2020-03-31-accounts

CoTtwy re￿stratiOn numb¢r N1607213 Charityregislration number.. 101644 Ballymarlow & District Community Group {A ¢ompany limited by shar¢ ¢apiial) Anttu81 Reportand FiDaD¢ial Staiements for th¢ Y¢ar Endd 31 M8rch 2020 51. 53 THOMAS sfREEr BALLYMENA CO. ATrrrRN HT43 6AZ TEL .. [phone] FAX .. [phone] Email.. info@dt(arS0N.￿rn CHARTERED ACCOUNTANTS IRELANO

Ballymarlow & District Community Group Contents R¢f¢r¢nce aDd AdrniDistrativ¢ D¢lails TTustr¢s' Report 2ty3 Ind¢pendellt Ex&rniDeT$ Report Statement of Financial Activities Balance Sbe No*s 10 th¢ FinancTal Ststem¢nts 7t0 12

Ballymarlow & Distrlct Community Group Reference and Administrative Details Trllstees Robert C Andrews Thomas Ander8on Wilrna Andetstsn Secretary Wilma Andetson Prillcipil ofjfi¢¢ 46 Moorfields Road BaU)Tharlagh BJ]l)TntA& Co Antimi BT42 38T The charity is incorporated il) Northetu Irt12od. N1607213 Company Registration Number Charity Registration Number 101644 Independent Examiner D T Carson & Co 51-53 Thom2$ Str¢¢t Ball￿￿Tra Co Antrim BT43 6AZ Page I

B8llymarlow & District Community Group Statement of Financial Activities for the Year Ended 31 Mareh 2020 Uneluding Income and Expenditure Account and Statement of Total Recognised Galns and Losses) Urtrestricted fullds Restritted fund$ Total 2020 Note Inconw and Endowments from: Charitable activilles 15,630 5,630 Total in¢on 15,630 15,630 Exptnditure on- Cbariiable a¢tiNities 15,175 17,140) 112,315} Total ¢xp¢nditure 15,175} 17,140) Net (expendin￿)lin¢ome Transfers berween fJnd5 15,175) 3.1 14 8,490 3,315 N¢t mov¢nknt in funds 12,061} 5,376 3,315 Rvon¢51tstion of funds Total fund5 brought forward T0121 thnds cattied fons*rd 71,614 63,484 76,990 Restrieted fundy 66,799 Total 2019 Unrestricted fund5 Note Income and Endowment5 from.. CbaTltabl¢ activities 5,498 4,829 10,327 Total incom¢ 5,498 4,829 10,327 ExpeTJditure on: Charitable activitits 16,3561 (8.1791 {14.5351 Totsl exp¢nditure 16,3561 (8,1791 114,5351 N¢1 expenditure TraLsf¢TS b¢tw¢¢n funds 18581 (3.3501 14,2081 Nel movement ill fimds 2,256 16,4641 (4.2081 R¢¢onciliiti(Trn of funds Toral fvnd$ brought forwwd 110.386) {8.1301 78,078 67,692 Total funds carried forward 71,614 63,484 All of the charitys activities derive from ¢OJLtinuitig op¢ra¢ions during th¢ above two periods. The fimds breakdoTrll for 2019 isshown in note I l. The note$ on pages 7 to 12 form an iniegt3E part of thes¢ financial statements. Page 5

Ballymarloiv & District Community Group (Registration number: ￿￿607213) Balance Sheet as At 31 March 2020 202 2019 Nots Fix¢d assets Tangible aswls 73,145 76.470 Current assets Debtors Cash aibank and in hand 3,340 5,079 2,500 2,660 5,16Q 8.419 Creditors: knouDts falling due Trvithin one year Net eurrtnt ]iabiiiti io 114,7651 118,1461 16,3461 66,799 112,9861 Net assets 63,484 Funds ofthe ¢h&rity: Re8trictsd income fund5 R¢$iriacd fund$ 76,990 71.614 Unrestricted income fyttd$ Unrestricted funds Total funds 66,799 63,484 For the finallcial y¢ar ending 31 M2T¢h 2020 the charity was ¢Dtst]ed to exemption from audit und¢r Section 477 of (he Companies Act 2006 relating to small ¢omparties. Directors, responsibilitits.. The membcrs have not required Ihc charity tt> obtain an audit of its a¢counts for th¢ y¢aT io qU¢Stion in a¢¢oidan¢¢ section 476,. and The directors acknowledg¢ their responsibTlities for compl￿tt8 wryth the requirement8 of the Act respect to ae¢ow)ting records gnd the Preparation of accoL￿ts. These a¢¢ounts have b¢¢D prepar¢d ill accordallce with the proirysions applieable to Companies subject to th¢ Small ￿MpanieS r¢gime. The fjnancial statements on pages S to 12 were approved by the tr￿te¢s, and auth0ri5ed for issue on 22 January 2021 8t￿ signed on theirbehalf by.. Robert C Andrews Trllstee The not¢s on pages 7 to 12 fonn all intrgral part of thEs¢ finan¢iaI ststell*nts. Pag¢ 6

