Mo¢kamore Parish Development Association Statement of Financial Activities for the Year Ended 31 March 2023 31.3.23 Totsl funds .3.22 otal Unrestrtcted Restricted fund nds Notes INCOKK AfiD ENDoWMEfS FROM Donations and legacies 8,657 103,772 112,429 6,922 Investment income 1,320 Total 103.772 113749 6.922 EXPENDITURE ON Raising funds 100 Charltsble gctivitlej Direct costs 1.975 48,427 50,402 2,163 Other 682 44.154 Total 91,899 7.528 NE¢T INCOMEI(EXPENDITURE) Transfer8 between fundj 7.320 711 11,873 19.193 (606) Net movement In funds 8,031 11,162 19,193 (606) RECONCILIATION OF FUNDS Total funds brought forward 19,373 166.914 186,287 6,893 TOTAL FUNDS CARRXED FORWARD 178076 205,480 The notes forni part of these financia) statements Page 14
Mueknmore Parlsh Developmeut AssoclatiOD Balance Sheet 31 Ivlarch 2023 Unrestricted Restricted fimd funds 31.3.23 Totsl funds 31. .22 tal FIXED ASSETS Tangible assets 855 134,337 135,192 140 701 Debtors C8slI at bank 973 17 45 27,399 43.739 71.138 46 CREDITORS Amounts falling due within one year (850) (850) 04) NET CURRENT ASSETS 45. 86 TOTAL ASSETS LESS CURRENT LIABILITIES 27.404 178,076 205,480 186. 87 NET ASSETS 178076 186. FUNDS Unrestricted funds Restricted funds 27.404 178076 19? TOTAL FUNDS 186.2 The finan¢tal statements were approved by the Board of Thjstees and authorised for issue on 23 August 2 and were signed on it5 behalf by.. 23 4/Jl.- Mr Andrew Stewart- Trustse Mr James Moore- Trustee Th¢ Thote5 forn] p*rt of these financial statements Page 15
Muckgmore Parish Development Association Notes to the Financial Statements for the Year Ended 31 March 2023 ACCOUNTING POLICIES Basis of preparlng the financ121 statements The financial statements of the cliarity, which is a public benefit entity under FRS 102. h prepared in accordanoe with the Charities SORP (FRS 102) 'A¢counting and Reporting by Statement of Recommended Practice applicable to charities preparing their accounts in accord the Fiiiancial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) (e January 2019),, Financial Reporttng Standard 102 'The Financial Reporting Standard applic8 UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2008. The finaiicial st have been prepared under the historical cost convention. ve been harities: nce with ective I le iii the tements lllcome All income is recogni5ed in the Statement of Financial Activities once the cliarity has entitlem funds, it is probable that the income will be received and the amount C8n be measured reliabl nttothe Expendltur¢ Liabilities are recognised as expenditure ag soon as there is a L¢gal or constructive obligation co the cliarity to that expendTture, it is probable that a transfer of ecoijoinic benefits will be re settlernent and the amount of the obligation can be measured reliably. Expenditure is account an accruals basis and has b¢en classified under Iieadings that aggregate all cost related to tlie Wbere costs cannot be directly attributed to particular headings they have been allocated io on a bosis ¢onsi5tent with the uye of resources. mitting uired in for on tegory. tivities TangAble fixed 8g$ets Depreciation is provided at the following annual rates in order to wrlte off each asset over its t useful life. timated Fixtures and fittings Computer equipinent 20D/o on cost 25Yo on cost Tgxatlon The charity is exempi from tax on its charitable activities. Fund ae¢ounting Unrestricted ndS can be used in accordance with th¢ charitable objectives at the discretio trustees, of tlie Restrictsd funds can only be used for particular restricted purposes within the objects of the Restrictions arise when specified by the donor or when funds are raised for particular r purposes, harity, stricted Pen$lon costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the pension s¢heme are charged to the Statement of Financlal Activlties in the period to wlilch the harity's relate. Page 16 ¢.onti ued...
