North Down & Ards U3A
Annual Report and Financial Statements
For the year ended 31st March 2024
Charities No. 100089

North Down & Ards U3A
Contents
eNo.
Reference and Administrative Details
Trustees, Report
Statement of Trustees, Responsibilities
io
Independent Examiner's Report
li
Statement of Financial Activities
12
Statement of Financial Position
13
Notes to the Financial Statements
14-18

North Down & Ards U3A
Reference and Administrative Details
Chairperson
Valerie Dickson
Trustees
Mary Cromey
Pat Browne
Marian Baxter
Coralie Hanna
Linda Morton
Jacqui McNarry
Michael Richardson
Kate Lockhart
Charity Registration Number
100089
Principal Office
Resource Centre
North Down Community Network
5 Castle Park
Bangor
BT20 4TF
Independent Examiner
RRAS Nl Limited
25 Ardvanagh Avenue
Conlig
Newtownards
BT23 7XE

North Down & Ards U3A
Trustees, Report
The trustees present the annual report together with the financial statemtns of the charityfor the
year ended 31st March 2024.
Trustees and officers
The trustees and offices serving during the year and since the year end were as follows:
Trustees
Carson Wilson {died 16 October 2023)
David Murray (resigned 26 July 20231
Pat Browne
Valerie Dickson
Marian Baxter
Kate Lockhart
Adam Harbinson (resigned l April 20231
Wendy Swanston (appointed 8 September 2023, resigned 8 December 2023}
Michael Richardson (appointed 22 June 20231
Jacqui McNarry (appointed 22 June 2023)
Mary Cromey {appointed 22 June 20231
Coralie Hanna lappointed 22 June 20231
Linda Morton {appointed 22 June 2023}
Chairperson
Valerie Dickson

North Down & Arda u3a
Trusteeg Report
CARSON WILSON.
It was with great Sadness that we learned about our highly respected and much-loved former Chair's
passing on 16 October last year. Carson was full of energy and enthusiasm for our u3a and many
members will have missed getting his regular issue of jokes and also those who joined him in the
Cryptic Crosswords online.
CONSTITUTION.
Due to the impact of Covid on the management of the u3a organisation, the Annual General Meeting
(AGM} had been held during the month of June overthe last few years. However, with the removal
of Covid restrictions, it was decided that the next AGM i.e.2024, should revert to April. which is in
line with the requirements of our Constitution.
Some time ago. a number of changes were proposed to the Constitution dated 30 April 2015, In
particular, to provide the Committee with more flexibility in meeting the quorum requirement of
IO% of the membership, which was difficult to meet, due to fewer members attending the AGM.
Subsequently, a detailed comparison of the proposed changes to the Constitution of 2015 was
undertaken and initially it was agreed that the word "Executive" should be dropped from the
reference to the Committee. Some minor changes to the phraseology throughout the Constitution
were made, with the major amendment made to set a lower quorum for the AGM of IO% of the
membership or 50 people- a much more achievable requirement.
Two Special General Meetings were held on 25 January and 29 February 2024 and the Constitution
dated 29 February 2024 was subsequently formally adopted.
srRUCTURE GOVERNANCE AND MANAGEMENT.
The governing document of this Charity is its Constitution as adopted at the Special General Meeting
of 29 February 2024. The Trustees are members of the Committee, elected by the membership at
the Annual General Meetings (or occasionally co-opted). The management Committee who served
during the year and up to the date of this report, are set out on page l.
The Charity is affiliated to the Third Age Trust (Charity No: 288007) and 15 the co-ordinating body for
all u3a groups within the UK.
The management Committee has assessed the major risks to which the Charity is exposed, and is
satisfied that systems are in place to mitigate exposure to major risks.

