Charity Registration No. NIC 101670
Company Registration No. N16034511Northern Ireland)
BCDA LIMITED
(A Company limited by guarantee and not having a share capital)
DIREcfoRS' REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
ACXC4ZLK*
2110212024
COMPANIES HOUSE
A14
#136

BCDA LIMITED
CONTENTS
Page
Charity information
Trustees, report
Independent examiners, report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-13

BCDA LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Directors
William Hunter
Bryan Magee
Mary Morrow
Gerardine Mulvenna
Cla re Kincaid {Resigned 17/6123}
Anne Lennon
Carol Mcmullan
Elizabeth Mccusker
Angela Smyth
David McAleese
Adrian Davis
Andrew Clarke
Matthew Harger
Mark Mcconkey
Company Number
N1603451
Charity Number
NIC 101670
Registered Office
264 Coast Road
Ballygally
Larne
Co, Antrim
BT40 2QX
Independent Examiner
MBS Chartered Accountants
3 High Street
Larne
Co. Antrim
BT40 IJN
Bankers
Danske Bank
Donegall Square West
Belfast
BTI 6JS
Solicitors
O'Rorke, McDonald & Tweed
29 The Roddens
Larne
Co. Antrim
8T40 IHX

BCDA LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 30 JUNE 2023
th
The Trustees present their report and accounts for the year ended 30 June 2023.
The accounts have been prepared in accordance with the accounting policies set out in note I to the
accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and "Accounting and Reporting by Charities Statement of Recommended Practice applicable to
charities prepa ring their accounts in accorda nce with the Financial Reporting Standard a pplicable in
the UK and Republic of Ireland IFRS 102} effective l January 20151"
Objectives and activities
The charity's objectives are for the public benefit
to provide educational and recreational opportunities to promote health and wellbeing of
the inhabitants of Ballygally and surround ing area.
to advance the health and wellbeing of the inhabita nts of Ballygally and surrounding area
by associating with relevant statutory authorities and voluntary bodies.
to improve the environment of the village of Ballygally and surrounding area.
Achievements and performance
In line with its objects, BCDA Ltd successfully delivered a diverse programme of educational and
recreational activities and classes throughout the year. A BCDA Youth committee was formed this
year, which successfully delivered a range of charitable activities, including initiatives aimed at
engaging both primary and secondary school children from within the village and surrounding areas.
The charity continued to ensure ongoing upkeep of Ballygally Hall and support for its sole employee.
The charity continued to collaborate with the local Council and other organisations to POSitively
contribute to the environment of the village of Ballygally and surrounding area.
Flnanclal revlew
The statement of Financial Activities reports the charitable activities in brief with an expanded analysis
in the notes on pages 7- 13 to the accounts.
Post balance sheet events
There have been no post balance sheet events that require disclosure in the financial statements.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been designated for a specific use
should be maintained at a level equivalent to between three and six month's expenditure. The
Trustees consider that reserves at this level will ensure that, in the event of a significant drop in
funding, they will be able to continue the charity's current activities while consideration is given to
ways in which additional funds may be raised. This level of reserves has been maintained throughout
the year.
The trustees have assessed the major risks to which the charity Is exposed and are satisfied that
systems are in place to mitigate exposure to the major risks.
Structure, governance and management
The charity is a.company limited by guarantee and acceptable as charitable by H.M. Revenue &
Customs. The company was incorporated on 14 June 2010. The company was established under a
Memorandum of Association which established the objects and powers of the company and is
governed by its Articles of Association.

BCDA LIMITED
TRUSTEES, REPORT {CONTINUED) (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2023
The Trustees who are also the directors for the purpose of company law, and who served during the
year were:
William Hunter
Bryan Magee
Mary Morrow
Gerardine Mulvenna
Clare Kincaid (Resigned 17161231
Anne Lennon
Carol Mcmullan
Elizabeth Mccusker
Angela Smyth
Andrew Clarke
Matthew Harger
Mark Mcconkey
David McAleese
Adrian Davis
The directors of the company are also charity trustees for the purpose of charity law. Under the
requirements of the Articles of Association, unless otherwise determined by the company in Eeneral
meeting the number of trustees shall not be less than four nor more than fifteen.
None of the Trustees ha5 any beneficial interest in the company. All the trustees are members of the
company and guarantee to contribute £1 in the event of a winding up.
The Trustees, re
ort was a
roved by the Board of Trustees.
William Hunter
Trustee
24th Janua
2024

