COMPANY REGISTRATION NUMBER: N1029207
CHARITY REGISTRATION NUMBER: XR741101100579
Toomebridge Industrial Development Amenities and
Leisure Limited
Company Limited by Guarantee
Unaudited Financial Statements
28 February 2023
S O'NEILL & COMPANY
Chartered accountants
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT413TQ

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Financial Statements
Year ended 28 February 2023
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
10
Notes to the financial statements
11
The following pages do not form part of the financial ststements
Detailed statement of financial activities
25
Notes to the detailed statement of financial activities
28

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantse
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 28 February 2023
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 28 February 2023.
Reference and administrative details
Registered charity name
Toomebridge Industrial Development Amenities and Leisure Limited
Charity registration number
XR741101100579
Company registration number N1029207
Principal office and registered Toome House
office
55 Main Street
Toomebridge
Co Antrim
BT413TF
The trustees
Mr Henry Marron (Treasurer)
Mr John Lavety {Chaimian)
Mr James Thomton (Assistant
Treasurer)
Mr James Woolsey
Mr Peter McLernon
Mr Kyle Johnston
(Appointed 31 October 2022)
Company secretary
Mrs Una Johnston
Independent examlner
S O'Neill & Company
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT41 3TQ

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarant88
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year endod 28 Fabruary 2023
structure, governance and management
A Company Limited by Guarantee.
The Executive Committee present their report and the financial statements for the year ended 28
February 2023.
Toomebridge Industrial Development Amenities and Leisure Limited (TIDAL) is a company limited by
guarantee, governed by the Memorandum and Articles of Association.
The day to day decision making is undertaken by the Development Officer under the guidance of the
Chairman. Decisions of strategy and policy making are taken by the full Board of Trustees with
financial matters being addressed by the Company Treasurer and Assistant Treasurer as outlined in
the Corporate Governance Procedures and Controls Report.
It is the responsibility of the Company's Board of Trustees along with the Development Offi￿r to
ensure Funders regulations are met and adhered to.
Objectives and activities
TIDAL is established to promote urban and rural regeneration in the Toomebridge area and its
environs.
To relieve poverty in such ways as may be thought fit.
To relieve unemployment and also assist in finding employment.
The advancement of education and training, particularly among unemployed people and
providing unemployed people with work experience.
The creation of training and employment opportunities by the provision of workspa￿,
buildings andlor land for use on favourable terms.
To maintain, improve and provide public amenities.
The provision of public health facilities.
The protection and preservation of health.
To provide recreational facilities for the public at large or those who by reason of their youth,
age, infirmity or disablement, povety or social and economic circumstances have need for
such facilities.

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 28 February 2023
Achievements and performance
NIHE Kiddies Cottage Garden
The Kiddies Cottage Garden project. funded by the Housing Executive, emerged as a response to the
increasing activity at the Lock Keepers Cottage. Recognising the need for child-friendly spaces. we
created an outdoor activity area adorned with blackboard flowers on the walls. Local children actively
participated by painting flowerpots and planting, contributing to the vibrant atmosphere. The addition
of a wooden boat play area, inspired by the Toome canal scenery, compliments the surroundings and
enhances the experience for young visitors.
staffing Support
TIDAL'S commitment to providing an improved service at the Lock Keepers Cottage was reinforced by
a one-year wages grant from the Northern Ireland Housing Executive (NIHEI. This funding facilitated
the employment of an additional staff member, ensuring enhanced customer service to accommodate
the growing number of visitors.
KNIB (Keep Northern Ireland Beautiful) Pollinator Grant
TIDAL received a Pollinator grant from KNIB, directing the funds towards enhancing outdoor spaces.
The grant enabled the purchase of picnic tables, outside seating, and the planting of flowers along the
canal walk and quay wall. Additionally, wheelchair accessible outdoor seating was provided,
promoting community engagement and appreciation of the natural surroundings.
ANBC (Antrim and Newtownabbey Borough Council) Tourism and Local Support
ANBC played a pivotal role in supporting TIDAL'S initiatives, providing £1,300 to boost tourism in the
local area. This funding was utilised to showcase the unique local delicacy, Lough Neagh eels,
sourced from the Toome fishery and prepared by a local fisherman at the Lock Keepers Cottage.
Furthemiore. ANBC granted £5,000 to cover the insurance of Toome House, home to TIDAL offices, a
dentist, pharmacy, GP surgery, and others. ANBC'S continued support extended to funding the annual
Toome fair, Christmas events, Halloween events, and the local kids, Summer Scheme.
Tiny Steps Parenting Support
The Tiny Steps program brought together 25 mothers and babies over the year, fostering a
collaborative environment. Working closely with our community pharmacist, the program aimed to
enhance parenting skills through informative talks and engaging activities.
ARN Community Foundation Meal Assistance
In collaboration with the ARN Comrnunity Foundation, TIDAL provided meals to the elderly, serving
them on-site at Toome House. Additionally, meals were delivered to individuals with mobility issues or
those unable to travel, ensuring everyone in the community had access to nutritious food.
Heritage Fund Cultural and Educational Classes
TIDAL collabDrated with the National Heritage Lottery to offer classes in basket making and
woodwork, engaging the local community in meaningful heritage-related activities. Participants also
ontributed to the design of the sensory garden which is adja￿nt to Toome Play Park, enriching the
community space for all.
Community Impact
In conclusion, TIDAL'S aiversè projéc￿ and partnerships aimed to raise morale within the local
ommunity and beyond, particularly among those affected by the challenges of the Covid-19
pandemic. The initiatives provided safe spaces for learning and development for various groups,
utilising the facilities of Toome House and its area to their fullest potential.

