COMPANY REGISTRATION NUMBER: N1646256
CHARITY REGISTRATION NUMBER.. 107245
Victory Church Belfast Limited
Company Limited by Guarantee
Unaudited Financial Statements
30 June 2022
AUBREY CAMPBELL & COMPANY
Chartered accountants
631 Lisburn Road
Belfast
BT9 7GT

Victory Church Belfast Limited
Company Limited by Guarantee
Financial Statements
Year ended 30 June 2022
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Victory Church Belfast Limited
Company Limited by Guarantee
Trustees, Annual Report Ilncorporating the Director's Report)
Year ended 30 June 2022
The trustees. who are also the direclors for the purposes of company law. present their report and the
unaudiled financial slalemenls of the charity for Ihe year ended 30 June 2022.
Reference and administrative detalls
Registered charity name
Victory Church Belfast Limited
Charlty reglslratlon number
107245
Company registration number N1646256
Principal office and registered 243 Castlereagh Road
office
Belfast
BT5 5FL
The tru5tee5
Mr G M¢Kibben
Mrs K McKibben
Mr S McKibben
Independent examiner
John Magee- Aubrey Campbell & Co
631 Lisburn Road
Belfast
BT9 7GT
structure. governance and managemenl
The governance and management of Victory Church Belfast 15 made up of Trustees, Pasiors and
Elders. All decisions regarding church affairs and how church funds are spent Is handled by Eklers.
Oblectlves and a¢tivltie$
Victory Church Belfast continues lo exist lo glorify God. preach the gospel to every person and make a
difference in our community . There was no harm flowing from the charities purposes and there was
no private benefit. All Trustees of the charity are aware ol the Commissions public benefit slatulory
guideline requirement.
Strategic report
The following sections for achievements and performan￿ and financial review form Ihe strategic
report of the charity.

Victory Church Belfast Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) I￿ntInu&d)
Year ended 30 June 2022
Achievements and performance
Connect ministry..
Victory Church Belfast, on a weekly basls, stands on the Casllereagh Road with refreshments for the
public. We use this as an opportunity lo encourage the local community lo pray and care for anyone
who needs it.
Homeless..
Members of the church go out onlo the streets of Belfast with care packages and food. We sèek to
listen, care for and positively impact the homeless community in Belfast .
Street ministry..
We have iwo groups on a weekly basis sharing the love of the gospel on the streets of Belfast both
with scripture and in practical lerms such as referrals lo food banks elc.
Foodbank..
Victory Church look the example of lead pastors and chose lo feed families throughout the period in
question. We ran a delivery based food bank plus a solid base food bank where the public would
come and gel lop ups lo Iheir shopping 01 essentials lo carry Ihern through. We have seen a massive
increase during 2020 and beyond in Ihe praclical needs of Ihe cornmunily.
Childrens ministry..
The childrens ministry has included not just a Sunday school for primary age children, bul also events,
parties and summer scheme and an Easter scheme.
Youth leaders..
We have started training our older youth to be helpers in ministry with their own t-shirts and
responsibilities for stewardin9 the youn9er children.
Families..
Durin9 this period we held a loy drive lo supply Christmas, from toys lo food, for those in severe need.
WÈ saw a massive demand for this and il allowed us lo help supply Christmas for people in the local
area and further afield. We have also held family events including quiz night, Mothers, Day and
Fathers, Day events and Christmas ￿lebratIonS which are all open lo the community.
Online:
Pastor Gary personally tsught over 200 hrs of bible teaching online in this period with over 400000
people watching these teachings.
Victory Church online Facebook group was started with over 3500 members around the world tuning
in regularly for teachings.
Homeless follow up..
The ministry has allowed for 8clive support including helping individuals get into rehab and into
housing during this period. And also supplying reconditioned while goods and food to those in need.
This has been possible due to donations of goods.
Bible study:
Bible study occurs each Wednesday at 7.00pm Whe￿ we inslru¢l and tutor people in the discernment
and division of scripture.

Victory Church Belfast Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (COllllnuedJ
Year ended 30 June 2022
Men..
To aid in the fight against the current mental health crisis we have held Men's Nights which gives a
free space for men lo speak specifically about their mental heallh.
Missions..
We have supported pastors on the ground in Ukraine al the break out of the UkrainianlRussian war
and child rescue charity in Uganda via TB ministries.
Financial review
This year saw the continuing growth in the needs of the cornmunity. As such we continued to run both
delivery and an in-house foodbank, supplying essentials lo those in need. Giving from the
conoregalion has sustained this from helping directly on the ground with day lo day living lo aiding
pastors financially on the ground in Ukraine lo help citizens flee the area lo safety . The last portion of
the year saw Victory increase ils unil rental. We look on Ihe secondary neighbouring unil combined
with. the upstairs for Sunday school meaning Dur rent increased. This was needed lo facilitate
members willi disabilities and the growlh ol the congregation. The fruits of our labour as a church
h3ve been sp.en in multiple baplifms and galvalions this year, chi5dren in Uganda receiving beds,
people helped lo flee the Ukrainian conllicl, and hundreds led directly from Victory Church Belfast.
The Iruslees, annual report anc5 the slralegic report were approved on
on behalf of the board of trustees by..
signed
Mr G McKibben
Trustee
Mrs K McKibben
Trustee

