Company Registrdtion Nurnber: Nl 621319
Charity Number: 101654
Aughlisnafin Community Association
IA company limhted kry guarants•. not having a share Gapitall
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2023

Aughlisnafin Community Association
IA company IlmSt8d by guardnts8, not having a sharn cawtsll
CONTENTS
Page
Reference and Administrative Infomiation
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Examine¢s Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9-12

Aughlisnafin Community Association
IA company limitgd by guarantee, not having a sharn capltall
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Brendan Scullion
James Quinn
Gerard Lenaghan
Patricia Quinn
Thomas Walsh
Cofflpany Secretary
Marie Scullion
Charity Number in Northem Ireland
101654
Company Registration Number
Nl 621319
Registered Office and Principal Address
35 Aughlisnafin Road
Casdewellan
Down
BT31 gJR
Independent Examiner
Malone Accounting
12 Causeway Road
Newcasle
BT33 ODL
Principal Bankers
Ulster Bank Limtted
29 Upper Square
Casllewellan
County l)own
BT31 9DD

Aughlisnafin Community Association
IA company limited by guarantsfr, not having a share Ca￿1>
TRUSTEES. ANNUAL REPORT
for the financial year ended 31 March 2023
The Iruslees present their Trustees, Annual Report. ￿mbinIng the Director5. Report and Tnjstees, Report, and th8
unaudited finanual ststements for the financial year ended 31 March 2023.
The financBI statements are prepared in accordance wrth the Companies Act 2(￿)6. FRS 102'The Financial Reporting
Standard applicable in the UK and Republic of Ireland. and Accounting and Reporting by Charities". Ststemenl of
Recommended Practice applicable to charities preparing their financial stalements in accordance with the Financial
Reporting Standard applicable in the UK and Republ￿ of Ireland (FRS 102>.
The Trustees, Report contains the information required to be provided in the Trustees, Annual ReFQrt under the
Statement of Recommended Practice (SORPI guidelines. The Injslees of the company are also charity Iruslees for Ihe
wrpose of dwrity law and under the company's constilutM)n are known as members of the board of trustees.
In this report the Injslees of Aughlisnafin Communty Asswation present a summary of its purpose. govemance.
activities, achievements and finan(%s for Ihe financial year 31 Mard12023.
The company is a registered charity and hence the report and resums are presented in a fomi which complies with the
requirements of the Companies Acl 2006 and, although not obliged lo comply wrth the Statement of Recommended
Praclice applicable in the UK and Republic of Ireland FRS 102, the organisalion has implemented its recommendation6
where relevant in these finanual statements.
Review of Activitiès, Achlevements and Perfomian¢e
Our m8in achievement 1$ the pO$￿'ve tjenefft lo the local community through the grounds who make use of the facility.
Financial Results
Al the end of the financi81 year the company has assets of £217.86312022 - £228,667) and liabilities of £42012022 -
£0.00). The nel assets of the company have decreased by £(11,2241.
Tru•tses
The Iruslees who sepled throughout the finanaal year, except as noted, were as follows..
B￿ndan Scullion
James Quinn
Gerard Lenaghan
Palriaa Quinn
Thomas Walsh
In accordan¢e with th& ConstEtution. the trustees relire by rotstion and, being eligible. offer themselves fof ￿-electIOn.
The Secretary who served during the financial year wa$:
Marie Scullion
Compliance with Sector-wido Legislation and Standard•
The company engages pr¢>actively with legislats'on. stsndards and codes which are developed for the sector.
Aughlisnafin Community Associats'on subscribes lo and is compliant wFlh the following..
The Companies Act 20C6
The Charities SORP {FRS 102)
Approvod by the Board of Tru8
on 21 November 2023 and slgned on its behalf by:
Brendan Scullion
Trustee

