COMPANY REGISTRATION NUMBER: N1032907
CHARITY REGISTRATION NUMBER: 102254
Bellag
y Womens Group Ltd
Compa
y Limited by Guarantee
Unaudited Financial Statements
31 August 2023
CI DOHERTY & CO LTD
Financial Accountants
Unit 5 Glenone Park
1 Kilrea Road
Portglenone
BT44 8PE

Bellaghy Womens Group Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2023
Page
Directors, annual report (in
orporating the directorfs report)
Independent examineff s re
Statement of financial acti
expenditure account)
Statement of financial pos.
ort to the directors
ities (including income and
ion
Notes to the financial stat
ents
The following pages do
ot form part of the financial statements
Detailed statement of financial activities
15
Notes to the detailed statement of financial activities
16

Bellaghy Womens Group Ltd
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report)
Year ended 31 August 2023
The directors, who are also the direct
unaudited flnanclal statements of the
rs for the purposes of company law, prosent thelr report and the
harity for the year ended 31 August 2023.
Reference and admlnlstratlve detal
Reglstered charlty name
Bel
aghy Womens Group Ltd
Charlty registration number
Company reglstration number NIO
Prlnclpal offlce and r8gi8tered Cl,
offlce
Be
10
254
2907
2 Blrchwood
aghy
herafelt
58JZ
BT
The directors
K Hughes
M Doyle
Independent examlner
C Pohety & Co
Unil 5 Glenone Park
1 ￿lrea Road
Portglenone
BT44 8PE
Structurei governance and management
Governlng document
Bellaghy Womens Group Ltd is a charitable company limited by guarantee, incorporated on 04
September 1997 and registered as a Icharlty with the Northern Ireland Charity Commission on 10 Aprll
2015 Charity Number NIC 102254
The company was established under a Memorandum of
Association whlch established the o
jects and powers of the charitable company and is governed
under its Artlcles of Assoclatlon.
Objectives and activitie8
Purpose of Bellaghy Women8 Group Ltd
The company's objects ar8 to promot
the benefit of the Inhabitants of Northern Ireland (Bellaghy) and
surrounding areas herÈinafter described as the area of benefit with distlnctlon of sexual orientatlon,
race or of political religious or other opinions by associating together the said inhabitants and the local
authorities, voluntary and other orgapisations in a common effort to advance education, to promote
family care and the relief of the elderly, to preserve the environment and heritage of the area of benefit
and to provide facilities in the interest of social welfare for recreation and leisure time occupation with
the object of improving the conditions
of life for the said inhabitants.

Bellaghy Womens Group
Company Limited by Guarantee
Ltd
Directors. Annual Report (Incorporating the Director's Report) (continuedj
Year ended 31 August 2023
Achievements and performance
Programme of Events 202W23
Unfortunately, successlve Covid-19 lockdowns and ongoing Covld 19 issues have severely Impacted
the activities of Bellaghy Womens Gro'up in 2020,2021,2022 and 2023, The usual varied and inslghtful
programme of events for members has sadly absent.
Many of the attendees of Bellaghy W
mens Group are wldowed, separated or single with some Ilvlng
rurally. Consequently, the Charity pr
vides a cruclal role in combattlng loneliness and rural Isolatlon.
The absence of events due to the
pandemic has been keenly felt by members, underllnlng the
Importance of the organisatlon In the |
cal community.
Flnancial revlew
Total incomlng resources amounted to £26 (2022 - £3,000) and after deductlng total resources
expended of £2,572 {2022- £2,256) net Incoming resources amounted to (£2546) (2022- £744).
At the year end unrestricted funds amounted to £6,938 (2022 - £9,484).
Small company provlslons
Thls report has been prepared in a
the small companies exemption.
Th8 directors, annual report was approved on 16 May 2024 and signed on behalf of the board of
trustees by.,
ordance wlth the provlslons appllcable to companles entitled to
M Doyle
Dlrector

