Company registration number.. NIC609218
Charity registration number.. 100781
Rowallane Community Hub
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 30 September 2024

Rowallane Community Hub
Contents
Reference and Administrative Details
Trustees, Report
2to4
Independent Examiner's Report
5t06
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9t015

Rowallane Community Hub
Reference and Administrative Details
Trustees
Mr Raymond Cochrane
Mr Arthur Wilkinson
Mr Trevor Bland
Mrs Susan Evelyn Welsh
Ms Elaine Baysting
Mrs Hazel Bland
Secretary
Charity Registration Number
100781
Company Registration Number NIC609218
Registered Office
35 Main Street
Sainffield
Ballynahinch
Country Down
BT24 7AB
Independent Examiner
RBCA Limited
Chartered Accountants
Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG
Page 1

Rowallane Community Hub
Trustees. Report
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements of the charitable company for the year ended 30 September 2024.
Structure, governance and management
The organisation is a charitable company, limited by guarantee and incorporated on 27 September
2011. The company is govemed under its Articles of Association and in the event of the company
being wound up members would be required to contribute an amount not exceeding £1.
Objectives and activities
The objects of Rowallane Community Hub are to promote the benefit of the inhabitants of Rowallane
area and its environs to.
Provide facilities in the interests of social welfare for recreation and other leisure time occupation
with the object of improving the quality of life for the inhabitants of the area of benefit.
Advan￿ community development in the area of benefit, and in particular the promotion of the
community and voluntary sector for the benefit of the public by providing support and facilities to
community and voluntary groups.
Promote education and training by.. providing facilities and equipment for the educational courses
and programmes., and promoting knowledge and education in good gardening principles and the
protection of the natural environment and encouraging participation in horticultural and gardening
activities.
Promote good community relations.
The Charity complies with the duty to have regard to the Commission's Public Benefit requirement
statutory guidance. In setting the objectives and planning the activities for the year the Trustees have
given careful consideration to the Charity Commission for Northem Ireland's guidance to ensure that
the activities have helped to achieve the Charity's purposes and provide a benefit to the beneficiaries.
Trustees and officers
The trustees and officers serving during the year and Sin￿ the year end were as follows..
Trustees..
Mr Raymond Cochrane {appointed 24 July 2024)
Mr Arthur Wilkinson
Mr Trevor Bland
Mrs Susan Evelyn Welsh
Ms Elaine Baysting (appointed 24 July 2024)
Mr Brian John Graham (resigned 1 July 2024)
Mr lan William Mack {resigned 18 November 2024)
Ms Pead Mary Ashby (resigned 24 July 2024)
Secretary..
Mrs Hazel Bland (appointed 29 July 2024}
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Rowallane Community Hub
Trustees. Report
Public benefit
The public benefit of the charity include=
giving people a meeting place to get together with others to do enjoy social interaction and to take
part in activities of a social and recreational nature. The participants learn new skills and share their
own knowledge and skills with each other.
encouraging people to become active in a voluntary capacity, organise groups if required and use
our facilities and activities to make life better for themselves and their neighbours.
the education of people in a range of subjects including Horticulture, the environment, gardening,
computer training, numeracy and literacy.
providing neutral space in the town of Sainffield which will be promoted to the whole community
regardless of religion, ethnic origin or personal background.
Achievements and perforniance
Rowallane Community Hub during this period continues to provide a shared community space for
community groups, voluntsry and statutory organisations, to meet and offer servI￿s. The hall
operates in separate buildings i.e. main building with upstsirs Conferen￿ room, accessible toilet,
kitchen and store, which can be aC￿sSed by a lift, and a ground floor building at the rear of the site
which provides additional spa￿, toilets and kitchen area.
During this period, we facilitated 7 regular user groups and 40 ad hoc users. The facility, all of which
provides support and services to the residents of Saintfield and surrounding area and improving their
quality of life, had a footfall of approximately 3000 in the year. Our users, activities include Rowallane
Men's Shed, children's dan￿ class, Bible classes, training, interagency meetings, ne￿OrkIng
meetings, children's parties, public meetings and youth activities etc. In addition, we facilitate a Hen's
Shed, Club @ The Hub, sewing and craft classes, physical activity classes, and Children's Summer
Scheme, again reducing social isolation and improving the health and wellbeing of local people.
Rowallane Community Hub is an integral part of the community infrastructure in Saintfield providing a
welcoming and accessible space for community use to meet a range of needs.
Financial review
During the year, Rowallane Community Hub had income in the year of £13,754. There was costs in
the year of £29,897 including depreciation of £15,658. This resulted in an overall deficit in the year of
£16,143 (2023. £3,290)
Statement of trustees. responsibilities
The trustees (who are also the directors of Rowallane Community Hub for the purposes of company
law) are responsible for preparing the trustees. report and the financial statements in accordan￿ with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of reSoUr￿s, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to=
Page 3

