Company Te8lStration nun)ber: N1607213 Charity regisiraiion number.. 101644 BalIymarlow & District Community Group (A company limited by guarantee) Annual Repon and Financial Statements for the Year Ended 31 March 2019 D T Carson & Co 51-53 1lionias Street Ballym¢na Co Anlrim BT43 6AZ Ballymarlow & District Community Group Contents Ref¢ren¢e and Adniini5tralivc Details Trustees. Report 2to3 Independent ExaTnin¢r'5 Report Statement of Financial Activities Balan¢e Sheet Notes to the Financial Sialements 7t0 I Ballymarloiv & District Community Group Reference and Administr#¢ive D¢tails Trustees Robert C Aiidrew5 Thomas Anderson Wilma Anderson Rcuben Glover Secret9ry Wilma Anderson Priiicipal O￿lee 46 Moorfields Road Ballyinarlagh Ballyrnena Co Antinn BT42 3B'I' The iharity is iiicoiForated in Northem Ir¢land. N1607213 Compgny Regl$trAtion Nurnber Charify Regi5tratioii Number 101644 Independent Examln¢r D T Carson & Co 51-53 Thotnas Street Co Anlrim BT43 OAZ Page I Ballymarlow & District Community Group Trustee5' Report The Iruslees, who are director5 for Ilie piirposes of company law. present Ilie &nnual report togetlier wtth the rinancial slal¢menis and auditors, rcport of Ilie charitable ¢ompaiiy foi. the year ended 31 March 2019. Objectives gnd Attivities Objeel.¥ uifrns The charity is a cotninunity based support group seeking lo ptDmote thc benefit of the inhabitaii15 in the BgL Ilyinarlow & District area. Tlie group provides resources, facilitics and support to Ilie community and voluntary groups and orgaiii5ations. promotes culiure an(1 arts. rclieves those in need, PTovides facilities in the interest of social welfare and proinotes good community relations. Public beméfil Tlie trustees cojifinn that they have Complied with the reqiiircinenls of the Cliarities Act INoAhern Ireland) 2008 to have due regyard lo the public benefit guidance publislied by the Charity Cominis5ion for Northern Ireland. FinRncig1 rtvt¢w Policy re,ferves The charity aims to use Iheii income in futherance of their objectives. Structurej governAnte gnd management Jvaliire ofgviiErniNg ilncuNien¢ Biillymarlow & District Coininiinily Group is a company lirnited by giiaran¢ee and is also a registered charity with the CharitlC5 Commissioii for Northem Irelcind. The Iiuslees are also Ihe director5 of Ballyjnarlow & District Conimunity Group for the purposes of cotnpany lawl are ￿sponsible foT prepariiig the IrLislees' report and tlie financial slalemenls in accordaiicc ivith the United Kingdoin Accounting Standards (United King?doin Generally A¢¢epted Accounting Practice) and applicable law and rcgulalions. Cotnpany law requires the trustees to prepare financial statements for each finartcial year. Under comp1c ny law the trustees must not approve the financial slateinellls iiiiless they are salisfied that they give a true and fair view of the state of afhirs of tlie cliaritable coinpany and of ils iD¢oming resources aiid appli¢aiion of resources. including its income and cxpcnditurc. for that period. In prepclriiig these finaiicial sliilemenls, the tnislecs are required to.. select siiilable accounting policies and apply them consisteiiily: observe t11e methods and principles in Ilie Charittes SORP., make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any niaterial departure5 disclosed and explained in the financial stateiiieiils: and prepare ih¢ finan¢ial slaiements on the going concelli basis unles5 It is inappropriate to presunie (hat tlie charitable company will Continue in busines5. The Iruslees are Irsponsibl¢ for keeping adeqiiate accounting records tlilc i are 5urri¢ieiit to show and explain tlie charitable coinpany's transactions and disclosc with reasonable aecuri¢ ¢y at aiiy liine Ilie fiiiancial position of Ilie charitablc company and cnublc them to ensure that th¢ financial staiements Comply with the Companies Act 2006. They are also responsible for safeguarding the assets of ihe charitable company and henc¢ for taking reasonable