IRIS Accounts Production v25.3.0.601 Other Company accounts True false Pounds 1.1.24 31.12.24 31.12.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI626600 2023-12-31 NI626600 2024-12-31 NI626600 2024-01-01 2024-12-31 NI626600 2022-12-31 NI626600 2023-01-01 2023-12-31 NI626600 2023-12-31 NI626600 ns0:CharitableCompanyLimitedByGuarantee 2024-01-01 2024-12-31 NI626600 ns15:PoundSterling 2024-01-01 2024-12-31 NI626600 ns11:FRS102 2024-01-01 2024-12-31 NI626600 ns11:IndependentExaminationCharity 2024-01-01 2024-12-31 NI626600 ns11:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 NI626600 ns11:FullAccounts 2024-01-01 2024-12-31 NI626600 ns11:CharitiesSORP 2024-01-01 2024-12-31 NI626600 ns16:EnglandWales 2024-01-01 2024-12-31 NI626600 ns11:RegisteredOffice 2024-01-01 2024-12-31 NI626600 ns0:Trustee1 2024-01-01 2024-12-31 NI626600 ns0:Trustee3 2024-01-01 2024-12-31 NI626600 ns0:Trustee2 2024-01-01 2024-12-31 NI626600 ns0:Trustee4 2024-01-01 2024-12-31 NI626600 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 NI626600 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 NI626600 ns0:Activity8 2024-01-01 2024-12-31 NI626600 ns0:TotalUnrestrictedFunds ns0:Activity8 2024-01-01 2024-12-31 NI626600 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 NI626600 ns0:Activity8 2023-01-01 2023-12-31 NI626600 ns0:TotalUnrestrictedFunds 2023-12-31 NI626600 ns0:TotalRestrictedIncomeFunds 2023-12-31 NI626600 ns0:TotalUnrestrictedFunds 2024-12-31 NI626600 ns0:TotalRestrictedIncomeFunds 2024-12-31 NI626600 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2024-12-31 NI626600 ns10:WithinOneYear ns0:TotalRestrictedIncomeFunds 2024-12-31 NI626600 ns10:WithinOneYear 2024-12-31 NI626600 ns10:WithinOneYear 2023-12-31 NI626600 ns10:AfterOneYear ns0:TotalUnrestrictedFunds 2024-12-31 NI626600 ns10:AfterOneYear ns0:TotalRestrictedIncomeFunds 2024-12-31 NI626600 ns10:AfterOneYear 2024-12-31 NI626600 ns10:AfterOneYear 2023-12-31 NI626600 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-01-01 2024-12-31 NI626600 ns10:PlantMachinery 2024-01-01 2024-12-31 NI626600 ns10:FurnitureFittingsToolsEquipment 2024-01-01 2024-12-31 NI626600 ns10:MotorVehicles 2024-01-01 2024-12-31 NI626600 2 2024-01-01 2024-12-31 NI626600 3 2024-01-01 2024-12-31 NI626600 ns10:OwnedAssets 2024-01-01 2024-12-31 NI626600 ns10:OwnedAssets 2023-01-01 2023-12-31 NI626600 ns0:TotalUnrestrictedFunds 2023-01-01 2023-12-31 NI626600 ns0:TotalRestrictedIncomeFunds 2023-01-01 2023-12-31 NI626600 ns0:TotalUnrestrictedFunds ns0:Activity8 2023-01-01 2023-12-31 NI626600 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2023-01-01 2023-12-31 NI626600 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2023-12-31 NI626600 ns10:PlantMachinery 2023-12-31 NI626600 ns10:FurnitureFittings 2023-12-31 NI626600 ns10:MotorVehicles 2023-12-31 NI626600 ns10:FurnitureFittings 2024-01-01 2024-12-31 NI626600 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2024-12-31 NI626600 ns10:PlantMachinery 2024-12-31 NI626600 ns10:FurnitureFittings 2024-12-31 NI626600 ns10:MotorVehicles 2024-12-31 NI626600 ns10:OwnedOrFreeholdAssets ns10:LandBuildings 2023-12-31 NI626600 ns10:PlantMachinery 2023-12-31 NI626600 ns10:FurnitureFittings 2023-12-31 NI626600 ns10:MotorVehicles 2023-12-31 NI626600 ns10:WithinOneYear 2022-12-31 NI626600 ns10:BetweenOneTwoYears 2024-12-31 NI626600 ns10:BetweenOneTwoYears 2023-12-31 NI626600 ns10:Secured 2024-12-31 NI626600 ns10:Secured 2023-12-31

