Company Number: N1063094
Charity Number: NIC100606
Lurgan Young Men's Christian Association
IA company limited by guarantee. not having a share ¢apitall
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2023
Daly Park & CompanyLtd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
B T66 6AS
Northern Ireland

Lurgan Young Men's Christian Association
IA company limited by guarantee. not having a share caplt411
CONTENTS
Page
Trustees, and Other Information
Trustees, Annual Report
4-11
Statement of Trustees, Responsibilities
12
Independent Examiners Report
13
Statement of Financial Activities
14
Balancè Sheet
15-15
Notes to the Financial Statements
16-21

Lurgan Young Men's Christian Association
{A cornpany limited by guarantee. not having a share capital)
TRUSTEES. AND OTHER INFORMATION
Trustees
Kalhryn Louise Bateman
Simon Averley Brown
Elizabeth Patricia Burke (Resigned 6 February 20231
David Henry Crawford
George Nesbitt Emerson
Norman Colin Emerson
lan Matthew Thompson
Vanessa Thompson
Michael Kakuru
Michael Gerard Lavery {Appointed 13 February 20231
Charity Number in Northern Ireland
NIC100606
Company Number
N1063094
Reglstered oifice anil Princlpal Address
4 Carnegie Street
Lurgan
Craigavon
Co. Armagh
BT66 6AS
Northern Ireland
Indewndent Examiner
Daly Park & Company Ltd
Chartered Accountants
4 Carnegie Street
Lurgan
Co. Armagh
BT66 6AS
Northern Ireland
Bankers
Danske Bank
45- 48 High Street
Port8dow
Co. Amagh
BT62 1 LB
Northern Ireland

Lurgan Young Men's Christian Association
IA company limited by guarantee, not having a share ¢apitall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
The trustees present their Trustees, Annual Report, wmbining ihe Directors, Report and Trustees, Report, and the
unaudited financial statements for the financial year ended 31 March 2023.
The financial statements are prepared in accordan￿ with the Companies Act 2006, FRS 102 'The Financial
Reporbng Standard appli12ble in the UK and Republlc of Ireland. and Aecountng and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their financk?I statements n accor(Jance with
the Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 1021.
The Trustees. Report contains the infonnation required lo be provided in the Trustees, Annual Report under the
Statement of Recommended Practi￿ ISOFIO} guidelines. The trustees of the company a￿ also tharity Iruslees for
the purpose of charity law and under the company's constitution are known as members of the board of trustees.
In thls report the trustees of Lurgan Young Men's Christian AssociatDn present a summary of its purwse.
gove[nan￿. activities. achievements and finances for the financial year 31 March 2023.
The company is a wislered charity and hence the report and re9Jlts are presented in a form wlich CLYllFlies the
reqUi￿nents of the Cunpaniès Act 2006 and. althou￿ not obliged to comply with the Statement of Recommended
Practice (Charities SORP effecti￿ January 20151, the organisatK)n has implemented its Tecommendaticns where
relevant in these financial statements.
Financlal Results
At the end of the finanaal year the com pany has assets of £1,915,51512022 - £1,9SI,032} al￿ lialilit￿S of £231,753
(2022 - £261.550}. The net assets of the company have increased by £21.280.
Trustees
The trustees who served throughout the financial year. except as noted. were as follows..
Kathryn Louise Bateman
Simon Averley Brown
Elizabeth Patricia Burke {Resigned 6 February 20231
David Henry Crawford
George Nesbitt Emerson
Nomian Colin Emerson
lan Matthew Thompson
Vanessa Thompson
Michael Kakuru
Michael Gerard Lavery (Appointed 13 February 2023}

