Company registration number.. N1613923
Charity registration number.. 102172
Bawn Development Association
(A Company limited by guarantee)
Annual Report and FinaDcial Statements
for the Year Ended 31 Augllst 2018
Thomas Oliver and Associates Limited
l Moygashel Mills PArk
Dungannon
Co Tyrone
BT717DH

Bawn DevelopnTrent Association
Contents
Reference and AdminISt￿lye Details
Trusie£s' Report
Statement of TTUStees' Responsibilities
tndependent Examinels Report
St￿ernent of Financial Activities
Balance Sheet
6t07
Notes to the Financial Statements
81014

Bawn Development Association
Reference and Administrative Details
Trustees
Mrs Annie Marshall
Mrs Carol Cardwell
Mr Esdale Lockhart
Mr Trevor Lockhart
Mr Ketm¢th Mccammon
Mr Leslie Mccammon
Secretary
Mrs Annie Marshall
Principal Offiee
81 Derginagh Road
Dungann¢)n
Co Tyione
Bf70 ITW
Registered Office
81 Derginagh Road
Dungannon
Co Tyrone
BT70 ITW
The charity is incorporated in Northern Ir¢lan(L
N1613923
CoJDpaDy Registration Number
Charity Registration Number
102172
Independent Examiner
Thom&8 Oliver amd Associates Limited
l Moygashel Mills Park
DUngal￿On
Co Tyrone
BT717DH
Page I

Bawn Development Assoeiation
Trustees, Report
The truste¢s, who are directors for the purposes of company law. present the annual report together with the
f￿anCIal statements of the charitable company for the year ended 31 August 2018.
Obje£tive5 and activities
Public benef
The association meet on a monthly basis to mix socially, plan events, raise fimd5 to provide support and
facilities to eas¢ social isolation. Guest speakers provide inforniation on health and well being to benefit the
community. The annual trip promotes well bein& networking and breaks down social isolation.
The twstees confirn) that they have complÈed with the requirements of section 4 of the Charities Act (Northern
Ireland) 2008 to have due regard to the publi¢ benefit guidanc¢ published by the cE￿ity Commission for
Northern Ireland.
Structure? governance aDd management
Financial instruments
Credlt rl¥k
The ctwity's principal financial &8sets ar¢ bank balances .
Liquidlty ris
In order to maintsin liquidity to en51￿C that sufficient fithds are available for ortgoing operations and futtwe
developments. the charity uses a mixture of long-temi and sh(Trrt-tenn debt finance.
Further dctails regarding liquidity risk can be found in the Statement of accounting policies tn the financial
Statements.
The annual report approved by the trustees of the ch￿lty on 22 May 2019 and signed on its behalf by..
Mr Trevor Lockhart
Trustee
Mr Leslie
ccammon
Page 2

Bawn Development As$ociation
Statement of Trnstees, Responsibilities
The tNstees (who are also the directors of Bawn D¢velopmeni Association for the PUTposes of cotnpany law)
are responsible for preparing ihe tru5tees' report and the financial statements in ac£ordance with the United
Kingdom Accounting Sthndards (United Kingdom Generally Accepted Accounting Practice} 2nd applicable law
and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trllstees must not approve the fjnancial statements unless ihey are satisfied thai they give a true and fair vi¢w
of the state of affairs of the charitable company and of its incoming resources and application of resource5,
including its income and expenditure, for that perio(L In preparing these f￿an¢]￿l Statements. the trust¢¢s are
reqllired to..
Select suitsble accounting policies and apply them ¢onsistently;
observe the methods aJ)d principles in the Charities SORP-
make judgements and estimates that are r￿Onable and prudent"
stAt¢ whether applicable UK Accounting Stsndards have been followe(L subject to any mat¢rial departures
di%losed and explained in the f￿ancial statements., and
prepare the financial ststements on the going conrxrn basis unless it is inappropriate to presume that the
charitsble company will continue in business.
The trustees are reswnsible for keeping adequate accounting records thai ar¢ sufficient to show and explain the
charitable company's transactions and disclose with reasonable accuracy at any tirne the fmancial position of the
charitable company and enable them to ensure that the financial statements comply with the Companies Act
2006. They are also responsible for safeguarding the a55¢ts of the charitable company and hence for iaking
rwonable steps for the prevention and detection otfraud and other irregularities.
Approved by the trustee5 of the charity on 22 May 2019 and Si￿ed on its behalf by..
Mr Trevor Lockhart
Ttwtee
Mr Leslie Mccammon
Trustee
Page 3

