Charity Regi5tratlon No. NllOIOIO MUCKAMORE PARISH DEVELOPMENT ASSOCIATION ANNUAL REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustee5 Rev Derek Harrington Mr Andrew Stewart Mr Paul Dunlop Mrjames Moore Mr Keith Mccullagh Ms Karen Moore (Elected at AGMI (Elected at AGMI (Elected at AGMI INominated by Muckamore Select Vestry) INominated by Muckamore Select Vestry) INominated by Muckamore Select Vestry) Secretary Vacant Charity Number NllOIOIO Prlnclpal Address la Limetree Avenue Ballycraigy Antrim County Antrim Northern Ireland BT41 INP Reglstered Office la Limetree Avenue Ballycrai8y Antrim County Antrim Northern Ireland BT41 INP Independent Examiner Mrs C Corrigan FCA Corrigan CA Limited 24 Greystone Road Antrim BT412QN
MUCI(AMORE PARISH DEVELOPMENT ASSOCIATION CONTENTS Page Trustees, report Statement of trustees, responsibilities io Independent examiner's report li statement of financial activities 12 Balance Sheet 13 Notes to the financial statements 14-22
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, ANNUAL REPORT INCLUDING DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 1.0. TRUSTEES, ANNUAL REPORT The trustees present their report with the financial 5tatement5 of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 l effective l January 20191. 2.0. STATEMENT OF PUBLIC BENEFIT 2.1. The Association was established to promote activities of benefit to the urban and rural communities in Muckamore and the larger Antrim and Newtownabbey Council area I'area of benefit'l without distinction of age, gender, sexuality, nationality, ethnic identity, disability, political or religious opinion. 2.2. By associating with the statutory authorities and other voluntary organisations it endeavours to advance education and in particular to promote or assist in prornoting community capacity building programs and projects for the benefit of the people in the 'area of benefit, who have need of such assistance as a result of their youth, age, disability or social and economic circumstances, in an effort to increase the abilitie5, skills and self-confidence of individuals in the 'area of benefit,. 3.0. OBJECTIVES AND A1VITIEs 3.1. To undertake Muckamore Parish Development Association's outreach program in the 'area of benefit, through the delivery of various programmes that are outlined later in this report. 3.2. To maintain the site leased from the Department for Communities at IA Limetree Avenue, Ballycraigy estate, and continue to develop the use of the Community Hub to provide a safe place where people can meet to socialise and receive training, thereby leading to self-improvement, increased confidence and better employment prospects. 3.3. Secure the necessary funding and resources needed to ensure the effective delivery of the agreed outreach program. 4.0. ACHIEVEMENTS DURING THE REPORTING YEAR A high point for the organisation and its volunteers wès being awarded the King's Award for Voluntary Service IKAVSI in Novernber 2023. Some of the other achievements of the past year include further developing the Muckamore Friendship Senior Group, facilitating a Summer scheme programme, continuing MPDA'S wrap around community development programme and continuing with the provision of free services to help the local community level up. The key achievements are outlined in sections 4.1 to 4.7 categorised by our key funders.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 4.1. Antrim and Newtownabbey Borough Council 4.1.1. Areas at risk programme Areas at Risk IAARI is a core programming fund for MPDA. The grant supports the costs of a dedicated part time family support worker who provides a range of services Wlthin the Ballycraigy Ward community. In 23124, MPDA'S Family Support Worker facilitated within regular weekly groups as a point of contact for families in need of support. These groups included Toddler Afterschool, Wellbeing, Senior, Homework and Foodbank. These family support services are a fundamental part of MPDA'S programme throughout the year. The support worker also provides one to one family support and collaborates Wlth other local and national organisations to ensure that families are able to access the services that they need. The AAR fund also supports some programming costs for activities and events within the community, such as MPDA'S Christmas Party and in 23124, this has been an important way to bring families from the community together to build good relations and improve well-being. The AAR fund has also played a key part in supporting MPDA to provide meals and snacks for those attending groups and activities throughout the year. With rising food prices due to the Cost of Living Crisis, this provision of food during groups has been invaluable. 