Lurgan Young Men's Christian Association
IA eompany Ilmlted by guarantee. not having a sharè eapltall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Introductlon
The trustees present their Trustees, Annual Report, combining the Directrjrs, Report and Trustees, Report. and the
unaudited financial slalements foT the year ended 31 March 2023.
Compllance wlth Sector-wide Legislatlon and Standards
The company engages pro-actively with legigalion. standards and codes which are devebp8J for the sector. Lurgan
Young Men's Christian Association subscribes lo and is compliant with the following..
The Companies Act2006
The Charities SORP {FRS 1021
The Trustees, Report provides information on the Lurgan Young Men's Christian Association activities and financial
perfomiance, and fomis part of a range of public information designed to give an open account of our work.
In this report the trustees of Lurgan Young Men's Christian Association (hereby referred lo as YMCA Lurgan) present
summary of Il's governance purpose. actiwties. achlevemenls and finances for the financial year 31 March 2023.
Structure, Governance and ManagemenL
Structure
YMCA Lurgan is a company limited by guarantee. The company is governed by its Memorandum and Articles of
Association, and has been granted charitable status by the Inland Revenue (Ref No XN 793941 and accordingly is
exempl from income lax, corporation tax and capital gains tax. It is also registered with the Charity Commission for
Northem Ireland (Reg No 100606} and Companies House (Reg No Nl 063094)
Method of Electlon
YMCA Lurg8n is managed by 8 Trusteè Board of Management whose members are elected at its Annual General
Meeting. In the 22123 period. the AGM took pla￿ on 13th February 2023.when Honorary Office Bearers were
elected to serve on the Board of Management, including a Chairperson. Vice Chairperson. Treasurer and Secretary.
Members of the Board of Management Trustees are listed previously under the Trustee's and Other Information
section.
The Trustees are also registered as Company Directr)rs.
C. Governance
The Board of Management met on 10 occasions in the 22r23 period for general Board Meetings and for its Annual
AGM. None of the Trustees received ￿mUneratiOn forlheirservices. Day to Isay operational and programme delDiery
is the responsibility of the Chief Executive and the operational staff team. As well as the monthly Board of
Management meetings, a Finan￿ sub group meet on a monthly basis lo review finances and to consider strategic
financial operations and a Health and Safetylchild protection sub group meet up lo 4 times per year, to oversee
compliance and reporting in these areas. Both sub groups report to and advise the full Management Board al the
Monthly meetings.
Staff Pay Policy
Staff pay salaries are based on a job evaluation system based on job role and responsibilities and salaries are set
againsta YMCA Pay Scale.
YNCA Lurgan also operate a workplace pension scheme with Cushon Nl Ltd.
In the 22123 period a 3Q/. Cost of Living salary increase was awaided lo all staff in accordance with YMCA Pay s￿le
decisions.
Volunte8
YMCA Lurgan is dependent on the contribution of volunteers to support both the delivery of program mes and
services and also for providing strategic and operational oversight of its aclivilies. In the 22123 approximately 24
volunteers (including Trustees) were involved with YMCA Lurgan in fundraising. programme delivery and strategic
management During the year. volunteers were recruited for specific areas of work which resulted in new volunteers
joining ourteam. We also delivered a volunteerinduction program me forour younger voluntsers aged 16-18 yr olds,
with 6 young people completing. This engagement has enhanced our seThices Ihroughoutthg year and is extremely
importantin termsof social capital and cornmunlty involvemenL The YMCA Volunteerpolicyand Volunleerhandbook
were also ieviewed during the year and the organisation continues to operate a policy whereby travel and out of
pocket expenses can be reimbursed lo volunteers.
D. Risk Management
The Board of Management has assessed the major risks to which the com pany is exposed. in particular lo fhe
operations and finances of the Charity, and is satisfied that systems and Pro￿dureS are in place lo m iligate our
exposure to the major risks.

Lurgan Young Men's Christian Association
IA company Ilmited by guarantèe. not having a share capitall
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
The organisation has a risk register which is prepared by the CEO and staff and which is reviewed by the Board of
Management. This register seeks to summarise the threats, actions or events that might adversely 8ffecl the
organisation's ability lo achieve its objectives. As such Trustees seek lo avoid unnecessary risks. and mitigate
against those risks which inevitably arise as a result of our programme activities.
Vlslon Objectives & activities
In setting our objectives and planning our activities for the year, the Trustees have given careful consideration to the
Charity Com mission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to
achieve the YMCA'S purposes and Provide benefit to the beneficiaries.
Public Benefit Statement
The YMCA is a Christian o@anTsati(n and - although the advancement of religion is not an expressed purwse - al
purpo*s are an expressi(￿ of Christian princples through 'soaal action.. The YMCA offers a ccxnprehensive range
of opporiunities lo its beneficiaries and meets the 'Public Benefit requirement as follows=
Purpose l - in Ihe provision of educatAon
The dlrecl benefits attributed to this purpose include improved educational attainment and social indusDn through
'non4ormal' education. As a result, the physicd, mental and spiritual capabilities, competences, skills and
understanding ol the beneficiaries are im proved.
These benefits are tangible and can be demonstrated. for example. through supwrt for learning. person and social
devebpmental activities for young people. the gaining of leadership skills. enga&wnent in active citizenthip. the
development of thinking skills, life skills, and employment skills.
This is eVIden￿d by the fedback from parbcipants, data co1￿cted on prcJJressDn and impact and independent
evaluations.
The benefi￿ar￿S are. potentially, any mem of the public tyjl in parbajlar, child￿n, youro peopje and familEs
experiencing Social exclusion.
Purpose 2- promote healfhyliving
The benefits attributed to this purpose include reduction of personal ham to indimd￿l participants. reducti￿ in
anti-social behairiour, improved personal knouAedge, health awareness aNJ persond self-rx>rfiden¢e and contrd
which results in improved life choices.
The benefits are evident in the increase in PO￿tiVe mental and physcal wdl being of young people and their positive
engagement in the wider community. school and recreationd activities. The work is often delivered by the YMCA with
partners who see day to day evidence of the change in behaviours including schools. ABC Council. SHSCT.
Evidence of the change is reeorded through practitioner and participantfeedback and interagency review.
The beneficiaries are young people and their families.
Purpose 3 - promote community engagement
The YMCA recognises young rEople do not live in i9)lafyon from family, c(xnmunity and 0￿r institutions in soiiety
Iherefore the benefits from this purpose txjnsisl of incwsed opwrtunities for ￿lunteering and active abzenship,
InCrea￿d support for community activities, improved community rekitions and racial ￿MionY and reduced
sectarianism.
The tsn9I￿e benefits aTe demonstrated by increased famly and Community activity. increas&d dkqlogue aC￿sS
community divi&s. the training of volunteers and feedback frorn vOlunt￿r$. leaders, other stakeholjers e.g. schools
and parbcipants.
Puwose 4- reliev8 orassistin the relief of ne8d
The benefits attributed tenefit lo this wrpose indude the p￿Visi)n of new OFPOrtunities for iThlivKluals who ha
diffiojlty in the areas of health, physical or edu(8tional disability, as well as those who are marginalised or 'a I risk.
The tangible outcomes indude better edU￿tiOnal ￿rfOmian￿, improved soaal activity, increased employability and
stsble relatr)nships. These outcomes lead to im proved lrfe choi￿$ and skills of independent living and reduced
dependency on others.
In the 22123 period, YNCA Luigan review8J its Wision Mission and Val￿S ststement as part of a National YMCA
Ireland remew. Young people, staff. volunteers and Trustees were part of this review, with the fdlowing statements
being adopted.
Vision
Our vi5i0n is a town where young people, their families and the whole community flourish in body. m Ind and spirit.

