Charity Registration Number: 100100 Ballee Community Association Report and Accounts for the Year End: 31 March 2025
Ballee Community Association Report and Accounts for the Year End 31 March 2025 Contents Page Independent Examiner's Report Funds Statements:. Receipts & Payments Account Statement of Assets & Liabilities Notes to the accounts
Balle¢ commun Assoclation Statement of Receipt5 & Payments for Year End: 31 March 2025 Curreni Year Unrestricted Funds 2025 Current Year Restricted Funds 2025 Curfent Year Total Fund5 2025 P¥lor Yeir To1 Funds 2014 Note RECEIPTS Donation5 & LeBKie5 Donations ap.d gift5 from Individua15 Choritoble ActivitJe5.- Naticnal Lottery Dept foT Communities NIHE 20.CKX) 20.1 1.137 20.( 1.137 7S9 10,5 7.621 2.250 MEA BC 60+ Cl.Jb & Fundraissng Usef Groups. room Hire 10.250 10.250 7.375 2.363 7,375 2.363 29.738 11.387 41,125 41.130 PAYMENTS Running Costs Events / Projects 604 Club Donations to Other Groups Ballee Community Childcare Bank Fees & Interest Sundry Expenses 20.991 7,389 SCQ 20,991 8.776 12.311 10.530 5,441 5,045 7,769 1.387 11.811 10.530 141 375 141 375 116 25.244 28.880 54.123 19.971 Asset / Investment Pufchase5 Surplus I (Dèflcitl for the Year 4.494 117.493 12.9991 21,159 Pa8e 2
Ballee Comrnunlty A550clatlon ststement ot A55et5 & Liabllltles- Year End: 31 March 2025 FUNDS RECONCILIATION Current Year unrestricted Funds 2025 Current Yeai Restrirted Funds 2025 Current Year Total Funds 2025 Prlor Year Total Funds 2024 Total Funds brought forward 01.04.24 Surplus / Deficit this Year.. Total Funds carried forward 31.03.25 19.666 4,494 24.160 30,082 117.4931 12.589 49,748 112.9991 36,749 28,589 21,159 49,748 Bank & Cash Balances Ulster Bank Current Account 36.749 49,748 36,749 49,748 Other Assets (Unrestrlcted Fund) Llabllllles Iunrestrlcted Fund) TOTAL NET ASSETS 36,749 49,748 This report was approved by the Trustees on 05 November 2025 and signed on their behalf by.. Mrs Iris Smyth Treasurer Pase 3
Ballee Cornmvnity Assoclatlon Note5 to the Attounts for the Year End: 31 March 202S l Accounting policies Pollcie5 reloting to the produrtion oj the Accounts. Ba515 of preparation and accountsng convention The Accounts have been prepared on the receipts and payments basis, under the historlcal cost convention, and in accordance with The Charitles (Accounts and Reports) Regulations (Northem Ireland) 2015 which are applicable to the financial years of registered charities beginning on or after l Jantjary 2016 or their date of fe8i5tration with The Charity Commission for Northern Ireland. Going Concern The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the 8oin8 concern basis is dependent on the future flow of these uncertain fundin8 Streams. Accordingly, the Trustees. after reviewing the financial forecasts for future periods, are Satisfied that. at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern. Fund Accounting Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objertive5 of the charity. Restricted fund5 are Subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. Llablllty to laxatlon The Trustees consider that rhe charity satisfies the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 for UK corporation tax purp05e5. Accordingly. the Charity is potentially exempt from taxation in respect of income or capital gains received. Wlnding up or dlssolution of the ¢harlty If upon winding up or dissolution of the charity there remain any assets. after the satisfaction of all debt5 and liabilities. the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having Similar objects to the charity. Pa8e 4
Ballee Community Childcare Report and Accounts for the Year End: 31 August 2025
Ballee Community Childcare Report and Accounts for the Year End 31 August 2025 Content5 Page Accountant's Report Funds Statements:. Receipts & Payments Account Statement of Assets & Liabilities Notes to the Accounts
