PRS Patton Rainey I Stenson Limited CWARTEFiED ACCOUNTANTS & REGISTEREO AUDITOFIS REGISTERED COMPANY NUMBER.. NIOi0423 {Nortliern Ire12nd) REGISI'ERED CHARITY NUMBE4 R.. 101194 REPORT OF THE TRUSTEES AND UNAUDITEI D FINANCIAL STATEMENTS FOR TFIE YEAR ENDED 30 APRIL 2025 FOR CLEENJSII COMMUNITY ASSOCIATION Patton Rainey Stenson Limited Chartered AccouDtsnts 6 East Bridge Street Eiiniskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Rg9"Steied to cw oui audit work and loi aranwol inv&slment busln858 actwh*$ in th8 Uniled KiwdrAn by the InSU￿te Dlchartèrèd A¢¢ounlanls in Ireknd. Reglstered in NDrth&rn Irel￿￿ Cornpany Number Nl 692982 CLEENISH C MMUNITY ASSOCIATION CONTENTS OF TFIE FINANCIAL STATEMENTS for the Year Ended 30 APRIL 2U25 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Finanetal Statements 7 to 12 CLCENISH COMMUNITY ASSOCIATION REGISTERED NUMBER.. NIO50423 REPORT OF THE TRUSTEES for tlie Year Ended 30 APRIL 2025 The trustees who are also directors of the cliarity for the purposes of tlie Companies Aci 2006, present their report with the financial statements of the charity for the year ended JO April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities." Siaienient of Recommended Practice applicable to charities preparin(T their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 10?) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aim5 The direct benefits which flow from Ihese putposes include provision of a rantse of so¢ial. educaiiL)nal and retreational activities mainly based wiihin Cleenisl) Millennium Hall for memb¢rs of the local community livintr within the Amey and Bellanaleck Distri¢L providing them with opportunity to avail of aciivities that assist and improve their educational attainment, health, social interaction and theii condition5 of life through atcessing services and activities that would not normally be made available to them. Benefit5 of tl)e activities are evidenced by measurement of tlie nuinbers participating in activities and by re¢eiving 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 member5. they and Iheir families can participate in all activities and tliis is incidental and necessary to ensure ihat all n)embe15 of tlie district can pot¢nti2lly benefit.There is no harrn flowing from the purpose5 to Cleenish Community Association. ACHIEVEMENT AND PERFORMANCE Charitable 8cti%'ities Examples of activsties provided are.. Keep fit, Social Dancing. Old Tyme Dancing, Fariners Infom)ation Courses and Talks, Funeral Teas, Family Parties. Flealtli Fairs, Heritage Talks, Montlily Youth Disco. Music & StotJTrlling Sessions, Youth Club. The hall is also used by local Primary school, GAA Club and otlier ¢haritsble bodies for activities and functions. FINANCIAL REVIEW Fin2ncial position During the year 10 30 April 2025 the charity getjeiaied an operating surplus of £15,418.12024 £5.711) Reserve5 policy It is tl)e policy of the Charity that reserves that have not been desicFnated for a specific PUTP05¢ should be maintained at a level equivalent to between 1-2 months expenditure. The Charity consideTS that reserves ai this level will ensure that in the event of a significant drop in fundin(r they will be able to tontit]ue some activities however thi5 would be on a Teduced scale. FUTURE PLANS The Charity intends to continue the work it performs for the benefit of the public, while seeking additional sources of fundincT STRUCTURE, GOVERNANCE AND MANAGEMENT GovernÈng document The cliarity is Controlled by its goveming docunLenL a deed of trusL and constitutes a limited company, limited by guarantee, as defined by the Coinpanies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1050423 (Northern Ireland) Registered Charity number 101194 Page I CLEENISH COMMUNITY ASSOCIATION REGISTERE4 D NUMBER: NIO30423 REPORT OF THE TRUSTEES for the Year Ended 30 APIIIL 2025 Registered office Cleenish Community Hub 68 Arney Road Enniskillen Co. Fermanagh BT92 2AB Trustees SPCOX G Darcy Ms C M Meehan Ms D Kelly (resigned 22.9.24) Miss J Corrigan (appointed 22.9.24) Mis5 S Rooney (appointed 22.9.24) Independent Examiner Thomas Samuel Patton Patton Rainey Sten50n Limited ChaTtered Accountants 6 East Bridge Street Enniskillen Co. Fermanagh BT74 7BT FCA Approved by order of the boaTd of twstees on 23 July 2025 and $￿gThed on its behalf by: Ms C M Meehan- Trustee Page 2 PRS Patton Rainey I Stenson Limited CHAPTEREO ACCOUNTANTS & REGISTEREO AUDITORS INDEPEI NDENT EXAMJNER'S REPORT TO THE TRUSTEI E4S OF CLECNISH CO.IqMUNITY ASSOCIATION I report on the accounts of the company for the year ¢nded JO April 2025, whicli are set out on pages foui. to twelve. Respective responsibilities OI eharity trystees and ex?