steps for the prevention alld detection of fraud and other irregularities. Page 2 B#llymarlow & District Community Group Trustees, Report The annual report was approved by the irustees of the charily on 3 D¢cember 2019 and si￿ed on its behalf by.. Reuben Glb Trustee Page 3 B#llymarlow & District Cominunity Group Independent Examiner's Report to the trustees of Ballymarlow & Distriet Community Group I reJx)rt to the charity trustees on my exarninatson of the accounts of the charity for the year ended 31 Mar¢h 2019 which are set out on pages 5 to I l. Respective re5p0115ibilities of trustees examiner As the charity'5 trustee5 of Ballymarlow & Districl Comniunity Group land also ils direclors for the pujposes of company lawl you are responsible for the preparation of tlie accoiint5 in accordance with Ilie requiremeiils of the Companic5 Act 2006. Having satisficd myself that the accounts of Ballyniarlow & District Coininllniiy Group air not required to be auditcd under company law, and are eligible foi- indep¢nd¢nl examiiialion. il is tny responsibilily to.. examine the 8¢¢ounts under section 65 of the Charitie5 Act lo follow the procedures laid dowTJ in Ilie generdl Directions given by the Charity Commission for Northern ITeland uiidcr section 6519llb} of Ilie c￿laritieS Act • to slate wlieiher particular mailers liave ¢ome 10 my aiiention. Independeijt exAminer s $tAtem¢nt I liave compleled my exaniinaiion. I confirm that no Inatters have come to my Attention in conncction wtth the exainination gtvtng me caiise lo klieve.. accoiinting records were not k¢pi in respe¢1 of Ballymarlow & Distri¢t Community Group as required by section 386 of the Companies A¢1 2006; or 2. tlie accounts do not accord with those records; or 3. Ilie accounts do not ¢omply wilh the a¢¢ounting requirements of $e¢tion 396 of the 2006 Act other than any requirement thilt the a¢¢ounts give a 'true and fail. view, which is not a mailer coiisidered as part of an ind¢p¢ndent examinatioii.. or 4. the a¢couiils have not becn prepared in accordance wilh the methods and principles of the Siaiemeni of Re¢ominended Practice for accoutiling aiid repoititig by charities lapplicable to charities prep£2riiig ilieir accounts iii accordancc with the Financial Rewrting Standard applicable iii tlie UK and Republtc or Ireland IFRS 102}1. I have no concerns and have coine across no other Inatt¢rs in connection with Ilie exainiiiation to which attention Should be drawn in this report in order lo enable a proper understanding ofthe accounts to be rcaehed. Edwiii McLaughl' Institute ofchartered Accountants in Ireland 51-53 Thomas Street Ballyinena Co Antrim BT43 OAZ 3 December 2019 PAge 4 Ballymarlojv & District Community Group StatemeJ)t of Financial Activities for th¢ Year EJ)ded 31 March 2019 (Including Income and Expenditure Account and Statement of Tot#1 Recognised Gains and Losses) Unrestricted funds Restricted fund5 TotBI 2019 Note Iijoome Erbdownjents frnm: Charitable activities 5.498 4,829 10,327 Total inwme 5.498 4,829 10.327 Expeiiditure on: Cliaritable activities (6.356} 18.179 114,5351 Total expenditure 6.356 18,179 14.535 Nei exptnditur¢ Transfeis between fijnds (858) 3,114 13,3501 {4.2081 Nel movement io funds 2,256 {6.464} 14,2Q81 R¢coneili#tion of fund5 Total funds brought forward Totsl funds carried fonvard 110,386} 78.078 67,692 10 18.1301 71,614 Restricted ruiids 63,484 Tot#1 2018 Uni'ostricted fuiid$ Note Income Eiidowments from.. 6,260 4.155 10,415 Totttl incoille 6,260 4.155 10.415 Expenditure on: Charitable activitle5 6.5401 {0,805} 113.345} Total ¢xpenditur¢ Nei expenditure Transfers between funds 10,540 16.8051 113,-3451 1280) 12.650) 12.930} Net movement in funds 11661 12.764) {2,930) Reconciliation of fuiids Total funds brought forward Total fund5 carried forward {10.219) 80,842 70,623 10 78,078 67.693 All of the charity's activities derive froin continuing operations during the above two p¢riods. The fuiids breakdown for 2018 is shown in note l