Coinpany registration number.. NI￿07213
Cliarity registration number.. 101644
Ballymarlow & District Community Group
(A ¢otnpaiiy limited by guarantee)
Ant]ual Report and Financial Statements
for th¢ Year Ended 31 March 2018
D T Carson & Co
51-53 Thoiiias Street
Co Aiiirim
BI-43 6AZ

Ballymarlow & District Community Group
Contents
Releretice and Admiiiistrative Details
Trustecs, Report
2to3
Independent Examinees Report
Statement of Finan¢ial AGtivities
Balance Sheet
Notes to the Fit)ancial Statements
7t0 14

BAllymarlow & District Community Group
Reference and Administr#tive Details
Trustees
Robert C Andrews
Thomas Anderson
Wiltna Anderson
Reuben Glovtr
Secretary
Wilma Andersoji
Prhiieipal Offiee
46 Moorfi¢lds Road
Ballyjnarlagh
Ballym¢na
Co Antirm
BT42 3BT
The cliarity is incorporated in Northern Ireland.
N160721 J
cOmp￿nY Registr&tion Number
Chwrity Registratioi) Nuniber
101644
liidepcndent Kxaminer
D T Carson & Co
51-53 Thoit)as Street
Ballymena
Co Antrijn
BT43 6AZ
Page I

BallymArloiv & District Community Group
Trustees, Report
The rrusie¢5. who are dircctors for die purposes of compaiiy law, presettt the annual report together with the
riiiJn¢ial slalemenls of the charitable compaiiy for the year ciided 3 1 Martl) 2018.
Objectjves And letivities
Objecls
Tlie Gharity is a community based support group seekiiig to proniole tlie benefit of the inhabitants in the
Ballymarlow & Districl area. The group provide5 re5011rces, fuGilities and support lo tlie cominunity and
voliiiitary groups aiid organisatioiis, promotes ¢uliure and arts, Telieves tliose in need, provides facilitjts Éji tlie
interest of social welfare and promotes good community relations.
Public &ÉttEefil
Tlic trustees confinn tliat they have con)i)lied witli Ilie reqiiireni¢Jils of tlie Charilies Act (Nortli¢rn Irclandl 2008
to have due regard to the public benefit guidance publi$li¢d by tlie Charity Coininission for Nortliern Ireland.
Financi￿] review
Policy rÉserves
The cliarity aims to use Ilieir income iji futherancc of tl)¢ir objectives.
Structurti governxntc management
N¢Tlure ofgoverrt£Ng dnct4meit¢
Ballymarlow & DisiTicI Commujjity Group is a company limited by 8uarafttee and is also a registered cl)arily
willi the Cliarities coinmis5ioiI for Nortliern Ireland.
The trustees (who are also tlie dircciors of Ballyinarlow & District Community Group for tjie purpose$ of
compatjy lawl are r￿pOjI51bIt for preparing the trustccs. report and the fJnanGial statements iji accordance witli
Ihe Uiiited Kiii&7dom Accountiiig Standards (Uiiiled Kingdom Gcnerally Acceplcd Atcouiiliiig Practice) aiid
applicable law aiid regulations.
Coiiipany law requires the trustees to prepare financial statements for each fJnart¢ial year. Under cotnpany l&w
the trustees tnust nol approve the fill￿( ¢i#l statcnicnts unless they are satisfjed that they give a true and fair view
of tlie state of affairs of the cliarilable col￿panY and of ils incojning resource5 and application of resources.
iiicluding its itjcoine aiid expei)diture, for tl)at persod. lji preparing diese finaticial statemcnts, the trustees are
required to..
seleci siiiiable a¢counting policies and apply thern consislcntly-
obscrve the m¢ihods 2Jid priiicip1¢5 in Ilie Cliarilies SORP-,
niake judgenients ai)d esiimaies ihai are rcasonable and prudent.
statc wlictlicr applicable UK Accounting Standards liave b¢en followed, subject to any material departures
dis¢105¢d and explained tn IlJ¢ fiiiaiicial statcmcnts. aild
prepare the financial statenienls on Ilie going concern basi5 unless it is inappropi'iale to presunie thai Ilie
charitable company will continiie in biisiness.
ie trustees aT¢ r¢spoiisible for keeping adequalc accountlllg records tliat are siifficient lo show and explaiii the
haritable compaiiy's transaclioiis and disclose willi reasoiiable accuracy at any iin)e thc fiiiancial positioii of Ilie
cliaritable company aiid eiiable tlieiii lo eiisure Iliat tlie financial stateinents coinply with Ilie Companics Act
2006. Tliey are also respoiisiblc for safeguarding tlie ass¢t5 of Ilie cl)ariiable coinpai)y aiid heiicc for taking
reasonable sieps for the prevention and deleciioJJ of fiaud and oihcr irregiilariti¢s.
Page 2