Lurgan Young Men's Christian Association
{A company limited by guaranttè. not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
Mission
Our mission is
lo create an inclusive space where everyone feelswelcomed. accepted and inspired by social justice and peace,
and
To provide life enriching opportunities for young people within the Lurgan community
Values
Our foundational value base is that YMCA Lurgan will be a place of welcome, opportunity, well being, peace and
social justice for all.
In order to fulfil this vision. YMCA Lurgan interprets the YNCA movement foundational statements for the present
limes as a desire to demonstrate Christian Social Action in local comm unities as noted in our core purposes, by
promoting piogrammesfocusing on youth development, healthy living and community engagement in the following
ways.
Youth Development
including all young people regardless of race, ethnicity. religion. income or gender
encouraging young people lo engage in non-fomial education & reach their potential
respecting the contribution of young people in ihe design of programmes & governance of the
organisation
Heallhy Living & education -
promotion of healthy living including emotional and mental well being through ourseNices. activities and
programmes
striving lo meet the needs of young people in a holistic way
creating safe spaces where issues can be explored
signposting young people lo specialist services where necessary
Community Engagement
Promotion of communityengagementand active citizenship for young people, families and other adults
for the purpose of family support. im proving community relat¢ons and active citizenship
hamessing the resources of local communities to help meet the needs of young people
working collaboratively with families & other organisations
working forIusti￿ and advocating with and for young people & their negds

Lurgan Young Men's Christian Association
IA company Ilmlted by guarantee. not having a share capital)
TRUSTEES. ANNUAL REPORT
for the flnanc181 year ended 31 March 2023
Revlew of Actlvltles. Achievernents and Performance
Youth Work Provlsion
During the 22123 period. there were 3 funded youth work programmes delivered. These included our Core Youth
Work Provision funded by the Education Authority through the Local Area Funding Award. the Summervibes
programme funded through the Neighbourhood Renewal Cr8igavon-Youth Engagement Pmgramme and the
continuation of the Independent Living Programme funded through the Southern Health and Soclal Care Trust.
Core Youth Provision
YMCA Lurgan has had anothei extremely successful year in the delivery of its EA Funded youth programme for the
22123 period. This year we have received 4 '0utstanding' moderation reports which reflect the quality of provision
based on a strong foundation of quality staff development as well as quality governance, with moderators reporting
the following:
June 22 'The strategic leadership with YMCA have plannedand are delivering on a programme of needthat
supports the learning and achieving of children and young people . . YMCA provide a fun and engaging
space. creating opportunities to learn new skills 8ndbuild friendships.,
Sept 22- 'Therg are clearstructures for both young people. staff and volunteers to provlde Inputs on
currlculum development that Is basedon identified need...Work with young people is strengths-basedand
CRED principles are embeddedin everyaspect of the oryanisations work..
Nov 22 - 'Middle and Senlor strategic leadership work closety together In the plannlng and strateglc dlrectlon
of YMCA Lurgan. with the Boardof Management fully informed and engagedln thts process.
March 23 - ' YMCA Lurgan has a breadth of Youth Work EXperie￿e...wi¢h activities takingplace in a
stimulating environment where young people are safe andsecure...(he youth work.team andyoung people
work collaboratively with a sense ofpurpose"
Throughoutthe 22123 period. we have delivered generic youth 'drop in. sessions for young people aged beiween
9-13 yrs on Wednesday and eady Friday evenings. with sessions airned at young people aged 14 plus being
deliveied on Thursday. Friday and Saturday nights. Alongside this a number of targeted programmes and an after
schools'Homework Hub. have been made available to the current membership of 225 young people aged
9-18yis. This membership number include5 153 young people aged 9-13. and 72 young people aged 14-18 yrs.
The mem bership profile is reflective of the area demographics with a core number of young people attending from
ethnic and cultural backgrounds where English may not be the first language of parents. continuing to attend and
flourish.
Throughoutthe past 12 months. we have continued to develop positive partnership and collabordtive working with
other YMCA'S and local servicesto create projects using diverse methodologies
including creatsve arts, global youth work and Intemational opporbJnitie5.
inlergeneTational programmes and social action partnerships in order to engage
as wide a range of young people as possible including those with identified poor
mental he811h. young people with SEN and young people from various cultural
backgrounds. We continue to work closely with PSNI. Social Services and
Schools to support young people who
are care experienced and those who
are identified as being vulnerable or at
risk.
As identified in a moderation report'A
key strfjngth of the centr$ is the
highly effective links and
partner5hip5 thatadd significant
scope to the centre's aims and
objectives but more importanNy are
adding value to the youth service
dellvery in the area..

