ids.
Charity Registration No. 100086 (Northern Ireland)
chartered accountants
GLEN RURAL COMMUNITY GROUP IARMOYI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
CONTENTS
Page
Legal and administrative information
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Statement of cash flows
Notes to the financial statements
8-13

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Philip Christie
Anne Doulhart
Conor Devlin
Jacqueline Breen
Mary Devlin
Damien Gillan
Charity number
100086
Reglstered office
154 Glenshesk Road
Cromaghs
ARMOY
Co Antrim
BT53 8RL
Independent examiner
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1BG
Bankers
Danske Bank
6 High Street
BALLYMONEY
Co Antrim
BT53 6AD

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 OCTOBER 2024
The Trustees present their annual report and financial statements for the year ended 31 October 2024.
The accounts have been prepared in accordance with the accounting policies sel out in note 1 to the accounts and
comply with the charity's constitution, the Companies Act 2006 and "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 IFRS 102) (effective l January 20151
Objectives and activities
The charity's main objective is to manage and operate a rural community centre completely with volunteers for
public benefit.
There is no other community centre in this rural area and the local GounGiI provide no support. The Rural
Community Centre is close to the local church and a big benefit is providing after funeral meals and other church
events. Local Farmers and Sports clubs also use the Community Centre.
Providing social entertainment, (weekly bingo sessions and fortnightly whist drives) for the elderty.
Improving the lives of people in a disadvantaged rural community.
To promote the rural community, the voluntary sector and the inhabitants of the area for the public benefit.
Provide facilities in the interests of social welfare for recreation and other leisure time occupations and to relieve
poverty, sickness and the aged with the object of improving the conditions of life for the said inhabitants of
Glenshesk and district area of Co Antrim.
Public benefit
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievoments and performance
Significant activities and achievements against objectives
The main areas of Charitable activity are the provision of community services, (eg. Providing weekly social
entertainment and card games with refreshments)
Providing after funeral meals al the community centre.
Providing rental facilities to other groups in the area, fundraising and donations to help with the running costs of the
rural community centre.
Applying for small grants to various funding bodies.
As the location of the Rural Comrnunity Centre is in an Environmental Sensitive Area the Charity promote
environmental projects to complement the rural countryside landscape features. This year the charity re￿iVed a
grant to plant a hedge alongside a community walkway attached to the Rural Community Centre.
Financial review
The principle funding source for the charity is the rental income, and income from small grant donations. In the 2024
financial year there was a total grant ancl donations income of £10,894 (2023= £6,741 }.
ReseNes policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained at a level equivalent to between three and six month's expenditure. The Trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able to Continue the charity's
current activities while consideration is given to ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
Major risks
The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in
place to mitigate exposure to the major risks.

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartéred accountants
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Structure, governance and management
The organisation is a Northern Ireland registered Gharity NIC 100086 registered 1811112014 having previously been
registered as a charity with the HMRC. The Rural Community Group operate under an approved Charitable
Constitution which satisfies the areas of public benefit - relief of poverty, sickness and aged and promoting the
benefit of the inhabitants of Glenshesk and district area of Co Antrim.
The management committee is elected at the Annual General meeting each year as per the conditions of the
constitution a financial report is prepared each year running from the 1 November lo the 31 October.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were..
Philip Christie
Anne Doulhart
Conor Devlin
Jacqueline Breen
Mary Devlin
Damien Gillan
Recruitment and appointment of tmstees
The Trustees, report was approved by the Board of Trustees.
Philip Christie
Trustee
5 December 2024

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLEN RURAL COMMUNITY GROUP (ARMOY)
I report on the financial statements of the charity for the year ended 31 October 2024, which are set out on pages
5t013.
Respectlve responsibilities of Trustees and examlner
The Trustees, who are also the directors of Glen Rural Community Group (Armoyl for the purposes of company
law, are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for
this year under section 65 of the Charities Act (Northern Ireland) 2008 and that an independent examination is
needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent
examination, il is my responsibility to..
examine the accounts under section 65 of the 2008 Act.,
(li) to follow the procedures laid down in the general Directions given by the Charity Commission for Northern
Ireland under section 69{91(b} of the Charities Act; and
lui) to state whether particular matters have come to my attention.
Basls of 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.
My 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 mallers have come to my attention giving me cause ta 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 infomiation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
Alison Wallace FCA
IDS Chartered Accountants LLP
23125 Queen Street
COLERAINE
Co Londonderry
BT52 1 BG
Dated. 5 December 2024

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Un restricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Other trading activities
Investments
2,480
2,396
80
5,938
8,418
2,396
80
3,342
1,878
24
1,497
4,839
1,878
24
Total income
4,956
5,938
10,894
5,244
1,497
6,741
Expenditure on:
Charitable activities
4,652
5,938
10,590
5,451
1,497
6,948
Total expenditure
4,652
5,938
10,590
5,451
1,497
6,948
Net incomel(expendlturel and
movement in funds
304
304
{207)
(207)
Reconciliation of funds:
Fund balances at 1 November
2023
128,467
542
129,009
128,674
542
129,216
Fund balances at 31 October
2024
128,771
542
129,313
128,467
542
129,009
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
BALANCE SHEET
ASAT31 OCTOBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
10
123,340
123,340
Current assets
Cash at bank and in hand
5,973
5,669
Net Current assets
5,973
5,669
Total assets less current liabilities
129,313
129,009
The funds of the charity
Restricted income funds
Unrestricted funds
11
12
542
128,771
542
128,467
129,313
129,009
The company is entitled lo the exemption from the audit requirement Gontained in section 477 of the Companies Act
2006, for the year ended 31 October 2024.
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 Ihe 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 5 December 2024
Philip Christie
Trustee
Anne Douthart
Trustee
Company registration number 100086 (Northern Ireland)