Victory Church Belfast Limited
Company Limited by Guarantee
Independent Examlner's Report to the Trustees of Victory Church Belfast
Limited
Year ended 30 June 2022
I report lo the Iruslees on my examinalion ol the financial slalemenls of Victory Church Belfast Limited
I'the charily'l for Ihe year ended 30 June 2022.
Responsibilities and basis of report
As the trustees of the company land also ils directors for the purposes of company lawl you are
responsible for the preparation of the financial slalemenls in accordance with the requirements of
Charities AGI (Northern Ireland) 2008 Ilhe '2008 Acl'l ancl the Companies Aot 2006 1'lh& 2006 Acl'l.
You are satisfied Ihal the accounts of the company are nol required by charity or company law lo be
audited and have chosen instead lo hav& an independenl examination.
Having satisfied myself that the accounts of the company are not required lo be audited Ljnder Part 16
of the 2006 Act and are eligible for independent examination. I report in respect of my examination of
the charity's financial slalemenls as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northem
Ireland under section 6519llbl of the 2008 Act.
Independent oxaminer's statement
I have compleled my examination. I confirm that no mallers have come lo my attention in connection
with my examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial slalemenls do not accord with those records., or
the financial slalements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement Ihal the accounts givè a 'lrue and fair, view which
is not a matter considered as part of an independent examination. or
the financial statements have not been prepared in accoTdance with the methods and
principles of the Slalemenl of Recommended Practice for accounting and reporting by
charities applicable lo charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I confirm that there are no other malters to which your attenlion should be drawn to enable a proper
understanding of the accounts to be reached.
John Magee-
Aubrey Carnpbell & Co
Independent Examiner
631 Lisburn Road
Bellasl
BT9 7GT

Victory Church Belfast Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 30 June 2022
2022
Unreslricled
fLtnds Total funds
2021
Total funds
Note
Income and endowments
Donations and legacies
Total incom&
20,682
20.682
22.486
20,682
20.682
22.486
Expenditure
Expenditure on charitable activities
Total expenditur8
21,506
21,506
21,947
21,506
21,506
21,947
Net lexpenditurellincome and net movement in funds
18241
1824}
539
Reconciliation of funds
Total funds brought fotward
Total funds carried forward
1651
18891
1651
18891
{6041
165}
The statement of financial activities includes all gains and1osses recognised in the year.
All income and expenditure derive from continuing a¢livili&s.
The notes on pages 7 to 13 form part of these financial statements.

Victory Church Belfast Limited
Company Limited by Guarantee
Statement of FinanGial Position
30 June 2022
2022
2021
Note
Fixed assets
Tangible fixed assets
13
184
230
Current assets
Cash al bank and in hand
883
805
Creditors: amounts falling due wlthin one year
Net current Ilabllltles
14
1,956
1,100
1.073
295
Total assets less current liabilitifys
18891
18891
165)
165)
Net liabilitigs
Fund5 of the charity
Unrestricted funds
18891
18891
(65)
1651
Total charlty funds
15
For the year ending 30 June 2022 the charity was enlilled lo exemption from audit under section 477
of the Companies Act 2006 relating lo small companies.
Directors. responsibilities..
The members have not required the cornpany lo obtain an audit of its financial statements for the
year in queslion in accordance with se¢lion 476..
The directors acknoM4edge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have bèen prepared in accordance with the provisions applicable to
companies subject lo the srnall companies. regime.
These financial slalements were approved by the board of Iruslees and aulhorised for issue on a
March 201? and are signed on behalf of the board by..
Mr G McKibben
Trustee
Mrs K McKibben
Trustee
The notes on pages 7 to 13 form part of these financial ststements.