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Dir8Ctor's Report) (contlnued)
Year ended 28 February 2023
Financial review
Against the backdrop of limited resources and insecurities over funding, it has continued to be difficult
to plan or develop services. Nevertheless the charity, with the aid of sound financial management
and the support of both its staff and volunteers generated a positive financial outcome for the period
with a decrease in net income of £61,620 (2022.. £6,168), leaving the total funds at £1,104,588 {2022=
£1,166,276). This is due to a number of projects coming to fruition in this year, where incomelgrants
were re￿iVed in previous years. Its success in obtaining new funding for 2023124 from Antrim &
Newtownabbey Borough Council will provide much needed additional resources.
PRINCIPAL FUNDING SOURCES
Aside from the income generated by the rental of business units and room hire, the principal funding
sources for the Charity are currently by way of grants from Antrim & Newtownabbey Borough Council.
As a result of increasing constraints on local authority expenditure, the charity must seek funding from
a much broader group of agencies.
RESERVES
There is a prudent amount retained in reserves each year.
Plans for future periods
Working closely with ANBC to continue to source funding for the implementation of a Marina.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 28 March 2024 and signed on behalf of the board of
trustees by=
Mr Henry Marron (Treasurer)
Trustee
Mrs Una Johnston
Charity Secretary
Iifxx i ohis¥07 ,

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarant88
Independent Examiner's Report to the Trustees of Toomebridge Industrial
Devalopment Amanities and Leisure Limited
Year ended 28 February 2023
I report to the trustees on my examination of the financial statements of Toomebridge Industrial
Development Amenities and Leisure Limited ('the charity,) for the year ended 28 February 2023.
Responsibilities and basis of report
As the trustees of the company land also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act,) and the Companies Act 2006 ('the 2006 Act,).
You are satisfied that the accounts of the company are not required by charity or company law to be
audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northem
Ireland under section 85(9)(b) of the 2008 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 65 of the 2008 Act. I confim that l am qualified to undertake the examination because
l am a member of Chartered Accountants Ireland, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 386 of the
2006 Act., or
the financial statements do not accord with those records., or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and faiff view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102).

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limitsd by Guarantee
Independent Examiner's Report to the Trustees of Toomebridge Industrial
Development Amenities and Leisure Limited (Continued)
Year ended 28 February 2023
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
S O'Neill & Company
Independent Examiner
14 Main Street
Toomebridge
Co. Antrim
Northern Ireland
BT413TQ
28 March 2024

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 28 February 2023
2023
Restricted
funds Total funds
2022
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
Other income
12.673
99,085
87,003
99,676
99,085
106,310
55,647
30
71,565
74,385
74,385
273.146
Total income
186,143
87,003
233,552
Expenditure
Expenditure on raising funds..
Costs of other trading activities
Expenditure on charitable activities
Total expendlture
73,624
138,054
211.678
9,931
113,157
123,088
83,555
251,211
334,766
50,057
177,327
10,11
227,384
Net (expenditure)lincome
(25,535)
(36,085)
{61,620)
6,168
Transfers be￿een funds
(5,002)
5,002
Other recognlsed galns and losses
Losses from revaluation of fixed assets
{68)
(30,605)
{68)
(61,688)
(68)
6,100
Net movement In funds
(31,083)
Reconciliation of funds
Total funds brought forward
Total funds carrled forward
696,307
665,702
469,969
1,166,276
1,104,588
1,160,176
1,166,276
438,886
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pag88 11 to 23 fom part of these flnanclal statsments.