OBJECTIVES AND AcfiviTIES ACHIEVEMENTS AND PERFORMANCE.
North Down & Ards u3a is devoted to its commitment as set out in Clause 2.1{i) of its Constitution
dated 29 February 2024 i.e. The advancement of education of the public and in particular the
education of older people and those who are not in full time employment".
FINANCES.
The finances of the ND&Au3a are in the control of ourTreasurer and Groups Treasurer both of whom
do an excellent job each year, in ensuring that all of our income and expenditure, and all related
financial accounts and records are maintained in accordance with agreed procedures.
In September 2023, which is halfway into the financial year, the Treasurer reported that our surplus
at the end of the financial year stands at £29,069, which includes £5,846 transferred from the
reserves account into the current account on 26 March 2024.
MEMBERSHIP.
Our membership continues to grow and this past year we attracted 126 new members. It is good to
see so many new members keen to join the NDAu3a which has so many things to offer by putting
people together in a relaxed and friendly atmosphere, to talk, share their experience5 and explore
new horizons.
Throughout the year, much appreciated work and progress was made by our Membership Matters
team, with a review being carried out of some of the procedures and this resulted in some changes
being made to the membership application process, pro-forma letters. and application form. In
addition, a new Member5hlp Policy was introduced and this can be seen on our website.
AcfiviTY GROUPS.
Over the last 12 months our active interest groups continued to increase gradually, and we still have
over 100 different groups with 9 new groups having being created and being run since our last AGM.
In some cases, these are being run by relatively new members. Groups started include:
Boiled Eggs- Pop-up Comedy, Chair Yoga, German Conver5ation5, Gig Buddies, Gym Buddie5,
Psychology I, Psychology 2, Smart People and Spanish Beginners. In the case of Psychology and
Spanish Beginners, more leaders are required to facilitate the demand.
Available places in existing groups were snapped up almost immediately when advertised by email.
Sadly, some groups only lasted a short while and some of our Seader5 relocated to be close to family.
Boiled Eggs and Gardening 4 have now ￿aSed. Our thanks to all the leaders and convenors, past and
present, who continue to give their time and expertise devoted to running all of our attivities.
A great deal of work was carried out by several of our Group Leaders and Convenors, on drafting a
very comprehensive, and much needed, update of our Leader's and Convenor's Handbook, which
was ultimately agreed by the Committee and can now be viewed on our website. Our grateful thanks
must go to all of those who participated in the production of this new guide.
A simple Beacon Users Guide, Quick Start-up Guide for New Convenors, and Paying Rent for Room
Hire Guide, were also produced and are available on the website in the "Running a Group" section.

BEACON ADMIN15fRATION.
Kate Lockhart our Beacon Systems Administrator ha5 worked tirelessly training our new leaders and
convenors, and Committee members, in using Beacon, our membership database. This year some
new features were introduced. If any members need help with Beacon, which most users find makes
life a lot easier for keeping track of members and money. they can contact Kate. {DetaiS5 on the
website and in the Directory)
EZINE.
We continue to keep in touch with our members through the issue of our Ezine and the regular issue
of monthly news update. Following a discussion between the Ezine team and the Committee, to
consider the focus and direction of the Ezine, it was agreed that due to the effort and skills needed to
produce it, and given the other commitments of the Ezine team, in future it would now issue only 4
times a year i.e. February, April, August and November.
ACCOMMODATION.
During 2023 a great deal of research and evaluation had been carried out by our Accommodation
team regarding a plan to move into permanent accommodation. However, due to the loss of EU
funding and the increasing number of bids to the National Lottery, our bid for Lottery Funding had
been unsuccessful.
It was later agreed by the Committee, that the premises currently used by u5 at the North Down
Community Resource Centre, was adequate for our current needs and that members should be
reminded that they should make much more use of it, if at all feasibSe.
Apart from the availability of a room at the Resource Centre, the accommodation situation, overall.
remained extremely tight and this, added to the fact that rooms used for some time by the
Committee and other groups at the Foodbank would no longer be available to us. it was found
necessary to find new venues.
Our thanks must go to our Rooms Co-ordinator, who had been successful in relocating both the
Committee and several other groups displaced due to the unavailability of the Foodbank.
NEW MEMBERS MEETINGS.
Following a disappointing attendance at the October New Members Meeting, the Membership team
proposed a new format to the Committee. As now stated on the application form, new members
would be invited to a New Members Meeting wtthin a few months of joining, where we will answer
any questions, they may have about the organisation and its activities as well as considering some of
their suggestions for taking the ND&Au3a forward.
MONTHLY MEETINGS.
Some minor changes to the organisation of the monthly meetings were implemented recently and
these changes appear to be working reasonably well so far. Our March meeting attracted over 100
members and a programme of speakers for the year ahead has been put together. Our Refreshments