Victory Church Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 June 2022
General Information
The charily is a public benefil enlily and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northein Ireland. The address of the registered office
is 243 Casllereagh Road, Belfast, BT5 5FL.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalement of
ReGomrnended Practice applicable lo charities preparing their acGounls in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharities
SORP IFRS 10211 and Ihe Companies AGI 2006.
Accounting poll¢les
Basis of preparation
The financial slalements have been prepared on the historical cost basis, as modtfied by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial slalemenls are prepared in sterling. which is the functiona1 currency of the entity.
Going concern
There are no material uncertainties about the charity's ability lo wnlinue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102.lal No cash flow
statement has been presented for the company.
Ib) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertalnly
The preparation of the financial slalemenls requires management lo make jud9ements,
eslimales and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of futu￿ events that are beli&ved lo be reasonable under the circumslances.
Fund accounting
Unreslricled funds are available for use al the discrelion of the Iruslees to further any of the
charity's purposes.
Designated funds are unreslri¢led funds earmarked by the Iruslees for particular future project or
commitment.
Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or
through ihe terms of an appeal. and fall into one of two sub-classes.. reslricled income funds or
endowment funds.

Victory Church Belfast Limited
Company Llmited by Guarantee
Notes to the Financial Statements f¢onlinuedJ
Year ended 30 June 2022
Accoui)ting pollcies (conlinueLII
Incoming resources
All incoming resources are included in the sl¥lement ol financial activities when entillemenl has
'.)?s£cJ'
Ip Ihal the economic benefits associated with the transaction
arfy y)'?..,Iip{I lo iJp.rl'iulcti' calcijpries of ip.come'.
incoinp Iroin rjunalions or graiils is rLAcognised when Ihtsrc Is eijidence of enlillemenl lo the
gill. receipt is probable and ils amount can be measured reliably.
leg8cy income is recognised when receipt is prob8bla and enlillemenl is esl8blish8d.
income from donated goods is measured al the lair value of the goods unless this is
impractical lo measure reliably. in which case the value is derived from the cost lo the donor
or Ihe eslimaled resale value. Donated fa¢ililies and services are recognised in the
accounts when received if the value ean be reliably measured. No 2mounts are included for
Ihe contribution of general volunleers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classifiecs as unreslricled funds unless there is a conlraclual
requirement for it lo be spent on a particular purpose and returned if unspent, in which case
il may be regarded as reslricled.
Resources expended
ExpencSilure is recognised on an accruals basis as a liability is incurred. ExpenditLJre includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities lo which il relates..
expenditure on raising funds includes the costs of all fundraising aclivilies. events,
non-charilable trading aclivilies, and the sale of donated goods.
expenditure on chadlable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims fDT the benefit of ils beneficiaries, inclLJding those
support costs and cosls relating lo the governance ol the charity apportioned lo charitable
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of ils expenditure on charitabl8 aclivilies.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attribulabSe lo a single activity are allo¢aled directly to that activity. Shared costs are apportioned
between the activities they contribute lo on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently slated al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded al the fair value al the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

Victory Church Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements (¢onlinued)
Year ended 30 June 2022
Accounting pollcle5 (¢ontinuedJ
Tangible assets Icontinuedl
An increase in the carrying amount ol an asset a5 a result of a revaluation. is recognised in other
recognised gains and losses. unless it reverses a charge for impairment that has previously been
recognis<,.d as expenditure within the slalemenl of financial aclivilies. A decrease in the carrying
amount of an assel as a result ol revaluation, is recognised in other recognised gains and losses,
except lo which il offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial aclivilies.
Depreciation
Depreciation is calculated so as lo write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixtures and fillings
200/y reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out 81 each reporting dale, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting dale.
For the purposes of impairment lesling, when il is not possible lo estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-geneialing unil lo which the asset belongs. The cash-generaling unit is the smallest
idenliliable group of assets that includes the asset and generales cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment lesling of goodwill, the goodwill acquired in a business combination is. from the
acquisition dale, allocated lo each of the cash-generaling units that are expected lo benefit from
Ihe synergies ol the combination, irrespective of whether olher assets or liabilities of the charity
are assigned lo those units.
Flnancial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party lo the
contractual provisions of the inslrumenl.
Basic financial instruments are inili811y Teeognised 81 the amount re¢eiv2ble or payable including
any relaled transaction costs.
Current assets and current liabilities are subsequently measured al the cash or other
consideration expected to be paid o¥ received and not discounted.
Debt instruments are subsequently measured al amortised cost.

