2025-09-30-accounts

Charity Registration Number: NIC109298

St Comgall’s Limited

Financial Statements for the Year Ended 30[th] September 2025

W J Johnston & Company Certified Public Accountants 190 Duncairn Gardens Belfast BT15 2GN

St Comgall’s Limited

Financial Statements for the Year Ended 30th September 2025

	Page
Independent Examiner’s Report to the Members	3
Statement of Receipt and Payments	4
Statement of Assets and Liabilities	5

2

Independent Examiner’s report to the charity trustees of St Comgall’s Limited

I report on the accounts of the Trust for the Year Ended 30th September 2025 which are set out on pages 4-5

Respective responsibilities of charity trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.

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 Commission under section

• 65(9)(b) of the Charities Act

• state whether particular matters have come to my attention.

Basis of 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.

My 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:

1. That accounting records were not kept in accordance with section 63 of the Charities Act

2. That the accounts do not accord with those accounting records

3. That the accounts do not comply with the accounting requirements of the Charities Act

4. 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 1-4 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

W J Johnston & Company Certified Public Accountants 190 Duncairn gardens Belfast BT15 2GG 16[th] January 2026

3

St Comgall’s Limited Statement of Receipts & Payments for the Year Ended 30th September 2025

Unrestricted	Unrestricted	Restricted	Total	Total
	Funds	Funds	2025	2024
---------------		------------	--------	--------
Receipts
Grants	-	31,258	31,258	30,000
Donations	-	-	-	150
Fundraising Activities	-	-	-	-
From Charitable Activities:
Fees	115,253	-	115,253	140,714
	----------	----------	-----------	----------
	115,253	31,258	146,511	170,864
	----------	----------	-----------	----------
Payments
Cost of Fundraising	78,785	-	78,785	76,199
Cost of Charitable Activities	33,771	31,258	65,029	71,251
	----------	-----------	-----------	-----------
Total Payments	112,556	31,258	143,814	147,450
	----------	-----------	-----------	-----------
Net Receipts/(Payments)	2,697	0	2,697	23,414
	----------	-----------	-----------	-----------
Surplus/(Deficit) for the Year	2,697	0	2,697	23,414
	----------	-----------	-----------	-----------
Reconciliation at 30th September 2025
Cash at Bank & in Hand 01/04/2024	23,414	0	23,414	0
Surplus/(Deficit) for Year	2,697	0	2,697	23,414
	---------	----	----------	----------
Cash at Bank & In Hand 30/09/2025	26,111	0	26,111	23,414
	---------	----	----------	----------

4

St Comgall’s Limited Statement of Assets & Liabilities for the Year Ended 30th September 2025

Unrestricted	Unrestricted	Restricted	Total	Total
	Funds	Funds	2024	2023
---------------		------------	--------	--------
Reconciliation at 30th September 2025
Cash at Bank & in Hand 01/04/2024	23,414	0	23,414	0
Surplus/(Deficit) for Year	2,697	0	2,697	23,414
	---------	----	----------	----------
Cash at Bank & In Hand 30/09/2025	26,111	0	26,111	23,414
	---------	----	----------	----------
Bank & Cash Balances
Bank Current Accounts			26,111	23,414
Cash in Hand			0	0
			---------	----------
			26,111	23,414
			---------	----------
Other Assets (Unrestricted Fund)

Nil

Liabilities (Unrestricted Fund)

Nil

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