4.1.2. ANBC Communlty Facllities and Programmes This fund brings together funding for a Summer Scheme. Outreach support. Premises and Insurance cost support. In 2023, MPDA were delighted to be awarded £30,000 divided over a period of 3 years. In year l of the fund, MPDA facilitated a community Summer Scheme. Children and young people from the local community and wider areas took part in a trip to Streamvale Farm, enjoyed a Funday, arts and crafts, outdoor games and sport. Thi5 event is free and offers children the chance to meet young people from other areas and to build friendships. The Outreach element of this fund ha5 been used to support the programming costs for Muckamore Friendship Group. This group has been a source of support for those in attendance. It has been a perfect example of a group enjoying each of the 5 steps to well-being. The group have learned new skills, connected, enjoyed physical activity, gave back to their community and reflected on things that have brought them happine55. They have enjoyed yoga, music and movement, aromatherapy and arts and crafts. Many of the group have reported improved mental health and well-being due to reduced isolation as well as being given the opportunity of taking part in enjoyable activitie5. There have been unexpected benefits from the programme too. For example, the fitne55 part of the programme increased the group's feeling of friendship, cohesion and resilience. The group reported that laughter was a large part of the sessions as they joined together to complete various exercises.They reported feeling happier and more relaxed because they had fun with their friends, which helped them cope with any difficultie5 that they had to face over the following days. In addition, because the members of the group often have to make all their own meals at home they have deeply valued the experience of being taken care of by the staff.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The premises and insurance element of this fund has provided support for core costs for MPDA Community Hub.The Hub 15 a safe space for all of MPDA'S groups and this fundin8 has ensured that programming in a warm and welcoming environment can happen. 4.1.3. Additional ANBC Fundlng During the 23124 year, ANBC also supported MPDA with funding for the annual Senior Christmas Lunch. The group enjoyed Christmas lunch in the Dunsilly Hotel and they also received a small gift. Outings like these are an import3nt part of connecting and celebrating. They create good memories for the group and give them something to look forward to each year. MPDA also received funding from ANBC to facilitate a Celebration event for the KInS Coronation. This event brought the whole community together to enjoy a picnic. arts and crafts and music. AN Bc's Warm Well Connected programme also continued in the 23124 year. This funding supported MPDA to offer the Groove and Graze project, where the community joined together to take part in gentle yoga and movement exercises, followed by some light ref reshments. M PDA are hugely appreciative to ANBC for funding support for multiple programmes and events. The community development funding outlined in 4.1.2 above 15 separated into 4 areas, with outreach being one of them. £2,000 is allocated to the running of Muckamore Friendship Group, which has to cover 12 months, requiring very careful management to ensure the budget last5. The group have asked to take part in visits to other groups, heritage sites and art workshops. However, the present funding cannot Support thi5 request. MPOA try to facilitate as many of the weekly sessions as Possible to keep costs low. A5 a small charity, we have observed a sharp increase in the cost of facilitators to deliver specific workshops and as a result, these have had to be significantly reduced. Seeking additional funding streams to support the incre3sin8 demands continues to be reviewed year on year. 4.2. Children In Need Projert The 23124 year brought MPDA to the end of the 2.5 year award from BBC Children in Need. Alongside AN BC'5 AAR project, the BBC Children in Need Programme has been a core project for MPDA. The provision of children's and youth services has been vital for the local community and wider areas. The community that MPDA are based in have 2n overall deprivation rank of 259 out of 890. Health and disability is ranked at 166 and income affecting children stands at 235. This area experiences chronic levels of adversity and therefore, children and youth support provision 15 essential to help improve the life and health outcomes of the young people living within the community. MPDA'S BBC Children in Need Project has supported the salary for a part time Youth Development Off icer and has also contributed towards programming costs, such as venue hire for the local Community Centre and provision for some programming resources. BBC Children in Need funding has supported the development of a Youth Forum, to give young people a voice about what they would like to see change in their community and also what services they would like to take part in.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Groups to support the play and well-being needs of children and young people have been established Each of the groups support the development of Family, Peer and Community relationships. The progr3mme has grown to be able to support 190 children and young people each week and an added benefit ha5 been the collaborative partnership between MPDA'S AAR supported Family Support Worker and the BBC Children in Need supported Youth Development Off icer. These individuals have worked together holistically to support the young people and their families.The project has had a tremendous impact on the lives of the children and young people who avail of the youth support/ service5 that MPDA provides, with at least 70% of them making significant progress across three key measurable outcomes that we were focussed on.. 11 improved peer relatioiiships,. 