Company r•gl8tratlon numb•r. N1066287
Cooneenlcoonlan CommuTrlty Devfrwnent Assoclatlon
Tradlng as C¢)oneenlCoonian Communlty Dwelopment A8so¢lation
Company lthIM¢d by guarantso
Unaudhod flnanclal slatwn•nts
30 Septwnbor 2019

Cooneenlcoonlan Communlty Development A68oclatlon
Company limlted ty guarantse
Contonts
Page
Directors and other inf0m￿tIOn
Directors rewt
AcGountants repcKt
Statement ol comprehensive
Siatement of ffinancial F#)siknon
statement of changes in equty
Notes to the financial ststements
8-11

Coon•eT￿o0nIaTh Communtty Devel*)pment A880clatk>n
Company Ilmited by guaranteo
Dtrector8 and other Inft•rnwtlon
Dlrector5
Mr Barry Boyle
Mr Hugh Bo
Cllr Sheamus Greene
Mrs Kattrken Haren
Mr John James M¢D￿ne11
Mr Pmp Mcth)nnell
Mr James McQuaK
Mrs Sarah Elizabeth Kyle
Mr James Patrick Boyle
Secretary
John James McDonr
Company numbor
NICfj6287
Rogl•t•rnd offl¢e
10 Mullagh￿l Road
BrooketLwh
BT75 ONL
Buslness addra85
10 Mullaghfad Rojl
Brc￿e￿￿￿h
Co. F￿mana9kn
BfT5 ONL
Accountants
Crudden Dolan Limited
23-25 0arliNJ Street
Enniskillen
BT74 7DP
Bankef5
Oanske Bank
PO Box 183
Donegalt Sware West
Belfast
BT16JS
Page 1

Coon¢enlCoonlan Communlty Dfrvdopmont AMo¢l•llon
Company limited ty guaranto0
Yoar anded 30 SePt￿b•r 2019
The dlrectors present their report WKI the unau(tited fmancial statements of Ihe C(￿pa￿ for the year ended
30 September 2019.
Dlrectors
The directh served the company durw¥J the as firfkws."
Mr Barry Boyte
Mr Hugh Boyle
Cllr Sheamus Greene
Mrn Kathleen Haren
Mr John James McDonnell
Mr Philip McDonnell
Mr James McQuaid
Sarah Ethbeth K
Mr James Patrick Boyle
Smal company provlslons
This report ha5 been prepared in accordance wth WOVtsK￿S apthb￿ to c(Mnpantes enlitted to the small
companies exemption.
Thi5 reFQrt was approved by the tx￿rd of directTh5 on 26 June 2020 wned on beh*f of the bDaTd by:
Mr John James MGDonne
Director
Page 2

COonee￿cODnlan Communlty Dèvelopment As8oclatlon
Company Ilmited by guarantee
Report to tho board of dlfectors on the prnparation of the
unaudlted statutory flnanclal statsments of Cooneenlcoonlan Communlty D•velopm•nt A88oclatloD
Year ènded 30 Septen4)&r 2019
In order to assist you to fufffl your duties under the Companies Act 20LB, we have prepared for YOUT approval
the fnan¢ial statements of COOnee￿Co[￿lan Community Develowent Association for the year ended 30
Sept8mber 2019 which comprise the statement ol comprehensive income, ststement of financial position.
st*ement of change5 in equty and related notes from the c(￿pan￿5 a¢¢ounting records and from
infomiation and explanatlons you have given us.
As a pra¢tising member firn of Chartered Accountants Ireland. we are sulect to its etlical and 0￿r
professional reqU1￿ments which are detsiled at w•M.charteredaccountants.ie.
This report 15 made solety to the lThrd of director5 of Cooneenlcoonian Community Development
Association, a5 8 in accordance with the tern￿ of OUT engagement letter dated 28 June 2018. Our work
has been undertaken solely to prepa￿ for your approv￿ the financial statements of Cooneenlcooni
Communty Development As50ciatÉon and state those matters that we have agreed to state to the board of
directors of COonee￿c￿lan Cl￿nmunity Devebpment AssrKiation a5 a body, ￿ this rep)rt In accordance
with the requirements of Chartered AcCoL￿tants Irel*KI as detaibed at 7MwI.tharteredaccountsnts.ie. To the
fulk5t extent perniitted by law, we do Th)t accew or assume responsibility to anyone other than
Cooneenlcoonian Community Develowent Ass{Jaa￿ and ts boartl of direciors as a body for our work or
for this reporL
It is your duty lo 8nsLn that C(￿lee￿Ic0oThlan Community Devekwent A￿lation has kept adequate
accounting records and to prepare ststuty financial staterents Ihat give a tJue and fair ￿eW of the assets,
liabilit￿5, financial positson and profil of C¢MeenlCoonian Ccmnmunty Devebpment Association. You
consider that CoDneenlCoonian Communty DeveknF4wit Assctiation Is exempt fr(xn the statutsy audit
requirement for the par.
We have rnt been instructgj to c4ry wt an audii or a weview of the financial slatements of Coorttnlcoonian
Community Devebpment Asswation. For this reason. we have not verified the accuracy or completeness of
the accounting records or infcKmati)n and explanatMs you have given to us and we do no( therets<
express any opinion on the slatutory ￿anCIal slatements.
Cnjdden Dolan Limited
Chartered Accountants & Registered Auditors
23-25 Darling Street
Enniskilkn
Co. Fe￿nanagh
Bf14 70P
26 June 2020
Page 3

