Ardoyne Youth Club
Charity No. 102199
Unaudlted Flnancial Stat8m8nt8
31 March 2024

Ardoyne Youth Club
Contents
Pages
2to4
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheel
Notes to the Accounts
8t015
Page 1

Ardoyne Youth Club
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity lor the year ended
31 March 2024.
REFERENCE AND ADMINISTRATIVE DEfAILS
Charity No. 102199
R8gister8d Office
Ardoyne Youth Club
Old Beltex Mill
11 B Flax Street
Bellast
BT14 7EJ
Trustees
The lollowlng trustees served durlng the year:
J. Mccalterty
J.A. McEvoy
8. McKe8
A. Murphy
V. Murphy
Accountants
AccountsReady
Unlt HF6 Howard Bulldlng
Twln Splres Centre
BT13 2JF
OBJECTIVES AND ACTIVITIES
The prlnclpal actlvlty of the charlty durlng the year contlnued to be the promotlon ol the charltabl8 object ot
providlng, malntalnlng and promotlng tacilltles and activlties of a soclal, splrltual educational and
recreatlonal nature wlth th8 object of improvlno the condltlons of Ilfe ol chlldren and young people wlthout
Ihe dbtlnction ol sex, polltlcal, religious or other opinlon.
Ardoyne Youth Club has been dellverlng youth provlslon wlthln the Ardoyne area ol North Belfast lor nearly
50 years. As an organisation we are very much aware of our role within the communlty, offering targeted
youth provlslon whlch helps to develop the young p8ople Involved from a personal, soclal and educatlonal
viewpoint whilst also impacting upon the local Ardoyne communlty as a whole through the reduction of
criminal activity, substance abuse and improving relatlons amongst young people and also between young
people and other groups within the communlty.
In partlcular the club develops means of engaging young people through programmes which they can not
only participate In but also help to design and deliver. Our programmes and actlvltles are responslve to and
reflectlve of the needs of the young people In the Ardoyne and wider area which we serve, and are
strateglcally designed to correspond wlth the currlculum for youth provision. We feel this approach fosters a
greater sense ol engagement and buy in from young people which ultimately ensures that the prolect has a
much greater impact of improving the quality ol life that they experience.
There 18 no private prof it or benef it derived f rom our operations. All is done lor the Public Benelit.
Page 2

Ardoyne Youth Club
Trustees Annual Report
FINANCIAL REVIEW
It is the policy of the charlty to maintain free reserves which matches the needs of the trust, both at the
current time and in the foreseeable future. This provldes sufficient funds to cover running costs which
includ8 management, administration and support costs. Free reserves are those unr88tricted reserves not
designated nor inv8Sted in fixed assets which are available for general use.
PLANS FOR FUTURE PERIODS
Ardoyne Youth Club wlll continue to promote the Improvement of soclal wellare, the fosterlng of communlty
harmony, the improvemenl of health and physical well belng and the advancemenl ol education in Norlhern
Ireland.
The Club are plannlng for the new Youth Club to be built and operatlonal in 2025.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Ardoyne Youth Club18 a charltable trust constitut8d under a trust deed, which Is reglstered as a charlty wlth
The Charity Commisslon for Northern Ireland.
Many of the present members of the management committee have been Involved In the charlty for a
number of years and so are famlllar with its work. The m8mbers regularly revlew the requlrement3 of the
charity and the posslbility ola need for addltlonal members. Any new members would be appolnted by
applylng In writlnolo the managem8nt committee for admlsslon and be proposed by a member. The
management comm51t8e may relect the appllcallon or If noi the management commlttee wlll submlt the
applicatlon to the next annual general meetlng ol the charlty or to an extiaordlnary general meetlno
convened at th8 dlrectlon of the management commlttee. The appllcant shall b8 approved by an
extraordlnary resolutlon ol the member8 of the management commlttee passed by a malorlty of those
pr8sent.loe McNelll carrles out the day to day management of the charlty and has delegated authorlty for
operatlonal matters Includlng flnance and Stalllng.
The management commlttee hav8 assessed the malor rlsks to whlch the charlty Is exposed. In partlcular
those related to the operatlons and flnances of the charlty, and are satlstl8d that tystems are In place to
mltlgate any exposure to major rlsks. Wher8 approprlate, 8yStem8 or procedures have been establlshed to
mltigate the rlsks the Gharlty faces. Internal Gontrol rtsks are mlnlmlsed by the Implementatlon of proGedure8
IOT authorlsatlon of all transactlons and prolects. Proc8dur8s are In place to ensure compllance wlth health
and safety of staff, volunteeT8, cllents and vlsltors to the premlses. These procedures are perlodlcally
revlewed al least annually to ensure that they contlnue to meet the needs of the charlty
State ment ol trustees, responslbllltl88 In relatlon to the Ilnanclal statements
The charity trustees are responslble for preparlng a trustees, annual report and flnancial statements In
accordanc8 wlth appllcable law and Unlted Klngdom Accounting Standards (Unlted lfjngdom Generally
Accepted Accounting Practlce).
The trustees are responslble for keeping proper accountlng records that dlsclose wlth reasonable accuracy at
any time the flnancial position of the charlty and to enable them to ensure that the financlal statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulatlons, and the
provisions ol the Trust deed. The Trustees are also responsible for saleguarding the assets of the charlty and
hence taking reasonable steps for the prevention and detectlon of fraud and other Irregularilies.
Paoe 3

