COMPANY REGISTRATION NUMBER: N1032907 CHARITY REGISTRATION NUMBER: 102254 Bellaghy Womens Group Ltd Company Limited by Guarantee Unaudited Financial Statements 31 August 2025 C DOHERTY & CO LTD Financial Accountants Unit 5 Glenone Park 1 Kilrea Road Portglenone BT44 8PE
Bellaghy Womens Group Ltd Company Limited by Guarantee Financial Ststements Year ended 31 August 2025 Page Directors, annual report (incorporating the director's report) Independent examinerfs report to Ihe directors Statement of financial activities (including income and expenditure account) Statement of financial position Notes to the financial statements The following pages do not form part of the financial ststements Detailed statement of financial activities 14 Notes to the detailed statement of financial activities 14
Bellaghy Womens Group Ltd Company Limited by Guarantee Directors. Annual Report (Incorporating the Directovs Report) Year ended 31 August 2025 The directors. who are also the directors for the purposes of company law, present their report and the Linaudited financial ststemenls of the ehanty for the yeai ended 31 August 2024. Reference and adminlstrdtive detalls Registered charity name Bellaghy Womens Group Ltd Charity registration number 102254 Company registration number N1032907 Prfnclpal office and registered CIO 2 Birchwood offEce Bellaghy Magherafelt BT45 8JZ The dlrectovs K Hughes M Doyle Independent examiner C Doheity & Co Ltd Unit S Glenone Park 1 Kilrea Road Portglenone BT44 8PE Strncturei governance and management Goveming documenl 8ellaghy Womens Group Ltd is a charitable company limited by guarantee. incorp)rated on 4 September 1997 and registered as a charity with the Northem Ireland Charity Commission on 10 April 2015 Chanty Number NIC 102254. The company was estsblished under a Memorandum of Association which established the objects and powers ofthe charitable company and is governed under ils Articles of Association. Objectives and activities Purpose of 8ellaghy Womens Group Ltd The company's objects are lo promote the benefil of the inhabitants of Northern Ireland {Bellaghyl and surrounding areas hereinafter described as the area of benefit with distinction ot sexual onenlation, race or of political religious or other opinions by associating logelher the said inhabitsnts and the local authorities, voluntary and other organisah.ons In a common effort to advance educab'on, lo promote family care and the reliel of the elderly, to preseNe the environment and hentage of the area of benefit and lo provide facilities in the interest of social welfare for recreation and leisure time ottupation wth the object of improving the conditions of life for the said inhabitanls.
Bellaghy Womens Group Ltd Company Limited by Guarantee Directors, Annual Report {Incorporating the Director's Report) fcon#nuedJ Year ended 31 August 2025 Achievements and perforn)ance Programme of Events 2024125 No events were held during the year ended 31 August 2025 Financial review Total inming resources arnounled to £012024 - £30071 and after deducting total resour¢es expended of £98512024 £3157) net incoming reSoUrS amounted to -£98512024 -1£150). At the yearend unrestr"tcted fijnds amounted to £5,80312024 - £6,788). Small ¢ompany provlsions This report has been prepared in accordance wth the provisions applicable to companies entitted to the srnall companies, exemption. The directors. annual report was approved on 02 June 2026 and stgned on behalfof the board oftnjslees by.. M Doyle Director
Bellaghy Womens Group Ltd Company Limited by Guarantee Independent Examinerfs Report to the Directors of Bellaghy Womens Group Ltd Year ended 31 August 2025 I report to the directors on my examination of the finanual statements of Bellaghy Womens Group Ltd I'the charity'l for the year ended 31 August 2025. Responsibilitles and basis of report As the directors of the rnpanY (and also its directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance wth the requirements of Charities Act (Northern Ireland) 2008 Ithe'2008 Acl'l and the Companies Act 20061.the 2006 Acl'l. Yo are satisfied that the accounts of the company are not required by charity or company law to be audited and have chosen instead to have an independent examinab"on. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Ael and are eligible for independent exarninatson. I report In respect of my examination of the charity's financial statements as carried oul under section 65 of the 2008 Act. In Carrying out my examination I have followed the general Direcb'ons given by the Charity Commission for Northem Ireland under section 65191{bl of the 2008 ACL Independent examinerfs statement I have completed my examinatton I nfin that no matters have come lo my attenb'on in connects'on with my examination giving me cause lo believe that in any material respect". accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act, or the finaneÈal statements do not accord wilh those records.. or the financial statements do not comply wth the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examinakn"on.' or the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Pracb"ce for accounting and reporting by charities applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}. I confim that there are no other matters lo which your attentson should be drawn lo enable a proper understan ngoflhea unts lo be reached Ciaran Dohety Independent Examiner Unit 5 Glenone Park 1 Kilrea Road Portglenone 8T44 8PE 02 June 2026 The notes on pages 6 to 12 fonn part of these financial statefflents.