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarant88
Statement of Financial Position
28 February 2023
2023
2022
Note
Ftxed assets
Tangible fixed assets
Heritage assets
19
20
957,100
126,143
1.083,243
964,926
126.143
1,091.069
Current assets
Debtors
Cash at bank and in hand
21
32,347
18,984
51,331
31,192
60,998
92,190
Creditors: amounts falllng due wlthin one year
Net current assets
22
29,986
16,983
21,345
1,104,588
1,104,588
75,207
Total assets less current Ilablllties
1,166,276
1,166,276
Net assets
Funds of the charlty
Restricted funds
Unrestricted funds:
Revaluation reserve
Other unrestricted income funds
438,886
469,969
2,190
663,512
665,702
2,258
694,049
696,307
1,166,276
Total unrestricted funds
Total charity funds
1,104,588
For the year ending 28 February 2023 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the cotnpany to obtain an audit of its financial statements for the
year in question in accordance with section 476-,
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordan￿ with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The not8s on pages 11 to 23 forni part of these financial statements.

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Statement of Flnancial Position (ct)ntinued)
28 February 2023
These financial statements were approved by the board of trustees and authorised for issue on 28
March 2024. and are signed on behalf of the board by:
Mrs Una Johnston
Charity Secretary
The notes on page8 11 to 23 fomi part of these financial statements.

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
ststement of Cash Flows
Year ended 28 February 2023
2023
2022
Cash flows from operating activities
Net (expenditure}lincome
(61,620)
6.168
Adjustments for..
Depreciation of tangible fixed assets
Government grant income
Other interest receivable and similar income
Accrued expenses
30,975
139,917)
30,341
{35,538)
(30)
333
6,261
Changes in..
Trade and other debtors
Trade and other creditors
{1,154)
6,742
(58,713)
22.979
{7.073)
17,180
Cash generated from operations
Interest received
30
Net cash (used inllfrom operating activities
(58,713)
17,210
Cash flows from Investing activities
Purchase of tangible assets
Net cash used in investing activities
(23,217)
(23,217)
(26,971)
(26,971)
Cash flows from flnancing activities
Government grant income
Net cash from financing activities
39,917
39.917
35,538
35,538
Net (decrease)lincrea88 in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(42,013)
60,997
18,984
25,777
35,220
60,997
The notss on pages 11 to 23 fomi part of these financial statements.
10-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Ststements
Year ended 28 February 2023
General Information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is Toome House, 55 Main Street. Toomebridge, Co Antrim, BT413TF.
Statement of cornpliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accountlng pollcles
Basis of preparation
The financial ststements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accountlng
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds eamarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of Iwo sub-classes.. restricted income funds or
endowment funds.
11