Lurgan Young Men's Christian Association
IA Company Ilmited by guarantee. not having a Sha￿ capltall
TRUSTEES. ANNUAL REPORT
for the flnanclal year ended 31 March 2023
Summer Vlbes project
During ¢he year, our youth provision was also supported by grant aid from Neighbourhood Renewal Craigavon-
Youth EngagementProgramme, which enablgj usto supporta group of 12 young people to make the transition from
juniorinto senior provision with a focus on Health and Well Being. Despite this being a small scale projectdelivered
durlng the month of Augus122, il had a huge impaclon the young people involved - all of whom have remained fully
engaged in YMCAa¢tivities and progiammes.
Indgp9ndent Living Programme {ILP)
This programme continues to be funded through the Southem Health and Social
Care Trust. In the 22123 period. Childw's Disability Services referr￿1 a number of
young peop￿ with learninglphyscal disabilities to the YMCA Lurgan ILP"
program me, with the aim of developing participants, independent living skills by
Inereasing young people's parbcipation through
personal and social development activities
Improving the young people's ability to work as
team and socialise with others
supporbng the devebpment of lrfe skills to enable the young people to be mo
independent. and
Increasing the young people's positive well being and personal resilience.
Throughoutthe year, relevant pmgrammes were plann￿ and delivered in partnership with the participanls. based on
the emerging and identified needs of the young people and familEs. The group meteach week on a Tuesday evening
once per month on a Saturday {excepl for July and August), with a summer scheme being delivered over July and
August replacing the usual weeklylmonthly provision. In total young people were provided with Young people are
also supported lo parhcipale in a residential experience.
Overall, participants who participated in the service, reported back that they had enjoyed the programme, Ihat they
had learned new skills and had tried aclivitieswhich they didn't think they would have before joining the prograrnme.
Parents reported a high level of Satisfaction with the programme. Anecdotal feedback from Social Workers and staff
from the Children's Disability Team, has also been very positive throughout the piogram me
Some Quotes from young people when they were asked aboutlhe programme included
'18m able k) tell the bus driver where l am going and then payforlhe tscker
'1 enjoyb8ing able to use the bus and train,
'1 feel more confidentaboutgoing shopping.
'lin notafraid lo go out to the cinema anymore.
'Isfayed away from home for tho ffrst time.
'Ihave nlade new friends at the YMCA,

Lurgan Young Men's Christian Association
IA company limited by guarantee, not having a share capital)
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
'Iln not 8$ shy 8$ before... and I feel l am betteraf
being able to talk to talk to people.
'Ihave leamed how lo cross mads, and lam able to cook8 meal,
Quotes fiorn parents induded..
Myson sfrlves to do more lorhimselfie dressing,
personal hygiene. maklng snacks,
He has beGome 'much betterat wailing and taking
lums and tries notlo interruptso much,
'1 feel (my daughter) has be¢omg more confident,, th8
Tr
io L&iSburi
pmgramrne has 'helped herso¢ially as she made new
friends and has picked up some useful skills,
'She has fr7ed different ttjlngs going on the fnps.
independenfly withoutus,
'His mood has improved 8nd he Is more willing to ty new things.
'Ireallyfeel thatthe group has been great forhim,
'She feels accepted, safe and supported here,
Community Engagement
Through supportfrom the ABC Council's Communty Developmenlgrant underils Financial Assistance Policy, as well
as the TNL AwardsforAII grant aid. YMCA Lurgan has continued to supportwidercommunityengagemenl during the
year. This has ineluded opening up ourtraining opportunities to members from other local groups in order to support
their leaming and engagement, providing volunteering opportunities lo members of the local community. providing a
space for local groups to meet and community'get logelhers. in the form of coffee mornings. This has in turn
strengthened our nefvlorks and helped lo build stronger patherships and provision in the town. A Strategic goal
moving forward is to build on our community netsvorks and engagement in older to ensure thatlhe wider community
'knows who we are and what we do,. By strengthening our communication with others and developing cownmunity
patherships we can in turn strengthen our programme of delivery and ensure Ihatwhatwe are delivering reflects
local needs. Other partnerships (hisyear have been with Craigavon Senior High School and St Ronan's College with
the deliveryof piogratnrnesto support young people who may. because of life Circumstan￿5, can be struggling with
school and education.
10

