PRS Patton Rainey I Stenson Limited CNAkTETrED A¢¢(>UNTANTS & REfj15TERED AVOITQQ5 REGISTERED COMPANY NUMBER: N1692611 (Northern Ireland) REGISTERED CHARITY NUMBER: 109481 REPORT OF THE TRUSTEES AND UNAUDITED FJNANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR CASTLEDERG CHRISTJAN FELLOWSHIP Patton Rainey Sten50n Limited Chartered Accountants 6 East Bridge Street Enniskillen BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Aogi5tered to carryoul audll work and re9ulaled tor a range of Mvestml buslness actlviti$$ In thè Unit¢d Kingoom by Ihg IDitLrte ol Ch¥rtered Ac¢ounlants in Ir95and. Regiered in Nh&M IrèLand Ccryany Number Nl 2962.
CASTLEDERG CHRISTIAN FELLOWSHIP CONTENTS OF THE FINANCIAL STATEMENTS for the Ytar Ended 31 DECEMBER 2024 Page Report of the Trustees I to 2 Independent Ex#mlnerf$ Report ststement of Finanel21 Aetlvltles B8lanee Sheet Notes to the Financial Statements
CASTLEDERG CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1692611 REPORT OF THE TRUSTEES for the Year Ettded 31 DECEMBER 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with th¢ financial statements of the charity for the year ended 31 Decetnber 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Re¢ornmend¢d Practice applicable lo ¢haritie5 pr¢paring their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019). OBJECTIVES AND ACTIVITIES Obj¢¢tives and aims The Charity's objects ('Objects') are specifically restricted to the following.. The promotion and furtherance of the Christian religion through.. Holding meetings for the promulgation of the Gospel & promotion of physical, m¢ntal & SPiTitual w¢lfar¢ of p¢rsons within Northern Ir¢land. Th¢ relief of poverty, fujancial and social hardship as need may arise worldwide by providing gds, services, rnedical care and other grants of money for providing or paying for infrasttucture, items, services, facilities and othetivise meeting need and deprivation. The advancement of education of persons worldwide. Without limitation to the generality of thts object to PTomote for public benefit the education of people in such ways as the trnstees think fit including by.. - awarding to such persons scholarships, maintenance or grants tenable at any place- of education or to prepare for enuy to any occupation trade or profession on leaving any educational establishment. providing for basic education & facilities for education in underdeveloped countrte$. 5SlSting in such ways as the tru$tees think fit any charity in UK whose airns include advancing education of persons by developing their mental. physical, spiritual and moral capabilities. The relief of sick and disabled persons and promotion of their physical and spiritual welfare. The Yelief of mental and physical sickness of persons suffering as a result of bereavetnent, loss, family breakdown. addiction, redundancy or financial hardship by the provisi(Trn of pastoral care and 5UPPOrt for such persons which may inrlud¢ fitwieial sUPPOrt. Helping young people through.. _ the provision of recreational and leisure time activities, including residential weeks or weekends, provided in the interests of spititual, physical and social welfare, designed to improve their conditions of life. - providing education, support and activities which develop their skills, capacities and capabilities to enable them to participate in society as mature and responsible individuals. Providing financial support to eyangelists, rnissionaries, individuals and organisations promoting the Christian religion. Nothing in the articles Shall authorise an application of the property of the Charity for purposes which are not charitable in accordance with section 2 of the ChltieS Act (Northern Ireland) 2008. Significant activities The Charity opeFates oui of premises at the Gateway Entetprise Centre in Castlederg Co Dyone that operates as a non-denorninational Christian thurch and provid¢s me¢tings not just on Sunday but during the week for peopl¢ of all age5 (elderly and youth) periodically