accounting Accounting Practice Practice (United (United Kingdom Kingdom Accounting Accounting Standards Standards and and applicable law). Under law the directors must not the financial statements[unless] applicable law). Under company company law the directors must not approve approve the financial statements unless they they are are satisfied satisfied that that they they give give a a true true and and fair fair view view of[of] the the state state of[of] affairs affairs[of] of the the[charity] charity and and of[of] the the net net income income or or expenditure expenditure of[of] the the charity[charity][for] for that that[period.] period. In In preparing preparing these these financial financial statements, statements, the the directors directors are are required required to: to:

select select[suitable] suitable accounting accounting policies policies and[and][then] then apply apply them[them] consistently[consistently]
— make make judgements judgements[and] and estimates estimates[that] that are are[reasonable] reasonable[and] and prudent; prudent; — state state whether whether the the[Charities] Charities SORP SORP (effective (effective January 2015) January 2015)[in] in accordance accordance with with FRS102 FRS102[has] has been[been] followed; followed;
— prepare prepare[the] the financial[financial] statements[statements] on on[the] the[going] going concern concern[basis] basis[unless] unless it it is is inappropriate inappropriate to to presume presume that[that] the[the][charity] charity[ will] will[continue] continue[in] in[operation.] operation.

The The directors[directors] are are responsible responsible[for] for keeping keeping proper proper accounting accounting records records which which[disclose] disclose with with reasonable reasonable accuracy accuracy[at] at[any] any time[time][the] the[financial] financial[position] position[of] of[the] the[charity] charity[and] and which[which][enables] enables them[them][to] to ensure[ensure][the] the financial financial statements statements comply comply with[with] the the Companies Companies Act Act[2006,] 2006,[and] and[all] all Regulations Regulations to[to] be[be] construed construed as as one one with with[that] that Act.[Act.] They They are are[also] also responsible responsible[for] for safeguarding safeguarding the the[assets] assets of[of] the the charity[charity] and[ and] hence hence for[for taking] taking reasonable reasonable steps steps[for] for the the prevention prevention and and detection detection of[of] fraud fraud and and other other irregularities. irregularities.

By By order order of[of] the the Board Board

¯lY/7utL WiiThomas Mark Emerson (~~ Director Director Date: Date:[11] 11 December[December] 2025 2025

Shalom Shalom[Life] Life (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

INDEPENDENT INDEPENDENT EXAMINERS' EXAMINERS’ REPORT REPORT

I | report report on on the the accounts accounts for for the year the year ended ended 31 31 March March 2025 2025 set set out out on on pages pages 9 9 to to 14. 14.

Respective Respective responsibilities responsibilities[of] of the the trustees trustees and and examiner examiner The The Charity’s Charity's trustees trustees (who (who are are also also the the[directors] directors[for] for the the purposes purposes[of] of company company[law)] law) are are responsible responsible for for the the preparation preparation of of the the accounts accounts in in accordance accordance with with the the requirements requirements of of the the Companies Act Companies Act 2006. 2006. The The[directors] directors consider consider[that] that an an audit[audit][is] is not not required required for[for] this this year year under under section section[65(2)] 65(2)[of] of the the Charities[Charities] Act Act (NI)[(Nl)] 2008 2008 and[and] that that an an independent independent examination examination is is required. required. The The charity[charity] is[is] preparing preparing accrual[accrual] accounts accounts and[and][I] | am am qualified qualified to to undertake[undertake] the the examination by[examination][by] being[being] a[ a] qualified qualified member memberof[of] The The Institute Institute of of Chartered Chartered Accountants Accountants in in Ireland. Ireland.

Having Having satisfied satisfied myself myself that[that] the the[charity] charity is is not not subject subject to to[audit] audit under under company company law law and and is is eligible eligible[for] for independent independent examination examination[it] it is[is] my responsibility my responsibility to: to:

examine examine the the accounts accounts under under section section[65] 65[of] of[ the] the Charities[Charities] Act Act
to to follow[follow] the the procedures procedures laid laid down down[in] in the the General General[Directions] Directions given given by by the the Charity Charity Commission Commission for for Northern Northern Ireland Ireland under under section section 65 65 (9)(b) (9)(b) of of the the Charities Charities Act Act and and
to to state state whether whether particular particular matters matters have have come come to to my my attention.[attention.]