Rowallane Community Hub
Trustees. Report
select suitable accounting policies and apply them consistently-
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent"
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitsble company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
Small companies provision statement
This report has been prepared in accordan￿ with the small companies regime under the Companies
Act 2006.
The annual report was approved by the trustees of the charity on
behalf by=
20Jun 2025 and signed on its
Mrs Hazel Bland
Company secretary
Page 4

Rowallane Community Hub
Independent Examiner's Report to the trustees of Rowallane Community Hub
('the Company.)
I report to the charity trustees on my examination of the accounts of the Company for the year ended
30 September 2024.
Responsibilities and basis of report
As the charity trustees of Rowallane Community Hub (and also the directors of the company for the
purposes of company law) you are responsible for the preparation of the accounts in accordan￿ with
the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to
audit under company law, and is eligible for independent examination, it is my responsibility to..
examine the accounts under section 65 of the Charities Act"
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under section 65(9)(b) of the Charities Act.,
state whether particular matters have come to my attents"on.
An independent examination does not involve gathering all the eviden￿ that would be required in an
audit and consequently does not cover all the matters that an auditor considers in giving their opinion
on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an
independent examination can provide. Consequentiy l express no opinion as to whether the accounts
present a 'true and fair, view and my report is limited to those specific matters set out in the
independent examinerfs statement.
Basis of independent examiner's report
My examination was carried out in accordance with the general directions given by the Charity
Commission for Northern Ireland under section 65(9){b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe..
1. That accounting records were not kept in accordan￿ with section 386 of the Companies Act 2006;
2. That the accounts do not accord with those accounting records;
3. That the accounts do not comply with the accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the Charities Statement of Recommended Practi
applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard
applicable in the UK and Republic of Ireland, and
4. That there is further infomiation needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
I have completed my examination and have no COn￿mS in respect of the matters {1) to (4) listed
above and, in connection with following the Directions of the Charity Commission for Northem Ireland,
I have found no matters that require drawing to your attention.
Page 5

Rowallane Community Hub
Independent Examiner's Report to the trustees of Rowallane Community Hub
('the Company.)
ri
Brian Stewart
RBCA Ltd
Chartered Accountsnts
Linenhall Exchange
26 Linenhall Street
Belfast
BT2 8BG
20 Jun 2025
Date:.............................
Page 6

Rowallane Community Hub
Statement of Financial Activities for the Year Ended 30 September 2024
{Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Total
2023
£IAs
restated)
Unrestricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other income
3.419
9.383
952
3,419
9,383
952
10,710
15,816
1,207
Total income
13.754
13,754
27,733
Expenditure on:
Charitable activities
{29,897)
(29,897)
(31,023)
Total expenditure
{29,897)
(29,897)
(31,023)
Net expenditure
{16,143)
(16,143)
{3,290)
Net movement in funds
{16,143)
(16,143)
{3,290)
Reconciliation of funds
Total funds brought forward
144,709
144,709
132,340
Total funds carried forward
12
128,566
128,566
129,050
All of the charity's activities derive from continuing operations during the above iwo periods.
The funds breakdown for 2023 is shown in note 12.
The notes on pages 9 to 15 fomi an integral part of these financial statements.
Page 7