REGISTERED COMPANY NUMBER: NI626600 (Northern Ireland)

REGISTERED CHARITY NUMBER: 106753

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

FERMANAGH CHRISTIAN FELLOWSHIP

FERMANAGH CHRISTIAN FELLOWSHIP

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2024

| Page |

Report of the Trustees | 1 |  | to |  | 4

Independent Examiner's Report | 5 |

Statement of Financial Activities | 6 |

Balance Sheet | 7 |  | to |  | 8

Notes to the Financial Statements | 9 |  | to |  | 14

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

REPORT OF THE TRUSTEES

for the Year Ended 31 DECEMBER 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objectives are for the public benefit as set out in the Articles of Association and are restricted to the following:

(a) The promotion and furtherance of the Christian Religion;

(b) The relief of poverty, financial and social hardship as need may arise;

(c) The advancement of education of persons worldwide;

(d) Helping young people through the provision of recreational and leisure time activities;

(d) Providing financial support to evangelists, missionaries, individuals and organisations.

Significant activities

All of the Fermanagh Christian Fellowship's activities seek to meet the needs of the attendees holistically. We as a Church aim to meet the physical, mental and spiritual needs of our attendees.

This has been an encouraging year as the church has developed and increased its provision of various programs for all ages.

Sunday morning worship (11am - 1pm) - Fermanagh Christian Fellowship meet every Sunday morning for praise, prayer, teaching, communion and fellowship over refreshments. Often attendees have opportunity for prayer when requested. Our prayer ministry team are effective in this aspect of the Church. The Sunday morning Service is streamed online via the website and an access code. Refreshments and opportunity for personal interaction through conversation and prayer is part of our Sunday Morning format.

During Sunday worship the following are available :-

- A manned Creche facility for parents to leave their children. All helpers are Access NI checked.

- Pre-School - a supervised time for the pre-schoolers to play and learn about Christianity

- Sunday school - a supervised time for various age groups to learn about Christianity.

- Rooted and Grounded (Teens Bible study)- this is facilitated once per month for teenagers to receive relevant teaching about Christianity.

Tuesday evening home groups, prayer and Bible study (8pm - 9.15pm) - This is an opportunity weekly for attendees to receive relevant structured teaching on Christianity followed by prayer for various needs and individuals.In 2024 we continued with our Home Group program where small groups meet in homes for Bibleical discussion and prayer.

Men behaving dadly - During September/October, 'Legacy' visited us and ran a program encouraging 'physical' and 'spiritual' fathers to be Christian examples and mentors in the various roles within the home and church.

TTW (Teach the Word Program) - This program commenced as a three-year project to equip some of the young men in FCF to teach the Scriptures effectively either on Sunday mornings, Tuesday nights or in leading a home group.

Christmas Praise - We arranged a Christmas event comprising of Carols and a message.

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

REPORT OF THE TRUSTEES

for the Year Ended 31 DECEMBER 2024

Baptisms and Baby Dedications - During the year we held no believer baptisms and conducted 13 baby dedications.

Funerals - During the year we had no funerals from FCF, however one member passed away.

Anchored (FCF 18-30 group) (8-10pm) - This is for young adults aged 18-30 and is held bi-weekly in FCF. This is to encourage fellowship amongst those in the above age group and to encourage them in their faith as they launch into 3rd level education or the workplace.