Basis Basis of the of the independent independent examiner’s examiner's report report

My My examination examination was was[carried] carried out out in in accordance accordance with with the the general general directions directions given given by by the the Charity Charity

Commission Commission for for Northern Northern Ireland Ireland under under section section 65 65 (9)(b) (9)(b) of of the the Charities Charities Act. Act. The The examination examination included included a a review review[of] of the the[accounting] accounting records records[kept] kept[by] by the the[charity] charity and[and] a a comparison comparison of[of] the the accounts accounts

presented presented with with those those[records.] records. It It also also included included consideration consideration of of any any unusual unusual items items or or disclosures disclosures in in

the the accounts, accounts, and and seeking seeking explanations explanations from from you you as as trustees trustees concerning concerning any any[such] such matters. matters. The The

procedures procedures undertaken undertaken do[do] not not provide provide[all] all[the] the evidence evidence that that would would[be] be required required[by] by an an[audit,] audit, and and consequently consequently no no opinion opinion[is] is given given as as to to whether whether the the accounts accounts present present a a 'true ‘true and and fair fair view' view’ and and the the

report report is[is][limited] limited to[to][ those] those matters matters[set] set out out[in] in[the] the[statements] statements below.[below.]

My My role role[is] is[to] to[state] state[whether] whether any any material material[matters] matters have[have] come come[to] to my my attention attention giving giving me me cause cause to[to] believe: believe: 1. 1. That That accounting accounting records records were were not not kept kept[in] in accordance accordance with with section section 386 386[of] of the the Companies Companies Act Act 2006 2006
1. 1. That That the the accounts accounts do do not not accord accord with with these these accounting accounting records records 3. 3. That That the the accounts accounts do do not not comply comply with with the the accounting accounting requirements requirements of[of] section section 396 396[of] of the the Companies Companies Act Act 2006 2006 and[and] with with the the methods methods[and] and principles principles[of] of the the[Charities] Charities Statement Statement of[of] Recommended Recommended Practice[Practice] applicable[applicable][to] to charities charities preparing preparing their their accounts accounts in[in][accordance] accordance with with the the[Financial] Financial Reporting Reporting Standard Standard[applicable] applicable in[in] the the UK UK[and] and Republic Republic[of] of Ireland. Ireland.
1. 1. That That there there[is] is further further information information needed needed[for] for a a proper proper understanding understanding of of the the accounts accounts to to be be reached. reached.

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Shalom Shalom Life Life

(A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

INDEPENDENT INDEPENDENT EXAMINERS' EXAMINERS’ REPORT REPORT

Independent Independent examiner’s examiner's statement statement | I have have completed completed by by examination examination and and have have no no concerns concerns in in respect respect of of the the matter matter (1) (1) to to (4) (4) listed listed above above and, and,[in] in[connection] connection with with following following the the Directions[Directions] of[of] the the Charity Charity Commission Commission[for] for[Northern] Northern Ireland, Ireland, I | have have found found no no matters matters[that] that require require drawing drawing[to] to your your[attention.] attention.

Cunce a.JC&CLaccol{c Croolt

Grace Grace[Gault] Gault Chartered Chartered Accountant Accountant

114 114 Ardmore Ardmore Road Road

Lurgan Lurgan

BT66 BT66 6QP 6QP

11 11 December 2025 December 2025

Shalom Shalom Life[Life] (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

STATEMENT STATEMENT OF[OF][FINANCIAL] FINANCIAL[ACTIVITIES] ACTIVITIES

(incorporating (incorporating an an Income Income[and] and Expenditure[Expenditure][Account)] Account)

