REGISTERED COMPANY NUMBER: NI666904 (Northern Ireland) REGISTERED CHARITY NUMBER: 108166
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
CENTRE 61 MINISTRIES (A Company Limited by Guarantee)
Ivan Shannon & Co 39 Church Street Ballynahinch Northern Ireland BT24 8AF
CENTRE 61 MINISTRIES
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
CENTRE 61 MINISTRIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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 2019).
Objectives and activities
Objectives and aims
Centre 61 ministries desire is to build up, encourage and nurture people who profess a faith in Jesus Christ and to see people come to faith in Jesus outside of the church community. The charity aims to provide a place where there is regular biblical teaching, worship and support for our members and children.
The charity aims to work locally will all sections of the community to provide support and care to those in need therefore demonstrating the love of God.
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CENTRE 61 MINISTRIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities
Achievement and performance
Our tradition of a fun and food centred New Year’s Party was the start of Centre 61 Calender for 2026.The first Sunday of the year was set apart for a Selah Sunday, a time to pause and reflect on the goodness of God throughout 2025.
January brought exciting and very welcomed increase in the leadership team of the church. Two elders in partnership with their wives and two deacons were officially appointed. This step forward in leadership has added depth and strength to the structural foundations of the ministry.
Our ladies' outreach, called Daughters held a wonderful Galantines breakfast on the 8th February. This was very well received and enjoyed not only by the ladies of Centre 61 but by a number from the local community from all different backgrounds.
In February, a teaching series on prayer ministry lead by an elder and his wife was a great opportunity for members to increase their knowledge and experience in this area of Christian discipleship.
Easter Sunday was celebrated with several visitors from all over, making the celebration of Christ Jesus death and resurrection a little more special. The occasion brought the image of the whole body of Christ being united across the land to life.
Hosting Pentecost night for the wider Tobar network of churches has become one of the highlights in the Centre 61 Calender. On the evening of 8th June, the Northfield site was the location for over 700 Christians to gather in worship and praise, exhausting the name of Jesus.
A few weekends later, the Northfield site was awash of tents, caravans and people coming together for the 4th Nua Festival. As in previous years, many of the Centre 61 family were heavily involved in all aspects of the festival. A real joy and excitement were felt as even more churches across the land brought their members to participate, creating new friendships in all generations of people. For many Centre 61 members the Nua festival has become the most significant event in their year.
A concert supported by the PVN Gospel choir was held in June to raise support for one member to travel to the USA to spend 6 weeks volunteering with CU church, Urbana. The concert was a wonderful evening filled with beautiful singing, praise and even dancing. An uplifting evening enjoyed by Centre 61 family and local community.
Another concert was facilitated in the marquee during July to support young people who were participating in Exodus teams all over the world and it was a pleasure to be able to help support them.
July and August gave opportunity for many of the Centre 61 members to share their faith and testimony of God’s working in their lives. Sunday morning teaching took the format of these testimonies and how one or more of the Psalms related to their life experiences.
September brought forth a wonderful opportunity to employ a part time assistant pastor, with Mr Phil Cousins taking the position. This employment has been a step forward in the advancement and maturing of the Church.
As the Christmas season approached, a relaxing movie night organised by the lady's ministry and loved by all who attended. The children’s ministry team organised a movie and games night for the children linked to Centre 61 and a night filled with fun and Laughter.
There has been so much to thank God for in 2025. The strengthening and deepening of relationships within the family of God, weather it is within Centre 61 or with the wider church community has been beneficial and rewarding.
Financial review
Financial position
The charity has a healthy cash flow and has no outstanding debts. The charity’s income comes through donations from the church members, individuals known to the ministry and occasionally partnering churches. Most of the money donated is used for day to day running costs of the charity.
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.
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CENTRE 61 MINISTRIES
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
Future plans
The charity’s aim to build up its connection with the community of Newcastle as well as establish more connections within a wider church community. It is keen to see the physical and spiritual needs of the community around us meet by continuing to provide biblical teaching, practical help and pastoral care.
Structure, governance and management
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Organisational structure
The trustees also act as directors for the charity. The charity has a joint leadership team made up of the directors. The each have equal responsibility, authority and power in decision making. When a unanimous decision cannot be made, a majority decision is reached. Within the context of Centre 61 Ministries these directors serve as leaders and are responsible for all decision making along with the wider church leadership team.
Centre 61 Ministries has a memorandum and articles of association, the charity is constructed as a Limited Company by guarantee.
All trustees must pass a strict criteria, they must be above reproach, of a good reputation and be responsible with money. A unanimous decision must be reached by all trustees when appointing new trustees.
All risks posed to the charity are covered by professional indemnity insurance. All appropriate procedures and systems are in place to ensure that criteria are met to comply with insurance policies. The charity has safeguarding policy in place for working with children and all volunteers are appropriately vetted.
