Charlty Number: 102199
Ardoyne Youth Club
Annual Report and Unaudited Flnancial Statements
for the financlal year ended 31 March 2025

Ardoyne Youth Club
CONTENTS
Page
Trustees, and Other Information
Trustees, Report
statement of Trustees, Resp)nsibilities
Independent Examiner's Report
statement of Financial Activities
Balance Sheet
Notes to the Flnancial Statements
9-14

Ardoyne Youth Club
TRUSTEES. AND OTHER INFORMATION
Trustees
J.A. MGEvoy
A. Murphy
B. McKee
V. Murphy
Charlty Number In Northern Ireland
102199
Prlnclpal Addro$•
Old B8ltsx Mill
11 B Flax Street
Belfast
BT14 7Ej
Northem Ireland
Indopend•nt Examlner
Paul Forker FCA LLB
73 Charlg¥ipwn Rvad
Amiagh
BT63 5PP
GB

Ardoyne Youth Club
TRUSTEES. REPORT
for the financial year ended 31 March 2025
The trustses presanttheir TNstees' Report and the unaudited finanaal ststsmentsfortho financ4al year ended 31 March
2025.
The financtal ststsments are prepared in accordance wtth the Charitie8 Act (North•m IreLgndl 2008. FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and AcLounting and Reporb'ng by Charities..
Statsmènt of Recommended Practice applicable tr) ¢harities preparing their financial statements in accordance wth th8
Financial Rewrbn9 Standard applicable in the u￿and Republic of Ireland IFRS 1021.
Thè Trustses, Report contains the information required to be provided in the Trustegs, Annual Report under the
Ststement of Recommended Practice ISORPI guidelines. The trustses of th8 charity are also charity trustses for the
purpose of chanty law and under the Charity￿ constr(ut'on are known as members of the board of trustses.
In this report the trustees of Ardoyne Youth Club present a summary of its purp08e, govemance, activiti88,
athievements and finances for the financial year 31 Marth 2025.
Th8 charity is a registsred charity and although not obliged to comply the Statsment of R9￿mmended Practice
applicabl8 in tha UK and Republic of Ireland FRS 102, the organisation has implementsd its recommondations where
relevant in these ffnancial ststsm9nts.
Flnan¢lal Revlew
The results for the financial year are sot out on pag6 7 and additional notes are provided Showing itvjmg and
expendi￿re in greatsr detail.
Result$ and Dlvldends
At tho ond of thg financial year the charity has assets of £326,895 (Restatèd 2024 - £372,420) and liabiliti6s of £11,e54
12024 Reststsd - £36,422). The n8t assets of the charity have dgcrga$8d by £20,73712024 Restatsd - £49,345).
Compllance vAth Sector4Wlde Legl¥latlon and 81andords
Tha charity 8ngage8 pro-actively with legislation, standards and codes which aro devolopgd for tho $6ctr>r. Ardoyng
Youth Club subscribes to and is compliant with the following..
The Charites SORP IFRS 1021
Approved by J. M¢Cafferty (Chalr) on
071Tr26
and slgned on Its behalf by:

Ardoyne Youth Club
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the financial year ended 31 March 2025
The t￿Stses are responsible for preparing th8 financial ststsments in accordance with appliGable law and regulations.
The law applicable to charities in Northem Ireland requires the trustees to prepare finanaal statemènts foreaGh financial
year which give a true and fair view of tt7e a88ets, Irabilities and finanual posttion of the chartty as at the financial y¢a r
end date and of the surplus or deficit of the charity and otherwise comply with thè Charit18s Act (Northern Irèland) 2008.
In preparing these financial statements. the trustegs are required to..
select suitsble accounting policies and 8pply them consstsnlly..
obseNe the methods and principles in the Charitps SORP",
make judgements and accounting estimatss that are rea$onable and prudent.,
stats whether the financial ststemants have been prepared in accordance with applicable ac￿Unting standards,
Idenbty those standards, and nots the ett.ect and the reasons lor any matsrial departure from those standards,. and
prepare trle financial ststements on the going concern basis unless it is inappropriats to presume that the chanty
will in rjperation.
The bustses confirm that thèy hav8 complied with the above requirements in preparing the financial ststsments.
Th9 trusts88 are respon￿ble for kegping adequate accounting records trtat are sufficient to show and explain the
harity's transactions and discloso With reasLJnable accuracy at any time the financial position of the charity and enable
them to ensure trtat the financial ststsments comply with the Charitse5 Act {Nothem Ireland) 2CMJ8. They are also
rgspDnsibl8 for safeguatrling the assets of the charity and hence for taking reasonable stsps for trtè prevention and
detsGb'on of fraud and other irregularities.
Approved by J. M¢Cafferty (Chalr) on
?C¥26
and slgned on Its behalf by.