Bellaghy Womens Group
Company Limited by Guarantee
Ltd
Independent Examiner's Report to the Directors of Bellaghy Womens Group
Ltd
Year ended 31 August 2023
I report to the directors on my examl
('the charlty,) for the year ended 31 A
atlon of the flnanclal statements of Bellaghy Womens Group Ltd
gust 2023.
Responslbllltles and basls of repo
As the dlrectors of the company (a
d al80 Its dlrectors for the purposes of company law) you are
re8ponslble for the preparation of the financlal statements in accordance with the requlrements of
Charities Act (Northem Ireland) 200
You are satisfied that the accounts o,
(the '2008 Act,) and the Companles Act 2008 {'the 2008 Act,).
the company are not requlred by charlty or company law to be
audited and have chosen instead to
ave an independent examinatlon.
Havlng satisfied myself that the acco
nts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for Independant examination, I report In respect of my examination of
the charity's financial statements as éarried out under section 65 of the 2008 Act. In carrylng out my
examlnatlon I have followèd thè geleral DirÈetions glven by the Charity Commission for Northern
IEland under section 65(9)(b) of the 2008 Act.
Indapendent examlner's statement,
I have completed my examination. I conflrm that no matters have come to my attentiort in cortnÈctlon
with my examlnation giving me cause, to believe that In any material respect..
accounting records were n
t kept in respect of the charity as requlred by section 386 of the
2006 Act; or
the financlal statements do not accord with those records., or
the financlal statements do not comply with the accounting requirements of section 396 of
the 2006 Act other th8n an
requirement that the accounts give a 'true and foirf viow whi¢h Is
not a matter considered as
part of an independent examination; or
the financlal statements
ave not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reportlng by
charltles applicabl8 to cha
ities preparlng their accounts In accordance wlth the Financial
Reporting Standard applic
ble In the UK and Republlc of Ireland (FRS 102).

Bellaghy Womens Group Ltd
Company Limited by Guarantee
Independent Examiner's Report to the Directors of Bellaghy Womens Group
Ltd (Continued)
Year ended 31 August 2023
I confirm that there are no other ma
understanding of the accounts to b8
ers to which your attentlon should be drawn to enable a proper
ached.
CDO
Inde
&Co
dent Exa
iner
Unit 5 Glenone Park
1 Kllrea Road
Portglenone
BT44 8PE
16 May 2024

Bellaghy Womens Group, Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expen
iture account)
Year ended 31 August 2023
2023
Unrestricted
funds Total funds Total funds
2022
Note
Income and endowments
Charltable activities
26
26
3,000
3,000
Total Income
26
28
Expendlture
Expenditure on charltable actlvltles
other expenditure
Total expendlture
2,459
113
2,459
113
2,178
78
2,572
2,572
2,256
Nèt {6xpendlture)lincome and n8t
ov6ment In funds
(2,546)
(2,546)
744
Réconclllatlon of fund8
Total funds brought forward
Total funds carrled forward
9.484
9,484
8,740
9,484
6.938
6,938
The statement of financlal activities in
All income and expenditure derlve fro
ludes all galns and losses recognised in the year.
continuing activities.
The notes on pages 7 to 13 form part of these financial ststements.

Bellaghy Womens Group Ltd
Company Limited by Guaran
ee
Statement of Financial Position
31 August 2023
2023
2022
Noto
Fixed assets
Tangibl8 flxed assets
12
1,502
1,878
Current assets
Cash at bank and in hand
5,796
8,012
Credltors: amounts falling due wlt
Net current assets
In one year
13
360
406
5,436
6,938
6,938
7,608
9,484
9,484
Total assets les8 current Ilabllities
Net assets
Funds of tho charlty
Unrestricted funds
6,938
6,938
9,484
9,484
Total charity funds
14
For the year endlng 31 August 2023 t
e charity was entitled to exemption from audit undèr section 477
of the Companles Act 2006 relating to small companies.
Dlrectors, responsibilities..
The members have not required the company to obtaln an audit of its financlal statements for the
year In question In accordance
ith sectlon 476.
The directors acknowledge thei
responslbllities for complylng with the requirements of the Act
wlth respect to acGounting reGords and the preparatlon of financial statements.
These financlal statements have bien prepared in accordance with the provlslons applicable to
companles subject to the small comp
nles, regime.
These financial statements were approved by the board of trustees and authorised for issue on 18 May
2024, and are signed on behalf of the
board by:
M Doyle
Director
The notes on pages 7 to 13 forni part of these financial ststements.