Lurgan Young Men's Christian Association
IA company limited by guarantee, not havlng a share capital)
TRUSTEES, ANNUAL REPORT
for the financial year ended 31 March 2023
F¥
YMCA Intemship Programme
We were delighted this year Ihal we were able to develop our own YMCA Lurgan Intemship programme, which was
launched in September 2022, with 2 Interns joining our team for a minimum of 12 months. With the support of local
Trust funds and Individual donors we were able to offer a paid Internship programme to 2 young people aged between
18-25 years. This programme will run for the next 3 years, offering training opportunities as well as paid employmenl
experience in youth work for young people who have or are facing barriers to fvrther education.
Financial Review
YMCA would like to thank all of our funders for their support during this financial year, including the Education
Authority, Southern Health and Social Care Trust, ABC Council, Craigavon Neighbourhood Renewal, TNLAwards for
All and the many private donations from individuals. trust funds, local churches. businesses and groups who continue
to support our work. We are extremely grateful and would not be able to provide such a range of programmes and
seNices without such support and assistance.
Financial Results
At the end of the financial year the company has assets of £1.945.515 and liabilities of £231,753..
The net assets of the company have increased by £21,280
Resep4es Policy
The Resetves Policy continues to aim towards a free reseNes target amount of £50,000, which better reflects the
level required for an organisalion of our size.
The Tnjstees feel thal this level of reserves is essential to enable the Charity to continue lo provide its activities for the
foreseeable future. The ReseNes Policy is an integral part of the charity's planning. budget and forecasts.
Approved by the Board of Trustees on 13th November 2023 and signed of its behalf by:
Georg
Truste
Nes
tt Emerson
11

Lurgan Young Men's Christian Association
IA company limited by guarantee, not having a share capltall
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 March 2023
The trustees, who are also directors of Lurgan Young Men's Christian Association for the purposes of company law,
are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors lo prepare financial statements for each financial year. Under that
law the trustees have elected to prepare the financial statements in accordan￿ with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). Under
company law Ihe Irustees must not approve the financial statements unless they are satisfied that they give a true
and fair view of the stale of affairs of the company and of the surplus or deficit of the company for that period.
In preparing these financial statements. the trustees are required to:
select suitable accounting policies and apply them consistently.,
make judgements and estimates that are reasonable and prudent-
state whether the financial statements have been prepared in accordance with the relevant financial reporting
framework, identify those standards, and note the effect and the reasons for any material departure from those
standards- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
company will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the
company's transactions and disclose with reasonable accuracy at any time the financial position of the company and
enable them to ensure that the financial statements comply with. They are also responsible for safeguarding the
assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Approved by the Board of Trustees on 13th November 2023 and signed on its behalf by:
George
Trustee
sbi
Emerson
12

Lurgan Young Men's Christian Association
{A company limited by guarantee, not havlng a sharè capttall
INDEPENDENTEXAMINER'S REPORTTOTHE BOARD OF TRUSTEES
OF LURGAN YOUNG MEN'S CHRISTIAN ASSOCIATION
We have examined the finanaal statements of the com pany for fhe fin8nci81 year ended 31 March 2023, whith
comprise the Slalement of Fin8na81 Activities {incortK)rating an In￿me and ExpEndilure Aecc¥Jntl, the Bdan
Sheet and the related notes.
Respectlve responsibilitl¢s of trustees and examlner
The companrfs trustees (who are alg) the directors of CLYnpany for the p￿￿OseS of company kw) are
reSpon9b￿ for the preparation of the financial statements in accordance with the requirements of the Companies Act
2006. The companrfs trustees conSi￿r that an audit is not required for this financkgr year under Chapter 3 of Part 16
of the Companies Act 2006 and that an independent examination Is required.
is our responsibility to..
examine the financial ststements under section 65 of the Charities Act..
follow the procedures Lgid (k)wn by the general Directions givan by the Charfty ComMissic￿ for Norlhem Ireland
under section 6519}Ib) of the Charilres Act,. and
state whether particular matters have come to our attention.
Basis of independent examiner's report
We have eyamined your crthpany financial stslemenls as required under section 65 of the Charities Act and our
examination was carrEd out in accordance wilh the general Directions given by the Charity Commission for Nortt)em
Ireland under Secti(￿ 6519}(bl of the CharitEs ACL An examinati¢￿ indudes a review of the accounting fEcords kept
by the company and a comparison of the financkal ststements presented with those records. It also includes
consideration of any unusual items or disdosures in the financial statements and see￿ing exp4anations frvm the
trustees concerning any such matters. The procedures uNlertaken do Th)1 provKle all the eVKIen￿ Ihal would te
requitBd in an audit and consequentty no opinDn is given as lo whether the accounts present a 'lrue fair, vrew
and the report is limited lo those matters set out in the ststement below.
In connection with our examination, no matter has come lo our attention which gives us cause to believe that in, any
material respecL-
accounting records were not kept in accordance with section 386 of the Companies Act 2006
the financial statements do not accord with those accounting records
the fnancial ststements have fK)t been prepared in accordan￿ with the accounting ￿qUIrements of sedon 396
of the panies Act 2006 and wlh the methtyjs and PTinapJ2s of the Statement of Reccmmen¢Jed Practi
aPPficat￿e to charities preparing their accounts in accordance with the Financiaf Reporting Standard applicab￿ in
the UK and Republic of Ireland IFRS1021
there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statornent
We have no concerns
ave come across no other matters in connection with the examination to which attention
uld
rawn in
rt in order to enable a proper understanding of the financial ststements to be reached.
srep
ARK & COMPANY LTD
red Accountants
amegie Street
Lurgan
Co. Armagh
BT66 6AS
Northem Ireland
Date." 13th November 2023
13

