## Belfast Butterfly Club
## Accounts
for the year ended 31 March 2025
## Belfast Butterfly Club
## Information
## Accountants
## Charity Number
McGroarty McCafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Terrace Derry BT48 6JX
NIC100045
7
## Belfast Butterfly Club
## Contents
Page Independent Examiners Report 1 Income & Expenditure account 2 Balance sheet 3 Notes to the accounts 4-5
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## Belfast Butterfly Club
## Independent Examiner's report to the charity committee members of Belfast Butterfly Club
We report on the accounts of the charity for the year ended 31 March 2025, which are set out on pages 2 - 5.
## Respective responsibilities of charity committee members and examiner
As the charity's members you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008.
It is our responsibility to:
- examine the accounts under Section 65 of the Charities Act;
- follow the procedures laid down in the general Directions given by the Commission under Section 65(9) (b)
- of the Charities Act;
- state whether particular matters have come to my attention.
## Basis of Independent examiner's report
We have examined your charity accounts as required under Section 65 of the Charities Act and our 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.
Our 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 considerations of any unusual items or disclosures in the accounts, and seeking explanation from you as charity members concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us cause to believe:
1. That accounting records were not kept in accordance with Section 63 of the Charities Act.
2. That the accounts do not accord with those accounting records.
3. That the accounts do not comply with the accounting requirements of the Charities Act.
4. That there is further information needed for a proper understanding of the accounts to be reached.
## Independent Examiner's Statement
We have completed our examination and have no concerns in respect of the matters 1 - 4 listed above and, in connection with the following Directions of the Charity Commission Northern Ireland; we have found no matters that require drawing to your attention.
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McGroarty McCafferty & Company Ltd
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Accountants and Tax Consultants 2 Carlisle Terrace Derry N treland BT48 6JX
## Date: 30th April 2025
Page 1
## Belfast Butterfly Club
Statement of Financial Activities for the year ended 31 March 2025
|||Unrestricted|Restricted||.||
|---|---|---|---|---|---|---|
|||Funds|Funds|2025||2024|
|Income and Expenditure||£|£|Ea||£|
|Incoming Resources|||||||
|Sundry Income||318|-|318||630|
|Total Incoming Resources|5|318|-|318||630|
|Resources Expended||||||,|
|Management& Administration|5.1|525|-|525||456|
|Net Incoming /(Outgoing) Resources||(207)|-|(207)||174|
|Balances brought forward 1 April2024||894|-|894||720|
|Balancescarriedforward31March2025||687|-|687||894|
Page 2
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## Belfast Butterfly Club
## Balance Sheet
as at 31 March 2025
||||2025|||||2024|||
|---|---|---|---|---|---|---|---|---|---|---|
||£|||£||£|||£||
|Current Assets|||||||||||
|Cash at bank and in hand||687|||||894||||
|Net Current Assets|||||687|||||894|
|Total Assets Less Current|||||||||||
|Liabilities|||||687|||||894|
|Funds|||||||||||
|Restricted|||||-|||||-|
|Unrestricted|||||687|||||894|
||||||687|||||894|
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
(GenommitteemcMembK **e** ran ] .
Date: lh.) /e
ay) [IN Committee Member
Date: lt. /s J2s
Page 3
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## Notes to the Accounts
## for the year ended 31 March 2025
1. Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
- 1.1. Accounting convention
The accounts are prepared under the historical cost convention modified when necessary, and in compliance with the Charities SORP (FRS 102).
2. Income
## (i) Grants
Grants represents all amounts received and receivable during the year.
'
Capital grants are released to the Statement of Financial Activities in the year in which they are received in line with the Charities SORP (FRS 102).
Revenue grants are credited to the Statement of Financial Activities in the year they are received.
## (ii) Donations & administration income.
This comprises amounts received during the year.
3. Expenditure
## (i) Direct Charitable Expenditure
This represents all expenditure directly attributable to charitable causes.
## (ii) Management & Administration
This includes all other expenditure not directly allocated above and a portion of the overhead costs attributable to management and administration.
## 4. Taxation
Belfast Butterfly Club is exempt from tax as it has charitable status.
Page 4
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## Notes to the Accounts for the year ended 31 March 2025
## 5 Incoming Resources
|Restricted Funds|2025|2024|2024|
|---|---|---|---|
||£|_|£|
|Unrestricted Funds||||
||2025|2024||
||£||£|
|Other income Unrestricted|318||630|
||318||630,|
|TotalIncome|318||630|
## 5.1 Resources Expended
|Resources Expended|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||Funds|Funds|2025|2024|
|Management&Administration|£|£|£|£|
|Premises|148|-|148|147|
|Postage, printing& stationary|4|-|4|-|
|Miscellaneous expenses|68|-|68|-|
|Accountancy|252|-|252|252|
|BankCharges|53|-|53|57|
||525|-|525|456|
Page 5