coon0￿00nlan Communlty Developmnt A8soclatlon
Company lknited by guarante•
Statem•nt of comprnhen8lv• Incom&
Y•ar ended 30 Soptomber 2019
2019
2018
Tumovor
Admlnistrative expenses
Owratlng profft
11.W2
(7,425)
4,477
9.381
17,667)
1,714
Profft b•fore tsxatlon
4.477
1,714
Tax on profit
Profft for the flnanclal y•ar and total
comprehenslve In¢ome
4.477
1,714
All the aCtiVi￿e$ ofihe company are from conlAiuing operati￿&
The nots8 on pag•B 8 to 11 forni part of those financlal Statements.

Coon•enlCoonlan CoThwnunlty Development A$s￿latIOn
Company Ilmllod by guarnntee
StatThnt of financlal poslllon
30 Septomber 2019
2019
2018
Flxed assets
Tangible assets
210.340
206.814
210.340
206.814
Current assets
Cash at bank and In hand
6.993
5,767
6.993
5,767
Credltorn: amounts falllng duo
wlthln one year
(275)
Not currnnt aso9ts
6.718
5,767
Totsl assets10s8 curnint Ilabllitlos
217.058
212,581
217.058
212,581
Capttal and rnserves
Revaluation reserve
Profit and10s5 account
194,282
194,282
18,299
Members funds
217.058
212,581
For the year ending 30 September 2019 the company Wds enli1￿ to exemption from au(fit under sectKm 477
of the Companvas Act 2(YJ6 relating to small comwles.
Dire¢tots responsibiffties".
The membeT5 have not required the c<xw to obtan an a￿111 of ts fina￿181 statements for the yeai in
question in accordance with section 476".
The directors acknovAedge their respons￿lI1t￿ for complsryy with the requirements of the kt with respect
to accounting records and the ￿epara￿.0￿ of finanraal Stat￿ents.
These financial statements have been prepared in accordance with the FKovislons applicable to companie5
subject to the small companies, regme and in accordance with FRS 102 The Financial Reporting Standard
applioble in the UK and Republic of Ireland.
Thè notss on pages 8 to 11 fomi part of th•se fmanclal statoments.
Pago 5

CoonoenKoonlan ConNnunlty l)eveloV￿nt A8￿CIatIon
Company Iknlled ty guarnntee
Statem•rt of financlal pos6tlon (contlnu•d)
These financial statements were approved by Ihe board of dtrect(xs and autharised for issue on 26 June
2020, and are spjned on behalfof toard ty.
MrBary Boyle
Director
Company registration number. Nioeé287
The notss on pages 8 to 11 lomi part of th0ge fin•nclal statements.
Page 6

Cooneonlcoonian Community D•velopmeni A8soclatlon
Company limit•d by guarant
ststemont of ehanges In equlty
Year emlod 30 September 2019
RevaluatiDn
reserye
Profit and
loss
account
Total
At 1 October 2017
194,282
16.585 210,867
Profft the year
Tolal cc*nprnh•nglve Incom• forth• year
1,714
1.714
1.714
1.714
At 30 Septsmbor 2018 and 1 Octobor 2018
194,282
18.299 212,581
PmfftftKthey
Total compr•h￿1v• Income for the year
4.477
4,477
4.477
4,477
At 30 September 2019
194282
22,776 217.058
Page 7