O. Page 5 Ballymarloiv & District Community Group (Registration number: N1607213) Balance Sheet as at 31 March 2019 2019 2018 Note Fix¢d assets Tangible assets 76.470 79,794 Current Assets Debtors Cash at bank and in hand 2,500 2.660 3.100 6231 5.160 2,477 Creditors: Amounfs f#lling due within one year 18.146} 114,578) Net ¢urrcnt liabllitles 112,9861 Net a$$ets 63,484 67,693 FuiJd$ of the ¢hHrity: Restricted funds 71,614 78.078 Unrestricted income funds Unreslricled fund5 8.130 110.3851 Total funds 10 63,484 67.693 For tlie financial year ending 31 March 2019 the charity was entitlcd to exemption frtstn audit iindcr section 477 of the Companies Act 2006 relating to small cotnpanies. Directors, responsibilities.. The membeTS hllve not required the charity to obtain an audit of it5 accounts for the year irt question in accordrtnce witli 5CCtion 476,. and The directors acknowledge ilieir responsibilitie5 foi. cojiiplying with the requireii)ents of the Act with respect lo accounting re¢ords and the preparation of A¢counts. These accounts have been prepared in ac¢ordanc¢ with the provision5 applicable lo companies subje¢1 10 Ihe small companies regime. The financial stateinents on page5 5 to I I were approved by the trustees, and authori5ed for i55u¢ on 3 December 2019 and signed on tlieir behalf by.. Robert C Andrews Trustee Page 6 BAllymarlow & Di5tri¢t Community Group Notes to the Financial Statements for the Year Ended 31 March 2019 Charity st4tus The Lharity 15 limited by guarantee, in¢orporaled in Northern Ireland. and con5cquently does not have share capiial. Each of th¢ Iru5tee5 is liable lo contribute an amount not exceedingj £Nil towards the assets of the charity in Iht event of liquidation. Tlie address of its registered office is.. 46 Moorfields Road Ballyinarlagh Ballymena .0 An¢iTm BT42 3BT I'licse fiiian¢ial statements were authorised for issue by Ihe trustees on 3 December 2019. 2 Aetounllng polieles Summiry of significRlIt Rccounting polieies And key Rceounting estimAtes The principal accounting policie5 applicd in the preparniion ol. tliese financial statements are sel out below. These policies have bcen consistently applied to all the years presented, unless othenvtse stated. Statetnent of complianc¢ The financial statenient5 liave beeji prepared in accordan¢¢ with Accounting aiid Reporting by Chariiies.. Slalemeni of R¢coTnniended Practicc applicable to charities preparing their accoiints in accordance with the rinancial R¢porring Standard applicablc in the UK and Republi¢ of Ireland (I'.Inised ai historical cost or transaction valuc unless otherwise slated in tlie ielevant accouiiling policy notes. Goliig concern The financial slalejnents liave be¢n prepa￿d on a going concem bas15. The directors note that the balance sheet Shows negativ¢ unrestricted funds and undertak¢ to increase its fundraising and other activities to bring these reserves ba¢k to a p051tlVe POSltion. Lxemptioii froin preparing a ¢#$h llow statement The cliarily opted io early adopi Biilleliti I publislied on 2 February 2016 and have therefore not included a ¢ash flow 51ateiiient in these financial stateinents. Income And eijdowments All incoiJe is reco¥iiised oiice the chairty has entitlement lo the in¢ome, it is probable that the income will be rec¢iv¢d aiid the ainoujit of the inconie re¢eivable can be meosured reliably. Page 7 BAllymarlow & District Community Group Notes to the Financial Statements for the Year Ended 31 MAr¢h 2019 Expenditure All expenditure is recognised once there is a legal or Constructive obligation to that expeiidiliire. it is probable seiilemeni ts required and tlie aniolinl can be nieasured Teliably. All costs are <2110¢lcted to tlie applicable expenditure heading that a&g7regJate similar cosls io ihai caiegloiy. Where costs cannot be directly atti'ibiited lo particular heading5 they have becii allocaled oil a basis Lonsislciil willi the use of Tesource5, Ivlth central staff costs allocaied on the basis of liine