Lurgan Young Men's Christian Association
IA company limited by guarantee, not having a share capltall
STATEMENT OF FINANCIAL ACTIVITIES
{IncoTporating an Income and Expènditure A￿Ount)
for the financial year ended 31 March 2023
Unrestricted Rg$trl¢ted
Funds
Fund$
2023
2023
Total Unrestricted Reslrfcted
Funds
Funds
2022
2022
Totsl
2023
2022
Notes
Incomlng Resources
Voluntsry Income
Activities for generating
funds
Otherincome
47.683
38,265
145.262
192,945
38.265
29,798
1,091
149,367
179,165
1.091
32
35,191
140
35,331
36,283
36.283
Totsl inc¢mlng resources
121,139
145,402
266.541
67.172
149,367
216.539
Resources Expended
Charitable activities
107.901
137,360
245,261
75,716
131,198
206,914
Net incomlngloutgoing
resources before
transfers
Gross transfers b&￿een
funds
13,238
8,042
21.280
18,544}
18.169
9.625
20,282
120.282}
Net movement in funds
for the flnancial year
13,238
8,042
21,280
11,738
12,1131
9,625
Reconciliation of funds
Balances broughtforward at
1 April 2022
16
154,418 1,538,064 1,692.482
142,680 1.540.177 1.682.857
Balances carried forward
at 31 MaT¢h 2023
167,656 1,546,106 1,713,762
154,418 1,538,064 1,692,482
The Stslement of Financial Activities inciudes all gains and losses recognised in the financi81 year.
All income and expenditure relate to continuing activities.
The notes on pages 16 10 21 form part of the financial statements
14

Lurgan Young Men's Christian Association
{A company Ilmlted by guarantee, not having a share capitsl)
Company Number: N1063094
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
Fixed Assets
Tangible assets
Investments
1,852,557
348
1,878,035
285
10
1,852,905
1,878,320
Current Assets
Debtors
Cash at bank and in hand
11
10,264
82,346
5,726
69,986
92.610
75,712
Creditors: Amounts falling due within one year
12
{50.066}
(55.0521
Net Current Assets
42.544
20,660
Total Assets less Current Liabilities
1,895,449
1,898,980
Creditors
Amounts falling due after more than one year
13
(181,6871
(206,498)
Net Assets
1,713,762
1,692,482
Funds
Restricted funds
Unrestricted designated funds
General fund {unreslricted)
1,546,106
34,555
133,101
1.538,064
20,000
134,418
Total funds
16
1.713.762
1,692,482
These financial statements have been prepared in accordance with the special provisions relating to small companies
within Part 15 of the Companies Act 2006.
For the financial year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of
the Companies Act 2006- and no notice has been deposited under section 476.
The trustees confirm Ihat the members have not required the company to obtain an audit of its financial statements
for the financial year in question in accordance with section 476 of the Companies AGt 2006.
The trustees acknowledge their responsibilities for ensuring that the company keeps accounting records which
comply with section 386 and for preparing financial statements which give a true and fair view of the stale of affairs of
the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006
relating lo financial statements, so far as applicable to the company.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to
the small companies, regime and in accordan￿ with FRS 102 "The Financial Reporting Standard applicable in the
UK and Republic of Ireland" applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 13th November 2023 and slgned on its behalf
by
Georg
Truste
es
tt Emerson
The notes on pages 16 10 21 form part of the financial statements
15

Lurgan Young Men's Christian Association
(A company limited by guarantee. not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2023
GENERAL INFORMATION
Lurgan Young Men's ChTistian Associ4tion is a company limited by guarantee incorwraled in Northern
Ireland. The registered Offi￿ of the ¢xmpany is 4 Canegie StreeL Lurgan. CrawJavon. Co. Am)agh, BT66
6AS, Northern Ireland which is atso the principaf place of busness of the company. The finanaal statements
have been presented in Pound Slerfing (£1 which is also the functional Currency of the com pany.
SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES
The fdlowing accouiling poliaes h3ve applied consislenuy in dea￿ng wlh it￿S vknich are congdered
malerfal in relation to the charity's financial statements.
Basis of preparation
The finanaal statements ha￿ been p￿pared on the going ttfi￿rn basis under the historical cost
convenlon. m¢yJrfI￿j to include certain items al fair valLE. The financial statements have been prepared in
accordance with the Statement of Recomrnended Practice {SORPI 'Accounling and Reporting by Charities
preparing their accojnts in accordance with the Financial ReportirYJ Standard appllcaE￿e in UK and
Republic of Ireland FRS 102" applying Section 1A of that Stsndard.
As perm itted by the Ccmpanies Act 2006, the company has varied the stsndard fomats in that act for the
Statement of Financial Activities and the Balan￿ Sheet. Departures f￿M the standard fomats are lo comply
with the requirements of the Charities SOFF and are in Complian￿ with section 4.7, 10.6 and 15.2 of that
SORD.
Statement of compliance
The financial statements of the Company for the financid year ended 31 Deomber 2017 ha￿ been prnpared
on the goiro concern basis and in aC￿rdance with the Statement of Recommervjed Practice ISORPI
"Accounting and Reporting by Charities p￿parIng their aceounts in accordan￿ with the Financkgl Reporting
Standard applicable in the UK and Republic of Ireland FRS 102" applying Section 1A of that Standard.
Incoming Resources
Voluntary income or capital is included in the Statement of Financial Activities when the company is ￿gallY
entilted to i( its finanoal vaue can be quanti)led wth reasonable ￿rtaInty and there is reasonatle certainty of
its ultimate rEceipt. Entiuemenl lo legacies is considered establish￿1 when ccmpany has been nolrfied of
a distribution to be made by the executors. Income received in advan￿ of due perfomiance un(*r a contract
is accounted for as deferred inL¥Jme until earned. Grants for activities are re Cognis￿] as income when the
related conditions for legal entiuementhave been mel.All other income is accounted foron an accruals basis.
Rosources Expgnded
All resources expended are accwnted for on an accruds basis. charitab￿ activities indude costs of services
and grants. support costs and depreaaticfft on reialed assets. Costs of generatirg funds simlarly include
fundraisng activities. Non-staff costs not attributed to one r21egory of activity arE allocated or apFNJrboned
pro-rata to the staffing of the relevant service. Finan￿. HR, IT and administrative staff cosis are direcuy
attributable to indivKlual activities by otiective. Govemance costs are those aS9)cIa￿ with constitutional and
stalulory requirements.
Tangible fixed assets and depreciation
TangitrAe fixed assets are staled at cost or al valuation, less accumulat￿ deprEoiatr)n. The charge to
depreciation is calculated lo write off the original cost or valuation of tangib￿ fixed assets. less their estimated
residual value, over their expeoled useful Iivgs as follows=
Land and buildings freehold
Fixtures. fittings and equipment
2% Straight line
250/0 Straight line
Investmgnts
Investments held as fixed assets are staled at cost less provistin for any pemanent dimnuti(n in vaue.
Income frcrn other fnanaal fixed asset inveslrnenls together with Èny related lax credit is recognised in the
income and expenditure account in the financial year in which it is receivable.
16

