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2025-06-30-accounts

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 30 JUNE 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Total|Total| |Unrestricted|Restricted|Funds|Funds| |Funds|Funds|2025|2024| |Note|£|£|£|£| |INCOMING|RESOURCES| |Incoming|resources|from|generating|funds:| |Voluntary|income|2|77,128|-|77,128|59,659| |Activities|for|generating|funds|3|261,559|-|261,559|211,039| |Investment|income|4|359|-|359|751| |Incoming|resources|from|charitable|activities|5|150,615|-|150,615|156,873| |Other|incoming|resources|6|4,778|-|4,778|5,217| |TOTAL|INCOMING|RESOURCES|494,439|-|494,439|433,539| |RESOURCES|EXPENDED| |Charitable|activities|471,846|2,500|474,346|389,061| |Governance|costs|8|(4,192)|-|(4,192)|11,419| |TOTAL RESOURCES|EXPENDED|467,654|2,500|470,154|400,480| |NET|INCOMING|/ (OUTGOING)| |RESOURCES|BEFORE TRANSFERS|26,785|(2,500)|24,285|33,059| |Transfer|between|funds|-| |OTHER|RECOGNISED|LOSSES| |Gain/(Loss)|on|revaluation|of investments|497|-|497|633| |NET|INCOMING|RESOURCES|FOR|THE| |YEAR|27,282|(2,500)|24,782|33,692| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|129,344|2,500|131,844|98,152| |TOTAL FUNDS|CARRIED|FORWARD|156,626|-|156,626|131,844|

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The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 17 to 29 form part of these financial statements.

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

BALANCE SHEET

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|||||||| |---|---|---|---|---|---|---| |30|JUNE|2025| |2025|2024| |Note|£|£|£| |FIXED|ASSETS| |Tangible|assets|13|80,007|26,655| |Investments|14|16,256|15,759| |96,263|42,414| |CURRENT|ASSETS| |Debtors|15|2,173|21,756| |Cash|at|bank|and|in hand|74,263|73,686| |76,436|95,422| |CREDITORS:|Amounts|falling|due within|one| |year|16|16,073|6,012| |NET CURRENT ASSETS|60,363|89,430| |NET|ASSETS|156,626|131,844| |FUNDS| |Restricted|income|funds|17|-|2,500| |Unrestricted|income|funds|18|156,626|129,344| |TOTAL FUNDS|156,626|131,844|

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These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with Charities SORP (FRS 102).

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477(2) relating to small companies, and that no member or members have requested an audit pursuant to section 476(1) of the Act.

The directors acknowledge their responsibilities for:

These financial statements were approved by the members of the committee on the 2S. 2. Dob and are signed on wor by: » JDirectorUNSWORTH DRIDirector TAYLOR Date: 2B|EL 24 pate:,..27,f2-| A Company Registration Number: NI680339

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

STATEMENT OF CASH FLOWS

YEAR ENDED 30 JUNE 2025

2025 2024
Note £ £
Cash flow from operating activities 21 70,719 25,144
Netcash flow from operating activities 25,144
Investing activities
Purchaseoftangible fixed assets (70,142) (34,716)
Net increase/(decrease) in cash and cash equivalents 577 (9,572)
Cash and cash equivalents at30June2024 73,686 83,258
Cash and cash equivalents at30June2025 74,263 73,686
Cash and cash equivalents consist of-
Cash at bank and in hand 74,263 73,686
Cashandcashequivalentsat30June2025 74,263 73,686

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2025

  1. ACCOUNTING POLICIES

General information and basis of accounting Church of Ireland and Methodist Chaplaincy Belfast is a charitable company limited by guarantee and does not have any share capital. It registered as a charity with The Charity Commission for Northern Ireland on 20 January 2022 and it is incorporated in Northern Ireland. The address of the registered office is given in the charity information on page | of these financial statements.

The charitable company constitutes a public benefit entity as defined by FRS 102.

Statement of compliance

The financial statements have been prepared in compliance with 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 United Kingdom and Republic of Ireland (FRS 102), the Charities Act (Northern Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1 January 2015.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £1.