Ballymarlow & District Community Group
Trustees, Report
The ai)nual report wa5 approved by tlie trustees of th¢ ¢harity oli 27 November 2018 and signed OE) its belialf by..
Reuben C¥
Tl'usiee
ver
Pag¢ 3

Ballymarlow & District Community Group
Indepond¢nt Examiner's Report to the trustees ofBallymarlow & District Comm41mily
Group
I report on tlie ac¢ouiits of tlie cliariiy for tl)e year ended 31 March 2018 wliicli are set out oil pages 5 10 14
Rc&i)ettiv¢ r¢spon5iliilities oftrustecs and exarniner
ie Iwstees Iwlio arc also thc directors of tlie company for tile purposes of ¢ompaJiy lawl Ire responsible for the
preparation of Ili¢ accouiits li) accordan¢e WTtli tlie rcquirenienls of tlje Coiiipaiiies Act 2006. The trustees
coiistder thai an audit is not required for thi5 year under coinpaiiy law and that an indepejideiit examiiiatioii is
needed.
Haviiig satisfied iiiyself that thc cliaiily is not 5ubj¢ct to audii under eompany law and is eligible for iodepeiidenl
exaimination. it is my responsibility to..
¢xatnine the accounts uiidei. section 65 of the Charities Act (Northern Ireland) 2008,.
io follow th¢ PTocedures laid in the geiier&l Directions given by tli¢ Charity Con)mission for Northem
Ireland under scclion 65(9)Ibl of tlie Charities Act. and
lo statc whether parliciilar Jiiallers l)ave Conie to my attention.
Basis o( independent ¢Kgmincr 5 report
My ¢xaii)inalion was carried oiil in accordan¢¢ with the general Directions given by the Charity Conimtsslon for
Northern Irelartd undei. section 65191{b) of ihe Ch&rities A¢t. An examincltion include5 a review of the
aG¢oiinting T¢cords kept by the charity and a cojnparison of tjie accounts presented witli those records. It also
includes coiisidcration of any unusual items or disclosures iii Ilie accounts. and seeking explanations from you 2$
trustees coiiceri)iiig any sii¢h Inattcrs. Tije procedures under(aken do i)ol provide all Ilie evidence tliat would be
required in an audit and con5cqucnily no opiiiion is given as to wliethcr the awounls present a 'true 2nd fair
view, aiid tlie r¢porl is limited to Iliose matters set out in tlie statemcjil below.
Indtptiidtnt ciamin¢r'5 statement
In conn¢ction with my ¢xaminalJon, no matter has come to my attention..
{11 wl7ich gives me reasotjable cause to believe that tn any material respeGt the requiremenl5'.
to keep ac¢ountino records in Rccordan¢e with section 386 of the Compani¢s A¢1 2006; and
to PT¢pare accounts wliich accord with tlie a¢¢ountiiig re¢ord5 and comply with the aGcounlin8
requirernenls of tjie Companie5 Act
liave noi been met.. or
121 to wliicli. in niy opinion, alleiit5ty11 sliould be drdwn in order to etiable a proper understaiiding of the accoujjls
to be reached.
Edwiii MGLaughli
Institute of Chartered Accoui)tants in Irelajid
51-53 Tlionias Szreet
BIL Ilyniena
Co Antrii
BT43 6AZ
27 Novembcr 2018
Page 4