Bellaghy Womens Group,
Company Limited by Guarantee
Ltd
Notes to the Financial Statements
Year ended 31 August 2023
General Informatlon
The charity Is a public benefit e
Northern Ireland and a reglstere
is CIO 2 Blrchwood, Bellaghy, M
tity and a privat8 company limited by guarantee, registered In
charlty In Northern Ireland. The address of the registered office
gherafelt, BT45 8JZ.
statement of compliance
These flnanclal ststements ha
Reportlng Standard applicable
Recommended Practice applica
Flnancial Reporting Standard ap
SORP (FRS 102)) and the Comp
been prepared in compllance wlth FRS 102, 'The Flnanclal
In the UK and the Republlc of Ireland,, the Statement of
le to charities preparing their accounts In accordance wlth the
licab18 In th8 UK and Republic of Ireland (FRS 102) (Charities
nies Act 2006.
Accountlng policie8
Basls of preparatlon
The financial statements have been prepared on the historlcal cost ba51s, a5 modified by the
revaluation of certaln financial assets and liabllitles and Investment properties measur6d at fair
value through Income or expendi
ure.
The financial statements are prepared in sterling, whlch Is the functional currency of the entity-
Golng concern
There are no mgterial uncertaintles about the charity's ability to contlnue.
Judgements and key sources of estlmatlon uncartainty
The preparation of the financial statements requires management to make Judgement3,
estimates and assumptlons thgt
affect tha amounts reported. These estimates and Judgements
are continually revlewed and are
ased on experience and other factors, Including expectations of
future events that are believed to
be reasonable under the circumstances.
Fund accountlng
Unrestrlcted funds are availabl
charlty's purposes.
for use at the discretion of th8 trustees to further any of the
Deslgnated funds are unrestrlcte
commltment.
funds earmarked by the directors for particular future project or
Restricted funds are subjected
through the term$ of an appeal,,
endowment funds.
to restrictions on thelr expenditure declared by the donor or
and fall Into one of trwo sub-classes., restricted income funds or

Bellaghy Womens Group
Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Accountlng pollcles (¢ontlnued)
Incomlng resources
All incoming resources are Inclu
passed to the charlty; It Is proba
flow to the charity and the amo
applied to particular categories o
ed in the ststement of financial activities when entitlement has
le that the economic benefits associated with the transaction will
nt can be rellably measured. The following specific policie8 are
Income:
incom8 from donations or
gift, recelpt Is probable and
rants is recognised when there is evidence of entitlement to the
its amount can be measured reliably.
legacy income is recognise,
when receipt is probable and entltlement Is establlshed.
income from donated goo
impractical to measure rell,
or the estimated resal8 val,
when recelved if the valu
contrlbutlon of general volu
s Is measured at the fair value of the goods unless this is
bly, In which case the value is derived from the cost to the donor
e. Donated facilities and servlces are recognlsed In the accounts
Can be reliably measured. No amounts are Included far the
teers.
income from contracts for
the supply of servlces Is recognlsed with the delivery of the
contracted setvlce. Thls is classified as unrestricted funds unless there Is a contractual
requirement for it to be spe
on a partlcular purpose and retumed if unspent, in which case
It may be regarded as restricted.
Resources expended
Expenditure is recognlsed on an
accruals basis as a liability Is Incurred. Expendlture Includes any
VAT which cannot be fully recovered, and is classlfied under headings of the statement of
financial activitles to whlch It rela
e3.,
expendlture on raising fun
charitable trading activities,
s include8 the costs of all fundraising activities, events, non-
and the sale of donated goods.
expenditure on charitable
activities that further its ch
support costs and costs re
actlvltles.
ctivities Includes all costs incurred by a charlty In undertaklng
ritable alms for the benefit of its beneficiaries, Includlng those
ating to the governance of the charity apportioned to charltsble
other expenditure includes all expenditure that is nelther related to raising funds for the
charity nor part of its expen
iture on charitsble activities.
All costs are allocated to expen
iture categorles reflecting the use of the resource. Dlr8Ct costs
ttributable to a Singlè actlvlty aè,e allocated directly to that activity, Shared costs are apportloned
b￿￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost. and subsequently stated at cost less any
accumulated depreciation and
impairment losses. Any tangible assets carried at revalued
amounts are recorded at the
fair value at the date of revaluation less any subsequent
accumulated depreciation and s
bsequent accumulated impairment losses.

