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
2025
for
Tir
an Communit Association
W MCGILLIAN & CO LTD
Unit A2. Workspace
7 Tobermore Road
Draperstown
Derry
BT45 7AG

Tir
an Communi
Asscciation
ontents of t
e Finan
ial Statements
for the Year Ended 31 Janua
2025
Page
Report of the Trustees
Independent Examinerfs Report
Statement of Financial Activities
Statement of Financial Position
Notes to the Financial Statements
9 to 15
Detailed Statement of Financial Activities
16 to 17

an Communi
Association
ort of the Trustees
for the Year Ended 31 Janua
2025
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 2025.
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 qLJality 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 communty 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 undertook our annual hill walk and the big breakfast fundraiser. We held a Fun Day
and Halloween Disco and Retro Run. All were well attended and helped to raise much needed
funds. The focus will be to increase fundraising activities for nexl year and increase the hall hire
and functions.
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 surplus for the year was £1,321. (Nett deficit £3,738 31101124). Total funds at the year-end
were £181,880. (£180,559 31.1.24).
Performance model used to account for grants.
A management charge and loan interest charged to our connected social club (Tirgan Recreational
& Social Club) 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
ort of the Trustees
for the Year Ended 31 Janua
2025
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 office
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
Independent Examiner
K Magill - Chartered Accountant
W MCGILLIAN & CO
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 Janua
2025
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
Bank of Ireland
21 St. Patricks Street
Draperstown
Magherafelt
Approved by order of the board of trustees on 27 June 2025 and signed on its behalf by..
McGovern - Trustee
Page 3

Inde
endent Examineffs Re
Tir
ort to the Trustees of
an Communit Association
I report on the accounts of the company for the year ended 31 January 2025, which are set out on
pages six to fifteen.
Respectlve 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 65{9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis 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
presented with those records. It also included consideration of any unusual items or disclosu￿S 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 att8ntion 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.
ffl49111
K Magill - Chartered Accountant
W MCGILLIAN & CO
Unit A2, Workspace
5-7 Tobermore Road
Draperstown
Co. Derry
BT45 7AG
Page 4

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

Tir
an Communit Association
Statement of Financial Activities
for the Year Ended 31 Janua
2025
Unrestricted Restricted
funds
funds
31.1.25
Total
funds
31.1.24
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
Notes
10,364
10,364
5,412
4,146
4,111
8,257
Other income
8,286
1,087
1,087
Total
1,063
15,597
4,111
19,708
14,761
EXPENDITURE ON
Charitable activities
Charitable Activities
14,276
4,111
18,387
Total
18,499
14,276
4,111
18,387
18,499
NET INCOMEI(EXPENDITURE)
1,321
1,321
(3,738)
RECONCILIATION OF FUNDS
Total funds brought forward
179,659
900
180,559
184,297
TOTAL FUNDS CARRIED FORWARD
180,980
900
181,880
180,559
The notes form part of these financial statements
Page 6

an Communit Association
Statement of Financial Position
31 Janua
2025
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank an(J in hand
Notes
31.1.25
31.1.24
184,861
190,822
10
21.612
187
20,305
129
CREDITORS
Amounts falling due within one year
21,799
20,434
11
(20,371) (23,193)
NET CURRENT ASSETS
1,428
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
186,289
188.063
12
(4,409)
(7,504)
NET ASSETS
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
181,880
180,559
15
180,980
900
179,659
900
181,880
180,559
The charitable company is entitled to exemption from audit under Section 477 of the Companies
Act 2006 for the year ended 31 January 2025.
The members have not required the company to obtain an audit of its financial statements for the
year ended 31 January 2025 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
2025
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
27 June 2025 and Were signed on its behalf by:
cGovern - Trustee
The notes form part of these financial statements
Page 8

Tir
an Communi
Association
Notes to the Financial Statements
for the Year Ended 31 Janua
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statèments 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 accordanTr 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.
Expendlture
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 amoLJnt 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
estimated useful life.
Depreciation is provided at the following annual rates in order to write off each asset over its
Freehold propety
Plant and machinery
Fixtures and flttings
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accountlng
of the trustees.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
4% oncost
20 % on reducing balance
200/0 on reducing balance
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 Communi
Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2025
DONATIONS AND LEGACIES
31.1.25
31.1.24
Donations
10,364
5,412
INCOME FROM CHARITABLE ACTIVITIES
31.1.25
31.1.24
Activity
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Charitable Activities
Door Fee
Fundraising events
Grants
Catering
Hall hire
234
2,165
4,111
972
775
2,854
3,468
965
178
821
8,257
8.286
Grants received, included in the above, are as follows:
31.1.25
31.1.24
DAERA
Mid Ulster Council
CWSAN
1,996
2,115
365
500
4,111
865
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Charitable Activities
18,387
Page 10
continued...

