ANTRIM COMMUNITY CHOIR
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ANTRIM COMMUNITY CHOIR
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs N Friel
Miss A Ca￿011
Mrs E Stevens
Mrs M Mulholland
Mr P Brannigan
Mrs P MG4uley
Mrs M A MG4uley
(Appointed 8 Odober 2024)
(Appointed 8 Oclober 2024)
Charity number
NIC 101327
Principal address
1 Brookvale
Antrim
BT412TU
Independent Examiner
Aidan Corrigan. ACA
Corrigan CA Limited
24 Greystone Road
Antrim
N Ireland
BT412QN

ANTRIM COMMUNITY CHOIR
CONTENTS
Page
Trustees, report
ststement of trustees, responsibilities
Independent Examiners Report
Statement of financial activities
10
Balance sheet
Notes to the accounts

ANTRIM COMMUNITY CHOIR
CHAIRPERSON'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Antrim Communty Choir exists to bring together the voices in our communty. Singing together we celebrate our
diversity ahd find our common ground. Everyone over the age of 18 years old is welcome. We have a Voluntary
Committee of 7 choir members and a selfomployed dynamic Musical Director.
Our volunlary committee is very capably run by Noreen Friel (Voluntary Secretary), Adele Carroll (Voluntary
Treasurer), Eileen Stevens (Voluntary Committee Member). Mabel Jenkins (Voluntsry commrtiee memberl, Kenny
Grant (Voluntary Committee Member) and Paddy Brannigan (Cofflmittee Member).
All committee members are elected by The Choir members and a Chairperson is elected by the newly elected
committee at every A.G.M. presendy being myself,. Marie T Mulholland.
Our musical director is the one and only Una Mccann who has been with us since the beginning of this singing
joumey. She not only teaches us all how to sing like we never thought we could bLrt comes to all committee
meelings on her own time in an adwsory capacAty. We all deeply appreciate her time. advice and input to all
discussions on projects and public perfomiances, suggestions and her unique in￿ght on how everything we get
involved in musically should work. We call it the Una Touch. It never fails.
We all take our roles and responsibilrties seriously and do our best for the good of everyone involved in Antrim
CommLsniiy Choir. The trustees all truly love to sing with a group of likethminded people but have also selflessly
stepped up lo help with the running of the choir. Most importantly, we still find time to sing.
As charity regulations insist, we meet 4 times a year, one of whith is our A.G.M..
The Choir rehearses every Monday night from 7=15pm to 9.'15pm in St Joseph's Communty Hall in Antrim with a
short tea break during it.
We acknowledge that sometimes people may occasionally become fvndraising weary so we have made the
conscious decision lo remain as independent as possible. This independence allows us the freedom to detemiine
what. when and where we perfom.
We do appty to funders who are working wtlh publidy donated funds to help when we are organising projects. We
have been successfvl with applications with these funders in the past and hopefully will be just as successful in the
future. Such funding is often re5tricled and typically cover projed-related cosls and frequently exdude core running
expenses. As such, continued fundraising remains essential to sustaining the choirs day-to-day operations. This is a
shared responsibility and an inherent part of being a member ofAntrim Community Choir.
A monthly member subscriplion is now £25 which is greaty appreciated as this pays for our monthly running
expenses whith include the rent of the hall. public liability insurance, rnonthly agreed fees to our dynamic Musical
Director. printing and annual accountancy fees.
The pro￿dure to pay membership of Antrim Communty Choir is by bank transfer into our ACC Bank Account,
cheque or by 4 weekty payments of £6.25. All bank account detai15 are on the membership fomis.
The thoir rehearses for ten months of the year, from January to June and again from September to December, with
a scheduled summer break of eight weeks during July and August.
Una has established a VthatsApp group for Antrirn Community Choir. vthich has proven invaluable for efficiently
sharing information wtth members. Any member who wishes to be added to the group is encouraged to provide their
mobile number to Una at a convenient time.

