Charity Number: 109479
nua
Nua Festival
Annual Report and Unaudited Financial Statements
for the financial period from 23 February 2023 (date of incorporation) to 30 June
2024
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Armagh
BT66 6AS
Northern Ireland

Nua Festival
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Statement of Cash Flows
Notes to the Financial Statements
12-15

Nua Festival
TRUSTEES, AND OTHER INFORMATION
' Trustees
Leonard Adamson
Alain Emerson
Neil Alexander
Andrew Masters
Matthew Kennedy- appointed 518124
Laura Laverty- appointed 518124
Charity Number in Northern Ireland
109479
Company Registration Number
109479
Principal Address
23a Castle Lane
Lurgan
Armagh
BT67 gBD
Northern Ireland
Independent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Camegie Street
Lurgan
Amiagh
BT66 6AS
Northern Ireland

Nua Festival
TRUSTEES, REPORT
for the financial period from 23 February 2023 (date of incorpordtionl to 30 June 2024
The Iruslees present their Trustees, Report and the unaudited financial statements for the financial period from 23
February 2023 {dale of incorporalionl to 30 June 2024.
The financial slalements 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 IFRS 1021.
The Trustees, Report contains the information required lo be provided in the TTUStees' Annual Report under the
Statement of Recommended Practice ISORPI 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 Nua Festival present a summary of ils purpose, governan￿, activities, achievements and
finances for the financial period 30 June 2024.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practi
applicable in the UK and Republic of Ireland FRS 102. the organisation has implemented its recommendations where
relevant in these financial statements.
Mission. Objectives and Strategy
Mission Statement
The charity will co-ordinate the organisation and running of the NUA Festival, an annual festival where friends from
different churches. networks and communities have commilled to come together with a unified desire lo seek God for
a fresh outpouring of his Holy Spirit on the island of Ireland. We will run a programme of residential and non-residential
inter church events serviced mostly by volunteers.
The festival is built around three core themes .
1. Feast A spirit of ￿lebratiOn across generations, churches and religions where we will develop and deepen
community, opening up our hearts and lives lo one another around food, fun and fire.
2. Family- Creating an accessible environment for families where all ages can be catered for in intentional and focused
ways while enjoying the wider dynamic of a family of families.
3. Fire - A whole-hearted pursuit of Jesus in the power of the Holy Spirit. crying out to God lo come and move in our
island once again.
Objectives
Public Benefit
An improved sense of wellbeing for those attending our camps and events as they enjoy fellowship with others and
receive leaching from the Bible.
The promotion of Christian values for the benefit of individuals. with those attending our events encouraged to adopt a
moral framework where they are good Citizens.
Spiritual benefits as commonly understood within a Christian Faith.
Spiritual, moral and intellectual development of any member of the public who attends our events through the teaching
of the Bible.
The development of ski115. knowledge and capabilities of the volunteers who are involved in running our events.
The prornotion of citizenship and the need lo give back to the community to all who attend these events.
The encouragement of those who live in the localtty of the churches involved a5 they participate in activities organised
by us.
The entertainment of children and young people through the provision of activities in a safe environment with a Christian
ethos.
All of the above benefits will be demonstrated through feedback from our attendees. their families. our volunteers and
the general public within the local community a￿aS who attend our events. We do not anticipate that any hann will flow
from any ofthe above purposes.

Nua Festival
TRUSTEES, REPORT
for the financial period from 23 February 2023 {date of incorporation) to 30 June 2024
Structure, Govemance and Management
Structure
Nua Festival is a registered as a charity with the Charity Commission for Northern Ireland ICCNII under referen
NIC109479. The charity is a joint venture arising from the prayerful conversations of a collective of friends representing
a number of different churches and communities. It is govemed by its Conslilulion.
Trustees have been appointed based on their skills, experience and knowledge of other similar charities. Adequate
training is provided lo all new Trustees. The Trustees manage the day to day responsibilities of the charity and meet
regularly throughout the year.
Review of Activities, Achievements and Performance
Nua has attracted approx. 2000 people of all ages over the 2023 and 2024 Festivals at the Northfield sile in
Newcastle. These weekends have been remarkable times of Christian Fellowship and vibrant community spirit
including all ages. Specialised youth and kids programs fomi an integral part of the festival where hundreds of
young people are engaged, while at the same time Spa￿ is created for families lo engage together in worship and
feasting together.
Approx 150 volunteers serve at NUA to make the event run
as smoothy as possible and during the weekend Iheie is a
mixture of attendees camping, travelling into the sile from
local hotels, B&Bs and day Vlsltors.
The event Is a wonderful celebration of Chnslian
unity as people from numerous streams and
denominations of the church are represented.

