Charlty Reglstratlon No. 100086 INorthern Ireland) ids. chartered accountants GLEN RURAL COMMUNITY GROUP IARMOYI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 IDS Chartered Ac¢ountsnts LLP 23125 Queen Street COLERAINE Co Londonderry BT52 18G
GLEN RURAL COMMUNITY GROUP (ARMOY ids. ehartered accovntant5 CONTENTS Page Legal and administrative information Trustees, report Independent examinerfs report Slal&menl of financial activities Balance sheet 8lcltE*lilglit of baili now Notes lo the financial slalemenls 8-13
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. ¢hartered accountants LEGAL AND ADMINISTRATIVE INFORMATION Trustees Philip Christie Anna Doulhart Conor Devlin Jacqueline Breen Mary Devlin Damien Gillan Charlty number 100086 Registered office 154 Glenshèsk Road Cromaghs ARMOY Co Anlrim BT53 8RL Independent examiner IDS CharteredAccounlanls LLP 23125 Queen Slreel COLERAINE Co Londonderry BT52 1BG Bankers Danske Bank 12 High Street BALLYMONEY Co Anlrim BT53 6AG
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. chartered accovntonts TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI FOR THE YEAR ENDED 31 OCTOBER 2025 The Trustees present their annual report and tinancial Statements tor tF)e year ended 31 oaober 202ts. Thè aceounls have been prepared in accordance with the accounting policie8 sel out in note 1 to th8 accounts and comply with the charity's constitution, the Companies Act 2006 and 'A¢¢ounling and Reporting by Charities.. Slal&menl of Recommended Practi¢e applicable lo charibes preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151" Objectives and activltles The eharity's main objective is to advance community development and promote social welfare for the public benefit by providing, organising and supporting community-b8sed activities, events and serviees for people living in the local rural area. Actlvltles The charity delivers its activities through volunteers and by hiring suitsble community facilities when required. A¢tivities include organising social, recre8tion81 and community avenls. provlding fa¢ilities ft)r community gatherings, 5UPPOrting bereaved families through the provision of after-funeral refreshments, and promoting social inelusion, cornmunily participation and wellbeing among Ioc81 residents. Public beneflt The Trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake. Achlevements and performance The charity is operated entirely by volunteers and delivers cornmunity a¢livilies by hiring Suitab local facilities as required. During the year the charity organised social and recreational events including bingo. card games and entertainment activities. and provided hlrèd facilllies and supporl for community gatherings, including after-funeral refreshments. These activities helped rèduce social isolation, encouraged community partieipalion and promoted the w811 being of Itxal residents. The charity continue lo fulfil ils objectives by organising volunleer-lÈd community activities and by hiring suitable local facilities as required lo provide opportunitie5 for recreation, social inleraclion. community support and educational activities for residents of GlensheskJArmoy and the surrounding area and serving ihe local rural community. As thè IratIon of thA. f.harity in an Fnvirnnm8nlAI 8enqitive ArAA thp e.harity promote environmental projects lo cornplemenl the rural countryside landscape features. In the past the charlty received a grant lo plant a hedge alongsid8 a community walkway. Financial review The principle funding source for the charity is donations, income from social and recreational events and Small grant income. In the 2025 finan¢ial year there was total income of £6,52912024.. £10,894). Reserves pollcy 11 is the policy of the charty that unrestricted funds which have not been designated for 8 specific use should be maintained al a level equivalent lo been three and six rnonlh's expenditure. The Trustees consider that resetves al this level will ensure that. in the event of a significant drop in funding, they will be able lo continue the charity's current aetivilies while consideration is given lo 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 ao in pls¢o to mitigatè aXPO8uro to tho major risks.