ladies meetings and men's events which focus on building men up Spiritually and mentsllylemoiionally teaching them the importance of responsible fatherhood and practical basic rnalage guidance advice. The leadership aim to &ssisi lll persons attend the church in the fomi of basic advice and eounselling, and where necessary signposting diredion to other ¢harities that have a expert and 5pecialÉzed ability if required, and aTranging meetings for the advancement of religion. Children'5 work is catTied out for the local community to avail of weekly. A warm space for parents to corne and bring their children for play, Spiritual education, and from time to time th¢ provision of warni food. A local food bank 15 run for the community whi¢h aims to meet the physical and emergency needs of those experiencing food poverty in the local area. The church can meet the basic needs of those in poverty through provision of food. clothing and b&sic OJmitrJre for those in need of help with housing issues. From time to time sp¢¢ial m¢¢tings for those dling with addilon i55U¢5 in the Qommunity are also co[u¢l¢d. Publie benefit The dir¢¢t benefits which flow from our purpose are that individuals will be able to ¢xplor¢ the Christian faith and become more aware of Biblical teaching and prayer, which will encourage, support and strengthen them spiritually, mentally, emoiionally and physically. The benefits flowtng from the purposes of the charity include increase in physicaL entsl And spirithal w¢lfare' fatnilies and individuals betng able to received nourishment with fo(Kl, clothin& and fman¢ial help- assisL¢¢ in proyiding education and religious education advancement. development of skills to assist and help members of the public and society; caring for the sick and disabled by home visits and counselling" provision of a centre to rneet the mental, physical ynd spiritual needs of attendees., equipping and training young people to help them in their future life- help provide support for people of the Christian faith to fvlfil their mission which will help the moral improvement of wiety, relief ofpovety. Page I
CASTLEDERG CHRISTIAN FELLOWSHIP REGISTERED NUMBER: N1692611 REPORT OF THE TRUSTEES lor the Year Ended 31 DECEMBER 2024 OWECTIVLS AND ACTIVITIES These can be demonstrttted through verbal and written feedback and reports. There is no harni arising from any of these purposes. people see the benefit and that is why they attend. The majority of p¢ople would be from the Deny City and Strabane District Council Area. There is no private benefit flowing frorn any of the purposes listed. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doeument The ¢harity 15 ¢ODtrolled by its governing document, a Memorandum and Article5 of A550ciation and ¢on5titutes a limited company, limited by guardntee, a5 defined by the Companies A¢t 2006.7he Company was set up on 16 November 2022 and was registered with th¢ ChaTity Conuni5sion for Northern Ireland on 14 March 2023. REFERENCE AND ADMINISTRATIVE DETAIIS Registered Company number N1692611 (Northern Ireland) Registered Charity number 109481 Registered ole¢ 73 Main Street Castlederg Co. TITone BT817AN Trusttt5 B Jone5 (resigned 31.1.25) l Jones (resigned 3 1.1.25) J Johnston M Taggart Mrs G Goldie (appointed 26.3.25) J Goldie (appointed 26.3.25) Independent Examiner Mr Thomas Patton FCA Patton Rainey Stenson Limited Chartered Aountants 6 East Bridge Street Enniskill¢n Co. F¢rmanagh BT74 7BT Approved by order of the board of hwstees on 5 September 2025 and sied on its behalf by.. M Ta8gart- Trute Page 2