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notas to the Financial Ststements (contlnued)
Year ended 28 February 2023
Accounting policies (contlnued)
Incomlng resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitsble activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
12-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 28 February 2023
Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows=
Freehold buildings
Fixtures and fittings
Equipment
Improvements to leasehold
property
straight line over 35 years less residual value
20 % straight Line
200/0 Straight Line
Straight line over 35 years less residual value
Heritage assets
The charity holds heritage assets, which are tangible fixed assets of historical, artistic or scientific
importance that are held to advance preservation and conservation objectives of the charity.
Newly purchased heritage assets are capitalised and included at cost including any incidental
expenses of acquisition.
Where heritage assets were acquired in past accounting periods and not capitalised, it can be
difficult or costly to attribute a cost or value to them. In such cases, these assets are excluded
from the balan￿ sheet if reliable cost information is not available and conventional valuation
approaches lack sufficient reliability or significant costs are involved in the reconstruction or
analysis of past accounting records or in valuation, which are onerous compared with the
additional benefit derived by users of the accounts in assessing the trustees, stewardship of the
assets.
The very long expected lives of heritage assets, due to their nature, value and need to be
protected and preserved means that depreciation is not material and is, therefore, not provided.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants
are not recognised until there is reasonable assurance that the charity will comply with the
conditions attaching to them and the grants will be received.
Where the grant does not impose specified future performance-related conditions on the
recipien( it is recognised in income when the grant proceeds are received or re￿1Vable. Vlhere
the grant does impose specified future performance-related conditions on the recipient, it is
recognised in income only when the performance-related conditions have been met. Where
grants received are prior to satisfying the revenue recognition criteria, they are recognised as a
Limited by guarantee
Toomebridge Industrial Development Amenities and Leisure Limited is a company limtted by
guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in the event of it being wound up while he
or she is a member, or within one year after he or she ceases to be a member.
13-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 28 February 2023
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
Grants
Enkalon
CCF- Community Foundation
Housing Executive
Co-operation Ireland
Albert Hunt- Youth Programme
HMRC SSP & Job Retention Scheme
KNIB- Pollinator
ARN Community Foundation
Waterways Ireland
VVWC - HLC Project- Causeway
Saint Vincent De Paul
American Ireland Fund
Pain Programme
CDHN - Tiny Steps
Social Prescribing Project
Lough Neagh Partnership
Rural Community Ne￿ork
Government grant income
750
5,000
750
5,000
2,000
2,000
173
8,181
5,000
9,321
173
8,181
5,000
9,321
1,100
1,100
600
7,256
20,378
600
7,256
20,378
12,500
12,673
27,417
87,003
39,917
99,676
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
Donations
1,550
1,550
14-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 28 February 2023
Donations and legacies (continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Grants
Enkalon
CCF - Community Foundation
Housing Executive
Co-operation I reland
Albert Hunt- Youth Programme
HMRC SSP & Job Retention Scheme
KNIB - Pollinator
ARN Community Foundation
Waterways Ireland
IMVC - HLC Project - Causeway
Saint Vincent De Paul
American Ireland Fund
Pain Programme
CDHN - Tiny Steps
Social Prescribing Project
Lough Neagh Partnership
Rural Community Ne￿ork
Government grant income
6,000
6,000
9,500
5,513
9,500
5,513
4,370
4,370
2,750
8,563
1,320
4,285
2,500
9,600
5,086
8,834
701
30,921
11,313
1,320
4,285
2,700
9.600
5,086
8,834
701
35,538
106,310
200
4,617
13,487
92,823
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Lock Keepers Cottage Income
Oil Club Membership
93,635
5,450
99,085
93,635
5,450
99,085
55,447
200
55,447
200
55,647
55,647
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest received
30
30
15-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notas to the Financial Statements (¢ontinued)
Year ended 28 February 2023
other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Rental income
Room hire
Toome Fair
71,530
1,585
1,270
74,385
71,530
1,585
1,270
74,385
71,485
80
71,485
80
71,565
71,565
Costs of other trading activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Costs of other trading activities - Lock Keepers
Cottage
73,624
9,931
83,555
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Costs of other trading activities - Lock Keepers
Cottage
30,837
19,220
50,057
16-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limitsd by Guarante8
Notes to the Financial Statements (continued)
Year ended 28 February 2023
10. Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Saintrvincent De Paul
Waterways Ireland
Warm Well & Connected Project
Antrim & Newtownabbey Borough Council projects
Co-op Covid Community grant
KNIB - Pollinator project
Christmas Lights Switch on Event
Tiny Steps
Toome Fair
Duneane Allotment Garden
Nl Housing Executive projects
Enkalon project5
American Ireland Fund
Social Prescribing Project
Pain Programme
Education Authority - Summer Scheme
RCN- Safe Return
ARN - Community Foundation
Community Foundation
Support costs
1,650
6,771
1,650
6,771
543
33,822
34,365
6,267
6,267
11,740
11.740
14,959
14,959
1,095
1,095
2,613
20,042
2,675
2,613
20,492
2,675
151
450
151
70
815
749
24,918
113,157
885
749
146,799
251.211
121,881
138,054
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Saint Vincent De Paul
Awards for All
Waterways Ireland
Warm Well & Connected Project
Antrim & Newtownabbey Borough Council projects
Co-op Covid Community grant
KNIB - Pollinator project
Christmas Lights Switch on Event
Tiny Steps
Toome Fair
Duneane Allotment Garden
Nl Housing Executive projects
Enkalon projects
American Ireland Fund
Social Prescribing Project
Pain Programme
Education Authority - Summer Scheme
- baTè F<èiurn
ARN - Community Foundation
Community Foundation
Support costs
1,320
341
1,320
341
11,210
12,425
3,309
11.210
13.135
3,309
710
304
1,530
1,834
325
345
113