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. ¢hurtered accountants TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2025 Structurei governance and management The organisalitsn Is a Northern Ireland registered charity NIC 100086 registered 18 November 2014, having previously been registered as a charity with the HMRC. The Rural Community Group operate under an 8pproved Charitable Consts"tulion which satisfies the areas of public benefit relief of povety, sickness and aged and promoting the benefit of the inhabitallls of Glenshesk and district area of Co Anlrim. The management comrnitlee is elected al the Annual General meeling each year as per the conditioris ol the constitution a financial report is prepared each year funnlng from the 1 November lo the 31 October. The Tru81ees, who ar8 also thè dir8etors for tha purposé of company law, and who served ¢Juring the year and up lo the dale of signature of the financial slalemonls were.. Philip Christie Anna Douthart Conor Devlin Jacqueline Breen Mary Devlin Damian Gillan The Trustees, report was approved by the Board ol Trustees. [) Lk< iJk4i Philip Christie Triistee 1 Decernber 2025
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. chartered accountont INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLEN RURAL COMMUNITY GROUP (ARMOY) I report on the financial slalemenls of the charity for the year ended 31 October 2025, which are sel out on pages 51013. Respective responsibilities of Trustees and examiner The Trustees, who are also the directors of Glen Rural Community Group (Armoyl lor the purposes of company law, are responsible for the preparation of the accourils. The Trustees consider that an audit is not requirad for this year under section 65 of the Charities Act INorthem Ireland) 2008 and that an independent exarninalion is needed. Having satisfied myself that the charity is not subject lo audit under company law and is eligible for independent exarninalion, il is my responsibility lo.. examine the accounts under section 65 of the 2008 Act., lill to follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 6919llbl of the Charities A¢t', and liiil lo slate whether particular matters have come lo my attention. Basis of independent examinerfs report I have examined your charity accounts as required under secb'on 65 of the Charities Ad and my examination was carried out in accordance with the general Directions given by the Charity Commission for Northem Ireland under section 6519llbl ol thè Charitias Act. My examination included a review of the accounting records kept by the charity and a comparison of the sccount5 prÈsentéd with those records. 11 also included consideration of any unusLJal items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. hAy role is to statè whether any material matters have come to my attention giving me cause lo believé.. 1. That accounting recoids 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 futher information nèeded for a proper understanding of the accounts lo be roached. Independent examlner's statement I have completed my examination and have no concerns in respect of the mallers11) 10141 listed above and, in connection with following the Directions ol the Charity Commission foT Northern Irèland, I have found no matters that require drawing to your attention. Alison Vlkllace FCA IDS Chartered Accounlanls LLP 23125 Queen Street COLERAINE Co Londonderry BT52 18G Dated." 1 Decembef 2025
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. chartered accountant- STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2025 Unrestrlcted Restrlcted funds funds 202S 2025 Total Unrestricted Restricted funds fund5 2024 2024 Total 2025 2024 Notes Income from: Donations and1acleS Other trading activities Investments 2,100 2,347 85 1,997 4,097 2,347 85 2,480 2,396 80 5,938 8,418 2,396 80 Total income 4,532 1,997 6,529 4,956 5.938 10,894 Expenditure on- Charitable activities 5,452 1.997 7,449 4,652 5,938 10,590 Total expenditure 5,452 1,997 7,449 4,652 5,938 10,590 Net incomellexpenditurel and movement In funds 19201 19201 304 304 Reconciliation of funds- Fund balances al 1 November 2024 128,771 542 129.313 129,467 542 1?9,009 Fund balance$ at 31 October 2025 128,393 128,771 129,313 The stslemenl 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. churtered accountants BALANCE SHEET ASAT 31 OCTOBER 2025 2025 2024 Notes Flxed assèts Tangible assets 10 123,340 123.340 urrent a55ets Cash al bank and in hand 5,053 5,973 Net current assets 5,053 5,973 Total assets less current liabllities 128,393 129,313 The funds of the charity Reslricled income funds Unreslricled funds 11 12 S42 127,851 542 128,771 128,393 129.313 The company is enlilled lo the exemption from the audit requirement contsined in section 477 of the Companies Act 2006. for the year ended 31 October 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting recorus ana the preparation ol financial statements. The members have not required tho company lo obtain an audit of ils financial slalemenls for the year In question in accordance with section 476. These financial statpm<%nls havè been prèparad in geeordancé with the provisions applic>ble to companies subject lo the small companies regime. The finanrAal atatern¢nts were •pprov¢d by th¢ Tru8t¥¢a on l DeGember 2025 Philip Christie Trustee Anna Doulhart Trustee Company registration number 100086 (Northern Iland)
