MAC (NI) IA company lIm￿•d by guarantee. not haylng • sh•r• ¢apilall Report and Unaudited Financial Statements for the year ended 30 September 2016 John Ma¢Mahon & Co Chartered Accountants and Reglstered Audltors 112 Camlough Road Newry Co. Down BT35 7EE Company Number: Nl 614604 Charfty Number= 101511 MAC {NI) IA company lirnited by guarant8e. not having a sharo capMall CONTENTS Page Reference and Administrative Infornialion Directors, Annual Report Slalemenl of Directors, Responsibilities Independent Examiner'$ Report Slalemenl of Financial Activities Balance Sheet 10 Accounting Policies 11 Notes lo the Financial Sialements 12-13 MAC (NII IA cornpany limiled by guarantee, not having a share eapitall REFERENCE AND ADMINISTRATIVE INFORMATION Dlmctors Mrs. Jennifer Cumming Ms Emma Eagleson Mr. Mark Cumming Ms Card Mcshane IReswJned 1 Decembef 20161 Mr. lan Cumming Ms Emer PAurphy Charlty Number In North•m Ir•land 101511 Company Numb•r NI 614604 Pdnclpal Address 34 Lower Knockf>arragh Road Rostrevor Newry Co. Down BT34 30P Northern Ireland Accountants John Macmahon S Co Chartered Accountsnls 112 Camlough Road Newry Co. Dovm BT35 7EE Northern Irgland Bank•rs Bank of Ireland 12 Tmor Hill Nwry Co. Down 8T34 IDN Northem I￿land MAC {NI> IA company limited by guarantee, not having a share capltall DIRECTORS. ANNUAL REPORT for the year ended 30 September 2016 The d1￿ctorS present th￿'r Diieciors. Annual Rep)rt Pfepar8d in ￿￿Ordance wilh Charibes SORP16ff8Gtive January 20151 and the unaudrted finan￿al s￿ten￿ntS ft>r the year ended 30 Septernber 2016 also pr8pared in accordance with the aft>rementioned Stalement of R8cornmended Practice and FRSSE leffecb"v$ April 20081. The directors, who are also the trusie6s of Ihe charity. at the date of this rewrt and those who seN8d during the financial year together with the dates of any changès ar8 Sel out on page 3 and a￿ listed bèlow. Th& ￿rnpany is limited by guarantee not hawng a $har8 ¢apifal. Over the coming year MAC Nl have the follo¥wng aims.. To continue to nJn on a wè8kly bass baknceability proJrammes in an indwr environment with the Inten￿On of transferring to thè ouldwr5 later in the pr¢¥ramrne To continue to run a weekly woodland programme usng the outdoors as the leamiThJ envifonmenl To continue to dèv8lop public awareness thrO￿h open days and s(xial media To continue to develop math8ting cornrnunicatson malerials leaflets and to Continue io use soci81 media as a rnedium lo gèt our 8vents marketed To ¢onlinue to encourage volunt89rs to get invofved and lo reach our new targèt of 15 volunteers To conti'nue to run a raroe of outdoor actiwts.es and to also continue our music therapy sèssions To begin lo build up a n￿￿or* ol primarylspecial n¢8¢Js schools that would like to avail ol our balanceablllty prograrnm8s on thèir ¢>wn premises Dlr•ct¢)rn The dlrg¢lors who 8eryed during the year are as follows.. Mrs. Jennifer Cumming Ms Emma Eagleson Mr. Mark Cumming Ms Cara Mcshane Mr. lan Cumming Ms Emer Murphy MAC {NI) IA company lim￿ed by guarantee. not havlng a sharE capitall DIRECTORS, ANNUAL REPORT lor the year ended 30 September 2016 Objectlves and Actlvttlès The principal acti'vity of MAC Nl Ltd is lo act as a resource fof people in Northern Irel8nd and elsewhere (the 'area of benèfit") partictJl8ty for those vrtth autistic spectrum disorders and associated communication and intèractive difficulties or othef lomis of disadvantage. by organiyng programmes ol physical, educational and other activities and providing advice. guidance and PTacD'cal support as a means ofr. Al