Bellaghy Womens Group
Company Limited by Guarantee
Ltd
Notes to the Financial Ststements (continuedj
Year ended 31 August 2023
Accountlng pollcles feontlnued)
Tangible assets f¢ontlnu8d)
An increase in the carrying amo
nt of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognlsed as expenditure withi
the statement of financial activities. A decrease in the carrying
amount of an asset as a result
revaluation, is recognised in other recognised gains and losses,
except to which it offsets any p,
vious revaluation gain, in whlch case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreclatlon
Depreciation Is calculated so as
value, over the us8ful economic I
to write off the cost or valuatlon of an asset, less Its resldual
fe of that asset as follows:
FiXtu￿S and fittlngs
Equipment
200/0 reduclng balance
200/0 reducing balance
Impalrment of flxed assets
A review for indlcators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where
such indicators exist. Where the carrylng value exceeds th8
recoverable amount, the asset i
impalred accordingly. Prior impairments are also rev18w8d for
possible reversal at each reporting date.
For the purposes of Impalrmen
testing, when it Is not possible to estimate the recoverable
amount of an IndlvSdual asset,'lan estimate Is made of the recoverable amount of the cash-
generatlng unit to which the ass
t belongs. The cash-g8neratlng unit is the smallest identifiable
9roup of assets that includes the asset and generatos cash intlows that largely independent of the
cash Inflows from other assets o
groups of assets.
For impalrment testing of good
acquisition date, allocated to ea
the synergies of the combinatio
are assigned to those units.
ill, the goodwill acqulred In a business combinatlon Is, from the
h of the cash-generatlng unlts that are expected to beneflt from
Irrespective of whether other assets or liabilities of the charfty
Financlal Instruments
A financial asset or a financial11
contractual provisions of the Ins
Basic fin8nclal instruments are Inltlally recognised at the amount receivable or payable including
any related transaction costs.
Current aSSÈts and current liabllltles are subsequently measured at the cash or other
onsideration expected to be paid or received and not discounted.
blllty is recognised only when the charity becomes a paty to the
ument.
Debt instruments are subsequently measured at amortised cost.

Bellaghy Womens Group
Company Limited by Guarantee
Ltd
Notes to the Financial Statements (continued)
Year ended 31 August 2023
Accountlng pollcles (Conllnuod)
Flnanclal instruments (contlnue
Where Investments in shares
rellably, the investment Is sub,
recognised In income and expen
cost less impalrment.
publlcly traded or their fair value can othe￿188 be measured
equently measured at falr value with changes in falr value
Iture. All other such investments are subsequently measured at
other financlal instruments, Inc
payment for an asset is deferre
that Is not a market rat8, in whic
payments discounted at a marke
uding derivatives, are Initially recognised at falr value, unless
beyond normal business terms or financed at a rate of Interest
Case the asset is measured at the present value of the future
rate of Interest for a similar debt Instrument.
Other financial Instruments ar
recogrtised In the statement of f
designated hedging relationshlp.
subsequently measured at fair value, wlth any changes
ancial activities, wlth the exception of hedglng instruments in
Flnancial assets that are measu
of impalrment at the end of ea
impairment loss is recognlsedi
actlvities in whlch the initial gain
ed at cost or amortlsad cost are reviewed for objective evidence
reportlng date. If there Is objective evidence of impairment, an
under the appropriate headlng in the statement of financial
as recognised.
For all equity Instruments reg
rdless of slgnlficance, and other financial assets that are
Indlvidually slgnlficant. these are
assessed indlvldually for impalrment. other financlal assets are
either assessed individually or grouped on the basis of slmllar credit risk characteristics.
Any reversals of impairment are
recognlsed Immediately, to the extent that the reversal does not
result in a carrying amount of tle financial asset that ex¢eeds what the Garrying amount would
have been had tho Impairment not previously been recognised.
Llmlted by guarantee
Bellaghy Womens Group Lld is
share capital.
company limited by guarantee and accordingly does not have a
Every member of the company
ndertakes to contribute such amounts not exceeding £1 to the
company's assets If it should be wound up while belng a member, or wlthin tsvelve months of
cea8lng to be a member.
Charltable actlvltles
Unrestricted Total Funds Unrestricted Total Funds
Fund8
2023
Funds
2022
John Moore Foundation
other Income From Charitsble
Activities
3,000
3,000
26
26
26
26
3,000
3,000
10-