spent, and depreciation chai'ges allocated on the portloll of the asset's use. Otlier support costs are allocated based on the spread of staff costs. Clifirilable aclii'ilie5 Charitable expenditure comprises those costs incurred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that can be allocatcd directly to such activitie5 and tliose cost$ of an indirecl naiure necessary Io sUPPOlt them. Depreciation And HmortlSlltion Depreciation is provided on tangiblc fixcd assets so as 10 write off the cost or valuation, less any esliinaled residual value, oveT tlieir cxpected useful economi¢ life as follows.. A$set ela$s Leasehold Property Deprectation method and rAte Ovcr lh¢ temi of Ilie lease CAsh and cAsh equÉv4lertts Cash and Cash eqiiivalcnts comprise cash on hand and call deposits, atjd other short-terin highly liquid invesltncnts that are readily convertible to a known Ainount of cash atjd are subject to an insignificant risk of cliange in value. Fund struelurt Unrcstricted income fiinds a￿ general fuiids that are available for use at the trustees'5 discretion in funherance of the objectives of the charity. Reslri¢ted income funds are Iliose donated for use in a particular area OT for specific purposes, (he use of which is restricted to that area OT purpose. Page 8 Ballymarloiv & District Community Group Iyotes to the Financial Statements for the Year Ended 31 March 2019 3 Income from chfiritAble a¢tivitie$ Unrestricted fund5 Restricted fund5 Total 21119 Tot81 2018 GeiierAI Grants Donations 4,829 4,829 440 66 4.992 4,155 5,212 1,048 440 66 4.992 Fundraising evenis 5,498 4.829 10,327 10.415 4 Expendiluro on eharit#ble activitie5 Unrestricted fuilds Restricted nds Total 2019 'I'otAI 2018 GenerAI Project cosls Heal & light Printing & slationcry Sundry expenses Bank cliarg¢$ Loan interest Accountancy Depreciation of l¢as¢hold property 1.017 255 8,179 9,196 255 6,100 697 180 795 146 1.743 -760 3.324 97 1.147 390 3,325 97 1.147 390 3,325 6,356 8.179 14,535 13,345 £6.356 (2018 - £6,540) of the above expenditure was altribulable to uiire5tricted funds and £8,179 12018 £6.8051 to restricted funds. Page 9 Ballymarlow & District Community Group Notes to the Financial Stalements for the Year Ended 31 MAreh 2019 5 Net incomingloutgoing resources Net outgoing resources for the year include.. 2019 2018 Depreciation of fixed assets 3.325 3,325 6 TAXation The cliarity 15 a re8lStered charity and is Iherefoir exeinpl froin laxation. 7 Tangible fixed gssets Leasehold Property Total Cost At l April 2018 99,743 99,743 At31 March 2019 99.743 99,743 Deprecigtion Al l Aprtl 2018 Charge for the year 19,949 3.324 19.949 3,324 Ai 31 March2019 23,273 23.273 Net book value At31 Mairh2019 76,470 76,470 At31 March2018 79.794 79,794 8 Debtors 2019 2018 Other debtots 2.500 3.100 9 Creditor5: amounts falling due witljin one year 2019 2018 Oilier loans Oilier ¢re(litors AccruR15 16,025 9,820 2,999 1.759 2,120 18,146 14.578 Pagc 10 Ballymarlow & District Community Cvroup Notes to the Financial Statements for the YeAr Ended 31 March 2019 10 Fund5 BAl8n¢¢ at I April 2018 Incomlng r¢sourees Resources expended 31 M8reh 2019 Trnn$f¢rs Unrestricted fu￿d$ Getrterul General Fund {10.385) 5,497 {6,356} 3,114 (8,130) Restricted funds Property Grant Fund Mid & East Anlrim Council DAERA Rurdl Micro john Moores Foutjdation 74,728 (3,114} 71,614 3,340 1,489 13.340) 11,489} 13,3501 3.350 Totthl restricted funds 78.078 8.179 71,614 Total funds 67.693 10,326 114,5351 63.484 Balsnce Rt 31 March 2018 B#l#n¢e #t I April 2017 Incorning re50urce5 Resources expen(led Transfers Unrestrieted fund5 Gcnerdl Fund 110,219} 6,260 16.540) {10,3851 Restricted fuiid5 Property Grant fuiid Mid & East Anlrim Coun¢il DALRA Rural Micro DFC Volunteering -lalifax foundation for Nl Joliii Moores Foiindation 77.842 (3.114) 74,728 2,500 705 600 13,000) 12,500) 17051 16001 13.000) 3,000 3,000 3,350 Total restricted fund5 80,842 4,155 16.8051 78,078 TotAI fund$ 70.623 10,415 13,345 67,693 Page I I