Team and Group members continue to provide a warm welcome with tea and coffee each month.
Any idea5 for potential new speakers are always welcome.
POLICIES AND GUIDANCE.
Two new policy papers were approved by the Committee during the year viz: Dats Protection Policy
and Membership Policy.
As Covid is still around, Peter Gay took the lead in putting together some Covid guidance.
Following a number of queries from members, guidance on running group events and social events
has been compiled and approved by the Committee.
Guidance has also been developed for Social and Group event5.
All of these documents can be found on the website.
Work will begin soon on a review of all of our remaining policies and consideration will be given to
the need to introduce some new ones. if appropriate.
EVENTS.
A number of Social and Group events were held during the year.
A 60's night, complete with DJ, music and outFits from that decade was organised by the
Tennis Group in the Imperial Bar, Bangor on 19 April 2023.
Two of our ever-popular quizzes were held in Bangor Golf Club during the year on 23
November 2023 and 14 March 2024.
On I" May, 120 of our members travelled to Downpatrick to ride on a steam train to Inch
Abbey. Refreshments were served from the buffet car and the group were entertained for
nearly an hour by 16 of the Bangor Ukes.
Janet Holland hosted the first Vintage Film Fesiival from 15-17 August 2023 in Studio IA,
Hamilton Road, Bangor. The films shown across the 3 nights were The Thomas Crown Affair,
Alice's Adventures in Wonderland (the ballet) and The Maltese Falcon.
Over 80 members attended a talk followed by refreshments in the CrawFordsburn Inn on 22
th
Novernber to mark the 60 Anniversary of the death of C S Lewis.
A Christmas Cheer event for over 100 members was held in Bangor Library on 15 December
2023. Mulled wine, mince pies and other tempting morsels were served and entertainment
was provided by the wonderful guitar group.
A QUESTA trip to Parliament Buildings, Stormont followed by lunch was held on 30 January
2024.
A piano recital attended by approx. 90 members was held in Bangor Carnegie Library on 30
March 2024. The event proved to be very popular with the guest pianist receiving a Standing
ovation from the audience
Regional events included:
the Regional Summer School in Greenmount Agricultural College, Antrim on 14 and 15 June
2023 attended by 8 members from ND&Au3a. The wide-ranging programme included some
very interesting talks and activities, the most successful of which were canoeing and wine
tasting. There was also a conference dinner and some wonderful jazz entertainment: and
ND&Au3a had the privilege of hosting the SONGFEST 2023 in the Elim Conference Centre on
11 May 2023. Eight choirs from U3As across the Province, including Monaghan took part in
this very popular event.

Inter
enerdtional Grou
Approximately 50 members of the Intergenerational Group continue to work with children from
local primary schools on the Time to Read Initiative. Members give an hour a week to read with
pupils from Primary 2 upwards. The outcomes of these programme5 have been evaluated by local
universities and show major gains for pupils including increased self-confidence and self-esteem as
well as improvements in their reading age.
FINALLY.
My first year in office has been an interesting experience and I would like to acknowledge the efft)rts
and the staunch 5UPPOrt of our Vice-chair Mary Cromey, together with the rest of the Committee, all
of whom have contributed to making the North Down & Ards u3a such a vibrant organisation. Some
of our Committee members will be leaving us and I would like to acknowledge their commitment to
the organisation and offer my thanks for the valued contribution they have made during their tenure.
It just remains for me to say that the Trustees can again view this year as one of success and
progress, despite some difficulties along the way.
Approved by the Trustees of the Charity on 25 April 2024 and signed on its behalf by:
Valerie Dickson
Trustee
Chair