BallyTharlow & District Community Group Note% to the Financial Statements for the Year Ended 31 Mareb 2020 3 Income from Charitible activities Restrietsd Totsl 2020 Gratsts 15.630 15,630 UnrestrRcted fund$ General R¢strlcted fllllds Totsl 2019 Grants Donations Hire of Hall FundTaising events 4.829 4,829 440 66 4,992 440 66 4,992 5,498 4,829 10,327 4 Expelldltsjre on cbaritable a¢tivltl¢s Uthrestricted fund5 Ceneral Re5tri¢ted funds Tr*tal fullds Project costs Heal & ligh¢ Printtijg & tstionery Sundry expenses Bank charg¢5 Loan In￿rest Accountsncy D¢pre¢iation of leasehold prop¢ty Total for 21J21J 7,140 7,140 520 loo 520 100 81 768 360 3,325 768 360 3,325 5,175 7,140 Tot$1 for 2019 6,356 8,179 14.535 Page 9

Ballymarlow & District Community Group Notes to th¢ FinAncial Ststements for the Year Ended 31 March 2020 Totil expenditure 5 Net ineomingloutgoing resources Net In￿Min￿10￿1goIllg1 Tesoiwc¢5 for the y¢2T th¢lude'. 2020 2019 Depr￿lation of fixed Éss¢ts 3,325 3,325 6 Taiatifrn The charity 15 a registered charity and i8 therefore exempl from twtion. 7 Tangfibk r]Aed 4$5ets as¢hold Property Total Cost At l April 2D19 At 31 March 2020 99,743 99,743 99,743 99,743 D¢pr¢¢i*tio At l April 2019 harge for the y 23,273 3.325 23,273 3.325 At 31 Mawh 2020 26.598 26,598 Net book value At 31 MarGh 2020 73,145 73,145 At 31 h12rch 2019 76,470 76,470 8 Debtors 2020 2L119 Other debiD15 3,340 2,51)0 9 Ca$h and c28h eqtssval¢nts 2020 2019 Cash atbank 5,079 2.660 Page 10

Ballymarloiv & District Community Group Yotes to the Financial Statements for the Year Ended 31 March 2020 Ilj Cr¢dltor$: 4moullts falling due within one yeAr 102 2019 Other lotns Other cr¢ditors A¢¢ruals 13,546 16,025 1,220 2,120 14.765 18.146 Pagell

Ballymarlow & District Community Group otss to the Financial StgtemeJ)ts for the Year Ended 31 March 2020 11 Futtd$ B#lauce #t 31.Ilarch 2020 Balance at I April 2019 Incoming resource$ Ruourees expended TrAnsfer$ UnresÉri¢ted General C¢lleral Fund (8,1301 15.1751 3,114 Res¢ritt Property Grant Fund Mid & East Anttim Council DPC Volunteering John.Moores Fouttdation Nitiollal Lottery Cornmuniry Fund 71,614 68,500 2,500 740 2,400 {2,5001 17401 2,400 9,9 13,9001 6.090 Total restrictsd 71.614 15.630 7,140 76,990 Total funds 63.484 15.630 66,799 Bxlinte at 31 March 2019 BalAnce Y4t I April 2018 Incoming resources Resources expethded Transfers Lure$trieted funds Guernl Fund 110,3851 5,497 16,3561 3,114 (8,130) Re5tr1tted Propery Grgni Fund Mid & East Antrim Council DAEL4 RuTrl Micro John Moores Foundation 74,728 (3,1141 71,614 3J40 1,489 {3.3401 11,4891 {3.3501 3,350 Total r¢strl¢ted fund5 78,078 4,829 (8,1791 {3.114} 71.614 Total fund$ 67,693 10,326 114,5351 63,484 Page 12