Ardoyne Youth Club
INDEPENDENT EXAMINER'S REPORT TO J. MCCAFFERTY OF
ARDOYNE YOUTH CLUB
I have examined Ihe financial statements of the charity for the financial year ended 31 March 2025, which comprise the
Ststsment of Financial Activities, the Balance Sheet and the related notes.
Respectlve rosponslbllltles of tru5tses and examlner
The charity's trustees are responsible forthe preparation ofthe financial statements in s￿nIanCe wth the requirements
of the Charities Act (Northem Ireland) 2008. The charity's trustees consider trat an audr( is not required fr)r this financial
year under the Charites Act (Nothern Ireland) 2008 and that an independent examination is required.
It is my responsibilrty to..
examine the financial statgm8nts under section 65 of the Charities Act.,
follow the procedures laid down by the general Dir&ction8 given by the Charity Commission for Northem Ireland
under section 6519llbl of the Charities Act.. and
ststs wh8thor parbcular matters havg tsjme to my attention.
Basls of Independent examlner'¥ rnport
I have examingd your charity finanaal statsments as requirod undar seclion 65 of the Charities Act and my examinatson
was caniod out in accordance with tho general Directions given by th8 Charity Commission for Northem Ireland undèr
s8cb.on 6519llbl of the Charities Act. An examination includes a revigw of the accounting records kept by the charity
and a eomparison of the financial statsm8nts presonted with those records. It also includgs consideration of any unusual
itsms or disclosur88 in the finans81 statements and seèking explanations from the trustses conc*ming any su
mattsr5. The proeadures undertaken do not provide 911 the evidence that would b8 required in an audit and consequanly
no opinion is given as to whether thg acGounts present a 'true and fair, view and the report is limitsd to th088 matters
Set out in tho statsmènt below.
In connection with my examin8tion, no mattgr has come to my atsntion which give$ me causg to boli8ve that in, any
matsrial r8spect'
accounting records were not kept in accordance with saction 63 of tha Charitle8 Act
tho financial statements do nol accord with those accounting records
tho financial ststements havo not been prepargd in accordanco with the Statsment of Recommended PractiGo
appIl￿ble to charities preparing their accounts in aoGordance with the Financial Reporbng Stsndard applicable in
the UK and Rèpublic of Ireland IFRS1021
th6r8 is further infomation n&8d6d for 8 propgr understsnding of the gGcounts to be rga¢hed.
Independent examlnerfs statement
I have no conc•ms and have come across no other matters in connection with the examination to whiGh att6ntion should
bèdr
in this r&port in ordor to enablo a pK*pgr understsnding of th¢ fin¥neial statsmants to bo r8ached.
PAUL
ORKER FCA LLB
73 Chadestown Road
Armag
BT63 5PP
GB
1910312026

