NORTH BALLYMENA COMMUNITY CLUSTER
ATEMENT
NT
F FINAN
IALA
E PERI
D ENDE
TIE
IN
l March 2
DING INC
ME&
PENDI
Note Unrestricted
Funds
Re5trirted
Funds
Total
Total
Funds
Funds
3110312020 3110312019
Incomin
urces
Grants recelved
Donations
Income from activities for
generating funds
17,724
4,140
17,724
4,140
853
25182
7257
1738
853
Total Incoming Resources
853
22,717
34177
urces Ex
Charitable activities
Transfers
io
367
21,497
367
21,507
33667
Total Resources Expended
357
Net Movement in Funds
510
The notes on pages 9 to 13 forn an integral part of these financial statements

NORTH BALLYMENA COMMUNITY CLusfER
BA
HEEr
AT
l M rch 2020
Note
2020
2019
Current Assets
Debtors
Cash at bank and in hand
4,687
6,149
10,836
5182
12053
Creditors Amounts Falling
Due Within One Year
3,442
3,42
1,015
Net Current Assets
9,821
8,611
Net Assets
9,821
8611
Represented by:
Restrirted funds
Unrestricted funds
9,821
8611
9,821
8611
These accounts have been prepared in accordance with the Ststement of Recommended Practice for Charities,
accounting and reporting under UK Generally Accepted Accounting Practice
Approved by the board and signed on its behalf by:
Date: Ilth January 2021
Mr Bar
North Ballymena Community Cluster Secretary
The notes on pages 9 to 13 form an integral part of these financial Statements

NORTH BALLYMENA COMMUNITY CLusfER
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2020
Accounting Policies
Basis of preparation
The financial statements have been prepared under the historical cost conventlon and in accordance with
the Statement of Recommended Practice for Charities (SORP).
Fund accounting policy
Unrestrirted income funds are general funds that are available for use at the trustees. discretion in
furtherance of the objectives of the company.
Restricted funds are those donated for use In a particular area or for specific purposes, the use of which is
restritted to that area or purpose.
Incoming resources
Grants that provide core funding or are for specific projects are released to the income and expenditure
account as the related expenditure is incurred.
Donations comprise amounts receivable during the year.
Resources expended
Liabilities are recognised as soon as there is a legal or construrtive obligation committlng the company to
the expenditure. All expenditure is accounted for on an accruals basis.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities.
Support costs represents overhead costs attributable to the furtherance of the objects of the charity.
Management and administration includes all other expenditure not directly allocated above.
Golng concern
From the early part of this year the Covid-19 health crisis has spread across the globe and in addition to
the enormous impact on human health, it has also caused severe economic disruption. However
throughout the health crisis Mid & East Antrim Borough Council has continued to support the work of
North Ballymena Community Cluster. The financial statements have thus been prepared on a going
concern basis. The trustees have assessed a period of 12 months from the date of approving the financial
statements wth regard to the appropriateness of the going concern assumption in preparing the financial
statements and speclfically in light of the significant post balance sheet event of Covid-19, as detsiled in
Note 10. The trustees note that and believe that the company will continue as a going con￿rn and be
able to realise its assets and discharge its liabilities in the normal course of business.

NORTH BALLYMENA COMMUNITY CLUSTER
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2020
Incoming Resour￿$
Unrestricted Restricted
Total
2020
Total
2019
Grants re￿iVed
Policing and Community Safety
PartnershiD
Lloyds Grant-lunch club
MEA Council Good Relations - School
Challenge
Cooperation Ireland
Mid & East Antrim Councll
66
66
1534
3500
17,658
17,658
20(M)O
17,724
17,724
25,182
Donations
Donations-Ballymena North Partnershii
4,140
4,140
7257
Income from activities for
Generating Funds
Money from events
853
853
1738
853
853
1738
Total Income from Resources
853
21,864
22,717
34,177
10

