MERVILLE RESIDFNfs ASSOCIATION
NANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
CHARITY NUMBER: NIC101797

MERVILLE RESIDENfs ASSOCIATION
ID
YEAR ENDED 31 DECEMBER 2023
Contents
Trustees and other information
Report of the Trustees
Statement of Truste&s Responsibllities
Income and Expenditure Account
Balance Sheet
Notes to the Financial Statements
9-10
Independent Examiner's Report
11

MERVILLE RESIDENTS ASSOCIATION
YEAR ENDED 31 DECEMBER 2023
Trustees and other inforniation
TRUSTEES
Anna Douolas (Treasurer)
Gavall Rafferty (Secretary)
Lorraine Duncan (Chal￿erson)
Robert Browne
Clifford Duncan
Margaret Gearty
Laura Mallon
Angus Mccuaig
Louise Mitchell
Kdtherine McKinney
Ruth Robinson
Emma Goodall
REGISTERED ADDRESS
Merville House
Merville Garden Villages
Whitehouse
Newtownabbey
BT37 9TH
BANKERS
Ulster Bank Limiied
Monkstown
Newtownabbey
BT37 OLF
ACCOUNTANTS
Hopper & Co
Chartered Accountants
6 Doagh Road
Ballyclare
BT39 9BG
Page I

MERVILLK RESIDENTS ASSOCIATION
YEAR E[￿ED 31 DECEMBER 2023
ort of the Trustees for
ear ended 31 December 2023
Th¢ Management Committee present their Report together with unaudited accounts
for year ended 31 December 2023.
Reference and Administrative Details
Merville House
Merville Garden Villages
Whitehouse
Newtownabbey
BT37 9TH
Registered Charity in Northern Ireland (NIC 101797)
Chari
TrllsteeslDirectors
The Charity Trustees who served during the year or who were trustees at the date of
this report w¢re
Anna Douglas (Treasurer)
Gavan Raffety (Secretary)
Lorraine Duncan (Chairperson)
Robert Browne
Clifford Duncan
Margaret Geaty
Laura Mallon
Angus Mccuaig
Louise Mitchell
Katherllie McKinney
Ruth Robinson
Emma Goodall
Status
The Ch￿lty is registered with the NI Charities Commission under reference
NICI 01797. The Cl]arÈty has also b¢cn accepted as a charity by the Inland Revenue
under reference XN48639 and as such no provision for tsxation has been made
Page 2

MERVILLE RESIDENTS ASSOCIATION
YEAR ENDED 31 DECEMBER 2023
Strncture & Mana
ement
Merville Residents Association is a charity which is governed by its Constitution.
The organisation is primarily managed by a Management Committee made up of
Office bearers and other committee members.
There is currendy one employee.
tion & Pur
ose
The principal activity of the Charity is to promote the benefit and equality of
opportunity to the residents of Merville Garden Village without distinction between
persons of different religious belief, political opinion, racial group, age, marital status
or sexual orientation; between men and women generally. between persons with a
disability and persons without. and between persons with dependants and persons
without; and to assist local authorities, voluntary organisations and residents in a
cornmon effort to advance respect, mutual understanding and education. and to
provide facilities in the interests of social welfare for recreation and leisure time
occupation with the object of improving the conditions of life for the said residents;
and to assist in the maintenance and nwiagement, and to facilitate andlor co-operate
with any statutory or non-btatutory authority for the bettemient of the physical
environments of Merville House, Merville Garden Village, ￿]d neighboring
communities, for aCti￿tieS promoted by the Association ¢fftd its constituent bodies in
the furtherance of the above object.
Activities & Ob'ectives
The objective of Merville Residents Association is to maintdin the character of
Merville Garden Village and to continue to build a community which is attractive.
vibr1￿t, and inclusive in which everyone has the opportunity to participate in all of the
Associations activities. We aim to achieve this through engaging with the local
comniunity to identify needs and gaps in the provision and creating events, activities,
programmes and services to meet these needs. AII our activities encourage tlie
Community to engage with each other. We address social inclusion and continue to
encourage particularly our local senior citizens to engage with others addressill17
loneliness of the elderly. Our community live in a connected, safe, clean and vibrant
Village, our welcon]ing and familiar to all residents. Our citizens achieve their full
potential at many of our activities and celebrations, they are safe in a familiar
environment our Members are on hand to assist and encourage all our visitors. We
promote all our beneficial activities to all residents of Merville Garden Village
without distinction between persons different religious belief, political opinion, racial
group, age marital status or sexual orielltatson, between persons with a disability
persons without alld between persons with dependents and person without.
Page 3