Ardoyne Youth Club
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2025
Rfvstxted
RA&tgtArl
Total Unrestrictsd RestiiGtsd
Funds
Funds
Funds
2025
2024
2024
UTrrestrlcted Restrlcted
Funds
Funds
2025
2025
Totsl
Funds
2024
Notes
In¢om•
Donations and legacies
Ch8ritable acb'vrties
- Grants from gov8mments
and other co-funders
Other trading actNits'os
Other income
6,940
190,387
197.327
11,153
320,348
331,501
162.681
162,681
12.39J
12,39J
11,176
21,110
3,833
15,009
21,110
2,735
5,031
2,735
5,031
Total Income
39,226
356,901
396,127
18,919
332,738
351,657
Expendlture
Charitable activiti68
Other expgnditure
37,126
5,264
341,902
32,572
379,028
37,836
84
356.790
43,828
356.874
44.128
Total Expenditurn
42,390
374,474
416,864
384
4W,ts18
401,002
Net InGpmel(exp•ndlture)
(3,164)
(17,573)
(20,7371
18.535
(67,8801
(49,3451
Transfers be￿￿n funds
Net movement In funds for
the flnan¢lal year
13,164) 117,873> 120,737)
18,535
167,8801 149.3451
Reconclllatlon of fvnds:
Total funds beginning of the
y$ar
11
32,237
303,741
336,978
13,701
371,621
385.322
Total fund$ at tho end of
th• year
29.073
288,168
315,241
32,236
303,741
335,97T
The Statsment of Financial Activities include$ all gains and losses roGogni8ed in the finanaal year.
All incomg and oxpenditur8 relate to continuing ath'viti8s.
Thè notss on pages g to 14 form part of the flnanclal Statoments

Ardoyne Youth Club
BALANCE SHEET
as at 31 March 2025
Restated
2024
2025
Notes
Flxed Assets
Tangible assets
322,993
338,785
Currnnt A$$ets
Cash al bank and in hand
3,902
33.635
Cr•dllors: Amounts lalllng due wlthln one year
111,664>
136,4421
Net Current ILlabllltle$)IA$$ets
{7,752)
12,807)
Total Assets less Current Llabllltles
315,241
335,978
Total NetAssets
315,241
335,978
Fund$
R85thcted trust funds
General fvjnd lunrgstiictsdl
286,188
29,073
303.741
32,237
Total funds
11
31 S.241
335,978
Thè financial statèments have been prepared in accordance with the provisions applicsble to companies subject to the
small companies, re9ime and in accordance with FRS 102 "Tho Financial Reporting Stsndard applicable in the UK and
Republic of Ireland" applying Section 1 A of that Standard.
Approved by J.
behalf by
ccafferty
Ir) and authorlsed for1$8ue on
Ig
of
and slgned on Its
The notes on pag*$ 9 to 14 form part ol th6 finan¢ial Statements

Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Ardoyne Youth Club is a charity inrK)rporatsd in Nothem Ireland. The registsred office of the Gharity is Old
Bèltax Mill, 11 B Flgx Street, 881fast, BT14 7EJ, Northern Ireland thich is also the principal pl3c8 of businass of
the charity. The financial slatements have been presented in Pound 1£) which is also the fUnCt￿onal cuThency of
the ch8rity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting wlicies have been applied consistsntty in dealing with itsms which are considered
matsrial in relation to th8 charity's financial ststements.
Ba$ls of preparatton
Tha financial statamants hav• been proporgd on th8 going eoncem basi$ undar th6 historical cost convontion,
modifi8d to indud8 certain items at fair valu8. The financial ststements have be8n prepared in accordance with
the Ststsment of Rgcommended Praclice ISORPI "AGc£)unting and Raporfang by Charitigs preparing their
accx)unts in accordance wth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland FRS
102,, applying Section 1 A of that Standard.
As pemiitt8d by th8 Companies Act 2006, the charity has varied thg standard fomia15 in that act for Ihg
Stat8m6nt of Financ4al Activities and the Balanc8 Shéet. Depa￿r&S from tho standard fomiats are to comply
willi thtr rgquii@rri¥nts of the Charities SORP 4irid are in ￿[riplianCe with 59Gtion 4.7, 10.6 and 15.2 of thal
SORP.
Statèment of ¢ompllance
Thg financial statsments of tho charity for the finoncial year ended 31 March 2025 have bèan prepared on thg
going concern basis and in aceordsnc8 with the Ststement of Recommended Practi&9 ISORP)"Accounting and
Reporting by Charlties preparing their accounts in a¢wrdanc4 with the Financial Reporting Standard applicable
in the UK and Republi¢ of Ireland FRS 102" applying S8ction 1A of that standard.
Fund a¢countlng
The followino aro thg catggorie8 of funds maintained..
Restrlcted fvnfls
Restrictsd funds tppresont incom8 received which can only b6 u88d for particular purposes, as specified by the
donors. Such purposes 4r8 ￿thIn tha overall objectives of the ¢hgrity.
Unrestrlcted fvnd$
Unre8trict&d funds ojnsist of Gèn6ral and D88ignatsd funds.
- Ggn9r81 funds r8pr888nt amounts which ars ex￿nd¥ble at the diFLr8tion of the board, In furth8rance of the
obj8otives of thè charity.
Dosgnotgd funds compri8e unrestriGtsd funds that th8 bjard has, at its discretion, set a$id8 for pat1icular
pU￿oSe5. Those de$ignation8 have an administrats'v& purposo only, and do not legally restri¢t the board s
discrotion to apply thè fvnd.
Income
Income is recognised by inclusion in thg Ststsment of Financial Activiiies only when the charity 18 legally gntitlgd
to the income, performance conditions attached to the itemls) of income have been met, the amounts involvod
can be n￿asur6d with sufficient reliability and it is probable that tho incomo will bg received by the charity.
Income from charltsbl• actlvltles
Income from charitable activthes include income 9grngd from the Supply of seNices under cy)ntractual
arrangements and from perfomiance relatsd grants which havg Gondrtionsthat specify the provision of particular
8eNices to be provided by the charity. Income from govemment and other co-fvnders is recognised when the
charity is leg8lly entiled to the income bgcause it is fulfilling the conditions containad in the related fvnding
agreements. Vwere a grant is received in advance, its recognition is doferrod arsd induded in creditors. ￿er9
entilement occurs before income is r9CelVod, it is accrued in debtors.
Grants from govemments and other co-fijndgrs typically indude one of the following typ85 of conditions..
- Perfomianee based conditions.. whgraby the charity is contractrjally ontiled to funding only to the extent that
the core objectives of the grant agreement achieved. ￿ere the d)arty is meeb'ng tho Gore objectives of a
grant agreement, It recognises the relatsd expenditure, to the extsnt that it is reimbursable by the donor, as
income.
-Time based conditions.. whereby the Gharty is ContraC￿allY entilgd to fvnding on tre condition that it is utilised
in a parbcular period. In these ca8esthe charity recognises the incomo to th8 extènt it is ulilrsed within tho period

