R•gl8tered Charity No. NIC101016 TOBERMORE COMMUNITY PROJECTS TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2019
TOBERMORE COMMUNITY PROJECTS COMPANY INFORMATION Commlttoo Mr D Watter8 Mr B Johnston Mr W L RhardSOn Mrs K P Bum8 Mrs V Gregg Mr S Colgan Mr R Youn9 Mr8 M Br(yn (Appointed 18 June 20181 (Appointad 30 November 2018) (Appointsd 30 November 2018) Charfty number NIC101018 Ro9l•t•r•d offlG• 6 De86rtrnartin Road Tobemiore Magherafelt BT45 5QY Audltor• Dawd Lytue + Co Ltd 15 Meellng Str¢•t Magherafelt Londondery BT45 68N 8u•lnM• •ddr••• 6 Do8ertrnartin Ro TobermoTg Magherafelt BT45 SQY BAnk•r• Ulster Bank Ltd Hlgh Street Draperslu•¥n Co Londondery BT45 7A8
TOBERMORE COMMUNITY PROJECTS CONTENTS P•ge Trustees, report Independent examiners report Profit and loss account Balance sheet Notes to the financial Ststements 7-13 The followlng page8 do not forni part of the statutory Ilnanclal statsments Detailed statement of financial acbvitjes 14 Schedule of govemance c08ts 15
TOBERMORE COMMUNITY PROJECTS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2019 The trustees present their report and finart¢1 $taternents for the year ended 31 March 2019. Background The purpose of Tobennore Communty Projects is to promote the benefit of inhabrtants of the Tobffjrnre and district aa In tems of advancing edtiOn, and to prode faCIleS in the interests of social welfare, for recreauon or other leisure othef Isre time OCpthn with the obj1 of improving the conditions of lffe for the said inhabitants. Structure• governance and managemont The organisation is * charitable association. Thg association vras established under a Constiiution whlch etstablished the aims and objectives of the charitable association. TObernre Community Projects h8s a CnYaSrnmUnty fcus and Is martsged by a voluntsry Committee whlch Is elected annualty. The appointment of committee is in accordance wth the Charivs Constitutn. whereby each member wlll be enlittgd to nominate one person onty in writing not kss than seven days before the dale of the Annual General Meeting. Th6 managèment tsf the cornmittee 15 overseen by the Chairperson, Twsurer and Secretary. the c£Jmmittee meets regular throughoLrt the year and hold an AGM once a year. ObjoCtIv08 and actlvltles The objects of the tharity are.. To promote the benefft of the inhabitants of the Tobemiore and district area of Co Londondery and tts environs {hereinafter described as'the ar8a of benefn wf(hout distinction of age, sex, race, polthcal religious or other opinion by associating the statutory authorities. voluntary organisations and inhabitants in a comnion effort to advance education, and to prowde falitIeS in the interests of s[al welfare, for recreation or other lelsLLre time lxcupation wrth the object of improvin9 the conditions of lrfe for the said inhabitants. To establish or lo secure tho establishment of a Community Centre (hereinafter calw 'lhe Centre") and maintain rt and to manage to C¢>¢)perate bcal statutory authority in the maintenance and management of such a Centre for activities promoted by the Projects and its constituent bodies in furtherance of the above objects. Provide or secure the promsion of social servtces. educationd and recreationa faulities and pradcal assistance for eldorfy and disabled peopl8 within the area of b8Def Promote and cary OLrt, or assist in promoting and carrying ol research. surveys and IngationS and publish the useful results thereof. Organise or assist in organising meetings, Wures. classes and exhibitKins and publish or assist In publishlng reports. pedodieals. recordings. bckS or other documents or infomation. Obtain collect and rec&e monay "by way of grants. donations, bequests, legaoes or other lawful method. provided that the Projects may not engagg in any form of permanent trading. Purchase. take on18ase or in exchange, hire or otherwi$8 acquire any real or personal property and any rights and privilgges necessary for the prOrlI0n