Reference and administrative details Registered Company number
NI666904 (Northern Ireland)
Registered Charity number
108166
Registered office
39a Ballyloughlin Road Newcastle Down BT33 0QG
Trustees
Mr N A W Alexander Mr P A Cousins (resigned 18.9.25) Mr R L Reid (appointed 18.9.25)
Independent Examiner
Laura Craig Ivan Shannon & Co 39 Church Street Ballynahinch Northern Ireland BT24 8AF
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... Mr N A W Alexander - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CENTRE 61 MINISTRIES
I report on the accounts of the company for the year ended 31 December 2025, which are set out on pages five to nine.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors 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:
-
examine the accounts under Section 65 of the Charities Act
-
follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act
-
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I 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:
-
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
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That the accounts do not accord with those accounting records
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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
-
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I 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, I have found no matters that require drawing to your attention.
Laura Craig
The Institute of Chartered Accountants in Ireland
Ivan Shannon & Co 39 Church Street Ballynahinch Northern Ireland BT24 8AF
Date: .............................................
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CENTRE 61 MINISTRIES
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| 31.12.25 | 31.12.24 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| fund | funds | ||
| Notes | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||
| Donations and legacies | 88,196 | 115,382 | |
| Investment income | 2 | 21 | 5 |
| Total | 88,217 | 115,387 | |
| EXPENDITURE ON | |||
| Raising funds | 3 | 36,686 | 35,200 |
| NET INCOME | 51,531 | 80,187 | |
| RECONCILIATION OF FUNDS | |||
| Total funds brought forward | 116,322 | 36,135 | |
| TOTAL FUNDS CARRIED FORWARD | 167,853 | 116,322 |
The notes form part of these financial statements
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CENTRE 61 MINISTRIES
BALANCE SHEET 31 DECEMBER 2025
| 31.12.25 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 152,767 CURRENT ASSETS Cash at bank and in hand 15,286 CREDITORS Amounts falling due within one year 7 (200) NET CURRENT ASSETS 15,086 TOTAL ASSETS LESS CURRENT LIABILITIES 167,853 NET ASSETS 167,853 FUNDS Unrestricted funds 167,853 TOTAL FUNDS 167,853 |
31.12.24 Total funds £ 96,425 19,897 - |
|---|---|
| 19,897 | |
| 116,322 | |
| 116,322 | |
| 116,322 | |
| 116,322 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr N A W Alexander - Trustee
The notes form part of these financial statements
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CENTRE 61 MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Interest receivable - trading | 21 | 5 |
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continued...
CENTRE 61 MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
3. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | ||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| Staff costs | 4,000 | - |
| Rates and water | 133 | 267 |
| Insurance | 484 | - |
| Light and heat | 4,983 | 1,085 |
| Sundries | 125 | 35 |
| Computer expenses | 1,500 | 1,289 |
| Education and training | 205 | 1,778 |
| Food and events | 4,503 | 5,880 |
| Gifts | 9,940 | 6,993 |
| Nua Festival | - | 2,092 |
| Repairs and maintenance | 7,348 | 5,479 |
| Rent | 2,100 | 9,040 |
| Advertising | 365 | 220 |
| Cleaning | 268 | 538 |
| Support costs | 732 | 504 |
| 36,686 | 35,200 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 115,382 |
| Investment income | 5 |
| Total | 115,387 |
| EXPENDITURE ON | |
| Raising funds | 35,200 |
| NET INCOME | 80,187 |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 36,135 |
| TOTAL FUNDS CARRIED FORWARD | 116,322 |
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continued...
CENTRE 61 MINISTRIES
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2025
6. TANGIBLE FIXED ASSETS
| 6. | TANGIBLE FIXED ASSETS | |||
|---|---|---|---|---|
| Fixtures | ||||
| Freehold | and | |||
| property | fittings | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 January 2025 | 96,425 | - | 96,425 | |
| Additions | 16,355 | 39,987 | 56,342 | |
| At 31 December 2025 | 112,780 | 39,987 | 152,767 | |
| NET BOOK VALUE | ||||
| At 31 December 2025 | 112,780 | 39,987 | 152,767 | |
| At 31 December 2024 | 96,425 | - | 96,425 | |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 31.12.25 | 31.12.24 | |||
| £ | £ | |||
| Social security and other taxes | 200 | - |
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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CENTRE 61 MINISTRIES
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025
| DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025 |
||
|---|---|---|
| 31.12.25 | 31.12.24 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | 88,196 | 109,367 |
| Other income | - | 6,015 |
| 88,196 | 115,382 | |
| Investment income | ||
| Interest receivable - trading | 21 | 5 |
| Total incoming resources | 88,217 | 115,387 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Wages | 4,000 | - |
| Rates and water | 133 | 267 |
| Insurance | 484 | - |
| Light and heat | 4,983 | 1,085 |
| Sundries | 125 | 35 |
| Computer expenses | 1,500 | 1,289 |
| Education and training | 205 | 1,778 |
| Food and events | 4,503 | 5,880 |
| Gifts | 9,940 | 6,993 |
| Nua Festival | - | 2,092 |
| Repairs and maintenance | 7,348 | 5,479 |
| Rent | 2,100 | 9,040 |
| Advertising | 365 | 220 |
| Cleaning | 268 | 538 |
| 35,954 | 34,696 | |
| Support costs | ||
| Governance costs | ||
| Accountancy fees | 732 | 504 |
| Total resources expended | 36,686 | 35,200 |
| Net income | 51,531 | 80,187 |
This page does not form part of the statutory financial statements
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