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2023-03-31-accounts

Registration number NI611575 Charity number NIC101542

AGHAGALLON COMMUNITY CENTRE Company limited by guarantee

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Company information
Directors Brendan Gorman
Gerald Lavery
Daniel McCool
James Joseph Nelson
Denis O'Rourke
Julie McCool
Sheena Devlin
Company number NI611575
Registered office 2 Gooseberry Corner Road
Gawleys Gate
Craigavon
BT67 0BS
Accountants Alison Mitchell
16 Colane Meadows
Aghagallon
Co. Armagh
BT67 9DJ
Business address 2 Gooseberry Corner Road
Gawleys Gate
Craigavon
Co. Armagh
BT67 0BS
Bankers Danske Bank
39 Market Street
Lurgan
Co. Armagh
BT66 6AB
Solicitors Campbell & Haughey

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee 85 William Street Lurgan BT66 6JB

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Contents

Page
Directors' report 1
Accountants' report 2
Profit and loss account 3
Balance sheet 4 - 5
Notes to the financial statements 6 - 8

Aghagallon Community Centre Company limited by guarantee

Directors' report for the year ended 31 March 2023

The directors present their report and the financial statements for the year ended 31 March 2023.

Principal activity

The principal activity of the company is to provide, maintain and manage a community centre in the area.

Directors

The directors who served during the year are as stated below:

Brendan Gorman Denis O'Rourke Gerald Lavery Julie McCool Daniel McCool Sheena Devlin (appointed 21/06/18) James Joseph Nelson

This report is prepared in accordance with the Companies Act 2006.

This report was approved by the Board on 10 July 2023 and signed on its behalf by

Gerald Lavery Director

Daniel McCool Director

Page 1

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Accountants' report on the unaudited financial statements to the directors of Aghagallon Community Centre

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages 3 to 8 and you consider that the company is exempt from an audit. In accordance with your instructions we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.

Alison Mitchell Chartered Accountant 16 Colane Meadows Aghagallon Co. Armagh BT67 9DJ

Date:

Page 2

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Profit and loss account for the year ended 31 March 2023

Notes
Administrative expenses
Other operating income
Operating profit
2
Other interest receivable and
similar income
Profit on ordinary
activities before taxation
Tax on profit on ordinary activities
Profit for the year
6
Retained profit brought forward
Retained profit carried forward
Continuing operations
2023
2022
£
£
(21,912)
(13,952)
40,643
31,233
_
_
18,731
17,281
-
19
_
_
18,731
17,300
-
-
_
_
18,731
17,300
186,189
168,889
_
_
204,920
186,189
_
_

There are no recognised gains or losses other than the profit or loss for the above two financial years.

The notes on pages 6 to 8 form an integral part of these financial statements.

Page 3

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Balance sheet

as at 31 March 2023

Notes
Fixed assets
Tangible assets
3
Current assets
Debtors
4
Cash at bank and in hand
Creditors: amounts falling
due within one year
Net current assets
Creditors: amounts falling due
after more than one year
Accruals and deferred income
5
Net assets
Reserves
Profit and loss account
6
Members' funds
7
2023
£
£
625,107
2,557
42,121
_
44,678
(1,276)
_
43,402
_
-
(463,589)
_
204,920
_
204,920
_
204,920
_
2022
£
£
622,357
-
38,708
_
38,708
20
_
38,728
_
-
(474,896)
_
186,189
_
186,189
_
186,189
_

The directors' statements required by Article 257B(4) are shown on the following page which forms part of this Balance Sheet.

The notes on pages 6 to 8 form an integral part of these financial statements.

Page 4

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

Balance sheet (continued)

Directors' statements required by Article 257B(4)

for the year ended 31 March 2023

For the financial year ended 31 March 2022 the company was entitled to exemption under Article 257A(1) of the Companies (Northern Ireland) Order 1986.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with Article 257B(2).

The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and for the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the Board on 10 July 2023 and signed on its behalf by

Gerald Lavery Director

Daniel McCool Director

Registration number NI611575

The notes on pages 6 to 8 form an integral part of these financial statements.

