Cb2rity Nllmber. 100846 DOD Boscos Footbgu Club Aeeounts for the year ended 31 August 2023 Don Boscos Football C'lub Contents Page Infonnation Committee Report Ind¢pendent Examiners Report Statement of Financial Activities Balance she¢t Notes to the accounts Don Boscos Football Club Inforniatton Charity Name Don Boscos Football Club Charity Number 100846 Trustees Martin Crumley Jock Dunne John M¢ Daid Julie Duffy David Ferguson Busin&8s address 34 Slievemore Pk Galliagh Derry BT48 8NJ Accountants McGroarty Mccafferty & Company Ltd Accountants & Tax Consultants 2 Carlisle Te￿ce De BT48 6JX Bankers Bank Of Ireland 15 Strand Rd Derry BT48 7BT Page I Don Boscos Football Club Report of The Management Comznittee The ManLtrement Committe¢ present their report and the financial statements for the vear ended 31 August Principal activiti, To promote the role of junior football in tne community and to prove that football wi have a positive iiifluenc¢ on th¢ health and wellbeing of the young people in our city. Our pla)'ers train from the age 4 up to the 16+. Management Commlttee The memb¥rs of the charity for the purposes of charity law and tbroughout this report are collectively referred to as the members. The members serving during the year and since the year end iyere as follows: Martin Crumlev .lock Dunne John Mc Daid Julie Duffji David Ferguson Rlsk Management 1.lie members have assessed the major risks to which the association is exposed, in particular those related to the operations and finances of the association, and are satisfied that systems are in place to mitigate the exposure to the major risks. Fln9n¢ial revlew The financial perforniance is summarised in the enc105ed 8ccounts. MemberJ Re5POllslbllitles In Relatfon To The Flngnci41 St8tements I'lie members are responsible for preparing the Committee's Annual Report and the financial statements in ccoi'dance with applicable law and Uniled Kingdupl Accounting Standards (United Kingdom Generally Aecepted Accounting Practice). 'rhe law applicable to charities in Northern Ireland requires the members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of thc incoming reSoU￿eS and application of resoU￿¢S of the charity for that period. In preparing these financial slatements, the members are required to: 5¢1ect suitable accounting policies and apply them consistentlv; - observe the methods and principles in the Charities SORP 2019 (FRS 102). - make judgements and e.stimates that are reasonable and prudent. stste whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in th¢ financial statements; prepare the financial statements on the going concern basis unles5 it is inappropriate to prcsume that the Charity will continue in business. Page 2 Don Bosco& Football Club Report of The l%ganagemeDt Committee Cont'd..- The members are responsible for keeping proper accountino records that disclose with reasonable accuraeN at any time the financial position of the charity and enable them to ensure that the financial statements comply with tlie Cl)arities Act (Northern Ireland) 2008, the Charities Regulations (Northern Ireland) 2015 and the provisions of the trust doed. They are also responsible for safeguarding the assets of the charity and hence for taktng reasonable steps for the prevention and dete¢tÈon of fraud and other irreoularities. By Order of the Management Committee: Signed by.. Committee member Slgned by: Committee Date: 14 June 2024 Page 3 Don Boscos Football Club Independent Examiner's report to the charity committee members of Don Boscos Football CIDb We report on the accounts of the charity for the )ear ¢nded 31 Au.¢yust 2023, which are set out on pages 5 - 9, Respective responsibilitles of charity commÉttee members and euminer A5 the charitv's members vou are responsible for the prepardtion of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is our responsibility to: - examine the accounts under Section 65 of the Chartties ACL follow the procedures laid do￿ in the general Directions given by the Commission under Section 65(9) (b) of the Ch8rrties Act. - state whether particular matters have come to our attention. Basis of Endependent examiner 8 report We have examined your charity accounts as reqilired under Section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by tlie Charity Commission for Northern Ireland under Section 65 (9)(b) of the Charities Act. Our examination includ¢d a review of the accounting records kept by the chariry and a comparison of the accounts presented with those records. It also included considerations of any unusual items or disclosures in the accounts. and seeking explanation from you as charitv members concerning any such matters. Our role is to state whelher any material matters have come to our attention giving us cause to believe: l. That accounting records were not kept in accordance with Section 63 of the Charities Act. 2. That the accounts do not accord with those accounting records. 