Men's Shed (10am - 2pm) - A workshop based at FCF to encourage men to meet and be involved in various simple projects. This provides company and helps men with their mental and spiritual well-being.

FCF Seniors (2.30pm - 4.3pm) - The church is open for 'seniors' to meet together monthly for afternoon tea/light lunch, to sing hymns together and listen to a message from God's word..

Rooted and Grounded (Teen Bible Study) - (7.30pm-9.30pm) - A number of teens meet monthly with volunteer leaders to discuss Bible and Christianity.

Mighty Oaks (6.30pm - 7.30pm) - This is for children aged 3-11 years and is held weekly in FCF. The children enjoy games, singing, quizzes, stories all themed on the Christian message.

Little Acorns (Parent & Toddler group) - (10.00am - 11.30am) - This is for babies, toddlers and their parents/guardians and is held bi-weekly in FCF. The children enjoy structured play, singing, and a short bible story all themed on the Christian message.

Ladies events - The Church arranges various ladies events throughout the year eg talks, displays, breakfasts, regular walks etc. They would have 70-100 in attendance.

Mens events - The Church arranges various men's events throughout the year eg men's breakfasts, curry and games nights days away etc.There would normally be 25-40 in attendance.

Discipleship Course - During the Year a discipleship course was held over a period of four weeks. Those who attended were engaged as they learnt the basics of the Christian faith.

Christianity Explored - This was held over 10 Monday nights encouraging attendees to explore the Christian Faith

Family events - From time to time we have Sunday Services and special fun days and events that focus on families.

Counselling - FCF direct people in need of support with mental health, marriage and other concerns to local trained counsellors.

Significant activities

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

REPORT OF THE TRUSTEES

for the Year Ended 31 DECEMBER 2024

OBJECTIVES AND ACTIVITIES

Mission (the spread of the Christian faith) - Fermanagh Christian Fellowship seek to support various missionaries and mission groups both locally and internationally. This is facilitated through finance and deputation meetings.

There are other activities which involve many Church volunteers eg catering team, cleaning team, property and grounds team,music team, media team, pastoral care team etc.We have been blessed and greatly assisted by our Ministry group volunteers during the year and are so thankful for them.

Staffing/consultancy

Stephen & Catherine - Stephen (Supported by his wife Catherine) works for FCF on a part time basis focusing on pastoral care of the church members and others. Home and Pastoral visitation during 2024 has increased and the decision was made that initial focus for this area of need would be on members primarily.

Building

In March 2024, FCF purchased the building they were renting. This property is extremely suitable for the various activities of the charity and there are no other premises in Enniskillen that would be a suitable venue for the church.

Public benefit

The benefits flowing from the purposes of the charity include an increase in physical, mental and spiritual welfare of individuals, families and individuals being able to receive nourishment with food, clothing and financial help; assistance in providing 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, equipping and training young people to help them in their future life; help provide support for people of the Christian faith to fulfil their mission which will help the moral improvement of society.These can be demonstrated through verbal and written feedback and reports. There is no harm arising from any of these purposes, people see the benefit and that is why they attend.The majority of people would be from the Fermanagh and Omagh District Council area.

The Trustees seek to ensure that the Public benefit requirement is considered and Fermanagh Christian Fellowship facilitates the advancement of the Christian Religion and having due regard to the Charity Commission for Northern Ireland's guidance on public benefit.

FINANCIAL REVIEW

Financial position

The Fellowship is reliant on the voluntary gifts and donations from its donors as well as Gift Aid refunds. The total income for the year ended 31 December 2024 amounted to £406,435 (2023:£151,985). The total expenditure for the year ended 31 December 2024 amounted to £121,776, (2023:£154,869). The Trustees consider that the unrestricted funds of the charity have sufficient resources and assets available which are adequate to fulfil their obligations. The charity held £44,514 in Cash Reserves at the year end (2023: £39,160).