NORTH BALLYMENA COMMUNITY CLUSTER
NOTES TO THE FINANCIAL STATEmE￿rs FOR THE PERIOD ENDED 31 March 2020
Resources Expended
Unrestricted
Restricted
Total
2020
Total
2,019
Charitsble activities
Policing and Community Safety
Partnership
Ballymena North Partnershlp
Limited unit rental and room hire
Accountancy
MEA Councll Good Relations - School Challenge
CO-OP Ireland
Expenses claimed under Mid & East Antrim Borough Councll:
Programme Co-ordination
10,592
Administration
1,860
Miscellaneous Expenses
Programme costs
Room hire
Postage & Stationery
Phone & Fax
Insurance
Internet expenses
Bank charges
Advertising & Publicity
Lunch Club Expenses
Senior Club Expenses
Networkinglpublicity
Travel
Communlttee/Volunteer Exp
Petty Cash Expenses
180
3,840
300
3,840
300
3,957
300
1,742
3,500
10,592
1,860
13,952
2,430
85
2,948
331
75
113
560
68
-10
205
1,210
1,825
33
844
107
70
654
108
70
654
108
492
2,569
33
31
492
2,570
33
31
142
21
Total Resources Expended
io
21,507
33,667
11

NORTH BALLYMENA COMMUNITY CLUSTER
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2020
Debtor5
2020
2019
Sundry Debtor5'.
Grant finc0￿
4,687
5,182
Creditor5: Amounts Falling due Within One Year
2,020
2,019
Sundry Cred￿Or$
Bank Overdraft
1,015
3,442
3,442
Analysi5 of Funds
Opening
Balance Re￿Ived/
Receivable
Transfer from Balance at Balance at
Unrestricted 31 March 31 March
Utilised funds
2020
2019
d Income
Ballymena North Partrne￿hip Ltd
MEA Counal Good Relations
4,140
66
4,140
-66
Mld & East Antrim Council 19120
-301
36
General Funds
Unrestricted Income Funds
853
io
367
Total
8,611
22,717
21,507
9,821
8,61L
Movement In Funds
Openlng Incoming Outgolng Transfer from
Balance
Unrestrirted
Resources Resources funds
At31
At31
March
2020
March
2019
RestriLted Funds
Unrestritted Funds
21,864
853
21,497
io
{367)
367
9,821
12

NORTH BALLYMENA COMMUNITY CLUSTER
NOTESTO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 March 2020
Taxation
The Association is a registered charity and is, therefore, exempt from taxation
9 Trustees, Remuneration
No trustee received any remuneration during the period.
10 Important non-adjusting events after the financial period
The Covid-19 health crisis was declared as a pandemic by the World Health Organisation on 11
March 2020 and subsequent to this, the UK Government announced on 23 March 2020 the
lockdown of all non-essential businesses and that the public must all stay at home to prevent
the spread of the virus. However Mid & East Antrim Borough Council has continued to
support the work of North Ballymena Community Cluster. In accordance with government
guidelines the lunch club was cancelled from 31March2020 However the Cluster continued its
aim of reducing social isolation, improving community infrastructure and improving community
life for local people by offering online support and advi￿, keeping users up to date with
restrictions and help available including digitsl help for those struggling with the technologyi
information on safe local activities that respect social distancing and helping those that need it
get access to free teaching resources and free e books and magazines amongst other
resources.
Given that the Covid-19 situation had not become an issue and had not had any measurable
impact on the business operations at the financial year end point of 31 March 2020; the events
that have occurred since the company's financial year end relating to the spread of the crisis
are considered by the trustees to be non-adjusting post balance sheet events. Accordingly, the
financial position and results of operations as of and for the year ended 31 March 2020 have
not been adjusted to reflect their impact.
It is currently not possible to reliably estimate the duration and economic severity of the Covid-
19 pandemic crisis coupled with the uncertainty of the duration of the measures imposed by
the Northern Ireland Executive to try to deal with the health crisis. At the time of approving
these financial statements it is difficult for the trustees to accurately determine how the
company's financial position and results will be impacted by the Corona virus pandemic and as
a result a reliable estimate of its financial effect cannot be made at this juncture. However as
a coronavirus (COVID-19) vaccine has been developed and has been approved for use the
impact of COVID19 may not be as great as feared.
13