PRS Patton Rainey I Stenson Limited CHAQTERED AC¢OVNTANTS & llÈClSTERED AUDITOR5 INDEPENDENT EXAmER's REPORT TO THE TRUSTEES OF CASTLEDERG CHRISTIAN FELLOWSHIP I report on the accounts of the company for the year end¢d 31 D¢c¢mb¢r 2024, which are set out on pages four to ntn R¢setIVe responsiblllties of ebarity trustees ¥nd examiner As the Charity's tnte¢S (and also the directors for the putposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having 1Sfied myself that the charity is not subject to audit under company law and is eligible for ind¢p¢ndent exarninatio it 1% my r¢sponsibility to.. examine the aOUnts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act stat¢ wh¢th¢r particular lltters have come to my attention. Basis of the iDdepeDdent examiner's report I have examined your chlty accouttts as required uuder S¢c¢ion 65 of the Chatities Act and my examtnation wa carried out in accordance with the general Directions given by the Charity Con]mission for Northern Jreland under Section 65{9)(b) of the Chariti¢5 Act. The examination included a review of the acc(Trunting re¢ord5 kept by the charity and a comp2rison of the accounts presented with those record5. It also in¢luded wnsideratioTh of any unusual iten)s or disclosures in the account4 and seekittg explanations from you as charity iNstees concerning any sueh ttYdt¢T5. My role is to stats whether ally material matters have come to my attention giving me ¢ause to believe.. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting records That the accounts do not COTnply with the accounting requirements of Section 396 of th¢ Companies Act 2006 and with tILe methods 2nd priD¢iples of the Charities Statement of Reeonunend¢d Pra¢ti¢¢ applicable to charities preparing their accounts in accordance with the Financial R¢porting Standard applicable in the UK alld Republic of Ireland That there is fjffther InforntiOn Theeded for Y4 proper understanding of the accounts to be reache(L Ind¢p¢ndent eJsmineT'S Statement I have Completed my examination and have no wn¢erns in respect of the matters (l) to (4) listed above and in connection with following the Directions of the Charity Commission for Northern Irelan4 I hav¢ found no niatters that require drawing to your att¢ution. Mr Thomas Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridg¢ Street Enniskillen Co. Fernianagh BT74 7BT 5 September 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regi•Wtto Carry oul auditw regulated lor a rawg ol lfiveglmenl bu5knags acllyliles In Uni16d ngdoM byihF In$tQut¥ of ¢hartgrd ADuntants Irelarwj. Rg9lStered In Nonhern Ireland Company Nufflber Nl 6982.
CASTLEDERG CHRISTIAN FELLOWSHIP STATEMENT OF FINANCIAL ACTIVITIES for the Ye3r Ended 31 DECEMBER 2024 Period 16.11.22 io 31.12.23 Total fimds Year Ended 31.12.24 Unrestrieted fund Notes INCOME AND Ef4DOWMENTS FROM tjonations and legacies 16J53 17,571 EXPENDITURE ON Charitable activities Genernl 12,797 11,026 NET INCOME 3,556 6.545 RECONCILIATION OF FUNDS Totsl fun&% brought forward 545 TOTAL FUNDS CARRIED FORWARD io,ioi 6.545 The noles fomi part of these fmancial statements Page 4
CASTLEDERG CHRISTIAN FELLOWSHIP EGISTERED NUMBER: N1692611 BALANCE SHEET 31 DECEMBER 2024 31.12.24 Unrestricted fund 31.12.23 Total funds Notes FIXED ASSETS Tangible set$ 1.715 CURREf4T ASSETS Cash at bank 8,094 5,330 CREDITORS Amounts falling due within one year (499) (5(M)) NET CURRENT ASSETS 7,595 4.830 TOTAL ASSETS LESS CURRENT LIABILITIES io,ioi 6,545 NET ASSETS io.ioi 6.545 FUNDS Unrestricted funds io,ioi 6.545 TOTAL FUNDS io,ioi 6,545 The charitable c(mipany is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024. The members have not required the company to obtsin an audit of its fllmicial Statennts for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006. The tNstees knOwledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Colnpanies Aei 2006 and preparing financial statements which give a tNe and fair view of the state of affairs of the charitable company as at the end of each fjnancial year and of its sutplus or deficit for each fllMncial year in accordance with the requirernents of Sedions 394 and 395 and whi¢h oih¢Twise comply with the requirements of th¢ Companies A 2006 relaling to financial statements, 50 far as applicable to the charitable company. (b) These fmancial statements have been prepared in accordance with the provisions applicable to charitsble cornpanies subjxt lo th¢ small wmpanie5 regime. The fUnClaI statements were approved by the Board of Trustees and authorised for issue on 5 September 2025 and were si8Thed on its behalf by.. M Taggart- Truscee The notes forni parf of these finan¢ial sÉat¢ments Page 5