MERVILLE RESIDENTS ASSOCIATION
YEAR E￿￿ED 31 DECEMBER 2023
Achievements & Perforniance
Merville House is situated within the Va]ley I social outpllt area. The majority of
people living in this area are aged 16-39 and 40-64. This population patter is
reflective of the actlvities and achievements delivered within Merville House. Our
achievements have reached out to an inter-generational age groups. Merville
Residents Association main achievement has been to bring together a community
tluough the positive impact of all our activities. We have continued to promote the
activities of the Charity and encouraged the local and wider community to use and
continue to use Merville House. We have promoted a feel good factor for everyone,
our activities instiIl confidence in those who attend and encourage networking and
engagement. We have addressed social inclusion through perfonnance of all our
activities. We have encouraged our local senior citizens and those from the wider
community to engage with each other. We will continue to achieve good working
relations with all members of our community.
Public Benefit Statement
Merville Residents, Association believe that our purposes satisfy both elements of the
public benefit requirement. Tl)e direct benefits which flow from this piirpose include
an appreciation of civic values, social inclusion for all and the provision of recreation,
a beneficial use of leisure tijne and the improvement of conditions of life for local
residents. All of our activities are open and accessible to everyone. We take into
considerations when planning our public activities, that they are planned irrespective
of the beliefs or views of all those who may attend. We welcome all regardless of
religious or political beliefs, regardless of l'ace or age, marital status, sexual
orientation, dependents, gender or disability.
The trustees confirni that they have complied with the requirements of section 4 of the
Charities Act 2008 to have due regard to the public benefit guidance published by The
Charity Commission for Northern keland.
Financial Review
The Financial Statements show a deficit for the period of £5,004 (2022: surplus
£4,802).
Page 4

MERVILLE RESIDENTS ASSOCIATION
YEAR ENDED 31 DECEIWIBER 2023
Reserves Polic
The Trustees of the ch￿ltY have established a policy whereby the unrestricted funds
not committed or invested in tallgible fixed assets ('the free reserves,) held by the
ch￿ltY should amount to between 2 and 6 months worth of the resources expended
which equates to between £6,435 and £19,305 in general funds. At this level, the
,Trnstees feel that they would be able to continue the current activities of the charity
in the event of a significant drop in funding- bowever. it would obviously be
necessary to consider how the funding would be replaced or activities changed. At
present the free reserves (which exclude designated funds), amount to £38,385 and is
above the Trustees, target range. The Trustees continue to work towards maintaining
their free reserves target.
Plans for the future
The charity plans to continue the activities oudined above in the forthcoming years
subject to satisfactory funding arranoements. There are no similar activities held
within the surrounding area that address social isolation in particular for our senior
residents of the commuiiity. We will continue to welcome all residents of Merville
Garden Village and the widei conununity to Merville House with Merville Residents
Association guiding, advising and welcoming. We strive to continue to support and
encourage our residents tluougli the activities and workshops we provide.
Page S

MERVILLE RESIDENTS ASSOCIATION
YEAR ENDED 31 DECEMBER 2023
Statement of Trustees Res
onsibilities
The Trustees are responsible for the preparation of Financial Statements for each
financial period which give a true and fair view of the surplus or deficit arising in the
period and of the &%sets and liabilitics of the Charity as at the end ol the financial
period.
The Financial Statements att to be prepared on a going concern basis unless it is
inappropriate to assume that the Charity will contAnue in operation for at least 12
months following the period end date.
The Trustees are responsible for the maintenance of proper accounting records which
disclose with reasonable accuracy the financial position of the Charity at any given
time. They are responsible for safeguarding the assets of the Charity and for taking all
necessary steps for the preventioii or detection of fraud and other irregularitiFs.
ned on behalf of the Trustees:
Dated:
(Lorraine Dunc
airperson)
0414J4
Dated..
(Anna
uglas- Treasurer)
24-[1tsl+
Page 6

I¥IERVILLE RESIDENfs ASSOCIATION
YEAR ENDED 31 DECEMBER 2023
Income and
ellditure Account
2023
2022
Restated
Income: Grants
Antrim & Newtownabbey Borough Council
HMRC ~ CJRSS Grant
other Donations
9,050
17,431
50
71
9,100
17,503
Income: Charltable A¢llvlties
Room Hire
Membershlp Fees
Event in¢om&
Other income
Total Income
21,696
18,841
2.560
250
33,606
900
Expenditure:
G8neral Ex
Wages
Bank Fees
Flunning Costs
MI￿ Expenses
Local Events/Projects
Depreciation
nse
17,305
68
11,637
11,648
46
17,106
8,949
651
38,610
2,774
872
(Dgficilllsutplus for the poriod
5,004
4,802
Reserves Brought Forward
43,362
38,560
Reserves Carried Forward
38,358
43,362
Page 7