for for the the year year ended ended 31 31 March March 2025 2025

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Notes|Notes|Unrestricted|Unrestricted|Restricted|Restricted|Total|Total|Total|Total| |funds|funds|funds|funds| |2025|2025|2025|2025|2025|2025|2024|2024| |£|£|£|£| |INCOMING|INCOMING|RESOURCES|RESOURCES| |Generated|Generated|funds:|funds:| |Voluntary|Voluntary|Income|Income| |Grants|Grants|Received|[Received]|-|-|-|-| |Gifts|Gifts|&|&|Donations|Donations|2,910|2,910|-|2,910|2,910|3,520|3,520| |Activities|Activities|for|for|generating|generating|funds|funds| |Fundraising|Fundraising|Activities|Activities|-|-|-|-| |Net|Net|Incoming|Incoming|Resources|Resources|available|[available]|for|for|2,910|2,910|-|2,910|2,910|3,520|3,520| |charitable|charitable|application|[application]|=SS===|==SSS5|eres|SSS|S| |RESOURCES|RESOURCES|EXPENDED|EXPENDED|[(note]|(note|3)|[3)]| |Charitable|Charitable|activities|activities|(10,119)|(10,119)|(180)|(180)|(10,299)|(10,299)|(7,613)|(7,613)| |Support|Support|costs|costs|(459)|(459)|-|(459)|(459)|(206)|(206)| |Total|Total|Resources|[Resources]|Expended on|[Expended]|on|(10,578)|(10,578)|(180)|(180)|(10,758)|(10,758)|(7,819)|(7,819)| |Charitable|Charitable|Activities|[Activities]|s2o=>==|fe|||tt|s22s=>=| |SURPLUS/(DEFICIT)|SURPLUS/(DEFICIT) FOR|FOR THE|THE|YEAR|YEAR|(7,668)|(7,668)|(180)|(180)|(7,848)|(7,848)|(4,229)|(4,229)| |TRANSFER|TRANSFER|OF|OF|FUNDS|FUNDS|2,579|2,579|(2,579)|(2,579)|-|-| |RECONCILIATION|RECONCILIATION|OF|[OF]|FUNDS|FUNDS| |Balances|Balances|brought|brought forward|forward|[at]|at|13,248|13,248|2,759|2,759|16,007|16,007|20,306|20,306| |1|1|April|April|2023|2023| |Balances|Balances|carried|carried forward|forward|[at]|at|8,159|8,159|-|8,159|8,159|16,007|16,007| |31|31|March|March|2025|2025|SSS =|=a|eft|e|===>|

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The The notes notes on on pages pages 11 II to[to][13] 13 form form part part[of] of these[these] financial[financial] statements statements

Shalom Shalom[Life] Life (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

BALANCE BALANCE SHEET SHEET As As[at] at 31[31] March March 2025 2025

		2025 2025	2023 2023
	Notes Notes	£	£
CURRENT ASSETS CURRENT ASSETS
Debtors Debtors		o
Cash at bank and in hand Cash at bank and in hand		8,159 8,159	16,007 16,007
		8,159 8,159	16,007 16,007
CREDITORS: Amounts falling due within CREDITORS: Amounts falling due within
oneyear one year		-	-
NET CURRENT ASSETS NETCURRENTASSETS		8,159 8,159	16,007 16,007
TOTALASSETS LESS CURRENT TOTALASSETS LESS CURRENT
LIABILITIES LIABILITIES		8,159 8,159	16,007 16,007
TOTAL ASSETS TOTALASSETS		8,159 8,159	16,007 16,007
FUNDS FUNDS
Unrestricted funds Unrestricted funds		8,159 8,159	16,007 16,007
Restricted funds Restricted funds		=	-
TOTAL FUNDS TOTALFUNDS	4 4	8,159 8,159	16,007 16,007

e For For the the year year ending[ending] 31[31] March March 2025 2025 the the charitable[charitable] company company was was entitled[entitled] to[to] exemption[exemption] from[from] audit[audit] under under section section[477] 477[of] of[ the] the Companies Companies Act Act 2006 2006[relating] relating to[to] small[small][companies.] companies.
e The The members members have have not not required required the the[charitable] charitable company company to[to][obtain] obtain an an[audit] audit[in] in[accordance] accordance with with section section 476 476 of[of] the the Companies Companies Act Act 2006. 2006.
e The The directors directors acknowledge acknowledge their their responsibilities responsibilities for for complying complying with with the the requirements requirements of of the the Companies Act Companies Act 2016 2016 with with respect respect to[to] accounting accounting records records[and] and the[the] preparation[preparation] of[of] accounts. accounts.
e These These financial financial statements statements have have been been prepared prepared in[in][accordance] accordance with with the the special special provisions[provisions][for] for[small] small companies companies[within] within Part[Part][15] 15[of] of[ the] the Companies Companies[Act] Act 2006.[2006.]