21 increased trust in their community,. 31 equipped to better cope with home life. With such great success MPDA are happy to announce that BBC Children in Need have awarded funding for the project to continue for another 3 years. This provision will allow MPDA to build on the foundations that have been created by and for the young people. 4.3. Dormant Accounts Nl Fund In November 2023, MPDA began the final year of a 3 year award from the Dormant Accounts Nl Fund. This £IOO.000 grant has helped to support the salary costs of a part time project coordinator and administrator, which has significantly increased MPDA'S capacity to deliver support to the local community and wider areas. The Dormant Accounts N I funding has sUPPOrted MPDA to train and up-skill staff and volunteers and improve succe55ion-planning and sustainability. In the 23124 year alone, MPDA staff and volunteer5 have undertaken Lego Therapyi 8aby Massage, Baby Yoga, Safeguarding, Play Therapy and Autism Keyhole training to help better support the need5 of the community that we work with. The Dormant Accounts Nl Fund has 5UPPOrted all of thi5 training and now staff and volunteers no longer need to signpost clients to these Services. This is an important step to increase service access and levelling up for this community. As M PDA end the final year of the Dormant Accounts Nl Fund in the 24125 year, there 15 an expectation that the capacity of the charity to provide greatly needed well-being support will have increased significantly. 4.4. Education Authority Funding In the 23124 year, MPDA were awarded the King's Award for Voluntary Service. This prestigious award recognises the contribution of volunteers within their community. MPDA are a voluntary organisation that has a nurrber of paid staff but these individuals are 3150 volunteers. All of MPDA'S service5 rely on volunteer support and the support of the EA is important to MPDA'S Youth provision. MPDA are a registered EA Youth Centre and our volunteer-led youth groups have been grateful for funding support throughout the year. 4,5. Public Health Agency Fundlng In the 23/24 year, MPDA received funding from the PHA to deliver 2 different programmes. This important funding supports health and well-being and is vital to the local community and wider areas.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 4.5.1. Networks Involving Comrnunities in Health lrnprovement {NICHI) This fund is managed by Impact Network Nl and was awarded to MPDA in 2023. The aim of the project was to create an Action Plan that would support the involvement of communitie5 to reduce health inequality and improve wellbeing. The project was delivered from May 2023 to Februa ry 2024 a nd included 3 wide and varied range of activities, workshops and events that supported the well-being of the group. The group took part in ch3ir-based drumming, journallin& crafting, baking, sensory craft and play sessions, mental health awareness, aromatherapy, resilience, coping strategy tech nique workshops and hea Ith screening workshop5. The outcomes were extremely positive, with cle3 r improvements in health and well-being. Building a cohesive and intergenerational group of adults aged 23-85 years old that could openly share their difficulties within a safe space worked extremely well. The group are now very supportive of each other and this has been a really positive outcome to observe. Indeed, the support a nd life skills that the participants offered each other appears to have been as effective to improve mental health and well being as the coping skills that were taught. MPDA are pleased to be able to offer the NICHI programme again in the 24125 ye3r. 4.5.2. Making Llfe Better through Short-Term Funding This PHA Fund is ma n3ged by The Clea r Project. MPDA'S funding for this project began in November 2023 and ended in February 2024. Funding of £5,000 was used to support children's and youth services through Lego Brick-based Play. 42 children in total participated in the programme. The young people were divided into groups of three and each child took turns in a role to work together to create a Lego Model. The young people had fun during the tasks, while also learning about decision making, conf lict resolution and peer relations. The programme has enabled the children who participated to Sevel up to their peers who have increased access to services. The programme brought children from different abilities, cultures and background5 together in a safe and fun environment. The outcomes were very positive and there has been a keen interest in run ning the programme aga in. 4.6. Triangle Houslng Funding Tria ngle Housing generously supported MPDA'S Ballycraigy On The Ball Project. This project Was delivered through Ballycraigy Primary School and although aimed at Primary 5. 