Advancing in life and helpirrfJ peoplè by developirrfJ their sknlls, capacAties and capabilsties to enabl& them to participate in society as independent. mature and rèspongble individuJs, Bl Promotiro heallh and wèll being, equality of OPE￿nty and the reliefof disadvantag8. Cl Advancing education and trainirKJ DI Providing recreational and lai$ure b'm8 actiwties in th& intsrest of social welfare MAC Nl offer flexible support trainiry and work experienc8 opportunibes for people vthc* ar8 normally dls8dv8ntsged in the open employmenl market and opp)rtunitsÈs lor Ktial interaction and involvement in wider market. 11 offèr8 opportunities lor social interaction ar￿ involvement in w¢Jer society through bu&n&ss opofabons. MAC Nl promote Such other charitabl8 PUry)8e as may from b.me to time be detemilngd. Achl•v•m•nl$ and Performan<• Music Thèrapy Session for a groLtp of Children of were non•vethl. Wè wr¢hased now activity equiprnent including disc golf, ¢amping and archery equipment and deliverèd outdoor activities including archery. zip line, canoèing, and pier jumping and orienteering on various dales ￿rough the year. Wa started our woodland and balanceability programmes which ran weekly and we ran our horticultural pr(yJramme culrninating in tha products'on of window and ground boxes. We anvisage we wll continue thw actiwties into next y&ar and the new minibus has been a great assèt allowiNJ us access to mc4a pa￿"C1p3nt5. Flnanclal R•vl•w The finanaal statemgnts are presented in th8 slandard forn￿t required by the Statement of Recommended Practic& 'A¢counliThJ and ReportirrfJ by Charities" 8nd cover the activiti8$ of MAC Nl. The stslem8nts of financial activities shows ihe gross ￿n￿me from all sources and the split ol ackn'vilies b8fv49¥n ￿$tri￿ed and unrestri¢led funds. MAC Nl used £41,260 ofthe t47.￿ fuThJiTrJ re¢eived in 2016 lo match costs in ihe 2016 ygar lo (und programmgs. Struclur•, Gov•rnon￿ and Manag•m•nt MAC Nl Ltd is a ¢omp8ny limrted by guafanlee and does not have a Sha￿ ¢8piial. It is govemed by a memorandum and article5 of assouabon and the liability of each member is lirnited to an amount not exceeding £1. MAC Nl Ltd have adoptad robust operatiro and gov&mancè siructures SUPFX)rtgd by poliaes and pfo¢edurè5 which outline th8 pr¢¢e5ses and standards r8quire(I for the govemance and delivery ol the Soaal Enterprises wot* in line with best practice. The Soaal Enterpdsa is headed up by a management board of six Diractors Supported by oth8r professionals who have thg necessary skills requirod lo rnanage and deliver the key areas of rèspon&bility such as Financial Management. Audit, FundraisirMJ. HR functions, Marketing and Administrab've support. The income and property of the Social Enterprise wtll be applied solely towards the promotion of ils social objectivès. The directors meet durfng tha year lo rnake managemènt deugAon on areas such as premises. Staff, finances or any other govèmancg issues which may arisè. The Board is responsiblè for poly making and its adherence. The Board ofTruslees ofthe charity as al 30 Sepiemter 2016 a￿ lis￿1 on the information page 3. MAC (NI) IA company limited by guarantee, not havrng a sh3re capltall DIRECTORS. ANNUAL REPORT for the year ended 30 Septernber 2016 Speclal provisions r•lathng to small campani•s The above report has been prepa￿ in accmlance wilh the S￿la1 p￿)Vi￿On$ relating to small companies within Part 15 of the Companies Act 20￿. By ord Mr. Mark Cummlng Dlrector •nnlfer ctor urnmlng Dato: 28 Jun• 2017 ate.. 28 Jun• 2017 MAC {NI) IA company limited