2023-06-30-accounts

Registered number NI631870

Temple Christian Fellowship

Report and Accounts

30 June 2023

Temple Christian Fellowship Registered number: NI631870 Directors' Report

The directors present their report and accounts for the year ended 30 June 2023.

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 David Beck Steven Neeson

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 4 October 2023 and signed on its behalf.

David McClure Director

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Temple Christian Fellowship Profit and Loss Account for the year ended 30 June 2023

Income Administrative expenses Operating (loss)/profit (Loss)/profit before taxation Tax on (loss)/profit (Loss)/profit for the financial year	2023 £ 49,382 (51,183) (1,801) (1,801) - (1,801)	2022 £ 48,147 (48,114) 33 33 - 33

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Temple Christian Fellowship Registered number: NI631870 Balance Sheet as at 30 June 2023

Notes Fixed assets Tangible assets 3 Current assets Cash at bank and in hand Creditors: amounts falling due within one year 4 Net current assets Net assets Capital and reserves Profit and loss account Shareholders' funds	2023 £ 5,026 40,929 (12,799) 28,130 33,156 33,156 33,156	2022 £ 5,026 50,336 (20,405) 29,931 34,957 34,957 34,957

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 4 October 2023

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Temple Christian Fellowship Statement of Changes in Equity for the year ended 30 June 2023

At 1 July 2021 Profit for the financial year At 30 June 2022 At 1 July 2022 Loss for the financial year At 30 June 2023	Share capital £ - - - -	Share premium £ - - - -	Re- valuation reserve £ - - - -	Profit and loss account £ 34,924 33 34,957 34,957 (1,801) 33,156	Total £ 34,924 33 34,957 34,957 (1,801) 33,156

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Temple Christian Fellowship Notes to the Accounts for the year ended 30 June 2023

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	2023 Number 1	2022 Number 1

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Temple Christian Fellowship Notes to the Accounts for the year ended 30 June 2023

3 Tangible fixed assets Cost At 1 July 2022 At 30 June 2023 Depreciation At 1 July 2022 At 30 June 2023 Net book value At 30 June 2023 At 30 June 2022 4 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 - - 2023 £ 1,023 11,776 12,799	Total £ 5,351 5,351 325 325 5,026 5,026 2022 £ 3,174 17,231 20,405

5 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

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Temple Christian Fellowship Detailed profit and loss account for the year ended 30 June 2023

This schedule does not form part of the statutory accounts

Sales Administrative expenses Operating (loss)/profit (Loss)/profit before tax	2023 £ 49,382 (51,183) (1,801) (1,801)	2022 £ 48,147 (48,114) 33 33

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Temple Christian Fellowship Detailed profit and loss account for the year ended 30 June 2023

This schedule does not form part of the statutory accounts

Income Donations Grant Administrative expenses Employee costs: Wages and salaries Motor expenses Premises costs: Rent Rates Food Light and heat General administrative expenses: Telephone and fax Subscriptions Bank charges Insurance Repairs and maintenance Sundry expenses Legal and professional costs: Accountancy fees Consultancy fees Other legal and professional	2023 £ 49,382 - 49,382 33,073 4,026 37,099 4,800 1,260 123 2,852 9,035 730 77 569 75 1,750 612 3,813 960 150 126 1,236 51,183	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

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