Aughlisnafin Community Association
IA Company Ilmltsd by guaranteo, not having a sharo capitsll
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the finanaal year ended 31 March 2023
The Iruslees, who are also diredors of Aughlisnafin Community Association for the purwses of company law, a
responsible f￿ preparing the finanoal stalernents in a(Lordance with applilxble law and regulats'ons.
Company law requires the Irustees as the directors lo prepare financial stalements for eath finanual year. Under Ihal
law the Iruslees have elected to prepare the financial slalemenls in accordance with United Kingdom Generally
Accepted Accounting Practice (Uniled Kingdom Accounting Standards and applicable lawl including FRS102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Under company law the trustees musl not
approve the finanaal slalements unless they are satisfied that they gNe a true and fair view of the state of affairs of the
company and of the net income or expenditure of the company for that peric*J.
In preparing these finanual statements, the trustees a￿ required to:
seléct suitable accounting policies and apply them consistently-
make judgements and estimates that are reasonab￿ and prudent;
slate whether the financial slalemenls have been prepared in accordance with the relevant finanaal reporting
framework. identify those standards. and note the effect and the reasons for any material departu￿ from those
standards., and
prepare the financial slalements on the going concem basis unless it is inappropriate to pre8ume that the company
will continue in operation.
The trustees confirm that th8y have complied with the atM)ve requirements in preparing the financial statements.
The Iruslees are ￿SponsIble for keeping adequate accounting records Ihal are sufficient lo show and explain the
company's transadions and disclose with reasonable accuracy at any time the financial position of the company and
enable them to ensure that the financial slalemenls comply wth The Companies Act 2006.. They are also responsible
for safeguarding the assets of the cornpany and hence for taking reasonable steps for the prevents'on and detection of
fraud and other irregularilies.
Approvod by tho Board of Tru•
on 21 Novomber 2023 and sigrbed on il• bfrhalf by:
B￿ndan Sculllon
Trustee

Aughlisnafin Community Association
IA company limited by guarantee, not having a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF AUGHLISNAFIN COMMUNITY ASSOCIATION
We have examined the financial stalemenls of the company for the finanaal year ended 31 March 2023. which
comprise the Stalemenl of Financial Activities (incorporating an Income and Expenditure Account), the Balance Sheet
and the related notes.
This report is made solely lo the company's members. as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2CQ6. Our work has been undertaken so that we might compile the finanoal statements Ihal we have
been engaged to compile. report to the Board of Tru$tee$ that we have done so, and stale those matters that we have
agreed lo slate to them in this report and for no other purpose. To the fullest extent permitted by law. we do not accept
or assume responsibility lo anyone other than the company and the company's members. as a body, for our work, or
for this report.
Ro¥POCtlve rnsponsibililios of trustees and examln•r
The company's Iruslees (who are also the directors of the company for the purposes of company law) are responsible
for the preparation of the financial slalemenls in accordance with the requiiemenls of the Companies Aci 2W6. The
company's trustees consider that an audrt is not ￿qUIred for this financial year under Chapter 3 of Part 16 of tha
Companies Act 20C6 and that an independent examination is required.
It is our responsibility to=
examine the finanaal statements under section 65 of the Charities Acl.,
follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland
under section 65(9)Ibl of the Charilies Act,. and
state whether particular matters have come lo our attention.
Ba•1• of Independent examlMrf8 report
We have examined your company finanaal statements as required under section 65 of the Charfties Act and our
examination was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under section 6519)Ib) of the Charities Act. An examination indiides a revitrN of the accounling records kept by
the company and a comparison of the financial slalemenls presented with those records. It also includes consideration
of any unusual items or disdosures in Ihe financial statements and seeking explanations from the trustees concerning
any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently no opinion is given as to whether the accounls present a 'true and fair, view and the report is limited to
those matters set out in Ihe statement below.
Independent •xamlnefs statsrnent
In connection with our examinalion. no matter has come lo our attention which gives us cause lo believe that in, any
material ￿speCt..
accounting records were not kept in accordance with section 386 of the Companies Act 2C¥)6
the financial statements do not accord with those awounting records
the financial slalemenls have not been prepared in aixordance wilh the accounting requirements of section 396 of
the Companies Ad 2006 and with Ihe methods and principles of the Statement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of I￿land {FRS102)
there is further infomalion needed for a proper understanding of the accounts to te reached.
We have no cOn￿rnS and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order lo enable a proper understanding of the finanual statements to be reached.
Aidan Malone {FCA)
Malone Accounting
12 Causeway Road
Newcastle
BT33 ODL
Date: 21 November 2023

