Charity Number. NIC100010
Drumellan Communlty Association
Annual Report and Audited Flnancial Ststements
for the flnancial year ended 31 March 2023
Daly Park & Company Ltd
4 Carne9le Street
Lurgan
Co. Amiagh
8T66 6AS
Northern Irgland

Drumellan Community Association
CONTENTS
Page
Reference and Administratlve Infomalion
Trustees, Report
ststement of Twstees, Responsibilities
Independent Audltofs Report
Statement of Financial Activltles
10
Balanc8 Sheet
Statement of Cash Flows
12
Notes to the Flnancial Statements
13-19

Drumellan Community Association
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
As reststed
Fl¥od Assgts
Tangible assets
6.144
7.680
Currnnt As¥•ts
Deblo
Ca8h at bank gnd in hand
10
8,820
94,629
7,985
96,969
103,449
104,954
Crndltors: Amounts f4111ng due wlthln on• y•ar
11
{2,4791
12,4501
Nat Curr•nt Aos•ts
100.970
102,504
To¢•1 As•et• l••• Curr•nt Ll•bllltl
107,114
110,184
Funds
R88tri¢l•d Irtssl fund8
Unrestrict•d designated funds
General fijnd lunrgstricted)
50.000
57.114
110,184
Total fvnds
14
107.114
110,184
The fingnci81 slalements havg been prepared In accordgnce with the pro¥t8ions applicable lo c¢Jmpan¢e5 yubject to
the small companies, Fegime and in accord8rt¢? with FRS 102 'The Financial Repoibng Standard applicabl8 in the
UK and Republic of Ireland" applylng Sects'on IA of that St8ndard.
Appro¥ed by th• Board of Tru•t•frs •nd 4uthortMd for iMu• on
behalf by
and •lgned on Its
John Crooks
B•mie Bum¥
The notes on payes 13 ￿ 18 fomi psrt oftho finanoal 5taternonls
11

Drumellan Community Association
STATEMENT OF CASH FLOWS
for the financial year ended 31 March 2023
2023
2022
Notss
Cash flows from operatlng activitigs
Net movement in fvnds
Adjustments for.
Depreciation
Interest r8e£ivable and slmilar income
13,0691
{2,281}
1,536
{1411
1.922
12121
{1,674)
(571}
Movements in working ¢apital'.
Movement in debtor5
Movement in creditors
(836)
29
(7.985)
2,450
Cash generated from oparatlons
{2,4811
16,1061
Cash flo￿ from Invostlng actlvltl
Interest receNed
141
212
Net Incr&a$• In ¢ash and cagh equlvalgnts
Cash and cash equlvalents at 1 Aprll 2022
12,340
96.969
(5,894)
102.863
Cash and cash •quSvalents at 31 March 2023
15
94,629
96,969
12

Drumellan Community Association
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Taxation and deferred taxation
No current or deferred tsxation arises as the chartty has been granted charitable exemption. Irrecoverable
valued added tax is expensed as In¢urred.
Deferred tax Is recognised in respect of all timing differences that have originated bul not reversed al the
balance sheet dale where transactions or events have occurred at Ihal dale that will result in an obligation lo
pay more tax in the future. or a right lo pay less tsx in the fvlure. Timing differences are temporary differen¢es
belween the tharity'$ tsxable profits and its results as Stated in the financial statements.
Deferred tax is measured on an undiscounled basis at the lax rates that are anticipated to apply in the
perfods in which the timing dlfferences are expected lo reverse, based on tsx rates and laws that hav8 been
ena¢ted or substantively enactsd by the balance sheet dale.
INCOME
CHARrrABLE ACTMTIES
Unrestrlcted Restrlcted
Funds
Funds
2023
2022
Income from chadtable actrvilies
117,861
37.485
155,346
130,949
INVESTMENTS
Unrostr5cted Restrlcted
Funds
Funds
2023
2022
Investments
212
OTHER INCOME
Unrestrlcted R&strlcted
Funds
Funds
2023
2022
Other Income
21.698
EXPENDITURE
CHARITABLE ACTMTIES
Dlrect
Costs
Other
Costs
Support
Costs
2023
2022
Expendlture on charitable a¢tlvites
8,362
2,319
147.735
158,416
155,140
15

