REGISTERED COMPANY NUMBER: N1601796 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101635
ort ofthe Trustees and
Unaudited Financial Statements for the Year Ended 31 Janua
2021
for
an Communit Association
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG

Tir
an Communit Association
Contents of the Financial Statements
for the Year Ended 31 Janua
2021
Page
Report of the Trustees
Independent Examinerfs Report
statement of Financial Activities
statement of Financial Position
Notes to the Financial Statements
Detailed Statement of Financial Activities
9 to 15
16 to 17

Tir
an Communi
Association
Re ort of the Trustees
for the Year Ended 31 Janua
2021
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 31 January 2021.
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} {effeclive 1
January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Tirgan Community Assoc provide a wide range of services for the rural inhabitants of Tirgan and
the surrounding area, to improve the quality of life and increase the skills and activity of all age
groups whilst adhering to Section 75 ofthe Northern Act 1998.
Public benefit
The Association owns and manages a community hall based in Tirgan The newly built hall offers
the rural area of Tirgan and district a fantastic amenity 511e to help the local community develop,
engage and encourage citizenship across a wide range of activities and recreational functions.
The broad range of activities such as Youth Club, Arts & Crafts, Hill walks, Health & Safety
Courses,Tea & Dances, Keep fit, Hall hire elc help to educate and promote interaction amongst
the community, across all religious and social backgrounds.
Tirgan Community has recently been awarded The William Keown Trust in recognition of the
ontribution to an accessible, user friendly environment and our honorary Chairperson has also
been recently awarded for their contribution to the local community.
This year there was only a small number of activities undertaken due to the Covid 19 pandemic
and the extension of the Hall. The new extension was completed in June 2020. We hope to
resume normal activities next year.
There continues to be no private gain to any individual member.
In setting our objectives and planning our activities for the year the trustees have given careful
consideration lo the Charity Commission for Northem Ireland's guidance on public benefit to
ensure that the activities have helped to achieve the charity's purposes and provide a benefit to Ihe
beneficiaries.
FINANCIAL REVIEW
Financial position
Nett income for the year was £159,162. (Nett Loss £3,489 31101120 . Total funds at the year end
were £190,304. (£31,142 31.1.20).
Capital grants received in previous years, that were treated as dèferred income, released fully to
the SOFA totalling £163,647 (Perfomian¢8 model now used to account for government grants)
Excluding the capital grants of £163,647, 8 nett loss for the year would be realised of £4,485.
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 defin8d by the Companies Act 2006.
Page 1

Tir
an Communit Association
ort of the Trustees
forthe Year Ended 31 Janua
2021
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The management committee of Tirgan Community Association administers the charity. Monthly
meetings are held to discuss ongoing projects, finances and other issues.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposad and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and e￿or.
This is maintained by the committee with a formal risk strategy, with potential risks and threats
considered at the monthly meeting.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
N1601796 (Northern Ireland)
Registered Charity numbar
101635
Registered office
36 Tirgan Road
Moneymore
Magherafelt
Co. Derry
BT45 7RX
Trustees
E MGGovern
P McGovem
H l O, Neill
P O, Neill
Company Secretary
Independent Examiner
W McGillian
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Solicitor5
O, Kane Boyle
51 St. Patricks Street
Draperstown
Co.Derry
BT45 7AJ
Page 2

Tir
an Communit Association
Re
ort of the Trustees
for the Year Ended 31 Janua
2021
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
Bank of Ireland
21 St. Patricks Street
Draperstown
Magherafelt
Approved by order of the board of trustees on 12 October 2021 and signed on its behalf by..
E McGovern - Trustee
Page 3

Inde
endent Examineffs Re
ort to the Trustees of
Tir
an Communit Association
I report on the accounts of the company for the year ended 31 January 2021, which are set out on
pages six to fifteen.
Respectlve responslbilities of charlty trustees and examlner
As the charity's trustees (and also the diredors for the purposes of company lawl you are
responsible for the preparation of the accounts in accordanGe with the rèquirements of the
Cornpanies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independant examination, it is my responsibility to..
examine the accounts under section 65 of the Charities Act
follow the procedures laid down in the gèneral Directions given by the Charity Commission
for Northern Ireland under Section 65(9)Ib} of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examinels report
I have examined your charity accounts as required under section 65 of the Charities Act and rny
examination was Carried out in accordance with the general Directions given by the Charity
Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination
included a review of the accounting records kept by the charity and a comparison of the accounts
presented with those reGords, It also includèd consideration of any unusual items ar disclosures in
the accounts, and seeking explanations from you as Gharity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me Gause to
believe..
That accounting records were not kept in accordanGe with section 386 of the Companies Act
2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of section 396 of the
Companies Art 2006 and with the methods and principles of the 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
That there 15 further information needed for a proper understanding of the accounts to be
reached.
Independent examingr's statement
I have completed my examination and have no concerns in respect of the matters11) to {4) listed
above and, in connection with following the Directions of the Charity Commission for Northern
Ireland, I have found no matters that require drawing to your attention.
W McGillian
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Page 4