Ballymnrlow & District Community Group
Statcment of Fiilancial Activities for the Y¢ar Ended 31 March 2018
(Including Income And Expenditure Account aiid Statement of I'otal RccoEnised Gains
and Losses)
Unrestricted
funds
R¢strictcd
funds
Total
2018
Note
Income and Endowments from:
Charitable activities
6,260
4,155
.415
Total Incoine
6.260
4.155
10,415
Exi)enditure on:
Charitable Activities
(6,540)
6.8051
13.345
Total Expenditure
(6.540}
{6,805)
(13.345)
Net expenditure
Tra115f¢rs b¢twe¢i) funds
12801
114
(2.650)
(114)
12,930)
Net movement in fiinds
Il661
(2.7641
{2,930)
Recontili#tion of funds
Total funds brought fonvard
10,219}
80,842
70.623
Total funds ¢arri¢d forward
10
110,3851
Unrc5trictcd
funds
78.078
Re*trictcd
funds
67,693
2017
Note
Intojne and Endowments from..
Charitabl¢ activitie5
4.942
16,134
21.076
Total In¢om¢
4.942
16.134
21.076
Exi)enditure on..
Chariiable activities
{7,4241
13,134
(20,558)
Total Expenditure
(7,4241
113.134)
(20,558)
Net {expenditiireyincom¢
Trai)sfers between funds
12,4821
3,OOQ
518
Nel Inoveinent in fuiids
632
518
Rtcolleilixtion of futLds
Total fui)d5 brought forward
{10.851)
80,955
70,104
Total funds caJTied forward
10
110,2191
80,841
70,622
All of the ¢harity's activit1¢5 derive from continiiing operations during the above two periods.
The funds breakdowi) for 2017 is sliown in iiote l O.
Page 5

B#llymarlow & District Community Group
(RegistrAtion number." N1607213)
Balance Sheet as xt 31 Mareh 2018
2018
2017
Note
Fixeil Assets
Tangible assets
79,794
83,119
Curr¢nt *s$cts
tkbiors
Cash at bank and in hand
3,100
{623)
2,477
3,950
3,967
7.917
Creditors: Amoiiiits fxlling due within one year
Nct turrenl linbilitlCS
14.578)
20,4141
(12,4971
70,622
(12,101
Nct assets
67,693
Fuiids of the tharlty..
Rtslritltd fLind$
78,078
80,841
Unreslricted incomt funds
Unrestricted funds
10,3851
10.2191
70,622
Total funds
10
67,693
ror tlie finat]cial year ei)diiig 31 Marcli 2018 the charity was entiil¢d to Cxemplion fTom audit ujider section 477
of tlie Conipanies A¢t 2006 relatijig to small u>mpanies.
Direclors, respoiisibilities..
The members have not Tcqiiilrd the eharily io obiaitj an audit of it5 accounts for the ye&r in qucslion in
a¢¢ordan¢¢ with section 476.. and
The directors ackiiowl¢d8e Ilieir T¢5pon5ibiliti¢s for eomplyiilg with the requirenieiits of the Act with respect
to 8c¢ourstiiig records and the preparation of accoiints.
These a¢¢ounts have been preplred in accordance with die provisions appli¢able to companies Subject to the
sniall Companies regiiiie.
The financial statements oji pages 5 10 14 were approved by the trnstees, and authorised for issiie on 27
November 2018 and 5igncd on their behalf by..
Robert C Atidrews
Trusie¢
Page 6