CooneonlCoonlaTr Communlty Developm•nt Asooclation
Cryany lkn*od by guarantso
Nots8 to th• Ilnanclal statem
Y••rendod 30 Septonkn 2019
Gen•ral Infomiallon
The company Is a priv*e c(xnpany knited by guarantee, registered in Ncrtt*m Ireland. The add￿$S of
the registered office is Cooneerucoonian Community Devdopnent Asx¢iation, 10 Mullaghfad Road,
Cooneen, BraokeborougN Ca Fern￿nagh, BT75 ONL
Slatement of compllanc•
These fi￿cial statements ha¥e been prepared in c￿￿n￿WIth the provisions of FRS 102. Section
1A. The Flnancial Reporbng Stsndard appkth in the UK and Republic of Irefanrf.
Accountlng polkles
Ba81s of proparatlon
The finanoal staterrEnts trwve been prep* on Ihe hi5torThl cost basis. as modiffed by the revaluation
of certain financial assets and kljlities lrniesl￿￿t properlies measured at fair value through profit
or loss.
The financial slatements * Fwared #i sterlng, 15 functional currency of the enfly.
Turnover
Tumover is measured at the falr Val￿ of recèived or receivable for goods supplled
and servl¢es Tendered, net of dtsccxjnts and Value Added Tax.
Revenuè from the sale of goods is recognised vthen the significant risks and rewards of ownership have
tsansferred to Ihe buyer, usually on despatch ol the goods: the amount of revenue can be measured
reliabty.. it is probable that the assoaated econcmnic beneffts wll fkm to the entity and tr+e costs incurrèd
or to be incurred in respect of the tt*sackn can be measured relratrly.
Taxatlon
The taxation expense represents the aggregate amnt of current and deferred tax recognised in the
reporting period. Tax is recogfNsed in the slatement of compffthenstve income, except to the extent that
it relates to items recognised n other comyehensive or dire¢Uy in capital and reserves. In this
case, tax 15 recognised in other CoMp￿h&nSlve ordirecdy in capital and reserve5, respectivety.
Current tax is recognised on ta￿￿le profit for the current and past periods. Current tax is measured al
the amounts of lax expected to pay or recover using the lax rates and laws that have been enacted or
substantively enacted at the reporting dale.
Deferred tax is recognised in respect of all tining dillerences at the rewbng date. Unrelieved tax
10s5es and other deferred tax assets are recryJnised to the extent that it is probai4e that will be
recovered ajainst the reversal of deferred tax liabil￿eS or other future taxatAe proffts. D8ferred tax is
measured using the tax rates and kws thal have been enacted or substantivety enacted by the
reports'ng date that are expected to awy to feversa of the timlng thffer￿.
Page 8

COonee￿Co0nIan ConHnunlty Developnwnt A88oclalion
Company Ilmltsd by guanntse
Notss to the financlal statements l¢ontlnued)
Year ended 30 Soptember 2019
Tanglble 0888ts
Tangibl8 assets are initralty recorded at cosL arKI are subsequ8nty stated at cost less any accumulated
depreciation and impaimient losses.
Any tangible assets carried at revalued amounts a￿ recorded at the fair value at the date of reValua￿on
tess any subsequent accumulated (*preciation and subsequent accumulated impalmient bsses.
An incfease in the ca￿y1￿j amount of an asset as a result of a revaluation, ￿ recognised in other
comprehensive Income and a￿umu￿ted in capital and reser￿. except to the extent it reverses a
revaluatim decrease of the same asset Fxeviou51y recognised in profft ￿ 105s. A decrease in the
carying amount of an asset as a resu￿ of revalualw￿ is recognised in othw comprehensive income to
the exlent of any previousty recognised revaluation increase accumulated in capital and reserves in
respect of that a5seL Where a revaluati￿ deuease exceeds the accurnulatsd revaluation gains
accumulated in Gapital and resen•e5 in resFeCt ol Ihat a5* Ihe excess shall be recognlsed in profit or
Depreclation ts calcutated so as io write off the cost or Valuatic￿ of an asseL less its reS￿lU* ¥ah￿,
over the usefvl economk lrfe ofthat asset as folbvts:
Freehold propety
Flttings fixlures and equipnent
If there is an Indi￿1￿ that there has been a signifrant change in depreciaticm rate, useful life or
restdual value of tangible assets, the dePre0a￿ is reviseol prosFectively to reftect the new estimates.
15%
reduung baan
Impalrn)ent
A review for IndKatots of lmpaffn￿t is wied out at eath rèwrting date, wfjth the recoverabk amount
being estirnated there such exisL whe￿ the caTh￿ng value exceeds the rewverable
amounl the asset is ImpawEd accordingty. PrK)r inpairments are alw fevRw4ed for POSSbble reversal at
each reFX)rting date.
Then11 is not poss￿lIe to estimate the le(￿b[e amount of ￿ indNwJual a55et, an estimate Is made
of the recoverable amount ofthe ca5h*nerating unli to which Ihe asset belongs. The CaSh￿enerating
unit is the smallest identifHble group of assets that includes the asset and generates cash inflows that
we largely Independent of the cash Nifiows ftorn (ther assets or groups of assets.
Pagg 9