by guarantee. not havlng a Share caprtall STATEMENT OF DIRECTORS. RESPONSIBILITIES for the year ended 30 September 2016 The directors a￿ ￿sPOnSible fof prepariThJ the financial statements in aCc￿dance with applicable law and regulations. Company law reqUI￿S the directors lo prepa￿ financAal st*ements for each financial year. Under that law the directors have elected to prepare the finanaal slalements in accordance United KirrtJdom Generally Accepted Accounting Practice Iuniled Kirodom AKounting Standards arxl ap￿ICable lawl. Under Company law the dirèctors must not approve thè finanGial staternenis Un￿$S they a￿ sab'sfied that they givtr a true and fair vi6w of the state of affair5 of the charity and ol the net Income or expen¢Jilure ol thè charity for that period. In preparing these financial ststements. the directors arg required lo.. seloct suitable accountsng polictes and them cOn￿sten￿Y-, make judgements and estsmates that a￿ reasonabl& and pnxlent statè whethèr thè Charibes SORP lefleth"v$ April 20081 in accordance wrth FRSSE 2015 has been followed.. prgpare the financial statements on the going concem basis unlèss it is inappropriate lo pfesurre ihat the chadty will continue In operatim. The directors are responsble lor keepiThJ proper accounb"r¥J re¢ords which disclose wlh reasonable accura¢y al 8ny time the financial position of the charity and to enable them to ensure that the financial statements ¢(Mnply wth and 811 Regulations lo be construed as one with that Act. They are also respon&ble for saleguardiro the assets of the charity and hence for laknng reasonablè st&ps for the prevenb'on and dat￿tion of fraud and other Irre9ularities. Onb of oard r. Mark Cummln9 Dlr•etor J•nnlf•r ctor mmlng Dat•: 28 Jun• 2017 at•.. 28 Jun• 2017 MAC (NI) IA company limited by guarartee, ntst having a share capltall INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF DIRECTORS OF MAC (NI) I have examinèd thè finanual ststements ol the Tnjsl for the year ended 30 September 2016. which comprise the Statement of Financial Acb"vib"es lincorporaknng an Income and Expenditure Account), thg Balance Sh081, the AccoLJnling Policies and the related notes. Thèse finanaal slatements have been prepared under the accounts'ng policies set out therein and the r8quirements of the Financial Reporbng Standard for Smaller Enb'ties leffectiv8 April 20081. Thè financial ststements We￿ not raquired lo be audited in accordance with Part 16 of th8 Corrpanies Act 2006. This report is made s￿e￿ to the company directors. as a body, in accordance wth Chapter 3 of Part 16 of the Companies Act 2006. Our work has been undertaken so that we moht comptle the financial statom8n15 that we have been engaged to compile. r8POrt to the crynpany's Board of Directors that we have dona so. and state those matters that we hava agreed io state lo them in this report and for no other purposo. To the fvllest extent pernitted by law, we do not accept or assum& rèsponsibility to anyone other than the cornpany and Ihè cornpanys Board of Directors, as a bo¢Jy, lor our work. or for this report. Re8￿CtIve r•sponslbllltl•s of directors and ex￿Inar As explained more fully in the Statement ol Directors. Responsibilities. thè dir8¢lors, who are also the ¢nJstees of tha cornpany, are respOnSb￿ lof the preparatson of th& Dirèctors. Annual reFQrt and thg financ4al statements in accordan¢g with applicable law and Accounbng Stsndards IUK and lrnkndl. The company directors consider an udil is not reqUI￿d for this year under Chapter 3 of Part 16 of the Companies Act 2006 