PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUDITORS REGISTERED COMPANY NUMBER: N1050423 (Northern Ireland) REGISTERED CHARITY NUMBER: 101194 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024 FOR CLEENISH COMMUNITY ASSOCIATION Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street EnThiskillen Co. Fermanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered lo carry oul audit work and regulated lor a range ol investment busin&ss adivilies in Ihe United Kingdom by the Institute ol Chartered Accounlanls in Ireland
CLEENISH COMMUNITY ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 11
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: NIOS0423 REPORT OF THE TRUSTEES for the Year Ended 30 APRIL 2024 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 2024. The trustees have adopted the 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 Objectives and aims The direct benefits which flow from these puo)oses 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 opportunity to avail of activitie5 that assist and improve their educational attainment. health. social interaction and their conditions of life tllrough accessing services and activities that would not normally be made available to them. Benefits of the activities are evidenced by measurement of the numbers participatino in activities and by receiving feedback from participants. The only private benefit flowing from our activities to trustees are that Cleenish Community Association trustees. to the extent that they are mernbers. 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.There is no harni flowing from the purposes to Cleenish Community Association. ACHIEVEMENT AND PERFORMANCE Charitable activities Examples of activities provided are- Keep fit. Social Dancing, Old Tyme Dancing. Farniers Infonnation Courses and Talks, Funerdl 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 Financial position During the year to 30 April 2024 the charity generated an operating surplus of £5.711 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 continue some activities however this would be on a reduced scale. FUTURE PLANS The Charity intends to continue the work it perfonns 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 defsned by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1050423 (Northern Ireland) Registered Charity number 101194 Page I
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: N1050423 REPORT OF THE TRUSTEES ror the Year Ended 30 APRIL 2024 Registered office Church View Arney Enniskillen Co. Ferniana BT92 2BZ Trustees J K Owens (resigned 18.9.23) SPCOX G Darcy Ms C M MeehaTh Ms D Kelly (appointed 18.9.23) Company Secretary Ms J Magee Independent Examiner Thomas Samuel Patton Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fernianagh BT74 7BT FCA Approved by order of the board of trustees on 23 September 2024 and Sied on its behalf by: Ms C M Meehan - Trustee Page 2
PRS Patton Rainey I Stenson Limited CHARTERED ACCOVNTANTS & RECISTEFIED AUDITOFtS 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 2024, which are set out on pages four to eleven. Respective responsibilities of charity trustees and examiner As the charity's tnte¢S (and also the directors for the purposes of company law) you are responsible for the prepardtion of the accounts in accordance with the requirements of the Companies Act 2006. Havtng satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to= examine the accounts under Section 65 of the Charitie5 Act follow the procedures laid down in the general Directions triven by the Charity Conunission for Northern 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 caLTied out in accordance with the general Dtrections given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examtnation included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included coThsideration of any unusual items or disclosures in the accounts. and seeking explanations from you as charity trustees 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 A¢t 2006 That tELe accounts do not accord with those accounting records 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 Statetnent of Reconunended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there 15 further infomiation needed for a proper understanding of the accounts to be reached. Independent examiner'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 Directions of the Charity Commission for Northern Ireland, I have found no matter5 that require drawing to your attention. Thomas Samuel Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT 23 September 2024 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Registered to Carry out audit work and regulated for a range of investtneni buslness aclivilie5 in the United Kingdom by the Insliiuie ol Charted Accounlanls in Ireland
CLEENISH COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES lor the Year Ended 30 APRIL 2024 30.4.24 Total funds 30.4.23 Total funds Unrestricted fund Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 17,707 s,000 22,707 26,591 Investment income 11,466 11,466 9,584 Total 29,173 5,000 34,173 36,175 EXPENDITURE ON Charitable activities Light and Heat Repairs and Renewals Hall Insurance Water Rates Cleaning Bank fees Entertainment Licence Depreciation Accountancy Project costs Christmas Lights Postage and Stationary Broadband Catering Donation Sundry Expenses 2,305 4,850 lJ54 92 3,600 45 50 2,168 900 lJ39 2,305 4,850 IJ54 92 3,600 45 50 2,168 900 lJ39 2,635 3,854 1,284 233 3,900 555 860 1,346 216 514 413 514 413 564 224 1,200 1,200 439 2,695 loo 439 2,695 loo 517 264 566 8,606 Happy Hearts Committee events/vouchers MUGA Lights Installation Dance expenses Fixed Asset 468 468 5,930 5,930 Total 22,532 5,930 28.462 25,625 NET INCOMEI(EXPENDITURE) 6,641 (930) 5,711 10,550 RECONCILIATION OF FUNDS Total funds brought forward 429,146 5,000 434,146 423,596 TOTAL FUNDS CARRIED FORWARD 435,787 4,070 439,857 434,146 The notes forni part of these fmancial statements Page 4
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: N1050423 BALANCE SHEET 30 APRIL 2024 30.4.24 Total funds 30.4.23 Total funds Unrestricted fund Restricted nds Notes FIXED ASSETS Tangible assets 411,664 411,664 409,589 CURRENT ASSETS Cash at bank 24,962 4,070 29,032 25.396 CREDITORS Amounts falling due within one year (839) (839) (839) NET CURRENT ASSETS 24,123 4,070 28,193 24,557 TOTAL ASSETS LESS CURRENT LIABILITIES 435,787 4,070 439,857 434,146 NET ASSETS 435,787 4,070 439.857 434,146 FUNDS Unrestricted funds Restricted funds 435,787 4,070 429,146 5,000 TOTAL FUNDS 439,857 434,146 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended 30 April 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilÈties 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 true 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 fonn part of these financial statements Page 5 continued...
CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER: N1050423 BALANCE SHEET- continued 30 APRIL 2024 These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regirne. The financial statements were approved by the Board of Trustees and authorised for issue on 23 September 2024 and were signed on its behalf by: S P Cox - Trustee an - Trustee The notes forni part of these financial statements Page 6
CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2024 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 a¢¢ordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Prdctice 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 financial statements have been prepared under the historical cost convention. Income All income is recognised tn the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received aThd the amount can be measured reliably. Expenditure Liabilitie5 are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligatÈon 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 lte off each asset over its estimated useful life. Fixtures and fittings 33 % on reducing balance Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting 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 ndS are raised for particular restricted purposes. Further explanation of the nature and pu4)ose of each fund is included in the notes to the fancial statements. INVESTMENT INCOME 30.4.24 30.4.23 Rents received Hall letting for funerdls Deposit account interest 11,113 300 53 9.182 390 12 11,466 9,584 Page 7 continued...
LEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year Ended 30 APRIL 2024 NET INCOMEI(EXPENDITURE) Net income/(expenditure) is stated after chargingJ(crediting): 30.4.24 30.4.23 Depreciation - owned assets 2,168 555 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 April 2024 nor for the year ended 30 April 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 30 April 2024 nor for the year ended 30 April 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 12.926 13,665 26,591 Investment income 9,584 9,584 Total 22,510 13,665 36.175 EXPENDITURE ON Charitable activities Light and Heat Repairs and Renewals Hall Insurance Water Rates Cleaning Entertai[nent Licence Depreciation Accountancy Project costs Christmas Lights Broadband Catering Sundry Expenses 1,649 2,358 909 233 3,900 986 1,496 375 2.635 3,854 1,284 233 3,900 555 860 1,346 555 860 1,346 216 564 224 208 564 224 517 517 264 566 8,606 Happy Hearts Committee eventslvouchers MUGA Lights Installation 264 566 3.270 5,336 Total 16,960 8,665 25,625 NET INCOME 5.550 5,000 10,550 Page 8 continued...
LEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year Ended 30 APRIL 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund funds Total funds RECONCILIATION OF FUNDS Total funds brought forward 423,596 423.596 TOTAL FUNDS CARRIED FORWARD 429,146 5.000 434,146 TANGIBLE FIXED ASSETS Fixtures and fittings Freehold propety Totals COST At l May 2023 Additions 408,463 28,680 4,243 437,143 4,243 At 30 April 2024 408,463 32,923 441,386 DEPRECIATION At l May 2023 Charge for year 27,554 2,168 27,554 2,168 At 30 April 2024 29,722 29,722 NET BOOK VALUE At 30 April 2024 408.463 3,201 411,664 At 30 April 2023 408.463 1,126 409,589 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.24 30.4.23 Trade creditors 839 839 MOVEMENT IN FUNDS Net movement in funds At 30.4.24 At 1.5.23 Unrestrieted funds General fund 429,146 6,641 435,787 Restricted funds Fennanagh Trust Halifax Foundation 5,000 (5,000) 4.070 4,070 5,000 (930) 4,070 TOTAL FUNDS 434,146 5,711 439,857 Page 9 continued...
LEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued ror the Year Ended 30 APRIL 2024 MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 29,173 (22.532) 6,641 Restricted funds Ferrnanagh Trust Halifax Foundation (5,000) (930) (5,000) 4,070 5,000 5,000 (5,930) (930) TOTAL FUNDS 34,173 (28,462) 5,711 Comparatives for 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 funds Fennanagh Trust 5,000 5,000 TOTAL FUNDS 423,596 10,550 434,146 Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 22,510 (16,960) 5,550 Restricted funds DAERA FODC - Revenue expenditure Christmas Lights Fern]anagh 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 Page lo continued...
LEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2024 MOVEMENT IN FUNDS- continued A current year 12 months and prior year 12 months combined position 15 as follows: Net movement in funds At 30.4.24 At 1.5.22 Unrestricted funds General nd 423.596 12,191 435.787 Restricted funds Halifax Foundation 4.070 4,070 TOTAL FUNDS 423,596 16,261 439,857 A current year 12 months and prior year 12 months combirked net moveTnent in funds, included in the above are as follows: Incomino resource5 Resources expended Movement in funds Unrestrieted funds General fAmd 51,683 (39,492) 12,191 Restricted funds DAERA FODC - Revenue expenditure Christmas Lights Fernianaoh Trust GROUNDWORK NI Halifax Foundation 1.496 I,625 208 5,000 5,336 5,000 (1,496) (1.625) (208) (5,000) (5.336) (930) 4.070 18,665 (14.595) 4,070 TOTAL FUNDS 70,348 (54,087) 16,261 RELATED PARTY DISCLOSURES There were no related paty transactions for the year ended 30 April 2024. Page 11