313
3,305
4,417
1,555
10,037
384
325
1,839
113
13
3.305
4,417
1,555
10,852
1,494
(3001
815
102,032
21,343
123,375
105,055
72,272
177,327
17-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Statements fconrfnued)
Year ended 28 February 2023
11. Expenditure on charitable activities by activity type
Grant funding
of activities Support costs
Total funds
2023
Total fund
2022
Administration expenses
Saint Vincent De Paul
Awards for All
Waterways Ireland
Warm Well & Connected project
Antrim & Newtownabbey Borough
Council
Co-op Community grant
KNI B - Pollintor project
Christmas Lights Switch on Event
Tiny Steps
Toome Fair
Duneane Garden Allotment
Nl Housing Executive projects
Enkalon projects
American Ireland Fund
Social Prescribing Project
Pain Programme
Education Authority - Summer
Scheme
RCN - Safe Return
ARN - Community Foundation
Community Foundation
146,799
146,799
1,650
123,375
1,320
341
1,650
6,771
6,771
11,210
34,365
34,365
13,135
3,309
6,267
6,267
1.834
11,740
11,740
325
1,839
113
13
3,305
4,417
1,555
14,959
1,095
14,959
1,095
2,613
20,492
2,675
2,613
20,492
2,675
151
151
10.852
384
885
749
885
749
104,412
146,799
251,211
177.327
12. Analysls of support costs
Total 2023 Total 2022
staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
Depreciation
Travel and entertainment
Halloween expenses
Subscriptions
Bad Debts Written Off
TIG Loan Written Off
63,494
19,866
3,494
6,882
(21)
11,182
30,975
2,649
58,685
15,960
3,590
1,188
12,616
30,341
251
741
243
300
7,735
146,799
123,375
17-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limitsd by Guarantee
Notes to the Financial Ststements (continued)
Year ended 28 February 2023
13. Analysls of grants
2023
2022
Grants Expenditure
Grants expenditure
Total grants
110,349
68,318
110,349
68,318
14. Net (expendlture)lincome
Net {expenditure)lincome is stated after chargingl(crediting)-.
2023
2022
Depreciation of tsngible fixed assets
Operating lease rentals
30,975
100
30,341
100
15. Independent examination fees
2023
2022
Fees payable to the independent examiner for..
Independent examination of the financial statements
Other financial services
3,980
5,059
9,039
3,980
5,365
9,345
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Social security costs
Other employee benefits
120,375
1,211
1,000
126.586
89,958
1,271
4,185
95,414
The average head count of employees during the year was Nil (2022: 8). The average number of
full-time equivalent employees during the year is analysed as follows:
2023
No.
2022
No.
Office staff
Cleaner
Lock Keepers Cottage staff
11
Nii eiiiployee re￿iVed eiiiployee beiiefits of Imore than £GO,000 during the year {nLOLL. Nil).
17. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
19-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limitsd by Guarantee
Notes to the Financial Ststements (continued)
Year ended 28 February 2023
18. Transfers between funds
The following grants were received for restricted projects, and have been utilised against specific
costs of the projects undertaken by the charity.
However, there are a number of these grants that were to offset the running costs of the charity
and also some of the projects were overspent by the charity.
As a result, these funds have been transferred from Restricted funds to Unrestricted funds to
offset these project expenses, with any remainder to be utilised by the charity as they see fit.
2023
Antrim & Newtownabbey Borough Council- SummerlHalloween Scheme
Antrim & Newtownabbey Borough Council- Community Recovery & Tackling
Poverty
Antrim & Newtownabbey Borough Council- Christmas Light Up & Senior Event
Antrim & Newtownabbey Borough Council- Taste the Borough
Antrim & Newtownabbey Borough Council- Food & Essential Supplies
Pain Programme
American Fund Ireland
Saint Vincent De Paul
278
(13)
500
202
722
1,130
1,633
550
Total
5,002
19. Tangible fixed assets
Improvement
to leasehold
property
Land and Fixtures and
buildings
fittings
Equipment
Total
Cost
At 1 March 2022
Additions
789,686
6,338
796,024
29,206
160,362
16,879
177,241
177,080
1,156,334
23,217
At 28 February 2023
Depreciation
At 1 March 2022
Charge for the year
Revaluations
29.206
177,080
1,179,551
15,960
7,912
68
18,765
4,535
127,104
11,678
29,579
6,850
191,408
30,975
68
At 28 February 2023
Carrying amount
At 28 February 2023
At 28 February 2022
23,940
23,300
138,782
36,429
222,451
772,084
773,726
5,906
10,441
38,459
33,258
140,651
957,100
964,926
147,501
A charge on the buildings has been registered with Companies House on 15 March 2018. This
rp,IHtp,s tn a hi iildinoR orant rp.r.p.ivahlp. frnm nprjartmpnt of Agriculture Environment and Rural
Affairs for the Toome House extension.
An extension to the surgery has been undertaken of which £6,338 is the initial cost incurred as at
28 February 2023. The estimated total cost is £78,250.
-20-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantae
Notes to the Financial Statements (continued)
Year ended 28 February 2023
19. Tangible fixed assets (contlnugdj
Improvements to leasehold property relates to capital expenditure on the Lock Keepers Cottage
and Duneane Garden Allotment. These properties are held under lease from Waterways Ireland
and Down & Connor Diocese respectively. A lease payment of £100 per annum is paid to
Waterways Ireland in respect of the Lock Keepers Cottage.
Tanglble fixed assets held at valuation
The buildings at Toome House have been valued by Mr Richard Mcculloch, Mcculloch Estate
Agents on 26 August 2020 at £630,000 with a residual value of £350,000.
The historic cost of the building was £1.345,154.
20. Herltage assets
Heritage Assets included in the accounts relate to the Sculpture and the Community Garden
(£64,160 & £61,983 respectively)
Community
Garden
Sculpture
Total
Cost or valuation
At l March 2022 and 28 February 2023
Accumulated depreciation
At l March 2022 and 28 February 2023
Carrying amount
At 28 February 2023
At 28 February 2022
64,160
61,983
126,143
64,160
64,160
61,983
61,983
126,143
126,143
All Heritage Assets at reported at cost.
-20-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 28 February 2023
21. Debtors
2023
2022
Trade debtors
Prepayments and accrued income
Other debtors
6,137
3,428
22,782
3,829
3,730
23,633
32,347
31,192
22. Creditors: amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
Social security and other taxes
other creditors
9,574
12,853
2,924
4,635
29,986
4,081
7.275
5.627
16,983
23. Government grants
The amounts recognised in the financial statements for government grants are as follows..
2023
2022
Recognised in income from donations and legacles:
Government grants income
39,917
35,538
21