Ballymarlow & District Community Group
Notes to the Financial Statements (or thc Year Ended 31 March 2018
I Charlty status
Tlie rliarity is a cliarity limited by guaraJite¢ aiid coiisequeiitly do¢s not liave share capital. Eacli of the trust¢e$
is liable to coi)tribute an ainount iiol ex¢¢ediiig £Nil towards Ilic 2sseis of tlic cliarity iji Ilie ev¢nt of liquidation.
2 Attounting policie5
Summary of sigiiifiexnt aceountiiig policies k¢y #ceounting estim4t¢S
Th¢ prin¢ipal accoiinting policies applied in tlie preparation of these financial statements are set out below.
These policies have becii consistently applied to all th¢ years presented. unless otljerwise slaled.
St¥t¢rnen¢ of complianee
T*1¢ finaiicial slatenients have been prepared it) accordan¢¢ with Aceounttng and Reporting by Charities..
Slatcmenl of Retommend¢d Practice &pplicable lo charities preparing Ih¢ir accounts in accordan¢e with the
Fioancial Reporting Standard applicable in the UK #lld Repiiblic of Ireland {FRS 1021 (¢ifeGtive l Janiiary
2015} - (Charities SORP IfRS 102)), th¢ Financial Reporting Standard applicable in Ilie UK and Republic of
Ireland IFRS 1021 ajid the Cojnpanies Act 2006.
BAsi5 of pr¢pirition
Ballymarlow & District Community Group nicels Ilie deflllltion of a public benefjl entily under FRS 102. Assets
and liabilitics arc initially re¢tsgnised at historical cost or transaction value unl¢ss otherwise stated in the
relevant accounting policy not¢s.
Going ton¢¢rn
The finai)cial statements have been prepared on a going eoncern basis.
Tlie dire¢tors liote that tlie balaiicc slieet shows iiegative unrestri¢led funds and undcrtak¢ to iiicrease Et5
lundraisiiigj aiid otlier activities to brirtg th¢se reserves back to a positive position.
Eyemption from pr¢paring a cAsh tlow stAtement
Tlie cliarity opted to carly adopt Bulletiii I publislied on 2 February 2016 aiid have tlieT¢foTe Iiot iiicluded a casli
flow statemejit iii tjicse financial statements.
Trnrtsition to FRS 102
In proparing the accounts. the trustees have considered whether in applying Éhe attounling policies required by
FRS 102 and the Charities SORP FRS 102 a restaieinent of compai2live it¢in5 was requircd. As il r￿Ul¢ ¢he
def¢rred Ciedits relatsng to capital grants re¢eiv¢d have b¢¢n transferred lo a restricted Ijropcrty Grant Fund.
Income and endowments
All incoinc is rccogiiised oiic£ tli¢ ¢hairty lias ¢Jititlenieiit to Ilic Iiiconie, it is probable tliai Ihe iiiGotii¢ will be
received ai)d tlie ajnount of the incoine receivable Gail be measLired reliably.
Page 7

Ballymarlow & District Community Group
Notes to the Financial Statements for the Year Ended 31 March 2018
Exi)¢nditure
All expei)diture is recognised once there rs a legal or ¢onstructive obligation lo that expenditure, it is probable
setilemenl is required and tlie amoiint can be measured reliably. All eosts are allocated to the applicable
¢xpeiidituir lieadiiig t1121 abgregale siinilar cos¢s ¢0 that category. Whcre ¢osts caiinot be directly attributed to
particular lieadings tl)cy liave been allocated on a basis consistent willi the use of rcsources, with ccnlral Slaff
cosis allocatcd on th¢ bclsis of timc sp¢nt, and depreciation charges allocated on the portion of the ass¢t'5 115e.
Other siipport costs arc allocated based on the sprcad of stafTcosls.
Chorilftble aclivilies
Charitablc cxpenditiire coillpri5es those costs in¢urr¢d by the charity in the delivery of its 8¢tivitlC5 and servi¢e5
for its beneficiaries. It includcs both eosts that can bc allocated direetly to sucli activities and those costs of an
indirect nature necessary to support them.
Depreciation Mmort15?I tion
Depreciation is providcd on taiigible fixed assets so as lo write off tlie cost or valuation. less any c5timated
residual value. over tl)eir expecied useful economic lif¢ is follows..
Assct cla55
Leasehold Prop¢rty
Deprtcjgtion method rate
Over thc t¢mi of tlie lease
CAsh CAsh equivalents
Cash 2nd ¢a5h equivalents comprise cash on hand and call deposit$. and other 5hort-term highly liqutd
investn)¢nts tliat are readily ¢onv¢rtible to a known anioritkt of cash and are subject to an insignificant rlsk or
change in value.
Fund Structure
UnreslTj¢ted incoiiie fuiiils are geiieral fujids tl)al are available for use at tlie trustees's discretion in furtherance
of tlic objcclives of tlie charity.
Restricted inconie funds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose.
Page 8