North Down & Ards u3a
Statement of Trustees, Responsibilities
The Trustees are responsible for preparing the Trustees, Report and the Financial Statements in
accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland
IFRS 102) and applicable law and regulations.
The law applicable to charities in Northern Ireland requires the Trustee5 to prepare financial
Statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period. In
preparing these financial statement5, the Trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP (Statement of Recommended
Practice) (FRS 102);
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
Prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act (Northern Ireland) 2022, the applicable Charities (Accounts
and Reports) Regulations (Northern Ireland} 2015, and the provisions of the Constitution. The
Trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detettion of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the prepardtion
and dissemination of financial statements may differ from legislation in otherjurisdictions.
Approved by the Trustees of the charity on 25 April 2024 and signed on its behalf by:
Valerie Dickson
Trustee
Chair
io

North Down & Ards U3A
Independent Examiner's Report
For the year ended 31st March 2024
Indendent Examiner's Re
ort to the Trustees of North Down & Ards U3A
I report on the accounts of the Charity for the year ended 31st March 2024, which are set out on
pages 12 to 18.
Res
ective Res
onsibilities of chari
trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year under section 65121 of the Charities Att
(Northern Ireland) 2008 and that an independent examination is needed. The charity is preparing
accrual accounts and l am qualified to undertake the examination by being a qualified member of
Chartered Accountants Ireland. It is my responsibility to:
examine the accounts under section 65 of the Charities Act (Nl) 2008
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland undersection 65{91{b} of the Charities Act
state whether particular matters have come to my attention.
Basls of Snde
endent examiner's re
ort
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 bythe Charity
Commission for Northern Ireland.
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.
The procedures undertaken do not provide all the evidence that would be required in an audit
and consequently no opinion is given as to whether the accounts present a 'true and fair view,
and the report is limited to those matters set out in the next statement.
Inde
endent examiner's statement
In connection with my examination, no matter has come to my attention:
(11 which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 63 of the Charities Act {Nl} 2008
- to prepare accounts which accord with the accounting records, comply with the
accounting requirements of the Charities Act INI) 2008
which are consistent with the methods and principles of the SORP: Accounting and Reporting
by Charities.
have not been met or
121 to which, in my opinion, attention should be drawn in order to enable a proper under-
standing of the accounts to be reached.
Name:
Qualification:
Address:
Date:
Elise Richardson
Chartered Accountant IFCAI- Membership No. 09c0743
25 Ardvanagh Avenue, Conlig, Nemownards, BT23 7XE
22nd April 2024
li

North Down & Ards U3A
Statement of Financial Artivities
For the year ended 31st March 2024
Unrestricted
Funds
2024
Unrestricted
Funds
2023
Notes to
The Accounts
Income and Endowments
Donations and legacies
Investments
Other
Total Income
rom
3,380
87
41,406
44,873
4,145
17
41,546
45.708
enditure on
Charitable activities
Governance costs
46,870
600
47.470
44,743
1,296
46,039
Net Deficit in funds
{2,597)
(331)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
41.651
39,054
41,982
41,651
li
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 & 2023 are shown in note 11.
The notes on pages 14 to 18 form an integral part of these financial statements.
12

North Down & Ards U3A
Staternent of Financial Position
As at 31st March 2024
Unrestricted
Funds
2024
Unrestricted
Funds
2023
Notes to
The Accounts
FixedAssets
Tangible Assets
5,235
6,993
Current Assets
Cash at bank and in hand
35,069
35,069
35,954
35,954
Creditors.. Amountsfalling due within one year
io
1,250
1,250
1,296
1,296
Net Current Assets
33,819
34,658
Long term liobilities
Net Assets
39,054
41,651
Funds of the churity
Unrestricted funds
li
39,054
41,651
39,054
41,651
The financial statements on pages 12 to 18 were approved by the trustees, and authorised for issue
on 25 April 2024 and signed on their behalf by:
Signed by:
Chairperson / Trustee
Print Name:
Valerie Dickson
Date:
9o£y-
The notes on pages 14 to 18 form an integral part of these financial statements.
13