Ardoyne Youth Club
Trustees Annual Report
Slgned on behalf of the charity's trustees
J. McCaff8rty
Trustee
27 January 2025
Page 4

Ardoyne Youth Club
Independ8nt Examiners Report
Independent Examiner's Report to the trustees of Ardoyne Youth Club
I report to the trustees on my examlnation of the flnancial statemenls of Ardoyne Youth Club for the year
ended 31 March 2024.
Responsibilities and basis of report
As the charily's Irustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examinatlon of the charity's linancial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charlty Commlsslon under sectlon 145(5)(b) ol the Act.
Independent examlner's statement
AS the charity's gross income 8XC86ded £250,000 your examlner must be a member of a body listed In
S8Ctlon 145 of the 2011 Act. I confirm that l am qualified to undertak8 the examination by b8ina a qualified
member of MAAT.
I have completed my examlnatlon. I can conllrm that no materlal matters have come to my attentlon In
connectlon wlth the examlnatlon glvlng me cause to belleve thal In any materlal respect:
th8 accountlng records were not kept In respect of the charlty as requlred by Sectlon 130 of th8 Act., or
the flnanclal statements do not accord wlth thos8 records; or
• th8 flnanclal statemen18 do not comply wlth the appllcable requlrements concernlng the form and
content of flnanclal statements set oul In the Charllles (Accounts and Reports) Regulatlons 2008 other
Ihan any requlremenl Ihat the Ilnanclal statements glve a 'true and falr, vlew whlch Is not a matter
consldered as part ol an Independent examlnatlon.
I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch
att8ntlon should be drawn In thls report In order to enabl8 a proper understandlno of the flnanclal
statements to be reached.
Sarah Sal8d MAAT
AccountsReady
Unlt HF6 Howard Bulldlng
Twin Spires Centre
BT13 24F
27 January 2025
Page 5

Ardoyne Youth Club
Statement of Flnanclal Activlties
for the year ended 31 March 2024
Unrestricted Restricted
funds
funds Total funds Total funds
2024
2024
2024
2023
Not8S
Income from:
Donations and legaci88
Charitable activities
Other tradlng actlvltles
Other
11,153
349,348
12,390
360,501
12,390
2,735
5,031
369,238
8,927
4,350
340
2,735
5,031
Total
18,919
361.738
380.657
382,855
Expendlture on:
Charitable actlvltles
Other
84
300
356,789
43,828
400,617
356,873
44,128
401,001
294,823
55,141
349,964
Total
384
Net gains on Investments
Net (expendlture)/lncome
Translers between lunds
Net (expendlture)Ilncome
befor8 Other galnsl(losses)
Other galns and108888
Net movement In funds
18,535
(38,879)
{20,344)
32,891
18,535
(38,879)
(20,344)
32,891
18,535
(38,879)
(20,344)
32,891
R8conclllatlon of f unds:
Total funds brought lorward
13,701
371,621
385,322
352,431
Total funds carrl8d forward
32,236
332,742
364,978
385,322
Page 6