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. chart•r•d accountants STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025 2025 2024 Notes Cash f]ows from operatlng activities Cash (absorbed byllgenerale(S from operations 11,0051 224 Investlng actlvltles Interest received 85 80 Net cash gengrated from investing activities 65 80 Net cash u$ed in finanelng actlvitias Net Idecreasellincrease in cash and cash equlvalents 19201 304 Cash and cash equivalents 81 beginning of year 5,973 5.669 Cash and cash equivalents at end of year 5,053 5.973 Relatlng to.. Danske Bank account Piogie&sive Buildiiiy SEIelY aLLUUlIt 1,577 3,47e 2,582 3.391 5,053 5.973
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. churtered occountants NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting policles Charity informatlon Glen Rural Cornmunily Group (Armoyl is a charity based in Northern Ireland. 11 is registered with the Charities Commission under registration no. 100088 and has a registered office address 01154 Glenshesk Road, Armoy, Co. Antfim, BT53 8RL. 1.1 Basis of preparation The flnanclal statements have been prepared in accordance wblh the charlty's Igovernlng documenll, the companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. I'FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Slalemenl ol Recommended PraGtiGe applicable lo Ghaiilies preparing their account5 in acGordanGe wf(h the F1nan¢ial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. The financial statements are preparèd in sterling, which is the functional currenw of the charity. Monetary amounts in these financial slalement5 are rounded lo the nearest £. The flnancial statements have been pr&pared under the hislorieal cost conventlon. The principal accounllng policies adopted are sel out below. 1.2 Golng concern Al the lime of approving the financial slalemenls, the Trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thu5 the TrteeS continue lo adopt the going concem basis of accounting in preparing the financial slalemenls. 1.3 Gharitable funds Unreslricled funds are avai18ble for use al the discretion of the Trustees in furtherance of their charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as to how they may be used. The pury)oses and uses of the restricted funds are sel out in the notes to the financial slalements. 1.4 Income InGome is recognised tten the Gharity is legally entitled to it after any performanGe Gonditions have been met. the amounts can be measured reliably, and il Is probable that income will be received. 1.5 Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, il is probable that selllemenl will be required and the amount of the obligation can be measured reliably. All expenditure is accounted ftsr on an aecruals basis. All expenses including support costs and governance costs are allocated or apportioned lo the applicable expenditure headings. Irrecoverable VAT is charged against the expenditure heading for which il was incurred. 1.6 Tangible fixed assets Tangible fixed assets are initl8lly mèasured al cost and subsequenuy measured at cost or valualion, net of depreciation and any impairment losses.
GLEN RURAL COMMUNITY GROUP {ARMOY) ids. chartered accovntont NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting policies (Continuodl Depreci81ion is recognised so 8S to writè off the ¢o$l or valuation of assets less their residual valuas over their useful lives on the following bases.. Fieehold land and buildings Fixtures and fillings 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 flxed assets Al each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine whether ther8 is any indication that thos6 assats hav& guffered an impairment 1088. If any such indication exists, the recoverable amount of the asset is esbmaled in order lo determine the exlenl of the impairment loss lif any). 1.8 Cash and cash equlval8nts Cash and cash equivalents include cash in hand, deposits held al call wrth banks, other short-lerrn liquid investrnents with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Basic financlal assets Basic financial assets, which include debtors and cash and bank balances, are initially measured 81 transaction price includina transaction Costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement conslilules a financing Iransa¢lion. where the transaction is rneasured al the present value of thè future receipts discounted al a market rate of interest. Financial assets classified as receivable within one year are not amortised. Derecognition of financial liabilities Financial liabilits'es are derecognised when the chority's contractual obligation- expire or arc di%harged or cancelled. Grltlcal accountlng c5tltnate3 and Judgements In the application of the charity's accounting policies, thè Trustees are required lo make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent frotll other sources. The oslirnales and associated assumptions are based on historical experience and other factors that are Considered lo be relevant. Actual results may differ from these eslirnales. The eslimales and underlying assurnptions are reviewed on an ongoing basis. Revisions to accounting eslimales are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affe¢ts both current and future periods. During the current financi81 year there were no material judgement5 or sources of estimation uneertainly requiring specific disclosure in the financial stslemenls.