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Financial Ststemants (continuedj
Year ended 28 February 2023
24. Analysis of charitable funds
Unrestricted funds
At
1 Mar 2022
Gains and
At
losses 28 Feb 2023
Income Expenditure
Transfers
General funds
Revaluation
reserve
694,049
186,143
(211,678)
(5,002}
663.512
2,258
(68)
(68)
2,190
696,307
186,143
(211,6781
(5,002)
665.702
At
1 Mar 2021
Gains 2nd
At
losses 28 Feb 2022
Income Expenditure
Transfers
General funds
Revaluation
reserve
689,391
140,729
(135,892)
(1791
694,049
2,326
691,717
(68)
{68)
2,258
696,307
140,729
(135,892)
(179)
Restrlcted fund5
At
1 Mar 2022
Gains and
At
losses 28 Feb 2023
Income Expenditure
Transfers
Property
469,969
87,003
(123,088)
5,002
438,886
At
1 Mar2021
Gains and
At
losses 28 Feb 2022
Income Expenditure
Transfers
Property
468,459
92,823
(91,492)
179
469,969
-22-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantse
Notes to the Financial Statements (contlnuedj
Year ended 28 February 2023
25. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Heritage assets
Current assets
Creditors less than 1 year
Net assets
693,738
263,364
126,143
54,062
(4,683)
438.886
957,102
126,143
81,799
160,456)
1,104,588
27,737
(55,773)
665,702
Unrestricted
Funds
Restricted Totsl Funds
Funds
2022
Tangible fixed assets
Heritage assets
Current assets
Creditors less than 1 year
Net assets
688,824
276,102
126,143
67,724
964,926
126,143
101,144
(25,937)
1,166,276
33.420
(25,937)
696,307
469,969
26. Analysis of changes in net debt
At
At 1 Mar 2022 Cash flows 28 Feb 2023
Cash at bank and in hand
60,997
(42,013)
18,984
A bridging loan with Danske Bank Ltd for £78,250 has been agreed on 1 February 2023 but as at
28 February 2023 has not yet been drawn down. This loan is covered by an existing 'AII Monies
Charge, from Danske Bank, that was registered with Companies House on 7 March 2000.
27. Related parties
None of the Trustees have been paid any remuneration or received any other benefits from an
employment with the Charity or a related party during the year.
No Trustee expenses have been incurred during the year.
An amount of £7,735.66 was loaned to Toomebridge Initiative Group, a local charity with some
common Directors. This amount has been written off during the year as the Company was
dissolved with Companies House via compulsory strike off on 15 August 2023.
28. Capital Commitment
An extension of the Surgery unit within the main property has been undertaken as at 28 February
2023, with only £6,338 of the cost incurred in this year, and the total estimated cost of completing
this project is £78,250
-23-

