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 1 ## **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| |---|---|---| 2 ## **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 3 ## **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| |---|---|---|---|---|---| 4 **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| |---|---|---| 5 ## **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 6 ## **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| |---|---|---| 7 ## **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| |---|---|---| 8