of th8 above objects and construct. maintsin and aKer any buildings or erections which the Projects may think nSsary for the promotion of its objects. Recruit and train volunteers wth relevarrt sknlls to carry out the objects of the Projects. Emplcy and pay any person or persons. not being a member of the management Committee referred to bebw flhe Committee") to superyise. organise and carry on the work of the Projects and make all reasonable and necessary provision for the payment of remuneration to employee. Promote and organise G operation in the achievement of the above objects and to that end to work in aSsOation with IL81 authori8$ and voluntary originations engaged in the furtherance of the above objects in benefit
TOBERMORE COMMUNITY PROJECTS TRUSTEES. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 Achlevements and pertorm•nce MILL PARK Mlll Park has been a great asset to the village but i¥ in need of Improving and modemlslng. Meetings took place with Mid Ulster District Council who agreed lo invest £40,000 in an Improvernenl projgct. Work ¢omm8nced in Fobwary 18 and was completed in May 18. The work will extend the existing play parf(, add 8 new piece of play equipment, provided $eatsng and tamiac lo the paths around the play park and tennis court. Funding was securod during the year from EB (Northem Ire18ndl Ltd of £16,253 which was used lo remove old flower planters and replaced them with a new p8ved area, bordered with planters and new seating. EVENTS TCP ha8 organised a number of successful evonts in tho past year. We have organised an autumn fair, Senior Citizens Christmas Dinner. Chri5tma5 lights switch on, Children's Christmas party and a number of socials. MCKINNEY HALL The McKinney Hall continues to be well used by a number of groups wlthin the Tobemiore communlty. Awide range of activities tske place in the hall. Everything from Netball to Country and Weslom concerts, ivs great to see the hall w811 used by the whole community- WAR MEMORIAL A committee ha5 been sel up to manage th? lIageS War Memorlal. The surplus money from the War memorial colle¢tion has been transferred into a separate bank account and wlll be used lo upkeep the War memorfal into the future. FinanGial revlew The committee will continue to conduct ennual VIeWS of the appropriate level of ntricted reserves. Th8 purpose of thi5 reserve is to provide stablllly for the charity to ensure that it is able lo honour existing contractual obligations, to cover unfoTeseen events beyond the organisalion's Gonlrol and lo enablè it to ¢onlinue tts operations In the unlikely event of a 51gnificant fluctuation In expenditure or Income. The committee aim lo build reserves to at least 3 month8 of annual expenditure. Th18 may b8 achieved by Increased fund raislng, increasing earned income or reducing expenditure. The present level of reserves available to the charity is £39.313 whlch is degmed satisfactory. Trustees The following trustees have held office Sin 1 Aprll 2018.. Mr D VVatter8 Mr E Ha55an Mr B Scott Mr B Johnston Mr R Lyle Mr J Black Mr W L Richardson Mr8 K P Bum$ Mrs V Gregg Mis5 P Richardson Mr S Colgan Mr R Young Mrs M Brown (Reslgned 18 June 2018) (Resigned 18 June 20181 (Resigned 31 August 20181 (Resigned 31 August 20181 (Resigned 30 September 2018) (Appointed 18 June 20181 (Appointed 30 November 20181 (Appolnted 30 November 20181