bul Ihal an indapendenl examination is rgqutred under that Act. It Is my respons￿lity lo.. examine the financial stal8m&nts under Chapter 3 01 Part 16 of the Companies Act 2006 and the Regulatlon8 thereund&r', follow the prwAdures laid dovm by the regulatory authorMes: and stale tho lacts Il it has ¢orne lo my attents'on in the course of rny examination wot* that any.. lil material expenditufe or acb.on app&ar5 not to be in accordan¢e wilh the company's trusts., lill inlomation or explanation l arn enbtted to Ltn¢Jer the Regvlatsons has not b$trn afforded to ma., liiil information conlasned in Ihe fina￿¥al siatem8nts 1$ materially incon&stent wtth thg DIf￿10T8. Annual rewrt for tha year. 8asl$ of Ind•p•nd?nt •xamln•r'8 r•port My examination WO￿ was undertaken in accordance wth the general directions given by the regulatory authorities. Such an examination includes a review of the accoun(irrfJ records kgpt by the company and a comparison ol the rinancial slalemenls presented with those records. It also includes consideration ol any unusual items or disclosures in the finanual statements and seeking 6xplan8tions from yourselves as tre company d1￿ClorS coneeming any such matters. The procedu￿$ undertaken do not provid& all the ewdence that would b& required in an aydil and consequently I do not express an audii opiniort on ihe 9￿￿n by the financjal siatements. Indépond•nt •xamln•r's ststement In ¢onneclion my examination work, no matter has come to my attention.. whi¢h gives me reasonable cause to believe that in any matèrial respect the requirements to keep proper accounting records and ¢0 prepare accounts which accord the accounts"n9 records and a￿ in accordance with the methods and principles sèt out in the Chariiies SORP and which compty wAth the requirements of section 396 of the Companies Act 2006 other than th6 rèquirement to gNe a ifue and fair v*w have not been mel,. or to which, in my opinion, atieniion should b¢ drawn in order lo enable a w£)per under51anding of the financial stslements to be reach ac ahan JOHN MACMAHON & CO Chartered Accountants and Registered ALNJitors 112 Camlough R08d Nev Co. Down BT35 7EE Northem Ireland Datè: 28 Juntr 2Q17 MAC (NI} IA company limited by gvarantee. not havlng a shart t3prt311 STATEMENT OF FINANCIAL ACTIVITIES Ilncorporaiing an Income and Expenditure Account) lor the year ended 30 Septembèr 2016 Unrestrlcted R•stri¢tgd Funds Funds 2016 2016 Total Total 2016 2015 Notes Incoming Resources G•n•ratod funds.. Voluntary Incom• Voluntary income 42.39) 47,990 23,520 Resources Expended Net Incomlng Resourc•8 available for charltabl• appllcatlon 5.600 42.390 47,990 23,520 R•SoUr￿$ Expended on Charltabl• Actlvltlw4 Chantabla a¢tivilies Govemance Costs 17,979 17,661 17,979 23,281 16.471 3,580 35.660 41,260 20,051 Total R•$our¢¢• Expended s,eoo 35.660 41,260 20,051 Gross translars b$tr4een fvnds Surpluslld•fl¢ltl for tho year 8.730 6,730 3,469 Net mov•m•nt In fvnd$ for the year 6,730 0,730 3,469 R•con¢lllatlon of lundo Balances broughi forward at 1 Octob&r 2015 925 2,344 3,269 I2￿} Balances carrl•d fotward at 30 September 2018 925 9,074 9,999 3,269 The ￿te5 on pages 12 ty 13 r[￿ part ofthe financaal sbtemwts MAC {NI) IA company Ilmited by guarantee. not having a share ¢awtsll Company Nufflber: Nl 614604 BALANCE SHEET as at 30 September 2016 2016 2015 Notes Flxed Ass•ts Tangiblg 8&sels 14.083 Current Asse¢s Debtors Cash al bank arKI in hand 3,600 311 49.497 49.497 {53,5811 3.911 16421 Crgdltors.. Amounts folllng due withln on• y•ar Not Curr•nt ILlabl1ltl•¥yAs￿ts 14,0841 3.269 