Celebration House
Statement of Financial Activities for the Year Ended 30 September 2022
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Total
2022
Note
Income and Endowments from:
Charitable activities
83,052
83,052
Total income
83.052
83,052
Expenditure on:
Charitable activities
98,220
98.220
Total expenditure
(98,220)
(98.220)
Net expenditure
(15,168
15.168
Net movement in funds
(15,168)
(15,168)
Reconciliation of funds
Total funds brought forward
Total filnds carried forward
19.219
19,219
16
4.051
Unrestricted
funds
4.051
Total
2021
Note
Income and Endowments from:
Charitable activities
113.008
113.008
Total income
113.008
113,008
Expenditure on:
Charitable activities
(93.146)
(93.146)
Total expenditure
93,146
93.146
Net income
19,862
19,862
Net movement in ￿ndS
19,862
19,862
Reconciliation of funds
Total fijnds brought forward
(643)
(643)
Total funds Garriai forward
16
19.219
19,219
All of the Gharitys activities derive from continuing operations during the above two periods.
The fijnds breakdown ftir 2021 is shown in note 16.
The notes on pages 7 to 15 form an integral part of these financial Statements.
Page 5

Celebration House
(Registration number: N1641052)
Balance Sheet as at 30 September 2022
2022
2021
Note
Fixed a55ets
Tangible assets
li
9,528
5.086
Current assets
Debtors
Cash at bank and in hand
12
13
1,124
6,743
1,827
21,369
7.867
23,196
Creditors: Amounts falling due within one year
14
13,344
9,063
Net current Oiabilitie$)la5$ets
(5.477)
14,133
Iyet assets
4.051
19,219
Funds of the charity..
Unrestricted income funds
Unrestricted ￿ndS
4.051
19.219
Total funds
16
4,051
19,219
For the financial year ending 30 September 2022 the charity was entitled to exemption from audit under section
477 of th¢ Companies Act 2006 relating to small companies.
Directors, responsibilities:
The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect
to accounting records and the preparation of accounts.
The financial statements on pages 5 to 15 were approved by the trustees, and authori5ed for issue on 7 June 2022
and signed on their behalf by:
Pastor R A Stewart
Trustee
The note5 on pages 7 to 15 form an Inte￿al part of these financial statements.
Pag¢ 6

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
I Charity status
The eharity 15 limited by guarantee, incorporated in Northem Ireland, and consequently does not have share
capital. Each of the trustees is liabl¢ to contribute an amount iiot exceeding £1 towards the assets of the charity
in the event of liquidation.
The addres5 of its registered otTice is:
2-4 Railway Street
Ballymena
Co Antrim
BT42 2AB
These financial statements were authorised for issue by the trusfres on 7 June 2022.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The prin¢ipal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Statement of Recommended Practice appli¢able to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities A¢t (Northem Ireland) 2008.
Basis of preparation
Celebration House meets the definition of a public benefit entity under FRS 102. Assets and liabilities are
initially re¢ognised at historical cost or transaction value unles5 Otherwise stated in the relevant accounting
policy notes.
The presentational currency of these financial statements is Sterling and the amounts have Eten rounded to the
nearest £1.
Going concern
The financial statements have been prepared on a going concern basis. The trustees have assessed a period of12
months from the date of approving the financial statements with regard to the appropriateness of the going
concern assumption in preparing the financial statements. The trustees note the positive cashflow position at the
date of sign off of the financial statements and believe that the Church will ¢ontinue as a going con¢ern and be
able to realise its assets and discharge its liabiliti&% in the normal course of business.
Page 7

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
Judgements
The preparation of the financial statements requires management to make judgements. estimates and
assumptions that affect the application of accounting policie5 and the reported amount of assets and liabilities,
income and expenses. Actual results may differ from these estimates.
Income and endowments
All income is recognised once the charity has entitlement to the income, it 15 probable that the income will be
received and the amount of the income receivable can be measured reliably.
Donalions and legacies
Donations are reeognised when the charity has received the income. In the event that a donation is subject to
conditions that require a level of performance by the charity before the charity is entitled to the ￿nds, the
income is deferred and not recognised until either those conditions are ￿llY met, or the fvlfilment of those
conditions is wholly within the control of the charity and it is probable that these conditions will be ￿lfilled in
the reporting period.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any Conditions link￿ to the grants
have been met. Where performance conditions are attach￿ to the grant and are yet to be met. the income is
recogni5ed as a liability and included on the balan¢¢ sheet a5 deferred income to be released.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditur4 it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Charilable activities
Charitable expenditure comprises those costs Incurr￿ by th¢ ¢harity in the delivery of its activities and servtces
for its beneficiaries. It include5 EK)th costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Governanee eosts
These include the cost5 attributable to the charity'5 compliance with Constitutional and Statutory requirements.
including audil strategic management and trustees m¢etin8s and reimbursed expenses.
Taxation
The charity is considered to pa5S the tests set out in Para￿aph I Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from taxation in respect of incorne or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes.
Page 8