Bawn Development Association
Ind¢pendent Examiner's Report to the trustees of Bawn Development Association
I report to the charity trustees on my examinAtion of the accounts of the charity for the year ended 31 August
2018 whidj are set tsut on pages 5 to 14.
Re$pectlve responsibilities of trustees and examiner
As the ciwity's trustees of Bawn Development As50ciaiion (and also its directors for the purposes of Company
law) you are responsible for the prepardtion of the a¢counts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act.).
Having sat15fied myself that the accounts of Bawn Development Association are not required to be audited
uttd¢r Part 16 of the 2006 Act and are eligible for independent exaMi[￿lOn, I report in respect of my
examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011
Act,). In carrying out my examination I have followed the Directtons given by the Charity Commission under
seciion 145(5Xb) of the 2011 Act.
Independent examiner'5 ststement
I have completed my examination. I confirn] that no matters have come to my attention in connection with the
examination giving me cause to believe=
accounting records were not kepi in respect of Bawn Development Association as required by section 386
of the 2006 Act; or
2. the accounts do not ￿Cord with those recon￿. or
3. the accounts do not comply with the a¢counttng requirements of section 396 of the 2006 Act other thaj)
any r¢quirement that the ¥counts give a 'rrue and fair view, whi¢h is not a matt¢r considered &8 part of an
tnd¢pendent examination. or
4. the accounts have noi be£n prepared in accordanc¢ with the m¢thods and principles of the Statement of
Recommended Practice for accounting and reporting by charities lapplicable to Ch￿ltIeS preparing their
accounts in accordance with the Financial Reporting Stsndard applicabl¢ in the UK and R¢public of
Ireland (FRS 102)}.
I have no contern5 and have come across no other matters tn conne£tion with the examination to which attention
shoutd be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Thomas Oliver and AssociAt¢s Limited
Certified }￿b]IC Account2nts
l Moygashel Mills Park
DungaT￿on
Co Tyrone
BT717DH
22May2019
Page 4

Bawn Dcvelopm¢nt Assoeiation
Statement of Financial Activities for the Year Ended 31 August 2018
ncluding Ineome and Expenditure Account and Statement of Total Reeognised Gains
and Losses)
Unrestricted
fuods
Total
2018
Note
Income and Endowmet)ts from:
Donations and l¢gacies
Social
2,268
5,425
2,268
5,425
Total income
7,693
7,693
Expenditure on:
Raising fimds
Other expenditure
(300)
(2,266)
(300)
2,266)
Total expenditure
(2,566)
(2,566)
N¢t income
5,127
5,127
Net movement in funds
5,127
5,127
Reconciliatiory ol fund$
Totsl fi￿d$ brought forward
Total funds carried fonvard
22.302
22.302
27.429
Unrestricted
funds
27.429
Total
2017
Note
Income and ElldowmeDts from:
Dtsnations and legacies
Social
177
6,100
177
6.100
Total incom¢
6,277
6,277
Expenditure on:
Other expenditure
Total expenditure
{2,216
(2,216
(2216)
(2.216)
Net income
4,061
4,061
Net movement in fimds
4,061
4,061
Reconciliation of funds
Totsl fi￿￿8 brought fonvard
Total funds carried fonvArd
18,241
18,241
22,302
22,302
All of the charity's activities deriv¢ from ctsntinuing operation5 during the abov¢ tsvo periods.
The funds breakdown for 2017 is shown in note I l.
Pege 5

Bawn Development Assoeiation
Oiegistration number.. N1613923)
Balance Sheet 28 at 31 August 2018
2018
2017
Note
Fixed assets
Tangible assets
38.435
38,435
Current 3$sets
Debtors
Cash at bank and in hand
412
3,900
415
747
4,312
1,162
Creditors: Amounts falling due witlain One year
Net current liabilities
(10,318
(10,295
6,006)
9,133
Total assets less eurrent liabilities
32,429
29.302
CTeditor5: Amounts falling dlle after more than oDe year
Net assets
10
5.000)
{7.0(M))
27.429
22,302
Funds of the eharity:
Unrestricted ineome funds
Unrestricted fut
27.429
Total funds
27,429
22,302
For the fmancial year ending 31 August 2018 the charity w&8 entitled to exemption from audtt under section 477
of the Companies Act 2006 rel&ing to sma]I companies.
Directors, responsibilities..
The members have not requtred the charity to obtsin an audit of its acwunts for the year in question in
accordanc¢ with section 476; and
The directors acknowledge thetr resry)nsÈbilities for complying with the requirem¢nts of the Act with respect
to accounting records and the prepardtion of accounts.
These accounts have be¢n prepared in accordance with the provisions applicable to compani¢s subject to the
small ¢ompanres regime.
Page 6

Bawn Development Association
(Registration number: N1613923)
Balance Sheet as at 31 August 2018
Th¢ financial statements on pages 5 to 14 were approved by the trustees. and authorised for issu¢ on 22 May
2019 and signed on their behalf by=
Mr Trevor Lockhart
Trustee
Mr Leslie Mc
Trustee
ammon
Page 7

