2025-09-30-accounts - Rowallane Community Hub

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Company registration number: NI609218 Charity registration number: 100781

ROWALLANE COMMUNITY HUB TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Rowallane Community Hub Contents

	Page
Reference and Administrative Details	1
Trustees' Report	2—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—10

Rowallane Community Hub Reference and Administrative Details For The Year Ended 30 September 2025

Trustees	Mr Raymond Cochrane
	Mr Arthur Wilkinson (resigned 26/08/2025)
	Mr Trevor Bland
	Mrs Susan Evelyn Welsh
	Ms Elaine Baysting
	Mrs Hazel Bland
Charity Number	100781
Company Number	NI609218
Registered Office	35 Main Street
	Saintfield
	Country Down
	BT24 7AB
Independent Examiner	Brian Stewart
	RBCA Limited
	Chartered Accountants
	Linenhall Exchange
	26 Linenhall Street
	Belfast
	BT2 8BG

Page 1

Rowallane Community Hub Company No. NI609218 Trustees' Report For The Year Ended 30 September 2025

The trustees present their report and the financial statements for the year ended 30 September 2025.

Objectives and Activities

Aims and Objectives

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.
Advance 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 Northern Ireland’s guidance to ensure that the activities have helped to achieve the Charity’s purposes and provide a benefit to the beneficiaries.

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 Saintfield which will be promoted to the whole community regardless of religion, ethnic origin and personal background.

Achievements and Performance

Main Achievements

Rowallane Community Hub during this period continues to provide a shared community space for community groups, voluntary and statutory organisations, to meet and offer services. The hall operates in two separate buildings i.e. main building with upstairs conference room, accessible toilet, kitchen and store, which can be accessed by a lift, and a ground floor building at the rear of the site which provides additional space, toilets and kitchen area.

During this period, we facilitated 10 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 5000 in the year. Our users’ activities include Rowallane Men’s Shed, children’s dance class, Bible classes, training, interagency meetings, networking 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, and physical activity classes, again reducing social isolation and improving the health and wellbeing of local people.

Page 2

Rowallane Community Hub Trustees' Report (continued) For The Year Ended 30 September 2025

Financial Review

Financial Position

During the year, Rowallane Community Hub had income in the year of £16,472 (2024:£13,754). There was costs in the year of £25,950 (2024:£29,897) including depreciation of £15,658. This resulted in an overall deficit in the year of £9,478 (2024: £16,143).

Trustees and Officers

The trustrees and officers served during the year are listed on page 1.

Structure, Governance and Management

Governing Document

The organisation is a charitable company, limited by guarantee and incorporated on 27 September 2011. The company is governed 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.

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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement 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 resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgments and accounting estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. 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.

Small Company Rules

This report has 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 trustees' report was approved by the board of trustees and signed on its behalf by:

Mrs Hazel Bland

Trustee Date

16 May 2026

Page 3

Rowallane Community Hub Independent Examiner's Report to the Trustees of Rowallane Community Hub For The Year Ended 30 September 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.

Responsibilities and Basis of Report

As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance 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 (Northern Ireland) 2008;
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; and
state whether particular matters have come to my attention.

Independent Examiner's Statement

I have examined your charity accounts as required under section 65 of the Charities Act and 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:

That accounting records were not kept in accordance with section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
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 Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
That there is further information needed for a proper understanding of the accounts to be reached.

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Brian Stewart

Brian Stewart Date 18 May 2026 RBCA Limited Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

Page 4

Rowallane Community Hub Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: 4 Charitable Activity Other EXPENDITURE ON: Charitable activities: 5 Charitable Activity NET EXPENDITURE NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10	2025 Unrestricted funds £ 4,436 11,196 840	2024 Unrestricted funds £ 3,419 9,383 952
	16,472	13,754
	(25,950)	(29,897)
	(9,478)	(16,143)
	(9,478) 128,566	(16,143) 144,709
	119,088	128,566

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Rowallane Community Hub Balance Sheet As At 30 September 2025

Notes FIXED ASSETS Tangible Assets 7 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 8 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 10	2025 Unrestricted funds £ 227,487	2024 Total funds £ 242,693
	227,487 26,611	242,693 20,823
	26,611 (135,010)	20,823 (134,950)
	(108,399)	(114,127)
	119,088	128,566
	119,088	128,566
	119,088	128,566
	119,088	128,566

For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mrs Hazel Bland

Trustee Date

16 May 2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Rowallane Community Hub Notes to the Financial Statements For The Year Ended 30 September 2025

1. General Information

Rowallane Community Hub is a company limited by guarantee, incorporated in Northern Ireland, registered number NI609218 and registered charity number 100781. The registered office is 35 Main Street, Saintfield, Country Down, BT24 7AB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Going Concern Disclosure

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 uncertainty that affect the carrying value of assets held by the charity.

2.3. 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.

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.

2.4. 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 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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Property 4% straight line Fixture & Fitting 33% straight line

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

Page 7

Rowallane Community Hub Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

2.7. Financial Instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financal instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of any interest-bearing loans which are subsequently measured at amortised cost using the effective interest method.

3. Income from Donations and Legacies

Donations and gifts Grants 4. Income from Charitable Activities Charitable Activity 5. Analysis of Expenditure Charitable Activity Charitable Activity 6. Support Costs Premises expenses General administration Depreciation	2025 Unrestricted funds £ 4,436 -	2024 Unrestricted funds £ 2,429 990
	4,436	3,419
	2025 Unrestricted funds £ 11,196	2024 Unrestricted funds £ 9,383
		2025 Support costs (see note 6) £ 25,950
		2024 Support costs (see note 6) £ 29,897
		2025 Charitable Activity £ 7,657 2,508 15,785
		25,950

Page 8

Rowallane Community Hub Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

Premises expenses General administration Depreciation	2024 Charitable Activity £ 9,395 4,844 15,658
	29,897

7. Tangible Assets

Land & Property Leasehold £ 391,440 -	Fixtures & Fittings £ 4,871 -	Computer Equipment £ - 579	Total £ 396,311 579
391,440	4,871	579	396,890
148,747 15,658	4,871 -	- 127	153,618 15,785
164,405	4,871	127	169,403
227,035	-	452	227,487
242,693	-	-	242,693
		2025 £ 134,230 780 135,010	2024 £ 134,230 720
			134,950

Page 9

Rowallane Community Hub Notes to the Financial Statements (continued) For The Year Ended 30 September 2025

10. Movement in Funds

As at 1 October 2024 £ 128,566	Income £ 16,472	Expenditure £ (25,950)	As at 30 September 2025 £ 119,088
128,566	16,472	(25,950)	119,088
As at 1 October 2023 £ 144,709	Income £ 13,754	Expenditure £ (29,897)	As at 30 September 2024 £ 128,566
144,709	13,754	(29,897)	128,566

11. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

12. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

13. Operating Lease

Land and buildings Within one year Between one and five years After five years	2025 £ 3,600 14,400 30,600 48,600	2024 £ 3,600 14,400 34,200
		52,200

Page 10