North Down & Ards U3A
Notes to the Accounts
For the year ended 31st March 2024
l. Accountin
Policies
ststement of compliance
The financial statements have been prepared in accordance with the 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 U K and
Republic of Ireland IFRS 102) (effective l January 20151- (Charities SORP {FRS 10211, the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the
Charities Act (Northern Ireland) 2022.
The accounts are prepared in Sterling, which is the functional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
Basis of preparation
North Down & Ards U3A meets the definition of a public entity under FRS 102. The accounts
(financial statements) have prepared under the historical costs convention with items recognised
at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to
continue as a going concern.
Income and endowments
Voluntery income including donations, gifts, legacies and grants that provide core funding or are of
a general nature are recognised when the charity has entitlement to the income, it is probable that
the income will be received and the amount can be measured with sufficient reliability.
Investment income
Bank interest is recognised upon receipt.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to the
applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be
directly attributed to particular headings they have been allocated on a basis that is consistent with
the use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use. Other supporting costs are allocated based on the
spread of staff costs.
Charitsble activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those Costs of an indirect nature necessaryto support them.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including external examination, strategic management and trustees meetings and
reimbursed expenses.
14

North Down & Ards U3A
Notes to the Accounts (continued)
For the year ended 31st March 2024
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore meets the definition of a charitable company for UK corporation tax purposes. Accordingly,
the charity is potentially exempt from taxation in respect of income or capital gains received within
categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation
of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to
charitable purposes.
Tangible fixed assets
Property, plant and equipment are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment losses.
Depreciation is recognised to write off the cost or valuation of assets less their residual value over
their useful life on the following basis:
Fixtures, fittings and equipment - 20% straight line
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 net incomellexpenditurel for the
year.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore
not included a cash flow statement in these financial statements.
Nature and purpose of Funds
Unrestricted funds are available for general purposes in accordance with the the charity'5 purposes.
There are no restricted funds or endowments.
Trustee remuneration, benefits and expenses
No trustees are paid any remuneration or receive any other benefits from the charity. Expenses
are only paid to refund expenditure in relation to charity business.
15

North Down & Ards U3A
Notes to the Accounts (continued)
For the year ended 31st March 2024
2. Income
om Donotions ond le
ocies
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Gift aid reclaimed
Grants, including capital grants
Donations from individuals
2,539
821
20
3,380
2,545
1,600
4,145
3. Investment Income
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Interest receivable on bank deposits
87
87
17
17
4. Other Income
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Social income
Hall rental income
Membership subscriptions
Group income
Miscellaneuos
2,058
17,588
15430
6,270
60
41,406
3,195
14,995
22507
849
41,546
16

North Down & Ards U3A
Notes to the Accounts (continued)
For the year ended 31st March 2024
5. Ex enditure on charitable artivities
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Third Age Trust costs
Marketing and publicity costs
Group and event costs
Hall rental costs
Administrative costs
Social expenditure
Loss on sale of equipment
Depreciation, amortisation and other similar costs
Mi5cellaneuos
10,103
1,625
4,837
22,158
1,935
3,353
631
1,551
677
46,870
9,771
2,421
5107
19,143
916
4,334
3,051
44,743
6. Goverance costs
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Independent Examiner fees
600
600
1,296
1,296
7. Taxation
The charity is a registered charity and is therefore exempt from taxation.
8. Tan
ible
xed assets
Fixtures, fittings &
Equbpment
Cost
At l April 2023
Additions
Disposals
At 31 March 2024
15,257
1,869
3,461
13,665
Depreciation
At l April 2023
Charge for year
Disposals
At 31 March 2024
8,264
1,551
1,385
8,430
Net Book Value
At l April 2023
6,993
At 31 March 2024
5.235
17

North Down & Ards U3A
Notes to the Accounts (continued)
For the year ended 31st March 2024
9. Bank and cash in hand
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Bank and cash in hand
35,069
35,069
35,954
35,954
10. Creditors.. omounts
due within one
eor
Unrestricted
Unrestricted
Funds
Funds
2024
2023
Creditors
Accruals
650
600
1,250
1,296
1,296
11. Funds
Unrestricted
Unrestricted
Funds
Funds
2024
2023
General
Opening Balance
41,651
41,982
Incoming resources
Resource5 expended
44,873
{47,4701
45,708
146,0391
Closing Balance
39,054
41,651
18