Ballymarlow & Dlstrfict Community Group Independent ExamiDer'5 Report to the trustees of Ballymarlow & District Community Group l T¢PQrt to th¢ charity trnstccs on my exarnination of the a¢counts of the charity for the year ended 31 March 2020 which are set out on pages 5 to 12. Re$p¢ctlYe re$pon$ibilÉtie$ of truste*$ and examlDer As the ¢hariry's ttusi¢¢s of BaUyllHrlow & District Community Group lattd also 11$ dir¢ctots for th¢ puryos¢$ of company lawl you are tespoft8ible for the preparatioL of the a¢¢owis in ac¢ordancB￿th the requircmtnts of the Companies Act 2006. Having satisfied myself that th¢ a¢¢otJnls of Ballymarlow & District CoDrnunity Group ar¢ noi required to b¢ audited under company law, gnd Jr¢ cligible for independent examination, it is my r¢sponsibility lo.. ¢xamii¢ th¢ a¢¢ounlS und¢r srciion 65 of the Charities Act . to follow the pro¢¢dure5 laid doMI in th¢ gcneral Directions briven by th¢ Cb8rity Commi￿10￿ for Northern Irelandundcr section 65191(bl of the Charities Act to S121e wheth¢r particularmatters have come to D)y atttniion. Independent trdminer 5 statement I hav¢ compl¢ted my examination. I confm tbat no matters have come io my attention in cOt￿¢¢t10n Thllth the ¢xamiDation giviog me cause to b¢li¢ve.' l. aceouDling records were not kept in respect of Ball￿r1¢W & District Community Group as r¢quiTed by Se¢lion 386 of the Companie$ Act 2(KJ6,. or 2. th¢ Jrcounts do not accord with tho$e retords,. or 3. th¢ &rGounts do not compl! with th¢ a¢¢OUllting requirsments of section 396 of the 2006 Act other th y requirem¢llt th&t th¢ accounts give a 'tru¢ and hir whirh i5 llot a matter cot)sid¢red as part of 8n independent cxamination., or 4. Ihe accounts li&v¢ not been prepared Tn accordance wtth ihe tneihods and principles of the Slalement of Re¢ommended Pracric¢ for accounting aod reporting by ¢haritie5 lapplicable to ¢lMtili¢$ pteparing their at¢ounts in 8ccordance (he Financial Reporting St8rydard applicable in the UK and Republic of Ireland IFRS 10211. I have no ton¢etns and have come acro&s no othermatters in ¢onn¢¢tion Trith the cxamination to which att¢niio should b¢ drawi in this report in ord¢r to en2bl¢ a properund¢rstanding of the $¢counts to be reached. Ed￿ry￿ NlcLaupJlin Institute of Chartered Accountants in Ir¢land 51-53 Thoiras Street Ballwknena Co Antron BT43 6AZ 22 Jalluary 2021 Pag¢4

