Charity number: NIC101128
Fivemiletown Community Development Association
Trustees, Report And Financial Statements
for the year ended 31 March 2023

Fivemiletown Community Development Association
Contents
Page
Trustees report
Accountants, report lo the trustees
Independent Examiners Report
Statement of financial aciivities
Balance Sheet
Noies to ihe financial statements
10-13

Fivemiletown Community Development Association
Trustees, report
for the year ended 31 March 2023
Principal Activities
The objective of Fivemiletown Community Development Associalion is to provide charitable services to the local
community.
The financial statements compl), iyiih Reporting by Charities= Statement of Recommended Practice applicable to
chariiies preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l January 2021).
Main achievements
We gave support of £1 000 to the local Community Walking Club. £500 towards the local Chamber of Commerce
Christmas lights appeal, £400 to the Fivemi letown Meihodisi Friendship Club and £200 10 Ballyboyce Communitv
Choir.
Public Benefit
To advance education the direct benefits which flow from this purpose are increased access to informaiion. increased
confidence and self-esieem, increased abiliiy to access employmenl OPPOrtunilies.
The benefits are evidenced through feedback and evaluation from the group and local communili,. There is no harm
anticipated from this purpose. The charity's beneficiaries are people living in the rural area of Fivemileiown. A private
benefit may arise from trustees accessing our ongoing programme of activilies in the community. These benefits are
incidental and necessary to ensure the benefit is provided to our beneficiaries.
To promoie the preservation and protection of healih among people of all ages in Fivemiletown and its environs in County
Tyrone without distinction of age. gender, sexualiry. nationality, ethnic origin. political or religious opinion. The direct
benefits which flow from this purpose are the provision of a neutral venue for local people to meet and socialise, increased
access to infom)ation, increased confidence and seif£steem.
The benefits are evidenced through feedback and evaluation from the group and local community. There is no harm
anticipated from this purpose.
To provide facilitie5 in the interests of social welfare for recrealional activities designed to promote health and fitness or
other leisure-time occupation, with the object of improving the conditions of life for the said inhabitants the direct
benefits which flow from this purpose are the provision of a neutral venue for local people to meet and socialise in an
i501ated border area, increased access to infomiation, increased confidence and self-esteem, and, increased cross-
community interaciion. The benefits are evidenced through feedback and evaluation from Ihe group and local community.
There is no harn) anticipated from this pu￿OSe.
Page 3

Fivemiletown Community Development Association
Legal and administrative information
Status
Trusiees
N Anderson
F Bruni
I S Fa￿ell
T Douris
J Williamson
l Lapsley
E Bennelt
J Burrell
R Baird
E Anderson
N Irvine
S Watters
Secretary
R Baird
Charity number
NICIOI128
Accountant5
Cooper Irvine Ltd
Chartered Accountants & Registered Auditors
103 Main Street
Fivemiletown
Co. Tyrone
BT75 OPG
Business address
Unit I, The Buttennarket
Main Street
Fivemiletown
Co. Tyrone

Fivemiletown Community Development Association
Results
The results for the year are set out in the attached accounts. There is a Defecit for the year of (£605)
2022- Surplus of £3732.
Future developments
It is intended that Fivemiletown Community Development Association will continue in the long term and will provide
charitable services to the local COTllTnunity.
StatemeDI of trustees, responsibilities
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of
the state of affairs of the charity at the )'ear end and of its incomin¢Y resources and resources expended during that year. In
preparing those financial sialements, the trustees are required io=
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent-
state whether applicable accounling Standards and staiements of recommended praclice have been followed subject to any
departures disclosed and explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will
continue in business.
The trustees are responsible for keeping proper accounting records which dtsclose with reasonable accuracy at any time
the tinancial position of the charily and enabl¢ them to ensure ihat the financial stalemenls comply wilh the recogiiised
accounting standard. They are also responsible for safeguarding the assets of ihe charity and hence for taking reasonable
steps for the prevention and deiection of fraud and other irregulariites.
Page 4

Fivemiletown Community Development Association
Accountants
A resolution proposing that Cooperlrvine Ltd be reappoinled as accountants of the charity will be pul to the Annual
General Meeting.
This report was approved by the trust¢es on
216liJ
and signed on 115 behalf by:
N Anderson
IS Farrell
Page 5