TOBERMORE COMMUNITY PROJECTS .TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 ststement of tru8tèes' re¥ponslbilltle8 The Constitution requires the committee to preparg financkql statements for each financial year which give 8 true and fair vlew of the stsle of affairs of TObemi0 Community Projects and of the surplus or deficit for that period. In preparTng those financial ststemenls. the committee are required lo.. - select suitable accounting policies and then apply them con8iStenty, - make judgements and estimates that are reasonable and prudent - prepare the financial statements on the going wncem basis Unt it k* inappropriate to presume that Tobemore Communty Projects wll conts'nue in business. The committee are responsible for keeping proper accounting records which disclose vthh reasonable accuracy al any lime the financial p0sOn of Tobemore Communtty Projects and lo enable the committee to ensure that the finan¢ral slalemenls cL)mpty with the Constitution. The eommittee are also responsible for safeguarding the assets of Tobermore Communty Projects an(1 hence for tthng reasonable steps for the prevention and dfjtecln of ftaud and other irregulariknes. The commfttee are satisfied that all grants have been used solgly for th9 purposes for which they were pn)vided. On beha of the committee Mr D dtterS Trustee 22 January 2020
TOBERMORE COMMUNITY PROJECTS INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF TOBERMORE COMMUNITY PROJECTS I report on the financial slalements for the year ended 31 March 2019. which comprise the statement of financial activibes, statement of financial position and the ralated notes. Respo¢tlv8 responslbllltles of trustees and examlngr As the ch8rity's trustees you a responsible for the prepardtion of the accounts in accordance with the Charities Act (Northern Ireland) 2ty)8. It is my responsibility to: examine the aco)unts under section 65 of the CharibesAci follow the procedures laid down in the general Dlrections given by the Commls8ion under section 65 19)Ib) of the Charitles Act . state whether partlujlar Matte have me to my attention. Basis of independent exarnin•rf8 report I have examined your chaTty accounts as required under sectlon 65 of the Gharit• Act and my 8xamination was carrled out in accordano with the general Directions gNen by the Charity Commission for Northem Iieland under section 6519}{bl of the Charitses ACL My examination included a review of the accounting reo)rds kept by the charfty and a c¢xnparison of the accounts presented wrth those records. It a150 Included consideration of any unusual item5 Qr disclc6ures in the aceounls. and Seeng eXplanaonS from you as Charity tnjstees conceming any such matters. My role is to stat8 wheth¢r any material matters have come to my attention giving me cause to belleve: 1. That accounting rordS were not kept tn accordance wrth section 63 ofthe CharitiesAct 2. That the accounts do nol accord wlth those 8c£ounting records 3. That the accoun15 do nol o)mpty with the accounting requirements of the Charttses Act 4. That the Is fvrther infofmation nwled for a proper understanding of the accounts to be reached. Independent oxaminoes statement I have completed ry examination and have no concems in rewect of the matters (11 tr) {41 listed *ove and. in ¢onn8clion with foll¢)wing the Directtons of tho Charity Ccrnission for Northem Ireland, I have foun(I no matte at qui drawing lo your attention. eagh FCA CTA behalf of David Lyttle + Co Ltd rand 22 January 2020 Chartered Accountants 15 Meeting Street Magherafelt Londonderry BT45 6BN
TOBERMORE COMMUNITY PROJECTS STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2019 Total 2019 31 March 2018 funds funds Incomlng resources Incoming resources from generated funds 1.275 1.275 7.543 Incoming resources from charttsbk actsvilie8 18,865 21,322 7,415 Total Incomlng re80ur¢e• 18.865 3,732 22.597 14.958 Rasour¢e8 expended Costs of generating funds Charitable activities ¢3)vemanc& c08ts 21.730 4,257 570 25,987 570 15,413 540 .Total re8ourG0$ expended 21,730 4,827 26.557 15,953 Net Incomlngl{outgolng) resource8 {2.865} (1,095) 13,960) (9951 Net mov•ment in fund8 (2,885) (1,0951 {3,960) 1995) Total funds brought forward at 1 Apnl 3S.425 7,848 43,273 44.268 Total funds carrled foThArd at 31 March 32,&80 6.753 39,313 43,273 The slalemenl of financial a¢tpiities has been preparod on the basis that all operations are contlnuing operations. There are no recc4Jni8ed gains and losses other than those passing through the statemgnt of financial actiwtles.