Victory Church Belfast Limited
Company Limited by Guarantee
N otes to the Fiiiancial Stateme nts Icotttlnued)
Year ended 30 June 2022
Accounting policies fconiinuÈd}
Flnan¢lal instruments {¢ontlnuedJ
Where investments in share5 are publicly Iraded or their fair value Can olherwise be measured
reliably. Ihe investment is subsequently measured al lair value wilh changes in fair value
recognised in income ancs expenditure. All other such inveslrllenls are subsequently measured at
cost less impairment.
Other liriancial instrumtrnls, including derivatives, are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms or financed al a rale of interest
that is nol a market rate, in which case the asset is measured 81 the present value of the future
paymenl.% discounted al a market rale of interest for a similar debt Inslrumenl.
Other financial instruments are subsequently measured al fair value, with any changes
recognised in the slalemenl of financial aclivilies, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets th81 are measured al cost or amortised cost a￿ reviewed for objective evidence
ol impairinenl al the end of each reporting dale. If there is objeGlive evidence of impairrnenl, an
impairment loss is recognised under the appropriate heading in the slalement of financial
activities in which the initial gain was recognised.
For all equity inslrumanls regardless of significance, and other fin2ncial assets Ihal are
indivi(Jually signilicanl. Ihese are assessed individually lor impairment. Other financial assets a
either 3ssessed individually or grouped on the basis of similar credit risk characteristics.
Any roversals Df impairment are recognised immediately, lo the exlenl that the reversal does not
". e.%t.'Il Ip. ci c8rryinq 2moiJnl ol Ihe lin3ncial asset Ilal exceeds what the carrying amounl would
have bcpn h¢id the impciirmenl not previoijsly been recognised.
Limiled by guarantee
The corr,p¥ny is limited by guarantee and has no share capila5.
Donations and legacles
Unreslricled Total Funds Unrestricted Total Funds
Funds
2022
Funds
2021
Donations
Donations and offerings
20,682
20,882
22.486
22.486
10

Victory Church Belfast Limited
Company Limited by Guarantee
N otes to the Fina ncial Statements Iconlinuedl
Year ended 30 June 2022
Expenditure on charitable activities by fund type
Unreslricled Total Fund5 Unrestricled Total Funds
Funols
2022
Funds
2021
Sunday S¢hool
Supporl co$15
4,405
17,101
4,405
17,101
9,484
12.463
9,484
12,463
21,506
21,506
21,947
21,947
Expendlture on charltable activities by activity type
Activities
undertaken
directly
Suppori Total funds
costs
2022
Total fund
2021
Sundèy Jrhool
Goveriiaii¢e costs
4.405
16,401
700
20,806
700
21,347
600
4,405
17,101
21,506
21,947
Analysis of support costs
Analysis of
support cosls
Total 2022
Total 2021
Premises
Governance ¢osls
Support costs - Other costs
5,242
700
11,159
5,242
700
11,159
2,353
600
9,510
fj7,101
17,101
12.463
Net lexpenditurellincome
Nel lexpendilurellincome is slated after chargingllcredilingl..
2022
2021
Depreciation of tangible fixed assels
46
58
10. Indepèndent examinatlon fees
2022
2021
Fees payable lo the incl&pendenl èxaminer for..
Independent examination of the financial slalemen15
700
600
11. Staff costs
11

Victory Church Belfast Limited
Company Limited by Guarantee
Notes to the Financial Statements Icontlnuedl
Year ended 30 June 2022
11. Staff Costs Iconlinuedj
Pastor Gary McKibben. a Trustee, was paid £7,287.00 for his seNices as Pastor of Victory
Church Belf8sI Limiled12021 £7,278.251. Pastor McKibben is self-employed.
The average head count of employees during the year was Nil12021'. Nil}.
No employee received employee benefits of more than £60,000 during the year12021'. Nill.
12. Trustee remtjneralion and expenses
Pastor Gary McKibben. a Trustee, was paid £7,287.00 for his services as Pastor of Victory
Church Bellasl Limited12021 £7,278.25). Pastor McKibben is self-employed.
13. Tangiblo fixod assets
Fixtures and
fittings
Cost
At 1 July 2021 and 30 June 2022
450
Depreciatlon
Al 1 July 2021
Charge for the year
At 30 June 2022
220
46
266
Carrying amount
At 30 June 2022
184
AI 30 June 2021
230
14. Creditors.. amounts falling due within one year
2022
2021
Accruals and deferred income
1.956
1,100
12

Victory Church Belfast Limited
Company Limited by Guarantee
Notes to the Fi nancial Statements Icontlnu6d)
Year ended 30 June 2022
15. Analysis of charllable funds
Unrestricted funds
At
Expenditure 30 June 2022
Al 1 July 2021
Incorne
General funds
1651
20.682
121,5061
1889}
At
Expenditure 30 June 2021
Al l July 2020
InC0￿e
16041
22,486
121,9471
1651
16. An<i Iv￿1￿> of nel zssels between funds
Unreslricled Total Funds
Funds
2022
Tangil)le fixed assels
Current assets
Creditors less than l year
Nlet liabilities
184
883
11.9561
18891
184
883
11,9561
18891
un￿$t[Icted Total Funds
Funds
2021
Tangible fixed assets
Current assets
Creditors less than 1 year
Net liabllltles
230
805
11.1001
{65)
230
805
11,1001
165}
17. Related parties
During the financial year under review members of the board ol Trustees donated a total of
£4,90012021 £2.0001 lo the charity. Rent lolalling £4.50012021 £3,000} was paid by a Trustee
13