Church of God at Shankill
STATEMENT OF FINANCIAL ACTIVITIES
forlhe fin8ncHI year ended 30 September 2025
Unrestricted
Funds
2025
Total Unrestrided
Fund$
Fund$
2025
2024
Total
Furvjs
2024
Note8
Inwne
Donatior￿ and legaaes
Charitable activiti'es
other trading acb'vities
Investments
Othef ino)me
51,400
10.421
8,538
51.400
10,421
8.538
36
1,000
60.$45
12.290
11,730
73
1,230
60,545
12,290
11,730
73
1,230
1.000
Total income
71,395
71.395
85,868
85.868
Expenditure
Charitable ￿tIvitIeS
85,S13
85,S13
86,742
66,742
Ilet Incomellexpendlturel
114,1181
{14.1181
18741
{874}
Transfers bets¥e￿ fvnd$
Net movement In fvnds for th• flnanclal y•ar
{14,118}
114,1181
{874)
18741
Reconcillation of funds..
Total fund5 beginning of the year
15
499,012
499,012
499,886
499.886
Total fund$ at tho ond ol tho year
484,894
484,894
499.012
499,012
The Statement of Finanaal Acttvrtiès includes all gains and 1055es rEcognised in the finantial ￿ar.
l income and expenditure relate to continuing acti￿lIeS.
Thè notea i4h pigeJ 12 lu 10 Ivi+il pail uf1118 fii)ai)ual Sialthi￿li1s
10

Church of God at Shankill
BALANCE SHEET
as at 3Q September 2025
2025
2024
Not•s
Flxod Assets
Tangible asse15
11
480,000
490,000
Current Assets
Cash at bank and in hand
9,020
11,028
Creditors: Amounts falllng due wlthln one year
12
14,1261
12,016}
Net Current Assets
4,894
9.012
TotsS Ass•ts less Curr•nt Llabiliti•s
484.894
499.012
Funds
General fund lunreslricted}
484,894
499.012
Total funds
15
484.894
499,012
The finanaal statements have been prepared in accordan￿ wllh the provisions applicable to companies Bubject to
Ihe small companies, regime and in a￿ordanCe FRS 102 'The Financial Reporb'ng Slandard applicable in the UK
and Republic of Irelan¢f, apptying Section 1A of that Standard.
Approvad by Board of Trustoes and authorrBed for issue on
behalf by
UL Y Zoz6 and SIgn￿ on Its
Pastor S Re
Trusteg
nol(ts
The notas on pages 12 to 16 fr>rm part of tha financaal 3talen*nts

Church of God at Shankill
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 September 2025
GENERAL INFORMATION
Church of God at Shankill is a charity incorporated in North8m Ireland. The registered Offi￿ of the charity 18
Church of God Shankill, 225 Conway Street, Bèlfast, Antiim, BT13 2DE which is also the principal place ol
business of the charity. The ffinanGial statements have been presented in Pound (£1 vthith is also the
functional currenry of the charty.
SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES
The following accounting policies have been applieil consistently in dealing with items which are cons(dered
material in relation to the charty's finandal stsl¢menls.
Basis of preparntion
The finanual statements havè b8•n prepar8d on the going cgnc8m basis und&r the historical cost convention,
modtfied to include certain items at fair value. The financi81 stslements have been preparejj in ac￿1rdanCe
with the Statement of R¢¢omm¢nd¢d Pra¢tic& ISORPI "Accounb"ng and Ropc>rts"ng by Ch¥r￿"e5 preparing theii
accounts in accordance with the Fin8nci81 Rèporting Standard applicabl& in the UK and RepU￿1C of Irèland
FRS 102. applying Section 1A of that St8ndard.
As pemiitted by the Companies Aet 21X)6, the ¢harty ha$ varted the stsndard formats in that act for the
Statement of Financial Activities and the Balan¢¢ Sheet. Departu￿$ from the standard formats are to comply
with the requirements of the Charities SORP and are in compliance with section 4.7. 10.6 and 15.2 of that
SORP.
Staternent of compliance
The finanaal statements of the charity for the financial year ended 30 September 2025 have been prepared
on the going concem basis and in accordan￿ with the Statement of Recomrnended Practice ISORPI
Accounting arml Repgrting by Chan¢￿& preparing their ￿)￿nIS in accordance with the Financial Reporbng
Standard appIl￿ble m the UK and Republic of Irèland FRS 102". applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained..
Re8tricted funds
Restri￿ fijnds represent income re￿iVed which can only be used for particular purposes, as ￿ecifIed by
the donors. Suth purposès are wrthin the overall objectives of the charity.
Unrestricted funds
Unrestricted fuThJs consist of Gènaral and Design8led funds.
. General funds represent amounts which are expendable at the dISc￿tion of the board, in furtherance of the
objectives of the tharity.
Designated funds comprise unrestricted funds that the board has, at ils discrètion, set aside for particular
purposes. These designations hBve an administrativè purpose only. and do not 169a1￿ restrict the board's
discretion to apply the fijnd.
Income
Income is re￿nised by Indusion in the Slalement of Financial Activities only when the Charity Is l¢gally
entitled to the incc4ne. pèrfomance conditi()ns attachéd to the rtemlsl of income have Wn mat, th6 amounts
involved can bè mè8sur8d wlh 8uffioent reliability and it 15 probable that the incorne will be raceivèd by the
charity.
In¢om& from ¢haritable actlvltle5
ncome from chartsble activities indude income earned from the supply of services uThYer cOntr￿tu81
arr8ngementS 8nd from perfomiance related grants wh￿h have conditions that specify the provision of
particular Services lo be provided by the charity. Income from government and other co-funders is recognised
when the charity is legalty entided to the i￿ome because it is fuffilling the condrtions contained in the related
funding agreements. Vvhere a grant is re￿iVed in advance, its reo)gnition is deferred and induded in
c*editors. Mthère entiuement ctcurs before incorne is received. il is accrued in debtors.
Grants from govemments other o>fvnders typically include one of the following types of condibons..
. Perfofmance based condilion$.' whetoby tho ¢harity 1$ o)ntro¢hAally trnlillod to funding only to thè •xtent that
thp rnrp nhjpctiv#s of th• grant agrg•m•nt ar• achi4v*d. Vlfftgr* thg eharity 1$ rn9•ting th• cor• obj•ctiv•s of
grant agreement. it recogni$os tho relglerj expendiluro. to the oxtont that it is rgimbursable by the donor, as
12