Accountants's Report to the Trustees of Ballee Community Childcare We have compiled the financial statement5 set out on page 2 to 3 for Ballee Community Childcare for the year ended 31 August 2025. Respertive Responsibilities of the Trustees and Accountant The Trustees ares responsible for the financial statements. It 15 our responsibility to compile the financial statements of Ballee Community Childcare from the accounting records. information and explanations Scope of work We have compiled the financial from the accounting records, information and explanations supplied to us by the proprietor. We have not audited or otherwise attempted to verify the accuracy or completeness of such records, information and explanations and. accordingly, express no opinion on the financial statements. KHA Higgins FCA Chartered Accountant 9 Knockanully Road Martinstown Ballymena BT43 7LZ Thi5 report was signed on 05 November 2025 P38e I
Ballee Community Childcare Statement of Receipts & Payments for Year End.. 31 August 2025 Current Year Funds 2025 Prior Year Fund5 2024 Note RECEIPTS Pupil Fees & Donations Pathway Grant PEAGS Dept for Communities Milk returns Msundry 13,551 18,599 122,348 13,326 1,607 10,000 179,430 10.607 14,942 76,281 18,963 1,440 122,233 PAYMENTS Wages Utilities, Office & Insurance Early Years Support Pupil Activities & Equipment Milk Canopy for Play Area HR Support & Training Accountancy & Professional Fees Telecomms & Software Bank fees Subscriptions & Sundry 121.302 7,467 98,848 8,757 1,690 7,847 1,522 13,048 3.240 660 1,675 79 225 21,425 2,S95 2,666 565 1,733 123 212 158,087 137,592 Surplus / (Deficit) for the Year 21,342 (15,359) Pa8e 2
Ballee Community Childcare Statement of Assets & Liabillties - Year End: 31 August 2025 FUNDS RECONCILIATION Current Year Total Funds 2025 Prlor Year Total Funds 2024 Note Total funds brought forward 01.09.24 Adjustment for Prior Year Surplus / Deficit thi5 Year: Total funds carried fonvard 31.08.25 52.077 59.803 7,633 115,3591 52.077 21,342 73,419 Bank & Cash Balances Ulster Bank Reserves Account 41.360 32,059 20,018 32,059 73,419 52,077 Other Assets Liabilities TOTAL NET ASSETS 73,419 52,077 This report was approved by the Trustees on 05 November 2025 and signed on their behalf by: Mrs Iris Smyth Treasurer Pa8e 3
Ballee Communlty Chlldcare Notes to the Accounts for the Year End: 31 August 2025 l Accounting policies Pollcles relotlno to the produrtlon ol the Accounts. Ba515 of preparation and accounting conventlon The Accounts have been prepared on the receipts and payments basis, under the historical cost convention, and in accordance with The Charities (Accounts and Reportsl Regulations (Northern Ireland) 2015 which are applicable to the financial years of reglstered charities beginnin8 on or after l January 2016 or their date of registration with The Charity Commission for Northern Ireland. Goin8 Concern The childcare activities are entirely dependent on continuin8 grant aid and voluntary donations as well a5 trading revenue5. A5 a consequence. the going concern basis is dependent on the future flow of these uncertain fundin8 Streams. Accordin8ly. the TfUStees, after reviewing the financial forecast5 for future periods, are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparin8 the financial statements. Other than these matters. rhe Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern. Uabillty to taxation The Trustees consider that the organisation satisfies the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordin8ly. Ballee Community Childcare is potentially exempt from taxation in respert of income or capital gains received. Windin8 up or dissolution of the charlty If upor) winding up or dissolution of Ballee Community Childcare,there remain any assets, after the satisfaction of all debts and liabilities. the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the organisation. 2 Department for Communlty Recelpts 2025 2024 04.10.2024 23.10.2024 04 04.2025 11.Od.2025 13.05.2025 4.887.50 249.60 2.482.23 1,500.IXI 449.10 3,757.18 18.10.2023 28.03.2024 17.04.2024 14.05.2024 21.05.2024 05.07.2024 26.75 1,5W.00 2.284.87 2,000.CXJ 10,395.15 2,756.55 10.07.2025 13,325.61 18,963.32 3 Adjustment for Prior Year Wages for September 2023 were allocated in error to the year ended 31 August 2023. These wages are now correctly accounted for in the year ended 31 August 2024. Page 4