Ardoyne Youth Club
Balance Sheet
at 31 March 2024
Charity No. 102199
2024
2023
Fixed assets
Tangible assels
338,785
338,785
352,799
352,799
Current assets
Debtors
Cash at bank and in hand
10
20,258
25,418
45,676
(13,153)
32,523
385,322
385,322
33,635
33,635
(7,442)
26,193
364,978
364,978
364,978
Creditors: Amount falling due withln one year
Net current assets
11
Total ass8ts18ss curr8nt liabilities
Net assets excluding p8nsion asset or liabillty
Total net &888ts
385,322
The funds of the charlty
Restrlcted funds
Restrlcled funds
12
332,742
332,742
371,621
371,621
Unrestrlcted funds
Unrestrlcted lunds
12
32,236
32,236
13,701
13.701
Reserve8
12
Total funds
364,978
385,322
Approved by the trustees on 27 January 2025
And
ned on
behalf by:
rty
Tru8te8
27 January 2025
Page 7

Ardoyne Youth Club
Notes to the Accounts
forthe year ended 31 March 2024
1 Accountlng policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accountlng and Reportlng by Charities preparing their accounts in accordance wSth the Financial
Reporting Slandard applicable in the UK and Republlc If Ireland (FRS 102) issued on16 July 2014 and the
Financial Reporting Standard appllcable In the United Kingdom and Republlc ol Ireland {FRS102) and the
Charitles Act 2011.
Change In basls of accountlng or to prevlous accounts
There has been no change to the accounting policies (valuation rules and method of accountlng) slnce
last year and no chanaes have been made to accounts for previous years.
Fund accountlng
Unrestrlcted lunds These are avallable for use at the discr8tion ol the trustees In f urtherance ot the
general oblects ol th8 charlty.
Deslgnated funds
These are unrestrlcted lunds earmarked by th8 trustees for partlcular purposes.
Revaluatlon funds These are unrestrlcted funds whlch Include a revaluatlon res8rve representlng the
restatement of Investment assets at thelr market values.
Th8se are available IOT use 8ublect to reslrlctlons Imposed by the donor or Ihrough
terms of an appeal.
Restrlcted funds
Income
Recognltlon of
Income
Income Is Included In the Statement of Flnanclal Actlvltles (SOFA) when the charlty
becomes entltled to, and vlrtually certaln to recelve, the Income and the amount ol
the Income can be measured wlth sulllclent rellabllity.
Income wlth related Where Income has related 8XP8ndlture the Income and related expendlture Is
expenditure
reported Gross In the SOFA.
Donations and
legacles
Voluntary Income r8C81v8d by way of grants, donatlons and glfts18 Incluoed In the
the SOFA when recelvable and only when the Charlty has unconditlonal entitlement
to the Income.
Tax reclalms on
Income Irom tax reclalms Is Included in the SOFA at the same tlme as the
donatlons and glfts gllt/donatlon to whlch It relates.
Donat8d sepiic88
These are only included In Income (wlth an equlvalent amount In expendlture)
and f acilities
where the benefit to the Charlty Is reasonably quantifiable, measurable and
materlal.
Volunteer help
The value of any volunteer help received Is not Included In the accounts.
Investment income Thls Is Included in the accounts when receivable.
Gainsl(losses) on
Thls Includes any galn or loss resulting from revaluing investments to market value
revaluation of fixed at the end ol the year.
assets
Gainslllosses) on
investment assets
Thls Includes any gain or loss on the sale ol Investments.
Page 8

Ardoyne Youth Club
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure 18 recoonised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expendlture to which it
relates.
Expenditure on
These comprise the costs associated with attractlng voluntary Income, fundraising
raising f unds
trading costs and investment management costs.
Expendlture on
These comprise the costs incurred by the Charity in the dellvery of Its activities and
charitable activities services in the f urtherance of its objects, Includlng the making ol grants and
governance costs.
All grant expendlture Is accounted for on an actual paid basls plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These Include thos8 Costs assoclated wlth meetlng the constitutional and statutory
requlrements of the Charlty, Including any auditlind8pendent examlnatlon fees,
costs Ilnked to the strategic management ol the Charlty, together wlth a shar8 Ot
other admlnlstratlon costs.
Other expenditure These are 8UPPOrt C08t8 not allocated to a partlcular actlvity.
Grants payable
Governance costs
Taxatlon
The charlly Is exempt f rom tax on Its charltabl8 actlvltles.
Tanglble flxed assets and depreclatlon
Depreclatlon Is provlded at the lollowlng annual rates In order to wrlte ofl 8ach a8S81 over Its estlmated
usef ul Ilf e:
Leasehold property
Flxtures and f Itting3
Motor Vehlcles
Assets under constructlon
4% Stralght line
15% Reduclng balance
20% Reduclng balance
0% Stralght Ilne
Freehold Investment property
Investment propertles are measured Inltlally at Cost and 8ubsequ8ntty at falr value at each balance sheet
date and are not depreclated. All galns or losses are taken lo Ihe Statement ol Financial Actlvltles as they
arlse.
Stocks
Stock18 Included at th8 lower of cost or net reall8able value. Donated Item8 of Stock are recogni8ed at lalr
value which Is the amount the charity would have been willlng to pay for the Items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepald net of any trade discounts due.
Page 9

