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Company registration number: NI604442
Charity registration number: 102132
Ballyards Charitable Trust
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 30 September 2025
SD BROWN & COMPANY
CHARTERED CERTIFIED ACCOUNTANTS
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
Ballyards Charitable Trust
Contents
Contents
Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities (including Income and Expenditure Account) 4
Balance Sheet 5
Notes to the Financial Statements 6—10
Page 1
Ballyards Charitable Trust
Company No. NI604442
Trustees' Report For The Year Ended 30 September 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
The Charity's objects("Objects") are specifically restricted to the following:(1) To proclaim the Christian message by promoting the personal,spiritual,family,physical and financial wellbeing of people of all ages in Northern Ireland and abroad,(2) by the provision of any support the officers may dtermine, whether by supporting the effectiveness and efficiency of charities and the voluntary sector or proividing such support directly.
Reference and Administrative Details
Trustees
Mr Paul Paynter
Mrs Kerry Paynter (appointed 01/04/2025)
Mrs M Paynter
Charity Number
102132
Company Number
NI604442
Independent Examiner
Samuel David Brown FCCA
SD BROWN & COMPANY
CHARTERED CERTIFIED ACCOUNTANTS
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
Page 1
Page 2
Ballyards Charitable Trust
Trustees' Report (continued)
For The Year Ended 30 September 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Paul Paynter
Trustee
26 June 2026
Page 2
Page 3
Ballyards Charitable Trust
Independent Examiner's Report to the Trustees of Ballyards Charitable Trust
For The Year Ended 30 September 2025
Independent Examiner's Report to the Trustees of Ballyards Charitable Trust
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of Companies Act 2006.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 65 of the Charities Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
  2. the accounts do not accord with those records; or
  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Samuel David Brown FCCA
26 June 2026
CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE
Page 3
Page 4
Ballyards Charitable Trust
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 107,613 15,600
Other 4 17,116 17,767
124,729 33,367
EXPENDITURE ON:
Raising funds 5 (32,333 ) (16,889 )
Other (64,800 ) (9,100 )
(97,133 ) (25,989 )
NET INCOME 27,596 7,378
NET MOVEMENT IN FUNDS 27,596 7,378
RECONCILIATION OF FUNDS:
Total funds brought forward 415,009 407,631
TOTAL FUNDS CARRIED FORWARD 12 442,605 415,009
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Page 5
Ballyards Charitable Trust
Balance Sheet
As At 30 September 2025
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 9 399,909 399,909
399,909 399,909
CURRENT ASSETS
Debtors 10 2,253 -
Cash at bank and in hand 41,043 15,100
43,296 15,100
Creditors: Amounts Falling Due Within One Year 11 (600 ) -
NET CURRENT ASSETS (LIABILITIES) 42,696 15,100
TOTAL ASSETS LESS CURRENT LIABILITIES 442,605 415,009
NET ASSETS 442,605 415,009
FUNDS OF THE CHARITY
Unrestricted Funds 442,605 415,009
TOTAL FUNDS 12 442,605 415,009
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Paul Paynter
Trustee
26 June 2026
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Page 6
Ballyards Charitable Trust
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Ballyards Charitable Trust is a company limited by guarantee, incorporated in Northern Ireland, registered number NI604442 and registered charity number 102132 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.  The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activies when receivable.  Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified.  The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they ares sold.
Grants, including grants for the purchase of fixed assets are recognised in full in the statement of financial activities in the year in which they are receivable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 105,360 15,600
Gift aid 2,253 -
107,613 15,600
Page 6
Page 7
Ballyards Charitable Trust
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Other Income
2025 2024
Unrestricted funds Unrestricted funds
£ £
Conacre 1,880 870
Contribution to Overheads 12,667 14,279
Offgem NI RHI Receipts 2,569 2,618
17,116 17,767
5. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 6 ) 		Total
£ £ £
Raising funds 175 32,158 32,333
2024
Activities undertaken directly Support costs
(see note 6 ) 		Total
£ £ £
Raising funds 183 16,706 16,889
6. Support Costs
2025
Raising funds
£
Premises expenses 30,916
General administration 90
Governance costs 1,152
32,158
2024
Raising funds
£
Premises expenses 15,375
General administration 779
Governance costs 552
16,706
Page 7
Page 8
Ballyards Charitable Trust
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Independent Examiner's Remuneration
2025 2024
£ £
Independent examination of the financial statements 1,152 552
8. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
9. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 October 2024 399,909
As at 30 September 2025 399,909
Net Book Value
As at 30 September 2025 399,909
As at 1 October 2024 399,909
10. Debtors
2025 2024
£ £
Due within one year
Other debtors 2,253 -
11. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Accruals and deferred income 600 -
12. Movement in Funds
As at 1 October 2024 Income Expenditure As at 30 September 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 415,009 124,729 (97,133 ) 442,605
Total funds 415,009 124,729 (97,133 ) 442,605
Page 8
Page 9
Ballyards Charitable Trust
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
As at 1 October 2023 Income Expenditure As at 30 September 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 407,631 33,367 (25,989 ) 415,009
Total funds 407,631 33,367 (25,989 ) 415,009
13. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
2025 2024
£ £
Travel - 685
14. Related Party Disclosures
There were no related party transactions in the year. 
15. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 9
Page 10
Ballyards Charitable Trust
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Total funds Total funds
£ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts 105,360 15,600
Gift aid 2,253 -
107,613 15,600
Other
Conacre 1,880 870
Contribution to Overheads 12,667 14,279
Offgem NI RHI Receipts 2,569 2,618
17,116 17,767
124,729 33,367
EXPENDITURE ON:
Raising funds
Bank charges (175) (183)
Light and heat (10,807) (12,575)
Repairs and maintenance (17,084) -
Premises insurance (3,025) (2,800)
Motor & Travel Costs - (685)
Sundry expenses (90) (94)
Independent examiner's fees (1,152) (552)
(32,333) (16,889)
Other
Charitable Gifts (64,800) (9,100)
(64,800) (9,100)
(97,133) (25,989)
NET INCOME 27,596 7,378
Page 10