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
Tangible fixed assets
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairnient losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, les5 any estimated
residual value, over their expected use￿1 economic life as follows..
Asset class
Furniture and equipment
Depreeiation method and rat¢
200/0 redu¢ing balance basis
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary
course of busine5S.
Trad¢ debtors are recognised initially at the transaction price. A provision for the impairnient of trade debtors 15
established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original ternis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tern] highly liquid
investments that are readily Convertible to a known amount of cash and are subject to an insignificant risk of
change in value.
Trade ereditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if the Gharity does not have an
unconditional righL at the end of the reporting period. to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date. they are presented a5 non-GU￿¢nt liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amort15ed cost
using the effective interest method.
Fund structure
Unrestricted income funds are general fvnds that are available for use at the trustees's discretion in furtherance
of the objectives of the charity.
Restricted fiJnds are subjected to restrictions on their expenditure imposed by the donor or
through the term5 of an appeal.
Page 9

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fijnd and the charity h&$ no legal or constructive obligation to pay ￿rther
contributions even if the fijnd does not hold sufficient assets to pay all employees the benefits relating to
employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are
due. If contribution payments exceed the Contribution due for servic4 the excess is recognised as a prepaymenL
3 Ineome from charitable activities
Unrestricted
funds
General
Total
2022
Celebration House church
83,052
83,052
Unrestrieted
funds
General
Total
2021
Celebration House church
113,008
113,008
Pa8e 10

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
4 Expenditure on charitable activities
Unrestricted
funds
General
Total
2022
Note
Celebration House ¢hurth
Depreciation, amortisation and other similar costs
Staff costs
Governance costs
68.320
2,382
25,338
2,180
68,320
2,382
25,338
2,180
98.220
98.220
Unrestricted
funds
General
Total
2021
Iyote
Celebration House church
Depreciation, amortisation and other similar costs
Staff costs
Governance costs
62,922
1,271
27,494
1,459
93,l46
62,922
1,271
27,494
1,459
93,146
In addition to the expenditure analysed above, there are also governance costs of £2,180 (2021 £1.459) which
relate directly to charitable activities. See note 5 for further details.
5 Analysis of governance and support costs
Governonce costs
Unrestricted
funds
General
Total
funds
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
E,ioo
1,080
I,ioo
1.080
Total for 2022
2,180
2.180
Total for 2021
1.459
1.459
Page Il

Celebrntion House
Iyotes to the Financial Statements for the Year Ended 30 September 2022
6 Net incomingloutgoinE resources
Net (outgoing)lincorning resources for the year include:
2022
2021
Depreciati￿ of fixed assets
2,382
1.271
7 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees..
Pastor R A Stewart
Pastor R A Stewart received remuneration of £10.200 (2021.. £10,200) during the year.
At the balance sheet date the amount due to Pastor R A Stewart was £Nil (2021: £3,637).
8 Staff costs
The aggregate payroll costs were as follows..
2022
2021
Staff costs during the year were:
Wages and salaries
Pension costs
25,100
238
27,256
238
25,338
27.494
The monthly average number of persons (including senior management / leadership team) employed by the
charity during the year expressed as full time equivalents was as follows..
2022
2021
Charity employees
No employee received ernoluments of more than £60,000 during the year.
9 Independent examiner'5 remuneration
2022
2021
Examination of the financial statements
i.ioo
840
Other fees to examiners
All other services
1.080
619
Page 12