Bawn Developm¢nt Association
Notes to the Financial StatemeDts for the Y¢ar Ended 31 August 2018
I Charity status
The charity is limired by guarantee, jncotporn￿d in Northern Ireland. and consequentty does not have share
capitsl. Each of the trnst¢es is liable to contribute an amount not exceeding £Nil towards the assets of the charity
in the event of liquidation.
The address of its registered oifice is:
81 Derginagh Road
Dungatmon
Co Tyrone
BT70 ITW
The principal place of business is:
81 Derginagh Road
Dllngajmon
Co Tyrone
BT70 ITW
These fmancial statements were authorised for issue by the trustees on 22 May 2019.
2 Accounting poli£ies
Sllmrnary of significant aetounting policies and key accounting estimates
The principal accounting policies appli¢d in the prepardtion of these financial siatement$ are set out below.
These policies have be¢n consistently applied to all the yetr5 presented unless othen¥ise staled.
Statement ofcompliartce
The fmancial statements have been prepar¢d in accordance with Accounting and Reporting by Charittes:
Statement of Recommended Practice applicable to charities preparing their accounts in accordanee with the
Financial Reporting Stsndard applicable in the UK and Republic of Irelaltd (FRS 102) {effective l January
2015) - (char￿tieS SORP {FRS 102)). the Finan¢ial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Cornpanies Act 2006 and Charitles Act 2011.
Basis of preparation
Development Ass0¢iation meets the definition of a public ben¢fLt entity under FRS 102. A$5ets and
liabilities are initially recognised at historical Cost or transaction vtiu¢ wJl¢ss othetwise ststed in the relevant
accounting Poli￿ notes.
GoiDg coneern
The trustees consider that there are no material uncertainties about the charitys ability to continue &$ a going
concern nor any Si￿lfIcant areas of unc¢rtainty that affect the carrying vaiue of assets held by the charity.
Exemption from preparing a casb flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a 05h
flow statement in these financial statements.
Page 8

Bawn Development Association
Notes to the Financial Statements for the Year Ended 31 August 2018
Income and endowments
All income is recognised once the charity has entitlement to the income, it ts probable that the income will be
eived and th¢ amount of th¢ income receivAbl¢ can be rnwured reliably.
Donatlons ondlegock
Donations are recognised when the charity ha5 been notified in writing of both the amount and settiernent date.
In the event that a donation is subject to condstions that require a l¢vel of perfomiance by the charity before the
tharity is entitled to the filnds. the income is deferred and not r¢cognised until either those ¢onditions are fully
meL or the ￿lfilMent of those conditions is wholly within th¢ control of the clwity and it is probable that these
conditions will be fulfilled in the reporting period.
Grttllts receivoblÉ
Grants are recognis¢d when ihe charity has an entitlement to the fjjnds and alry condttions linked io the grants
hav¢ been met. Where ￿rfor[nanc¢ conditions are attached to the g[￿t and are yet to be mei the tncom¢ 15
r¢cognised as a liability and included on the ba]ance sheet as deferred income to be rel￿ed.
Expenditsre
All expenditure is recO￿lSed once there is a legal or constrnctive obligation to that expenditure, il is probable
settlement is required and the amount can be measured reliably. All c05ts are allocated to the applicabl¢
expenditure heading that aggregate similar costs to that category. Where costs ¢arLnot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources. with central staff
Costs allocated on the b￿lS of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Rqisingfunds
These are costs incurred in attracting volyntary income, the rnanagernent of investments and thos¢ incurred in
trading a¢tivities that raise fimds.
Support costs
Support costs include central fiujctions and hav¢ been allocated to activity ¢ost categories on a b&sis consistenl
with the us¢ of resources, for example, allocating propety costs by floor areas. or per capit4 Staff costs by the
time spent and other costs by their usage.
Taxation
The charity is considered io pass the tests set out it] Paragrdph I Schedule 6 of the Fin2nce Act 2010 and
therefore it meets the definition of a ¢haritable company for UK Corporation purposes. Accordingly, the
¢harity is potentially exernpt from tsxation in r¢spect of income or capital gains received within eategories
overed by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that Such income or gain5 are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost.
Cash and eash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquid
investments that are readily convertible to a known amount of c&8h and are subject to an insignificant risk of
chang¢ in value.
Page 9