Ardoyne Youth Club
Notes to the Accounts
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highty liquld Investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabllities.
In the Statement ol Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral parl of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transactlon prlce. Other creditors and provisions are recognlsed
where the charlty has a present obligation resulting Irom a past event that will probably result in the
transfer of funds to a third party and the amount due to settle the oblioation can be measured or
estlmated reliably. Creditors and provisions ar8 normally recognised at their settlement amount alter
allowing for any trade discounts due.
Research and development
Expendlture on research and dev81opment Is wrltten off In the year In whlch It Is Incurred.
Forelgn currencles
Monetary a
els and Ilablliti8s denomlnated In currencl8S Other than the f unctional currency of the
charlty are translated at the rates of exchange prevalllng at the e nd of the reportlng perlod.
Transactions In currencies other than the functlonal currency ol th8 charlty are recorded at the rate of
exchang8 on the date that the Iransacllon occurred.
All exchange dlfler8nc8s are are taken Into account In arrlvlng at net Incomelexpendlture.
Leased assets
Where the charlty enters Into a18as8 which entails taklna substantlally all the rlsks and rewards of
ownershlp of an asset, the lease Is treated as a Ilnance lease.
Leas88 whlch do not transfer substantlally all the rlsks and r8wards of ownershlp to charlty are classllled
as operatlng leases.
Assets held under flnance18ases are Inltlally recognlsed as assets ol the charlty at th81r f alr value at the
Inception of the lease or, If lower, al Ihe presenl value of the mlnimum lease payments. The
corr8spondlno Ilablllty to the188sor Is Included In the balance sheet date as a f Inance lease obligatlon.
Lease payments are apportloned between linance expenses and reductlon of the lease obllgatlon so as to
achleve a constant Tate of Inl8r8St on the remalnlng balance of the Ilablllty. Flnance expenses are
recoonlsed ImmedSately, unless they are dlrectly attributable to quallfylng assets, In whlch case they are
capltallsed In accordance wlth the charlty's pollcy on borrowing costs.
Assets held under finance leases are depreciated In the same way as owned assets.
Operatlng lease payments are recognised as an expense on a straloht-llne basls over the lease term.
In the event that lease incentives are received to enter into operatino leases, such incentives are
recognised as a liability. The aggregate benef It of incentives is recoonised as a reduction of rental
expense on a straight-line basis.
Penslon costs
The charity operates a defined conlrlbutlon plan lor its employees. A defined contrlbutlon plan Is a
pension plan under which the charity pays fixed contrlbutlons Into a separate entity. Once the
contributions have been paid the charity has no further payments obligalions. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals In the balance sheet.
The assets of the plan are held separately from the charity In independently administered lund8.
Page 10

Ardoyne Youth Club
Notes to the Accounts
Receipt ot donated goods, facilities and services
All donated goods, facilities and serviGes received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
2 Income from donations and legacies
Unrestricted
Restricted
Total
2024
Total
2023
Donatlon
Grants
11,153
11,153
349,348
360,501
2,467
366,771
369,238
349,348
349,348
11,153
Grants
R8Strlcted Restrlcted
funds
funds
2024
2023
Belf ast Clty Councll
Department ol Educatlon
Department Forelgn Affalrs
Department for Communllles
Internatlonal ProlBGt
Educatlon Authority
Natlonal Lottery
Newinoton Houslng Assoclatlon
PHA
Planned Interventlon
The Rank Foundation
TBUC
The Ireland Funds
UKYouth
The Ex8CUtlve Offlce
BCT NI CIC
Holy Cross Boy8
Halif ax
2,080
9,875
8,328
5,138
20.000
128,179
10,000
2,000
3,760
5,854
24,500
49,672
5,000
58,000
16,962
6,452
44,651
8,240
11,518
164,601
1,000
4,634
23,700
89,475
4.000
4,000
4,500
366,771
349,348
3 Income from charitable activities
Restrlcted
Total
2024
Total
2023
Ashton Community
R City
10,405
1,985
12,390
10,405
1,985
12,390
1,033
7,894
8,927
Page11