MERVILLE RESIDENTS ASSOCL4TION
YEAR ENDED 31 DECEMBER 2023
Balance Sheet
2023
2022
Restated
Flxed assets:
Furniture & Equipment
651
651
Current assets:
Debtors
Merville House Llmlted
Ulster Bank current account
Cash in Hand
Sl Acc
2,843
11,953
8.323
483
15.477
2,843
14.677
10,160
525
15,227
39,078
Current Ilabllllle$:
CredilorlAccruals
PAYE
720
720
720
720
38,358
Charity ReseNes:
At 1 January
{Deficitl/Surplys
43,382
5.004
38,560
4,802
At 31 December
Signed
Dated:
(Anna Douglas: Treasurer)
41ialz*
Page 8

MERVILLE RESIDENTS ASSOCIATION
YEAR ENDED 31 DECENIBER 2023
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st
DECEMBER 2023
I ACCOUNTING POLICIES
1.1 Basis ofpreparation
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS 102).
Merville Residents Association meets the definition of a public benefit entity under
F'KS 102. Assets and liabilities are initially recognised at historical cost or transaction
value unless otherwise stated in the relev￿lt accounting policy notes.
The trustees consider that there are no material uncertainties about the charity's ability
to continue as a going concern nor any significant ￿eaS of uncertainty that affect the
carrying value of assets held by the charity.
Tlie chaLity opted to early adopt Bulletin I published on 2 February 2017 and have
therefore not included a cash flow statement in these financial statements.
1.2 Fund accounting
Incoming resources that may be applied for the Association, s general purposes are
treated as 'unrestricted' incoming resources and are credited to the 'unrestricted
funds,. Funding for purposes designated for a specific purpose by Council is credited
to 'designated funds,. Where a donation or grant is required to be used for a specified
purpose, the amount Collcerned is treated as a 'restricted' incoming resource and is
credited to the appropriate 'restricted fund,.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the
Ch￿ltY is entitled to the income and the amount can be quantified with reasonable
accuracy. The following specific policies are applied to particular categories of
income:
Donated services and facilities are included at the value to the charity where this can
be quantified.
Investment income is included when receivable.
Incoming resources from grants, where related to perfonnance and specific
deliverables, are accounted for as the Ch￿ltY earns the right to consideration by its
perforniance.
Page 9

li
ERVILLE RESLDENTS ASSOCL4TION
YEAR ENDED 31 DECEMBER 2023
1.4 Bank interest
Bank interest is recoollised as an incoming resource when it is credited to the bank
statement. All bank interest Is treated as unrestiicted income to the General Fund.
1.5 Resources Expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure
includes any VAT that cannot be fully recovercd, and is reported as part of the
expenditure to which it relates.
1.6 Fixed assets
All items of capital expenditure below £1 00 are written off as incurred.
Page 10

MERVILLE REStDENTS ASSOCIATION
TAR ENDED 31 DECEMBER 2023
INDEPENDENT EXAMINER'S REPORT
I report on the financial statements of Merville Residents Association for the year
ended 3 1st December 2023.
Respective responsibilities of trustees and independent examiner
Merville Residents Association's trusiees arc responsible for the preparation of the
financial statements in accoidallce with the temks of the Charities Act (Northern
Ireland) 2008.
Merville Residents Association's trustees consider that an audit is not required under
section 65(2) (audit) of the Charities Act (Northern Ireland) 2008 for the year and that
an independent examination under section 64(1) of the Charities Act (Northern
eland) 2008 is required.
It is my responsibility to:
examine the accounts
to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examinatioii was carried out under Section 65 of the Charities Act (Northern
Lreland) 2008. An examination includes a review of the accounting records kept by
the Charity and a comparxson of the financial statements presented with those records.
It also includes consideration of any unusual items or discIosures in the financial
statements, and seeking explanations from the trustees concerning any such
matters. The procedures do not provide all the evidence that would be required in an
audit, and consequendy I do not express an audit opinion on the view given by the
financial statements.
Independent examiner's statement
In the course of my examination, no matter has come to my attention:
(l) which gives me 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 staternents which accord with the accounting records in
accordance with Section 64 of the Charities Act (Northern Ireland) 2008 have
not been met. or
(2) to which, in my opinion, attention should be drawn in order to enable a proper
understandi
of the financial statements to be reached.
6 Doagh Road
Ballyclare
Co. Alltrim
United Kiugdo
BT39 9BG
Simon Hopper FCA
Hopper & Co
Chartered Accountants
Page 11