REGISTERED COMPANY NUMBER: N1601796 (Northern Ireland)
REGISTERED CHARITY NUMBER: 101635
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 Janua
2024
for
Tir
an Communit Association
W MCGSLLIAN & 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 Januar
2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
9 to 16
Detailed Statement of Financial Activities
17 to 18

Tir
an Communit Association
Re
ort of the Trustees
for the Year Ended 31 Janua
2024
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 2024.
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) (effective 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 of the 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 site 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 etc 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
contribution to an accessible, user friendly environment and our honorary Chairperson has also
been recently awarded for their contribution to the local community.
This year we increased our hall lettings, we held additional fundraising nights such as the Abba
Tribute Night and undertook our annual hill walk and the big breakfast fundraiser. All were we51
attended and helped to raise much needed funds..
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 to the Charity Commission for Northern Ireland's guidance on public benefit to
ensure that the activities have helped to achieve the charity's purposes and provide a benefit to the
beneficiaries.
FINANCIAL REVIEW
Financial position
Nett deficit for the year was £3,738. (Nett surplus £655 31101123). Total funds at the year end
were £180,559. (£184,297 31.1,23).
Performance model used to account for grants.
A management charge to our connected social club (Tirgan Recreational & Social Club) and
interest on loans provided to them are shown as other income on the SOFA.
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 defined by the Companies Act 2006.
Page 1

Tir
an Communit Association
Re
ort of the Trustees
for the Year Ended 31 Januar
2024
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 exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
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 number
101635
Registered off ice
36 Tirgan Road
Moneymore
Magherafelt
Co. Derry
BT45 7RX
Trustees
E McGovern (resigned 1.3.24)
P McGovern
H l O, Neill
P O, Neill
Company Secretary
Independent Examlner
W McGillian
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Solicitors
O, Kane Boyle
51 St. Patricks Street
Draperstown
Co.Derry
BT45 7AJ
Page 2

Tir
an Communit Association
ort of the Trustees
for the Year Ended 31 Januar
2024
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
Bank of Ireland
21 St. Patricks Street
Draperstown
Magherafelt
Approved by order of the board of trustees on
behalf
and signed on its
McGovern - Tru
tee
Page 3

Inde
endent Examiner's Re
ort to the Trustees of
Tir
an Communit Association
I report on the accounts of the company for the year ended 31 January 2024, which are set out on
pages six to sixteen.
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to:
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission
for Northern Ireland under Section 6519)(b) of the Charities Act
state whether particular matters have come to my attention.
Basls of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my
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
prosented with those records. It also included consideration of any unusual items or disclosures in
the accounts, and seeking explanations from you as charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to
believe:
That accounting records were not kept in accordance 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 Act 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 is further information needed for a proper understanding of the accounts to be
reached.
Independent examiner's statement
I have completed my examination and have no concerns in respect of the matters (1) 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
The Institute of Financial Accountants
W MCGILLIAN & CO LTD
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Derry
BT45 7AG
Page 4

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

Tir
an Communit Association
Statement of Financial Activities
for the Year Ended 31 Januar
2024
31.1.24
Total
funds
31.1.23
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
5,412
5.412
1,111
Charitable activities
Charitable Activities
7,321
965
8,286
14,652
Other income
1,063
1,063
1,041
Total
13,796
965
14,761
16,804
EXPENDITURE ON
Charitable activities
Charitable Activities
17,534
965
18,499
16,149
NET INCOMEI(EXPENDITURE)
(3.738)
(3,738)
655
RECONCILIATION OF FUNDS
Total funds brought forward
183,397
900
184,297
183,642
TOTAL FUNDS CARRIED FORWARD
179,659
900
180,559
184,297
The notes form part of these financial statements
Page 6

Tir
an Communit Association
Statement of Financial Position
31 Janua
2024
31.1.24
31.1.23
Notes
FIXED ASSETS
Tangible assets
190,822
193,344
CURRENT ASSETS
Debtors
Cash at bank and in hand
10
20,305
129
10,706
20,434
10,709
CREDITORS
Amounts falling due within one year
(30,697)
{19,755)
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
180,559
184,297
CREDITORS
Amounts falling due after more than one
year
12
NET ASSETS
180,559
184,297
FUNDS
Unrestricted funds
Restricted funds
15
179,659
900
183,397
900
TOTAL FUNDS
180,559
184,297
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 January 2024.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) Complying with the requirements of the Act with respect 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
2024
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The fi
ancial statements were approved by the Board of Trustees and authorised for issue on
rrt
.QLLGAS..r..2..Lk.' and were signed on its behalf by:
McGovern - Trust
The notes form part of these financial statements
Page 8

Tir
an Communit Association
Notes to the Financial Statements
for the Year Ended 31 Janua
2024
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 accordance 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 2019),, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable 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 the amount of the obligation can be
measured reliably. Expenditure is accounted for on an accruals basis and has 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful 5ife.
Freehold property
Plant and machinery
Fixtures and fittings
40/0 on cost
200/0 on reducing balance
20 % on reducing balance
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within 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 Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
DONATIONS AND LEGACIES
31.1.24
31.1.23
Donations
1,111
INCOME FROM CHARITABLE ACTIVITIES
31.1.24
31.1.23
Activity
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Door Fee
Fundraising events
Grants
Catering
Hall hire
2,854
3,468
965
178
821
1,777
1,718
9,044
2,113
8,286
Grants received, included in the above, are as follows:
31.1.24
31.1.23
Mid Ulster Council
CWSAN
Community Fund
365
500
2,600
6,444
865
9,044
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Charitable Activities
18.499
Page 10
ontinued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
SUPPORT COSTS
Governance
costs
Charitable Activities
18,499
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting):
31.1.24
31.1.23
Depreciation owned assets
5.441
5,584
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 January 2024
nor for the year ended 31 January 2023.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 January 2024 nor for the year
ended 31 January 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,111
1,111
Charitable activities
Charitable Activities
5,608
9,044
14.652
Other income
1,041
1,041
Total
7,760
9,044
16,804
EXPENDITURE ON
Charitable activlties
Charitable Activities
13.549
2,600
16,149
NET INCOMEI{EXPENDITURE)
Transfers between funds
(5,789)
6,444
6,444
655
Net movement In funds
655
655
RECONCILIATION OF FUNDS
Total funds brought forward
182,742
900
183,642
Page11
continued.