£ miner As the ch£irity's trustees (cind also tlie directors for the piirposes of company law) you are responsible for th¢ preparation of the accounts in accordance with the requirements of the Companies Aci 2006. Havino satisfied myself thcil the charity is not subject to audit under company law and is eligible foi. independent exatniniltion, it is my respollSibility to.. examine the accounts linder Section 65 of the Charities Act follow ihe prc>cediires laid dowii in the general Direction5 given by the Charity Cottuni5sion for Northern Ireland Imder Section 65(9)Ib) of the Charities Act state whether particular matters have cotne to my attention. Basis ol the independent examÈner's report I have examined yOLir charity accounts as required under Section 65 of the Charities Act and my examinaiion was Ca￿led out in accordance with the oeneral Directions oiven by the Charity Commission foT Nortliern Irelcind under Section 65(9)(b) of the Charities Act. The examination inclllded a review olthe accounting records kept by tlTre charity and a comparison of Ehe accounts presented with those records. It also included consideration of any unusual items or disclosures in tlie accounts, and seekino explanations from you as charity ti'ustees concerning any sucli Thatters. My role is to state whether any materii£ I matters have cotne to my attention giving me cause to believe.. That accounting records were not kept in accordance with Section i86 of the Companies Aet 2006 That the accoiints do not accord witli those accounting records That the accounts do not comply with the accounting requirements of Section i96 of the Companies Aci 2006 and with the inetliods and principles of the Charitie5 Siateiiieni of Recoinmended Prttctice applicable to charities preparin(T of Ireland their accounts in accordance with tile Financial Reporting Standard applicable in the UK and Republic Th£lt there is further information needed for a proper under5tandinr¥ of the accounts to be reached. Independent examiner's st#tenient I have completed Iny examination and Iiave no conceins in respect of the matters 11) to (4) listed above and, in connection with following the Directions of the Charity Cotnmission for Nonhem Ireland. I have foiind no tnatters that require drawing to your attention. Thomas Salnuel Patton FCA Patton Rainey Stenson Limited Clil for A range ot knvestmenl ￿SinesS acliwti95 in the Untied Kingdom by the InslrtulB otchartered Accountants in IrelaDd. Rrfl$tsrsd in Nort￿ Iitrland Qmyyany Numbèr Nl 892982 CLEENISH COMMUNITY ASSOCIATION TATEMENT OF FINANCIAL ACTIVITIES for the Year F.nded 30 APRIL 2025 30.4.25 Total funds 30.4.24 Total funds Unrestiicted fund Restricted funds Notes INCOME AND ENDOWIVIENTS FROM Donations and legacies 16,144 13,796 29,940 22,707 Investtnent income Jl,920 11,920 11,466 Total 28,064 13.796 41,860 EXPENDITURE ON Charitable aclÉvities Light and Heat Repairs and Renewals Hall Insuiance Water Rates Cleanin Bank fees Entettairunent Lic¢n¢e Depreciation Accountancy Project costs Postaoe and Statio[￿ry Broadband Donalion Sundry Expenses 2.896 4,067 1,389 198 3,600 109 so 1,170 960 1,515 227 434 1,200 2,896 6,638 1.389 198 3,600 J09 50 1,170 960 1,515 227 434 1,200 2,305 4,850 1,354 92 3,600 45 50 2.168 900 I,)39 514 413 1,200 2.571 439 2,695 100 468 5,930 Happy Hearts Committee eventslvouchets Dance expenses Fixed Asset 206 2,918 3,124 552 552 2.377 2J77 Total 18,576 7.866 26,442 28,462 PIET INCOME 9.488 5,930 15,418 5,711 RECONCILIATFON OF FUNDS Total funds brought foiivard 43S,787 4,070 439,857 4i4,146 TOTAL FUNDS CARRIED FORWARD 445.275 10,000 455.275 439,857 The notes fom) part of these financial statements Page 4 CLEENISH COMMUNITY ASSOCIATION RF.GISTERE4 D NUMBEI R.. NIOi0423 BALANCE SHEET 30 APRIL 2025 30.4.25 Total funds 30.4.24 Total funds Unrestricted flli?d Restri¢ted funds Notes FIXED ASSETS Tangible assets 410,838 410,838 