Chartered Accounlanls and Registered Auditors REGISTERED COMPANY NUMBER: N1050423 (Northern Ireland) REGISTERED CHARITY NUMBER: 101194 REPORT OF THE TRUSTEES AND UNAUDITED FINANCtAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2023 FOR CLEENISH COMMUNITY ASSOCIATION Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Regislered lo carry out audit work and regulated lor a range of investment business activities in the Uniled Kingdom by the Institute ol Chartered Accountants in Ireland
CLEENISH COMMUNITY ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2023 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12 to 13
CLEENISH COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 30 APRIL 2023 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2023. The trustees have adopted ihe provisions of 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 (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objeetives and ailns The direct benefits which flow from these Purposes include provision of a range of social. educational and recreational activities mainly based within Cleenish Millennium Hall for members of the local community living within the Arney and Bellanaleck District, providing them with Oppornity to avail of activities that assist and improve their educational attainment, health. social interaction and their conditions of life through accessing services and activities that would not normally be made available to them. Benefits of the activities are evidenced by measurement of the numbers participating In activities and by receiving feedback from participants. The only private benefit flowing from our activities to trustees are that Cleenish Community Association t$(ee$, to the extent that they are members, they and their families can participate in all activities and ihis is incidental and necessary to ensure that all metnbers of the district can potentially benefit.There is no hann flowing from the purposes to Cleenish Cornmunity Association. ACHIEVEMENT AND PERFORMANCE Charitable activities Examples of activities provided are: Keep fil Social Dancin& Old Tyme Dancing, Farmers Infonnation Courses and Talks. Funeral Teas, Family Parties. Health Fairs, Heritage Talks, Monthly Youth Disco. Music & Storytelling Sessions, Youth Club. The hall is also used by local Primary school, GAA Club and other charitable bodies for activities and functions. FINANCIAL REVIEW Financi21 position During the year to 30 April 2023 the charity generdted an operating surplus of £1 0,550 Reserves policy It is the policy of the Charity that reserves that have not been designated for a specific purpose should be maintained at a level equivalent to between 1-2 months expenditure. The Charity considers that reserves at this level will ensure that in the event of a significant drop in fundin& they will be able to continu¢ some activities however this would be on a reduced scale. FUTURE PLANS The Charity intends to continue the Work it performs for the benefit of the public. while seeking additional sources of funding. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. REFERENCE ANDADMINISTRATIVE DETAILS Registered Company number N1050423 (Northern Ireland) Registered Charity number 101194 Page I
CLEENISH COMMUNITY ASSOCIATION REPORT OF THE TRUSTEES for the Year Ended 30 APRIL 2023 Registered office Church View Arney Enniskillen Co. Fennanagh BT92 2BZ Trustees J K Owens SPCOX G Darcy Ms C M Meehan Company Secretary Ms J Magee Independent Examiner THOMAS SAMUEL PAON Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT FCA Approved by order of the board of trustees on 21 June 2023 and signed on its behalf by: Ms C M Meehan - Trustee Page 2
Chartered Accounlanls and Registered Auditors INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLEENISH COMMUNITY ASSOCIATION I report on the accounts of the company for the year ended 30 April 2023, which are set out on pages four to eleven. Respective responsibilities of charity trustees and examiner As the charity's tnstees (and atso the directors for the purposes of company law) you are responsible lor the preparation of the accounts in accordance with the requiretnents of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is tny responsibility to: examÈne the accounts under Section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Commission for Northem Ireland under Section 65(9){b) of the Charities Act state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as required under Section 65 of the Charities Act and my examination was carried out in accordance with the general Directions given by the Charity Conunission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as charity tmstees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accord with those accounting iecords That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the 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 That there is fiher infonnation needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have Cotnpleted my 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 Cotnmission for Northern Ireland. I have found no matters that requkre drawing to your attention. HOMAS SAMUEL PAThON FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT 21 June 2023 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to carry out audit work and regulated for a range ol investment business activitie5 In the United Kingdom by Ihe Institute of Chartered Accounlanls in Ireland
