Registered number: N1642631
Charity number: NIC 108870
THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
CONTENTS
Page
Reference and administrative details of the Company, its Trustees and advisers
Trustees. report
Independent examiner's report
Statement of financial activities
Income and expenditure account
Balance sheet
Notes to the financlal statements
10-17

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Caroline Somerville, Chief Executive
Alys Somerville, Trustee
May Somerville, Trustee
Company registered number
N1642631
Charity registered number
NIC 108870
Ragisterèd offica
123 Stramore Road, Craigavon, BT63 5JZ
Accountants
UHY Hacker Young Fitch, Suite 2.06, Custom House, Custom House Square, Belfast, BT13ET
Page 1

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Trustees present their annual report together with the financial statements of the The Grange Christian
Retreat Limited for the 1 January 2023 to 31 December 2023. The Annual report serves the purposes of both a
Trustees, report and a directors, report under company law. The Trustees confirm that the Annual report and
financial statements of the charitable company comply with the current statutory requirements, the requirements
of the charitable company's governing document and the provisions of the Statement of Recommended
Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic report
required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors,
Report) Regulations 2013 has been omitted.
Objectives and activities
a. Policies and objectives
The Grange Christian Retreat Limited (The Grange) is established for the following Charitable objectives:
1. The advancement and promotion of the Christian faith for the benefit of the public in Northern Ireland and
throughout the United Kingdom.
2. The advancement of education for the benefit of the public in accordance with the charity's Christian beliefs in
Northern Ireland and throughout the United Kingdom.
3. The relief of those in need for the benefit of the public by reason of youth, ill-health, disability, financial
hardship or other disadvantage in Northern Ireland and throughout the United Kingdom.
b. Strategles for achlevlng objectlvas
.Provision of a venue for running and organising Christian day retreats, including use of a biblical garden for
spiritual contemplation and provision of a venue for pasloral care and restoralion.
.Running and organising Christian day retreats and providing p8Storal care in association with Christian leaders
and attendees.
.Provision of valuable venue space for running Bible studies and learning, and to educate the beneficiaries in
furtherance of the Christian f8lth.
.Provision of a study-space for sermon and other writing including use of a biblical garden.
.Running and organising Bible studies in association with Christian leachers and educators.
.Provision of a space for those in need of physical, mental and spiritual rest 2nd peace.
.Facilitation of social and horticultural therapy for physical, mental and spiritual health benefits.
.The running of two types of horticultural therapy.. Active Gardening Therapy and Passive Gardening Therapy
c. Activities undertaken to achieve objectives
During the year The Grange continued to invest in building its core infastrastructure through continued works on
the Biblical Garden and the venue and facilities needed to host groups for Christian day retreats, and was
pleased to welcome its first visitors to the Biblical Garden during the year This includes provision of a space for
Bible studies and learning and for horticultural therapy as part of the charitable objectives.
Page 2

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance
a. Main achievements of the Company
The Trustees view The Grange as a non-denomintiational Christian retreat ￿ntre. Furthering the aims, objects
and work of the Christian faith is central to the The Grange's values and ethos and The Trustees wish to see
that the centre is utilised as a venue by a wide range of stskeholders especially those in need.
During the year we continued to invest in our core offering and build relationships with groups and organisations
we feel we could offer our services to.
The Trustees are willing to work with and provide assistance and services to any similar charitable organisation.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has
adequate resources to continue in operational existence for the foreseeable future. For this reason, Ihey
continue to adopt the going concern basis in preparing the financial statements. Further delails regarding the
adoption of the going concern basis can be found in the accounting policies.
b. Reserves pollcy
The Trustees assess the level of reserves on a continual basis to ensure that they are able to meet any
commitments that could easily arise.
Structure, governance and management
a. Constitution
The Grange is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association dated 9th December 2016. The most recent Articles of Association were adopted on 19th April
2021.
The Grange is registered with the Charity Commission for Northern Ireland under number NIC108870 and
accepted by HMRC as a charity under number N101240.
b. Methods of appointment or election of Trustees
The management of the Company is the responsibility of the Trustees who are elected and co-opted under the
terms of the Memorandum of Association.
Page 3