Fivemiletown Community Developrnent Association
CHARTERED ACCOUNTANTS, REPORT
to the Board of Directors on the unaudited financial statements for the year ended
31 March 2023
In order to assist you to fulfil your duties, we have prepared for your approval the financial statements of the charity
for ihe year ended 31 March ?023 which comprise the Statement of Financial Activities, the Balance Sheet and ihe
related notes from the charity's accounting records and from infornialion and explanalions you have given to us.
This report is made solely to ihe Board of Trustees of Fivemilelown Community Development Association, as a body,
in accordance with the terms of our enoagement. Our work has been undertaken solely to prepare for your approval
the financial statements of Fivemiletown Community Development Association and state those matters thal we have
agreed to state to the Board of Trustees of Fivemiletown Communily Development Association. as a body. in this
report in accordance with the guidance of Chartered Accountants Ireland. To the ￿lIest extent perniitted by law, we
do not accept or assume responsibility to anyone other than FiVemileio￿n Community Development Association and
its Board of Trustees, as a body. for our work or for this report.
We have carried oul this engaqement in accordance with guidance issued by Chartered Accounlants Ireland and have
complied with the eihical guidance laid do￿￿ by Chartered Accountants Ireland relating to members undertaking the
compilation of financial stal¢ments.
It is your duty to ensure that Fivemiletown Community Development Association has kepi adequate accounting
records and to prepare statutory financial statements that give a true and fair view of the assels, liabilities, financial
position and deficit of Fivemiletown Community Development Association. You consider that Fivemiletown
Community Development Association is exempt from the siaiutory audii requiremeni for the year. We provide an
independent Examiners, Report as required under Charity law.
COOPERIRVINE LTD
Chanered Accountanis
l OJ Main Street
Fivemiletown
Co Tyrone
BT75 OPG
Northern Ireland
Dale:
Page 6

Fivemiletoivn Community Development Association
INDEPENDENT EXAMINER'S REPORT
We report on the accounts of the charity for the year ended 31 March ?023 as set out in the financial statements.
Respective responsibilities of charity directorsltrustees and examiner
As the charity's direciorsltrustees you are responsible for the preparation of the accounts in accordance with ihe Charities
Act (Nonhern Ireland) 2008 and 2013.
It is our responsibility to..
Examine the accounts under section 65 of the Charities Act
Follow the procedures laid down in (he general Directions given by the Commission under section 65(9)(b} of the
Charitie5 Act.
Siale whether particular matters have come to my attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act and our examination was carried
oul in accordance ￿'1th the general Directions given by the Charitv CommTS5ion for Northern Ireland under seciion 65{9)(b)
of the Charities Aci.
Our examination included a review of ihe accounting records kept by the charity and a comparison of the accounts presented
with those records. It also included consideration of an}, unusual item5 or disclosures in the accoun(s, and seeking
explanations from you as charily trustees concerning any such matters.
Our role 15 lo state whether any material matters have come to our attention giving us cause to believe:
That accounting records were not kept in accordance wilh section 63 of the Chariiies Act
2. That the accounts do not accord with those accounting records
That the account5 do not comply with the accounlino requirements of the Charities Act
That there is further inforniation needed for a proper understanding of the accounts to be reached
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters ( l ) to (4} listed above and, in connection
with following the Directions of the Charity Commission for Northern Ireland, we have found no matters that require
drawing lo your attention.
Name: Cooperlrvin¢ Ltd
Address: l Oi Main Sire t Fivemiletown. Co. Tyrone, B T75 OPG
Date:
Signature:
Page 7

Fivemiletown Community Development Association
Statement of Financial Activities
For the year ended 31 March 2023
Unre5tricled
Restricted
2023
2022
funds
funds
Total
Total
Notes
Incoming resources
Donations
2,900
2.1(X)
5,000
10.050
Investment income
16
16
Total incoming resources
2916
2,100
5,016
10,051
Charitable expenditure
Support costs
Management and administration
(621)
(? 100)
{2,721)
(6,319)
Total charitable expenditure
(621)
(2.100)
(2,721) {6,319)
Net movement in funds
2.295
2,295
3,732
Tolal funds brought forward
132
8.677
8,809
5.077
Total funds carried fO￿ard
?.427
8.677
11,104
8.809
The notes on pages 6 10 I I form an integral part of these financial statements.
Page 8

Fivemiletown Community Development Association
Balance Sheet
as at 31 March 2023
2023
2022
Notes
Fixed assets
Tangible assets
Investments
Debtors
i.2)3
3.811
Cash at bank and in hand
8.100
5,247
Creditors: amounts falling
due Ivithin one year
(250)
(250)
Net current assets
8.808
Net assets
8,809
Funds
Unrestricted funds
2.427
132
Restricted fund5
8.677
8.677
11.104
8,809
The fiTtancial statements were approved by the Trusiees on
161,
and signed on its behalf by=
N Anderson
IS Farrell
Trustee
Trustee
The notes on page5 6 to 10 form an integral part of these financial statement
Page 9

