Charity Reglstration No. NIC 101670
Company Reglstratlon No. N1603451 (Northern Ireland)
BCDA LIMITED
(A Company limlted by guarantee and not having a share capital)
DIRECTORS, REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
*ADYE0969*
1510312025
COMPANIES HOUSE
A14
#163

BCDA IIMITED
CONTENT5
Page
Charity information
Trustees, report
Independent examSners'. report
Statement of financial actlvities
Balance sheet
Notes to the financial statements
7-13

8CDA LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Dlrector5
William Hunter
Bryan Magee
Mary Morrow
Gerardine Mulvenna
Anne Lennon
Carol Mcmullan
Elizabeth Mccusker (Resigned 27111124)
Angela Smyth
David McAleese
Adrian Davis
Andrew Clarke
Matthew Harger (Resigned 1714124)
Mark Mcconkev
Gareth Owen
Company Number
N1603451
Charity Number
NIC 101670
Re8lstered Office
264 Coast Road
Ballygally
Larne
Co. Antrim
BT40 2QX
Independent Examlner
MBS Chartered Accountants
3 High Street
Larne
Co. Antrim
8T40 IJN
Bankers
Danske Bank
DonegaS1 Square West
Belfast
BTI 6JS
Sollcltors
MacAllister McAleese
20 High Street
Larne
Co. Antrim
8T40 IJN

BCDA UMITED
TRUSTEES. REPORT {INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees present their report and accounts for the year ended 30 June 2024.
The accounts have been prepared in accordance with the accounting policies set out in note I to the
accounts and comply with the chariws Memorandum and 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 (FRS 102) effective l January 2015)"
Objectives and activities
The charitvs objectives are for the publlc beneflt
to provide educational and recreational opportunltles to promote health and wellbelng of
the inhabitants of Ballygally and surrounding area.
to advance the health and wellbeing of the inhabltants of Ballygally and surroundln8 area
by associating with relevant statutory authorities and voluntary bodies.
to improve the environment of the village of 8allygally and surrounding area,
Achievements and performance
In Ilne with its objects, BCDA Ltd successfully dellvered a diverse programme of educational and
recreational activities and classes throughout the year. A BCDA Youth committee was formed this
vear, 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 contlnued to collaborate wlth the local Council and other organisations to posltlvely
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 pa8es 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 policv
It IS the policy of the charity that unrestrlcted fund5 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 signtficant drop in
funding, they will be able to continue the charivs current activities while consideration is given to
ways in whlch additional funds may be raised. Thls level of reserve5 has been maintained throughout
the year.
The trustees have assessed the major risks to which the charlty 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 UMITED
TRUSTEES. REPORT (CONTINUED) (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2024
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
Anne Lennon
Carol Mcmullan
Elizabeth Mccusker {Resigned 27/11124)
Angela Smyth
Andrew Clarke
Matthew Harger (Re51gned 1714124)
Mark Mcconkey
David McAleese
Adrian Davis
Gareth Owen
The directors of the company are also charity trustees for the purpose of charity law. Under the
requirements of the Articles of Associatlon, unless otherwise determined by the company in general
meeting the number of trustees shall not be less than four nor more than fifteen.
None of the Trustees has any beneficial interest in the company. All the trustees are members of the
company and guarantee to contrlbute £1 In the event of a windin8 UP.
The Trustees, r
as approved by the Board of Trustees.
William Hunter
Trustee
4 F brua
2025

BCDA UMITED
INDEPENOENT EXAMINER'S REPORT
TO THE TRUSTEES OF BCDA LIMITED
We report on the accounts of the charity for the year ended 30 June 2024, which are setout on
Pages 5 to 13.
Respective responsibilitles of Trustees and examlner
The charity Trustees, who are also the directors of BCOA Lirnited 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 6512} of the Charities Art (Northern Ireland) 2008 and that an independent
examination under section 64{1) of the Charities Act {Northern Ireland} 2008 Is required.
Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for
independent examinatlon, it Is our responsibility to:
examine the accounts under sectlon 65 of the Charltles Act (Northern Ireland) 2008,.
to state whether particular matters have come to our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charitie5 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 a150 included consideratlon of any
unusual items or disclosures in the accounts and seeking explanations from you as charity trustees
concernlng any such matters. The procedures do not provide all the evldence that would be requlred
in an audit, and consequently we do not express an audit opinion on the view given by the financial
statements.
Independent exarninerfs 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 accountin8 records in accordance with
section 64 of the Charities Act (Northern Ireland) 2008 have not been met. or
To which, in Our oplnion, attentlon should be drawn In order to enable a proper understandin8 of
the accounts to be reached.
hartered Accountants
igh Street
LARNE
BT40 IJN
th
4 Februa
2025