Nua Festival
TRUSTEES. REPORT
for the financial period from 23 February 2023 (date of incorporation) to 30 June 2024
Finan¢lal Revlew
The results for the financial period are sel out on page 9 and additional notes are provided showing income and
expenditure in greater detail.
Results and Dividends
At the end of the financial period the charity has assets of £88.952 (Feb 23 - £0.00) and liabilities of £31,328 (Feb 23 -
£0.00). The net assets of the charity have increased by £57,624.
Reserves Position and Policy
The charity aims to achieve a level of reSoUr￿S which matches the needs of the organisation both al the current lime
and in the foreseeable future. The free ￿serveS required should be sufficient to cover at least six months running costs.
The reserves policy is an integral part of the charity planning, budget and forecasts.
Compliance with Se¢tor-Wide Legislation and Standards
The charity engages pro-actively with legislation. standards and codes which are developed for the sector. Nua Festival
subscribes lo and is compliant with the following..
The Charities SORP {FRS 102)
Approved by the Board of Trustees on 28
and signed on its behalf by:
Leonard Adamson
Trustee
Alaln Emerson
Trustse

Nua Festival
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial period from 23 February 2023 (dale of incorporation) 10 30 June 2024
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The law applicable to charities in Northem Ireland requires the trustees to prepare financial statements foreach financial
period which give a true and fair view of the assets, liabilities and financial position of the charity as al the financial
period end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act (Northern Ireland)
2008.
In preparing these financial statements, the trustees are required lo..
select suitable accounting policies and apply them consislenlly-.
observe the methods and principles in the Charities SORP
make judgements and accounting estimates that are reasonable and prudent.,
slate whether the financial statements have been prepared in accordance with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards., and
prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial"stalements.
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 al any lime the financial position of the charity and enable
them to ensure that the financial slalemenls 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
and signed on its behalf by:
Leonard Adamson
Trustee
Alain Emerson
Trustee

Nua Festival
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF NUA FESTIVAL
We have examined the financial slalements of the charity for the financial period from 23 February 2023 (date of
incorporalionl to 30 June 2024. which comprise the Statement of Financial Activities. the Balance Sheet, the Statement
of Cash Flows and the related notes.
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 Ad {Northern Ireland) 2008. The charity's trustees consider that an audit is not required forlhis financial
period under the Charities Act (Northern Ireland) 2008 and that an independent examination is requi￿￿.
It is our responsibility lo..
examine the financial statements under section 65 of the Charities Act..
follow the procedures laid down by the general Directions given by the Charity Commission for Northern Ireland
under section 65{9llbl of the Charities Act-, and
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity financial slalements as required under section 65 of the Charities Act and our
examination was carried out in accordance with the general Diredions given by the Charity Commission for Northern
Ireland under section 6519}{bl 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. 11 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 'lrue and fair. iriew and the report is limited to
those matters sel out in the statement below.
In connection with our examination. no maller has come lo our attention which gives us cause lo believe that in, any
material respect..
accounting records were not kept in accordance with section 63 of the Charities Act
the financial statements do not accord with those accounting records
the financial statements have not been prepared in accordance with the 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 IFRS1021
there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
We have no concerns and have come across no other mallers in connection with the examination lo whith attention
drawn in this re
ort in order lo enable a proper understanding of the financial statements to be reached.
DA
ARK & COMPANY LTD
Cha
ered Accountants
4 Carnegie Street
Lurgan
Armagh
BT66 6AS
Northern Ireland
Date".
3é16.Iz*...........

