Company registration number NI603262 (Northern Ireland)
Charity registration number 101146 (Northern Ireland)
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr C McSpadden
Mr S W D McSpadden
Secretary
Mr S W D McSpadden
Country of incorporation
United Kingdom
NI603262
(Northern Ireland)
Charity registration
Northern Ireland
101146
Principal address
The Brookfield Building
Brookfield Industrial Estate
Peggys Loaning
Banbridge
Co Down
BT32 3AP
Registered office
The Brookfield Building
Brookfield Industrial Estate
Peggys Loaning
Banbridge
Co Down
BT32 3AP
Independent examiner
GMcG PORTADOWN
17 Mandeville Street
Portadown
Craigavon
Co Armagh
BT62 3PB
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4 - 5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 13
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The directors have pleasure in presenting their report and the financial statements of the charity for the year ended 31 May 2024. The directors have adopted the provisions of the Statement of Recommended Practice (SORP) ‘’Accounting and Reporting by Charities’’ (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the financial statements and comply with the charity’s governing document, Companies Act 2006, Charities Act (Northern Ireland) 2008, The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and SORP (FRS 102).

REFERENCE AND ADMINISTRATIVE DETAILS

Reference and administrative details are shown in the schedule of members of the board and professional advisers on page 1 of the financial statements.

THE DIRECTORS

The directors of the charitable company are its trustees for the purpose of charity law.

The directors who served the company during the year were as follows:

Mr C McSpadden |  |  |
Mr S McSpadden |  |  |

PUBLIC BENEFIT STATEMENT

The directors of Practical Christian Outreach confirm that they have had due regard for the guidance on Public Benefit by the Charity Commission for Northern Ireland and are pleased to report that during the year the charity continued to provide the Public Benefits through programmes and services we offer. In particular, the directors consider how planned activities will contribute to the aims and objectives they have set.

Public Benefits:

The Benefits which flow from Practical Christian Outreach are directed by our Mission to “do what we can, where we are, with what we have, to the people that God puts in front of us, right now.”

This includes the public within Northern Ireland and specifically within the local community of the Banbridge.

This extends to international regions where we have direct contact with those in need through key individuals who can direct our mission on the ground.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
Objectives and activities

The charity's objects are specifically restricted to the following:

1. The Charity is established to offer practical benefits to the public within Northern Ireland.

   1. This will have particular focus on, but not limited to, young people who have limited aspirations for their lives.

   2. It will seek to inspire them to engage in activities that promote heathy bodies, minds and spirits.

   3. It will actively engage with them to build their confidence in us and in themselves.

2. The Charity is established to also offer practical benefits to people internationally.

   1. This will have particular focus on, but not limited to, people who live in areas of the world where the basic commodities of accommodation, water, food, and sanitation are not available.

   2. Since the invasion of Ukraine by Russia, new projects have been undertaken to help those people who have been displaced by the war and those who are in need whilst defending their country.

   3. It will utilize the skills and capabilities of people who are or have been, embedded in the communities to direct the implementation of sustainable solutions.

   4. These solutions will be focused on short term delivery of significant and impactful projects.

   5. These projects will aim to have ownership for the project imbedded with the community in need as well as the commitment to the management and maintenance of the project once commissioned.

   6. Wherever possible the aim will be to use local labour to undertake the project.

3. The Charity will engage with people locally to enable the delivery of the various projects.

   1. This will include people who volunteer their time.

   2. People who will provide the funds or fund raise.

   3. People who have a heart to connect with the people in need.

4. The Objects of the company will be carried out in accordance with its doctrinal basis namely under the Word of God our Father, the Love of our Lord Jesus Christ and the Inspiration of His Holy Spirit, as revealed to man in the Holy Scriptures

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Volunteers

The charity is grateful for the unstinting efforts of its volunteers who are involved in all aspects of the charity’s work.