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
10 Taxation
The charity is a registered charity and is therefore exempt from taxation.
11 Tangible fixed asset5
Furniture and
equipment
Total
Cost
At l October 2021
Additions
8,470
6.824
8,470
6.824
At 30 September 2022
15,294
15.294
Depreciation
At l October 2021
Charge for the year
3,384
2,382
3.384
2,382
At 30 September 2022
5.766
5,766
Net book value
At 30 September 2022
9.528
9.528
At 30 September 2021
5.086
5,086
12 Debtors
2022
2021
Trade debtors
Other debtors
1,124
615
1.212
1,124
1,827
13 Cash and cash equivalents
2022
2021
Cash on hand
Cash at bank
40
6,703
117
21.252
6.743
21,369
Page 13

Celebration House
Notes to the Financial Statements for the Year Ended 30 September 2022
14 Creditors: amounts falling due Ivithin one yeir
2022
2021
Trade creditors
Other taxation and social security
Other creditors
Accruals
5,500
2,326
1,253
4,265
885
5.062
3,116
13,344
9.063
15 Pension and other schemes
Defined eontribution pension scheme
The charity operates a defined eontribution pension scheme. The pension cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £238 (2021- 211).
Contributions totallins £(495) (2021 £(657)) were payable to the scheme at the end of the year and are
included in creditors.
16 Funds
BAlance at 30
September
2022
Balanee at I
October 2021
Incoming
resollrces
Resources
expended
Unrestricted funds
General
19,219
83,052
98,220
4,051
BAlance at 30
September
2021
Balance at i
October 2020
Incoming
resources
Resources
expended
Unrestricted funds
General
(643
113.008
93,146
19,219
Page 14

Celebration House
Note5 to the Financial Statements for the Year Ended 30 September 2022
17 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
30 September
2022
Tangible fixed assets
Current assets
Current liabilities
9,528
7,867
(13.344)
9,528
7,867
(13.344)
Total net assets
4.051
Unrestricted
funds
General
Total funds At
30 September
2021
Tangible fixed assets
Current assets
Current liabilities
5,086
23.196
9,063
5,086
23,196
9.063
Total net assets
19,219
19,219
18 Analysis of net funds
At30
September
2022
At l October
2021
Financing eAsh
flows
Cash at bank and in hand
21,369
14,626
6,743
Net debt
21369
14,626
6,743
At30
September
2021
At l October
2020
Financing cash
flow5
Cash at bank and in hand
4.662
16,707
21,369
Net debt
4.662
16.707
21.369
Page 15

Celebration House
Detailed Statement of Financial Activities for the Year Ended 30 September 2022
Total
2022
Tot21
2021
Income And Endowments from:
Charitable activities (analysed below)
83,052
113,008
Total income
83.052
113,008
Expenditure on:
Charitable activities (analy5ed below)
98.220
93.146
Total expenditure
(98.220)
93,146)
Net (expenditure)/income
15,168
19,862
Net movement in fiinds
(15,168)
19,862
Reconciliation of funds
Total funds brought forward
19,219
643
Total fvnds carried forward
4.051
19,219
This page does not form part of the statutory financial statements.
Page 16

Celebration House
Detailed Statement of Financial Activities for the Year Ended 30 September 2022
Total
2022
Total
2021
Cliari¢able actlvldes
Tithes and donations
Gift Aid tax r￿laIMed
Other income
Grants receivable
77,010
5,787
255
71.008
3.872
226
37.902
83.052
113,008
Cliarilable activili
Materials
Wages and salaries
Staff pensions (Defined contribution)
Ministry
Staff training
Rent
Water rates
LighL heat and power
Insurance
Repairs and maintenance
Telephone and fax
Cornputer software and maintenanc£ costs
Printin& postage and stationery
Catering and hospitality
Licence5
Sundry expenses
Consultancy fees
Legal and professional fees
Bank charge5
Depreciation of plant and ma¢hinery
Accountancy fees
Accountancy fees other Services
(1,382)
(25,100)
(238)
(5,359)
(3,460)
(27,256)
(238)
(4,473)
(105)
(33,000)
(253)
(7.788)
(1,786)
(3.849)
(1,424)
(317)
(467)
{350)
(650)
(368)
(2,400)
(600)
(1,632)
(1,271)
(840)
619
(33.000)
(157)
(13,515)
(1,7ll)
(8,174)
(1.050
(385)
(156)
(604)
(670)
(147)
(600)
(243)
(1.161)
(2,382)
(I,ioo)
1.080
98.220
93,146
This page does not form part of the statutory financial statements.
Page 17