Chartered Accounlanls and Registed Auditors REGISTERED COi4(PANY NUMBER: N1050423 (Northern Ireland) REGISTERED CHARITY NUMBER: I01194 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APIUL 2022 FOR LEENISH COMMUNITY ASSOCIATION Patton Rainey and Assocsates Chartered A¢countants 6 East Bridge Street Enniskillen Co. Fem)anagh BT74 7BT EMED Regr61ered to carry out aL¥Sil Yéork regulated lora Tawe ot ifiveslrnenl busir*ss a1vItieS i the Uniled Kiwd¢Tn by the Inslitthe ol Chartered A¢¢ounianis I18
CLEENJSH COMMUNITY ASSOCJATION CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2022 Page Report of the Trustees Independent Examiner's Report Statement of Financial Aetivities Balance Sheet Notes to the Financial St8temeDts 7 to 11
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: N1050423 REPORT OF THE TRUSTEES for the Year Ended APRIL 2022 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the flnancial statements of the charity for the year ended 30 April 2022. The trustees have adopted the provisions of A¢counting 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 iiepublic of Ir¢land IFRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The direct benefits which flow from these pUoseS include provision of a range of social, educational and recreational activities mainly based within Cleenish Millennium Hall for meFnbers of the local community living within the Arney and Bellanaleck DisiricL providing them with opportunity to avail of a¢¢ivities that assist and improve their educational attainment, health. social interaction and their conditions of life through accessing services and activities that would not Donnally be tnade available to them. Benefits of the activities are evidenced by measuremeni of the numbers participating in activities and by receiving feedback from participants. The only private btnefit flowing from our attivilies to trustees are that Cleenish Community Association trustees. to the exient that they are members. they and their families Can participate in all activities and this is incidental and necessary to ensure that all members of the district can potentially benefit.TheTe is no hami flowing from the purposes io Cleenish Cotnmunity Association. ACHIEVEMENT AND PERFORMANCE Charitable activities Examples of activities provided are- Keep fit, Social Dancing, Old Tyme Dancin& Farniers Infornmtion Courses and Talks, Funeral Teas, Family Partie& Healih Fairs, Heritage Talks. Monthly Youth Disco, Music & Storytelling Sessions, Youth Club. The hall is also used by local Primary school, GAA Club and other ctwitable bodies for activities and functions. FINANCIAL REVIEW FinAneial positioR During the year to 30 April 2022 the charity generated an operdiing deficit of £14.552 Reserves polley It is the poltcy of the Charity that reserves that have not been desigfiated for a specific purpose should be maintained at a level equivalent to between 1-2 months expendIre. The Charity considers that reserves at this level will ensure that in ihe event of a siwificant drop sn filnding, they will be able to ¢on¢inue some activities however this would be on a reduced scale. FUTURE PLANS The Charity intcThd5 to continue the work it perfornis for the benefit of the public. while seeking additional sources of nding. STRUCTURE, GOVERNANCE AND MANAGEMENT Govtrning document The charity is controlled by its goveming document. a deed of trust, and constitutes a limited company, limited by guarontee. as defined by the Companies Aci 2006. REFERENCE AND ADMINISTRATIVE DETAILS Rtgisttred Company number N1050423 (Northern Ireland) Registered Charity rtutRber 101194 Page I
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: NIOS0423 REPORT OF THE TRUSTEES for lh¢ Year Ended 30 APRIL 2022 Registered office Church View Amey Enntskillen Co. Ferfflanagh BT92 2BZ Trustees J K Owens SPCOX G Darcy Ms C M Meehan Company Se¢re¢ary Ms J Magee Independent Examiner Patton Rainty and Associates Chartered Accountants 6 Easi Bridge Street E[l$killen Co. FertnaDagh BT74 7BT Approved by order of the board of ttusiees on 27 May 2022 and si)ed on its behalf by= Ms C M Meehan- Twsl¢e Page 2
Charted Accounlanls and Regislered Audilors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLEENISH COMMUNrrY ASSOCKATION I report oll the accounts of the company for the year ended 30 April 2022, which ar¢ s¢t out pages four to eleven. Respective responsibilities ofcharity trustses and examiner As the charity's tn]stees (and also the directors for the purposes of compaThy law) you ar¢ responsible for the preparation of the accouThts Èn accordance with the requirernents of the Compalkies Act 2006. Having satisfied myself that the charity is llOE subject to audit under ¢ompany law and is eligible for irydependant examinatio it is my responsibility to: exatniTre the accoLmts wider seeiion 65 of the CharitÉes Act follow the prgcedures laid do1 in the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of ihe Charities Act sthÉe whether particular notters have come io my attention. Basis of the Independent examiner's report I have exatDined your charity a¢¢ounts as required under $eetiOn 65 of the Charities Act and my examination was caled out in accordance with the general Directions given by the ChaTity Conwni5sion for Northern treland under section 65{9)(b) of the Charities Act. The examination included a review of the accounting rexords kept by the charity and a cotnpatison of the accounts presented with those records. It also tncluded consideration of any unusual items or disclosures in the accoun and seeking explanations from you as charity truste¢s