CA2+TLEDERG CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 AccouNfiNG POLICIES Basis of preparing the financial $taternent5 The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities= Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the Fitwicial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the CopanieS Act 2006. The fuiCial 5taternents have been prepared under ihe historical cost convention. Intome All iD¢om¢ is Tecognised in the Statement ofFinancial Activities once the charity has entitlement to the fund& it probable thai the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the ¢harity to that expenditure, it is probable that a traD5fer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendire is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where Costs cannot be directly attributed to particular headings they have been allocated to aetivities on a basis consistent with the use of resou¢5. Tangible fixed a55et5 Depreciation is provided at the following annual rate5 in order to MTite off each asset over its estinuted use] life. Fixtures and fittings 20/0 on reducing balance Taxation The charity is exempt from corporation on its charitable activities. Fund accounting Unrestricted fijnds can be used in accordance with the charitable objectives at th¢ dis¢retion of the ts$1¢¢$. Restricted fvnds can only be used for particular restricted purEx)ses within the objects of the charity- Restrictions arise when specified by the donor or when Ojnds are raised fr>r particular restricted purposes. Further explanation of the natt]re al purpose of each fimd is included in the notes to the fmancial statements. NET INCOMEI(EXPENDITURE) Net tncomel(expenditure) is stated after char8ingl(crediting): Period 16.11.22 Year Ettded 31.12.24 31.12.23 Depreciation- owned assets 626 429 Page 6 Continued...
CA.STLEDERG CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 TRUSTEES, REMUNERATION AND BEPIEFITS Ther¢ wer¢ no tru5tees' remuneration or other benefits for th¢ year ended 31 Dec¢rnb¢r 2024 nor for th¢ period ended 31 December 2023. Truste¢s' expenses There were no tru%tees' expenses paid for the year ended 31 Decernber 2024 nor for the peri( ended 31 Decetnber 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME Alw ENDOWMEpifs FROM Donations and legacies 17.571 EXPENDITURE ON Charilable activities General 11,026 NET INCOME 6.545 TOTAL FUNDS CARRIED FORWARD 6.545 TANGIBLE FIXED ASSETS Fixwr¢s fittings COST At l January 2024 Addstions 2,144 1,417 At 31 D¢c¢mb¢r 2024 3,561 DEPRECIATION At l January 2024 Ch)rge for year 429 626 At 31 Dec¢mb¢r 2024 1,055 NET BOOK VALUE At 31 December 2024 At 3 1 Dccernber 2023 1,715 Page 7 Contin1...
CA>*TLEDERG CHRISTIAN FELLOWSHIP NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 CREDITORS: AMOUNTS FALLING DUE WITHll¥ ONE YEAR 31.12.24 31.12.23 Aru¢d ¢xp¢n5¢S 499 5(M) MOVEMENT IN FUNDS N¢1 movement in funds Al 31.12.24 At 1.1.24 Unrestricted funds General fund 6,545 3,556 io,ioi TOTAL FUNDS 6045 3,556 io,ioi Net movement in fijnds, included in the above are as follows.. Incoming resources R¢50urces expended Movemenl in fiu)ds Unrestrieted fullds General fund 16J53 (12,797) 3,550 TOTAL FUNDS 16J53 (12,797) 3,556 Comparative5 for movement ID funds Net movement in funds At 31.12.23 Unre5tri¢ted funds General fund 6.545 6.545 TOTAL FUf4DS 6,545 6,545 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in fi]nds Unrestricted fund5 General fimd 17.571 (11,026) 6.545 TOTAL FUNDS 17,571 (11,026) 6.545 Page 8 ¢ontinu¢d...
£L."TLEDERG CHRISTIAN FELtA)WSHtp NOTES TO THE FINANCIAL STATEMENTS- contknued for the Year Ended 31 DECEMBER 2024 RELATED PARTY DISCLOSURES There were no related party tran5action$ for the year ended 31 December 2024. Page 9