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Structure, governance and management {continued)
c. Organisational structure and decision-making policies
The Board of Trustees are responsible for all aspects of corporate governance within the company. They meet
a minimum of four times a year to define and agree strategic priorities for the charity, monitor progress and
review the resources available to sustain the company. The day to day running of the charity is carried out by
the Caroline Somerville.
The board continues to regularly review any major risks arising from or impacting on the activities of the charity.
The Trustees are satisfied that the major risks identified have been adequately mitigated where necessary and
consider that the financial systems and controls in place are appropriate to the size of the charity and the nature
of its operations. A formal risk analysis covering all areas of The Grange is in the process of being carried out
which will enable the board to better identify and implement reporting and controls for relevant risks.
Members. liability
The Members of the Company guarantee to contribute an amount not exceeding £1 to the assets of the
Company in the event of winding up.
Statement of Trustees. responsibilities
The Trustees (who are also the directors of the Company for the purposes of company lawl are responsible for
preparing the Trustees, report and the financial stalements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial Under company law, the
Truslees musl nol approve the financial stalements unless they are satisfied that they give a true and fair view
of the slate of affairs of Ihe Company and of ils incoming resources and application of resources, including its
income and expenditure, for that period. In preparing these financial statements, the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgments and accounting estimates that are reasonable and prudent-
state whether applicable UK Accounting Standards (FRS 1021 have been followed, subject to any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Company's transactions and disclose with reasonable accuracy at any time the financial position of the
Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They
are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees on 17 October 2024 and signed on their behalf by..
Caroline Somer¥ille
(Chair of Trustees)
Page 4

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
Independent examinerfs report to the Trustees of The Grange Christian Retreat Limited
I report on the financial statements of the company for the year ended 31 December 2023 which are set out on
pages 7 to 17.
Respective responsibilities of charity Trustees and examiner
As the companys trustees (and also the directors of the company for the purpose 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 company 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 (Northern Ireland) 2008.
follow the procedures laid down in the general Directions given by the Commission under section 65191{b)
of the Charities Act., and
state whether particular matters have come to my attention.
Basis of Sndependent examiner's statement
I have examined your company 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)Ibl of the Charities Act.
My examination included a review of the accounting records kept by the company and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as company 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 8ccordance with section 386 of the Companies Act 2006;
that the accounts do not accord with those accounting records.,
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 (FRS 102)-
that there is further information needed for a proper understanding of the accounts to be reached.
Independent examinerfs statement
I have completed my examination and have no concerns in respect of the matters (11 to14) 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.
This report is made solely to the company's Trustees, as a body, in accordance with section 6513)(a) of the
Charities Act (Northern Ireland} 2008 and regulations made under section 66 of that Act. My work has been
undertaken so that I might state to the company's Trustees those matters l am required to state to them in an
Independent examinerfs report and for no other purpose. To the fullest extent permitted by law, I do not accept
or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work
or for this report.
Page 5

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Signed..
Dated.. 17 October 2024
Michael Fitch
Chartered Accountants Ireland
UHY Hacker Young Fitch
Suite 2.06
Custom House
Custom House Square
Belfast
BT1 3ET
Page 6

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Total
funds
2023
Total
funds
2022
Note
Income from:
Donations and legacies
6,325
6,325
11,313
Total income
6,325
6,325
11,313
Expenditure on:
Charitable activities
10,054
10,054
13,256
Total expendlture
10,054
10,054
13,256
Net movement in funds
(3,729)
{3,729)
(1,943)
Reeonclllatlon of funds:
Total funds brought forward
Net movement in funds
(108,991)
(3,729)
(108,991)
(3,729)
(107,048)
(1,943)
Total funds carriad forward
(112,720)
(112,720)
(108,997)
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 10 to 17 form part of these financial statements.
Page 7

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
SUMMARY INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Total funds
2023
Total funds
2022
Note
Gross income in the reporting period
Less- Total expenditure
6,325
(10,054)
11,313
(13,256)
Net expenditure for the reporting period
(3,729)
(1,943)
The notes on pages 10 to 17 form part of these financial statements.
Page 8

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
REGISTERED NUMBER: N1642631
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Note
Fixed assets
Tangible assets
11,553
15,961
11.553
15,961
Current assets
Cash at bank and in hand
882
203
882
203
Net current assets
882
203
Total assets less current liabilities
12,435
16,164
Creditors: amounts falling due after more
Ihan one year
{125,155)
(125, 155)
Net liabilities excluding pension asset
{112,720>
(108,991)
Total net assets
{112,720)
(108,991)
Charity funds
Restricted funds
Unrestricted funds
{112,720)
(108,991)
Total funds
1112,720)
(108,991)
The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounling records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to
Ihe small companies regime.
The financial slatements were approved and authorised for issue by the Trustees on 17 October 2024 and
signed on their behalf by..
7n6Y4/JE
Caroline Somerville
(Chair of Trustees)
The notes on pages 10 to 17 form part of these financial statements.
Page 9