411,664 CURRENT ASSETS Cash at bank 3),278 10.000 45,278 29,032 CREDITORS Amounts falling due withiii one year (841) (841) NET CURRENT ASSETS 34,437 10.000 44,437 28,19i TOTAL ASSETS LESS CURRENT LIABILITIES 44i,275 10.000 455,27S 439.857 NET ASSETS 44>,27i 10.000 455,275 439,857 FUNDS Unrestricttd funds Resiricted funds 445,275 10,000 435,787 4,070 TOTAL FUNDS 455,275 439,857 The charitsble COTnpany is entitled to exemption from audit under Section 477 of the Companie5 Act 2006 for the year ended JO April 2025. The members have not reqiiired the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance wilh Section 476 of the Coinpanies Aci 2006. The trustees acknowledge their responsibilities for la) ensurints that the charitable company keeps accounting records that ¢oinply with Sections 386 and 387 of the Cotnpanie5 Act 2006 and preparing financial 51ateinents which give a true and fair view of the stale of affairs of the charitable cornp3ny as at the end of each financial year aiid of its sui'plus or deficit for each financial year in accordancc with the requiietnents of S¢¢tions 394 and J95 and which otherwise cotnply with the requirement5 Of the Companies Act 2006 relating to financial statements. so far as applicable to the charitable company. {b) The note5 form part of these financÈal statements Page 5 ¢ontEnued... CLEENISH COMMUNITY ASSOCIATION REGISTERED NUMBER.. NIOi0423 BALANCE SHEET- contiiiued APRIL2 25 These financial statements have been PTepaTed in accordance with the provisions applicable to charitable companies subject to the small companies re(Time. The fsnancial stateTnents were approved by the B(bard of Trustees atjd authoTised for issue on 2J July 2025 and were signed on its behalf by.. S P Cox- Trustee C M Meehan- Trustee The notes fonn part of these financial stateinents Page 6 CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS ror the Year Ended 30 APRIL 2025 ACCOUNTING POLICIF.S Basi5 of prepgring the financial statements The financial statements of ihe ¢l)aritable company. which is a public benefit entity under FRS 102, have been prepared in accordance willi ihe Charities SORP {FRS 102) 'Accounting and Reporting by Cliarities.. Statement of Recoinmended Practice applicable to chaiities preparing iheii accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 502) (effective l January 2019).. Fsnai)cial Reportino Siaiidard 102 'The Finan¢ial Reporting Stsndard applicable in the UK and Republic of Ireland. and tlie Coinpanies Act 2006. The financial statements have been prepared under the historical cost convention. Incojne All incon)e is recognised in the Statement of Fsnancial Activities once the chaiity has entitlement to the funds. it is probable that the income will be received and the amount can be n)ea5ured reliably. Expcnditure Liabilities are recognised as expenditure as soon as there is a legal or constru¢tive obl jtsation committino the harity to that expenditure, it is probable that a transfer of economic benefiis will be required in settlement and the amount of the obligation Can be measured reliably. Expenditure is aCcoUn￿d for on an accruals basis and has been classified under headings that aggregate all cost related to the catetsory. Where costs cannot be direcily attributed to particular headings they have been allocated to activities on a basis consistent with the use of r¢sources. Tangible fixed assets Depreciatiori j5 provided at tlie followinu annual rates in order to write off each assei over its estimated useful Fixtures and fjttings 33¥0 on reducing balance Taxation The cliarity is exempt from corporation tax on its charitable activities. Fund gccouriling Unrestricted funds can be used in accordance with the charitable gbjective5 at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within ihe objects of the charity. Restriction5 arise when specified by the donor or wlien funds are raised for particular restricted purposes. Further explanation of the nature and PUTpose of each fund is included in the notes to the fjnancial Statements. INVESTMENT INCOME 30.4.25 30.4.24 Rents received Hall letting for fuiiera]5 Deposit account interest 11,680 170 70 300 53 11,920 11,466 Page 7 continued... CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for tlie Year Ended 30 APRIL 202S NET INCOMEI(EXPENDITURE) Net income/(expenditure} is stated after chargin￿(CreditIng)'. 