Rowallane Community Hub
(Registration number: NIC609218)
Balance Sheet as at 30 September 2024
2023
£IAs
restated)
2024
Note
Fixed assets
Tangible assets
242,693
242,693
Current assets
Cash at bank and in hand
20,823
20,898
Creditors: Amounts falling due within one year
10
{134,950)
(134,541)
Net current liabilities
{114,127)
(113,643)
Net assets
128,566
129,050
Funds of the charity:
Unrestricted income funds
Unrestricted funds
128,566
129,050
Total funds
12
128,566
129,050
For the financial year ending 30 September 2024 the charity VRS 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 charity to obtain an audit of its accounts for the year in
question in accordance with section 476., and
The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 7 to 15 were approved by the trustees, and authorised for issue on
20 Jun 2025
and signed on their behalf by=
Mrs Hazel Bland
Company secretary
The notes on pages 9 to 15 fomi an integral part of these financial statements.
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
1 Charity status
The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have
share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the
assets of the charity in the event of liquidation.
The address of its registered office is-
35 Main Street
Saintfield
Ballynahinch
Country Down
BT24 7AB
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordan￿ with Accounting and Reporting by
Charities: Statement of Recommended practi￿ (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102)} (issued in October 20191 (Charities SORP {FRS 1021). the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Rowallane Community Hub meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the
relevant accounting policy notes.
The financial statements are prepared in sterling. which is the financial currency of the entity. The
level of rounding is to the nearest £.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as
a going concern nor any significant areas of Un￿rtaInty that affect the carrying value of assets held by
the charity.
Fund accounting
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Incoming 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 eviden￿ 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 ServI￿S 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 retumed if unspent, in which case it may be regarded as restricted.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of
the asset received or re￿1Vable. Grants are classified as relating either to revenue or to assets.
Grants relating to revenue are recognised in income over the period in which the related costs are
recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where
part of a grant relating to an asset is deferred, it is recognised as deferred income.
Tangible fixed assets
Tangible fixed assets are initially recorded at cost less accumulated depreciation and impairment
losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected usefijl economic life as follows:
Asset class
Leasehold improvements
Depreciation method and rate
4 % straight line
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
Impaimient of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of
an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to
which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that
includes the asset and generates cash inflows that largely independent of the cash inflows from other
assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash%enerating units that are expected to benefit from the
synergies of the combination, irrespective of whether other assets or liabilities of the charity are
assigned to those units.
3 Income from donations and legacies
Unrestricted
funds
General
Total
2024
Total
2023
Donations
Donations
Grants, including capital grants.,
Government grants
2.429
2,429
615
990
990
10,095
3,419
3,419
10,710
4 Income from charitsble activities
Unrestricted
funds
General
Total
2024
Room hire
Rental income
3,858
5,525
3,858
5,525
9,383
9,383
Unrestricted
funds
General
Total
2023
Room hire
Rental income
10,415
5,400
10,415
5,400
15,815
15,815
Page11

Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
S Other income
Unrestricted
funds
General
Total
2024
Total
2023
Other income
952
952
1,207
6 Expenditure on charitsble activities
Unrestricted
funds
Total
Total
2023
£IAs
restated)
31,023
General
2024
Charitable activities
29,897
29,897
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them. have received any remuneration from the charity
during the year (2023 = nil).
8 Independent examinerfs remuneration
2024
2023
Examination of the financial statements
600
522
9 Tangible fixed assets
Leasehold
Improvements
Furniture and
equipment
Total
Cost
At 1 October 2023
391,440
4,871
396,311
At 30 September 2024
391,440
4,871
396,311
Depreciation
At 1 October 2023
Charge for the year
133,090
15,657
4,871
137,961
15,657
At 30 September 2024
148,747
4,871
153,618
Net book value
At 30 September 2024
242,693
242,693
At 30 September 2023
258,350
258,350
10 Creditors: amounts falling due within one year
2024
2023
other loans
Accruals
134,230
720
134,230
311
134,950
134,541
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
11 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under nOn-Can￿lIable operating leases are as follows..
2024
2023
Land and buildings
Within one year
Between one and five years
After five years
3,600
14,400
34,200
3,600
14,400
37,800
55,800
52,200
12 Funds
Balance at 30
September
2024
Balance at 1
October 2023
Incoming
resources
Resources
expended
Unrestricted funds
General
144.709
13.754
(29,897)
128,566
Balance at 30
September
2023
Balance at 1
October 2022
Incoming
resources
Resources
expended
Unrestricted funds
General
132,340
26.788
(30,078)
129,050
Restricted funds
945
(945)
Total funds
132,340
27,733
(31,023)
129,050
Prior year adjustment
The prior year adjustment relates to accumulated depreciation which should have been recognised in
prior years. The impact has been to redu￿ fixed assets by £133.090 and reseNes by £133,090.
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Rowallane Community Hub
Notes to the Financial Statements for the Year Ended 30 September 2024
13 Analysis of net assets between funds
Total funds
at30
September
2024
Unrestricted
funds
General
Tangible fixed assets
Current assets
Current liabilities
242,693
20,823
134,950
242,693
20,823
134,950
Total net assets
128,566
128,566
Total funds
at30
September
2023
Unrestricted
funds
General
Tangible fixed assets
Current assets
Current liabilities
242,693
20,898
134,541
242,693
20,898
134,541
Total net assets
129,050
129,050
Page 15