Cornpany registration number.. N1604442 Charity registration number- 102132 BALLYARDS CHARITABLE TRUST TRUSTEES, REPORT AND UNAUDITED FXNANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 SD BROWN & COMPANY CHARTERED CERTIFIED ACCOUNTANTS CARNEGIE BUILDING 25-27 EDWARD STREET PORTADOWN ARMAGH 8T62 3NE
Ballyards Charltable Trust Contents Page Trustees. Report Independent Examinerfs Report statsment of Flnanclal Attlvities lindudin9 Income and Expenditure Account) Balance Sheet Note5 to the Financlal StatemeThts
Ballyards Charitable Trust Company No. N1604442 Trustees. Report For The Year Ended 30 September 2025 The trustees present their report and the flnancial statements for the year ended 30 September 2025. Obie¢ti¥es aNI ActitIeS Aim5 and Objectives The Charity's objectsl Objeets l a specifically restritted to the following'.{11 To prodalm the Chistlan message by promoting the personBI,spiritual,family,physlcal and financial wellbelng of people of all ages in Northem Ireland and abroad, {21 by the provision of any support the OffirS may dtermlne, whether by supporting the Effectivene55 and efficiency of charities and the voluntary sector or prolvidlng suth support directly. R•forence and Admlnlstratlve Detalls Tru$te¢$ Mr Paul Paynter Mrs Kery Paynter (appointed 0110412025) Mrs M Paynter Charity Number 102132 Company P4umber NJ604442 Independent Examiner Samuel Davld Brown FCCA SD BROWN & COMPANY CHARTERED CERTIFIED ACCOUNTANTS CARNEGIE BUILDING 25-27 EDWARD STRE PORTADOWN ARMAGH BT62 3NE Page I
Ballyards Charltable Trust Trustees, Report (continued) For The Year Ended 30 September 2025 The trustees, report was approved by the board of trustees and signed on Its behalf by.. PD¢- Mr Paul Paynter Trustee 26 June 2026 Page 2
Ballyards Charitable Trust Independent Examiner's Report to the Trustees of Ballyards Charitable Trust For The Year Ended 30 September 2025 I report to the charity trustees on my examinaOn of the accounts of the COmpaY for the year ended 30 September 2025. Respon$ibilFtses and BasE5 of Report the th3rity trustees or the Company land also its dlrectors for the purposes of company law)1 you are responsible for the preparation of the accounts In accordance with the requirements of Companles Act 2006. Having satisfied myself that the accounts of the Company are not requlred to be audited under Part 16 of the 2006 Art and re digible for independent examination, I pOrt in respect of my examlnatSon of your charitys accounts as cathed out under sertion 65 of the Charlties Act. In tèrrying out rny examination I have followed the geneTrl Directions given by the Charity Commission for Northern Ireland under section 65(9)Ibl of the Charfties Act. Independènt Examlner's Statement I have completed my exarnltTraUo. I confirrn that no matters have come to My attention In connectlon wlth the examination glving me cause to believe.. l. accountlng records were not kept in respect of the Company as required by settlon 386 of the 2006 Art,. or 2. the accountg do not accord with those records,. or 3. the accounts do not comply with the accounting rqulrements of setdon 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view. whlch Is not a matter consldered as part of an independent examillation, or 4. the accounts have not been prepared In accordance wlth the methods and prfnclples of the Statement tsf Recommended Prartits for accounting and reporting by ¢hariti& applicable to charities preparing their accounts in accordance with the Flnanclal Report¥ng Standard appIlble in the UK and Republic of Ireland IFRS 102). I have no concerns and have come across no other matters in connectlon with the exarnin3tion to whlch attention should be drawn in thls report in order to enable a proper understanding of the accounts to be reached. Samuel Davld Brown FCCA 26 lune 2026 CARNEGIE BUILDING 25-27 EDWARD STREET PORTADOWN ARMAGH BT62 3NE Page 3
Ballyards Charitable Trust statement of Flnancial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025 2025 2024 Unrestrirtad U*Mstricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donatlons and legacles Other 107,613 17,116 15,600 17,767 124,729 33,367 EXPENDThURE ON: Ralsing funds Other {32,3331 164,8001 {16,E891 19,1001 (97.1331 {25,9891 NET INCOME 27,596 7,378 NET MOVEME1 IN FUIIDS RECONCILIATION OF FUNDS.. 27,596 7.378 Total funds brought foTrvard 415,009 4D7,631 TOTAL FUNDS CARRIED FORWARD 12 442,605 415,009 The notes on pages 6 to 9 forrn part gf these financial statements. Page 4
Ballyards Charltable Trust Balance Sheet As At 30 September 2025 2025 2024 Unrestricted funds Total funds Notes FIXED ASSETS Tingible Assets 399,909 399,909 399,909 399,909 CURRENT ASSETS Debtors io 2,253 41,043 Cash at bank and in hand 15,100 43,296 15.100 Credltors: Amounts Faljlng Due Withln One Year li {6001 CURRENT ASSETS (LIABJLITJES) 42,696 15,100 TOTAL ASSETS LESS CURRENT LIABILITIES 442.605 415,009 NET ASSETS 442,605 415,009 FUND5 OF THE CHAR Unrestricted Funds 442,605 415,009 TOTAL FUNDS 12 442,605 415,009 For the year ending 30 September 2025 the chatable company was entitled to exemptlon frorn audit under section 477 gf the Companies Act 2006 relatlng to small companies. The members have nrt required the company to obtsin an audlt In accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Art with respett to accounting records and the preparation of accounts. These accounts have been prepared and delivefftd in aCCDrdan with the pmvlslons appllcable trj companles subject to the small ¢ompanie5 regime. On behalf of the board Mr Paul Paynter Trustee 26 June 2026 The notes on pages 6 to 9 form part of these finèncial statements. Page 5