Nua Festival
STATEMENT OF FINANCIAL ACTIVITIES
for the financial period from 23 February 2023 (dale of incorporalion)10 30 June 2024
Unrestricted
Funds
Jun 24
Totsi
Funds
Jun 24
Notes
Income
Donations and legacies
Other trading activities
Other income
117,213
102.117
1.300
117,213
102.117
1.300
Total Income
220.630
220,630
Expenditure
Charitable activities
516
163.006
163.006
Net incomel(expenditurel
57,624
57,624
Transfers between funds
Net movement in funds forthe financial period
57.624
57.624
Total funds at the end of the year
57,624
57.624
The Statement of Financial Activities includes all gains and losses recognised in the financial period.
All income and expenditure ￿late to continuing activities.

Nua Festival
BALANCE SHEET
as at 30 June 2024
Jun 24
Notes
Current Assets
Debtors
Cash al bank and in hand
2,377
86,575
88,952
Credltors.. Amounts falling due within one year
10
{31,328)
Net Current AssetsllLiabilltlesl
57,624
Total Assets les$ Current Liabilities
57,624
Fund$
General fund {unrestricted)
57.624
Totsl funds
12
57,624
The financial statements have been prepared in accordance with the provisions applicable lo wmpanies 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 authorlsed for issue on 2
behalf by
and signed on its
Leonard Adamson
Trustee
Alain Emerson
Trustee

Nua Festival
STATEMENT OF CASH FLOWS
for the financial period from 23 February 2023 (date of incorporation) to 30 June 2024
Jun 24
Notes
Cash flows from operating a¢tivlties
Net movement in funds
57,624
57.624
Movements in working capital..
Movement in debtors
Movement in creditors
12,3771
31,328
Cash generated from operations
86,575
Cash and cash equivalents at the end of the year
86,575

Nua Festival
NOTES TO THE FINANCIAL STATEMENTS
for the financial period from 23 February 2023 (date of incorporation) to 30 June 2024
GENERAL INFORMATION
Nua Festival 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 (£1 which
is also the functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consislently 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 {SORPI "Accounting and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland FRS
102" applying Section 1A of that standard.
As permilled by the Companies Act 2006. the charity has varied the standard formats in that act for Ihe
Statement of Financial Activities and the Balan￿ Sheet. Departures from the standard formats are lo 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 ¢ompliance
The financial slalements of the charity for the financial period ended 31 De￿mber 2017 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 accordan￿ 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 ftjnds represent income re￿iVed which can only be used for particular purposes. as specified by the
donors. Such purposes are within the overall objectives of the charity.
Unrestrlcted funds
Unrestricted funds consist of General and Designated fijnds.
General funds rep￿sent amounts which are expendable at the discretion of the board, in furtherance of the
objectives of the charity.
Designaled funds comprise unrestricted funds that the board has. al ils discretion. set aside for particular
purposes. These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activtlies only when the charity is legally entiued
to the income. perfomiance conditions attached lo the itemls} of income have been mel, the amounts involved
can be measured with sufficient reliability and il is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities includes income earned from the supply of servi¢e$ under contractual
arrangements and from performance related grants which have conditions that specify the provision ofparticular
services lo be provided by the charity. Income from government and other co-funders 15 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 re￿iVed in advance, its recognition is deferred and included in credilors. Where
entitlement occurs before income is received. Il Is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of condilions..
Performance based conditions.. whereby the charity is conlraclually entitled to funding only to the extent that
the core objectives of the grant agreement are achieved. Where the charily is meeting the core objectives of a
grant agreement. it recognises the related expenditure. to the extent that it is reimbursable by the donor, as
income.