Achievements and performance
Significant activities and achievements against objectives

Total income for the year amounted to £58,000 (2024: £49,232). Income derived from donations and legacies amounted to £58,000 (2024: £47,703), charitable activities of £Nil (2024: £Nil) and other income of £Nil (2024: £1,529). Total expenditure for the year amounted to £15,499 (2024: £49,064). The cost of charitable activities amounted to £15,499 (2023 - £49,064).

The net income for the year amounted to £42,501 (2024: £168).

Financial review
Reserves policy

It is the policy of the charity to maintain free reserves which matches the needs of the trust, both at the current time and the foreseeable future. This provides sufficient funds to cover running costs which include management, administration and support costs. Free reserves are those unrestricted reserves not designed nor invested in fixed assets which are available for general use.

Funding

The principal funding is from donations

PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
Risk Management

The directors have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust, and are satisfied that systems are in place to mitigate an exposure to major risks. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors. These procedures are periodically reviewed at least annually to ensure that they continue to meet the needs of the charity.

Plans for future periods

During the period Practical Christian Outreach continued to respond to opportunities to reach out to help those whom we believed God had directed us to.

The majority of activity was directed to projects in Ukraine. These were identified and implemented by our two key personnel in country who we have met, both there in Ukraine and over here in Northern Ireland. These relationships are essential to ensure the legitimacy of the needs and the efficacy of the actions we take. We delivered almost 40 projects over this past year and we were delighted with the opportunity to do so.

Separately we supported an additional project in Northern Ireland.

Structure, governance and management

Practical Christian Outreach is a charitable company limited by guarantee and does not have any share capital. It was incorporated on 25 th May 2010 and registered as a charity with The Charity Commission for Northern Ireland on 16 th February 2015.

In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and appointment of trustees

The directors regularly review the requirements of the charity and the possibility of a need for additional directors. Any new directors would be appointed by resolution of a meeting of all the directors passed by a majority of those present. Appropriate training and induction is available to all directors.

Organisational structure

The directors oversee the running of the charitable company.

The Trustees' r eport was approved by the Board of Trustees.

Mr C McSpadden
Director
22 February 2026
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PRACTICAL CHRISTIAN OUTREACH
- 4 -

I report on the financial statements of the charity for the year ended 31 May 2025, which are set out on pages 6 to 13.

Respective responsibilities of charity Trustees and examiner

As the charity Trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, it is my responsibility to:

- examine the financial statements 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 65(9)(b) of the Charities Act (Northern Ireland) 2008; and

- state whether particular matters have come to my attention.

Basis of independent examiner's report

I have examined your charity financial statements as required under section 65 of the Charities Act (Northern Ireland) 2008 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 financial statements presented with those records. It also included consideration of any unusual items or disclosures in the financial statements, 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 that:

- 1. Accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

- 2. The financial statements do not accord with those accounting records; or

- 3. The financial statements 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 financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); or

- 4. There is further information needed for a proper understanding of the financial statements to be reached.

PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT (CONTINUED)
TO THE TRUSTEES OF PRACTICAL CHRISTIAN OUTREACH
- 5 -
Independent examiner's statement

I have completed my examination and I 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.

Michael McCarter FCA

GMcG PORTADOWN
17 Mandeville Street
Portadown
Craigavon
Co Armagh
BT62 3PB
23 February 2026
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income and endowments from:
Donations and legacies
2
58,000
47,703
Other income
3
-
1,529
Total income
58,000
49,232
Expenditure on:
Charitable activities
4
15,499
48,566
Other expenditure
10
-
498
Total expenditure
15,499
49,064
Net income and movement in funds
42,501
168
Reconciliation of funds:
Fund balances at 1 June 2024
40,965
40,797
Fund balances at 31 May 2025
83,466
40,965

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 7 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
83,466
40,965
Net current assets
83,466
40,965
The funds of the charity
Unrestricted funds
12
83,466
40,965
83,466
40,965

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 22 February 2026
Mr C McSpadden
Director
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
1
Accounting policies
Charity information

Practical Christian Outreach is a private company limited by guarantee incorporated in Northern Ireland. The registered office is The Brookfield Building, Brookfield Industrial Estate, Peggys Loaning, Banbridge, Co Down, BT32 3AP.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

The financial statements have been prepared on a going concern basis. The Directors consider the basis to be appropriate assuming that the charity has adequate financial support from the bankers and related parties.