Ballyards Charitable Trust Notes to the Financial Statements For The Year Ended 30 September 2025 l. General Infomiatlon Ballyards Charltable Trust Is a company Ilmited by guarantee, i¢Korporated In Northem Iland, registered number N1604442 and register¢d tharity nurnber 102L32. The registered Offi 15 2. Aecounting Policies 2.1. Basls of Preparatlon of Flnanclal Statsments The financial statements have been prepared in accordance with the Charlttes SORP (FRS 1021 'Ac¢ounttng and Reporting by Charities: Statement of Recommended Practice appllcable to charities prepang their accounts In acwrdance with the Financial Reparting Standard applicable in the UK and Republic Df Ireland IFRS 1021 leffectlve I January 2019)" Financial Reporting Stsndard 102 The Financial Reporting Sndr applicable in the UK and Republi¢ of Ireland" and the Compafiies Act 2006. The tharltable cornpany Is a Publlc Beneflt Entity as defined by FRS 102. 2.2. Encoming Resources All Incomlng resour$ are Included Sn the ststerrent of financial activltles when the charity is entitled to the Income and the amount can be quantlfied with reasonable accuracy. The followin9 Specific policies are applied to particular categories of income: Voluntary incorne is received by way of grants, donations and gifts and is included in full in the statement of flnancial actlvles when re]Vable. Grants where entitlement is not conditional on the delivery of a 5peciftc perforrnance by the charity. are recogni5ed when the charity becomes unconditionally entitled to the grant. Donated services and facilities are included at the value to the chaty where thls can be quantlfled, The value of services provided by volunteers has not been included. Gifts donateij for resale are Induded as Incomlng resources wlthin activities for generating fund5 when they a5 sold, Grants Includlng grants for the purchase of fixed assets are recognised In full in the staternent of financial activitie5 in the year In which they are receivable. 2.3. Tanglble Flxed Assets and Depreciation Tangible fixed assets are rneasUd at cost less a¢¢umulate(I depreciation and any accumulated Impairment losses. Depreclatlon is provided at rates calculated to write off the cost of the fixed a55ets, les5 their estimated residual value, over their expetta useful lives on the followlng bases.. Freehold 2.4. Cash and Cash Equlvalents Cèsh and cash equivalents are bosic financial asset5 and include cash in hand and deposlts held at call with banks, other short-terrn highly liquid investments that mature in no more than three months from the date of acqulslUon and are alIV ¢onvertible to a known amount of cash wlth lnslgn1flnt rlsk of change in value, and bank overdrafts. 3. Income from Donatlon$ and Legacles 2025 2024 Unrestrlcted Unrestricted fvnds funds Donation5 and gifts Glft aid 105.360 2,253 15,600 107,613 15,600 Page 6
Ballyards Charltable Trust Notes to the Flnancial Statements (continued) For The Year Ended 30 September 2025 4. Othér Income 2025 2024 Unrestricted Unrestrirted funds funds Conacre Contributlon to Overheads Offgern Nl RMI Rec¢ipts 1.880 12.667 2,569 870 14.279 2,618 17,116 17,767 5. Analygls of Expendlture 2025 Activities ndertaken dlre¢tly Support sts (see note 6} Total Raising funds 175 32,158 32,333 2024 Artl¥itie$ undertaken directly Support costs (see note 61 Total Raising funds 183 16,706 16,889 6. Support Costs 2025 RaisTng fund5 mises expenses General admlnlstratlon 30,916 90 1,152 Governance costs 32,158 2024 Ralslng funds Premises expenses General administrdtion L5,375 779 Govemano costs 552 16,706 ge7
Ballyards Charitable Trust Notes to the Flnanclal Statements (contlnued) For The Year Ended 30 September 2025 7. Independent Examsnqrfs Remunqratlon 2025 2024 Indépendent examination of the financial statements 1.152 552 8. Average Number of Employees Averège nutnber of etnployees during the year was.. NIL12024.. NIL) 9. Tangibl• Assèts Land & Property Freehold Cost As at l October 2024 399,909 As at 30 September 2025 399,909 Net Book Value As at 30 september 2025 399,909 As it l October 2024 399,909 10. Debtors 2025 2024 Due wlthin one year other debtors 2,253 11. Creditors: Amounts Falling Due Within One Y•ar 2025 2024 Acu015 and deferred Income 600 12. Movement In Fund5 Asatl October 2024 Asat30 Septemlw 2025 Jn¢ome Expendllure Unrestrlcted fvnds General.. Generèl unrestricted fund 415,009 124.729 197,1331 442,605 7otal funds 415.009 124,729 197,1331 442,605 ge8
Ballyards Charitable Trust Notes to the Financial Statements (continued) For The Year Ended 30 September 2025 Asati Ortober 2023 Asat30 September 2024 Income Expendlture Unrestrlcted funds General.. General unrestrlcted fund 407,631 33,367 125,9891 415,009 Total fvnds 407,631 33,367 125,9891 4I5,009 13. Transactlons wlth Trustees During the year the expense5 reimbursed to the trustee5 or pald dlrettly to thlrd partles were as follows.. 2025 2024 Travel 685 14. Related Party Di5closur•s There were no lated party trdnsactiOn5 in the year. 15. Company Ilmlted by guarnntee The company Is Ilmlied by guarantee and has no share capltal. Every rnember of the company undertakes to Contribute to the assets of the companyi in the event of a winding Upi such an amount as rnay be reqUId not exceeding £1. Page g