6 & 7 pupils, the project Was extended to Primary 4 pupils.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Access to after-school sport provision is expensive and often not available to many local families. However, the Triangle-funded football project provided the young people with access to a qualified football coach each week, new football kits, a football campp and access to the Primary Schools Football League. As a good relations project, the young footballers not only gained the opportunity to build positive team relations between themselves but also 3 Ilowed them to take part in the Schools League with other teams from schools across the Borough. The young people were able to meet and connect with others, build new friendships and enjoy learning new skills, 311 wh ile strengthening their self confidence, self-eff icacy and resilience. 4.7. Sensory Project 4.7.1. Natlonal Lottery Award5 for All and The Community Foundatlon Nl MPDA 5UPPOrt many young people and adults with disabilities and we are aware of the huge cost of equipment to support the need5 of these individuals. We have found that there is a signif icant need for sensory equipment but unfortunately, this equipment is often not accessible to young people and adults f rom the local community. The cost to access sensory centres is not achievable for these individua Is and therefore, MPDA have embarked on a project to build a dedicated sen50ry and well being room that can support the needs of children and adults living with disability. MPDA are extremely grateful to both the National Lottery Awards for All and The Community Foundation Nl for grants of £10,000 each to purchase sensory equipment in the 23124 year. Although the projert is a work in progress, these funds have helped MPDA to purchase bubble tubes, soft play equipment, activity panels and other sensory resources that will make an overwhelming difference to the lives of the young people and adults who use MPDA'S services. 4.8. Antrim Foodbank + Communtty Advlce Antrim & Newtownabbey MPDA are a referral partner and distribution centre for Antrim Foodbank. Each week, MPDA provides clients attending the Foodbank with a safe space to access the service5 that they need. The Foodbank is facilitated by 3 group of dedicated trained volunteers, some of whom have also taken additional training with the Money and Pensions Service to ensure that they can fully meet clients'needs. The Foodbank has continued to be supported by Community Advice Antrim a nd Newtowna bbey as part of a Financial Inclusion project. This means that each client that attends the Foodbank can also access professional financial support to ensure that they are receiving all the help that is available to them.
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In the 23124 year alone, as part of Antrim Foodbank, MPDA gave out nearly 500 food packs to fa milies and individuals in need of food support. This service was also enhanced by the ongoing support from Tesco Antrim and Fareshare, who provided fresh food to MPDA to help with food provision in groups and also as an addition to the Foodbank food packs. The Financial Inclusion project has also been a huge source of support to local families and individuals. This projert is facilitated across 311 of Antrim Foodbank's 5 distribution centres, which includes MPDA Community Hub, and since the beginning of the project in 2022, clients have been supported to successfully claim just under £300.000 in benefits and entitlements that they did not know were available to them. This has been life changing for these clients. The Foodbank and Financial Inclusion service has been an integral part of MPDA'S community support programming throughout the 23124 year and will continue to play a key role in the futu re. 4.9. Cash for Klds Funding In the 23/24 year, MPDA were supported by Cash for Kids to deliver toys to over 270 children. Christmas can be a financially difficu It time of year for many families that access M PDA'S services. This additional financial pressure during a cost of living crisis can have a negative impact on well-being and therefore, the support from Cash for Kids not only ensures that children wake up to toys on Christmas morning. but also helps to brlng a wider positive impact on the well-being of the whole family over the Christmas period. 4.10. St Anne's Black Santa Sit-out Funding Each year MPDA apply and are awarded a small grant from the St Anne's Cathedral's Black Santa Sit-out Appeal. In the 23124 year, a grant of £1,500 was gratefully received. This funding helps to support MPDA'S programmes throughout the year. 5.0. FINANCIAL REVIEW Section 4.0 above describes the various achievements of the organisation during the past year ended 31 March 2024. These are many and varied and only made possible by the funding provided by the respective funding bodies scheduled. Tota l income for the year was £115,350 12023 £113,749). Total fund5 at the year end stood at £207,160 made up of £174,797 Restricted Funds and £32,363 Unrestricted Funds. At 31st March 2023 total reserves were £205,480 and were made up of £27,404 unrestricted funds and £178,076 restricted funds.