Bellaghy Womens Group, Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 August 2023
Expendlture on charltable acti
Itles by fund typo
Unrestrlcted Total Fund8 Unrestricted Total Funds
Funds
2023
Funds
2022
Actlvlty type 1
Support costs
1,090
1,369
2,459
1,090
1,389
2,459
1,168
1,010
2,178
1,168
1,010
2,178
Expondlture on charitable actlvltlos by actlvlty type
Actlvities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Activity typè 1
Governance costs
1,090
1,090
1,369
2,459
1,168
1,010
2,178
1,369
1,369
1,090
Other expendltura
Unrestricted Totgl Funds Unrestricted Total Funds
Fund8
2023
Funds
2022
Bank charges
113
113
78
78
Not (oxpenditure)Ilncome
Net (expenditure)Ilncome is stated after chargingl(credltlng):
2023
2022
Depreciation of tangible fixed assets
376
469
10. Independent examlnatlon fe88
2023
2022
Fees payable to the independen
Independent examination of the
examiner for:
Inancial statements
470
370
11. Trustee remuneratlon and exp
No remuneration or other benefits from employment wlth the charity or a related entity were
re￿iVed by the directors.
nses
The total amount of expenses reimbursed to the trustees in the yearwas nil (2022: nil).
11

Bellaghy Womens Group Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 August 2023
12. Tangible fixed assets
Fixtures and
fittings
Equipment
Total
Cost
At 1 September 2022 and 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Carrylng amount
At 31 August 2023
At 31 August 2022
3,601
2,421
6,022
3,273
66
871
310
4,144
376
3,339
1,181
4,520
262
1,240
1,550
1,502
1,878
328
13. Creditors: amounts falllng du
wlthln one year
2023
2022
Accruals and deferred Income
Social security and other taxes
360
370
36
360
406
14. Analy818 of charltable funds !
Unrestrlcted funds
At
1 September
2022
At
31 August 20
23
Income Expenditure
General funds
9,484
26
(2,572)
6,938
At
1 September
2021
At
31 August 20
22
Income Expenditure
General funds
8,740
3,000
(2,256)
9,484
12-

Bellaghy Womens Group,
Company Limited by Guarantee
Ltd
Notes to the Financial Statements (continuedj
Year ended 31 August 2023
15. Analys18 of net as80ts between fund8
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
1,502
5,796
(360)
6,938
1,502
5,796
(380)
6,938
Unrestricted Total Funds
Funds
2022
Tangibl8 fixed assets
Current assets
Creditors less than 1 year
Net assets
1,878
8,012
(406)
9.484
1,878
8,012
(406)
9,484
13-

Bellaghy Womens Group
Ltd
Company Limited by Guarantee
Management Information
Year ended 31 August 2023 |
The followlng pages do not form part of the financlal statements.
-14-

Bellaghy Womens Group,
Company Limited by Guarantee
Ltd
Detailed Statement of Financial Activities
Year ended 31 August 2023 i
2023
2022
Income and endowments
Charltable activities
John Moore Foundatlon
Other Income From Charitable Activiti
3,000
26
26
3,000
Total Income
26
3,000
Expendlture
Exp8ndlture on charltsble activiti88
Rent
Legal and professlonal fees
Depreciation
DetalledSOFAExpenditureOnCharitab
Other expenditure on charitable actlvlt
510
470
376
13
1,090
2,459
241
300
469
eActlvltlasType3H
es
1,168
2,178
other expendltura
Bank charges
113
78
Total expendltyre
2,572
2,256
Net (expendlture)IlnGome
(2,54e)
744
15-

Bellaghy Womens Group,
Company Limited by Guarantee
Ltd
Notes to the Detailed Statement of Financial Activities
Year ended 31 August 2023
2023
2022
Expendlture on charltable actlvltles
Actlvlty typo 1
Actlvltles undertaken dlrectly
Other expenditure on charitable activit
Governance costs
Governance costs - rent
Governance costs - accountsncy fees
Governance costs - depreclatlon
Governance cost8- general expenses
es
1,090
1,168
510
470
376
13
241
300
469
1,369
1,010
Expenditure on charltable actlvltles
2,459
2,178
16-