Toomebridge Industrial Development Amenities and Leisure Limited
Company Limited by Guarantee
Management Infonnation
Year ended 28 February 2023
The following pages do not form part of the financial statements.
-24-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 28 February 2023
2023
2022
Income and endowments
Donations and legacies
Donations
Enkalon
CCF - Community Foundation
Housing Executive
Co-operation Ireland
Albert Hunt- Youth Programme
HMRC SSP & Job Retention Scheme
KNIB- Pollinator
ARN Community Foundation
wate￿ayS Ireland
C - HLC Project- Causeway
Saint Vincent De Paul
American Ireland Fund
Pain Programme
CDHN- Tiny Steps
Social Prescribing Project
Lough Neagh Partnership
Rural Community Nefwork
Antrim & Newtownabbey Borough Council
Education Authority
1,550
6,000
750
5,000
9,500
5,513
2,000
173
8,181
5,000
9,321
4,370
11.313
1.320
4,285
2,700
9,600
5,086
8,834
701
24,393
11,145
106,310
1,100
600
7,256
20,378
39,917
99,676
Charitable activities
Lock Keepers Cottage Income
Oil Club Membership
93,635
5,450
99,085
55,447
200
55,647
Investment income
Bank interest received
30
other income
Rental income
Room hire
Toome Fair
71,530
1,585
1,270
74,385
71,485
80
71,565
Total income
273,146
233,552
-25-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Detsiled Statement of Financial Activities (contlnuedj
Year ended 28 February 2023
2023
2022
Expenditure
Costs of Lock Keepers Cottage trading activities
Purchases
Wages and salaries
Employer's NIC
Operating leases
Rent
Rates and water
Light and heat
Repairs and maintenance
Other office costs
Card machine service charge
Advertising
Volunteers treat
Casual wages
Lock Keepers Cottage Lost Cause Cottage Closed
Lock Keepers Cottage general expenses
30,547
42,727
461
100
255
76
3,525
1,817
18
2,000
435
15,845
24,911
109
100
1,020
2,690
863
{18)
277
28
3.987
245
1,586
83.555
50,057
Expendlture on charltable actlvltles
Duneane Garden Purchases
Purchases
Duneane Garden and Office Wages and salaries
Employer's NIC
Office casual wages
Oil Club expenses
Rates and water
Light and heat
Repairs and maintenance
Insurance
Duneane Garden light and heat
Sundry expenses
Legal and professional fees
Bank charges
Accountancy and book-keeping fees
Telephone
other office costs
Depreciation
Release of Revaluation Reserve
Charitable activity expenses
Computer expense5
Advertising
Travel and Entertainment
PAYE interest
Subscriptions
Halloween expenses
Bad Debts written off
TIG Loan written off
2,963
85
61,283
1,211
1,000
5,100
558
6.122
18,891
5,691
600
1,282
1,874
269
9,039
2,237
415
31,043
(68)
89,453
1,257
172
65,047
1,162
198
(500)
710
3,742
6,445
5,835
650
158
1,460
1,811
9,345
2,027
700
30,409
(68)
44,391
1,563
175
251
2,649
(21)
243
655
741
300
7,735
Carried forward
251,211
177,082
-26-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limitsd by Guarantee
Detailed Statement of Financial Activitias (contlnuedj
Year ended 28 February 2023
2023
2022
Brought forward
251,211
177,082
Cleaning expenses
245
251,211
177.327
Total expenditure
334,766
227,384
Net (expenditure)lincome
(61.620)
6.168
-27-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarante8
Notes to the Detailed Statement of Financial Activities
Year ended 28 February 2023
2023
2022
Costs of other trading activities
Costs of other trading activities - Lock Keepers Cottage
Lock Keepers Cottage purchases
Lock Keepers Cottage wages and salaries
Lock Keepers Cottage employer's NIC
Lock Keepers Cottage premises lease
Lock Keepers Cottage coffee machine rental
Lock Keepers Cottage rates & water
Lock Keepers Cottage light & heat
Lock Keepers Cottage repairs & maintenance
Lock Keepers Cottage office costs
Lock Keepers Cottage card machine service charge
Lock Keepers Cottage advertising
Lock keepers Cottage volunteers treat