TOBERMORE COMMUNITY PROJECTS BALANCE SHEET AS AT 31 MARCH 2019 2019 2018 Notss Flxod a68ets Tangible assets 31,440 33,289 Current asBets Debtors Cash at bank and in hand 475 8,018 10,514 8,493 10,574 Credltors: amounts falllng due wTthln one year 10 (6201 1590) Net currnnt ass•ts 7,873 9.984 Total as8ets le6S CUTront liabllltles 39.313 43,273 Funds Unrestrlcted fun(ts GeneTal reserves 11 6,753 7,848 Rostrletsd funds 35,425 Total charity fund• 12 39,313 43.273 The financial ststements were approved by the f)MMittee on 22 January 2020 Mr D VVatter8 On behalf of the committ00
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2019 Accountlng pollcles 1.1 Gen•r*l inforniatlon Tobfrrnore Community Projects Is 8 registered charity in Northem Ireland and is unincorporatod. The address of the principal office is 6 Desertmartin Road, Tobemore. Co Londonderry, 8T45 5QY. 1.2 Accourrtlng conventlon The financial slalements have been prepared in accordance with Accounting and Reporting by Ch8rtties'. ststemenl of Recommended Practice applicable to ¢harits8s preparing their acccunls in accordance with the Financial Reportlng Standard applicable in the UK and Rgpublic of Ireland IFRS 1021 affective 1 January 2015) - Icharib'es SORP IFRS 1021). the Financial Reporting Standard applleable in tha UK and Republlc of Ireland {FRS 102} and the Charities Act (Northem Ireland} 2008. Tobemiora Community Projects m881 the definition of a publi¢ b8nefft entlty under FRS 102. A8sel8 and Ilabililles arg initially recognised al historical co81 and transactlon value unless othe180 stated In the relevant accountsncy poliw nolel81. The financial statements aro prepared on a going concern ba818. The financlal 8talemonts are prgpared In 8teding, which18 the functbonal rrencY of the ¢harity. Monolary amounts in these flnanoal statements are round to the nearest £. The finan¢lal Statements have beèn prepared under the h18todcal cost convention , modhfjed to Include the revaluallon of freehold propertlgs and to include investment properties and certain financial instruments al falr value. The principal accounting policie8 8dopted are 80t out below. 1.3 Golng concern Al the lime of approving the financlal 8lalem6nts, the commrtee has a a raa$onable expectallon that the company has adequate resource6 to ¢ontinue In operational existonce for the fore8eeable future. Thus the ommilee continue lo adopt the going concern basi¥ of accounllng in preparing thg fin8nci81 statsm8nl8. 1.4 Fund accountlng Unre81ricled funds are availabl8 for use at the discretion of th8 dlrectorn In fvrlherance of the oaneral object¢ve8 of the charity. R•¥tricled funds or6 8ubjecled lo restrlcllon8 On their expenditure imposad by the provlder of the funds. 1.5 Incornlng r•sourc All incoming resources are lrtdudod in the 8tatement of finan¢i81 actsvitse8 when the Charity Is entitled to the income and thé amount can be quanlified with rea80nab accurw. The follwlng specific pollcies are applied to particular catsgorw of income.. - Voluntary income18 receNed by way of grarrts. donation$ and grfts and is Included in full In th8 statement of financi81 activities when receNable. Grants, where entrtlemenl is not ndItIOnal on the dèlivgry of a speclfic perfoanCe by the charity, are recc#Jni8ed when the charity becomes unconditionally entitled to the grant. - Don8ted Sorvices and facilitles ar6 induded where thls can b8 quanlffjd. The value of seNc88 provlded by volunteers h88 not been induded in these financial slalements. - Investment income 18 Included when receNable. - In¢oming resources from charitable trading actiwty a accounted for when &amed. - Incoming resources from grants. wherg related to performance and specffsc deliverab195, are accounted for as the chanty earns the right to consideration by its perfomwice.