Lurgan Young Men's Christian Association
IA eompany limtied by guarantee, not havlng a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Debtors
Debtors are reCcgnI￿d at the setuemenl amount due after any dismunt offered. Prepa￿￿ents are valuad at
the amount prepaid nel of any trade discounts due. Inc¢)me recognised by the c(mpany from govemment
agencies and other co-funders. but not yet received atfinancial year end. is included in debtors.
Ca$h at bank and In hand
Cash al bank and in haThJ comprises cash on deposit at banks requiring less than thrEe months noti￿ of
withdrawal.
Taxatlon
No current or deferred tayation arises as the company has been granted tharitable exemption. Irrecoverat￿e
valued added tax is expensed as Incurred.
Pensions
The company operates a defined contribution penS￿n scheme forempbyees. The assets of the scheme are
held separdtely frDm those of the company. Annual contributions ￿ya￿e to the company's ￿nS￿n scheme
are charged to the income and expenditure account in the period lo which they relate
INCOME
DONATIONS AND LEGACIES
Unrestrlcted Restrlcted
Funds
Funds
2023
2022
Grant Ineome
Donations & Gifts
5,000
42,683
145.262
150.262
42.683
168,380
10.785
47,683
145,262
192,945
179,165
OTHER TRADING ACTIVITIES
Unrestrlcled Restrlcted
Funds
Funds
2023
2022
Fundraising Income
38,265
38,265
1.091
OTHER INCOME
Unrestrlcted Restricted
Funds
Funds
2023
2022
Other income
35,191
140
35.331
36.283
EXPENDITURE
CHARrrABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
2023
2022
Grant Funded Actlvllles
other Programme I Project
expenses
133.006
69.114
2.501
40.640
135.507
109.754
131.198
75.716
202,120
43.141
245,261
206.914
17

Lurgan Young Men's Christian Association
IA company limited by guarantee. not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
SUPPORT COSTS
Charitable
Activities
2023
2022
Legal Fees
Bank Fees & Interest
Depreciation
Accountancy Costs
902
14.601
25A78
2,160
902
14,601
25.478
2.160
793
10,906
25,478
1,920
43,141
43.141
39,097
ANALYSIS OF SUPPORTCOSTS
2023
2022
Legal Fees
Bank Fees & Interest
Depreciation
Accountancy Costs
902
14.601
25.478
2.160
793
10.906
25.478
1,920
43,141
39.097
NET INCOMING RESOURCES
2023
2022
Net In¢omlng Resources are stated after chargingllcreditingl:
Depreciation of tangible assets
Independent Examinels remuneration=
independent examination services
25A78
25,478
2.160
1,920
AMOUNT WRirrEN BACK ONIOFF INVESTMENTS
2023
2022
Amounts written off investsnents in prior financial years written back..
- fixed assets
1631
79
EMPLOYEES AND REMUNERATION
The staff costs comprise:
2023
2022
Wages and salaries
Pension costs
141A73
7,202
118,355
5,442
148,675
123,797
18