conlinued
Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for th$ financial year endgd 31 March 2025
specified in th8 agreement.
In the absenc* of such conditions, assuming that ￿￿1pt is probable and the amount can be reliably measured,
grant income 15 recngnised once the charity is nob'fied of entidement
Grants received towards capital expèndthre are crodited b the Statement of Financial Activitios when racèived
or receivable, whichever is eartier.
Expendlture
Expenditure is analysed be￿een costs of charitsble a¢tivities and raising funds. The costs of eaoh 8ctiv.ty are
separatsly accumul8tsd and disclosed, and analysed according to their mapr components. Expendi￿re is
r6cogiiisèd wli61i a 16gal or cK)nstrUG.￿v¥ ubiiydtivn èxists as a i-èsult uf ¢1 6ia>l uvtyllt, a trdnsfer of ecoi)01-ril
benefits is required in setuement and the amount of the obligation can be rgliably measured. Support costs are
thosa fvnction6 that assist tha work of tho charity bLrt cannot be attributed to one activity. Such costs ar
allocated to activities in proporbon to stsff time spent or other $ui13bl8 measure for each activity.
Tanglble ftxed assets and depre¢latlon
Tangible fixed assets are stated at cost or at valuab'on, less accumulatsd depreciation. The charge to
depreciation is calcu18tsd to writs off tho original cost or valuation of tangible fixed assets, lo$8 Iheir estimated
residual value, over their expected usefvl livos as follows..
Land and buildings freehold
FIX￿re8. fitty'ngs and equipment
Motor vehicles
4% Strgight line
15% Reduang balan
25% Reducing balanc•
Investment propertles
Invesknent property 18 propety held eithor to 6am rantal income, or for capitsl apprgGigtion (including fvtut? re-
development} or for both. but not for sale in the ordinary course of business.
Investment propety is inrtially measured at cost, which includes the purchase cost and any dlrèdy attributable
expgnditure. Investmgnt property is subsaquently valued at its fair valug at each r6porh.ng date, by professional
extsmal valuers. The differen￿ belween the fair value of an invgstrngnt propèty at the reporting date and its
carrying valu8 prior to the valuation is re¢ognised in the Ststsm8nt of Financial Activities as a fair value gain or
loss. Any gain or loss on disposal of an investrnènt property (calculated as the difforoncg be￿een the net
proceeds from disp)8al and the carrying amount of the item) 18 recognised in the Ststgmgnt of Financ4al
Activities.
Cash at bank and In hand
Cash at bank and in hand comprises ¢ash on depo&t at banks rnquiring loss than thr86 mnths notice of
withdrawal.
Taxatlon and deferred taxatlon
No currènt or deferrèd taxation anses 4s the charity has bèan grantsd charitable exemption. Irrecovorabl8
valued added tsx is exFensed as incurred.
Defarred tsx is recognised in respectof all timing differgncgsthat have originated but not rgvgrsed atthe balance
sheet dale where transactions or events have occurr9d at that dats that wll result in an obligation to pay more
tax in the future, or a right to pay less tsx in tre futuro. Timing drff8rencès are temporary diffgrgnces be￿en
the charity 3 t2xable profits and its rgsults as stated in the financial statsments.
Deferred tax is measured on an undiscountsd basis 8t the tax rates that are anticipatsd to ?pply in the periods
in which the timing difforences are expected to reversg, basod on tax ratss and laws that have beon enartèd or
substAntvoly enact8d by the balance sheet dats.
INCOME
DONATION8 AND LEGACIES
Unre$trl¢ted Restrfcted
2025
Restatsd
2024
Funds
Funds
Donations and legociv.
6,940
190,387
197,327
331,501
10

continued
Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year gnd9d 31 Marth 2025
CHARITABLE ACTIVITIES
Unrestricted P.¢ttrj.￿ts￿
Fund5
Funds
2025
Grants from govemments and other Co-funders:
Income from charitsble actNities
162,681
162,681
12,3
162,681
162,681
12,390
OTHER TRADING ACTIVITIES
Unrestrlcted Restrlcted
Funds
Funds
2025
2024
Other trading activitiès
11,176
3,833
15,009
2,735
OTHER INCOME
Unre$trlcted Restrlcted
Fund$
Funds
2025
2024
Other income
21.110
21,110
5,031
EXPENDITURE
CHARITABLE ACTIVITIES
Dlre¢t
Costs
Oth•r
Costs
8upport
Costs
2026
2024
Expenditure on charitable activities
139,937
18,924
220,167
379,028
356,874
OTHER EXPENDITURE
Dlrect
Costs
Other
Costs
8upport
Costs
2025
2024
Other expenditure
240
208
37,388
37,836
44,128
8UPPORT COSTS
Charltsble
Other
Actlvltle$ Expendlture
2028
2024
Support
5,264
32,572
37,838
43,438
NET INCOME
2025
2024
Net Income Is Stat￿ after charglngl{credltlngl:
Depreciation of tangible assets
15,792
15,957
11