Inde
endent Examinels Re
ort to the Trustees of
Tir
an Communit Association
Date..
Page 5

Tir
an Communit Asso¢iation
Statement of Financi81 Activities
for the Year Ended 31 Janua
2021
31.1.21
Total
funds
31.1.20
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activlties
Charitable Activities
1,300
9,474
171,406
3,587
174,993
other trading activities
other income
3,802
14,578
Total
171,406
3,587
174,993
EXPENDITURE ON
Charitable activitles
Charitable Activities
15,831
18,067
13,269
2,562
NET INCOMEI(EXPENDITURE)
Transfers be￿Oe￿ funds
158,137
1,025
159,162
(3,489)
16
2,345)
{3,489)
Net movement In funds
RECONCILIATION OF FUNDS
Total fund5 brought forward
160,482
(1,320)
159,162
28,922
2,220
31,142
34,631
TOTAL FUNDS CARRIED FORWARD
189,404
900
190,304
The notes form part of these financial statements
Page 8

Tir
an Communil Association
Statement of Financial Position
31 Janua
2021
31.1.21
31.1.20
Notes
FIXED ASSETS
Tangible assels
10
202,960
208,303
CURRENT ASSETS
Debtors
Cash at bank and in hand
55,465
48
27,615
55,513
51,051
CREDITORS
Amounts falling due within one year
12
(21,625) (173,716)
NET CURRENT ASSETS
33,888
128,130)
TOTAL ASSETS LESS CURRENT
LIABILITIES
236,848
80,173
CREDITORS
Amounts falling due after more than one
year
13
146,544)
(49,031)
NET ASSETS
190,304
31,142
FUNDS
Unrestricted funds
Restricted funds
16
189,404
900
28,922
TOTAL FUNDS
190,304
31,142
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 January 2021.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 January 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) Complying with the requirement5 of the Act with respect to ensuring to accounting records
and the preparation of accounts
The notes form part of these financial statements
Page 7
continued...

Tir
an Communit Association
statement of Financial Position continued
31 Janua
2021
These financial statements have been prepared in accordance with the provisions applicable to
charitable Gompanies subject to the small company's regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
12 October 2021 and were signed on its behalf by:
P McGovern - Trustee
E McGovern - Trustèe
The notes form part of these financial statements
Page 8

Tir
an Communil Association
Notes to the Financial Statements
for the Year Ended 31 Janua
2021
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¢cordance with the Charities SORP (FRS 102)
'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 1 January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard appliGable 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 in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities 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 th8 amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and ha5 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.
Tangibje fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Plant and machinery
Fixtures and fittings
4% oncost
200/0 on reducing balance
200/0 on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in a¢cordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes wrthin the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Page 9
continued..-

Tir
an Communi
Association
Notes to the Financial Statements - continued
forthe Year Ended 31 Janua
2021
DONATIONS AND LEGACIES
31.1.21
31.1.20
Donations
1,300
OTHER TRADING ACTIVITIES
31.1.21
31.1.20
Fundraising events
INCOME FROM CHARITABLE ACTIVITIES
31.1.21
31.1.20
Activity
Charitable Activities
Charitable Adivities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Youth Club
Fundraising events
Tuck shop
Grants
Catering
F4all hire
Tea & Danc8
522
2,651
160
5,160
33
605
173,751
25
610
174,991
Grants received, included in the above, are as follows:
31.1.21
31.1.20
Education Authority
Mid Ulster Council
CWSAN
Big Lottery Fund '
Food for life
Enkalon Foundation
SWARD Grant.
NIHE"
AIVC"
DAERA"
Covid 19 Charities Fund
540
3,570
3,437
150
8,456
150
900
140,632
12,950
903
706
173,751
5,160
Grants are accounted for under the Perforrnan￿ Model. Capital grants received in previous years
released to the SOFA
Page 10
continued..

Tir
an Communit Associalion
Notes to the Financial Statements - ¢ontinued
for the Year Ended 31 Janua
2021
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 61
Dired
Costs
Totals
Charitable Activities
159
SUPPORT COSTS
Govemance
cosls
Charitable Aclivities
15.672
NET INCOMEI(EXPENDITUREI
Net incomel(expenditure} is stated after Ghargingl(Grediting):
31.1.21
31.1.20
Depreciation - owned assets
5.343
5,496
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 January 2021
nor for the year ended 31 January 2020.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 January 2021 nor for the year
ended 31 January 2020.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,300
1,300
Charitable activities
Charitable Activities
4,314
5,160
9,474
Other trading activities
other income
3,802
3,802
Total
9,418
5,160
14,578
EXPENDITURE ON
Charitable activitles
Charitable Adivities
14,587
3,480
18,067
Page11
continued...

an
ommuni
Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2021
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted
Total
funds
funds
funds
NET INCOMEIIEXPENDITURE)
(5,169)
1,680
(3,489)
RECONCILIATION OF FUNDS
Total funds brought forward
34,091
540
34,631
TOTAL FUNDS CARRIED
FORWARD
31,142
28,922
10. TANGIBLE FIXED ASSETS
Fixtures
and
fsttings
Freehold
property
Plant and
machinery
Totals
COST
At 1 February 2020 and
31 January 2021
238,056
2,738
250,253
DEPRECIATION
At l February 2020
Charge for year
34,191
5,997
387
1,762
195
41,950
5,343
At 31 January 2021
38,952
6,384
1.957
47,293
NET BOOK VALUE
At 31 January 2021
199,104
3,075
781
202,960
At 31 January 2020
203 865
3,462
978
208,303
Page 12
continued...