wncerning any such Tnatter5. My role is to stste whether any material matters have come to my attention giving me Cause to believe- That accounting records w¢r¢ not kept in F4¢¢0rdance with section 386 of the CompaDies Act 2006 That the accounts do not accord with those accounting records That the accounts do not comply with the accouttt2ng requirements of section 396 of th¢ Companies Act 2006 and with the methods and principles of the Char&ties StatetThent of Reconllnended Practice applicable to Charities preparing their accounts in ac¢ordanc¢ with th¢ Financial Reporting Standard applicable ill the UK and Republic of IrelaTLd That there is furtlker inf0mtIOn needed for a proper understanding of the auoynts to b¢ r¢a¢h¢d. IndepeDdent examiller's Statement I have completed my examination and have no concerns in respect of the matters (l) to {4) listed above an(L in connection with following the DirectKons of the Charity Comrnission for Northem Irelan I have found no atterS that require drawing to your attention. • s•J- Thom&s Satnuel Patton Patton Rainey and Associates Clwtered Accountants 6 East Bridge Street Enniskill¢n Co. Femianagh BT74 7BT FCA 27 May 2022 Reglered to Garry out audit Wolk and regulated lora raDp ol invesimeni bIL%1$s 8¢tivilies in lh8 Uniled Kingdotn by Ihe Inslilule ol Chartered A¢¢ouniant$ In Ireland
CLEENISH COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 APRIL 2022 30.4.22 Total funds 30.4.21 Total funds Unr¢5tri¢ted nd Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies S793 29,936 35,729 23.137 Investment income 6,620 6,620 1.730 Total 12,413 29,936 42J49 24,867 EXPENDITURE ON Charitable activities Light and Heat Loan Interest UCIT Ltd Repairs and Renewals Legal fees Hall Insurdnce Water Rates Cleaning Entertainment Licenc¢ Advertising Depreciation Accountancy Project cosls Broadband Donation Sundry Expenses 775 79 18,338 390 587 160 2.100 1,000 ,775 79 36,280 39 936 17,942 5.998 544 1.127 149 1.180 50 120 1.254 820 160 2,100 114 828 780 2,243 332 828 780 12,693 332 10,450 319 250 238 238 60 Total 26,965 29,936 S6,901 12.263 NET INCOMEI(EXPENDITURE) (14552) (14552) 12.604 RECONCILIATION OF FUNDS Total funds brought forward 438,148 438,148 425,544 TOTAL FUNDS CARRIED FORWARD 423.596 423.596 438,148 The notes fomi part of these financial statements Page 4
CLEENISH COMMUNITY A OCIATI REGISTERED NUMBER: N1050423 BALANCE SHE 30 APRIL 2022 30.4.22 Total runds 30.4.21 Total funds Unrestricted fllnd Restricted fvnds Nole5 FIXED ASSETS Tangible assets 410,144 410,144 410,972 CURRENT ASSETS Cash at bank 14.272 14272 27.996 CREDITORS Amounts falling due within one year (820} (820} (820) NET CURRENT ASSETS 13,452 13.452 27.176 TOTAL ASSETS LESS CURRENT LIABILITIES 423,596 423,596 438,148 NET ASSETS 423.596 423,596 438,148 FUNDS Unrestricted fi]nds 423,596 438.148 TOTAL FUNDS 423,596 438,148 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022. The members have not required the company io obtain an audit of lis financial siatements for the year ended 30 April 2022 in ac¢ordance with Section 476 of the Companies Act 2006. The trustees acknowledge their re5ponsibilitie5 for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial staternents which give a tsue and fair view of the state of affairs of the charitable company as aÉ the end of each flnancial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requiTements of the Cotnpanies Ac( 2006 relating to fmancÈal statements, so far as applicable to the charitable company. (b) The notes forni part of these financial statements Page S continued...
CLEENISH COMMuf41TY ASSOCIATION REGISTERED f4UMBER.. N1050423 BALANCE SHEET- continued 30 APRIL 2022 These financial ststemen(s have been prepared in a¢cordance with the provisions applicable to charitable companies subject io the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 27 May 2022 and were signed on its behalf by.. S P Cox- Trustee C M Meehan- Trustee The notes forni part of these financial statements Page 6
CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the Year Endcd 30 APRIL2 22 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company. which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SOIIP {FRS 102)'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing iheir accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019}', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial 5tatem¢nts have been pr¢par¢d 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. ExpendItre Liabilities are r¢cognised as expenditure as soon as ihere is a legal or constnkctive obligation committing the charity to that expenditure. It as probable that a transfer of economic benefits will b¢ required in Settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and hès been cla55ified under headings that aggregate all cost related to the eategory. Where costs cannot be directty attributed io particular headings they have been allocated to activities on a basis consistent Wlth the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asS¢t over its estimated useful lift. Fixlures and fitttngs 330/0 on reducing balance Taxatio The ¢harity is exempt from corporation tsx on its charitsble aciivities. Fund aeeounting Unre51ricted fvnds can be used in accordance with the charitable objectives ai the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the Charity. iiestrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of ¢a¢h fvnd is included in the notes to the fancIal slatetn¢nts. INVESTMENT INCOME 30.4.22 30.4.21 Rents received Hall letttng for fiJnerydl$ 6?20 300 1.730 6,620 1.730 Page 7 continued...
LEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- c for the Year End¢d 30 APRIL 2022 tinued NET INCOMEI(EXPENDITURE) Net incornel(expenditure) is Stated after chargingl(¢rediting)'. 30.4.22 30.4.21 D¢preciation- owned assets 828 1.254 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 April 2022 nor for the year ended 30 Aprtl 2021. Trustees, expenses There were no tntee$, expenses paid for the year ended 30 April 2022 nor fr>r the year ended 30 April 2021. COMPAEL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted nd lie5trieted funds Total funds INCOME AND ENDOWMENTS FROM Donations and lega¢i¢s 17,265 5,872 23.137 Investment income 1,730 1.730 Total 18.995 5.872 24.867 EXPEf4DITURE ON Charitable aetivities Light and Heat Repairs and Renewals Hall Insurance Water Rates Cl¢aning Entertainment Licence Advertising Depreciation Accountancy Broadband Donation Sundry Expenses 658 783 1,127 149 1,180 50 120 1.254 820 278 5215 936 5.998 1,127 149 1.180 50 120 1,254 820 319 250 319 250 Total 6,391 5,872 12,263 NET INCOME 12,604 12,604 RECONCILIATION OF FUNDS Total funds brought forward 425,544 425,544 Page 8 continued...
CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- eontÉnll¢d for the Year Ended 30 APRIL 2022 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted Restricted fijnd fi]nd5 Totsl funds TOTAL FUNDS CARRIED FORWARD 438,148 438.148 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At l May 2021 and 30 April 2022 408,463 28,680 437,143 DEPRECIATION At l May2021 Charge for year 26,171 828 26,171 828 At 30 April 2022 26,999 26,999 NET BOOK VALUE At 30 April 2022 4463 410,144 At 30 April 2021 408,463 2,509 410.972 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.22 30.4.21 A¢¢ThIs and defed income 820 820 MOVEMENT IN FUNDS Nei movement in funds At 30.4.22 At 1.5.21 Unrestrieted funds General fid 438,148 (14,S52) 423,596 TOTAL FUNDS 438,148 (J4,552} 423,596 Pag¢ 9 continued...
CLEENISH COMMUNITY ASSOCIATI NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year ENdtd 30 APRIL 2022 MOVEMENT IN FUNDS- coThtinutd Net movement in fuAds, included in ihe above are as folSows'. Incoming resources Resources expended Movement in funds Unrestricted funds GeneTal rtd 12,413 (26,965) (14.552) Restricted funds FODC Grant Fund DAERA FODC- Capital expenditure FERMANAGH TRUST COOPERATION IRELAND 1,7SI 1.094 16,641 6,020 4,430 (1,751) (1.094) (16,641) (6,020) {4,430) 29,936 (29,936) TOTAL Fuf4DS 42J49 {56,901) {14,552) Comp2ratives for movement in [ndS Net movement in funds At 30.4.21 At 1.5.20 UNrestrieted funds General fid 425,544 12,604 438.148 TOTAL FUNDS 425,544 12,604 438,148 Comparative movement in funds. included in the above are as follows.. Incoming resources Resources expended Movemeni in ndS Unrestricted funds General fund 18,995 (6,391) 12.604 Restricted funds FODC- Revenue expenditure Outdoor Recreation 3,389 2,483 (3,389) (2,483) 5.872 (5.872) TOTAL FUNDS 24,867 (12,263) 12.604 Page 10 continued...
CLEENISH COMMUiYITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS-eoNtiThued for the Year Ended 30 APRIL 2022 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows= Net movement in fimds At 30.4.22 At 1.5.20 Unrestrieted funds General fund 425,544 (1.948) 423.596 TOTAL FUNDS 425,544 (1,948) 423,596 A current year 12 rnonths and prior year 12 months eombined net movement in funds, in¢luded in ihe above are as follows: Incoming resources Resources expended Movement in funds UnTestri¢ted fund5 General fund 31.408 {33,356) (1.948) Restricted funds FODC Grant Fund DAERA FODC- Revenue expenditure FODC- Capital exp¢ndityre Outdoor Recreatton FERMANAGH TRUST COOPERATION IRELAND 1.751 1,094 3,389 16,641 2.483 6,020 4,430 (1.751) (1.094) {3,389) (16,641) (2.483) (6,020) (4,430) 35,808 (35,808) TOTAL FUNDS 67216 (69,164) (1,948) RELATED PARTY DISCLOSURES There were no related party transa¢lions for Èhe y&qr ended 30 April 2022. Pagell