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
General information
The Grange Christian Retreat Limited is a limited company, registered in Northern Ireland under number
N1642631.
The companys registered office is 123 Stramore Road, Craigavon, Northern Ireland, BT63 5JZ.
The company is a registered charity and its principal operating activities are disclosed in the Trustees,
Report.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102)
Accounting and Reporting by Charities: Stalemenl of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102} (effective 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006.
The Grange Christian Retreat Limited meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy.
2.2 Income
All income is recognised once the Company has entitlement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
2.3 Expendlture
Expenditure is recognised once Ihere is a legal or constructive obligation to Iransfer economic
benefit to a third party, 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 classified by
activity. The costs of each activity are made up of the total of direct costs and shared costs,
including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned between those
activities on a basis consistent with the use of resources. Central staff costs are allocated on the
basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
Companys objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
2.4 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model,
tangible fixed assets are measured at cost less accumulated depreciation and any accumulated
impairment losses. All costs incurred to bring a tangible fixed asset into its intended working
condition should be included in the measurement of cost.
Page 10

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies (continued)
2.4 Tangible fixed assets and depreciation (continued)
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Biblical garden
Fixtures and fittings
Assets under construction
10%
20%
2.5 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
2.6 Llabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the
amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or
the amount il has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted al the pre-tax discount rate that reflecls the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financi81 activities as a finance cost.
2.7 Flnancial instruments
The Company only has fin8nci818ssets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at trans8Ction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised cost using the effective interest method.
2.8 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not been designated for other
purposes.
Income from donations and legacies
Unrestricted
funds
2023
Total
funds
2023
Donations
6,325
6,325
Page11

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and legacies (continued)
Unrestricted
funds
2022
Total
funds
2022
Donations
11,313
11,313
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2023
Total
2023
Advancement of the Christian Faith
10,054
10,054
Unrestrictsd
funds
2022
Tot81
2022
Advancement of the Christian Faith
13,256
13,256
Analysls of expendlture by actlvltles
Actlvltles
undertaken
dlrectly
2023
Support
costs
2023
Total
funds
2023
Advancement of the Christian Faith
4,904
5,150
10,054
Page 12

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Analysis of expenditure by activities {¢ontinued)
Activities
undertaken
directly
2022
Support
costs
2022
Total
funds
2022
Advancement of the Christian Faith
4,973
8,283
13,256
Independent examinèr's rèmuneration
2023
2022
Fees payable to the Companys independent examiner for the independent
examination of the Company's annual accounts
Fees payable to the Companys independent examiner in respect of..
All other services not included above
1,500
1,440
1,500
1,440
Trusta8s' rémunèration and axpansas
During tha year, no Trustees received any remuneration or other benefits (2022 - £NIL).
During the year ended 31 December 2023, no Trustee expenses have been incurred (2022- £NIL).
Page13

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Tangible fixed assets
Assets
Biblical Fixtures and
under
Garden
fittings construction
Total
Cost or valuation
At 1 January 2023
Additions
16,948
16,392
2,920
495
36,260
495
At 31 December 2023
16,948
16,392
3,415
36,755
Depreciation
At 1 January 2023
Charge for the year
6,839
1,695
13,460
2,875
20,299
4,904
334
At 31 December 2023
8,534
16,335
334
25,203
Net book value
At 31 December 2023
8,414
57
3,081
11,552
At 31 December 2022
10,109
2,932
2, 920
15,961
Creditors: Amounts falling due after more than one year
2023
2022
Other creditors
125,155
125,155
10.
Financial instruments
2023
2022
Financial assets
Financial assets measured at fair value through income and expenditure
883
203
Financial assets measured at fair value through income and expenditure comprise cash at bank.
Page 14

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Statement of funds
Statement of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Income Expenditure
Unrestricted funds
General Funds - all funds
(108,991)
6,325
{10,054) (112,720)
Page15

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Statement of funds (continued)
Statement of funds - prior year
8alanGe at
31
December
2022
Balance at
l January
2022
Income Expenditure
Unrestricted funds
General Funds - all funds
(107,048)
11,313
(13,256)
(108,991)
12. Summary of funds
Summary of funds - current year
Balance at
31
December
2023
Balance at 1
January
2023
Income Expendltur6
General funds
{108,991)
6,325
{10,054) (112,720)
Summary of funds - prlor year
Balance at
31
December
2022
Balance at
q January
2022
Income Expenditure
General funds
(107,048)
11,313
(13, 256)
(108,991)
Page 16

THE GRANGE CHRISTIAN RETREAT LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
13.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2023
Total
funds
2023
Tangible fixed assets
Current assets
Creditors due in more than one year
11,553
11,553
883
883
1125,155) {125,155)
Total
1112,720)
{112,720)
Page 17