Ballymarlow & District Community Group
Notes to the Financial Statements for the Year Ended 31 Mthrch 2018
3 Incoine from charitable i?ttiVLties
Unrestrieted
funds
Restricted
funds
TotAI
2018
Tot•1
2017
General
Graijts
4,155
4,155
5,212
1,048
16.134
2,990
596
.356
Donations
14irc of liall
Fui)draising ¢v¢ii¢s
5,212
1.048
6.260
4.155
10.415
21.076
£3.000 lia5 beeji deducted from incotne from grajits as Halifax Foundation for Northem Irelaiid requested the
granl awarded to b¢ returi)ed iii full as they were ¢on¢ern¢d witli the finaiicial management of tlie gr2nl by the
charity.
4 Expertditurt charitable activities
Unrestrieled
funds
Restricted
funds
Total
2017
Gener&1
2018
ProjECt ¢05ts
6,100
6,100
697
13,497
338
697
Repairs & mainteiiance
Priiiling & stationery
Sujidry ¢xpen5e5
Bank charge5
Loan itilerest
Accolintancy
Depr¢¢iation of leasehold property
500
180
90
146
1,743
360
3.324
180
795
146
1,743
360
705
84
1,914
900
3.325
6,540
6,805
13,345
20,558
£6.540 12017 - £7.4241 of the above expendittirc wa5 attributable to uJir¢stricled funds and £6.805 12017
£13,134) to r¢stTi¢l¢d fuiid5.
Pagc 9

Ballymarlow & District Community Group
Notes to the Finan¢ial Statement5 for the Year Ei nded 31 March 2018
S Net incoming/outgoing resources
Nel {outgoin8yiiJeoming resour¢¢s for the year iii¢lud¢:
2018
2017
Depreciation of fixed assets
3.325
3,325
6 THxstion
1¢ cliarity is a registered charily aiid is therefore exempt from taxation.
7 Tgngibl¢ fixed assets
LcAsehold
Property
Total
Cost
Al l April 2017
99,743
99,743
At31 March2018
99,743
99,743
Deprcciation
At l April 2017
Charge for thc year
16,624
3,325
16.624
3,325
Ai 31 Marcli2018
19,949
19.949
Net book valut
At 31 Marcli 2018
79.794
79,794
At31 March 2017
83,119
83,119
8 DcbtOf5
2018
2017
Other debtors
3,100
3,950
9 Creditoi's.. amoiints fiilling due withtn ont ycar
2018
2017
Other loan5
Otlier creditors
Accruals
9.820
2.999
1.759
13.277
7,137
14,578
20,414
Page 10

Ballymarlow & District Community Group
Notes to the Financial Statements for the Year Ended 31 March 2018
10 Funds
Balance at I
April 2017
IncoRning
resources
Resources
exptndcd
31 March
2(b18
Transfers
Unrestrieted funds
Gffnerttl
Geiieral Fund
110,219)
6.260
(6,540}
110.385)
Re$tricted funds
Property Grant fund
Mid & East Aiitriii) Council
DAERA Rural Micro
DFC Volunteering
Halifax Foundation for Nl
Johii Moor¢s foundation
77,842
{3,114)
74,728
2,500
705
600
13,000)
3,350
(2,5001
{7051
(6001
{3,0001
3,000
3,000
3.350
TotAI restricted lund$
80.842
4,155
6,805
78,078
Tot*1 fllnd$
70,623
10.415
(13,345)
67,693
Balance At
31 March
2017
BAIAnce #t I
April 2016
liitoming
resources
R￿OUrCc5
expended
Trahsfer5
Unrostricted lunds
Gerterthl
General Fund
110.8511
4,942
17,424)
3,114
(10.219)
Restricted fittids
Property Grant Fund
Mid & Easi Anlriiii Coujicil
Awards foT A15
DAERA Rural Micro
DFC Voluiiteering
Halifax foundation for Nl
80,955
(3,114)
77.841
2.958
8.390
1.186
600
3,000
{2,958)
(8.3901
(GOOI
3,000
TolAI restrieted fun(Is
80.955
16,134
13,134
3,114
80,841
Tolal fund5
70.104
21,076
{20,5581
70.622
Pag¢ I I