MUCKAMORE PARSSH DEVELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Trustees and Staff are consciou5 of the need to continue to bu ild financial resilience through increases to unrestricted reserves. 6.0. FUTURE AIMS AND OBJECTIVES Our long-term aim is to make a significant contribution in Muckamore and the greater Council area of Antrim and Newtowna bbey, thus fulfilling the Council's Commu nity plan of making the Borough a place where our citizens are socially responsible and where the quality of life is high. l. In the coming year MPDA will endeavour to continue delivering activities that contribute to the Council's four main outcomes, namely that al our citizens enjoy good health and well-being, bl our citizens live in connected, safe and vibrant places, cl our citizen5 benef it f rom economic prosperity, and dl our citizens achieve their full potential, 2. M PDA a Iso endeavour to deliver the objectives as described in the ANBC Areas at risk and Children in Need programmes and in so doing will aim to improve the well-being of 100 families and 150 children located in the Area of Benefit. 3. We are currently awaiting the completion of a report documenting our shared discussions in a Strategic Planning Workshop which took place in January 2024. In the year ahead we will complete our Strategic Plan for the next 3 to 5 years, but based on initial proposals made in these January 2024 meetings, we are aiming to erect another building to help us meet and manage the increasing demands of the Services we currently provide, and to equip us with the scope for becoming more self-sufficient and less reliant on grant aid. 4. MPDA is now registered as a Company Limited by Guarantee. Company number N1697942. Thi5 new company has been issued with charity number 109788 by the Chaity Commission of Northern Irela nd. 7.0. STRUCTURE, GOVERNANCE AND MANAGEMENT 7.1. Governing docurnent Muckamore Parish Development Association IMPDAI was established on 18 February 2008 at the behest of the Select Vestry of Muckamore Church of Ireland Parish. Its present Constitution was formally adopted at the f irst Annual General Meeting held on 26 March 2009.
MUCAKV,ORE PARISH OWIELOPMENT ASSOCIATION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 11 MARCH 2024 The funcbions of MPDA are managed by an Executive Comniittee conslsllng of four members and 3 chèlrperson, all of whom ai50 act as Trustees of the Charity. The Executive Commtttee members are o Pérointed anr.ually by the Select Vestry of Muckamore Parish Church of Ireland 2nd eletted annually at the NfjPDA Annual General Meeting. The Chairperson is the Rector of the Grouped parlshes of Muckamore and Killead Church of Irelan or another person nominated by the Rector. Ivlenibership of the A55ocièrlon is open to persons aged 18 cr over who 5UPPOrt the'obiects of tbe Associ?11?n and whose application is accepted by the Executlve Committee. 7.2. 5afeguardlng Trust Chlldren and Vulnerable Adults All Trustee5, Execu i've Conimittee Mi eirrbers, and I'olunteers are vetted by Acces5 Nl and tralned I SafetiJarding Trust to a st?nda¥d that meets current best prartice procedures. 8.0. ACKNOWLEDGEMENTS The Chairman and Trustees %*yish to rècord their Sincere thanks to all'the Staff and.Volunteers that have ivorked 50 hard during the 202312024 reportlng year to deliver all of MPDA'S acttvlties. Th3r.S w.ust 80 to the funder5 35 lyell fo¥.their generous support during the year. v.je also w,, sh to record our thanks to 311 who have contributed fin3ncially tts our work throuah (.40fj'2 Lions, partlcula.. IV noting All $3illts, P.arh of Antrim for their generous glving of £3,000..per: annum toivards core costs ond other 3spettS of our work, and St Jude's, Par¢sh of Muckarnore for their ccntl41ied support of £2,400 annu211y. Approved bv the board of trustee5 on 4 September 2024 and signed on its behalf bv . Mr Andrew Stewart Trustee