Bawn Development Association
Notes to the Financial Statements for the Year Ended 31 August 2018
Borrowings
Interest-bearing borrowings are iftiti2ily recorded d fair value. net of transaction costs. Intrrest-bearing
borrowings are subsequently carTied at amortised cosl with the difference between the proceed5, rjet of
transaction costs, and the amoung due on redemption bcing recognised as a Ch￿ge to the Ststement of Financial
Activities over the period of the relevant borrowing.
Interesi expense És rewg)ised on the basis of the effe£tive interest method and is included in intrffst payable
d similar charges.
Borrowings are cla8sifi¢d as currentlsknilities unless the charity has an unconditional right to defer settlement of
the liability for at least twelve months after the reporting date.
Pund structure
Unrestr2cted income fi]nds are genera] fimds that are av2ilAbl¢ for use at the tr￿￿eS'S di5¢r¢tion in fiutherance
of the objectives of the charity.
FinaDeial iDStruments
ClassIf￿allon
FIt￿iCIal assets and financial liabilities are reCO￿lSed when the charity becomes a party to the contractual
provisions of the instrwnent.
Financial liabilities and equity instruments are classified according to the substamce of the contractual
arraJ)gements entered tnto. An equity instrllm¢nt 15 any contract that evidences a residual interest in the 2S5¢ts of
the charity after deducting all of its liabiliiies.
Recognlllon 4ndmellsurÈnwnl
All financial assets and liabilities are initially Eneasured at transaction pric¢ (including transaction costs), ex¢¢pt
for those ftnancial assets classified as at fair value through profit or loss, which are initially measured at fair
value {which is nornially the transaction price ex¢luding transaction costs), tmless the arrangernent consti￿teS a
finaJ)cing transaction. If an arrangement constitutes a fmancing transaction, the financial &8set or fmanciAI
liability is measured at the pr¢sent value of the future payments discounted at a market rate of tnterest for a
similar debt instnllnent.
Financial assets and liabilities are only offset in the Statement of financial w)sition when. and only when there
exists a legally enforceable right to 5¢t off the retognised amounts and the charity intends either to settle oll a
net b2Si5, or to reaiise the asset and settle the liability simultaneously.
Financial assets are d¢reCO￿lStd when and only when a) the contractual rights to the cash flows from the
f￿ancIal asset expire or are settleiL b) the charity transfers to another paty substantially all of the risks and
rewards of ownership of the financial asseL or c) the charity. despite having retained some, but not all,
significant risks and rewards of ownership. transferred control of the &8set tt) another poty.
Financial liabilities are derecogni5ed only when the obligation specified in the contract is discharge4 cancelled
or expires.
Page 10

Bawn Development Association
Notes to the Financial Statements for the Year Ended 31 August 2018
3 Intome from donations and legacies
Unrestricted
fllnds
Totsl
2018
Total
2017
General
Donations and le￿cles,.
Donations from individuais
Grants. including capital grants.
Grant$ from other charities
850
850
177
1.418
1,418
2.268
2268
177
Pagell

Baivn Development Assoeiation
Notes to the Financial Statements for the Year Ended 31 August 2018
4 Trustees rernuneratlon and expenses
No trustees. nor any persons connected with thern, have received any remuneration from the charity during the
ye8r.
No twstees have received any reimbursed expenses or any irth¢r benefits from the charity during the year.
5 1ndependeDt examin*￿9 rernvlleration
2018
2017
Examination of the fmancial siatements
342
348
6 Taxatio
The charity is a r¢gistered chartty and is therefore exempt from t&xation.
7 Tangible fixed assets
Land and
buildings
Furniture and
eq￿1pment
Total
Cost
At I September 2017
38,202
233
38,435
At31 AUgll￿ 2018
38,202
233
38,435
DepreeiatÈon
At31 Augu5t2018
Net book value
At31 August 2018
At31 August2017
38.202
233
38,435
38202
233
38,435
8 Dtbtors
2018
2017
Prepayments
412
415
9 Creditors: amounts f811ing due within one year
Page 12

Bawn Development Association
Notes to the Financial Statements for the Year Ended 31 August 2018
2018
2017
Other loans
Other creditors
Accn￿[S
10,000
10.000
318
294
10,318
10,295
10 Creditors: amounts falling due after one year
2018
2017
Other loans
5,000
7,000
I l Funds
Balanee xt I
September
2017
Incomillg
resource$
Resources
expended
Balance at 31
August 2018
Unrestrleted funds
General
7.693
Balattce at I
September
2016
IncorniDg
resource5
Resollrces
expende41
Balance at 31
August 2017
UnrestTlCted funds
Generdl
{18.241)
6.277
22,302
12 Analysis of net assets between funds
Unrestricted
rund5
GeDeTal
Total funds
Tangible f]xed assets
Current assets
CutTent liabilities
Cre(￿torS over l year
Total net assets
38,435
4,312
(10,318)
5,000
38.435
4.312
(10,318)
(5,000)
27,429
27,429
Pag¢ 13

Bawn Development Association
Notes to the Financial Statements for the Ycar Ended 31 August 2018
13 Analysis of Det funds
At I September
2017
At 31 August
2018
Cash flow
Cash at bank and in hand
747
3,153
3.900
Net debt
747
3.153
3,900
Page 14