Fivemiletown Community Development Association
Notes to the financial statements
for the year ended 31 March 2023
Accounting policies
Accounting convention
The financial slal¢ments have been prepared in accordance wilh Accounting and Reporting by Charilies:
Statement of Recommended Practice applicable to chariiies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeclive l January 2021)
(Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102). These are the associaiion's first sei of financial statements prepared in accordance with FRS 102.
There have been no transitional adjustments made. Fivemiletown Development Association meets the definition
of a public benefit enlil), under FRS 102.
The financial statements have been prepared under ihe hislorical cost convention except for certain properties and
financial instruments that are rneasured at revalued amounls or fair values. as explained in the accounting policies
belom,. Historical cost is generall). based on the fair value of the consideration given in exchange for assets.
The company has availed of the exemption in FRS 102 from the requirement lo prepare a Statement of Cash
Flows because it is classified as a small charity.
Ineoming resources
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial
Activities when receivable. Gifts donaied for resale are included as income when they are sold. Donated assets
are included at the value to the charili, where this can be quantified and a third party is bearing the cost. The
value of services provided by volunteers has not been included.
Income from investments is included in the year in which it is receivable.
1.3. Resources expended
Resources expended are recogrtised in the year in which they are incurred.
Support costs are those Cosis incurred directly in support of expenditure on the objects of the charity and include
project management.
Management and administration costs are those incurred in connection with administration of the charity and
compliance with constitutional and statutory requiremenis.
Office equiprneni
200/0 straight line
Computer suite
The carrying value of tangible fixed assets are reviewed annually for impairnient in periods if events or changes
in circumstances indicate the carrying value may not be recoverable.
250/0 siraight line
Page 10

Fivemiletown Community Development Association
Notes to the financial statements
for the year ended 31 March 2023
2. Investment income
2023
2022
Deposit interest
16
16
Costs of activities in furtherance of the objects of the charity
2023
2022
Advertising
4. Support costs
2023
2022
Depreciation and amortisalion
5. Management and administration
2023
2022
Travelling
Accountancy fees
558
528
Audit fees
Donations paid
2,100
5,750
General expenses
20
Interest and charges
43
41
2,721
6,319
Pagell

Fivemiletown Community Development Association
Notes to the financial statements
for the year ended 31 March 2023
Computer
Tangible fixed assets
Office
Suite
Equipment
Total
Cost
At l April 2022
4.975
4.321
9,296
Additions
Disposals
At 31 March 2023
4,975
4,321
9.296
DepreciatAon
Ai l April 2022
4.975
9,296
On disposals
Charge for the year
At 31 March 2023
4,975
4.i21
9.296
Net book values
At 31 March 2023
At 31 March 2022
Debtors
2023
2022
Amount owed by connected parties
3,253
3,811
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the
effective interest method less impainnenl losses for bad and doubtful debts except where ihe effect of
discounling would be immaterial. In such cases lh¢ r¢ceivables are stated al c05t less impairnient losses for bad
and doubtful debts.
P¥ge 12

Fivemiletown Community Development Association
Notes to the financial statements
for the year ended 31 March 2023
Creditors: amounts falling due
within one year
2023
2022
Accruals and deferred income
250
250
Trade and other creditors are initiallv recognised at fair value and thereafter slated ai amortised cost using the
effective interest rdte method. unless the effect of discouniing would be immaterial, in which case they are stated
at cost.
Other notes
Taxation
Fivemiletown Community Development Association is exempt from corporation tax as it is a registered Charity.
Foreign currencies
Monetary assels and liabilities denominared in foreign Cu￿en¢1es are translated at the rates of exchange ￿ling at
the Statement of Financial Position date. Non-monelat), item5 that are measured in tenns of historical cost in a
foreign currency are translaled ai ihe rdles of exchange Tuling ai the date of the trdnsaction. Non-monetary items
that are measured ai fair value in a foreign CU￿enC}, are translaied using the exchanue rates at the date when the
fair value was detennined. The re5uliing exchange differences are dealt with in the Income Statement.
Provisions available for small entities
In common wilh man! other businesses of our size and nature, we use our accountanis to assist with the
preparation of the financial slaiemenis.
Capital commitments
The association had no material capital commitments ai the year end 31 March 2023
ETr'ents after the reporting period
There have been no significani events affecling ihe association since the year end.
Page 13