Cooneonlcoonlan Communlty Developmènt A88o¢latlon
Note8 to tho Ilnan¢lal slateménts Iconllnued}
Y•ar end•d 30 &pt8mber 2019
Flnanclal Instruments
A financial asset or a fi￿ar￿la1 liabHity is rec(YJnBed only when ttKg CoMp￿Y beco￿￿ a paty to the
contractua provisK)ns of Ihe instrument
Basic financral instruments are inibaly recwised ai the trdnsact*Jn prre, unless the arrangement
constitutes a financing transaction. where il is recognised at the we￿t value of the future payments
dis¢ounled at a mathet fate of interest for a simiLqr debt instrFmenL
Debt instruments ae subsequently measu￿0 at amortised cost
Where investments in non<onveftible weference stAres and non-pjttable ordinary shares or
preference shares are publicly trdded or their far Wdlue can otherwise be measured reliably, the
Investr￿t is SUbseq￿nItY measured at fair value *rylh changes in fair vatue recognised In profft or loss.
Al other such invesbments *e subsequenily measured at cost kn impainnenL
Olher financSal instruments, i￿[UdIr￿j derivative5. are inrbally recognised at Fair value. unless payment
for an asset is deferred beyond n(ml IM￿lneSS ternis or financed at a r*0 of snterest that is not
market rate. in whth case the asset 15 measured at the present value of the future payments
discounted at a market rate of interest for a ￿MIlar instrumenL
Other financial in5twments are subsequenty measured at faw value, wilh any changes recognised in
p￿fft or loss, wilh the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are revlwed for objective evKlence of
impalrment at the end of each reporting dat& If th*e is objective evidence of inwYrnenL an
Impairment loss is recognised in profft or loss immediately.
For all eqLMty instruments regardless of ￿nI￿n￿. and other financial assets that are indivldually
significanc these we assessed indrlidualty for impaimenl Olher financial asset5 or either assessed
individually or grouped on the basis of similar credit risk char*eristics.
Any reversals of impairment are reccgnised in profft or loss immediately. to the extent that the reversal
does not result in a carrying arnount of the ￿anCIal asset that exce8ds the canyir@ amount would
have been had the impairrrent not pwousty been reCOgn￿d.
Umlled by guarant••
The ¢ompany is th'mited ty guarantee and as such does ￿t have a share ￿PItal. In the event of a
windlng up the liabilty of the membws is limited to £2.
Profft befor• laxallon
Profit before laxation is stated after Chargffw(cred￿rnj):
2019
2018
Depreciation of tangiijle assats
1.274
1.498
Page 10

Cooneenlcoontan Conynunlty Dwolopment A8soElatlon
Company Ilmtted by guarantee
Notss to the flnanclal 8tatemonts (contlnued)
Year ondod 30 Soptember 2019
Tanglble ass•ts
Freehokl FNtures.
operty ffttwigs and
equipment
Total
Cost
At 1 October 2018
Additior
198.324
4.800
19,iYJO
217.324
4.800
At 30 Sept¢fflber 2019
Depr•clatlon
At 1 October 2018
CFwge for the y
At 30 S&pternb8r 2019
Carrylng amount
At 30 Septembpr 2019
At 30 Septembef 2018
203.124
19,0ty)
222,124
10.510
1,274
10.510
1,274
11,784
11.784
203,124
7.216
210.340
198.324
8.490
206,814
Credltors: amounts fallng due withln one year
2019
2018
Other crediicKs
275
Pag•11

Coonoenlcoonlan Communlty Developil￿t A88oclatlon
Company lknlled ty guarantee
The lollowlng pages do not form W of tho statutory accounts.

Coone0￿00￿lan Community Development Assodallon
Company limlted by guardntee
Detallod Income statement
Y•ar end•d 30 S•ptemb8r 2019
2019
2018
Tumovfrr
Activites for generating furKIs
Grants receNed
7.053
4,849
8,090
1.291
11,￿2
9,381
Grom pmfft
11,902
9,381
Gross profft perc•ntsge
100.0%
100.0%
Overheads
Adminlstradvo exp•n
Water rates
Insurance
Light and heat
Repairs and maintenarbce
Functions and class costs
AcGountancy fees
Bank charges
General expenses
Charitable donatI(￿S- type 1
Charitable donations
Depre¢HtiM of tangilJe assets
182)
11,430)
(7(￿)
(458)
(2.067)
{275)
{83)
(150)
(gjoi
(210)
11,3201
(3821
{125)
{2.240)
{492}
{56)
(1,3441
{1,4981
17,667}
{1,274)
(7.425)
Operdtlng profft
4,477
1,714
OperJtsng profft porc•nlag•
37.6%
18.30A
Proflt bglore taxallon
4,477
1.714