ANTRIM COMMUNITY CHOIR
CHAIRPERSON'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The use of WhatsApp has also enhanced our musical preparats'on. Una shares hannonies and lyrics in the group,
enabling members to familiarise Ihefflselves with the malerial at their own pace. While this is entirely oplional. many
find it an enjoyable and relaxing way to engage with Ihe music-singing along from the comfort of their own kitchen,
perhaps ￿llth onty Ihe birds for an audience.
Acknowledgements and Thanks
We gratefully aL*nowledge the generous support of the following individuals and organisations..
Howden5, Antrim
The Family cash donation enabled Antrim Communty Choir to purthase a new portable defibrillator. Antrim
Cornmunity Choir paid £85 towards cost of the defibnllator.
Nanabelle's. Antrim
This support enables us to continue our work and expand our reach within the communty.
Reflections and Gratilude
2024 was a rewarding and dynamic year for Antrirn Communty Choir, filled with meaningftjl perfonnances, new
partnerships, and deepened communty ties. We offer our heartfelt thanks to our Musical Director, Una Mccann,
whose talent, vision, and dedication have been instrumentsl in shaping ihe choir's success and spirit.
We also extend our appreciation to the voluntary committee for Iheir ts"reless wotk behind the scenes, and to every
member of the choir for their commttmenl. enthusiasm, and generosty of spirit. Together. we continue to
demonstrate the transfonnative power of music
ordinary people achiewng extraordinary things.
Marie T Mulholland
Chairperson

ANTRIM COMMUNITY CHOIR
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The financial statements have been prepared in accordance with the accounting poliaes set out in note 2 to the
financial statements and comply with the choirfs goveming document, the Charities Act (Northern Ireland) 2008 and
"Accounting and Reporting by Charilies: Statement of Recommended Practi￿ applicable to charities preparing their
accounls in accordance wsth the Finanaal Reporting Standard applicable in the UK and RepubliG of Ireland (FRS
102)" (effective 1 January 2019).
Objectives and activities
The trustees have adopted Ihe provisions of the Staternent of Recommended Pradice (SORP) "Accounting and
Reporting by Charities" issued in Marth 2005.
Antrim Community Choir exists lo bring together the voices of our communty to share the joy of music, gaining the
physical and mental wellbeing which singing with a group of like-minded people develops, having fvn as a group
with this non-audition choir. Singing together, we celebrale our diversty and find our common ground, while offering
dignity and respect to all. Every voice is welcome. The Communty Choir is not limited to those from Antrim but
encompasses all of Northem Ireland and has members of all abilities and ages travelling from Ballydare,
Ballymena, Broughshane, Belfast. Crumlin, Dundrum, Newiownabbey, Randalstown, Toomebridge and Magherafelt.
It is govemed by a constttution which was formalty adopted on 8th February 2012. It is an association open to any
individual over the age of 18 irrespective of ethnic identty. gender, sexual orientalion, nationality, class, marital
slalus, political or religious opinion who support the aims of the Choir.
It is managed and controlled by a volunlary committee whith consists of Ihree office bearers,. Honorary Chair,
Honorary Secretsry. Honorary Treasurer and four ordirlary members who are elected annually at the Annual
General Meeting.
All trustees give their time voluntarity and receive no remuneration or other benefits.
Public benefft
The truslees have paid due regard to guidan￿ issued by the Charity COMMIS￿on in deciding what activities the
choir should undertake.
Main Activities:
AntTim Communty Choir aim to be as independent as possible. They appty to funders when they are organising
specific programmes.
Monthly choir member fees are currently £25 and these were paid during the year by bank transfer. cheque or cash
on the first Monday of eath month. This can be broken down for those who wish to pay gift aid into £5 fee and £20
gift aided donation.