Tir
an Communil Association
Notes to the Financial Statements - Gontinued
for the Year Ended 31 Janua
2021
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.21
31.1.20
Donation owed
Inter-company Tirgan club
1,673
53,792
1,673
25,492
27,165
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.21
31.1.20
Bank loans and overdrafts (see note 14)
Other loans (see note 14)
Trade creditors
other Creditors
VAT
Accrued expenses
Deferred government grants
11,530
8,000
612
88
945
450
8,000
697
88
563
720
163,648
21,625
173,716
13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.21
31.1.20
Other loans (see note 14)
46,544
49,031
14. LOANS
An analysis of the maturity of loans is given below..
31.1.21
31.1.20
Amounts falling due within one year on demand:
Bank overdrafts
other loans
11,530
8,000
19,530
8,000
Amounts falling between one and two years:
Other loans - 1-2 years
46,544
49,031
Page 13
continued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2021
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
funds
31.1.21
Total
funds
31.1.20
Total
funds
Fixed assets
Current assets
Current liabilities
Long term liabilitie5
209,965
{7,005)
202,980
208,303
29,459
26,054
55,513
45,586
(3,476) (18,1491 {21,825) {173,716)
46,544
189,404
900
190.304
31,142
16. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
be￿een
funds
At
31.1.21
At 1.2.20
Unrestrlcted fund5
General fund
Revenue Grant
28,922
151,620
6,517
2,345
182,887
28,922
158,137
2,345
189,404
RestriGted funds
Revenue Grant
C8Pltal Grant
2,220
1,025
(988)
2,277
2,220
1,025
2,345
900
TOTAL FUNDS
31,142
159 182
190,304
Net movement in funds, included in the above are a5 follows..
Incoming Resources Movement
resourcés
expended
in funds
Unrestrlcted funds
General fund
Revenue Grant
164,889
6,517
{13,289)
151,620
6,517
171,406
113,289)
158,137
Restricted funds
Revenue Grant
3,587
(2,562)
1,025
TOTAL FUNDS
174,993
15,831
159,162
Page 14
ccntinued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2021
16. MOVEMENT IN FUNDS - contlnued
Comparatives for movement in funds
Net
movement
in funds
At
31.1.20
At 1.2.19
Unrestricted funds
General fund
34,091
(5,169)
28,922
RestriGtod funds
Revenue Grant
540
1,680
2,220
TOTAL FUNDS
34,631
3,489)
31,142
Comparative net movement in funds, included in the above are as follows..
Incoming Resour￿$ Movement
resources
expended
in funds
Unrestricted funds
General fund
9,418
(14,587)
(5,169)
Restricted funds
Revenue Grant
5,160
(3,480)
1,680
TOTAL FUNDS
14,578
18,067)
3,489)
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 January 2021.
Page 15

Tir
an Communit Association
Detailed Statement of Financial Activities
far the Year Ended 31 Janua
2021
31.1.21
31.1.20
INCOME AND ENDOWMENTS
Donatlons and legacies
Donations
1,300
Other trading actlvitles
Fundraising events
Charitable activlties
Youth Club
Fundraising events
Tuck shop
Grants
Catering
Hall hire
Tea & Dance
522
2,651
160
5,180
33
948
605
173,751
25
610
174,991
9,474
other Income
Deferred Income Govn Grants
3.802
Total incorning resources
174,993
14,578
EXPENDITURE
Charitable actlvitles
Youth Club
Cleaning and consumable
Courses & Lecturer fees
Fundraising costs
Licences
Food & Drink
Catering
Charitable Donation
220
29
50
260
301
17
48
155
159
1,925
Support costs
Governance costs
Insurance
Light and heat
Carried foNard
1,456
1,288
2,744
1,394
1,107
2,501
This page does not forni part of the statutory financial statements
Page 16

an Communi
Association
Detailed Statement of Financial Activities
for the Year Ended 31 Janua
2021
31.1.21
31.1.20
Governance Costs
Brought forward
Telephone
Accountancy fees
Repairs & Maintenance
Fire I Security Protection
Bank charges
Legal & Professional
Advertising
Water Rates
Loan Interest
Sundry
Travel & mileage
Vat Annual Adjustment
Freehold property depreciation
Plant and machinery depreciation
Fixtures and fittings depreciation
2,744
228
893
2,493
2,501
240
855
840
435
506
3,675
190
281
216
62
3,436
138
335
907
4,761
491
244
4,761
387
195
15.672
Total resources expended
18,067
Net Incomel(expenditure)
159,162
This page does not form part of the statutory financial statements
Page 17