Ballymarlow & District CoJnmunity Group
Notes to the Financial Statemcnts for the Year Ended 31 M2rch 2018
I l Transition to FRS 102
Ballym2rlow & District Community Groiip Prepares its fjrst financial statements tljal Comply willi FRS 102 for
the year cnded 31 Marcli 2018 aiid tts date of ITansili021 lo FRS 102 is l April 2016. For Ballymarlow & Distri¢(
Coinmunity Group tlie tiansition lo FRS 102 has resulted itt tli¢ transfer of d¢f¢rred crediis relating to capital
grants re¢eivcd. in rcspcct of capital expenditure to a restricted propejty grant fund. This will be released to
Iinreslricted reservcs over the expe¢ted usefiil lives of tli¢ relevant assets. The tiine limit for which the fitnding
bodies could clawbigck these grants lia5 now expired and nonc of thi.s Hfflount will have to be repaid. There are
no Dihei. transitional adjustliients to tjie fiijancial siatem¢Jits.
BJ)lince Sheet at l April 2016
As originally
reported
ReclAssifit*tion Reineasurement
As restated
Note
Fi%td Assets
Tangible assets
86,444
86.444
Current As$tts
Debiors
Cash at b¥thk 2nd in hand
425
3,097
425
3.097
3,522
3.522
Ci¢ditors.' ArnouiJts falling due
wTthin one y￿r
(100,817
80,955
(19.862}
(16.340)
70,104
Net cuirent Iliabiliti¢sya5sets
197.295)
80,955
{10,851
80,955
Funds of the chArity
Unrcstrictcd funds
Resmcted funds
(10,8511
{10.8511
80,955
80,955
Total funds
{10,8511
80.955
70.104
Page 12

Ballymarlow & District Community Group
Notes to the Financial Statement5 for the Year Ended 31 March 2018
BAlaJice Sheet at 31 M#r¢li 2017
As origin4?Ily
reported
Ree1&5sification RemtW5urement As restated
Note
Fixcd a55ets
Taiigible assets
83,119
83.119
Current A55ets
Debtors
Cash at bank and iii liartd
3,950
3,968
3.950
3.968
7.918
7,918
Creditor5.' Ajnounts falliJi8 due
withii) one year
101,256)
80,841
(20.4151
Net cui'rent IliabilitiesllassetS
(93,3381
80,841
12.497)
70.622
Net Iliabilitiesya5S¢ts
110.219)
80,841
Funds of the ehxrity
Unrestricted funds
Restrictcd fuiids
(10,2191
(10,219)
80.841
80,841
Total fiinds
10,219
80,841
70,622
Page 13

Ballymarlow & District Community Group
Iyotes to tlie Financial StstLments for the Year Ended 31 March 2018
St%t¢meiit of Ftnancixl A¢tivitjCs (or tlie year ended 31 Mareh 2017
As originaIly
rtported
ReclAssifi¢#tÉon Rem¢￿sUre1nt￿t
A5 restated
Note
Incomc Endowrnents
(rom-
21,190
21,076
Expenditure on".
Cliaritable activities
120,5581
20,558)
Nel income/{expenditiire)
632
518
Net Jnoveiiient in funds
632
114)
518
Page 14