ANTRIM COMMUNITY CHOIR
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Summary of Main Achievements durlng the year.
March 2024- Can Sing" Festival. Dery-Londonderry
In March, members of Antrim Communty Choir travelled to Dery to participate in Ihe ￿e Can Sing. festtval. This
uplsfting event brought together choirs from auoss the region and was a ValUat￿e opportunity to coHaborale and
perform under the direction of our Musical Dire¢tor, Una Mccann.
May 2024- Support Performance for Lore
On Saturday 4th May, the choir had the honour of perfomiing as the support act for Lore at a community concert
held in Antrim Courthouse. This event offered a valuable performan￿ platlorm and was wamly re￿ived by the
local audience.
June 2024-.sing for Joy" and "Northern Sounds"
On Saturday 15th June, Antrim Community Choir hosted "Sing for Joy. in the Communty Hall at St. Joseph's,
Antrim. This celebratory event wel￿rned choirs from across Northern Ireland and incjuded the Sound Route
Singers from Glasgow as our featured intemational guests. The day conduded wrth an evening concert featuring
performances by all particlpating choirs, and special guests The Henry Girts. whose appearance was a particular
highlight.
Laler that month, on 20th June, choir members joined singers from across Northem Ireland lo partictpale in
"Northem Sounds,. a collaborative choral perfomiance held in the iconic Guildhall. Dery-Londonderry. This event
further strenglhened inter-choir relationships and showcased the power of communal singing in a historic setting.
November 2024- Community Engagement Evènts
The second half of the year saw the retum of our much-loved Vintage Tea Aftemoon. held on Saturday 9th
November in St. Joseph's Communty Hall. The relaxed and welcoming atmosphere provided an enjoyable
afternoon of music and refreshments, Wtth guest performances by Una Mccann and Colin Reid, alongside the choir.
On Saturday 23rd November, the thoir hosted its annual Candleltt cOn￿rt in All Saints Church. Antrim. This speaal
evening featured perfortnances by Antn"m Cornmunty Choir and a roster of distinguished Northem Irish musicians,
including..
Suzann Savage- Internationally acdaimed soprano
Ruth McGinley- Renowned concert pianist
Claire Creelman - All-lreland champion harpist
Cri - A vocal group fealuring Sheenagh and Aileen from the renowned Weir famity of Maghera
We extend our sin￿re thanks to Archdeacon Stephen McBride. Rev. Peter Blake, Mrs. Irene Gates, and the All
Saints Church community for their invaluable support in hosting and facilitating this evenL
December 2024 - Community Outreach
Antrim Community Choir rernains committed to gi4ing back trtrough music. In Deomber, the thoir dedicated its
three weekly rehearsals to community outreach perfornian￿S at Ihe following venues..
Antrim Library12nd De￿Mber)
Antrim Area Hospital Palliative ca￿ Unit (9th December)
The Simon Community, The Foyer, Belfast (16th December)
These wsits allowed us to bring comfort. connection. and joy through music to audiences who may not othe¥wise
have access to live perfOrn)an￿.

ANTRIM COMMUNITY CHOIR
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
The main source of income was from donations of £9.635 and in addition the Choir also received grant funding of
£880.
Despite grant fvnding being greatly reduced overall income only slighty ￿duced to last year.
There was a decrease in expenses in the year and this has resutted in a surplus of £1,215 in the year. Restricted
reserves at the year end were £0 (£0 in 20231 and unrestricted reserves were £1.439 (£224 in 2023).
Risk Management:
The Trustees have a duty to identrfy and review the risks to whith the charity is exposed and to ensure appropriale
controls are in place to provide reasonable assurances against fraud and e￿Or.
Risk is reviewed on a regular basi5 and actions and controls to rniiigate against risk are developed and agreed by
the Trustee5.
Reserve Policy:
The trustees wish to estsblish and maintsin a level of reserves thal it requires to enable on-going delivery of its
operations and seNices. Reserves are needed to bridge the funding gap between spending and receiving
reSoUr￿s. The trustees would wsh to have 3 months operating costs in resep4es.
The actual unrestricted reserves as at 31# December 2024 was £1,439 (2023 £0). Thi5 is evidently less than one
usual months reserves. The Trustees will conts'nue to strive to accumulate the desired level of reserves.
Volunteers:
A great conlribution is made by member volunteers and we would like to acknowledge their commitment in tem)s of
time, energy and expertise.
Everything I have jusl related could never happen without a great many people all working voluntsrily for the good of
us all. On behalf of Antrirn Communty Choir I wanl to say a very sincere thank you to you all. for your time effort
commitment and supporL
Structure, Governance and Management
The charity is controlled by its goveming document. a deed of trust. and constitutes an unincorporated charity.