30.4.25 30.4.24 Depre¢iation own¢d ass¢ts 1,170 2,168 TRUSTEES, REMUNERATIOIN AND BENEFITS There were no trustee5' remuneration or other benefits for the year ended 30 April 2025 nor foi the year ended JO April 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 30 April 2025 nor for the year ended JO April 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted lid Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 17,707 5,000 22,707 Investment income 11.466 11,466 Total 29,173 5,000 34,173 EXPENDITURE ON Charitablc aetivities 2,305 4,850 1,354 92 i,600 45 50 2,168 900 1.339 514 413 1,200 2,305 4,850 1,354 92 3,600 45 50 2,168 900 1,3)9 514 413 1,200 Rcpairs and Renewals Hall Insurance Water Ilates Cleanin(r Bank fecs Entertaininent Licence Depreciation Accountancy Projeci costs Postage and Stationary Broi< dband Donation Sundry Expenses 439 2.695 100 468 439 2,695 100 468 5.930 Happy Hearts Commiitee eventslvouchers Dance expe115eS Fixed Asset 5,930 Total 22,532 5,930 28,462 NET INCOMEI{EXPENDITURE) 6,641 (930) 5,711 Page 8 continued... CLEENISH COMMU,WITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- conltnued for the Year Ended 30 APRIL 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- coiitinued Unrestricied Restricted fund funds Total funds RECONCILIATION OF FUNDS Total funds broughi forward 429. 146 5,000 434,146 TOTAL FUNDS CARRIED FORWARD 435,787 4,070 439,857 TANGJBLE FIXED ASSETS Fixture5 and fittings Freehold property Totals COST Al l May 2024 Additions 408,463 32,923 344 441J86 344 At JO April 2025 408,463 33.267 441.730 DEPRECIATION At l May 2024 Charge for year 29,722 1,170 29,722 1,170 At 30 April 2025 30,892 30,892 NET BOOK VALUE At 30 April 20?5 408,463 2,375 410,838 At 30 April 2024 408,463 3,201 411.664 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.25 30.4.24 Trade creditors 841 839 Page 9 continued... CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- contiiiued for the Year Ended 30 APRIL 2025 MOVEMENT IN FUNDS Net movement in fvnds At 30.4.25 At 1.5.24 Unrestricted funds Geneial fund 435,787 9.488 445,275 Restrietcd funds Halifax Foundation Gym Donation 4.070 (4.070) 10,000 10,000 4,070 5,930 10,000 TOTAL FUNDS 439,857 15.418 455.275 Nei movement in ￿nds. included in the above are as follow5.. Incoming resources Resource5 expended Movement in funds Unrestricted funds General fund 28,064 (18,576) 9.488 Restricted funds DAERA Halifax Foundation Christm85 Lighting Grant Gym Donation 3.521 (3,521) (4,070) (275) {4,070) 275 10,000 10,000 13,796 (7,866) 5,930 TOTAL FUNDS 41,860 (26,442) 15,418 Comparatives for movement in funds Net movement in fvnds At 30.4.24 At 1.5.23 Unrestricted funds General fund 429,146 6,641 435.787 Restricted funds Fermanagh Trust Halifax Foundati(Trn 5,000 (5,000) 4.070 4,070 5,000 (930) 4,070 TOTAL FUNDS 434,146 5,711 439,857 Page 10 ontinued... CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year Ended 30 APRIL 2025 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follow5.. Incoinin resources Resources expended Movement in funds UJJrestricted funds General fund 29,173 (22.5)2) 6.641 Restricted fund5 Fermanaoh Trust Halifax Foundation (5,000} (5,000} 4,070 5,000 5,000 (5,930) {930) TOTAL FUNDS 34,173 (28,462) 5,711 A CU￿ent year 12 tnontlis and prior year 12 months combined position is as follows.. Net movement in funds At At 1.5.23 Unrestricted lunds General fund 429,146 16.129 445,275 Restricted funds Fermanagh Trust Gym Donation 5.000 (5,000) 10,000 10,000 5,000 5.000 10.000 TOTAL FUNDS 434,146 21,129 455,275 A current year 12 months and prior year 12 montl)s Coiiibined net movement it) fund5, included in the above are as follows.. Incomin resource5 Resources expended Movement in funds Unre51ri¢ted funds General fund 57,237 141.108) 16.129 Restricted funds DAERA Fernjanagh Trust Halifax Fioundation Christmas Lighting Grani Gym Donation 3,521 (3.521) (5,000) (5,000) (275) (5,000) 5,000 275 10.000 10,000 18,796 {13,796) 5,000 TOTAL FUNDS 76,033 154,904) 21,129 Pagell continued... CLEENISH COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 30 APRIL 2025 RELATED PARTY DISCLOSURES There were no related parry transactions for the year ended 30 April 2025. Page 12