CLEENISH COMMUNITY ASSOCIATION STATEMENT OF FFNANCIAL ACTIVITIES for the Y¢2r Ended 30 APRIL 2023 30.4.23 Total funds 30.4.22 Total funds Unrestricted fisnd Restricted nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 15,639 13,665 29J04 35,729 Investment incorne 6.871 6,871 6,620 Total 22510 13,665 36,175 42,349 EXPENDITURE ON Charitable activities Light and Heat Loan Interest UCIT Ltd Repairs and Renewals Legal fees Hall Insurance Water Rates Cleaning Entertainment Licence Advertising Depreciation Accountancy Project costs Christmas Lights Broadband Catering Sundry Expenses 1,649 986 2,635 1,775 79 35,957 390 1,131 160 2.100 2J58 1,496 3,854 909 233 3.900 375 1,284 233 3,900 352 828 780 13,016 555 860 lJ46 555 860 1,346 216 564 224 208 564 224 332 517 517 264 566 8,606 Happy Hearts Committee eventslvouchers MUGA Lights Installation 264 566 3,270 SJ36 Total 16,960 8,665 25,625 56,901 NET INCOMEI(EXPENDITURE) 5,550 5,000 10,550 (14,552) RECONCILIATION OF FUNDS Total funds brought forward 423,596 423,596 438.148 TOTAL FUNDS CARRIED FORWARD 429,146 5,000 434,146 423,596 The notes fonn parl of these financial statements Page 4
CLEENISH COMMUNITY ASSOCIATION BALANCE SHEET 30 APRIL 2023 30.4.23 Total funds 30.4.22 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets 409,589 409.589 410,144 CURRENT ASSETS Cash at bank 20,396 5,000 25J96 14.272 CREDITORS Amounts falling due within one year (839) (839) (820) NET CURRENT ASSETS 19,557 5.000 24,557 13.452 TOTAL ASSETS LESS CURRENT LIABILITIES 429,146 5,000 434,146 423.596 NET ASSETS 429,146 5,000 434,146 423,596 FUNDS Unrestricted funds Restricted funds 429,146 5,000 423,596 TOTAL FUNDS 434,146 423.596 The charilable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023. The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities 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 statements which give a trne and fair view of the state of affairs of the charitable company as at the end of each financial 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 requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. (b) The notes form part of these financial statements Page 5 continued...
CLEENISH COMMUIYITY ASSOCIATION BALANCE SHEET- continued 30 APRIL 2023 These financial statements have been Prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 21 June 2023 and were signed on its behalf by- S P Cox - Trustee LkiA C M Meehan - Trustee The notes form part of these financial statements Page 6
CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2023 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable COTnpany, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (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 fmancial 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 Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation comtnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. 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 rates in order to write off each asset over its estimated useful life. Fixtures and fittings 330/0 on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund aeeounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. INVESTMENT INCOME 30.4.23 30.4.22 Rents received Hall letting for neralS Deposit account interest 6,469 390 12 6.320 300 6,871 6,620 Page 7 continued...
CLEE ISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2023 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting): 30.4.23 30.4.22 Depreciation - owned assets 555 828 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 April 2023 nor for the year ended 30 April 2022. Trustees, expenses There were no trustees, expenses paid for the year ended 30 April 2023 nor for the year ended 30 April 2022. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 5,793 29,936 35.729 Investment income 6.620 6,620 Total 12.4l3 29,936 42,349 EXPENDITURE ON Charit2ble activities Light and Heat Loan Interest UCIT Ltd Repairs and Renewals Legal fees Hall Insurance Water Rates Cleaning Entertainment Licence Advertising Depreciation Accountancy Project costs Broadband 775 79 18,015 390 587 160 2,100 1,000 ,775 79 35,957 390 1,131 160 2,100 17,942 544 352 828 780 2.566 332 352 828 780 13,016 332 10,450 Total 26,965 29,936 56,901 NET INCOMEI(EXPENDITURE) (14,552) (14.552) RECONCILIATION OF FUNDS Total funds brought fonvard 438,148 438,148 Page 8 continued...