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees are responsible for preparing the Trustee Report and the account5 in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pratticel. The law applicable to charities in Northern Ireland requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these accounts, the trustees are required to select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent; state whether applicable accountin8 stanclards have been followed, subject to any material departures disclosed and explained in the accounts, and prepare the accounts on the going concern basis unle55 it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities IAccounts and Reports) Regulations (Northern Ireland) 2015, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. io
MUCAKMORE PAR15H DEVELOPMENT ASSOCIATION INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 MARCH 2024 I report on rhe accounts of Muck3inore Par:'5h Development Association foi the year ended 31 March 2024. RESPECTIVE RESPONSIBILITIE5 OF TRUSTEE5 AND EXAMINER As the chariiv S trvstees you are rLrySPOI'iS',ble for the preparation of the accounts in accordance with tkie reqknirew4Lints of the Char'.ties Act (Northern Irelaiidl 2008. I hab'e examined yoJr charity's èccoun'.s as reqLsired under Section 65 of the Charitles Act. In carryin8 Out inv ex3mination I have followed the Directions given by the Chai'ity Commission for Northern Ireland under section 651911bl of the Charilie5 Act. It Is n)y responsibility to.. ex3ryine the accourts under Sectlon 65 of the Charities Act follo'w Ihe proiedures laid down in the general Dlrections given by the Charity CommiSSlDn for Northern Ireland under Sect',-n 65191Ibl of the Charitie5 Act state w.hether par4. iar matters hève come to my attentlon. BASIS OF INDEPENDENT EXAMINER'S REPORT I hève eAimined charity aciounts as re4ulred under ScctiDn 65 of the Ch3ritie5 Act and my examination w'as car.'ied out In accc,, dance with the general Direttlons given by the Charlty ComiMie¢ion for Northern Ireland under Sec110n 6919, Ibl of the Ch3rllie5 Act. The examination Included a rekiew of the accoun Ling reco.. ds k2pi by the cb.arity and a CO,paris0n of the accounts presented w,'th those r¥Cwi A5 kept by tFie char', and a comp?rison of the accounts presented with those records. It zluQ included Consder3t]0n of any unusual items of di5c105Ufe in the 3ccounts and seeKing eAplanatio?s from you as charity trustees concernill g any such matter5. My role is to Stale w,heEher any material matters have come to my attention slvlng me cause to bellewe.. l. The 3ccoJnting record5 were not kept in accordance with Section 386 of the Chari'.iès Att 2. That the accoynt5 do nol acco..d with those accounting reco 3. That the acioJnts do not corrply with the o¢counting requirements of the Act. 4. That it)ere is fur+l)er inlcriiation needed lor a proper uiiderstandln8 of the accounts to be re3c4ed. INDEPENDENT EXAMINER'S STATEMENT I h?e corr,Qket¢d my exarnination and ha'de no concern5 in respect of the m3tters111 to141 listed aL0e and, in conn2c:'on with following the Direction5 of the Charity Comm1s5ion for Northern Ireland. 5 have fo'Jnd no tnatters that requirè drawing to your attention. Corrigan CA Limlted, 24 Greystone Road. Antrfm, BT412QN 4 Septernber 2024 li
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Note Unrestricted Funds Restricted Funds Total 2024 Total 2023 INCOME & endowments trom Donations and legacies Charitable activities Investment income 8,087 248 3,650 103,365 111,452 248 3,650 112,429 1,320 Total 11,985 103,365 115,350 113,749 EXPENDITURE ON Raising Funds Charitable attivities 7,026 106,644 113,670 94.556 Total Payments 7,026 106,644 113,670 94,556 Net receipts / Ipaymentsl Transfers between funds 4,959 -3.279 1.680 19,193 Net movement in funds Funds brought forward 4,959 27,404 -3,279 178,076 1,680 205,480 19,193 186.287 Funds carried forward 32,363 174,797 207,160 205,480 12