Ardoyne Youth Club
Notes to the Accounts
4 Income from other trading activities
Unrestricted
Total
2024
Total
2023
Fundraising
2,735
2,735
2,735
2.735
4,350
4,350
5 Other income
Unrestricted
Total
2024
Total
2023
Room hlre
Football f ee8
1,200
3,831
5,031
1,200
3,831
5,031
340
340
6 Expendlture on charltable actlvltles
Unrestricted
R8Strlcted
Total
2024
Total
2023
Expendlture on charltable
activities
Wages, natlonal Insurance
and pension
Motor/ travel exp8n888
Clu b actlvltles
Exp8ndltur8 on donations
Donatlons
179,859
179,859
204,302
16,674
160,256
16,674
160,340
29,576
60,945
84
300
384
390
357,179
690
357,563
240
295.063
7 Support costs
R8Strlcted
Total
2024
Total
2023
Governance
Depreciation
Rates and water
Light and heat
Repalrs and renewals
Cleaning
MotOT vehicle expenses
Prof essional fees
514
15,957
1,300
12,260
2,685
300
2,444
3,120
1,750
3,108
43,438
514
15,957
1,300
12,260
2,685
300
2,444
3,120
1.750
3,108
43,438
6,760
15.994
2,505
6,193
1,552
2,392
2.072
30,619
4,007
2,807
54,901
Telephone
General expenses
Page12

Ardoyne Youth Club
Notes to the Accounts
8 Staff costs
2024
162,920
9,047
7,893
179,860
2023
189,912
5,900
8,490
204,302
Salaries and wages
Social $8curity costs
Pension costs
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees durlng the year was as follows:
2024
Number
16
16
2023
Number
17
17
The charlty operates a detlned contrlbutlon pension scheme for employees. The assets of the scheme are
held separat81y from those of the charity.
g Tanglble flxed assets
Leasehold Assets und8r
property construction
Motor Flxtur8s and
vehicles
f Ittlngs
Total
Cost or revaluation
At1 Aprll 2023
Addltlons
At 31 March 2024
Depreclation and
Impairment
At1 Aprll 2023
Depreclatlon charge for the
year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023
383,617
257,729
1,943
259,672
10,000
82,743
734,089
1,943
736,032
383,617
10,000
82,743
292,137
9,913
79,240
381,290
87
15,345
525
15,957
307,482
10,000
79,765
397,247
76,135
91,480
259,672
257,729
2,978
3,503
338,785
352,799
87
10 Debtors
2024
2023
Prepayments and accrued income
20,258
20.258
Page 13

Ardoyne Youth Club
Notes to the Accounts
11 Credltors:
amounts falling due within one year
2024
2023
PAYE and social security
Other credltors
Accruals
7,077
365
8,212
741
4,200
13,153
7,442
12 Movement In funds
Incomlng
resources
(includina
other
At1 April gainsllosses
2023
Resources
expended
At31
March
2024
Restrlcted funds..
Restrlcted Income funds:
371,621
349,348
10,405
1,985
(400.617)
320,352
10,405
1,985
Total
371,621
361,738
(400,617)
332,742
Unre8trlct8d funds:
General funds
13,701
18,919
(384)
32,236
Total funds
13 Analysls of net assets between funds
385,322
380,657
(401,001)
364,978
Unrestrlcted
funds
RestrlCt8d
lunds
Total
Flxed assets
Net current assets
338,785
(7,442)
331,343
338,785
26,193
364,978
33,635
33,635
14 Contlngent AssetslLlabllltles
The charity has a contingent liability to repay grants received if the charity falls to comply with certaln
conditions stipulated in the letter ol off er and terms and condltlons of contract under whlch the grants
were pald. The trustees do not expect any clalms to be made In this respect.
Page 14

Ardoyne Youth Club
Notes to the Accounts
15 Reconciliation of net debt
At31
March
2024
At 1 Aprll
2023
Cash flows
Cash and cash equivalents
25,418
25,418
8,217
8,217
33.635
33,635
Net debl
25,418
8,217
33,635
16 Leases
The charlty leases the land the property Is sltuated on. Th8 lea88 Start8d In February1978 and It Is a 999
year lease term.
17 Flnanclal commltment
The charlty18 committed to bulld a new Youth Club which is being funded by th8 Educatlon Authorlty.
The expected completlon dat81s In 2025
Page 15