continued
Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
EMPLOYEES AND REMUNERATION
Number of employees
The average number of powns omployed (including executiv8 trustsesl during the financial year wa$ as
follows..
2025
Number
2024
Number
Employee
16
16
2028
2024
The Staff costs {inclusv6 of trustees, salaries) compriso.,
Wages and salaries
Soci81 security costs
Pansion costs
177,938
9,924
8,668
162,920
9.047
7,893
196,S30
179,860
No employee received emolument In excess of £60,OQJ.
TANGIBLE FIXED ASSET8
Land and Inv•$tsnent
Flxtur•s,
bulldlngs
propertles Ilttlngs and
fr•ohold
equlpment
Motor
v•hlcle$
T¢)tal
Cost
At 31 March 2025
383,817
259,672
82,743
10.OCQ
736,032
Depre¢latlon
At 1 April 2024
Charge for the fin#nti#l year
307,482
15,345
79,785
447
10.000
397,247
15,792
At 31 Mar¢h 2025
322,827
80,212
10,000
413.039
Net book value
At 31 firtarch 2025
80,790
269,672
2,631
322,993
At 31 March 2024
76,135
259,672
2.978
338,785
CREDITOR8
Amounts falllng due vlthln onè ￿ar
2026
2024
Taxation and social security cost8 (Note 101
Othor creditors
10,930
724
7,077
29,36S
11.654
36,442
TAXATION AND SOCIAL SECURITY
2026
2024
Credltors:
PAYE INI
10,930
7,077
12

continuèd
Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
10.
RESERVES
Restated
Restrlcted
reserve
Funds
Total
At the beginning of the year {Restatsdl
Deficit for thè financial year
303,741
117.5731
32,237
13,1641
335,978
120,737)
At the end ofth8 year
286,168
29,073
315,241
11.
FUNDS
11.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcted Restrlcted
Funds
Fund$
Totsl
Funds
At 1 April 2023
Movament during the finanaal year (Reststodl
13,702
18.535
371,621
167,880)
385.323
149,3451
At 31 March 2024 IRestat8dl
Movement during the financial year
32,237
13,1641
303,741
{17,5731
335,978
120.7371
At 31 March 2025
29,072
288,188
316,241
11.2 ANALY818 OF MOVEMENTS ON FUNDS
Restated
Balance
1 Aprll
2024
IncomeExpendltur•
Transfers
between
nds
Balance
31 March
2020
Re$trlcted fvnds
Restricted
Unro$trl¢t•d funds
Unrestiicted General
303,741
356,901
374,474
286,168
32.237
39,226
42,390
29,073
Total funds
335,978
398,127
418,864
316,241
11.3 ANALY818 OF NET ASSETS BY FUND
Flxed
assels
- charlty use
Current
a$s•ts
Current
Ilabllltles
Total
Restrictsd trust funds
322,993
322,993
Unrestrictsd gèneral funds
3,902
{11.654}
17,7521
322,993
3,902
(11.854)
315,241
12.
POST4ALANCE SHEET EVENTS
Thgre havg bogn no sgnificant events affecting the Charity since the financial year-end.
13.
CONTINGENT ASSETSILIABILITIES
The Charfty has a contingent1Sabllity 10 repay grants recelved If the charity fails to comply wlth Gertain condillons
stipulatsd in the letter Df offer and terrrB and conditions of ¢ontr8Ct under which the grants werg paid. The
tTUSte8s do not expect any Glaims to be made in this rospeGt.
13

continu8d
Ardoyne Youth Club
NOTES TO THE FINANCIAL STATEMENTS
forthe financial year ended 31 Marth 2025
14.
LEASE
The charity leases the land the property is sibjatad on. Th8 lease started in February 1978 and it is a 999 year
lea$8 temi.
15.
FINANCIAL COMMITMENT
Thg Charity is committed to build a new Youth Club which is being fundgd by the EduGation ALrthority. There is
no timgline in plac8 for the works to commence al the time of signing.
14