Reserves policy

The income of the Fellowship is considered stable and the risks associated with any significant reduction in income is regarded as unlikely. The trustees are satisfied that a figure equating to approximately two months' expenditure is an appropriate level of reserve balance at the present time. The trustees are reviewing the Reserves Policy in the current year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Memorandum and Articles of Association and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was set up on 10th September 2014 and was registered with the Charity Commission for Northern Ireland on 8 August 2017.

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

REPORT OF THE TRUSTEES

for the Year Ended 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

NI626600 (Northern Ireland)

Registered Charity number

106753

Registered office

A4 Portora Wharf

Queen Street

Enniskillen

Co. Fermanagh

BT74 7PW

Trustees

S J Balmer

H I Jones (resigned 24.3.25)

I Magee

M Balmer

Independent Examiner

Mr Thomas S Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

Approved by order of the board of trustees on 6 October 2025 and signed on its behalf by:

S J Balmer - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

FERMANAGH CHRISTIAN FELLOWSHIP

I report on the accounts of the company for the year ended 31 December 2024, which are set out on pages six to fourteen.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes 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 charity 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

- | 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

- | state whether particular matters have come to my attention.

Basis of the 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. The 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 386 of the Companies Act 2006

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

3. | 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

4. | That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in Ireland which is one of the listed bodies.

I have completed my examination and have no concerns in respect of the matters (1) to (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.

Mr Thomas S Patton FCA

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

6 October 2025

FERMANAGH CHRISTIAN FELLOWSHIP

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 31 DECEMBER 2024

| 31.12.24 |  | 31.12.23

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 406,435 |  | - |  | 406,435 |  | 151,985 |

EXPENDITURE ON

Charitable activities

Charitable | 121,776 |  | - |  | 121,776 |  | 154,869 |

NET INCOME/(EXPENDITURE) | 284,659 |  | - |  | 284,659 |  | (2,884 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 67,747 |  | - |  | 67,747 |  | 70,631 |

TOTAL FUNDS CARRIED FORWARD | 352,406 |  | - |  | 352,406 |  | 67,747 |

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 |  | 31.12.23

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 6 | 552,809 |  | - |  | 552,809 |  | 8,338 |

CURRENT ASSETS |

Debtors | 7 | 27,829 |  | - |  | 27,829 |  | 20,849 |

Cash at bank | 44,514 |  | - |  | 44,514 |  | 39,160 |

72,343 |  | - |  | 72,343 |  | 60,009 |

CREDITORS |

Amounts falling due within one year | 8 | (46,800 | ) | - |  | (46,800 | ) | (600 | )

NET CURRENT ASSETS | 25,543 |  | - |  | 25,543 |  | 59,409 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 578,352 |  | - |  | 578,352 |  | 67,747 |

CREDITORS |

Amounts falling due after more than one year | 9 | (225,946 | ) | - |  | (225,946 | ) | - |

NET ASSETS | 352,406 |  | - |  | 352,406 |  | 67,747 |

FUNDS | 12

Unrestricted funds | 352,406 |  | 67,747 |

TOTAL FUNDS | 352,406 |  | 67,747 |

The charitable company 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 obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

FERMANAGH CHRISTIAN FELLOWSHIP (REGISTERED NUMBER: NI626600)

BALANCE SHEET - continued

31 DECEMBER 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 6 October 2025 and were signed on its behalf by:

S J Balmer - Trustee

I Magee - Trustee

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 DECEMBER 2024

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention, and in accordance with the Companies Act 2006 and the requirements of the Statement of Recommended Practice, 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).

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income relates to donations and gifts received along with Gift Aid reclaims received from HMRC.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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 activities on a basis consistent with the use of resources.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Fixed assets are stated at cost or valuation less depreciation.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

| Going concern

| At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2024

2. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.12.24 |  | 31.12.23

£ | £ |

| Depreciation - owned assets | 12,819 |  | 2,092 |  |

| Other operating leases | - |  | 40,000 |  |

3. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

4. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.12.24 |  | 31.12.23

| Administration | 1 |  | 1 |  |

| No employees received emoluments in excess of £60,000.

5. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 151,985 |  | - |  | 151,985 |

| EXPENDITURE ON

| Charitable activities

| Charitable | 154,869 |  | - |  | 154,869 |

| NET INCOME/(EXPENDITURE) | (2,884 | ) | - |  | (2,884 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 70,631 |  | - |  | 70,631 |

| TOTAL FUNDS CARRIED FORWARD | 67,747 |  | - |  | 67,747 |

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2024

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2024 | - |  | 5,453 |  | 30,712 |  | 1,500 |  | 37,665 |  |

| Additions | 557,290 |  | - |  | - |  | - |  | 557,290 |  |

| At 31 December 2024 | 557,290 |  | 5,453 |  | 30,712 |  | 1,500 |  | 594,955 |  |

| DEPRECIATION

| At 1 January 2024 | - |  | 4,611 |  | 23,319 |  | 1,397 |  | 29,327 |  |

| Charge for year | 11,146 |  | 168 |  | 1,479 |  | 26 |  | 12,819 |  |

| At 31 December 2024 | 11,146 |  | 4,779 |  | 24,798 |  | 1,423 |  | 42,146 |  |

| NET BOOK VALUE

| At 31 December 2024 | 546,144 |  | 674 |  | 5,914 |  | 77 |  | 552,809 |  |

| At 31 December 2023 | - |  | 842 |  | 7,393 |  | 103 |  | 8,338 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 27,829 |  | 20,849 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Other loans (see note 10) | 46,200 |  | - |  |

| Accruals and deferred income | 600 |  | 600 |  |

46,800 |  | 600 |  |

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2024

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

| 31.12.24 |  | 31.12.23

£ | £ |

| Other loans (see note 10) | 225,946 |  | - |  |

10. | LOANS

| An analysis of the maturity of loans is given below:

| 31.12.24 |  | 31.12.23

£ | £ |

| Amounts falling due within one year on demand:

| Other loans | 46,200 |  | - |  |

| Amounts falling between one and two years:

| Other loan | 225,946 |  | - |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.24 |  | 31.12.23

£ | £ |

| Other loans | 272,146 |  | - |  |

| The loan is secured by a charge on the building at 20 Lackaboy Road Enniskillen to which the loan relates.

12. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.1.24 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 67,747 |  | 284,659 |  | 352,406 |  |

| TOTAL FUNDS | 67,747 |  | 284,659 |  | 352,406 |  |

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 406,435 |  | (121,776 | ) | 284,659 |  |

| TOTAL FUNDS | 406,435 |  | (121,776 | ) | 284,659 |  |

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2024

12. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.1.23 |  | in funds |  | 31.12.23 |

£ | £ | £ |

| Unrestricted funds

| General fund | 70,631 |  | (2,884 | ) | 67,747 |  |

| TOTAL FUNDS | 70,631 |  | (2,884 | ) | 67,747 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 151,985 |  | (154,869 | ) | (2,884 | ) |

| TOTAL FUNDS | 151,985 |  | (154,869 | ) | (2,884 | ) |

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.1.23 |  | in funds |  | 31.12.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 70,631 |  | 281,775 |  | 352,406 |  |

| TOTAL FUNDS | 70,631 |  | 281,775 |  | 352,406 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 558,420 |  | (276,645 | ) | 281,775 |  |

| TOTAL FUNDS | 558,420 |  | (276,645 | ) | 281,775 |  |

FERMANAGH CHRISTIAN FELLOWSHIP

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 DECEMBER 2024

13. | RELATED PARTY DISCLOSURES

| The charitable company paid rent of £0 (2023:£40,000) to County Trust Limited during the year. One of the trustees H I Jones is also a director of County Trust Limited.

| The property was purchased from County Trust Limited of which the trustee H I Jones is a director.

14. | STATUS

| The charitable company is limited by guarantee not having a share capital. The liability of the members is limited to £10 each. Fermanagh Christian Fellowship is also registered with HM Revenue and Customs as a charity (NI 00734).