BCDA LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BCDA LIMITED
We report on the accounts of the charity for the year ended 30 June 2023, which are set out on
Pages 5 to 13.
Respective responsibilities of Trustees and examiner
The charity Trustees, who are also the directors of BCDA Limited for the purposes of company law, are
responsible for the preparation of the accounts. The Trustees consider that an audit is not required for
this year under section 65121 of the Charities Act (Northern Ireland) 2008 and that an independent
examination under section 6411) of the Charities Act (Northern Ireland} 2008 is required.
Having satisfied ourselves that the charity is not subject to aud it under company law and is eligible for
independent examination, it is our responsibility to..
examine the accounts under section 65 of the Charities Act {Northern Ireland) 2008;
to state whether particular matters have come to our attentlon.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities Act (Northern
Ireland) 2008. 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 disclosures in the accounts and seeking explanations from you as charity trustees
concerning any such matters. The procedures do not provide all the evidence that would be required
in an audit, and consequently we do not express an audit opinion on the view given by the financial
statements.
Independent examinerfs Statement
In the course of our examination, no matter has come to our attention:
l. Which gives us reasonable cause to believe that in any material respect the requirements:
to keep proper accounting records in accordance with section 63 of the Charities Act (Northern
Ireland) 2008; and
to prepare financial statements which accord with the accounting records in accordance with
Section 64 of the Charities Act (Northern Ireland} 2008 have not been met; or
To which, in our opinion, attention should be drawn in order to enable a proper understanding of
the accounts to be reached.
ered Accountants
3 High Street
LARNE
8T40 IJN
th
24 Janua
2024

BCDA LIMITED
STATEMENT OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 30 JUNE 2023
Unrestricted
2023
Restricted
2023
Total
2023
Total
2022
Incoming resources
Investment income
Grants
Charitable activities
6,674
685
5,455
6,674
7,845
5,455
5,031
4,300
1,522
7,160
12,814
7,160
19,974
10,853
Resources expended
Charitable expenditure:
Charitable activities
Governance costs
9,234
848
19,208
28,442
848
19,709
813
10,082
19,208
29,290
20,522
Net incoming resources/
(resources expended)
2,732
112,0481
{9,3161
(9,6691
Total rnovement in funds
Funds at l July 2022
93,774
598,908
692,682
702,351
Funds at 30 June 2023
96,506
586,860
683,366
692,682
The Trustees are of the opinion that the Income and Expenditure account as required by company law
is included within the above Statement of Financia l Activities.
All activities of the charity are classed as ongoing.
The notes on pages 7 to 13 form part of these financial statements and Should be read in conjunction
therewith.

BCDA LIMITED
BALANCE SHEET
AS AT 30 JUNE 2023
2023
2022
Notes
Fixed assets
Tangible assets
io
561,977
573,486
Current assets
Debtors
Cash at bank and in hand
11
6,312
116,827
5,229
115,729
123,139
120,958
Creditors: amounts falling due within
one year
12
1,750
1,762
Net current assets
121,389
119,196
Total assets less current liabilities
683,366
692,682
Funds
Unrestricted funds
Restricted funds
15
13, 15
96,506
586,860
93,774
598,908
683,366
692,682
The company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Act 2006, for the year ended 30 June 2023. No member of the company has dep051ted a
notice, pursuant to section 476, requiring an audit of these accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
The Trustees, responsibilities for ensuring that the charity keeps accounting records which comply
with section 386 of the Act and for preparing accounts which give a true and fair view of the state of
affairs of the company as at the end of the financial year and of its incoming resources and application
of resource5, including its income and expenditure, for the financial year in accorda nce with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relating to accounts, so far as applicable to the companv.
th
The accounts were approved by the Trustees on 24 January 2
24.
n Magee
Director
iam
Directo
unter
Company Registration No. N1603451

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Accountlng policies
Charity information
BCDA limited is a private company limited by guarantee incorporated in Northern Ireland. The
registered office is 264 Coast Road. Ballygally, Larne, Co. Antrim, BT40 2QX
Accounting conventlon
The accounts have been prepared in accordance with the charity's Articles of Association the
Companies Act 2006 and "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 IFRS 102}" las amended for
accounting period5 commencing from l January 20161. The charity is a Public Benefit Entity as
defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102
Update Bulletin I not to prepare a Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £,
The accounts have been prepared under the historical cost convention, modified to include
the revaluation of freehold properties and to include investment properties and certain
financia l instruments at fair value. The principal accounting policies adopted are set out
below,
Going concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable
future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing
the accounts.
Charitable funds
Unrestricted funds are available for use at the d iscretion of the Trustees in f urtherance of their
charitable objectives unless the funds have been designated for other purposes.
Restricted funds are subject to specific conditions by donors as to how they may be used. The
purposes and uses of the restricted fund5 are set out in the notes to the accounts.
Endowment funds are subject to specific conditions by donors that the capital must be
maintained by the charity.

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions
have been met, the amounts can be measured reliably,-and it is probable that income will be
received.
Cash donations are recognised on receipt. Other donations are recognised once the charity
has been notified of the donation unless performance conditions require deferral of the
amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of
covenant is recognised at the time of the donation.
Legacies are recognised on recelpt or otherwise if the charity has been notified of an
impending distribution, the amount is known, and receipt is expected. If the amount is not
known, the legacy is treated as a contingent a55et.
Turnover is measured at the fair value of the consideration received or receivable and
represents amounts receivable for goods and services provided in the normal course of
business, net of discount5, VAT and other sales related taxes.
Resources expended
Basic f inancial liabilities, including creditors a nd bank loans are initially recognised at
transaction price unless the arransement constitute5 a financin8 transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market
rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method,
Trade creditors are obligations to pay for goods or services that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities, Trade creditors are recognised initially at transaction price and subsequently
measured at amortised cost using the effective interest method.
Tanglble flxed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment1055es.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual
values over their useful lives on the following bases:
Freehold land and building5
Fixtures and fittings
2% straight line
25% straight line
The gain or10s5 arising on the disposal of an asset is determined as the difference between
the sale proceeds and the carrying value of the asset and is recognised in net
income/lexpenditurel for the year.