Total A$$•t$ loss Curr•nt Llabllltl 9.999 3,269 Fund$ Restricted trusi funds G&ngral fvnd lunrestrictedl 9,074 925 3,269 To¢al fund8 9,999 3,269 Th9se flnancial statements have been prepared In a¢¢ordance ihe 8peual prOvI￿OnS r818tsrrtJ to Small companies within Part 15 01 the Compan￿$ Act 2006 and the FM)ancsal R&ports'ng Stsndard for Smaller Entities leffective April 20081. For the financial year ended 30 Sfyplembtrr 2016 the company was entstled to gxemptson from audit under Section 477 01 the Compani9$ Act 2006.. and no nob.ce has been dep)&tad undtrr Sectson 476. The directors acknowledge Ihetr responsibility for ensuring that the clxnpany keeps accounting records which comply with Section 386 and lor prepariNJ ftnanryal ststemenls vthich give a tru8 and fair view of th8 stsle of affairs ol the company as at the gnd of the financial year and of its profit and Foss for the finanoal year in accordance with tha requirernents of Sections 394 and 395 and vthith otherwse comply wi¢h the 2006 relating t fin statements. so far as applicab￿ to thg compan irem&nt$ of the Companigs Act Appro th arda for Issu• ¢n 28 Jun? 20 nds don Mr. Mark Cummlng Dlrg¢tor J•nnlf¢r ctor urnmlng The notes on pages 12 to 13 form part of Ihe fmanoal Statem￿ts 10 MAC (NI) IA company limited by guarantee. not having a share tapitall ACCOUNTING POLICIES for the year ended 30 September 2016 Basis of preparatlon The financial statemènts have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and Part 8 01 the Charities Act INtsrth8rn I￿land} 2008. They also cornpty with the Statement ol Recommended Practice ISORP 2005. as updated in 20081 and wth th8 Financial Reporting Standard lor Smaller Enlib'es leffecty've April 20081. The followng accounb"NJ ￿1108$ have been applied consistently in dealirKJ with items which are considerèd material in relatson to the Company's finanaal statement5. RestrScted funds Donations or grants received wh￿h are dfjdi￿ted by ihe dorv for specific purposes. Such purposes ara wthin the overa11 aim of the oryJanisab"on. Grants received during the year have been apportN)ned aThJ deferred over a 12 month pedi*, unless r8caivèd for capital iiems or otheThyise stsled on the leitef of offar. Unr•str5eted d¥signated funds Funds which ar8 expendable al the discr81ion of the direct￿ Sn lurtherance of the obj8Cts of the charity. In addition, funds which may be held in order lo finance capital invèstrnent and working capital. Unrestricted funds in this period were used to cover governance costs and workshop costs not covered by grants received. As per the funds policy in thè trusie8s r8fX)rt. the Irustees ol Mac INII aim to build and maintain a reservè lo allow the charity to meet commitments. planned actsvil￿$ and any stslutory requirements lor a thre8 mmlh period in thg ev8nt ol unforseen financial ciicum$tan¢es. Incomlng R•soure•$ Voluntary incomè or capital is included in lh& Stslement of Financial Acb"vib"g$ when the company is legally entitled lo it, ils financial value can be quantsfied wrth reasonable certainty and there is reasonable Certainty ol Its ultimate receipt. Entitlement lo legacies is considered established when the company has been notified of a distribution to be made by the executors. Income ￿ceiVed in advanc8 ol due performance undgf a ¢ontract is accounted for as deferred income uniil eamed. Grants lor ath"vilies are recognised as in¢om8 when the related ￿ndi￿.0DS for 18gal enlill8rn8nl have been mel. All olhtrr incom8 is accountsd for ￿ an arLruals bass. Resourc•s Exp•nd•d All resources axpande