Page 9
ALL SAINTS YOUTH CLUB
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 MARCH 2024
Unrestricted
Funds
Restricted
Funds
Total Funds Total Funds
2024
2023
Note
Income from:
Donations and l¢gaci¢s
Other
441
4,080
85,492
85,933
4,080
130,924
5,732
Total Income
4,521
85,492
90,013
136,656
Expenditure on:
Charitabl¢ activities..
(92,171)
(92,171) (134,475)
Total expenditure
(92,171)
(92,171) (134,475)
Net IDcomel(expenditur¢) for the
year
2,181
4,521
(6,679)
(2,158)
Transfer between fuuds
(6,679)
6,679
Net movement between fuDd$
(2,158)
(2,158)
2,181
Reconciliation of fund$
Total funds brought fonvard
4,543
4,543
2,362
Total funds carried forward
2J85
2,385
4,543
The Sialement of Financial Activities includes all gains and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
All of the above amounts relale to continuing activities.

Page 10
ALL SAINTS YOUTH CLUB
BALANCE SHEET
31 MARCH 2024
2024
2023
Not•
Current Assets
Cash at bank and in hand
5,716
13,346
13.346
5,716
Creditors= Amounts falling due wlthin one year
11
(3J31)
(8,803)
Net eurrent agsets
2?85
4,543
Total a55etJ lem ¢urYent Ilabllitie8
2,385
2,385
4,543
4,543
Net a8$ets
Ch*rlty fund$
Unrestricied fvnds
R¢stri¢ted funds
13
2?85
4,543
Total funds
2J85
4,543
Th
e financial statements were approved by the tru5t¢¢s and authori5ed for issue on the
and Are si8ned on their behalf by,.
Trustee
Trustee

Page 11
ALL SAINTS YOUTH CLUB
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Note
Cash flow from operat6ng aedvltles
Net cash flow from operatfjng actlvlties
15
(7,630)
(7,630)
2,430
2,430
Net (decrease)lincrease ID Cash and cash equivalent5
(7,630)
2.430
¥1
Cash ind ¢a$h equlvalents at l April 2023
13J46
10,916
Cash and cash equlvalents at 31st Marth 2024
5,716
13,346
Cash And cash equivalents conslst of:
Cash at bank and in hand
5,716
5,716
13,346
13,346
Casb and cash equlvalents at 315t March 2024

Page 12
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
PRIIYCIPAL ACCOUNTING POLICIES
(a) General information and basls of preparation
The All Sainls Youih Club is a charity and is registered in Northern Ireland. The address of th¢
registered office is given in the charity infonnation on page l of these financial statements.
The charity is established under a Trust deed.
The charily constitutes a public benefit enliiy as defined by FRS 102.
Statement of com
liance
The financial statements have been prepared in accordance with the accounting policies set out in
notes to the financial slatements and Comply with the charity's governing document. charity law
for Northern Ireland and and applicable accounting standards, Accounting and Reporling by
Charities.. Slatement of Recommended Practice applicable lo charilies preparing their accounts in
accordance with ihe Financial Reporting Standard applicable in the UK and Republic of Ireland
issued in October 2019, the Financial Reporting Standard applicable in ihc Unilcd Kingdom and
Republic of Ireland (FRS 102), the charity's governing documcnt, the Charities Act (Northern
Ireland) 2008, Charities Act (Northern I￿land) 2013, The Charilies (Accounts and Reports)
Regulations (Northern Ireland) 2015 and UK Generally Accepted Accounting Practice.
The financial statements are prepared on a going concem basis under the historical cost convention.
The financial statemenls are presented in sterling which is the functional currency of the charily
and rounded to the nearest £ l.
The significanl accounting policies applied in the preparation of thes¢ financial statements are sel
out below. These policies hav¢ been consistently applied io all years presented unless otherwise
staled.
These financial ststements have been prepared under the historical cost convention and on the
accruals basis. Last year's financial stalements were prepared on a receipts and payments basis.
Th¢ results for the prior year have not been restated as the adjustments from receipts basis to
accruals basis of accounting were immaterial.
(b) Fund accountillg
- Unrestricted funds
Th¢ unrestricied fvnds of the charity consist of a General Fund which is expendable at the
discretion of the trustees in furtherance of the charitable objeclives of ihe charity and which has
not been designated for other purp05¢5.
- Restricted funds
Restricted funds are to be used for specified purposes as laid down by the donor. Expenditure
which meets these crileria is charged to lh¢ fund, together with a fair allocation of overheads and
support Costs
(c) IDcome r¢¢ognitlon
All incoming resources are included in the Statement of Financial Activities (SOFA) when the
charity is legally enlitled to the income after any perforniance conditions have been met, the amount
can be Measur￿ reliably and it is probable ihat the income will b¢ received.