continued
Nua Festival
NOTES TO THE FINANCIAL STATEMENTS
for the financial period from 23 February 2023 (date of incorporation) to 30 June 2024
-Time based conditions.. whereby the charity is contractually entitled to funding on the condition that it is ulilised
in a particular period. In these cases, the charity recognises the income to the extent il is ulilised 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 nolified of entitlement.
Grants received towards capital expenditure are credited lo the Statement of Financial Activities when received
or receivable. whichever is earfier.
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 when a legal or constructive obligation exists as a result of a past event, a transfer ol economic
benefits is required in selllemenl 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 lo activities in proportion to staff time spent or other suitable measure for each activity.
Leasing
Rentals payable under operating leases are dealt with in the profil and Ioss account as incurred over the period
of the rental agreement.
Debtors
Deblors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies
and other co-funders. bul r701 yel received at financial period end, is included in debtors.
Cash at bank and in hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three months, notice of
withdrawal.
Taxation and deferred tsxation
No current or deferred laxalion 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 allhe balance
sheet dale where transactions or events have occurred al that date that will result in an obligation lo pay more
tax in the future. or a right to pay less tax in the future. Timing differences are temporary dIfferen￿S be￿een
the charity's taxable profits and ils results as slated in the financial slalemenls.
Deferred lax is measured on an undiscounled basis at the tax rates that are anticipated lo apply in the periods
in which the timing differences are expected to reverse, based on tsx rates and laws that have been enacted or
substantively enacted by the balance sheet date.
PERIOD OF FINANCIAL STATEMENTS
The financial slaternents are for the 17 month period from 23 February 2023 10 30th June 2024.
There are no comparative figures as the charity was only formed on 23td February 2023.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
Jun 24
Donalions
Other income- ECF
Offerings
Gift Aid
34,235
38,336
37.779
6,863
34,235
38,336
37.779
6,863
117.213
117.213

continued
Nua Festival
NOTES TO THE FINANCIAL STATEMENTS
for the financial period from 23 February 2023 {date of incorporation) lo 30 June 2024
OTHER TRADING ACTIVITIES
Unrestricted Restricted
Funds
Funds
Jun 24
Ticket Sales
102.117
102,117
OTHER INCOME
Unrestricted Restricted
Funds
Funds
Jun 24
Other income
1,300
1,300
EXPENDITURE
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
Jun 24
Expenditure on charitable actimties
160.136
2.870
163.006
SUPPORT COSTS
Charltable
Activities
Jun 24
Accountancy
Legal Fees
Bank Fees
960
1,200
710
960
1.200
710
2,870
2,870
NET INCOME
Jun 24
Net Income Is stated after ¢hargingllcrediting):
Independent Examiner fees
960
DEBTORS
Jun 24
Prepayments and accrued income
2,377
CASH AND CASH EQUIVALENTS
Jun 24
Cash and bank balances
86.575
10.
CREDITORS
Amounts falling due within one year
Jun 24
Accruals and deferred income
31.328

continued
Nua Festival
NOTES TO THE FINANCIAL STATEMENTS
for the financial perit)d from 23 February 2023 (dale of incorporation) 10 30 June 2024
11.
RESERVES
Jun 24
Surplus for the financial period
57,624
At the end of the year
57,624
12.
FUNDS
12.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted
Funds
Totsl
Funds
At 23 February 2023
Al 22 February 2023
Movement during the financial year
57.624
57.624
At 30 June 2024
57,624
57,624
12.2 ANALYSIS OF MOVEMENTS ON FUNDS
Income Expenditure
Transfers
between
funds
Balance
30 June
Jun 24
Unrestricted funds
Unrestricted General
220.630
163,006
57,624
Total funds
220.630
163,006
57,624
12.3 ANALYSIS OF NET ASSETS BY FUND
Current
assets
Current
liabilities
Totsl
Unrestricted general funds
88,952
131,328)
57,624
88,952
(31,3281
57,624
13.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial period-end.
14.
TRUSTEE REMUNERATION
The trustees did not receive nor did they waive any remuneration during the current financial period,
15.
INDEPENDENT EXAMINERS REMUNERATION
The independent examiners remuneration amounts to an independent examination fee of £960 including vat.
No other monies have been paid to the independent examiners.