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARGH 2019 Accountlng pollcl¢• Icontlnued) 1.6 Ruources expendod Expenditure is recognIse on an accrual bas1$ a$ ¥ Ilability is incurred. ExpandUre Includes any VAT which cannot be fulty recovere(i, and is reported as part of the expendltUTe to which il rolate8'. - Cos18 of generating funds txmpfi5e the c08ts associated wlth attracting voluntary incom6 and the costs of trading for fundralslng purpose5. - Charlt8ble expandlture compri585 thoBa costs incurred by the charity in the d6lNery of its 8Ctlvltle8 and services for its beneficiar. It ineludes both costs that can b8 allocated directly to Such advltle8 gnd th08e costs of an indirect nature neca888ry to $upport them. - Govemance ¢o$ts include those costs as8cKiated with meeting the constllutional and statutory requirements of the charty and include the audit fees and costs linked to the 8tralggi¢ management of th• charity. - All Sts art allo¢aled betrNe8n the eXpendure categorles ol the stsl•m•nt of financlal 8thillle8 on b9818 to refied Ihe use of the resource. 1.7 Tanglbl• Ilx•d as•gts Tanglble fixed a38ets are inilally me88ured al cost and Subsequonty measured at ¢08t or valuation, r*et of depreciauon and any Impa4tIO5sé8. Depreclalion18 recognl6ed 80 a8 lo writs off the c08t or valuatlon of assets I8 thelr resldual value8 over their useful Ihe8 on the following ba8e8'. Vvar memorlol S% straight Ilna 1.8 Cuh and ca•h •qul¥al•nts Cash al bank and in hand are ba8ic financial assets and include ¢8sh in hand. depostts held at call wlth bank8. other 5hort-tem Ilquid investments origlnal maturities of three months or less, and bank ¢)verdrafts. Bank overdrafts are shown within borrowings in current liabllitles. 1.9 Flnanclal In8trum•nts The charity ha¥ elected to apply the provlslons of SeGtion 11 'Ba8ic Financial Instruments. and Se¢tlon 12 'Olher Flnan¢l81 In8trumonts188ues' of FRS 102 to all of Its financial in8truments. Flnandal In8trumonts are recognised in the charity's balarKe Sheet when the charlty becomes paty to thè ntraGtu81 provisions of the in$trumenL FlnanGial as¥ets and Siabilities are offset. wth the net amounts presenled In the flnandal 8latem8nts, when Ihgrelg a legally enforwble rigm lo set off the recognised amounts and there 5$ an inlgntion to settle on a net basbs or to realise the asset and 5etUe the liabiltty simultaneou8ty. 1.10 Ba8lc flnanclal a860ts Basic financi81 assets, whlch Include debtorn and ca8h and bank balaTr, arè initially measured 8t transaction price Including transaction costs and Ore subsequently carried at aMOrbs cost using the effective Interest method un5ess the arTanggrnent nStItUteS a financing Iransxbon. wheTe the transaction 18 measured at the prgsent value of the future receipts di5CQUllted al a market rale of intewt. Financlal assets classffjed as receNable wlthin ong year are not amortised.