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. ¢hurtered accountant- NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 OCTOBER 2025 Donatlons and grants Unrestricted Restricted funds funds Total Unrestricted Reslrictgd funds funds Total 2025 2025 2025 2024 2024 2024 Donations and gifts 2,100 1,997 4,097 2,480 5,938 8,418 Donations and glfts Ulster Garden Village DAERA- Rural Micro Capital Enkalon Donations 4,000 4,000 1,997 1,997 1,938 1.938 500 1,980 500 1,980 2.100 2,100 2,100 1,997 4.097 2.480 5.938 8.418 Income from other tradlng activities Unrestrlcted Unrestricted funds funds 2025 2024 Fundraising events Ivvhisl Drives) 2.347 2.396 Investments Unrestricted Unrestricted funds funds 2025 2024 Interest tsceivable 85 80 10-
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. chart•rod accountants NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Expenditure on charitable activities 2026 2024 Dlrect costs Telephone Light, Heal & Water Small fixtures and equipment Servicinglmainlenance 838 1,260 3,120 1,200 903 1,374 6,907 436 6,418 9,620 Share of Support and governance costs Isee note 71 Support Govemance 431 600 430 540 7,449 10,590 Analysls by fund Unreslricled funds Restricted funds 5.452 1.997 4.652 5.938 7,449 10,590 Support costs Support Gov•rnane• costs costs 2025 Support Gov•rnanco costs costs 2024 Insurance Bank Interest and Fees Accountancy 179 252 179 252 600 179 251 179 251 540 600 540 431 600 1,03t 430 540 970 Analysed beeen Charitable aclivilies 431 800 1,031 430 540 970 Trustees None of the Trustees lor any pèrsons connected with them) received any remuneration or benefits frcrn the charity during the year. Taxation The charity is exempl from taxation on ils acliwlies because all ils income is applied for charitable purposes.
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. Chartered accountant- NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 10 Tanglble flxed assets Freehold land Flxtures and and buildlngs rittings Totsl Cost Al 1 November 2024 110,847 12,493 123,340 Al 31 October 2025 110,847 12,493 123,340 Carrylng amount Al 31 October 2025 110,847 12.493 123,340 At 31 October 2024 110,847 12.493 123,340 11 Re$trlcted funds The reslri¢led funds of the charity cornprise the unexpended balances of donations and grants held on trust subject lo specific conditions by donors as to how they may be used. At1 November 2024 Incomlng Resources At 31 October resources expended 2025 Reslncled 542 1i,gy71 542 Prevlous year.. At1 November 2023 Incomlng resoUe$ Resources At 31 October expend8d 2024 Reslricled 542 5.938 15,9381 542 12 Unrestrlcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific condiligns by donors and grantors 8$ lo how they rnay be used. These include designated fund5 which have been sel aside out ol unrestricted funds by the Iruslees for specific purposes. At1 November 2024 Incomlng resources Resources At 31 October expended 2025 General funds 128,771 4.532 15,4521 127,851 12
GLEN RURAL COMMUNITY GROUP (ARMOY) ids. ¢hartered accountant NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 OCTOBER 2025 12 Unrestricted funds Icontlnuedl Prevlous year= At1 November 2023 Incomlng resources Resourcès At 31 Octobor expended 2024 General fvnds 128,467 4,956 14,e521 128,771 13 Analysis of nel assets between funds Unrestricted fund5 2025 Restricled funds 2025 Total 2025 At 31 October 2025: Tanoible assets Current assetsllliabililiesl 123,340 4,511 123,340 5.053 542 127,851 542 128,393 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 October 2024,. Tangible assets Current assetsllliabilitiesl 123,340 5.431 123,340 5,973 542 128.771 542 129,313 14 Related party transactions There were no disclosable related party transactions during the year12024 nonel. 13-