Page 5

Aghagallon Community Centre Company limited by guarantee

Notes to the financial statements

for the year ended 31 March 2023

1. Accounting policies

1.1. Accounting convention

The financial statements are prepared under the historical cost convention and comply with financial reporting standards of the Accounting Standards Board.

1.2. Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land and buildings - Straight line over years Plant and machinery - Fixtures, fittings and equipment - 25% straight line

1.3. Leasing

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

1.4. Government grants

Grants are credited to deferred revenue. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.

2.

Operating profit
Operating profit is stated after charging:
and after crediting:
Government grants
2023
£
_
11,307
_
2022
£
_
11,307
_

Page 6

Aghagallon Community Centre Company limited by guarantee

Notes to the financial statements for the year ended 31 March 2023

.................... continued .................... continued
Land and Fixtures,
3. Tangible fixed assets buildings Plant and fittings and
freehold machinery equipment Total
£ £ £ £
Cost
At 1 April 2022 602,434 7,491
12,431
622,356
Additions - 2,585
166
2,751
_
_
_ _
At 31 March 2023 602,434
10,076

12,597
625,107
_
_
_ _
Net book values
At 31 March 2023 602,434
10,076

12,597
625,107
_
_
_ _
At 31 March 2022 602,434 7,491
12,431
622,357
_
_
_ _
4. Debtors 2023 2022
£ £
Other debtors 2,557 -
_ _
5. Accruals and deferred income 2023 2022
£ £
Government grants
At 1 April 2022 474,896 474,896
Released in year (11,307) -
_ _
At 31 March 2023 463,589
_
474,896
_

Page 7

Aghagallon Community Centre Company limited by guarantee

Notes to the financial statements for the year ended 31 March 2023

.................... continued

......... continued
Profit
Equity Reserves and loss
account Total
£ £
At 1 April 2022 186,189 186,189
Profit for the year 18,731 18,731
_ _
At 31 March 2023 204,920 204,920
_ _
Reconciliation of movements in shareholders' funds 2023 2022
£ £
Profit for the year 18,731 17,300
Opening shareholders' funds 186,189 168,889
_ _
Closing shareholders' funds 204,920
_
186,189
_

6. Equity Reserves

7.

8. Financial commitments

9. Company limited by guarantee

At 31 March 2023 there were 7 members of the company, the liability of the members is limited and each has undertaken to contribute a sum not exceeding £1 in the event of the winding up of the company.

Page 8

Aghagallon Community Centre Company limited by guarantee

Notes to the financial statements for the year ended 31 March 2023

.................... continued

10. Gross cash flows

Returns on investments and servicing of finance
Interest received
Capital expenditure
Payments to acquire tangible assets
11.
Analysis of changes in net funds
Opening
balance
£
Cash at bank and in hand
38,708
_
Net funds
38,708
_
2023
2022
£
£
-
19
_
_
(2,751)
(1,619)
_
_
Cash
Closing
flows
balance
£
£
3,413
42,121
_
_
3,413
42,121
_
_

Page 9

AGHAGALLON COMMUNITY CENTRE

Company limited by guarantee

The following pages do not form part of the statutory accounts.

Aghagallon Community Centre Company limited by guarantee

Detailed trading profit and loss account and expenses schedule for the year ended 31 March 2023

Administrative expenses
Wages and salaries
Insurance
Light and heat
Repairs, cleaning and maintenance
Art expenses
Printing, postage and stationery
Telephone
Heritage trip
Resources for toddler group
Legal and professional
Bank charges
Canteen supplies
General expenses
Other operating income
Rent receivable
Government grants received
Grants received
Armagh, Banbridge & Craigavon B C
Operating profit
Other income and expenses
Interest receivable
Bank deposit interest
Net profit for the year
2023
£
2,055
1,166
10,748
2,592
286
684
1,790
829
209
1,072
67
226
188
_
20,421
11,307
5,509
3,406
_
-%
-
_
£
21,912
_
40,643
_
18,731
-
_
18,731
_
2022
£
325
1,132
5,412
3,772
-
410
1,384
-
-
306
42
-
1,169
_
14,202
11,307
764
4,960
_
-%
19
_
£
13,952
_
31,233
_
17,281
19
_
17,300
_