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2022-06-30-accounts

Registered number NI631870

Temple Christian Fellowship

Report and Accounts

30 June 2022

Temple Christian Fellowship Registered number: NI631870 Directors' Report

The directors present their report and accounts for the year ended 30 June 2022.

Principal activities

The company's principal activity during the year continued to be activities of religious organisation.

Directors

The following persons served as directors during the year:

David McClure

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 20 February 2023 and signed on its behalf.

David McClure Director

1

Temple Christian Fellowship Profit and Loss Account for the year ended 30 June 2022

Income
Administrative expenses
Operating profit
Profit before taxation
Tax on profit
Profit for the financial year
2022
£
48,147
(48,114)
33
33
-
33
2021
£
43,069
(15,418)
27,651
27,651
-
27,651

2

Temple Christian Fellowship Registered number: NI631870 Balance Sheet as at 30 June 2022

Notes
Fixed assets
Tangible assets
3
Current assets
Debtors
4
Cash at bank and in hand
Creditors: amounts falling due
within one year
5
Net current assets
Net assets
Capital and reserves
Profit and loss account
Shareholders' funds
2022
£
5,026
-
50,336
50,336
(20,405)
29,931
34,957
34,957
34,957
2021
£
5,026
1,682
50,459
52,141
(22,243)
29,898
34,924
34,924
34,924

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

David McClure Director

Approved by the board on 20 February 2023

3

Temple Christian Fellowship Statement of Changes in Equity for the year ended 30 June 2022

At 1 July 2020
Profit for the financial year
At 30 June 2021
At 1 July 2021
Profit for the financial year
At 30 June 2022
Share
capital
£
-
-
-
-
Share
premium
£
-
-
-
-
Re-
valuation
reserve
£
-
-
-
-
Profit
and loss
account
£
7,273
27,651
34,924
34,924
33
34,957
Total
£
7,273
27,651
34,924
34,924
33
34,957

4

Temple Christian Fellowship Notes to the Accounts for the year ended 30 June 2022

1 Accounting policies

Basis of preparation

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice, applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the United Kingdom (FRS 102) and UK statute comprising of the Companies Act 2014.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

Turnover

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Plant and machinery

20% Straight Line

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2
Employees
Average number of persons employed by the company
2022
Number
1
2021
Number
1

5

Temple Christian Fellowship Notes to the Accounts for the year ended 30 June 2022

3
Tangible fixed assets
Cost
At 1 July 2021
At 30 June 2022
Depreciation
At 1 July 2021
At 30 June 2022
Net book value
At 30 June 2022
At 30 June 2021
4
Debtors
Other debtors
5
Creditors: amounts falling due within one year
Taxation and social security costs
Other creditors
Land and
buildings
£
5,026
5,026
-
-
5,026
5,026
Plant and
machinery
etc
£
325
325
325
325
-
-
2022
£
-
2022
£
3,174
17,231
20,405
Total
£
5,351
5,351
325
325
5,026
5,026
2021
£
1,682
2021
£
-
22,243
22,243

6 Other information

Temple Christian Fellowship is a private company limited by shares and incorporated in N.Ireland. Its registered office is: 970 Antrim Road Templepatrick County Antrim BT39 0JJ

6

Temple Christian Fellowship Detailed profit and loss account for the year ended 30 June 2022

This schedule does not form part of the statutory accounts

Sales
Administrative expenses
Operating profit
Profit before tax
2022
£
48,147
(48,114)
33
33
2021
£
43,069
(15,418)
27,651
27,651

7

Temple Christian Fellowship Detailed profit and loss account for the year ended 30 June 2022

This schedule does not form part of the statutory accounts

Income
Donations
Grant
Administrative expenses
Employee costs:
Wages and salaries
Wages grant
Motor expenses
Premises costs:
Rent
Rates
Food
Light and heat
General administrative expenses:
Telephone and fax
Subscriptions
Bank charges
Insurance
Repairs and maintenance
Depreciation
Sundry expenses
Legal and professional costs:
Accountancy fees
Consultancy fees
Other legal and professional
2022
£
43,383
4,764
48,147
31,366
-
3,672
35,038
3,200
2,378
462
2,940
8,980
701
39
502
454
421
-
141
2,258
900
356
582
1,838
48,114
2021
£
39,569
3,500
43,069
24,990
(23,319)
3,687
5,358
-
-
57
1,841
1,898
622
12
354
1,472
3,755
65
250
6,530
900
-
732
1,632
15,418

8