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2025-03-31-accounts

id chartered accountants

Company Registration No. NI653100 (Northern Ireland)

COLERAINE STREET PASTORS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

IDS Chartered Accountants LLP 23/25 Queen Street COLERAINE Co Londonderry BT521BG

COLERAINE STREET PASTORS

ids.e) chartered accountants

CONTENTS

Page
Legal and administrative information 1
Trustees report 2-3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notestothefinancialstatements 7-10

COLERAINE STREET PASTORS

1dS.id

chartered accountants

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Alice McAlary
Robert Ritchie
Ann Vance
Elaine Breakey
Stephaine Quigley
Chris Crowder
RevAWT
Brown
Rev D Brown
Pastor
A W H Campbell
(Appointed 30 May 2025)
Mr C Harris (Appointed 30 May 2025)
Charity number NIC107255
Company number NI653100
Registered office 14 Carthall Manor
COLERAINE
Co Londonderry
BT51 3GR
Independent examiner IDS CharteredAccountants LLP
23/25 Queen Street ,
COLERAINE
Co Londonderry
BT52 1BG
Bankers Danske Bank
Donegall Square West :
BELFAST
BT16JS

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ids.@ chartered accountants

COLERAINE STREET PASTORS

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements for the year ended 5 April 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's memorandum, the Companies Act 2006 and “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 UK and Republic of Ireland (FRS 102) (effective 1 January 2015)”

Objectives and activities

Coleraine Street Pastors involves 24 Christian volunteers from local interdenominational churches, including those from Coleraine, Ballymoney, Portstewart, Portrush and Castlerock. These volunteers commit to serving at least once a month, primarily in the evenings or at night, to listen, care for, and assist the community. The charity also includes a smaller group of Prayer Pastors who support the street teams by praying from their base or home. Volunteers receive training in areas such as drug and alcohol awareness, first aid, and suicide awareness. We collaborate with the Northern Ireland Housing Executive (NIHE), the Police Service of Northern Ireland (PSNI), and the local Policing and Community Safety Partnership (PCSP). These partners have noted that our weekend presence on the streets helps make Coleraine, Portrush, and Portstewart safer for those out at night.

We engage with the local community by listening to and talking with individuals to understand their needs and offer support or guidance. Our efforts positively impact those dealing with mental health issues, emotional distress, suicidal thoughts, substance abuse, financial difficulties, homelessness, domestic abuse, social isolation, and fear of crime. We also work with young people who may lack ambition and are at an increased risk of engaging in criminal activities.

On Friday nights, teams patrol Coleraine town centre, parks, the railway station, and retail areas to deter crime and antisocial behaviour while engaging with community members. In housing estates, our presence provides reassurance to older, lonely, or socially isolated residents who may feel vulnerable to such activities. We interact with teenagers to inform them about who the Street Pastors are and our role within the estates. Additionally, we visit youth clubs and mental health outreach centres to promote seeking help when needed. On Saturday nights, teams of 3-4 volunteers patrol Portrush and Portstewart, focusing on nightlife around pubs and nightclubs. We aim to identify anyone who may be vulnerable to assault, assist individuals of all ages needing help, and ensure they arrive home safely. We also remove bottles and potential weapons to prevent violence and vandalism. Volunteers serve as a visible presence and mediators, helping to reduce tension and antisocial behaviour, which allows police officers to respond to more urgent community calls. Our presence during events, such as Easter Monday, emphasises our commitment to listening, caring, and helping keep people safe. We maintain a continuous presence to proactively address issues such as antisocial behaviour and ensure everyone’s safety.

The trustees have considered the guidance issued by the Charity Commission in determining the charity's activities.

Achievements and performance

From April 6, 2024, to April 5, 2025, the charity has assisted approximately 1,500 individuals on the streets. Volunteers have collected and disposed of 432 bottles and glasses to prevent their potential use as weapons or to avert injuries among barefoot individuals. We have responded to antisocial incidents and distributed 102 street supplies to the public. Additionally, we provided first aid when needed and facilitated transportation for 84 individuals to ensure their safe return home.

During this period, our Street Pastor volunteers, both new and experienced, attended training sessions, including first aid training. Furthermore, we gave in-person presentations to community and Church groups to inform and educate them about our work.

,

2 -

COLERAINE STREET PASTORS

ids.C) chartered accountants

TRUSTEES REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial review

The charity’s policy states that unrestricted funds not allocated for a specific purpose should be maintained at a level equivalent to three to six months’ worth of expenditures. The trustees believe maintaining reserves at this level will ensure the charity can sustain its current activities in the event of a significant funding reduction. Concurrently, we are considering methods to secure additional funding. This reserve level has been consistently upheld throughout the year.