Aughlisnafin Community Association
IA company limitgd by guarant88, not having a sharn capltsl}
STATEMENT OF FINANCIAL ACTIVITIES
Ilncorporating an Income and Expenditure AGGount)
for the finanual year ended 31 March 2023
Unrestricted Restricted
Funds
Funds
2023
2023
Totsl Unrestricted Restricled
Funds
Funds
Funds
2023
2022
2022
Total
Funds
2022
Notes
Incorning Resources
Activities for generating
funds
896
896
Resources Expended
Raising funds
Charitable activf(ies
5,947
420
17.347
420
4,303
420
11.4()J
15.703
420
Total Resources
Expended
6.367
11,400
17.767
4.723
11,4(KJ
16,123
Net Incomel{expenditsJre)
176
(11,400)
(11.224)
(3,827)
(11.4001
115.227)
Gross transfers btheen
funds
Net movement in funds
for the financial year
176
{11.400) {11,2241
{3.827)
(11,4(K)) (15,227)
Re¢onclliation of funds..
Total funds beginning of Ihe
year
110.733)
239.400
228.667
(6.906)
250,800
243.894
Total funds at the end of
the year
(10,5571
228.000
217,443
(10,733)
239,400
228,667
The Statement of Financial Adivities indudes all gains and losses recognised in the finanaal year.
All income and expenditure relate to conkn"nuing activities.
The notes on pages 9 to 12 fom) part of the finanfial statements

Aughlisnafin Community Association
IA Company Ilmlt¢d by guarantee. not having a sharn Ca￿tall
Company Number= Nl 621319
BALANCE SHEET
as at 31 March 2023
2023
2022
Notes
Fixed Assets
Tangible assets
216,600
228,LKJO
Current Assets
Cash 8t bank and in hand
1.263
667
Creditors: Amounts falling due within yoar
{420)
Net Current A88ets
667
Total Assets less Current Liabilities
217,443
228.667
Funds
Restricted trust funds
General fijnd (unrestricted)
228.000
(10.557)
239,400
110,733)
Total funds
217,443
228,667
These finanaal statements have been prepa￿d in accordance with the speoal provisions relating to small cfjmpanies
within Part 1 S of the Compan*s Acl 20CE.
For the finanaal year ended 31 March 2023 the company VRS entiued to exempts'on from audit under section 477 of
the Companies Act 2C￿.. and no notsce has been depcorted under section 476.
The trustees confirm that the members have not required the company lo obtain an audit of its financhgl statements for
the financial year in question in accordance with secbon 476 of the CoMpan￿S Act 20C6.
The trustees acknowledge their ￿SponSIbl11￿.eS for ensuring that the company keeps aozounting records which comply
with section 386 and for preparing financial statements which give a Inje and fair view of the slale of affairs of the
company as at the end of the financial year and of its profft and loss for the finanaal year in accordance with the
quirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 20CI8
relating to finanaal statements, so far as applicable to the company.
Approved by the Board of Trust￿ and authorised for issue on 21 November 2023 and signed on its behalf
by
Brendan Sculllon
Trustee
The notes on pages 9 to 12 fomi part ofthe finanaal statements