Page q3
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (contlnu8d)
YEAR ENDED 31 MARCH 2024
PIUNCIPAL ACCOUNTING POLICIES (¢ontlnuedJ
(c) Income re¢ognltlon (contlnued)
No amount is included in the financial statements for volunteer time in line with the SORP (FRS
102).
Income from government and other grants are recognised at fair value when the charity has
entitlemenl after any perfonnanrx conditions have been met, it is probable thai the income will be
received and the amount can be measured reliably.
If entitlement is not md ihen these amounls are deferred. Revenue granls are credited to incoming
resources on the earlier dale of when ihey are received or when they are receivable, unless they
relate to a specified fuiure period. Grants which contribute towards specific expenditure on fixed
assels are credited to the SOFA in full upon re￿ipl.
(d) Expenditure recognitlon
All expenditure is accounted for on an accruals basis and has been classified under headings thai
aggregale all costs relatcd io the calegory. Expenditure is recognised where the￿ is a legal or
constructive obligation lo make payments to third parties, it is probable that the setilement will be
required and the amount of the obligation con be measured reliably. It is categori5ed under the
following headings".
Expenditure on charitable activities comprises those costs incurred by the chariiy in the
delivery of its a¢tivities and services for its beneficiaries and includes salary costs and an
apportionment of support costs;
Other expenditure represents those items not falling inlo the categories above.
(e) Support costs allocatlon
Support costs are those that assisi ihe work of the charity but do not directly represenl charilable
aclivities, for example, governance cosls. The analysis of these costs is included in note 5.
They are inCu￿ed directly in support of expenditure on the objects of the charity. Where support
costs cannot be dir¢ctly altributed to particular headings th¢y have been allocated to expenditure
on charitable activities on a basis consistent with use of the resources. Staff costs and overhead
expcnses are allocated to aclivities on the basis of staff time spenl on those activilies.
(fj Taxation
The charity is not registered for VAT and, accordingly, all their expenditure is inclusive of any
VAT incurred.
(g) Debtors and eredltors reeelvable I payable Ivithin one year
Debtors and creditors wilh no stated interest rate and receivable or payable within one year are
recorded at transactlon price. Any losses arising from impaimient are recognis¢d in ¢xp¢nditure.

Page 14
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (contlnu•d)
YEAR ENDED 31 MARCH 2024
1. PRINCIPAL ACCOUNTING POLICIES (contlnu•d)
(h) Coing concern
The financial slatements have been prepared on a going concern basis as the truslees believe that
no material uncertainties exist. The trustees have considered the level of funds held and the
expecled level of income and expenditure for 12 months from authorising these financial
statements. The budgeted income and expenditure is sufficient with the level of resources for the
charily to be able to continue as a going concern.
(l) Judgements and key sources of eslimation uncertainty
The preparation of the financial statements requires the trustees to make judgemenls, estimates and
assumptions that affect the amounts reported. These eslimates and judgements are continually
reviewed and ar¢ based on experienL'e and othcr factors, including expeciations of future events
that ar¢ b¢li¢v¢d to be reasonable under the circumslances.
2. INCOME FROM DONATIONS AND LEGACIES
Unrestrlcted Restrlcted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
Funds
Funds
2023
Donations
Grants
441
441
85,492
1,210
741
128,973
1,951
128.973
85,492
85,492
441
85,933
1,210
129,714
130,924
3. OTHER INCOME
UDre5tricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
Funds
Funds
2023
Admissions
Pitter Patter
Dances l Feis
3J20
420
340
3,320
420
340
3,657
315
1,760
3,657
315
1,760
4,080
4,080
5,732
5,732

Page 15
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (contlnuedj
YEAR ENDED 31 MARCH 2024
4. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES
Activities
undertaken
Direcily
Unrestricted
Total
2024
Restricted
Total
2024
Support
costs
Total
2024
Youth club
80,853
11,318
11,318
92,171
92,171
92,171
92,171
80,853
Activities
undertaken
Directly
Unrestricted
Total
2023
Reslricted
Total
2023
Support
costs
Total
2023
Youth club
120,760
13,715
134,475
787
133,688
133,688
120,760
13,715
134,475
787
S. ALLOCATION OF SUPPORT COSTS
Basis of
allocation
Youth
Club
Total
2024
Youth
Club
Total
2023
Govemance (note 6) Time spent
O￿lleC nLnning costs
Cost
Repairs &
mainlenance
Professional fees
Oiher costs
Bank charges &
other interest
1,200
6,115
1,200
6,115
1,200
8,013
1,200
8,013
Cost
Cost
Cost
1,102
1,102
993
993
2,522
2,S22
3,113
3,113
Cost
379
379
396
396
IlJ18
IlJ18
13,715
13,715