CLEE ISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2023 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Total funds TOTAL FUNDS CARRIED FORWARD 423,596 423,596 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Totals COST At l May 2022 and 30 April 2023 408,463 28,680 437,143 DEPRECIATION At l May 2022 Charge for year 26,999 555 26.999 555 At 30 April 2023 27,554 27.554 NET BOOK VALUE At 30 April 2023 408,463 1,126 409,589 At 30 April 2022 408,463 1.681 410.144 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.23 30.4.22 Trade creditors Accruals and deferred income (i) 840 820 839 820 MOVEMENT IN FUNDS Net movement in funds At 30.4.23 At 1.5.22 Unrestricted funds General fund 423,596 5,550 429,146 Restricted lunds FERMANAGH TRUST 5,000 5,000 TOTAL FUNDS 423,596 10.550 434,146 Page 9 continued...
CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2023 MOVEMENT IN FUNDS - Continued Net movement in funds, included in the above are as follows". Incoming resources Resources expended Movement in ndS Unrestricted funds General fiwd 22,510 (16,960) 5,550 Restricted funds DAERA FODC - Revenue expenditure Christmas Lights FERMANAGH TRUST GROLfNDWORK NI 1,496 1,625 208 5,000 5,336 {1,496) (1,625) (208) 5.000 (5,336) 13,665 (8,665) 5.000 TOTAL FUNDS 36,175 (25,625) 10.550 Comparatives for movement in funds Net movement in fimds At 30.4.22 At 1.5.21 Unrestricted funds General fund 438.148 (14,552) 423,596 TOTAL FUNDS 438,148 {14,552) 423,596 Compardtive net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 12,413 (26,965) (14.552) Restricted funds FODC Grant Fund DAERA FODC - Capital expenditure FERMANAGH TRUST COOPERATION IRELAND 1,751 1,094 16,641 6.020 4,430 (1,751) (1.094) (16,641} (6,020) {4.430) 29.936 (29,936) TOTAL FUNDS 42,349 (56,901) (14.552) Page 10 continued...
CLEE ISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2023 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds At 30.4.23 At 1.5.21 Unrestrieted funds General fund 438,148 (9.002) 429,146 Restricted funds FERMANAGH TRUST 5,000 5.000 TOTAL FUNDS 438.148 (4,002) 434,146 A current year 12 months and prior year 12 months Combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrcstricted funds General fund 34,923 (43,925) (9.002) Restricted funds FODC Grant Fund DAEIiA FODC - Revenue expenditure FODC - Capital expenditure Christmas Lights FERMANAGH TRUST COOPERATION IRELAND GROUNDWORK NI 1.751 2.590 1,625 16,641 208 11,020 4,430 5.336 (1,751} (2,590) {1.625) (16.641) (208) (6.020) (4.430) (5,336) 5,000 43.601 (38,60I) 5.000 TOTAL FUNDS 78.524 (82,526) (4,002) RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 April 2023. Page 11
CLEENISH COMMUNITY ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 APRIL 2023 30.4.23 30.4.22 INCOME AND ENDOWMENTS Donations and legacie5 Live Here Love Here DAERA Outdoor Recreation Donated services and facilities FODC-Revenue expenditure FODC-Capital expenditure Renewable Energy Payment Dances Fundraising Sale of Cards Grants Received Yolk Folk eggs Bowling Hurling Young Farmers Clubbercise Dramatise Tiny Tots Baby Massage (2) 1,094 1.271 1.496 560 1,625 1,751 16.641 2,539 1,015 3,005 7,440 I,ioo 820 10,544 80 525 465 330 450 280 358 225 570 10,450 400 29,304 35,729 Investment income Rents received Hall letting for funerals Deposit account interest 6,469 390 12 6.320 300 6,871 6.620 (I Total incoming resources 36,175 42.349 EXPENDITURE Charitable activities Hall Insurance Light and heat Broadband Advertising Loan Interest Legal fees Project costs Committee eventslvouchers Waler Rates Carried fonvard 1,284 2.635 564 1.131 1.775 332 352 79 390 13,016 10,368 566 233 15,650 160 17.235 This page does not form part of the statutory financial statements Page 12
CLEENISH COMMUNITY ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 APRIL 2023 30.4.23 30.4.22 Charitable activities Brought fonvard Cleaning Entertainment Licence Accountancy Repairs and Renewals Happy Hearts Dance expenses Fixtures and fittings 15.650 3,900 17,235 2.100 860 3,854 264 541 555 780 35,957 828 25,625 56,901 Total resources expended 25,625 56.901 Net in¢omel(expenditure) 10,550 (14,552) This page does not fonn part of the statutory financial statements Page 13