continuéd
Church of God at Shankill
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 30 September 2025
Income.
.Time based conditk)n$'. whereby the charity is o)ntractually ent￿e￿ lo funding on the condition Ihgt it is
uts'lised in a particular pÈrit)d. In these cases the charty recognises the income to the extent it is utilised within
the pwiod spectfièd in th8 agfeement.
In the 8bsen¢e of such conditions, assuming that receipt 18 prc*)8tAè 8nd the amount can be reliably
Tneasured, grant irwm8 1$ re¢ognlsed once the charity is notified of ent￿eMent.
Gr8nts received towards i*pital expenditure are credited to the Stslement of Financial Activilios wh¢n
or recgNab18. which•v8r is &adier.
Expenditure
Expenditure is analysed between Costs of charitable activities and raising funds. The costs of aach aiaivty are
separdlety a￿UMUlated and disdosad, and analysed according to their major components. Expendrturts is
ecognised when a legal or Gonstructive obligation eKists as a result of a past ev$nl. 8 transfer of e¢LN)omi¢
benefits is required in sewemenl and the amount of the obligation can be reliaWy rneasurèd. Supp(xt costs
are those functions that a38i$t the work of the Charity but (annot be attributed lo one adivtty. Such costs are
allocated lo activtties in proportion lo $18ff time Spent or other suitable measure for each adivtty.
Tangible fixed assets and d•pr•eiatlon
Tangible fixed assèts ar8 stated at cost or at valuation, less a￿uMUla￿d depre¢iation. The charge to
depreryalion 15 C8lculaled 19 wrrte off th8 original cost or valuation of tangible fixed 8ssèts, less their esth"mated
residual value, over their expected useful lives as follows..
Land and buildirgs freehold
2% Straight line
Cash at bank and In hand
Cash at bank and in hand comprises cash on deF4>srt at bonks requiring less than three months notr¢e ot
withdrawal.
Taxation and dèf•rr•d taxation
No cUr￿nt or deferred laxation arises as the charity has been grantsd charitable exemption. I￿￿Veral￿e
valu8d added tax is expansed as inCu￿d.
Deferred tax is recognised in respect of all timing diffeienc8s that have originated but not reversed at the
balance sheet date where transactions or events have occurred at that date that will result in an obligatKJn to
pay Tnore tax in the future, or a right to pay lèss tax in the fLrture. Timing differences are temporary differgnc8S
be￿een the tharitys t8xable proffils and its rèsults as stated in the financial staternents.
Deferreil tsx is me8stJred on an undiscounted basis at the tax rates that 8re anticipatÈd to apply in the perh￿S
in whi¢h the liming d[ffo￿ne¢S a￿ expected to reverse, based on tax rate5 and laws that have been enacted
or subslanlively enacted by Iho balance $heet date.
Pension•
The tharity t)perates a definèd ￿)ntrIbutIon pension scheme for ernployees. The 88sets of the scheme are
held sepaialgly from those of the charity. Annual contributions payable lo the charity's pension scheme are
tharged to Ihe proffil and loss auxiunl in the perlod lo whith they relate
PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES
In common with many other charity of our size and nature, w• use our auditors to assist vnth the prapBr8bon
of the financial statements.
INCOME
DONATIONS AND LEGACIES
UnreBtrlctsd R•strleted
Funds
Funds
2025
2024
13