Lurgan Young Men's Christian Association
{A company Ilmlted by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financlal year ended 31 March 2023
TANGIBLE FIXED ASSETS
Land and
Flxtures,
buildlngs fittlngs and
freehold
equlpment
Total
Cost
At 31 March 2023
2.022.915
157.386
2.180.301
Depreciation
At 1 April 2022
Charge for the financial year
159,939
20,458
142,327
5,020
302.266
25,478
At 31 March 2023
180,397
147.347
327,744
Net book value
At 31 March 2023
1,842,518
10,039
1,852.557
At 31 March 2022
1,862.976
15,059
1,878,035
10.
INVESTMENTS
Other
Investments
Total
Investments
Cost
At 1 April 2022
Revaluations
285
63
285
63
At 31 March 2023
348
348
Net book value
At 31 March 2023
348
348
At 31 March 2022
285
285
11.
DEBTORS
2023
2022
Trade debtors
Prepayments and accrued income
9,341
923
4,626
1,100
10.264
5.726
19

Lurgan Young Men's Christian Association
IA ¢ompany limited by guarantee, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
12.
CREDITORS
Amounts falling due within one year
2023
2022
Bank Loans
Taxation and social security costs
Ott)er creditors
Accruals and deferred Income
36.791
2,202
2,035
9,038
32.252
2,294
10,151
10.355
50,066
55.052
Current Security for Loans made can be summarised as follows .
1. Danske Bank have a mortgage charge dated 114114 over the property at Carnegie Street, Lurgan.,
2. Ulster Community Invesl))ent Trust have a mortgage charge dated 1212116 0￿r the propety al Camegle
Street, Lurgan-
3. Department of Education have a Deed of Covenant charge dated 1115112 over the propety al Carnegie
Street. Lurgan:
4. Inlemational Fund for Ire￿nd have a Legat Charge dated 2314112 over the propety al Camegie Street,
Lurgan.
CREDITORS
Amounts falling due after more than one year
2023
2022
Bank loan
181,687
206.498
Repayable in one year or less. or on demand (Note 121
Repayable between one and iwo years
Repayable between two and five years
Repayable in five years or more
36,791
36,791
110,373
34,523
32.252
32.251
96.755
77,492
218.478
238,750
14.
PENSION COSTS - DEFINED CONTRIBUTION
The Company operates a defined contribution penson scheme. The assets of the scheme aJE held
separaldy Irom those of the ccfflpany in an independendy adrninislered fund. Pensw)n costs 8mcunled lo
£7,20212022 - £5.442).
15.
RESERVES
2023
2022
At 1 April 2022
Sury)ILts forthe financial year
1.692A82
21280
1.882.857
9.625
At 31 March 2023
1,713,762
1,692.482
16.
FUNDS
16.1 RECONCIUATION OF MOVEMENTIN FUNDS
Unrestrlcted Restricted
Funds
Funds
Total
Funds
At 1 April 2021
Movement during the financial year
142.680
11,738
1,540,177
(2.1131
1,682.857
9,625
At 31 MaTch 2022
Movement during the financial year
154.418
13.238
1.538.064
8,042
1.692.482
21,280
At 31 March 2023
167,656
1,546,106
1,713,762
20

Lurgan Young Men's Christian Association
IA company limited by guaranlee, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
162 PNALYSIS OF MOVEMENTS ON FUNDS
Balance
1 Aprll
2022
Income Expenditure
Transfers
between
funds
Balance
31 March
2023
Restricted funds
Southern Health & Social Care
Trust
Education Authority
EA- IT
EASR- Peace TBUC
ABC Council Community
Development Grant
EA- Wellbeing
Neighbourhood Renewal,
Craigavon
Awards 4 Al
Building Cost Initial Funding
3.563
18,848
20,398
2,013
104,733
104,241
492
27
247
1,646
27
247
478
8,208
7,040
20
20
156
3.613
3.457
10,000
2,224
7.776
1.533.729
1,533,729
1.538,064
145,402
137,360
1,546.106
Unrestricted fund$
Designated Fund - Loan
Repayments
Unrestricted General
Unrestri¢led Free Reserves
Non-cash Reserve
Internship Funding
20,000
14,5SS
34,555
104.139
96.057
{8.0821
117.3801
10.907
44,626
89,792
27.246
100.699
5.156
17,000
11,844
154,418
121,139
{107,9011
167,656
Total funds
1.692.482
266,541
245.261
1,713,762
17.
STATUS
Lurgan YMCA is a eompany limited by guarant￿ governed by its Memorandum and Articles of Association.
In the event of the charity being wound up. the liability in respect of Ihe guarantee is limited lo £1 per member
of the charity.
The liability of the members is limited.
Every member of the company undertakes to contrfbule to the assets of Ihe company in the event of its being
wound up while they are memters, or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased lo be members, and the costs, charges and expenses of winding
up, and for the adjustrnent of the rights of the contributors amoro themselves, such amount as may be
required, not exceeding £ 1.
18.
CONTINGENT LIABILITIES
Funding has be￿ secured from a range of funders for the buRdng project for the new premises in Lurgan.
Some of these fvnders have claw back and restrictive ciauses in their letters of offerwhith woukl entiue them
to a repawnent of the funding provKJed lo the charity in the event that the charity ceased or the picperty is
sold within a specified lime period. A definite amount cannot be confirmed in respect of this.
19.
RELATED PARTY TRANSACTIONS
DuriThJ the year £8.127 was paid to Emerson Office Supplies Limited. a company in wFych one trustee. Mr
George Emerson is a director. This 8mount was fully paid during the year and there is a balan￿ of £668
outstanding 81 the balance sheet date.
There were no other payments made to Trustees, or related parttes during the current financial year.
21