Aughlisnafin Community Association
IA company 11m1t￿ by guarantoe, not having a sharn capttall
NOTES TO THE FINANCIAL STATEMENTS
for the finanaal year ended 31 March 2023
GENERAL INFORMATION
Aughlisnaffin Community Ass(tiation is a company limited by guarantee incorporated in the United Kingdom.
The registered office of the company 1$ 35 Aughlisnafin Road, Castlewellan. Down, BT319JR which is also the
principal place of business of the cornpany.The finanaal statements have been presented in Pound Steding
1£) which is also the functional currency of the company.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting poliaes have been applied consistently in dealing with ttems which are cx)nsidered
material in relation to the charty's financial statements.
8asis of preparation
The financial slalemenls have been prepared on the going concem basis under the historical cost ￿nventiOn,
modrfied to indude ￿rtain items at fair value. The financial statements have been prepared in accordance with
the Statement of Recommended PracticE ISORP) "Accx)unling and Reporting by Charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of li eland
FRS 102..
As pemitted by the CoMpan￿S Act 20C6, the company has varied the standard fomats in that act for the
Statement of Financial Activrties and the Balance Sheet. Departures from the standard fomal$ are to comply
with the requirements of the Charities SORP and are in o)mpliance with section 4.7. 10.6 and 15.2 of that
SORP.
ststement of compliance
The financial statements of the company for the financial year ended 31 March 2023 have been prepared on
the going concem basis and in accordance with Ihe Statement of Recommended Practice ISORP}"Accounling
and Reporting by Charities preparing their accounts in a￿￿rdance with the Finanrjal Reporting Standard
applicable in the UK and Republic of I￿land FRS 102..
C••h flow •tst•m•nt
The company has availed of the exemption in FRS 102 from the requiremenl to produce a cash flow statement
because rt 18 classffied as a small company.
Incomlng Rosour
Voluntary income or capital is induded in the Statemenl of Financial Activities when the company is legally
entitled lo it, its finanaal value can be quantified with reasonable ￿rtaInty and there is reasonable certainty of
its ultimate receipt. Entitlement to legacies is considered established when the company has been notified of
distribution to be made by the executors. Income received in advance of due perfomarte under a contract is
accounted for as deferred income until eamed. Grants for activities are recognised as income when the relat&d
conditions for *al ents't￿ment have been met. Al other incom8 is accounted for on an accruals b88i8.
In¢omo fr¢yn charltable actlvities
Incom8 from charitable acb'vrties indude income eamed from the supply of seNices under contractual
arrangements and from performance related grants which have conditions that specify the provision of
particular services to be provided by the company. Income from govemment and other co-funders is recognised
when the company is legally entitled to the income because ft is fulfilling the conditions contained in the related
funding agreements. Where a grant is received in advatKe. its recognition is deferred and included in creditors.
whe￿ enlillement occurs before income is receNed. il is ac(¥ued in debtors.
Grants from govemments arKI other ryFfunders typically indude one of the following types of condits'ons:
PerfoThance based condttions.. whereby the company is contractually entitled lo fvnding only to the extenl
that the core obieth'ves ofthe grant agreement are achieved. ￿There Ihe company is meets.ng the ¢ore objectives
of a grant agreement, rt rewnises the related expend51ure. to the extent that it is reimbursable by the donor,
as income.
-Time based condibons.. whereby the company is contractually entitled to funding on the condition that it 15
utilised in a particular p8riod. In these cases the company recognises the income to the extent it is utilised
wrthin the period specified in the agreement.
In the absence of such ￿nditions. assuming Ihat recEipt is probable and the amount can be reliably measured,
grant income is ￿cOgniSed once the company is notified of entitlement.

