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 Ir￿atIon 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 be￿en 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 and1￿acleS
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 I￿land)

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 SE￿IelY 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 Tr￿teeS
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 be￿een
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$trlcted funds
The reslri¢led funds of the charity cornprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At1
November
2024
Incomlng Resources At 31 October
resources
expended
2025
Reslncled
542
1i,gy71
542
Prevlous year..
At1
November
2023
Incomlng
resoU￿e$
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-