The significant accounting policies are set out below. The directors consider that these accounting policies are suitable, have been consistently applied and are supported by reasonable and prudent judgement and estimates.

Fund accounting — unrestricted funds

The company’s unrestricted funds consist of a General Fund which is expendable at the discretion of the directors in furtherance of the charitable objects of the company. The directors may at their discretion designate funds for specific purposes, but the designation does not legally restrict the directors’ discretion to apply the funds.

Income recognition

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

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COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

  1. ACCOUNTING

POLICIES (continued)

Income recognition (continued)

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Directors’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Voluntary income received by way of donations and gift is credited to revenue on a receivable basis.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Investment income is interest earned through holding cash at bank. Interest income is recognised when receivable.

Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of the resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those activities.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Tangible fixed assets Tangible fixed assets are measured at cost.

Depreciation is recognised to write offthe costs of the assets over their useful lives on the following basis:Equipment 20% - 33% straight line Fixtures and fittings 25% straight line

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

  1. ACCOUNTING POLICIES (continued)

Value Added Tax

The charity is not registered for VAT purposes; therefore expenditure is shown gross of VAT.

Taxation

As a charity, the company benefits from various exemptions afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling due within those exemptions. Recovery is made of tax deducted from receipts under gift aid.

Going concern

The financial statements have been prepared on a going concern basis. The Directors consider the basis to be appropriate assuming that the charity has adequate financial support from the bankers and related parties.

2. Voluntaryincome Unrestricted Totalfor TotalLast
Funds year year
£ £ £
Subscriptions andtax refund
Parish subscriptions
39,055
6,171
39,055
6,171
37,121
6,242
Other donations 2,156 2,156 -
Diocesan grants Conor
Down and Dromore
4,521
-
4,521
-
4,190
3,000
Grants
RCB grant
Church ofResurrectionFWO
19,500
~
5,725
19,500
-
5,725
-
4,000
5,106
77,128 77,128 59,659
3. Activities from generating funds
Unrestricted Restricted Total for Total Last
Funds Funds year year
£ £ £ £
Resident students 228,808 - 228,808 193,134
Vacation residency 22,073 - 22,073 7,827
Huib café sales 9,042 - 9,042 -
Theological lecture
WorshipAcademy fees
Student bursary
1,636
-
-
-
-
-
1,636
-
-
-
5,078
5,000
261,559 - 261,559 211,039

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

4. Investment income

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Total|for|Total|Last| |Funds|year|Year| |£|£|£| |Income|from|Church|of Ireland|Trustees|Assts|58|58|302| |Dividend|income (Boyd Bequest)|301|301|295| |Bank|interest|-|-|154| |359|359|751|

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  1. Incoming resources from charitable activities

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||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total|for|Total|Last| |Funds|Funds|year|Year| |£|£|£|£| |Belfast Chaplaincy|development|project|112,991|-|112,991| |— salary|costs|109,777| |Methodist Home Mission|Grants|37,624|-|37,624|47,096| |150,615|-|150,615|156,873| |6.|Other|incoming|resources| |Unrestricted|Total|for|Total|Last| |Funds|year|Year| |£|£|£| |Use|of the Hub|4,625|4,625|4,746| |Sundry|153|153|471| |4,778|4,778|5,217|

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||||||| |---|---|---|---|---|---| |7.|Analysis|of expenditure|on|charitable|activities| |Activities| |undertaken|Support|Total|for|Total|Last| |directly|costs|year|Year| |£|£|£|£| |Residential &|outreach|472,710|(4,192)|468,518|400,480|

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

8. Allocation of support costs

Basis of Total for Total Last
allocation Ministry
£
year
£
Year
£
Governance (note9) Cost (4,192) (4,192) 11,419
(4,192) (4,192) 11,419
9. Governancecosts
Unrestricted Total for Total Last
Funds year Year
£ £ £
Independentexaminer’s fees
Legal& professional
Other financial costs
1,619
(6,049)
238
1,619
(6,049)
238
T15
10,079
565
(4,192) (4,192) 11,419
10. Netincome for theyear
This is stated after charging:
Total for Total Last
year Year
£ £
Depreciation 16,790 8,061
Operatingleaserentals - -
Total for Total Last
year Year
£ £
16,790 8,061
- -

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

11. Directors’ and key management personnel remuneration and expenses

The key management personnel are considered to be the trustees.