MUCKAMORE PAR15H DLOPMENT ASSOCIATION BALANCE SHEEr FOR THE YEAR ENDED 31 MARCH 2024 2024 Restrlcted Fur,ds 2024 Total Funds 2023 Total Funds Uijre5::lrted F.und5 Flxed Assets Tay* 126,521 126,522 135,192 le Assèts CurTeni Asséts De:. Jrs Cash At 8ank and In har,d 3,500 44,776 3,500 81,617 36,841 7L138 36.841 48,276 85,117 71,138 Credltors: amotEnts falllng due wlthin one year 4.479 .850 4.479 Net Current ASJvets 32.362 48.276 80.638 70,288 Total a55ets l¥ss tyrrerf Ilabllltles 32,363 174797 Z07,160 209.480 FUNDS 32.363 174,797 27,404 178,975 Re5Ji¥tÈd Funds 207,160 205.480 ThÈ fiTrthn¥lèl 5t3t¢mer,'.5 weTr dpprfvWed bythe Board of Trustees and authoilsed lorlssue on 4 5epLember 2Q24.antJ were si6ned Dn its half by,. Mr Andyew stewart Trustèe Mr James Moo Trust 13
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES Basis of preparing the flnancial statements The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP IFR51021 '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 IFRS 1021 (effective l January 20191, Financial Reporting Stanard FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act (Northern Ireland) 2018. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilitie5 are recognised as expenditure as soon as there is a legal or contructive obligatlon committing the charity to the expenditure, it is probable that a transfer of economic benefits will be required settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classiffied under the headings that aggregate all costs related to the C2tegory. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible Fixed Assets Depreciation is provided at the following annual rate5 iTt order to write off each asset over its estimated useful life. Freehold Propertv Fixture5 and fittings Computer equipment 5Yo Straight line 20% straight line 25% straight line Taxation The charity is exempt from tax on its charitable activities. Fund Accountin8 Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustee5. Restricted f und5 can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when Specified by the donor or when funds are raised for particular restricted purposes. 14
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 I. ACCOUNTING POLICIES CONTINUED Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 2. INVESTMENT INCOME 2024 2023 Rents received 3,650 1,320 3. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses 2024 2023 Trustees, expenses Donations and Legacies Unrestrlcted Fund5 2024 Restricted Funds 2024 Total Total 2024 2023 Donations Grants Received 6,347 1,740 8,087 6,347 105,105 111,452 103,365 103,365 112,429 112,429 15
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIALACTIVITIES 2024 Unrestricted Funds 2024 Restricted Funds 2024 Total Funds 2023 Totals Funds INCOME AND ENDOWMENTS FROM Donations and legacies Grants Received Fundraising Rents Received Total 6,347 1,740 248 3,650 11,985 6,347 112,429 105,105 248 3,650 115,350 113,749 103,365 1,320 103,365 EXPENDITURE ON Raising funds Charitable activltles Direct C05tS Other 4,171 2,855 98,829 7,815 103.000 10,670 50,402 44,154 Total 7,026 106,644 113,670 94,556 NET INCOME/IEXPENDITURE} Transfer5 between funds 4,959 -3,279 1,680 19,193 Net movement in funds 4,959 -3,279 1,680 19,193 RECONCILIATION OF FUNDS Total fund5 brought forword 27,404 178,076 205,480 186,287 TOTAL FUNDS CARRIED FORWARD 32,363 174,797 207,160 205,480 16
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 6. TANGIBLE FIXED ASSETS Freehold Property Fixture5 & Fittings Computer Equlpment Totals COST At l April 2023 Additions At 31 March 2024 146,308 23,038 2,779 172,125 146,308 23,038 2,779 172,125 DEPRECIATION At l April 2023 Charge foryear At 31 March 2024 14,472 7,315 21,787 19,682 3,355 23,037 2,779 36,933 10,670 47,603 2,779 NET BOOK VALUE At 31 March 2024 124,521 124,522 At 31 March 2023 131,836 3,356 135,192 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors 3,500 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Taxation and social security Other creditors 20 4,459 4,479 20 830 850 17