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted Restricted
Total
funds
funds
funds
TOTAL FUNDS CARRIED
FORWARD
183,397
900
184,297
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Plant and
machinery
Computer
equipment
Totals
COST
At 1 February 2023
Additions
238,056
9,541
2,919
2,738
1,667
252,002
2,919
At 31 January 2024
238,056
12,460
2,738
1,667
254,921
DEPRECIATION
At 1 February 2023
Charge for year
48,474
4,761
7,493
410
2,238
100
453
170
58,658
5,441
At 31 January 2024
53,235
7,903
2,338
623
64,099
NET BOOK VALUE
At 31 January 2024
184,821
4,557
400
1,044
190.822
At 31 January 2023
189,582
2,048
500
1.214
193 344
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24
31.1.23
Trade debtors
Other Debtors
Inter-company Tirgan club
VAT
7.160
3,416
9,729
1,440
9,266
20,305
10,706
Page 12
continued.

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24
31.1.23
Bank loans and overdrafts (see note 13)
Other loans (see note 13)
Trade creditors
Other Creditors
VAT
Accrued expenses
11,972
8,000
593
6,832
395
2,905
7,749
8,000
592
982
1,129
2,433
30,697
19,755
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24
31.1.23
Other loans (see note 13)
13. LOANS
An analysis of the maturity of loans is given below:
31.1.24
31.1.23
Amounts falling due within one year on demand:
Bank overdrafts
Other loans
11,972
8,000
7,749
8,000
19,972
15,749
Amounts falling be￿een one and two years:
Other Soans - 1-2 years
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.1.24
Total
funds
31.1.23
Total
funds
Unrestricted Restricted
funds
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
195,827
2,263
(18,431)
(5,005)
26,054
(20,149)
190,822
28,317
(38,580)
193,344
10,709
(19,755)
179,659
900
180,559
184,297
Page 13
continued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
15. MOVEMENT IN FUNDS
Net
movement
in funds
At
31.1.24
At 1.2.23
Unrestricted funds
General fund
Revenue Grant
176,880
6,517
(3.738)
173,142
6,517
183,397
(3,738)
179,659
Restricted funds
Revenue Grant
Capital Grant
2,277
2,277
1,377)
goo
900
TOTAL FUNDS
184,297
180,559
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
13,796
(17,534)
(3,738)
Restricted funds
Revenue Grant
965
(965)
TOTAL FUNDS
14,761
18,499)
Page 14
continued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2024
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.1.23
At 1.2.22
Unrestricted funds
General fund
Revenue Grant
176,225
6,517
(5,789)
6,444
176,880
6,517
182,742
(5,789)
6,444
183,397
Restricted funds
Revenue Grant
Capital Grant
2,277
1,377)
2,277
1,377)
6,444
900
6,444
900
TOTAL FUNDS
183,642
655
184,297
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fLJnd
7,760
(13,549)
(5,789)
Restricted funds
Revenue Grant
Capital Grant
2,600
6,444
(2,600)
6,444
9,044
6,444
TOTAL FUNDS
16,804
16,149)
655
Page 15
continued.

Tir
an Communi
Association
Notes to the Financial Statements - continued
for the Year Ended 31 Januar
2024
16. RELATED PARTY DISCLOSURES
Trustee, Mr Paul McGovern is owed £8,000 at 311112024. This was from an interest free loan
he provided to the Charity year's prior.
Page 16

Tir
an Communit Association
Detailed Statement of Financial Activities
for the Year Ended 31 Janua
2024
31.1.24
31.1.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
5,412
Charitable activities
Door Fee
Fundraising events
Grants
Catering
Hall hire
2,854
3,468
965
178
821
1,777
1,718
9,044
2,113
8,286
14,652
Other Income
Management charge
Interest receivable on loans
600
463
600
441
1,063
1,041
Total incoming resources
14,761
16,804
EXPENDITURE
Charltable actlvlties
Food & Drink
45
Support costs
Governance costs
Insurance
Light and heat
Telephone
Accountancy fees
Repairs & Maintenance
Fire I Security Protection
Bank charges
Advertising
Charitable Donation
Water Rates
Loan Interest
Sundry
Cleaning & consumables
Carried forward
1,757
2,838
310
2,058
1,324
587
540
18
1,000
237
738
15
128
11,550
1,825
3,826
150
632
1,115
534
612
70
224
210
24
94
9,316
This page does not form part of the statutory financial statements
Page 17

Tir
an Communi
Association
Detailed Statement of Financial Activities
for the Year Ended 31 Januar
2024
31.1.24
31.1.23
Governance costs
Brought forward
Licences
Vat Annual Adjustment
Printing, postage & stationery
Food
Event costs
Computer costs
Freehold property
Plant and machinery
Fixtures and fittings
Computer equipment
11,550
409
(59)
30
353
500
275
4,761
410
100
170
9,316
159
45
1,000
4,761
493
125
205
18,499
16,104
Total resources expended
18,499
16,149
Net (expenditure)lincome
3,738)
655
This page does not form part of the statutory financial statements
Page 18