ANTRIM COMMUNITY CHOIR
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who served during the year were..
Mrs N Friel
Miss A Carroll
Mrs M Jenkins
Mrs E Stevens
Mrs M Mulholland
Mr P Brannigan
Mr Kenneth Grant
Mrs P McAuley
Mrs M A McAuley
(Resigned 16 September 2024)
(Resigned 16 September 2024)
(Appointed 8 October 20241
(Appointed 8 Odober 20241
The trustees, report was approved by the Board of Trustees.
rs M Mulhollan
Trustee
9 June 2025

ANTRIM COMMUNITY CHOIR
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustee5 are responsible for preparing the Trustees Report and the accounts in accordance with applicable law
and United Kingdom Accounting Stsndards (Unrted Kingdom Generalty Accepted Accounting Practice).
The law applicable to charities in Northem Ireland requires the trustees to prepare accounts for each financial year
which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that year.
In preparing these accounts, the trustees are required to".
- select suitable acrJ)unting policies and then apply them ojnsistenty:
- observe the methods and principles in the Charitses SORP.
- make judgements and estimates that are reasonable and prudent:
state whether applicable accounting standards have been followed. subject to any material departures disdosed
and explained in the accounts. and
prepare the accounts on the going concem basis unless it is inappropriate to presume that the tharity will continue
in operation.
The trustees are responsible for keeping sufficaent accounting records that disdose with reasonable accuracy at any
time the financial position of Ihe charity and enable them to ensure that the accounts comply with the Charities
(Accounts and Reports) Regulations (Northem Ireland) 2015. and the prowsions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hen￿ for tsking reasonable steps for the prevention and
delection of fraud and other irregularities
In preparing these financial statements, the trustees are required to=
selecl suitable accounting policies and then apply them consistenty..
observe the methods and pnnciples in the Charrties SORP-,
make judgements and estimates that are reasonable and pnjdent;
state whether applicable accounting standards have been followed. subject to any matetial departures disdosed
and explained in the finanual statements., and
prepare the finanual statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping suffiuent accounting records that disdose with reasonable accuracy at any
time the financial position of the thoir and enable them to ensure that the financial statements comply with the
Charities Acl {Northem Ireland) 2008 and the prowsions of the trust deed. They are also responsible for
safeguarding the assets of the choir and hence for taking reasonable steps for the prevention and detection of fraud
and other irregularities.

ANTRIM COMMUNITY CHOIR
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ANTRIM COMMUNITY CHOIR
I report on the Antrim Community Choir of the thoir for the year ended 31 December 2024, which are set out on
pages 9 to 17.
Respective r88ponsibilities of trustees and examiner
The trustees consider thal an audrt is not required for this year under section 65 of the Charilies (Accounts and
Reports) Regulations (Northem Ireland) 2015 and that an independent examination is needed.
It is my responsibilty to..
examine the accounts under section 65 of the ChaTibes Ad"
(li) to follow the procedures laid down in the general Directions given by the Charity Commission under section
65{9){b) of the Charities Act., and
{iii) to state whether particular matters have come to my attention.
Basis of Independent examinefs report
I have examined your charity accounts as required under section 65 of the Charities Act and my examination was
carrted out in accordance with the general directions given by the Chanty Commission for Northem Ireland under
section 65(9)(b) of the Chartties Act.
My examination induded a review of the accounting records kept by the tharity and a comparison of the
accounts presented with those records. It also included consideration of any unusual items or disclosures in the
accounls. and seeking explanations from you as charity truslees conceming any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe-
1. That accounting. records were not kepi in accordance wr(h section 63 of the Chartties Act,
2. That the accounts do not atxord wth those accounting records.
3. That the accounts do not compty with the accounting requirements of the Charities Act.
4. That there is further infomation needed for a proper under51anding of the accounts to be reached.
Independent examinerfs statsment
Your attention is drawn to the fact that the chartty has prepared finanaal statements in accordance wilh
Accounting and reporting by Charities preparing their accounts in accordance wilh the Financial Reporting
Standard applicable in the UK and Republic of Ireland {FRS 102) in preferen￿ to the Accounting and Reporting
by Charities: Statement of Recommended Pradice issued on 1 April 2005 which is referred to in the extant
regulations bul has now been withdrawn.
l understand that this has been done in order for Ihe financaal statements to provide a true and fair wew in
accordance with Generally Accepted Accounting Practtce effective lor reporting periods beginning on or after 1
January 2015.
In connection with my examination, no other matter except that referred to in the prewous paragraph has come to
my attention:
(a) which gives me reasonable cause to believe that in any material respect the requirements:
Ci)
to keep accounting records in accordan￿ with the directions of the Charity Commission for Northem
Ireland., and
(li) to prepare accounts whith accord with the accounting records and comply with the accounting
requirements of the Charities Act;
have not been met or
Ib) to which, in my opinion. attention should be dravm in order lo enable a proper understanding of the
financial statements to be reached.
Aidan Corrigan, ACA
Corrigan CA Limtted. Chartered Accountants & Registered Auditors
24 Greystone Road, Antrim. BT412aN
Daled." 9 June 2025