BCDA LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted
2024
Restricted
2024
Total
2024
Total
2023
Incoming resources
Investment income
Grants
Charitable activities
7.345
2,342
8.991
7,345
4,145
8.991
6.674
7,845
5,455
1,803
18,678
1,803
20,481
19,974
Resources expended
Charitable expenditure:
Charitable activities
Governance costs
15,439
869
18,011
33,450
869
28.442
848
16,308
18,011
34,319
29,290
Net incoming resourcesl
(resources expended)
2,370
{16,208)
{13,838)
19,3161
Total movement in funds
Funds at l July 2023
96,506
586,860
683,366
692.682
Funds at 30 June 2024
98,876
570,652
669.528
683,366
The Trustees are of the opinion that the Income and Expenditure account as required by company law
is included within the above Statement of Financial Activities.
All actlvlties 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 SHEEf
AS AT 30 JUNE 2024
2024
2023
Notes
Flxed assets
Tangible assets
io
545,769
561,977
Current assets
Debtors
Cash at bank and in hand
11
7,345
118,921
6,312
116,827
126,266
123,139
Creditors: amounts falllng due within
one year
12
2,507
1,750
Net current assets
123,759
121,389
Total asset5 le55 current liabilities
669,528
683,366
Funds
Unrestricted funds
Restrlcted funds
15
13. 15
98,876
570,652
96.506
586,860
669,528
683,366
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 deposited a
notice, pursuant to section 476, requiring an audit of these accounts.
These accounts have been prepared In accordance with the provisions appllcable to companles subject
to the small companies, regime.
The Trustees, responsibilities for ensurinB that the charlty keeps accounting records which cornply
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 resources, including its income and expenditure, for the financial year in accordance with the
requirements of sections 394 and 395 and which otherwise comply with the requirements of the
Companies Act 2006 relatin8 to accounts, so far as applicable to the company.
The accounts were approved by the Trustees on 4 February 2
agee
Director
Director
Company Registration No. N1603451

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30JUNE 2024
Accountlng pollcles
Charity information
8CDA limited is a private company limited by guarantee incorporated in Northern Ireland. The
reglstered office is 264 Coast Road, 8allygally, Larne, Co. Antrim, BT40 2QX
Accountlng convention
The accounts have been prepared Sn accordance with the charSty'S Articles of Association the
Companies Art 2006 and "Accounting and Reporting by Charities: Statement of Recommended
Practice applicable to charitie5 preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" {as amended for
accountlng periods commencing from l January 2016). The charity is a Public 8eneflt Entity as
deflned by FRS 102.
The charity has taken advantage of the provisions in the SORP for charitles applying FRS 102
Update Bulletin I not to prepare a Statement of Cash Flows.
The accounts are prepared in sterlin& which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been p￿pared under the hlstorlcal cost conventlon, modified to Include
the revaluation of freehold properties and to include investment properties and certain
financial 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 expertation 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 discretion of the Trustees in furtherance of their
charitable objectives unless the fund5 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 restrlcted funds are set out in the notes to the accounts.
Endowrnent 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 2024
Incomlng 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 donatlon.
Legacies are recognised on receipt or otherwise if the charity has been notified of an
impending distribution, the amount is known, and recelpt is expected. If the amount Is not
known, the legacy is treated as a contingent asset.
Turnover is measured at the falrvalue of the conslderatlon received or receivable and
represents amounts receivable for goods and services provided in the normal course of
business, net of discounts, VAT and other sales related taxes.
Resources expended
Basic financial liabilitles, includlng credltors and bank loans are Initlally recognised 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. Flnanclal liabilities classlfied 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 serrfices that have been acquired in the
ordinary course of operatlons from suppliers. Amounts payable are classlfied as current
liabilities if payment is due within one year or less. If not, they are presented as non-current
liabilities. Trade creditors are reco8nised initially at transaction price and subsequently
measured at amortised cost using the effective interest method.
Tan8lble flxed a55ets
Tangible fixed assets are initially measured at cost and subsequentSy measured at cost or
valuation, net of depreciation and any impairment losses.
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 buildings
Fixtures and fittings
2% straight line
25% straight line
The gain or loss arising on the disposal of an asset is determined as the difference between
the sale proceeds and the carrying value of the asset and 15 reco8nised in net
incomellexpenditurel for the year.