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These These financial financial statements statements were were approved approved [by] by the board the [board] and [and] [authorised] authorised for [for] issue [issue] on on 11 [11] December December 2025 [ 2025] and [and]
signed signed on on its its behalf behalf by by
Thomas Thomas [Mark] Mark Emerson Emerson
Director Director
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The The notes notes on on pages pages 11[11] to to[13] 13[form] form part part of[of] the[ the][financial] financial statements statements Shalom Shalom[Life] Life

(A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

NOTES NOTES[TO] TO THE THE FINANCIAL[FINANCIAL] STATEMENTS[STATEMENTS] for for the the year year ended ended 31 31 March March 2025 2025

ACCOUNTING ACCOUNTING POLICIES[POLICIES]

Basis Basis of of preparation preparation

The The financial financial statements statements have have been been prepared prepared under under the[the][historical] historical cost cost convention convention[and] and in[in][accordance] accordance[with] with the the Companies Companies Act Act[2006] 2006 and[and][Part] Part 8[8] of[of the] the Charities Charities Act[Act][(Northern] (Northern[Ireland)] Ireland) 2008.[2008.] The[The] financial[financial] statements[statements]

have have been been prepared prepared in in accordance accordance with with Accounting Accounting and and Reporting Reporting by by Charities: Charities: Statement Statement of of Recommended Recommended Practice[Practice][applicable] applicable[to] to[charities] charities[preparing] preparing[their] their[accounts] accounts in[in] accordance[accordance][with] with[the] the Financial[Financial] Reporting Reporting Standard Standard applicable applicable in in the the UK UK and and Republic Republic of of Ireland Ireland (FRS102)[(FRS102)] (effective (effective 1 1 January January 2015) 2015)

(Charities (Charities SORP SORP[(FRS102)),] (FRS102)), the the Companies Companies[Act] Act 2006[2006] and and the the Charities[Charities][(Accounts] (Accounts[and] and[Reports)] Reports) Regulations[Regulations] (Northern (Northern[Ireland)] Ireland) 2015.[2015.]

Cash Cash flow flow statement statement The The company company[has] has[availed] availed of[of] the the exemption exemption in[in] FRS102[FRS102][from] from[the] the requirement[requirement] to[to][produce] producea[a] cash[cash] flow[flow] statement statement because because it[it][is] is classified[classified] as[as][a] a small[small] company. company.

Incoming Incoming resources resources All All incoming incoming resources resources are are included included in in the the Statement Statement of of Financial Financial Activities Activities when when the the[charity] charity is[is] legally legally entitled entitled to to the the income, income, the the amount amount can can be be quantified quantified with with reasonable reasonable accuracy accuracy and and there there is is reasonable reasonable certainty[certainty] of[of][its] its ultimate ultimate receipt. receipt. Grants Grants[for] for activities activities are are recognised recognised as as income income when when[the] the related related conditions conditions[for] for[legal] legal entitlement entitlement[have] have[been] been met. met. All All other other income income is[is] accounted accounted for[for] on on an an accruals accruals basis. basis.

Resources Resources expended expended

Expenditure Expenditure is is accounted accounted for for on on an an accruals accruals basis basis and and has has been been classified classified under under headings headings that that aggregate aggregate[all] all[cost] cost[related] related[to] to the[the][category.] category. Where Where costs costs cannot cannot be[be] directly directly attributed attributed[to] to[particular] particular

headings headings they[they] have have been[been][allocated] allocated[to] to activities[activities] on[on][a] a basis[basis][consistent] consistent with[with][the] the use[use] of[of] resources. resources.

Taxation Taxation The The charity[charity][is] is[a] a[registered] registered[charity] charity and[and] so so[such] such[is] is entitled[entitled][to] to certain[certain][tax] tax[exemptions] exemptions on[on] income[income] and[and] profits profits from from investments investments and[and][surpluses] surpluses on on any any[trading] trading[activities] activities carried[carried] on[on] in in furtherance furtherance of of the the charity’s charity's primary primary objectives, objectives,[if] if these[these] profits profits[and] and[surpluses] surpluses[ are] are[applied] applied[solely] solely for[ for] charitable[charitable] purposes. purposes.

11 il

Shalom Shalom[Life] Life (A (A company companylimited limited by by guarantee, guarantee, not not having having share share capital) capital)

NOTES NOTES TO[TO] THE THE[FINANCIAL] FINANCIAL STATEMENTS[STATEMENTS] for for the the year year ended ended 31 31 March March 2025 2025

Fund Fund accounting accounting

The The company company has[has] various various types types of[of][ funds] funds[for] for which which it[it] is[is][responsible] responsible[ and] and which which require require separate separate disclosure. disclosure. A A definition definition of of the the various various types types[of] of funds funds[is] is as as[follows:] follows:

i. Unrestricted Unrestricted funds funds Funds Funds which which are are expendable expendable[at] at the the discretion[discretion] of[of] the the directors[directors] which which have[have][been] been designated designated for for specific specific purposes purposes in in furtherance furtherance of of the the objectives[objectives] of[of] the the[charity] charity
ii. ii. | Restricted Restricted funds funds Funds Funds received received which which are are earmarked earmarked by by the the donor donor[for] for specific specific purposes. purposes. Such Such purposes purposes are are within within the the overall overall aims aims of of the the company. company.