Aughlisnafin Community Association
IA company Ilmltsd by guarantso, not having a sharo ca&￿￿1>
NOTES TO THE FINANCIAL STATEMENTS
continued
for the financial year ended 31 March 2023
Resources Expended
All reSoUr￿S expended are accounted for on an accruals basis. Charitable acbvities include costs of services
and grants, support costs and depreciation on related assets.
Tangible fixed assèts and depreciation
Tangible fixed assets are slated at cost or at valuation. less accumulated dep￿latiOn. The charge to
deprerialion is calculated lo vKite off the original cost or valuation of tsngible fixed assets, less their estimated
residual value, over their expected useful lives as fdlows..
Buildings freehold
4Y• Straight line
Cash at bank and Sn hand
Cash al bank and in hand comprises cash on deposit at banks requiring less than three rnonths. notice of
withdrawal.
Taxation
No current or deferred taxation arises as the company has been granted tharitable exemption. Irrecoverable
valued added lax is expensed as incurred.
The Company is a ￿giStered Charity and is. therefore exempt from tsxation.
INCOME
OTHER TRADING ACTIVITIES
unrestrict￿ Restrlcted
Funds
Fund•
2023
2022
Hall Hire Income
6.543
EXPENDITURE
RAISING FUNDS
Dlrect
Co8t8
other
Co•ts
Support
Costs
2023
2022
Raising funds
17,347
17,347
15,703
CHARITABLE ACTIVITIES
Dlroct
Costs
Other
Costs
Support
Costs
2023
2022
Govemance Costs {Nole 4.3)
420
420
420
GOVERNANCE COSTS
Dlrect
Costs
Other
Costs
Support
Costs
2023
2022
Charitable activities- govemance
osts
420
420
420
NET INCOMING RESOURCES
2023
2022
Net Incoming Resources are 812ted after chargingllcrvdltlngl:
Depreuation of tangible assets
Independent Examine¢s rernuneration-.
independent examination sep11￿$
11.4()J
420
420
10

Aughlisnafin Community Association
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
continued
for the finanaal year ended 31 March 2023
TANGIBLE FIXED ASSETS
Bulldings
freehold
Totsl
Cost
At 31 March 2023
285.000
285,C#JO
Depreciation
At 1 April 2022
Charge for the finanaal year
57,OCrfJ
11,4CQ
57,000
11,400
At 31 March 2023
68,4crfJ
68.400
Net book value
At 31 March 2023
216,600
216,600
At 31 March 2022
228,000
228.C()O
CREDITORS
Amounts falling due within one year
2023
2022
Accruals and deferred income
420
RESERVES
2023
2022
At the beginning of the year
Deficrt for the financial year
228.667
(11,224)
243,894
115.227)
At the end of the year
217.443
228,667
FUNDS
RECONCILIATION OF PaOVEMENT IN FUNDS
Unrestricted Restri¢tsd
Funds
Funds
Total
Funds
At 1 April 2021
Movement during the finanaal year
(6,906)
(3,827)
250,800
(11,4C())
243,894
(15,227)
Al 31 March 2022
Movement during the finanaal year
{10.733)
176
239,4C(J
{11,4CQ)
228,667
(11,224)
At 31 March 2￿23
{10,557)
228.000
217,443
ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2022
Income Expenditu
Transfers
Balance
between 31 March
funds
2023
Restricted funds
Restricted Capital Funds
Unrestricted funds
General Funds
239.4CQ
11.4
228,IJXI
{10,733)
6.543
6.367
(10.5571
Totsl funds
228.667
17.767
217.443
11

Aughlisnafin Community Association
IA eompany limlt8d by guarantse, not having a share capitsll
NOTES TO THE FINANCIAL STATEMENTS
continued
for the finanaal year ended 31 Mafth 2023
ANALYSIS OF NET ASSETS BY FUND
Flxed
assets
- charity use
Current
assets
Current
liabilities
Total
Rgslricted trust fijnds
228.(KQ
228,000
un￿StriCted general ftjnds
{11.4CQI
1,263
14201
110,557)
216.6rio
1.263
14201
217.443
10.
STATUS
The company limiled by guarantee not having a shao capttsl.
The liabilty of the memtets is limited.
Every member of the cornpany undertakes lo contribute to the assets of the ￿rnpanY in the event of its being
wound up while they a￿ members. or within one year thereafter, for the payment of the debts and bla￿"11t1es of
the company contracted before they ￿aSed to be members. and the costs, charges and exk*nses of Trmnding
UP, and forthe adjustrnenl ofthe nghts ofthe contributors among themsefves, such amount as may be required.
not ex￿eding £ 1.
11.
RELATED PARTY TRANSACTIONS
No Tmstees ￿c*￿ed any remuneration during the year arKI no trustees daimed expenses from the chanty.
There V￿re no related party transac*ons during the year.
12