Ballymarlow & District Community Group Notes to the FinaDclIl Ststements for Éhe Year Ended 31 March 2020 I Charity 5tstus The charity is limited by share capit21. incorporated in Northern Jrelartd. The address of its regiskr¢d offi¢¢ 1$.. 46 Moorfi¢lds Road Ballyllarl&8h Ballytnena Co Anlirm BT42 3BT These fmancial stateMej￿ w¢r¢ Luthorised for issue by the tsvsl¢¢s Ott 22 January 2021. 2 At¢ouDting policies Stsmmiry ofsigttifl¢211t ¥¢oullting po]ieie$ #nd key aeeounting estimates Th¢ principal accounting policies applied in the piep2Tation of thes¢ financial 5tatcmcnts are set out below. These policies have been con$tst¢ntly applied lo xll tb¢ ytaTS PTCS¢nted, unless othern4ry￿ Std. Stltsment of ¢ompknnce The finallcikl slaternEnt5 11av¢ b¢¢n PTtpaTed in accordance Accounting and ReptsrtiTrg by Charities.. StaiemeLt of R¢comtn¢nd¢d Pracijce applieablc lo charities prepatittg eir accounts ID accordaTJce the Fitsan¢ial Rep)rting Stalld￿d applicable in the UK and Republic of Ireland IFRS 1021 (effective I lanuary 20151- (Charities SORP (FRS 10211, th¢ Fillall¢ial Reporting Standard applicable in the UK Ènd Republic of Ir¢]aud IFRS 102). They also Comply with the Companies Act 2006 and ajarities Act INorthern Irelalldl 2008. Basis of preparlltion Ball>marlow & Di$tri¢t Community Gmp meets th¢ definition of apublic benefit entity wJd¢r FRS 102. Assets and liabilities are initially Tecognised at historical cost or tt2nsacuon vaIue unle$5 oth¢rwise Stated in the relevant accounting policyftotes. Corng eoncern From th¢ rarly part of this year the Covid-19 healih ¢r&si$ has spread a¢TOS8 the globe and in addition to the enonnous impact on hum8ll health, it has alsv caused s¢v¢re economic disrnpiion. Th¢ UK Gov¢rnm¢ttt Ojlljournced on 23 March 2020 the lockdo￿Tr of all non-essential businrsse5 and that the public musl all stsy at home to prevent the Spread of the virns. As a tt8ull Ball￿1&11¢W & District CoThiuttily Group ￿tte noi able in the short tcrm to hold planned tsfjdraisirtg a¢Dwti¢$ and had to postpone planned actiwties that support the local community area. The group aT¢ hop¢fvl lo b¢ abl¢ to Tesurne theTr actlvlllcs when il ts safr 10 do so. The financial statenKnts I￿ve been prepared on a going concwn. They directors note that th¢ balance sheet shows negative unr¢stri¢ied fvnds and undemake to increase its fimdraismg and other activities 10 bring thes¢ res¢TV¢S back to atrf)sitive position when lockdoMI re$tri¢tions aTe litt￿. Exemptiou from preparing a eash t]ov statement The ¢harity opted to tarly adopt Bulletin I pubb.shed on 2 Febtwry 2016 and have therefore not inclLded a CL%h flow statement in these fJnan¢ial ststements. P88e 7

Ballymarloiv & District Community Group Notss to the Financial Statements for tbe Year Ended 31 March 2020 Income and endowments All in¢om¢ is recognised on¢e the chairty ha5 entitlement to Ibe incorne, it is probabl¢ tha¢ the inco￿¢ will b¢ received and the amow)i of th¢ u)¢oTn- ￿¢¢]vable ¢gu b¢ ry¢gsU￿d Ttliably. ExpendÉture All expenditUTe is re£ogdi5ed once there is a legal or ¢onstru¢tiv¢ obligation to that &xp¢nditure, it Is probable settlelllent is required and the arnount can be measured .lTably. All c0515 art allocat¢d to the applicable expenditL"e he￿Ing that aggrcgale Simi￿ c05ts 10 that category. Iwthere costs ¢3nnot b¢ dire¢dy allribut¢d to particular headings they have bcen allocated OD a ba$is ¢onsisient th¢ use of resources, with central 5tsff cost5 allocated on the basis of tim¢ spenL and d¢￿tIatiOn Ghatge8 allocated on the portion of the asset's use. Other support ¢OSts ar¢ allocated based OD the Spread of staff costs. Chwithbl¢ oetivlties Charitable &xpendib]r¢ Goll]prists thos¢ costs incuLTed by the clwity in th¢ delivery of its activities alld 5ervic¢s for its b¢n6ficTaries. It include5 both costs thai ¢an be allocat&l directly to such activitie$ and thos¢ costs of att indirect naturc n#essary to support them. Deprecifjtion artd atllorti$atio D¢preciation is provided on tangibl¢ flxed assets so as to ￿rite otT the cost or valuation, less any estimatcd residual value, over their expected use￿] #onotnic ITfr as follow5= A$$¢i class Leas¢hold Propcrty Deprrfiatiojj M¢th(￿ Md ratt Over the lernj of the l¢as¢ Cash and Cash ¢qulvaknts Cash and cash ¢quivalenis ¢ornprise cash on hand and call deposits, and other Short-terni highly liquid investment5 that 3T¢ r¢adily conv¢rtible to a kno￿) amount of c&sh and art subject to an insigrtificant r￿k of chan8¢ in valu¢. Fund Structure Unr¢sthct¢d iDcorne fjJLds are general fimds that ar¢ available for us¢ at th< ￿￿tte5¥ diSCr￿lon in furtherallce of the object ves of th¢ charity. R¢stri¢i¢d income ￿llds are those donated for use in a particular area OT for spe¢ifJ¢ purpos* tbB use of whith js restricted to thai ar¢a orpwpose. Page 8