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 A¢¢ountlng pollcl (Contlnued) 1.11 Cla•8lllcadon of flnanclal liabiliti•8 Financial liabilities and equity instruments a cl888ified acrdIng to the substance of the contractual arrangements enlgred into. An 9quity instrument is any contract that evidenees a residual interest in the a88el$ of the company after deducting all of tts1Sabiliti88. 1.12 BA8lc IlnAncl•l Il•bllltl•• Bagic financial liabiliti¢¥, including credTtOTS, bank108ns. are initialiy racognised at tranBaction prlce unl•8 tha arrangement constslutes a financing tran88Ction, where the debt instrument 1$ measured al the present value of the future paym6nts discounted at a market rate of intere8t. Financial liabilitie8 classified as p$y8ble wilhln c¢ yo8r are not amortised. Debt Instruments 8re 8ub88quenlly Carried at amortis8d c08L usino the effectfve Intere8t rate mothod. Trade ¢edilors are oblall0n? to pay for goods or 88Thice$ that have been acqulred In tho ordlnary course of busine88 from suppliers. Amounts payable arg classified a$ ¢urrgnl liabllilie3 if payment 18 due within one year or le88. If not, they are presented a8 non<urTent liabilities. Trade creditors are recogni8ed Inlllally at transa¢tion price and 8ubsequenUy measured at amorb$ed cost using th? effective interest method 1.13 Government grant Capital grants are ¢roditod to deferred r6v8nue. Grants ttrlrnrds capSlal expenditure are r8l&as•d to th8 profil and loss account ovar tho expected useful life of the 889815. Grants towards rovanue expenditur• are rel•a8ed lo the profrt and1038 a¢¢ouni a8 the r•late(l expendrture 1$ inujrred. Judgemonts and k•y lou of MtlmatSon uncortAlnty In the application of the charlty'8 8ccounllng policies. th6 ¢ommittee are required lo make judgoment8, 88timale8 and a88umplions about the carying amount of a53els and liabilitses that ar8 not readily apparenl from other sources. The estimates and as8ocialed a8sumptions are based on historical experi8nce and other factors that are considered lo be relovant. Actual re8uIts may drffer from these 081imale8. The eslimales and undèdying assumptions are reviewed on an ongoing basi8. Revision8 to accounting estimates are recogni8ed in the period in which tha gstimate is revi$8d where the revlsion affects only that period. or In tho peri¢Jd of the wsion and futura periods where the revision affect8 both ¢urrgnt and future peri¢)ds.
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 In¢omlng r95our$ from ggngratod funds Ro8trictsd Unrogtrlcted funds fund8 2019 2019 ToLql 2019 Total 2018 Donatlons and grnnts Donations Donations 1.200 1.200 5,235 Fundralslng and Grants Fundraising and Grants Tobercrafts Subs and Grants 75 75 2.230 78 Tolal 75 75 2,308 Tol•l InGomlng re80ur¢e8 from genernted funds 1.276 1,275 7,543 4 In¢oming rngource8 from charltable actlvltles R86tr1cted Unre8trlctsd fvnd$ fundg 2019 2019 Total 2019 Total 2018 Boys Brigade Girls Brigade Sports Commun Money raised for War MerTh)Tial Other inwme 475 475 505 1,002 475 475 5D5 1,002 1,106 125 390 383 475 475 125 125 2,457 2,582 3,77.3 Fundraising and Grants Mid Ulster District Councll EB {Northem Ireland) 2.587 16,153 2,587 16,153 3,642 Totsl 18,740 18.740 3.642 Total Incornlng rgsouTCgS from ¢harftsblo a¢tivitl¢s 18.865 2.457 21,322 7,415 10-