ANTRIM COMMUNITY CHOIR
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
12
1.103
13
Current assets
Debtor5
Cash at bank and in hand
13
418
468
418
313
731
Creditors: amounts falling due within
one year
14
(520)
(520)
Net current assets
211
Total assets less current liabllities
1,469
224
The funds of the choir
Unrestricted funds
15
1,469
224
1,469
224
The financial slatements were approved by the trustees on 9 June 2025
PILC
Miss A Carroll
Trustee
Mrs M Mulholland
Trustee

ANTRIM COMMUNITY CHOIR
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
fund$
funds
2024
2024
Total
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitsble actiwties
Other income
10.950
6.889
1,865
12,815
6,889
14,654
4,708
418
Total income
17.839
1.865
19,704
19,780
enditure on:
Raising funds
15,314
15.314
18,873
Charitable actiirities
2,265
880
3,145
3,290
Total resources e¥pended
17,579
880
18,459
22,163
Net Incominglloutgoingl resources before
transfers
260
985
1,245
(2,383)
Gross transfers belween funds
(985)
Net incomellexpenditurel for the yearl
Net movement in funds
1.245
1.245
(2,383)
Fund balances at 1 January 2024
224
224
2,607
Fund balances at 31 December 2024
1,469
1,469
224
The statement of financial a¢tivitses indudes all gains and losses recognised in the year.
The statement of financial actiwties indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
10-

ANTRIM COMMUNITY CHOIR
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Critical accounting estimates and judgements
In the application of Ihe choir's accounting policies, the trustees are required to make judgements, estimales
and assumptions about the carying amounl of assets and liabilities Ihal are not readily apparent from other
Sour￿$. The estimates and assouated assumptions are base(1 on histoncal experience and other factors thal
are considered to be relevant. Actual results may drffer from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Rewsions to accounting
estimates are recognised in the period in which the eslimale is rewsed vthere the revision affects only that
period, or in the period of the revision and future periods where the rewsion affects both current and future
periods.
Accounting policies
Charity information
Antrtm Communty Choir is an a51 indusive, alkability, non-audition thoir actepting ages 18 and over..
2.1 Accounting convention
The accounls have been prepared in accordance with the choils goveming document, the Charities Act 2011
and "Accounting and Reporting by Charilies.. Slatemenl of Recommended Practice applicable to char￿.e5
preparing their accounts in accordance wrth the Finanual Reporting Standard applicable in the UK and
Republic of Ireland IFRS 1021° {as amended for accounting periods ￿mmencing from 1 January 2016). The
¢hoir is a Public Benefit Entity as defined by FRS 102.
The choir has laken advantage of Ihe probisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Slatement of Cash Flows.
The finanual slatements have departed from Ihe CharTties (Accounts and Reportsy Regulations 2008 only io
the extent required to prowde a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities apptying FRS 102 rather than the version of the Statement of
Recommended Pracaice vthith is referred to in the Regulations but which has since been withdravm.
The financial slatements are prepa￿ in sterfing, whith is the functional currency of the choir. Monetary
amounts in these finanaal statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost o)nvenlion. [modffied to indude the
revaluation of freehold properties and to indude investment properties and certain finanual instruments al fair
value]. The prinapal accounting policies adopted are set out below.
2.2 Going concern
The choir meets its day to day working caprtal requirements through the money raised and grants receivable.
At the time of approving the finanoal ststernents, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operation existence for the foreseeable ftjture. Thus the trustees
continue to adopt the going concem basis of accounting in preparing the financial ststements.
2.3 Charitable funds
Unrestncted funds are available for use at the discretion of the trustees in furtherance of their charitable
objertives.
11