Ballymarlow & Dlstrlct Communlty Group Trustees, Report The trust¢es, who are directors for the purposes of cornpaDy lawtr pr¢s¢nt Ibe gnuuol r¢port together vjith the financial stsiement5 of the chaTltabl¢ compBny forthe ended 31 March 2020. Oble¢tiveB and aetivitie5 Objecls4ndaiTh5 The ch8rity is & ¢QryJJyJu￿ty based support wup seeking to promot¢ tb¢ benrfit of tb¢ inhabitsllls ID the Ball￿tt￿loW & Distrtct area. The group prO￿ldeS resources, facilities and support to the ¢ommunity and voluntary group$ and orgallisalions, promotes cultur¢ and arts, relieve5 those in need, proNides facilitits in the lnier￿t of so¢i31 W¢lfa￿ and PTomotes good community relations. Public benefit The truste¢s confinn that th¢y hav¢ complied tht requ￿ernents of th¢ Charitics Act (Northern Ireland) 2008 io bave du¢ regard to the public b¢n¢fLt guidance published by the Cha￿ty Cornll)ission for Norih¢rn ITeland. Finantial reviejv Pol¥¢y on r¢$eryes The charity a￿5 touse their in¢om¢ ill futhernnce of the￿ objectives. Structurey goverrlance and rnanagernellt N4r¥r¢ ofgoverning do¢uM¢nl 8all)Tharlow & Distrct Cornmunity GTOUP is a company limited by Èuarantee and'.E also a registered charity with the Charities CotDmission for Northern Irel¥nd. Th¢ Irusi#$ (who are also the a￿¢¢torS of Ball)rynarlow & District Community Group for th¢ pwposes of company lawl art r¢sponsibl¢ fvi p￿parIng the trnstees, report and the finaDcial sratements in &cco..dane¢ the United Kingdo]n A¢¢ouDting Standard$ (Unilcd Kingdom Gcncrally Acccpted Accounting Practi¢e) and applicable law aTtd r¢glllations. Compaiy law requtrcs tbc t￿t¢eS to prepare fmancial stsltrn¢nts for eath fiDaneial year. Llnder company law lh¢ trustee5 ￿uSt not approve the f￿ancIal sratement5 unle&s they are satisfied that they give a true and faTr view of the State of affairs of the challtsble Company at￿ of its ittwrning resources and application of resourc¢s, includitsg its in¢ome and expellditJre, for that p¢riod. In preparing thu¢ fin8nci3] statEmBnt4 the t￿￿tte8 are requir¢d to.. 5el¢ct suitable a¢¢ounting poli¢ies and apply thcm consistcntty., observe the Methods and priD.ciples in the Clmrities SORP., make judgements and estIn￿teS that are r¢asonable and prud¢ni state whether applicable UK Accounting Standards h&ve been followed, subject to 2Dy tnaterial departures di5¢1osed and explaintd in the financial siat¢mwts,' and pr¢par¢ th¢ finan¢ial statement5 on the going concern basis wil¢s5 It 15 inappTOPTiate to prswne that the charitable ¢on]pany ￿till Continue in business. Th¢ tru'sl¢¢s sre T¢sponsibl¢ ftsT K¢¢ping adeqiiate accoiinting records thai are sufficient to SILOW ￿p1a]n the chaTltaDle cornpanls IransaGtions and disclose with reaso¥ble accuracy at any time the financEal posilion of the charltable company and ¢nebl¢ tliem 10 ¢nsure thai the financial stalcmcnts cornply ￿llth the Companies A¢1 2006. They are also responsible for safwiarding th¢ a55¢15 of the rharitable ¢on]pany aDd hence for taking r¢asonable $tep$ for th¢ prevention alld detectioll of fraud and other I￿guI&ltie$. PÈge 2

Ballymarloiv & Dlstrlct CommuDIty Grollp Trustee$° Report Theannual FepDrt￿l approvd by the tnLSt¢¢s of the charity on 22 January 2021 and siyd on its behaIf by". Wilma Anderson Company Secretary #nd Trustee Page 3