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountonts
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated froml{absorbed by)
operations
224
(230)
Investing activities
Interest received
80
24
Net cash generated from investing
activities
80
24
Net cash used in financing activities
Net increaselldecrease) in cash and cash
equlvalents
304
(206)
Cash and cash equivalents at beginning of year
5,669
5,875
Cash and cash equivalents at end of year
5,973
5,669
Relating to"
Danske Bank account
Progressive Building Society account
2,582
3,391
2,358
3,311
5,973
5,669

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting poll¢les
Charity informatlon
Glen Rural Community Group (Armoy) is a charity based in Northern Ireland.11 is registered with the Charities
Commission under registration no. 100086 and has a registered office address of 154 Glenshesk Road,
Armoy, Co. Antrim, BT53 8RL.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Igoverning documenti, the
Companies Act 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102) and the Charities SORP "Accounting and Reporting by Charities,, Statement ol
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicabl& in the UK and Republic of Ireland (FRS 102)" {effective 1 January 20191.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 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.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be usecl. The
purposes and uses of the reslricled funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
1.5 Expendlture
Liabilities are recognised as expenditLJre as soon as there is a legal or constructive obligation committing the
charity lo that expenditure, it is probable that settlement will be required and the amount of the obligation can
be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance
costs are allocated or apportioned to the applicable expenditure headings.
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting policies
(Contlnued)
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Fixtures and fittings
o/
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable arnount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balance5, are initially measured at
transaction pri￿ including transaction cost8 and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Derecognition of financial liabilities
Financial liabilitios are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
Critical a¢¢ountlng estlmates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects cnly that
period, or in the period of the revision and future pertods where the revision affects both current and future
periods.
During the current financial year there were no material judgements or sources of estimation uncertainty
requiring specific disclosure in the financial statements.

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Donations and grants
Unrestrlcted Restricted
funds
funds
Total
Unrestricted Restricted
funds
funds
Total
2024
2024
2024
2023
2023
2023
Donations and gifts
2,480
5,938
8,418
3,342
1,497
4,839
Donations and gifts
Ulster Garden Village
DAERA- Rural Micro
Capital
Enkalon
Donations
4,000
4,000
1,938
1,938
500
1,980
1,497
1,497
500
2,842
500
1,980
500
2,842
2,480
5,938
8,418
3,342
1,497
4,839
Income from other trading activities
Unrestricted Unrestrlcted
funds
funds
2024
2023
Fundraising events (Whist Drives)
2,396
1,878
Investments
Unrestricted Unrestrlcted
funds
funds
2024
2023
Interest re￿[Vable
80
24
10-

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Expenditure on charitable activities
2024
2023
Direct costs
Rent
Telephone
Light, Heat & Water
Small fixtures and equipment
300
651
724
3,615
903
1,374
7,343
9,620
5,290
Share of support and governance Costs (see note 71
Support
Governance
430
540
1,148
510
10,590
6,948
Analysis by fund
Unrestricted funds
Restricted fund5
4,652
5,938
5,451
1,497
10,590
6,948
Support costs
Support Governance
costs
costs
2024
Support Governance
costs
costs
2023
Insurance
Bank Interest and Fees
Accountancy
179
251
179
251
540
900
248
90Q
248
510
540
510
430
540
970
1,148
510
1,858
Analysed between
Charitable activities
430
540
970
1,148
510
1,658
Trustees
None of the Trustees lor any persons connected with them} re￿iVed any remuneration or benefits from the
charity during the year.
Taxation
The charity is exempl from taxation on its activities because all its income is app5ied for charitable purposes.
11

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
10 Tangible fixed assets
Freehold land Fixtures and
and buildings
fittlngs
Total
Cost
At 1 November 2023
110,847
12,493
123,340
At 31 October 2024
110,847
12,493
123.340
Carrylng amount
At 31 October 2024
110,847
12,493
123,340
At 31 October 2023
110,847
12,493
123,340
11 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants hold on trust
subject to specific conditions by donors as to how they may be used.
At1
November
2023
Incomlng Resources At 31 October
resources
expended
2024
Restricted
542
5,938
(5,938)
542
Prevlous year:
At1
November
2022
Incoming
resources
Resources At 31 October
expended
2023
Restricted
542
1,497
(1 ,497)
542
12 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At1
November
2023
Incoming
resource5
Resources At 31 October
expended
2024
General funds
128,467
4,956
(4,652)
128,771
12-

GLEN RURAL COMMUNITY GROUP (ARMOY)
ids.
chartered accountants
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
12 Unrestricted funds
(Continued)
Prevlous year:
At1
November
2022
Incomlng
resources
Resources At 31 October
expended
2023
General funds
128,674
5,244
(5,451)
128,467
13 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 October 2024:
Tangible assets
Current assetsl(liabilities)
123,340
5,431
123,340
5,973
542
128,771
542
129,313
Unrestricted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 October 2023:
Tangible assets
Current assetsllliabilities}
123,340
5,127
123,340
5,889
542
128,467
542
129,009
14 Related party transactions
There were no disclosable related party transactions during the year12023 - none).
13-