Drumellan Community Associatlon
NOTES TO THE FINANCIAL STATEMENTS
continLred
for the financial year ended 31 March 2023
ANALYSIS OF SUPPORT COSTS
2023
2022
Training Costs
Wages & Salartes
General Office
Audit Fees
Legal and other professional fees
Travel lor staff and other volunteers
2,SOO
127,906
13,267
2.110
8S1
1,101
2.057
127,105
5.866
2,490
69
527
147.735
138.114
NET INCOME
2023
2022
Net Income Is stated after charglngl{¢rediting):
Depre¢iats"on of tangible as5els
Audllorfs remuneratlon..
- audll service5
Grant3 ￿CeiV?b1e recelved
1,536
1,922
2.110
2.490
121,698)
INVESTMENT AND OTHER INCOME
2023
2022
Revenue grants received
Bank Interest
21,898
212
141
141
21,910
EMPLOYEES AND REAIUNERATION
Number of employees
The av6rage number of par50n5 employed {Including axeculiv8 trnstees) during the financlal yfjar was a8
follow¥.'
2023
Numb•r
2022
Number
Em￿¢yeeS
The staff ¢osts comprise..
2023
2022
Wages and salarles
Pension costs
124.587
3.319
124.865
2,240
127,906
127.105
16

Drumellan Community Association
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financS8l year ended 31 March 2023
TANGIBLE FIXED ASSETS
Fixtures,
flttings and
equipment
Total
Cost
At 31 March 2023
37,882
37,882
Dgpreclatlon
Al 1 Aprll 2022
Charge for thè ffnan¢lal year
30,202
1,536
30.202
1,536
At 31 March 2023
31.738
31,738
Net book value
Al 31 March 2023
6,144
6,144
At 31 March 2022
7.880
7,680
10.
DEBTORS
2023
2022
Trade debtors
Other debtor5
Prepayrnenls and accrued Income
496
7.178
1,146
6.948
1,037
8,820
7.985
11.
CREDITORS
Amounts falllng dua wlthln one year
2023
2022
Taxation and social security costs (Note 121
Accruals and deferred Incom8
679
1.800
2.4SO
2,479
2.4SO
12.
TAXATION AND SOCIAL SECURITY
2023
2022
Credltors:
PAYE I NI
679
13.
RESERVES
2023
2022
At 140ri12022
Deficit for the flnancial year
110,184
{3.07Q}
112.465
(2.281)
At d1 March 2U2J
107,114
lid.184
17

Drumellan Community Association
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
FUNDS
14.1 RECONCILIATION OF MOVEMEMf IN FUNDS
Unrestricted Restrictod
Funds
Funds
Total
Funds
At 1 Aprll 2021
Movement during the financial year
53,672
56,512
58,793
158,793)
112,465
12.2811
At 31 March 2022
Movement during th& financial year
110.184
13,0701
110,184
13,070)
At 31 March 2023
107,114
107,114
14.2 ANAL YSIS OF MOVEMENTS ON FUNDS
Balancg
1 Apr51
2022
In¢oma Ex￿ndIture
Transfers
bebHeon
funds
8alan¢•
31 March
2023
Restrictsd funds
Brighlstart
Pathways
Verve
SHSCT- Grant Aid
19,815
12.000
1,000
4,670
19.815
12,000
1.000
4,670
37.485
37,485
Unrestrlctsd funds
Unreslricled Generdl
Conllngency Reserve
Surestart
SHSCT4ervlce Lev81 Agreement
110,184
85,091
88,161
150,OCQ)
50,000
57,114
50.000
5.000
27,TTO
5.000
27,770
110,184
117,881
120,931
107,114
Total funds
110.184
155,348
158,416
107,114
The Contingency Re88rve ha5 been set up to allow for any unoxpecled
cessalicln or delay in fvnding. so the Chadty can continue day to day operatlons.
15.
CASH ANO CASH EQUIVALENTS
2023
2022
Cash and bank balance8
Cash equivalents
94,829
96.969
94.629
96.969
16.
PRIOR YEAR ADJUSTMENT
During the course of our audit we dlswvered that all restricted monies received
up to 3191 March 2023 had been spent at that date. whlch means that all monies
brought forward are unrestricted. A pftor year adjustrnent ha$ been pro¢es58d
to reflect this In these financlal statements.
18

Drumellan Community Association
NOTES TO THE FINANCIAL STATEMENTS
conllnued
for the financial year ended 37 March 2023
17.
POST4ALANCE SHEET EVENTS
There have been no significant evants affecting the Charity slnca the financial year*nd.
18.
TRUSTEE'S REMUNEFIATION
There have been no related paty tfan5actions in the year that requlre dlsdosuro.
19