Mllekamore Parish Development Association Notes to the Flnancial Statements - continued for the Year Ended 31 Mareb 2023 INVESTMENT INCOME 31.3.23 1.3.22 Rents received TRUSTEES, RE1uNERATIoN AND BENEFTTS There were no trustees, remuneration or other benefits for the year ended 31 March 2023 y¢ar ended 31 March 2022. rforthe Trustees, expenses 31.3.23 1.3.22 Trustees, expense5 100 COMPARATIVES FOR THE STATEMENT OF FllYANCIAL AcfIviTIKS Unrestricted Restricted nd funds Total funds INCOME AND ETIDOWMENTS FROM Donations and l¢gacies EXPENDITURE ON Raisiiig fiJnd5 loo ioo Ch8rAtable actlvltles Direct wsts 897 31,266 32,163 Other Total NET JNCOMEI(EXPETqDITURE) Transfers between funds 3,565 (4,171) (606) Net movement In funds 6,162 (6.768) (606) RECONCILtATION OF FUNDS Total funds brought forward 13,211 173,682 86,893 TOTAL ITt7NDS CARRIED FORWARD 166 914 86,287 Page 17 cont
Muckamore Parish Development Ajsoeiation Notes to the Financlal Statements - continued for the Year Ended 31 March 2023 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Computer equipment otals cogr At l April 2022 Additions 143,128 23.038 2,779 16 ,945 .180 At 31 March 2023 I46,308 17 ,125 DEPRECIATION At l April 2022 Charge for year 7,157 7,315 18,308 2,779 ,244 689 At 3 l March 2023 19.682 ,933 NET BOOK VALUE At 31 Marcli 2023 131836 13 ,192 At 31 March 2022 135 971 14 ,701 DEBTORS.. AMOUNTS FALLING DUE WITHIN OIYE YEAR 31.3.23 31. .22 Other debtors 973 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.23 31. .22 Taxation and social security Otlier creditors 20 830 804 850 804 Page 18 contin
Muckamore Parish Development Association Notes to the Finaneial Statements - contlnued for the Year Ended 31 March 2023 MOVEMENT FUNDS Net movement in funds Transfers b¢tween funds At .3.23 At 1.4.22 Unrestricted funds General fund 19.373 7,320 7,404 Restr5eted fundB ANBC-Seniors Communlty Foundation Children in Need ANBC-Area5 at risk Limetree Avenue Preinlses Dormant Accounts NI Other Donation PHA Short Tern] Funding 918 918 0,000 5,905 243 3.660 10,000 2,091 243 (10,280) (40) 8,048 1,060 751 3,814 153,940 40 8,242 6,290 1,060 751 166.914 11.873 711 ,076 TOTAL FUNDS 186 287 ,480 Net inovement in funds, included in the abov¢ are as follows: Incoming resources Resources Mo expended in ement unds Unrestrieted fund8 General fund 9.977 (2.657) ,320 RestrSeted funds Corninunity Foundation Cliildren in Need ANBC-Areas at risk Limeti'ee Avenue Premises Summer Scheme Dormant Accounts Nt A Stewart Donation Other Donatioii Jubilee Celebrations Community Outreach PHA Sliort Terni Funding Get Active 10,000 24,402 14,810 .000 ,091 243 ,280) (40) (22,311) (14.567) (10,280) (5,040) (2,000) (25.285) ( 1,000) (I 5.000 2,000 33,333 1,000 1,060 1,000 2,000 8,267 900 ,048 .060 (1.000) {2.000) (7.5 16) 900 751 103 772 91.899 873 TOTAL FUl4lDS 113749 193 Page 19 onti
Muckamore Parish Development Assoeffiation Notes to the FAnancial StatemtDtg - contlnued for the Year Ended 31 March 2023 MOVEMENT IN FUNDS . contlnued Compargtffives for movement in funds Net movement in funds Transfers between funds At 1.3.22 At 1.4.21 UDr¢stricted funds Qeneral fund 13,211 3,565 2,597 19,373 RestrActed funds Enkalon Foundation ANBC-Seniors Children in Need ANBC-Areas at risk Limetree Avenue Martin Lewis Fund Covid support Premises Dormant A¢counts NI Defibrillater 1,000 918 (1,000) 9l8 3,814 3,814 (4) (14,722) (1,910) (i) (16) 8.242 168,662 3,102 3,940 (1.192) 16 8,242 173 682 2,597 6.914 TOTAL FUNDS 186 893 Page 20 ued...
Muckamore Parish Development A850ciation Notes to the Financlal Statements - colltinued for the Year Ended 31 Mareh 2023 MOVEMENT IN FUNDS - tontinued Comparative net movement in funds, included in the above are as follows". Incoming resources Resources expended veinellt funds Unre8tricted fund8 General fund 6,650 (3,085) 3,565 Restricted funds Enkalon Foundation ANBC.Seniors Children An Need ANBC-Areas at risk Limetree Avenue Martin Lewis Fund Covid support Premises Nl Centenary Live here love here Doi'mant Accounts NI Defibrillater (1,000) (369) (J 2,695) (14,814) (14,722) (1,910) (4,001) (4,920) ( 1,000) (587) (8,425) 1,000) 369 16,509 14,810 3.814 (4) 4,722) 1,910) (i) (16) 4,000 4,904 1,000 587 l6,667 ,242 TOTAL FUNDS Pag¢21 conti ued...