Tir
an Communi
Association
Notes to the Financial Statements- continued
for the Year Ended 31 Janua
SUPPORT COSTS
Govemance
costs
Charitable Activities
18,387
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure) is stated after chargingl(crediting)'.
Depreciation - owned assets
31.1.25
31.1.24
5,961
5,441
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 January 2025
nor for the year ended 31 January 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 January 2025 nor for the year
ended 31 January 2024.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted
funds
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable actlvities
Charitable Activities
Other income
5,412
5,412
7,321
965
8,286
1,063
Total
1,063
13,796
965
14.761
EXPENDITURE ON
Charitable actlvities
Charitable Activities
17,534
965
18,499
NET INCOMEI{EXPENDITURE)
(3,738)
(3,738)
RECONCILIATION OF FUNDS
Total funds brought forward
183.397
900
184,297
Page 11
continued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2025
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued
Unrestricted Restricted
Total
funds
funds
funds
TOTAL FUNDS CARRIED
FORWARD
179,659
900
180,559
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Plant and
machinery
Computer
equipment
Totals
COST
At 1 February 2024
and 31 January 2025
238,056
12,460
2,738
1,667
254,921
DEPRECIATION
At 1 February 2024
Charge for year
53,235
4,761
7,903
911
2,338
80
623
209
64.099
5,961
At 31 January 2025
57,996
8,814
2,418
832
70.060
NET BOOK VALUE
At 31 January 2025
180,060
3,646
320
835
184.861
At 31 January 2024
184,821
4.557
400
1,044
190.822
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25
31.1.24
Trade debtors
Other Debtors
Inter-company Tirgan club
7,980
3.416
7,160
3,416
21,612
20.305
Page 12
continued...

Tir
an Communi
Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2025
11. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25
31.1.24
Bank loans and overdrafts (see note 13)
Other loans (see note 13)
Trade creditors
Other Creditors
VAT
Accrued expenses
9,234
8,000
593
4,468
8,000
593
6,832
395
2,905
995
1,549
20,371
23,193
12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.25
31.1.24
Other loans (see note 13)
4,409
7.504
13. LOANS
An analysis of the maturity of loans is given below:
31.1.25
31.1.24
Amounts falling due within one year on demand:
Bank overdrafts
Other loans
9,234
8.000
4,468
8,000
17.234
12,468
Amounts falling between one and two years".
Other loans - 1-2 years
4,409
7.504
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted
funds
funds
31.1.25
Total
funds
31.1.24
Total
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
189,866
(1.137)
(5,005)
22,936
(3,340) (17,031)
184.861
21,799
(20.371)
190,822
20,434
(23,193)
180,980
900
181,880
180,559
Page 13
continued...

an Communi
Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
15. MOVEMENT IN FUNDS
Net
movement
in funds
Unrestricted funds
General fund
Revenue Grant
At 1.2.24
At
31.1.25
173,142
6,517
1,321
174.463
6,517
Restricted funds
Revenue Grant
Capital Grant
179,659
1.321
180,980
2,277
2,277
TOTAL FUNDS
900
900
180,559
1.321
181,880
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Incoming Resources Movement
resources
expended
in funds
Restricted funds
Revenue Grant
15,597
(14,276)
1,321
4,111
(4,111)
TOTAL FUNDS
19,708
18.387)
1,321
Page 14
continued...

Tir
an Communit Association
Notes to the Financial Statements - continued
for the Year Ended 31 Janua
2025
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At 1.2.23
At
31.1.24
Unrestricted funds
General fund
Revenue Grant
176.880
6.517
(3,738)
173,142
Restricted funds
Revenue Grant
Capital Grant
183,397
(3,738)
179,659
2.277
2,277
900
900
TOTAL FUNDS
184,297
180,559
Comparative 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)
16. RELATED PARTY DISCLOSURES
Trustee, Mr Paul McGovern is owed £8,000 at 311112025. This was from an interest free loan
he provided to the Charity during the 3110112014 year end.
Page 15

an Communi
Association
Detailed Statement of Financial Activities
for the Year Ended 31 Janua
2025
31.1.25
31.1.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
10,364
Charitable a¢tivitles
Door Fee
Fundraising events
Grants
Catering
Hall hire
5,412
234
2,165
4,111
972
775
2,854
3,468
965
178
821
8.257
Other income
Management charge
Interest receivable on loans
8,286
600
487
600
463
1,087
Total incoming resources
1,063
19,708
14,761
EXPENDITURE
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
Licences
Health & Safety
Vat Annual AdjLJStment
Carried forward
2.130
1,393
314
(129)
4,136
467
748
70
1,757
2,838
310
2,058
1,324
587
540
18
1.000
237
738
15
128
409
276
787
14
409
385
(277)
10,723
(59)
11,900
This page does not form part of the statutory financial statements
Page 16

Tir
an Communi
Association
Detailed Statement of Financial Activities
for the Year Ended 31 Janua
2025
Governance costs
Brought forward
Printing, postage & stationery
Food
Event costs
Computer costs
Freehold property depreciation
Plant and machinery depreciation
Fixtures and fittings depreciation
Computer equipment depreciation
31.1.25
31.1.24
10,723
11,900
30
353
500
275
4,761
410
100
170
533
1,170
4,761
911
80
209
Total resources expended
18,387
18.499
Net incomel(expenditure)
18,387
18,499
1.321
This page does not form part of the statutory financial statements
Page 17