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policies
(Contlnued)
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
Purposes and uses of the restricted fvnds are sel out in the notes lo the finanrial statements.
2.4 Incoming reSoU￿e3
Income is recognised when the choir is legalty entrtled to it after any perfonnance conditions have been met,
the amounts can be measured ￿lIablY, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised On￿ the choir has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relalion to donations received under Gift Aid or deeds of covenart is recognised at the time of the donation.
2.5 Resources expended
Expenditure is recognised once there is a legal or construL*ve obligation to transfer economic benefit to a
third party, it is probable Ihat a transfer of economic beneffts will be required in settlement, and the amount of
the obligation can be measured reliably.
Expendrture is dassified by actimty. The costs of each actimty are made up of the total of direcl cosls and
shared costs, induding stspport costs involved in undertaking each activity. Direct cosls attributable to a single
adivity are allocated directly to that actimty. Shared costs whith contribute to more than one activity and
support costs which are not attributable lo a single aclivrty are apports'oned be￿een those activilies on a basis
consislent with the use of resources. Central staff costs are allocated on the basis of time spent, and
deprectation charges are allocated on the portion of the asset's use.
Expenditure is accounted for on a receipts and payments basis and has been dassified under headings thal
aggregate all cost related to Ihe category. Where costs cannot be directly attribuled to particular headings
they have been allocated to aclivities on a ba&s consistent with the use of resources.
12-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
2.6 Tangible fixed assets
Tangible fixed assets are initially Measured at cost and subsequentty measured at Cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases=
Fixtures, ffttings & equipment
20QA Straight Line
The gain or loss arising on the disposal of an asset is dete￿ll1ned as the dlfference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activits'es.
2.7 Impainnent of fixed assets
At each reporting end date, the choir revsews the carying amounts of its tangible assets to detennine whether
Ihere is any indication that those assels have suffered an impaiment loss. If any such indication exist5, the
recoverable amount of the asset is estimated in order to detennine the extent of the Impalm￿nI loss (if any).
2.8 Cash and cash equivalents
Cash and cash equivalents indude Gash in hand. deposits held at call with banks, other short-tenn liquid
investments wrth original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabiliti'es.
2.9 Financial Énstruments
The choir has elected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the choirfs balance sheet when the thoir becomes paty to the
conlractual promsions of the instrurnenL
Financial assets and liabilities are offset. with the net amounts presented in the financial statements, when
there is a legally enforceable nght to set off the recognised amounts and there is an intention to settle on a
net basis or to realise the asset and sethe the liability simultaneously.
Basic financial assets
Basic financ5al assets. which indude debtors and cash and bank balances, are initially measured at
transaclion price induding transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured al the present value of ihe fLrture re￿iptS discounled at a market rate of interest Finan￿al assets
dassified as receivable wrthin one year are not amortssed.
Basic financial liabilities
Basic financial liabilities, induding creditors and bank loans are inttially recognised at transaction pri￿ unless
the arrangement constitutes a financing tran5aclion, where the debt in5trurnenl is measured at the present
value of the future payment5 discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carrFed at amorti5ed cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or Services that have been acquired in the ordinary course of
operation5 from suppliers. Amounls payable are dassified as current liabilities rf paymenl is due within one