The trustees have assessed the significant risks to which the charity is exposed and are confident that systems are in place to mitigate these risks.

Our current balance sheet value is £9,058, which is £5,213 lower than last year.

Structure, governance and management

The Charity has held regular management meetings for the running of the project, and followed the guidelines for street pastors initiatives laid down by Ascension Trust (London), our umbrella body, supplying quarterly reports to our funders.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Alice McAlary

Robert Ritchie

Ann Vance Elaine Breakey Stephaine Quigley Chris Crowder Rev AWT Brown Rev D Brown PastorAWH Campbell (Appointed 30 May 2025) Mr C Harris (Appointed 30 May 2025)

The Trustees report was approved by the Board of Trustees.

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Trustee11 December 2025 C . ,
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COLERAINE STREET PASTORS

ids.C) chartered accountants

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF COLERAINE STREET PASTORS

| report to the charity trustees on my examination of the accounts of the company for the year ended 5 April 2025 which are set out on pages 5 to 10.

Respective responsibilities of trustees and examiner

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

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

Basis of independent examiner's report

| have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006

  2. That the accounts do not accord with those accounting records

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, | have found no matters that require drawing to your attention

IDS Chartered Accountants LLP

23/25 Queen Street COLERAINE Co Londonderry BT52 1BG

Dated: 11 December 2025

ess

COLERAINE STREET PASTORS

ids.C) chartered accountants

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted Restricted Total Total
funds funds 2025 2024
Notes £ £ £ E
Income from:
Donations and grants 2 3,935 975 4,910 2,237
Expenditure on:
Charitable activities 3 9,148 975 10,123 9,256
Net expenditure forthe year/
Net movement in funds (5,213) - (5,213) (7,019)
Fund balances at 6 April 2024 14,271 - 14,271 21,290
Fundbalancesat5April2025 9,058 - 9,058 14,271

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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COLERAINE STREET PASTORS

ids.@ chartered accountants

BALANCE SHEET

AS AT 5 APRIL 2025

2025 2024
Notes £ £ £ £
Current assets
Cash at bank and in hand 17,518 14,871
Creditors: amounts falling due within 8
one year (8,460) (600)
Net current assets 9,058 14,271
Net assets 9,058 14,271
The funds ofthe charity
Unrestricted funds 9,058 14,271
9,058 14,271

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 5 April 2025.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 11 December 2025

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Trustee Stephaine Quigley a> a ‘
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Cilicoe MmCater Trustee ALIN d
Company registration number NI653100 (Northern Ireland)
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ids.@ ) chartered accountants

COLERAINE STREET PASTORS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Charity information

Coleraine Street Pastors is a private company limited by guarantee incorporated in Northern Ireland. The registered office is 14 Carthall Manor, COLERAINE, Co Londonderry, BT51 3GR.

1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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COLERAINE STREET PASTORS

ids.@ chartered accountants

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2 Donations and grants

Donations and grants
Total
Unrestricted Restricted Total Unrestricted
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Gifts and Fundraising 1,685 - 1,685 137
Grants - 975 975 -
Churches Sign Up 2,250 - 2,250 2,100
3,935 975 4,910 2,237

298

COLERAINE STREET PASTORS

ids.@ chartered accountants

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

3 Charitable activities

2025 2024
£ e:
Training and national conference 100 248
Uniforms - 17
Licence 1,164 613
Stationery & Postage - 343
Bank fees 35 46
Equipment z 200
Sundry 258 1
1,557 1,468
Share ofsupport costs (see note 4) 7,846 7,188
Share ofgovernance costs (see note 4) 720 600
10,123 9,256
Analysis by fund
Unrestricted funds 9,148 9,256
Restricted funds 975 -
10,123 9,256
4 Support costs allocated to activities
2025 2024
£ £
Support costs - admin, advertising, training etc 7,846 7,188
Governance costs - indpt examination fees 720 600
8,566 7,788

5 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, (2025 no trustees were reimbursed for expenses, 2024; none)

6 Employees

There were no employees during the current year or prior year.

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id I Ss chartered accountants

COLERAINE STREET PASTORS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

7 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

8 Creditors: amounts falling due within one year

2025 2024
£ £
Deferred income 7,800 -
Accruals 660 600
8,460 600

9 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 6 April
Incoming
Resources
At 5 April
2024
resources
expended
2025
£
£
£
£
-
975
(975)
-

10 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 6 April Incoming Resources At 5 April
2024 resources expended 2025
E £ £ £
General funds 14,271 3,935 (9,148) 9,058
Previous year: At 6 April Incoming Resources At 5 April
2023 resources expended 2024
£ £ £ £
Generalfunds 21,290 2,237 (9,256) 14,271

11. Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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