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← The Apostolate of the Faith

2026-02-01-annual-return

Apostolate of the Faith

Annual Report and Unaudited Financial Statements for the financial year ended 1 February 2026

Niall Smith Accountancy Services Ltd 3 Forkhill Business Park Forkhill Newry Co. Down BT35 9SG Northern Ireland

Charity Number: XR12505

Apostolate of the Faith CONTENTS

Page
Reference and Administrative Information 3
Objects of the association 4
Trustees' Report 5
Statement ofTrustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
NotestotheFinancialStatements 10-12

OO

Apostolate of the Faith REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Colm Price (Resigned 3 March 2026) Majella McAteer (Appointed 11 November 2025) Aidan Blaney (Appointed 11 November 2025) Michael Arthur (Appointed 3 March 2026)

Chairperson

Mr Tom Jennings

Charity Number in Northern Ireland

XR12505

Principal Address

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Independent Examiner

Niall Smith Accountancy Services Ltd 3 Forkhill Business Park Forkhill Newry Co. Down BT35 9SG Northern Ireland

Principal Bankers

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3

Apostolate of the Faith OBJECTS OF THE ASSOCIATION

for the financial year ended 1 February 2026

  1. The objects of the association shall be to advance the Roman Catholic religion by:

  2. a. Observing Roman Catholic tradition and spiritual values as practised prior to Vatican II times. b. The provision of support, including financial support of priests who are liturgically competent for:

i. The celebration of the Tridentine Rite of Mass.

a. The Tridentine Rite of Mass can be celebrated. b, Orthodox Catholic preaching, teaching and practises can be taught.

Tom Jenning ( j Les isin

Majella McAteer Trusteé

Date: 27 March 2026

4

Apostolate of the Faith TRUSTEES' REPORT

for the financial year ended 1 February 2026

The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 1 February 2026.

The financial statements are prepared in accordance with the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees’ Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Apostolate of the Faith present a summary of its purpose, governance, activities, achievements and finances for the financial year 1 February 2026.

The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Principal Activity

The objects of the association shall be to advance the Roman Catholic religion.

Financial Review

The results for the financial year are set out on page8 and additional notes are provided showing income and expenditure in greater detail.

Results and Dividends

At the end of the financial year the charity has assets of £172,945 (2025 - £171,551) and liabilities of £483 (2025 - £303). The net assets of the charity have increased by £1,214.

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Apostolate of the Faith subscribes to and is compliant with the following: - The Charities SORP (FRS 102)

Approved by the Board of Trustees on 27 March 2026 and signed on its behalf by:

Mr Tom Jennings Chairperson

Majella pachiner

Trustee

5

Apostolate of the Faith STATEMENT OF TRUSTEES’ RESPONSIBILITIES

for the financial year ended 1 February 2026

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

The law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland) 2008.

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees on 27 March 2026 and signed on its behalf by:

Mr Tom Jennings Chairperson

Vepilo metWeetr Majella ae Trustee

6

Apostolate of the Faith INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF APOSTOLATE OF THE FAITH

We have examined the financial statements of the charity for the financial year ended 1 February 2026, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

This report is made solely to the charity's members, as a body, in accordance with the Charities Act (Northern Ireland) 2008. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members, as a body, for our work, or for this report.

Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act (Northern Ireland) 2008. The charity's trustees consider that an audit is not required for this financial year under the Charities Act (Northern Ireland) 2008 and that an independent examination is required.

It is our responsibility to:

Basis of independent examiner's report

We have examined your charity financial statements as required under section 65 of the Charities Act and our 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. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with our examination, no matter has come to our attention which gives us cause to believe that in, any material respect:

Independent examiner's statement

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Nil Sah NIALL SMITH ACCOUNTANCY SERVICES LTD

3 Forkhill Business Park

Forkhill Newry Co. Down BT35 9SG Northern Ireland

Date: 27 March 2026

7

Apostolate of the Faith STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 1 February 2026

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Total|Unrestricted|Total| |Funds|Funds|Funds|Funds| |2026|2026|2025|2025| |Notes|£|&|E|£| |Income| |Donations|and|legacies|3.1|1,202|1,202|517|517| |Other|income|3.2|400|400|406|406| |Total|income|1,602|1,602|923|923| |Expenditure| |Charitable|activities|4.1|388|388|363|363| |Net|income/(expenditure)|1,214|1,214|560|560| |Transfers|between|funds|-|“|-|-| |Net movement|in|funds|for the|financial|year|1,214|1,214|560|560| |Reconciliation|of funds:| |Total|funds|beginning|of the|year|8|171,248|171,248|170,688|170,688| |Total|funds|at|the end|of the|year|172,462|172,462|171,248|171,248|

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The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 10 to 12 form part of the financial statements

8

Apostolate of the Faith BALANCE SHEET

as at 1 February 2026

2026 2025
Notes £ £
Current Assets
Cash at bank and in hand 172,945 171,551
Creditors: Amounts falling due within one year 6 (483) (303)
NetCurrent Assets 172,462 171,248
Total Assets less Current Liabilities 172,462 171,248
Funds
General fund (unrestricted) 172,462 171,248
Totalfunds 8 172,462 171,248

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on 27 March 2026 and signed on its behalf by

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hone, £2-(
Mr Tom Jennings , $f A
Chairperson 7 a
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Wibgola Ne Weer. Majella McAteer Trustee

The notes on pages 10 to 12 form part of the financial statements

9

Apostolate of the Faith NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 February 2026

Apostolate of the Faith is a charity incorporated in Northern Ireland. The registered office of the charity is which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

  1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures 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.

Statement of compliance

The financial statements of the charity for the financial year ended 1 February 2026 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.

Grants from governments and other co-funders typically include one of the following types of conditions:

10

continued

Apostolate of the Faith NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 February 2026

-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.

In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.

Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.

Expenditure

Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised whena legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

Deferred tax is recognised in respect of all timing differences 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 obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2026 2025
Funds Funds
£ £ £ £
Donations and legacies 1,202 - 1,202 517
3.2 OTHER INCOME Unrestricted Restricted 2026 2025
Funds Funds
£ £ £ ze
Other income 400 . 400 406
4. EXPENDITURE
41 CHARITABLE ACTIVITIES Direct
Costs		 Other
Costs		 Support
Costs		 2026 2025
& £ £ = £
Expenditure on charitable activites 388 - - 388 363
5. INVESTMENTAND OTHER INCOME 2026 2025
£ £
Bankinterest 400 406

11

continued

Apostolate of the Faith NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 1 February 2026

6. CREDITORS 2026 2025
Amounts falling due within one year £ £
Accruals and deferred income 483 303
de RESERVES
2026 2025
£ £
Atthe beginning ofthe year 171,248 170,688
Surplus for the financial year 1,214 560
At the end ofthe year 172,462 171,248
8. FUNDS
8.1 RECONCILIATION OFMOVEMENT INFUNDS Unrestricted Total
Funds Funds
£ £
At 2 February 2024 170,688 170,688
Movement during the financial year 560 560
At 1 February 2025 171,248 171,248
Movement during the financial year 1,214 1,214
At 1 February 2026 172,462 172,462
8.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance Income Expenditure Transfers Balance
2 February between 1 February
2025 funds 2026
£ £ £ £ £
Unrestricted funds
Unrestricted General 171,248 1,602 388 - 172,462
Total funds 171,248 1,602 388 . 172,462
8.3 ANALYSIS OF NET ASSETS BY FUND
Current Current Total
assets liabilities
£ £ £
Unrestricted general funds 172,945 (483) 172,462
172,945 (483) 172,462
  1. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

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