year OT les5. If not, they are p￿sented as non-cuThent liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effedive interest method.
13-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
Derncognition of financial liabilities
Financial liabilities are derecognised when the choirfs contractual obligations expire or are discharged or
cancelled.
2.10 Employee benefrts
The cost of any unused holiday entrtlement is recognised in the period in which the employee's seTwces are
received.
Termination beneffts are recognised immediately as an expense when the choir is demonstrably committed lo
temiinate the employment of an employee Of to prowde temination benefits.
2.11 Fund Accounting
Unrestricted funds can be used in accordance wth the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for parti¢ular restrided PUTposes within the objerts of the charity.
Restrictions arise when specified by the donor or when fvnds are raised for particular reslricted purposes.
Further explanation of the nature and purpose of each fund is induded in the note5 to the financial
statements.
Income from charitable actlvitles
Unrestrictsd Unrostrlcted
lunds
funds
2024
2023
Charitsble Aclivities
Sale of services
6,889
4,708
14-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donations and legacies
Unrestricted Restricted
funds
funds
Total
2024
Total
2023
Donations and gtfts
Grants receivable
Membership Donations
8,650
9,635
880
2.300
11,489
1,700
1,465
880
2.300
10,950
1.865
12,815
14,654
For the year ended 31 December 2023
13,454
1,2(X)
14,654
Grdnts receivable for core aclivities
Antrim and Newtownabbey Borough Council
Black Sants
ASDA Foundation
350
850
500
880
80
880
880
1,700
Other Income
Unrestrlcted Unrestricted
funds
funds
2024
2023
other income
418
Ralsing funds
Unrestricted Restricted
funds
funds
Total
Totsl
2024
2024
2024
2023
Fundraisin
and ubli
Other fundraising costs
15,314
15,314
18.873
15.314
15,314
18.873
For the year ended 31 December 2023
Fundraising and publicity
18,448
425
18,873
Musital Direction in year £ 8,O401202￿S,7C￿))
15-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable activities
Charitable Charitable
expenditure expenditure
Total
2024
Total
2023
Staff costs
Charitable expenditure
50
3,095
3,095
3,290
3.095
50
3,145
3,290
3,095
50
3,145
3,290
Included in expenditure are the following:
Totsl
2024
Total
2023
Insuran
Rent
Printing, postage & stationery
Computer Running
Sundry
Accountancy
Bank Charges
Depreaation
Loss on disposal of tsngible assets
422
1,405
402
1,247
246
297
37
624
147
290
247
29
654
92
276
50
Net movement in funds
2024
2023
The net movement in funds is ststed after thargingl{creditsng)'.
Deprecialion of owned tangible fixed assets
276
290
Trustees
None of the tTUStees (or any persons connected with them) received any remuneration during the year.
16-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Employees
The average monthty number of employees during the year was..
2024
Number
2023
Number
Total.
none
none
Employment costs
2024
2023
11 Taxation
The chaiity is exempt from taxation on its activilies because all tts income is applied for charitable purposes.
12 Tangible fixed assets
FixtUfy5,
ffttlngs &
equlpmeni
Cost
At 1 January 2024
Additions
1,487
1,365
At 31 December 2024
2,852
Depreciation and impalrment
At 1 January 2024
Depreciation charged in the year
1,473
276
At 31 December 2024
1,749
Carrying amount
At 31 De￿mber 2024
1,103
At 31 December 2023
13
13 Debtors
2024
2023
Amounts falllng due wlthin one year.
Other debtors
418
418
17-

ANTRIM COMMUNITY CHOIR
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Creditors: amounts falllng due within one year
2024
2023
Accruals and deferred income
520
520
15 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as lo how they may be used. These indude
designated funds which have been set aside out of unresth'cled funds by the trustees for specific purposes.
At 1 January
2024
Incoming Resources
resources
expended
Transfers
At31
December
2024
General funds
224
17,839
(17.579)
985
1,469
Previous year.
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
General funds
2,354
18.580
(20,710)
224
16 Analysis of net assets between funds
Unrestricted
Restricted
Total
Fund balances at 31 December 2024 are represented by".
Tangible assets
Current assetsl{liabilities)
1,103
336
1.103
366
1,439
1,489
17 Related paty transactions
No related party transactions in the period
18-