1.3
Charitable funds

The company’s unrestricted funds consist of a General Fund which is expendable at the discretion of the directors in furtherance of the charitable objects of the company. The directors may at their discretion designate funds for specific purposes but the designation does not legally restrict the directors’ discretion to apply the funds

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies (Continued)
- 9 -
1.4
Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.

Donated facilities and donated professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably, and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Directors’ Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Voluntary income received by way of donations and gift is credited to revenue on a receivable basis.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Investment income is interest earned through holding cash at bank. Interest income is recognised when receivable.

1.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.

Where costs cannot be directly attributed to a particular heading they have been allocated to activities on a basis consistent with the use of the resources. Staff costs and overhead expenses are allocated to activities on the basis of staff time spent on those activities.

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Value Added Tax

The charity is not registered for VAT purposes, therefore expenditure is shown gross of VAT.

PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies (Continued)
- 10 -
1.6
Taxation

As a charity, the company benefits from various exemptions afforded by tax legislation. It is therefore not liable to corporation tax on income or gains falling due within those exemptions. Recovery is made of tax deducted from receipts under gift aid.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.8

Directors’ and key management personnel remuneration and expenses

The key management personnel are considered to be the trustees.

The trustees neither received nor waived any remuneration during the year (2024 - £Nil).

The trustees had expenses reimbursed during the year totalling £Nil (2024 - £1,529)

2
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
58,000
40,814
Gift aid received
-
6,105
Other donations
-
784
58,000
47,703
3
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Reimbursed expenses
-
1,529
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 11 -
4
Expenditure on charitable activities
Ukraine
Other
Total
Water Drops
Ukraine
Other
Total
2025
2025
2025
2024
2024
2024
2024
£
£
£
£
£
£
£
Direct costs
Project expenses
15,000
-
15,000
-
42,975
-
42,975
Grant funding of activities (see note 5)
-
400
400
3,949
-
1,500
5,449
Share of support and governance costs (see note 6)
Support
-
99
99
-
-
142
142
15,000
499
15,499
3,949
42,975
1,642
48,566
Analysis by fund
Unrestricted funds
15,000
499
15,499
3,949
42,975
1,642
48,566
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 12 -
5
Grants payable
Other
Water Drops
Other
Total
2025
2024
2024
2024
£
£
£
£
Grants to organisations
400
3,949
1,500
5,449
6
Support costs allocated to activities
2025
2024
£
£
Bank charges
35
94
Sundry
64
48
99
142
Analysed between:
Other
99
142
7
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
-
-
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
9
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
2
2
There were no employees whose annual remuneration was more than £60,000.
PRACTICAL CHRISTIAN OUTREACH
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 13 -
10
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other expenditure - Foreign currency gains/losses
-
498
11
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

12
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024
Incoming resources
Resources expended
At 31 May 2025
£
£
£
£
General funds
40,965
58,000
(15,499)
83,466
Previous year:
At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
General funds
40,797
49,232
(49,064)
40,965
13
Related party transactions
Transactions with related parties

GWA Supplies Limited is deemed to be related as it has the same directors as Practical Christian Outreach.

During the year, the charity received donations of £58,000 (2024: £40,000) from GWA Supplies Limited.

In addition, the Trustees have contributed a total of £ Nil (2024: £814) to the charity.

14
Company limited by guarantee

The company is limited by guarantee and has no share capital.

On a winding up members may be required to contribute a maximum of £10.

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