Further Further explanation explanation of[of] the the nature nature and[and] purpose purpose of[of] each[each] fund[fund][is] is included included[in] in[the] the[notes] notes to[to] the[the][financial] financial statements. statements.

1. ANALYSIS ANALYSIS OF OF RESOURCES RESOURCES EXPENDED EXPENDED

	Charitable Charitable	Support Support
	Activities Activities	Costs Costs	Total Total	Total Total
	2025 2025	2025 2025	2025 2025	2024 2024
	£	£	£	£
Rent & Service Charge Rent& ServiceCharge	6,356 6,356	-	6,356 6,356	5,400 5,400
Programme Activities Programme Activities	-	-	:	-
Heat & Light Heat & Light	933 933	-	933 933	1,165 1,165
Wages Insurance Wages Insurance	180 259 180 259	- -	180 259 180 259	720 232 720 232
Repairs to building Repairs to building	2,284 2,284	-	2,284 2,284	96 96
Programme costs Programme costs	117 117	-	117 117	-
Legal & Professional Legal & Professional	-	300 300	300 300	12 12
Bank fees Bank fees	-	159 159	159 159	194 194
Sundries Sundries	170 170	-	170 170	-
Totals Totals	10,299 10,299	459 459	10,758 10,758	7,819 7,819

12 12

Shalom Shalom[Life] Life (A (A company company limited limited by by guarantee, guarantee, not not having having share share capital) capital)

NOTES NOTES TO[TO] THE THE[FINANCIAL] FINANCIAL STATEMENTS STATEMENTS for for the the year year ended ended 31 31 March March 2025 2025

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|||||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |3.|3.|ANALYSIS|ANALYSIS|OF|OF|NET|NET ASSETS|ASSETS|BY|BY|FUND|FUND|Current|Current|Current|Current|Total|Total| |Assets|Assets|Liabilities|Liabilities| |£|£|£| |Unrestricted|Unrestricted|Funds|[Funds]|8,159|8,159|-|8,159|8,159| |Restricted|Restricted|Funds|Funds|-|-|-| |8,159|8,159|-|8,159|8,159|

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |4.|4.|MOVEMENT|MOVEMENT|IN|IN|FUNDS|FUNDS| |At|At|Incoming|Incoming|Resources|Resources|Transfer|Transfer|At| |1|1|Apr|Apr|24|24|Resources|Resources|Expended|Expended|31|31|Mar|Mar|25|[25]| |£|£|£|£|£| |Unrestricted|Unrestricted|funds|funds| |General|General|fund|fund|13,248|13,248|2,910|2,910|(10,578)|(10,578)|2,579|2,579|8,159|8,159| |Restricted|Restricted|funds|[funds]|2,759|2,759|-|(180)|(180)|(2,579)|(2,579)|-| |TOTAL|TOTAL FUNDS|FUNDS|16,007|16,007|2,910|2,910|(10,758)|(10,758)|-|8,159|8,159|

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1. STATUS STATUS

The The company company is[is] limited[limited] by by guarantee guarantee not not having having share share capital. capital.

The The liability liability of[of] the the members members is[is] limited. limited.

Every Every member member of[of] the the company company undertakes undertakes to to contribute contribute to to the the assets assets of of the the company company in[in] the the event event

of of its its being being wound wound up up while while they they are are members, members, or or within within one one year year thereafter, thereafter, for for the the payment payment of of the the debts debts and and liabilities liabilities[of] of the the company company contracted contracted before before they they ceased ceased to to be be members, members, and and the the costs, costs, charges charges[and] and expenses expenses of[of][ winding] winding up, up,[and] and[for] for the the adjustment adjustment[of] of the the rights rights[of] of the the contributors contributors among among themselves, themselves,[such] such amount amount as as may may[be] be required required not not[exceeding] exceeding £1.[El.]

9. 9. POST POST BALANCE BALANCE[SHEET] SHEET EVENTS EVENTS

There There have[have][been] been no no significant significant events events affecting[affecting] the the Charity[Charity][since] since the the year year end. end.