3. That the accounts do not comply with ihe accountiig requirements of the Charities Act. 4. That there is further infomation needed for a proper ullde￿I tanding of the accounts to be reached. Independent Examiner's Statement We have coinpleted our examination and have no concerns in respect of the matters 1- 4 listed abov¢ and, in connection with the follou'ing Directions of the Charity Commission Northern Ireland. we have found no iiiatters that require drawing to your attention. McGroarty Mccafferty & Companv Ltd Accountants And Tax Consultants 2 Carlisle Terrace Derry N Ireland BT48 6JX Date: 14 June 2024 Page 4 Don Boscos Football Club Statement of Financial ActivÈties for the year ended 31 August 2023 Unrtstricted Funds Restricted Funds 2023 Income and Expenditure Incoming Resourees Income & Donation5 84,954 84,954 Total Incoming Resources 84,954 84,954 Resources Expended -management & Administration 84.377 84.377 Total Resources Expende(I 84,377 84,377 Net Incoming l (Outgoing) Resources 577 577 Balances brought fonvard I September 2022 44,310 44.310 Transfer between funds Balaices carried forward 3 I August 2023 44,887 44,887 The above amounts ielate to continuing operations of the assocÉation. The association has no recognised gains and losses other tban those included in the results above and therefore no separate statement of totaE recognised gaini and losses has been presented. There is no difference between the net incoming resources for the year stated above and their historical cost equivalents. Page 5 Don Boscos Football Club Balance sheet gs at 31 August 2023 2023 Notes Current assets Cash at bank and in hand 45,187 Current liabillties Accruals 300 Net current assets 44,88; Total assets less current Ilabilities 44,887 Funds Unrestricted 44,887 44,887 We approve these accounts and conf￿rn that we have made available all relevant records and inforniation for the preparation. Member Member Date: 14th June 2024 Date: 14th June 2024 P2ge 6 Don Boscos Football Club otes to -the accounts for the year ended 31 August 2023 Accounting policies The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year. and aIso have been consistently applied within the same accounts. 1.1. Accounting eonvention The accounts are prepared under the historical cost convention modified when necessary. and in compliance with the Charities SORP (FRS 102). Income (i) Grants Grants represents all amounts received and receivable during the year. Capital grants are rele&5ed to th¢ Ststement of Financial A¢tivtties in the year in which they ar¢ received in line with the Charities SORP (FRS 102). Revenue grants are credited to the Statement of Financial Activities in the year they are received. (li) Donations & administration incom¢. This comprises amounts received during the year. Expenditure (i) Direct Charitable Expenditure This represents all expenditure directly attTh￿utab1e to charitable causes. (li) Management & Athninistration This includes all other expendiluT¢ not directly aIlo¢ated above and a portion of the overhead Costs attributable to manatrement and admÉnistTation. Capital Grants ID line with SORP the capital grant reserve in accounts has been taken straight to inc(Jmin8 resources in the statement of fmancial activities. Page 7 Dou Boscos Football Club .Note5 to the accounts for the year ended 31 August 2023 Ineome 2023 Unrestricted Income Income 84,954 Totsl Income 84,954 (i) Restrleted Funds Funds received which are earniarked by the Funder for specific purposes. Such purposes are within the overall aims of the organisation. (11) Ullrestrieted Funds Funds which are expendable at the discretion of the association in furtherance of the aims of the charily. In addition funds may be held in order to f￿ance capital inveslJnent and working capital. Resources Expended Unrestrieted Funds Restricted FuDds Total 2023 Management & Administrntion Staff training Programmes costs Pitch hire Accountancy Fees 1260 .719 42,535 600 1.260 1,719 42,535 600 È I I Motor Travel & Subsistence Insurance Computer & Website costs Sundries Bank Fees & Interest Depreciation on equipment 1,086 34,468 1,019 462 899 329 1,086 34,468 1,019 462 899 329 84,377 84,377 Totsl Resources Expended 84,377 84,377 Tgxation Don Boscos Football Club is exempt from lax gs it has charitable status. Page 8 Don Boseos Football Club -Notes to the accounts for the year enaed il August 2023 Creditors 2023 Accruals 300 300 Movements In Funds At I September Ineomlng Outgoin£ ?022 resources resources Transfers At 31 August 2023 Restricted funds: Restricted funds Total restricted funds Unrestrieted funds: General funds 44.310 84,954 (84.377) (84,377) 44,887 Total unrestricted fuiids 44.310 84.954 44,887 44.310 84.954 (84,377) 44,887 Purposej of Restricted Funds Restricted grants awarded to the charity is provided to cover the core objects as explained in the members report.