Muokamorè Parish Development Assoei¥tAOD Not to the Financiol Statements - contillu for the Year Ended 31 Mareh 2023 MOVEMENT IN FUNDS - ¢ODtinued A current year 12 months and prior year 12 months Gombined position Is as follows: Net movement in funds TraTerS between fund5 At 1.3.23 At 1.4.21 UnrestrA¢t¢d fund8 Geiieral fund 13,211 10,885 3,308 7,404 Restrlcted fvnds Enkalon Fouiidation ANBC-Seniors Comillunity Foundation Childi'en in Need ANBC-Areas at risk Limetree A venue Martin Lewis Fund Covid support Preinis¢s Dormant Accounts Nl Defibrillater Otlier Doiiation PHA Short Terni Funding 1.000 918 (1.000) 918 0,000 5,905 243 3.660 10.000 5,905 239 (25.002) (1.910) (i) (56) 16.290 1,426 1.060 751 168,662 3,102 (1,192) 56 6.290 (1,426) 1,060 751 173 682 3,308 076 TOTAL FUKDS 186,893 5.480 Page 22 cont ued...
Muckamore Parlsh Development A&sociation Notes to the lall¢la1 Ststements - eontinued for the Year Ended 31 March 2023 MOVE1ENT IN FUNDS- contlnued A current year 12 months prior year 12 months combined net movemeiit in funds. inclu above ar¢ a5 follows., edinthe Incoming resources Resources exp¢nded vement funds Unrestrleted funds General fund 16,627 (5,742) 0,885 Restricted funds Enkalon Foundation ANBC-Seniors Community Foundation Cliildren in Need ANBC-Areas at risk Limetree Avenue Martin Lewis Fund Covid support Premises Summ¢r Scheme NI Centenary Live liere love liere Dormant Accounts Nl Defibrillater A Stewart Donation Other Donatioii Jubilee Celebrations Community Outreacli PHA Short Teiin Funding Get Active ( 1,000) (369) 1.000) 369 10,000 40,911 29.620 0,000 5,905 239 5,002) 1,910) (i) (56) (35,006) (29,381) (25,002) (1,910) (4,001) (9,960) (2,000) (1,000) (587) (33,710) 4,000 9.904 2,000 1,000 587 50,000 1,426 1,000 1,060 1.000 2,000 8,267 900 6,290 1.426 (1.000) 1,060 ( 1,000) (2,OQO) (7,516) 751 156342 702 TOTAL FUNDS 180 671 162 084) Page 23 ued,..
Muckamore Parish Development Association Notes to the Finon¢io1 Ststements - eontADued for the Year Ended 31 March 2023 RELATED PARTY DISCLOSURES There w¢re no related paty transactions for the year ended 31 March 2023. Page 24
Muckamore Parish Development Asso¢lation Detaned Statement of Financial Activlties for the Year Ended 31 March 2023 31.3.23 1.3.22 INCOME AND EIYDOWMENTS Donatlon3 and legaei Donations Grants 10,477 101,952 6,150 112.429 66,922 Investment Income Rents reccived Total AncomEng resoure¢s 113,749 66,922 EXPEIYDITURE Other trading actlvlties Trustees, expeiises 100 ChArltable a¢tlvfitles Wage5 PeDSlons Llght and heat Sundries Repair and maintenance No description 35,289 6l5 530 441 55 319 16.789 79 1,388 137 1,454 37,249 9,847 Other Boys to Men L¢gal & professional Staff Training Prograinme Costs 800 1,595 318 865 245 44.154 5,265 Support costs Management Insurance 3.249 2,338 Flnance Bank charges 109 80 This page does not fonn part of the statutory financial statements Page 25
Muckamore Parish Developmellt Association Dttailed Statement of Finanelal Activlties for the Year Ended 31 March 2023 31.3.23 1.3.22 Finance Other Freeliold propety Fixtures and fittings 7,315 7,157 8.689 8,531 Governance costs Accountancy and legal fees Total resources expended 94,556 67,528 Net In¢omel(exp¢ndlture) This page does not fonn part of the statutory fujancial statements Page 26