onts'nuèd
Church of God at Shankill
NOTES TO THE FINANCIAL STATEMENTS
lor the financAal year ended 30 Septernber 2025
Offerings
Donabons
ission Donations
GranlslFunding
28.533
14,853
28,533
14,853
37.252
14.928
7,365
1,000
8,014
8,014
51,400
51,400
60,545
CHARITABLE ACTIVITIES
Unrostrl¢tsd Restrfctsd
Fund8
Funds
2023
2024
Access Nl Payments
Gift Aid
Building Fund
1.616
6,381
2,424
1,616
6,381
2.424
. 2.053
6.494
3.743
10,421
10,421
12.290
OTHER TRADING ACTIVITIES
unr￿trIcttd R•strfcted
Fund8
Funds
2025
2024
Other tradlng 8¢tivilio$
8,538
8,538
11,730
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2025
2024
Inveslmonls
36
36
73
OTHER INCOME
Unrestricted Restricted
Funds
Funds
2025
2024
Other income
1,000
I,OfyJ
1,230
EXPENDITURE
CHARITABLE ACTtVlTIES
Dlr8et
Costs
Othor
Costs
Support
Cosls
2025
2024
Ch8ritable Activty
83,403
2.110
85,513
86.742
SUPPORT COSTS
Charftsblo
A¢t1vI￿a$
2025
2024
Support
2,110
2.110
2,016
MET INCOME
2025
2024
Nèt Income Is stated after charglngllcrgdlttngl:
DepreCiatIL￿ of tangible Bssets
Independenl Examinerfs ￿M￿neratIon..
independent examination services
10,000
10.IX)O
2.110
2.016
14

¢onlinu¢d
Church of God at Shankill
NOTES TO THE FINANCIAL STATEMENTS
for the finanual year ended 30 Seplembei 2025
INVESTMENT AND OTHER INCOME
2025
2024
Bank Inte￿St
36
73
EMPLOYEES AND REMUNERATION
Number of omploy¢•$
The average numbor of person$ employed linduding executive trustees) during the financial year was as
foll￿￿$..
2025
Numbgr
2024
Number
Number of Staff
The staff costs comprise..
2025
2024
Wages and salaries
Pension ￿$15
23,496
3,305
23,579
1,2CK)
26.801
24,779
One Injstee was in receipt of remuneration, during the year In relation to their engagement 88 Pastor. The
total of such rernuneralion during the year. ex¢ludin9 pension and social security costs was £21,520.
EMPLOYEE BENEFITS
Thero gte 8mploy8•s who r8c•ived employee benefils {exduding amployer pension coslsl of more than
£60,OTrJ If70,LYX)I for the repo￿"ng period.
10.
Other Employee Benefits
2025
21Y24
Other Employee Benerrts
345
11.
TANGIBLE FIXED ASSETS
Land arml
buildings
freehold
Total
Cost
At 30 Sept8mbe( 2025
500,000
500.000
D¥preeiatton
At 1 Octobèr 2024
Charge forthe fin8n(ial ye8r
10,000
10,000
10,CK)O
10,ThJO
AI 30 September 2025
20,000
20,cM)O
Net book value
At 30 Sept8mber 2025
480,000
460,000
At 30 September 2024
490,000
490.000
15

o)ntinue
Church of God at Shankill
NOTES TO THE FINANCIAL STATEMENTS
for the financ￿1 year ended 30 September 2025
12.
CREDITORS
Amounts falling due within one year
202S
2024
Trade crediloTS
4.126
2,016
13.
PENSION COSTS . DEFINED CONTRIBUTION
The charity operates a defined cL)ntrib¢Jtion pensK*n scheme. The assets of Ihe scheme a￿ hel¢J $eparately
from those of the charity in an independently administered fvnd. Pension o)sts amounted to £3.30512024 -
£1,200).
14.
RESERVES
2025
2024
At the beginning of the year
Def￿1t for the ffinancial year
499,012
114,118}
499.886
18741
At the end of ihe year
484,894
499.012
15.
15.1
FUNDS
RECONCIUATION OF MOVEMENT IN FUNDS
Unrnstrl¢ted
Funds
Tctrtsl
Funds
At l October 2023
Movement during the finarrial year
499,886
18741
499,886
18741
At 30 Septernber 2024
Movement during the finanaal year
499,012
114,118)
499.012
{14,118)
AI 30 September 2025
484.894
484.894
15.2 ANALYSIS OF MOVEMENTS ON FUMDS
Balance
1 October
2024
Income Expendlture
Transfers
Balance
between 30 September
funds
2025
Unrestricted funds
Unrestricted General
499,012
71.395
85,513
484.894
Total funds
499,012
71,395
85,513
484.894
15.3 ANALYSIS OF NET ASSETS BY FUND
Fix•d
a*s¢ts
- Charity u$•
Curront
Current
Ilabilities
Total
Unrestricted general funds
460.000
9,020
14,1261
484,894
480.000
9,020
14,1261
484.894
16.
POST-BALANCE SHEET EVENTS
T￿r• hava been no slgnlficanl events affecting the Charfty $ln¢¢ the finanoal y&ar-8nd.
16