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 Re8ourc¢8 expend - charitabl• activiti•s Ro8trlcted Unrn8trlcted fund• fund# 2019 2019 Total 2019 Total 2018 Support Costs Rates Insurance Light and heat Repairs and maint8non¢o Llcensa costs Communty projects Chri8lm88 expens68 Equipment renewa Advertising Book8 and perlodical8 Bank charg88 Charitable donatlons Sundry expenses Depreciglion 438 1,138 438 1,138 989 629 869 744 158 2,015 1,821 1,288 114 1.074 134 1,074 134 17,944 1,948 550 17,944 1,937 11 137 4,140 560 1,849 100 78 1,849 1.849 21,730 4,257 25,987 15,413 Total r•#ourcM •xpndod. ch•rttab a¢llvltl 21,730 4,267 25,987 15,413 11
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED FOR THE YEAR ENDED 31 MARCH 2019 Resources expended - governance ¢05ts Restricted Unrmtricted funds funds 2019 2019 Tolal 2019 Total 2018 Audlt fee8 570 570 540 570 570 540 Total rgwurcos oxpgnded- gov•manco C08ts 570 570 S40 Operadng 1088 2019 2018 Operating Ioss is ¥tated after charging: DepreatIOn of tangible assets Auditors. remuneration (including expenses and beneffts in kind) 1,849 570 1.849 540 Tanglble flxod aB80ts War Memorlal Total 2019 Co¥t At 1 April 2018 & at 31 March 2019 36.988 36,988 D•prg¢i*tlon At 1 April 2018 Charge for the year 3.699 1,849 3.699 1,849 At 31 March 2019 5,548 Ngt book value At 31 March 2019 31.440 31.440 At 31 March 2018 i 33,289 33.289 12-
TOBERMORE COMMUNITY PROJECTS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2019 Debtor¥ 2019 2018 Trade debtors Other debtor5 475 60 475 60 10 CrodltOf8: amounts falllng du• withln on• yoar 2019 2018 Other creditors 620 590 11 Mov•m0nts In fund8 Opening b•lan¢e Incomlng R88ourc8s re8ourcos •xpond•d Closlng balance Unrgstrlct¢d fund6 Genera funds 3,732 {4.827) 6,753 R•strl¢tsd funds 35,425 18,865 (21,730) 32.560 43.273 22,597 126,557} 39.313 12 Analy818 of net assets between funds Rostricted Unrestrlcted fund8 fund8 Total fvnd8 Fund balances at 31 March 2019 ar? represented by: Fixed assets Dabtors Cash at bank and in hand Creditors: amounts falling due within one year Capital grants 31,440 31,440 475 8,018 475 6,898 1.120 16201 1620) 32,560 6.753 39,313 13-
TOBERMORE COMMUNITY PROJECTS MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2019
TOBERMORE COMMUNITY PROJECTS DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2019 Totsl 2019 Funds Funds 2018 Incomlng re•ouru• Incomlng re80urce¥ from generated funds Donations Fundrai81ng and Grants Tobercrafts Subs and Grants 1.200 75 1,200 75 5.235 2.230 78 Total Incomln9 resour¢u from genaratsd funds 1.275 1.275 In¢omlng re8ouKoÈ from charitsble aotfvitlea Boys Brigade Girls Brigade Sports Communlty Money raised for IAÈr Memori Other income hfild U151er District Council EB {Northem Ireland) 475 475 505 1.002 475 475 505 1.002 125 475 475 1,106 390 383 3,642 125 2,587 16.153 2,587 18,153 Total In¢oming re8ource8 charftablo actlvitles 18.865 21,322 7,415 Total incornlng r080urce8 18.865 3,732 22,597 14,958 R•8our¢gs oxpondod Charitablo a¢VItIeS Support costs Rat&s Insurance Light and heat Repairs and maintenance License ¢osls Community projects Chri$tm88 expenses Equipment renewais Advertising Bwks and peric¥dicals Bank charggs Charitable donatK>ns Sundry expen¥es Depreciation 438 1,138 438 1,138 989 629 869 744 158 1.074 134 1.074 134 17,944 1,948 550 17.944 1.937 11 550 1,388 114 137 4,140 560 1,849 100 100 78 1.849 1.849 21,730 4,257 570 25,987 570 15.413 540 Gav•rn4n¢e costs {Pag• 15) Total r080urce8 expended t4et Incomlngl(outgoingi r•Jource8 21,730 4,827 (1,095) 26.557 15,953 12,865) {3.960) (9951 14-
TOBERMORE COMMUNITY PROJECTS SCHEDULE OF GOVERNANCE COSTS FOR THE YEAR ENDED 31 MARCH 2019 Ro8trl¢tod Unrestrlctod FuDds Funds Total 2019 2018 Governanc• ¢o•ts Audit fees 570 570 540 570 570 540 15-