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Impairrnent of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to
determine whether there is any indication that those assets have suffered an impairment loss.
If any such indication exists, the recoverable amount of the asset is estimated in order to
determine the extent of the impairment loss (if any).
Intangible assets with indefinite useful live5 and intangible assets not yet available for use are
tested for impairment annually, and whenever there is an indication that the asset may be
impaired.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other 5hort-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Bank overdrafts are shown within borrowings in current liabilities.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financia l instruments,
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net a mounts presented in the financial
Statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intention to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors a nd cash and ba nk balances, are initiallv
measured at transaction price includ ing transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction. where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable within
one year are not amortised.
Basic financial liabilities
Basic financial lia bilities, including creditors a nd bank loans are initially recognlsed at
transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future payments discounted at a market
rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Trade creditors are obligations to pay for goods or service5 that have been acquired in the
ordinary course of operations from suppliers. Amounts payable are classified as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade creditors are recognised initially at transaction price and subsequently
measured at amortlsed cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities a re derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the
employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is
demonstrably committed to terminate the employment of an employee or to provide
termination benefits.
Critical accounting estimates and judEements
In the application of the charity's accounting policies, the Trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be releva nt. Actual
results may differ from these estimates,
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
io

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30JUNE 2023
Investment income
2023
2022
Contribution from BCDA Trading Ltd
6,674
5,031
Donatlons and legacles
2023
2022
Other donations
Grants
685
7,160
4,300
7,845
4,300
Charlties activities income
2023
2022
Excursions, classes and functions
5,455
1,522
Charitable actlvitles expendlture
2023
2022
Depreciation and impairment
Insurance
Donations
Licences
Excursions, classes & functions
Property maintenance
Cleaning
Equipment repairs
Printing & stationery
Sundry expenses
Bank fees
16,208
828
200
575
9,660
15,033
694
1,500
2,191
117
170
630
171
95
71
28,442
848
19,709
813
Share of governance costs (see note 71
29,290
20,522
Analysis by fund
Unrestricted funds
Restricted funds
10,082
19,208
5,489
15,033
29,290
20,522
li

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
Support costs
Support
Cost5
Governance
Costs
Basis of
Allocation
2023
2022
Legal and professional
848
848
813
Governance
Governance costs includes payments to the independent examiners of £80012022 £8001 for
accountancy fees.
Trustees
None of the Trustees lor any persons connected with them) received any remuneration or
benefits from the charity during the year.
Employees
There are no employees.
10
Tangible fixed assets
Flxtures,
Flttings and
Equipment
Buildings
Total
Cost
At.1 July 2022 & at 30 June 2023
Addition
751,630
30,424
4,699
782,054
4,699
751,630
35,123
786,753
Depreciation
At l July 2022
Charge for the year
178,145
15,033
30,423
1,175
208,568
16,208
At 30 June 2023
193,178
31,598
224,776
Net book value
At 30 June 2023
558,452
3,525
561,977
At 30 June 2022
573,485
573,486
li
Debtors
2023
2022
Contribution from 8CDA Trading Limited
VAT
6,145
167
5,031
198
6,312
5,229
12

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023
12
Creditors: amounts falling due within one year
2023
2022
Accruals
Companies House
1,750
1,749
13
1,750
1,762
13
Restricted funds
Opening
Balance
Closing
Balance
Income
Expendlture
Transfer5
The Big Lottery Fund
North East Region
Larne Borough Council
Others
401,946
31,105
165,857
{5,011)
(5,011}
15,0111
14, 1751
396,935
26,094
160,846
2,985
7,160
598,908
7,160
19,208
586,860
All restricted funds relate to the construction and associated costs of the premises. Restricted
charitable expenditure has been split equally between the major grant providers.
14
Contingent liabilities
Certain grant5 received and receivable may become repayable to the funder if the charity is no longer
able to meet the conditions under which they are awarded. Due to the nature of these contingencies,
it is not possible to qua ntify the potential financial effect or give an indication of timing as to the
liabilities that may arise.
15
Analysls of Net Assets between funds
Tangible
Fixed Assets
Current
Assets
2023
Total
Unrestricted funds
96,506
96,506
Restricted funds
The Big Lottery Fund
North East Region
Mid & East Antrim Borough Council
Others
388,641
17,800
152.551
2,985
8,294
8,294
8,295
396,935
26,094
160,846
2,985
561,977
24,883
586,860
561,977
121,389
683,366
13