Page 16
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (tantlnu
YEAR ENDED 31 MARCH 2024
6. GOVERNANCE COSTS
Unrestricted Re5tri¢ted Total Funds Unrestricted
Funds
Funds
2024
Funds
Restricied Total Funds
Funds
2023
Independent
examiner's fees
1200
1,200
1,200
1.200
1,200
1,200
1,200
1,200
IYET (EXPENDITURE) I INCOME FOR THE YEAR
This is staled afier charging l (crediting):
2024
2023
Independent examiner's fees
1,200
1,200
INDEPENDENT EXAMINER'S REMUNERATION
The indq)end¢nt examiner's remuneralion amounls to an independent examiner's fee of £1,200 (2023:
£1,200).
TRUSTEES, AND KEY MANGEMENT PERSONNEL REMUNERATION AND EXPENSES
The trustees neither receivd nor waiv¢d any remuneration during the year (2023: £Nil).
The lotal amount of employee benefits received by key management personnel is £Nil (2023: £Nil).
The charity considers its key management personnel io be the trustees.
Nil (2023: Nil) trustees are accruing pension arrdngements.
The truslees did not have any expens¢s reimbursed during the year (2023: £Nil).

Page 17
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (contlnu•d)
YEAR ENDED 31 MARCH 2024
10. STAFF COSTS èlND EMPLOYEE BENEFITS
The average monthly number of employees during the year was as follows..
2024
Number
2023
Number
Charitable activities
10
10
The total staff costs and employees, benefits was as follows..
2024
2023
Wages and salaries
Social security
Defined contribution pension costs
62,073
81.202
919
936
62,992
82,138
Staff costs are allocated as follows:
2024
2023
Allocated to:
Youth club
62,992
62,992
82,138
82,138
No employees received iolal employee benefits (excluding employer pension costs) of more than
£60.000.
I I. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Accruals
PAYE & NIC
Other creditors
1,200
2,323
5,280
2,039
3a31
8,803
12. CONTINGENT LIABILITY
The charity has a contingent liabilily to repay granls received if the charity fails to comply with certain
conditions stipulated in the letter of offer and tenns and conditions of contract under which the grants
were paid. The trustees do not expect any claims to be made in this respect.

Page 18
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
YEAR ENDED 31 MARCH 2024
13. FUND RECONCILIATION
Unrestricted fund$
Balance at
l Apr 2023
Balance at
Income Expenditure Transfers 31 Mar 2024
Unrestricted fund
4,543
4,521
(6,679)
2,385
Balance at
l Apr 2022
Balance at
31 Mar 2023
Income
Expenditure
Transfers
Unre5tricled fund
2,362
6,942
(787)
(3,974)
4,543
Fund descriptio
The unreslricted funds of the chariiy consisl of a General Fund which is expendable at the discretion of
the trustees in furtherance of the charitable objectives of the charity and which has not been desigmated
for other purposes.
Restricted funds
Balance at
l Apr 2023
Balance at
Income Expenditure TrAnsfers 31 Mar 2024
Restricted fund
85,492
(92,171)
6,679
Balance at
l Apr 2022
Balance at
31 Mar 2023
Income
Expenditure
Transf¢r5
Restrictd fund
129.714
(133,688)
3,974
Fund description
The Restricted funds are to be used for specified pU￿oseS as laid down by the donor. Expenditure which
meets these criteria is charged to the fund. together with a fair allocation of overheads and support costs.
Transfers
Funds are transferred from u[￿eStrICt￿ fimds io restricted funds to cover shortfalls in restricted funding.

Page 19
ALL SAINTS YOUTH CLUB
NOTES TO THE FINANCIAL STATEMENTS (eontlnu•d)
YEAR ENDED 31 MARCH 2024
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestrlcted Restrlcted Total Unrestricted Restricted
Funds
Funds
2024
Funds
Funds
Total
2023
Cash at bank
and in hand
Other current assetsl
2,385
3a31
5,716
4,543
8,803
13,346
(3J31) (3,331)
2.385
(8,803) (8,803)
4,543
2J85
4,543
IS. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
N¢t (expenditure) l income for ihe year
De¢r¢ase/(Increase) in debtors
(Decreaseylncrease in creditors
Nel cash flow from operating activiti¢s
(2,158)
2,181
9,600
(9.351)
2,430
(5,472)
{7,630)
16. RELATED PARTY TRANSACTIONS
An unsecured loan was received from All Saints Parish Church during the year of £2,000. This loan
was repaid in full befor¢ the year end (2023: £Nil).
17. ETHICAL STANDARDS
In common with many other organisalions of our size and nature, we use our independent examiner to
prepare and assist in the preparation of the financial statements.
18. PROPERTY
In accordance with the policy of the Diocese of Down and Connor, title to the club premises at 2
Cushendall Road, Ballymena, Co Antrim is held by Diocese of Down and Connor Trustee, the sole
Trustee of Down and Connor Diocesan Trust. I'he Trusi has designated the property for th¢ ex¢lu5iV¢
use of the Youih centre.