The trustees neither received nor waived any remuneration during the year (2024 — Nil).

The trustees did not have any expenses reimbursed during the year (2024 — Nil).

12. Staff costs and employee benefits

Total staff costs were as follows:

Total staff costscosts were as follows:
Total for Total Last
year Year
£ £
Wages and salaries 151,170 191,516
Social security costs 8,420 10,111
Otherpension costs 21,549 14,290
181,139 215,917
Allocated to: Totalfor Total Last
Year Year
£ &
Residential & outreach 181,139 215,917
181,139 215,917

Particulars of employees: The average monthly number of employees including the directors during the year, calculated on the basis of full-time equivalents, was as follows:

thebasisof full-timefull-timeequivalents,wasasfollows:
the basis of full-timefull-time equivalents, was as follows: Total for Total Last
year Year
No
Management
Residential
Outreach
1
2
6
1
2
6
9 9

No employee received remuneration of more than £60,000 during the year.

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

13. Tangible fixed assets
Fixtures and
Equipment fittings Total
Cost £ £ £
At 1 July2024 19,240 15,476 34,716
Additions 54,313 15,829 70,142
At 30 June 2025 73,553 31,305 104,858
Depreciation £ £ £
At 1 July2024 4,193 3,868 8,061
Charge forthe year 10,777 6,013 16,790
At 30June2025 14,970 9,881 24,851
Net book value £ £ £
At30June 2025 58,583 21,424 80,007
At 30 June 2024 15,047 11,608 26,655
14. Investments
2025 2024
£ 7
Marketvalueat30June2025 16,256 15,759

Investments reflect holdings in to two bequests held in unit trusts - Miss Annie Boyd (Ballycastle) Memorial Endowment & Mrs S Graham Bequest.

The fair value of investments is determined by reference to the valuations provided by RCB Unit Trusts at 30" June 2025.

15. Debtors

15. Debtors
2025 2024
£ £
Other debtors 2,173 21,756
16. Creditors: Amounts falling due within one year
2025 2024
£ £
PAYE and social security 2,198 885
Accruals 13,875 5,127
16,073 6,012

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

17. Restricted funds

Balance at Balance as at
30June2024 Income Expenditure Transfers 30June2025
£ £ £ £ £
Restricted funds 2,500 - (2,500) - -
2,500 - (2,500) - -
Balance at Balance as at
30June 2023 Income Expenditure Transfers 30June2024
£ £ £ £ £
Restrictedfunds funds 9,000 114,777 (144,808) 23,531 2,500
9,000 114,777 (144,808) 23,531 2,500

18. Unrestricted funds

Balance at Balance as at
30June2024 Income Expenditure Transfers Gain 30June2025
£ £ £ £ £ £
General Funds 129,344 494,439 (467,654) - 497 156,626
129,344 494,439 (467,654) - 497 156,626
Balance at Balance as at
30June2023 Income Expenditure Transfers Gain 30June2024
£ £ £ £ £ £
General Funds 89,152 318,762 (255,672) (23,531) 633 129,344
89,152 318,762 (255,672) (23,531) 633 129,344

Unrestrictedfunds:

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 30 JUNE 2025

19. Analysis of net assets between funds

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||||||| |---|---|---|---|---|---| |Tangible|Net|current| |As|at 30 June 2025|fixed|assets|assets|Total| |£|£|£| |Unrestricted|Funds|96,263|60,363|156,626| |Restricted|Funds|-|-|-| |Total Funds|96,263|60,363|156,626| |Tangible|Net|current| |As|at 30 June 2024|fixed|assets|assets|Total| |£|£|£| |Unrestricted|Funds|42,414|84,430|126,844| |Restricted|Funds|-|2,500|2,500| |Total Funds|42,414|86,930|129,344|