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 9. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 114123 At 3113124 Unrestrirted fund5 General fund 27,404 4,452 31.856 Restrirted Funds Antrim & Newtownabbey Borough Council - Seniors Community Foundation Children In Need AN8C- areas at risk Limetree Avenue Triangle Football Association Dormant Accounts Nl Other Donation Outreach Education Authority National Lottery- Awards for All PHA Short Term Funding 918 10,ODO 5,90S 243 143,660 -918 -10.000 -5,578 -123 -7,453 4,420 6.873 327 120 136,207 4,420 23,163 1.060 16,290 1,060 10.000 10,000 178,076 -2,779 175,297 TOTAL FUNDS 205,480 1,673 207,153 Net Movement in funds, included in the above are as follows-. Incoming Recources Resources Expended Movement in fvnds Unrestricted funds General fund 11,985 7,533 4,452 Restrirted Fund5 Antrim & Newiownabbey Borough Counc51 Cornmunlty Foundation Children In Need metree Avenue Trian8le Football Foundation Dormant Acc¢¥unts Nl Other Donation Outreach EdLIC3tion Authority National Lottery- Award5 For All PHA Short Term Funding 25,310 26.351 10.000 23,708 7,453 700 26,460 .1.041 -10,000 -5,578 -7,453 4,420 6,873 18.130 5,120 33,333 2,000 4,472 10,000 5,000 103.365 2,000 4,472 10.000 5,000 106,144 -2,779 TOTALFUNDS IIS.350 113,677 1,673 18
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 9. MOVEMENT IN FUNDS CONTINUED Comparatives for movement in funds Net Transfers between funds At 1/4122 movement in funds At 3113123 Unrestricted funds General fund 19,373 7,320 711 27,404 Restricted Funds Antrim & Newtownabbey Borough Council- Sf Commlinity Foundation Children In Nee(J Antrim & Newtownabbey Borough Council - Ai Limetree Avenue Premises Dormant Accounts Nl Other Donation Public Health AuthorityShort Term Funding 918 918 10,000 5,905 243 143,660 10,000 2,091 243 -10,280 -40 3,814 153,940 40 8,242 8,048 1,060 751 16,290 1,060 -751 166,914 11,873 -711 178,076 TOTAL FUNDS 186,287 19,193 205,480 19
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 9. MOVEMENT IN FUNDS CONTINUED Comparatives for movement in funds Incomlng Resources Resources Expended Movement In Funds Unrestricted funds General fund 11,985 -10,372 1,613 Restricted Funds Antrim & Newtownabbey Borough Councll - Seniors Antrim & Newtownabbey Borough Council - Areas at Risk Antrim & Ne0WnabbeY Borough Council - Coronation Antrim & Netwownabbey Borough Council - Community Facilities and ProErarnme Grant Antrim & Newtowriabbey Borough Council- Groove & Graze Community Foundation Children In Need Limetree Avenue Dormant Accounts Nl Triangle Footb311 Fund Education Authority Public Health Authority National Lottery Awards For All 500 14,810 1,000 -1,418 -14,810 -1,000 -918 10.000 1,000 -9,993 -1,000 -10,000 -20,869 -7,453 -26,460 -700 -4,472 -5,000 -10,000 -2,739 -7,453 6,873 4,420 18.130 33,333 5,120 4,472 5.000 10,000 10,000 103,365 -103,175 190 TOTAL FUNDS 115,350 -113,547 1,803 10. RELATED PARTY DISCLOSURES There were no related party transactlons for the year ended 31 March 2024. 20
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. Analysis of net assets between funds Unrestrlcted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Tangible Fixed assets Current 3ssets/lliabilitiesl 126,521 48,276 174,797 126,522 80,638 207,160 135,192 70,288 205,480 32,362 32,363 12. Movement in funds At 0110412023 Incorning Resources Resources Expended At 3110312024 Fund Unrestricted Restricted 27,404 178,076 205,480 11,985 103,365 115,350 7,026 106,644 113,670 32,363 174,797 207,160 13. Independent Examiners Remuneration The independement examiner's remuneration was £1,620. 21
MUCKAMORE PARISH DEVELOPMENT ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legacies Donations and lÈgacies Fundraising Income Grants 6,347 10,477 105,105 111,700 101,952 112,429 Investment Income Rents received 3,650 1,320 Total incoming resources 115,350 113,749 EXPENDITURE Other trading activities Trtjstees, expenses Charitable artivitie5 Wages Pensions Light and heat Sundries Repairs and maintenance Donations 35,718 373 653 35,289 615 530 760 55 1,313 1,098 39,155 37,249 Other Legal & professional Staff Training Programme Cost5 2,316 3,405 52,289 865 245 43,044 58,010 44,154 Support Costs Insurance Telephone 3,252 905 3,249 4,157 3,249 Flnance Bank charges 58 109 Other Depreciation 10,670 8.689 Governance Accountancy and legal fee5 1,620 1,106 Total Resources expended 113,670 94,556 Net Income/lexpenditurel 1,680 19,193 22