Lock Keepers Cottage casual wages
Lock Keepers Cottage Lost Cause Cottage Closed
Lock Keepers Cottage general expenses
30,547
42.727
461
100
255
76
3,525
1,817
18
2,000
435
15,845
24,911
109
100
1,020
2.690
863
(18)
277
28
3,987
245
1,586
83,555
50.057
Costs of other trading activities
83,555
50,057
-28-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 28 February 2023
2023
2022
Expenditure on charitable activities
Support costs
Purchases
Wages and salaries
Employerfs NIC
Casual wages
Oil Club Expenses
Rates and water rates
Light and heat
Repairs and maintenance
Insurance
Sundry expenses
Legal and professional fees
Bank charges
Accountancy fees
Telephone
Printing, postage and stationery
Depreciation
Advertising
Computer expenses
Cleaning expenses
Travelling
Entertainment
PAYE Interest
Motor expenses
Subscriptions
Halloween expenses
Bad debt write offs
TIG Loan written off
85
61,283
1,211
1,000
5,100
154
6,122
7.899
5,691
1,282
1,874
269
9,039
2,237
415
30,975
57.458
1.029
198
(500)
160
3,742
5,978
5,835
158
1,460
1,811
9,345
2,027
700
30,341
175
1.563
245
231
20
1,257
121)
2,649
243
655
741
300
7,735
146.799
123,375
Awards for All
Grant funding activities
Awards For All - repairs & maintenance
341
Saint Vincent De Paul
Grant funding activities
Saint Vincent De Paul expenditure
1,650
1,320
Waterways Ireland
Grant funding activities
Waterways Ireland expenses
Warm Well & Connected
Grant funding activities
Warm Well & Connected Project expenses
6.771
11,210
29-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarant88
Notes to the Detailed Statamant of Financial Activities (contlnued)
Year ended 28 February 2023
2023
2022
Antrim & Newtownabbey Borough Council
Grant funding activities
ANBC - Seniors Christmas Dinner Event & Christmas Lights
ANBC - Isolation
ANBC - Food Palette Scheme Award expenses
ANBC - Covid 19 Community grant round 2 expenses
ANBC - Covid Help expenses
ANBC - Food and essential supplie5 expenses
ANBC - Speed Indicator Device expenses
ANBC - Canal Walk Project
ANBC - Summer Scheme
ANBC - Community Recovery & Tackling Fuel Povety
ANBC - Welfare Unit
ANBC - School Uniforms
ANBC - FestivaVFunday expense
ANBC - Halloween expenses
ANBC - Come to Community expenses
ANBC - Northern Healthy Lifestyles expenses
ANBC - Taste the Borough expenses
2.517
487
2.000
1.325
181
300
12,231
58
3,975
2,205
950
1,322
390
166
11,625
2,278
3.038
900
1,552
34,365
13,135
Co-op Covld Community
Grant fundlng activities
Co-op Covid Community grant expenditure
KNIB Pollinator Grant
Grant funding activities
KNIB Pollinator expenses
Christmas Lights Switch on Event
Grant funding activities
Christmas Lights Switch On Event expenses
3,309
6,267
1.834
Toome Fair
Grant funding activites
Toome Fair expenses
325
Tiny Steps
Grant funding activities
Tiny Steps expenses
Duneane Allotment Garden
Grant funding activities
Duneane Garden purchases
Duneane Garden rates and water rates
Duneane Garden repairs & maintenance
Duneane Garden light and heat
11.740
2.963
404
10,992
600
172
550
467
650
14.959
1,839
-30-

Toomebridge Industrial Development Amenities and Leisure
Limited
Company Limited by Guarantee
Notes to the Datailed Statement of Financial Activities (continued)
Year ended 28 February 2023
2023
2022
Nl Housing Executlve
Grant funding activities
NIHE Covid expenditure
NIHE Kids Cottage Garden expenses
113
1,095
1,095
113
Enkalon and Other
Grant funding activities
Enkalon expenses
Social Prescribing project expenses
American Ireland fund expenses
Pain Program expenses
Education Authority - Summer Scheme
RCN - Safe Return
ARN - Community Foundation expenses
Community Foundation expenses
13
4,417
3,306
1,555
10,852
383
20,492
2,613
2,675
151
885
749
27,565
20,526
Expenditure on charitable activities
251,211
177,327
31