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  1. Reconciliation of net income to net cash flow from operating activities

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||||||||| |---|---|---|---|---|---|---|---| |Total|for|Total|Last| |year|year| |£|£| |Net|income|for year|24,285|33,059| |Depreciation|16,790|8,061| |Increase/(decrease)|in|creditors|10,061|(5,077)| |Decrease/(increase)|in|debtors|19,583|(10,899)| |Decrease|in|investments|-|-| |Net|cash|flow|from|operating|activities|70,719|25,144|

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21. Related party transactions

With a number of trustees being nominated representatives from - and therefore tithing members of - the Church of the Resurrection, a total of £2,580 (2024 - £4,450) is recorded as collated income for the year to 30" June 2025.

Expenses of £625 were paid to one trustee — Rev Danielle McCullagh - for costs incurred in the course of their work on behalf of the charity as chaplain.

22. Company limited by guarantee

The company is limited by guarantee and has no share capital.

On a winding up members may be required to contribute a maximumof£1.

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

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||||||||| |---|---|---|---|---|---|---|---| |YEAR|ENDED|30|JUNE|2025| |Total|for|Total|Last| |year|year| |£|£| |INCOMING RESOURCES| |VOLUNTARY INCOME| |Subscriptions|and|tax|refund|39,055|37,121| |Parish|subscriptions|6,171|6,242| |Other|donations|2,156|-| |Diocesan|grants|Conor|4,521|4,190| |Down|and|Dromore|-|3,000| |Grants|19,500|-| |RCB|-|4,000| |Church|of the|Resurrection|FWO|5,725|5,106| |77,128|59,659| |ACTIVITIES|FOR GENERATING|FUNDS| |Resident|students|228,808|193,134| |Vacation|residency|22,073|7,827| |Hub|café|income|9,042|-| |Theological|lecture|1,636|-| |Worship|Academy|fees|-|5,078| |Student|bursary|-|5,000| |261,559|211,039| |INVESTMENT|INCOME| |Income|from|Church|of Ireland|Trustees|Assts|58|302| |Dividend|income|(Boyd|Bequest)|301|295| |Bank|interest|-|154| |359|751| |INCOMING|RESOURCES|FROM|CHARITABLE| |ACTIVITIES| |Belfast|Chaplaincy|development|project —|salary|costs|112,991|109,777| |Methodist|Home|Mission|Grants|37,624|47,096| |150,615|156,873| |OTHER|INCOMING|RESOURCES| |Use|of|the|Hub|4,625|4,746| |Sundry|153|471| |4,778|5,217| |TOTAL INCOMING|RESOURCES|494,439|433,539|

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CHURCH OF IRELAND AND METHODIST CHAPLAINCY BELFAST COMPANY LIMITED BY GUARANTEE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 30 JUNE 2025

For the Total
year Last year
£ £
RESOURCES EXPENDED
CHARITABLE ACTIVITIES
Costs ofthe Hub Café 27,645 -
Wages& salaries 159,590 201,627
Pension costs 21,549 14,290
Ground rent, rates and insurance 28,081 14,323
Light& heat 60,177 53,640
Repairs& maintenance 53,636 33,669
Telephone & internet 4,775 4,336
Computerexpenses 3,802 1,859
Charitable donations 2,610 11,052
Training 2,447 2,150
Office expenses 6,139 4,647
Housekeeping expenses 53,914 12,755
Outreach and mission expenses 10,887 4,969
Ministry expenses 19,430 13,742
Bursary payments 2,500 2,500
Worship Academy expenses 187 2,811
General expenses 187 2,630
Depreciation 16,790 8,061
474,346 389,061
GOVERNANCE COSTS
Independentexaminers’ fees 1,619 775
Legal& professional (6,049) 10,079
Bank fees and interest 238 565
(4,192) 11,419
TOTALRESOURCES EXPENDED 470,154 400,480
NET INCOMING RESOURCES FOR THE YEAR BEFORE
TRANSFERS&OTHERGAINS 24,285 33,059