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Impairnient of flxed assets
At each reporting end date, the charity reviews the carrying arnounts 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 estirnated in order to
determine the extent of the irnpairment loss lif anv).
Intangible assets with indefinite useful lives 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 ¢ash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-
term liquid investments with original maturities of three months or less. and bank overdrafts.
Bank overdrafts are shown within borrowings in current liabilities.
Financlal instruments
The charity has elected to apply the prov5sions of Section 11 'Basic Financial Instruments, and
Section 12 '0ther FinancSal Instruments Issue5, of FRS 102 to all of its financial instruments.
Flnancial instrurnents are recognised In the charity's balance sheet when the charlty becomes
party to the contractual provisions of the instrument.
Financial assets and Ilabilities are offset, with the net amounts 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
simultaneouslv.
8asic financlal assets
8asic flnancial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
flnancing 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 liabilities, including creditors and bank loans are initially recognised 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 UMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Trade creditors are obligations to pay for goods or seNices that have been acquired In the
ordinary course of operations from suppliers. Arnounts payable are classified as current
liabilities if payment Is due wlthin 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 usin8 the effettive interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charitys contractual obligations expire or are
discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entltlement Is recognised in the period in which the
employee's services are received.
Termination benefits are reco8nised immediately as an expense when the chartyls
demonstrably committed to terminate the employrnent of an employee or to provide
terminatlon benefits.
Critical a¢countlng estimates and judgements
In the application of the charit￿$ accounting policies, the Trustees are required to make
judgements, estimates and a55umptions 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 fartors that are considered to be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are revlewed on an on8oin8 basis. Revlsion5 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.
10

BCDA UMITED
NOTE5 TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30JUNE 20Z4
Investment Income
2024
2023
Contribution from BCDA Tradin8 Ltd
7,345
6,674
Donatlons and le8acies
2024
2023
Other donations
Grants
2.342
1,803
685
7,160
4,145
7,845
Charltles artlvltles Income
2024
2023
Excurslons, classes and functSon5
8.991
5,455
Charltable activitles expendlture
2024
2023
Depreciation and impairment
Insurance
Donations
Licences
Excursion5, classes & functions
Property maintenance
Cleaning
Equipment repairs
Printing & stationery
Sundry expenses
Bank fees
16,208
978
130
83
12,226
3,456
16,208
828
200
575
9,660
38
170
630
171
159
164
33,450
869
28.442
Share of governance costs {see note 7)
34,319
29,290
Analysls by fund
Unrestricted funds
Restrirted funds
16,308
18,011
10,082
19,208
34,319
29,290
11

BCOA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Support costs
Support
Costs
Governance
Costs
Basis of
Allocation
2024
2023
Legal and professional
869
869
848
Governance
Governance costs includes payments to the independent examlners of £800 (2023 - £800) for
accountancy fees.
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or
benefits from the charity during the year.
Employees
There are no employees.
io
Tanglble fixed assets
Flxtures,
Fittiny and
Equipment
8uildln85
Total
Cost
At l July 2023 & at 30 June 2024
Addition
751.630
35,123
786,753
751,630
35,123
786,753
Oepreclatlon
At l July 2023
Charge for the year
193,178
15.033
31,598
1,175
224,776
16,208
At 30 June 2024
208,211
32,773
240,984
Net book value
.At 30 June 2024
543,419
2,350
545,769
At 30 June 2023
558,452
3,525
561,977
11
Debtors
2024
2023
Contribution frorn BCDA Trading Limited
VAT
7,345
6,145
167
7,345
6,312
12

BCDA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
12
Credltors: amounts falling due wlthin one year
2024
2023
Creditors
Accruals
Companies House
337
1,800
370
1,750
2,507
1.750
13
Restrlcted funds
Openln8
Balance
Closin8
Balance
Income
Expenditure
Transfer5
The Big Lottery Fund
North East Region
Larne Borough Council
Others
396,935
26,094
160,846
2,985
(5,011)
(5,011)
15,0111
(2.9781
391,924
21.083
155,835
1,810
1.803
586,860
1,803
18,011
570.652
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
Contlngent Ilabllltles
Certain grants received and recelvable 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 quantlfy the potential financial effect or give an indication of timing as to the
liabilitles that may arise.
15
Analysls of Net Assets between funds
Tanglble
Flxed Assets
Current
Assets
2024
Total
Unrestricted funds
98,876
98.876
Restrlcted funds
The Big Lottery Fund
North East Region
Mid & East Antrlm Borough Councll
Others
383,630
12,789
147,540
1,810
8.294
8,294
8,295
391,924
21,083
155,835
1,810
545,769
24.883
570,652
545.769
123,759
669,528
13