Bellaghy Womens Group Ltd Company Limited by Guarantee ststement of Financial Activities (including income and expenditure account) Year ended 31 August 2025 2025 Unrestricted funds Totsl funds Total fvnds 2024 Note Income and endowments Grants Charitable activities 3.000 Total Income 3007 Expenditure Expenditure on charitable acbvib.es Other expenditure Total expenditure 931 931 3.088 69 985 985 3.157 Net incomel{expendtturel and net movement in funds 1985) {985) 11501 Reconclllatlon of funds Total funds brought forward Total funds carried forward 6.788 6,788 6,938 5,803 5,803 6.788 The slalement of financial activities includes all gains and losses recognised in the year. Ail income and expendIre denve from ntr"nu1ng acb"vib"es. The notes on pag¢s 6 to 12 forni part of these financial ststsrnents.
Bellaghy Womens Group Ltd Company Limited by Guarantee Statement of Financial Position Year ended 31 August 2025 2025 2024 Fixed assets Tangible fixed assets 12 962 1,202 Current assets Cash at bank and in han¢J 5.201 5,946 Creditors: amounts falling due within one year Net current assets 13 {360} 4,841 {3601 5,586 Total assets less current liabilities 5.803 6.788 Net assets 5.803 6.788 Funds ofthe charity Unreslricled funds 5.803 6.788 Total Charity funds 14 5.803 6,788 For the year ending 31 Au9usI 2025 the ¢harity was entsued to exempts.on from audit under section 477 of the Companies Act 2006 relating to small companies. Directors. respon$ibilits"es'. The members have not required the company to obtain an audit of its financial stalements for the year in question in accordance wth section 476". The diredors acknowledge their responsibilities for complying with the requirernenls of the Act with respect lo accounting records and the preparats.on of finanaal statements. These financial statements have been prepared in accordance with the provisions applicable lo companies subjeel to the small companies. regime. These financial stalemenls were approved by the board of Iwslees and authorised for issue on 02 June 2026, and are signed on behalf of the boaid by.. M Doyle Director The notes on pages 6 to 12 fo part of these fina1¥1 statements.
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 August 2025 General infomiation The charity is a public benefit enlity and a private company limited by guarantee. registeied in Northern Ireland and a registered charity in Northem Ireland. The addfess of the registered offi is CIO 2 Birchwoc4J, Bellaghy. Magherafelt. BT45 8JZ. ststement of compllan¢e These financial statements have been prepare(l in compliance with FRS 102. 'The Financial Reporting Slandard applicable In the UK and the Republic of Ireland., the Slalernent of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable In Ihe UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Companies Act 2006 Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis. as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial sLgtements are prepared in sterling, which is the functional currency of the entity. Going concem There are no material uneertainties about the charity's ability to conts'nLte. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported These estimates and judgements are continually reviewed and are based on experience and other factors. including expectations of fvture events that are believed to be aSOnable under the circumstances. Fund accounting Unreslricled funds are available for use at the discrekn.on of the trustees to further any of the charity's purposes. De5ignaled funds are unrestricted funds earmarked by the directors for particular future projecl or commitment. Restricted lunds are subjected lo restrickn'ons on their expenditure declared by the donor or through the terms of an appeal and fall into one of sutrFclasses". re5tn.cted income ftjnds or endowment funds
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Statsments fcontinwdj Year ended 31 August 2025 Accounting policies (conllnuedj Incoming resources All incoming resources are included in the statement of financial activities when enlillemenl has passed to the charity", il is probable that the enOmiC benefits associated with the transacb.on will flow lo the charity and the amount can be reliably measured The following specific policies are applied to particular categones of income: income from donations or 9rants is recognised when there is eviden of enb'llement lo the gift. receipt is probable and ils amount can be measured reliably. legacy income is recogniseo when receipt is probable and entillemenl is established. income from donated gcods is measured al the fair value of the goods unless this is impraelical lo measure reliably. in which case the value is derived from the cost to the donor or the estsmaled resale value. Donated facilitie5 and service5 are recognised in the accounts when received if the value Can be reliably measured. No amounts are included for the conlribulion of general volunteers. income from contracts for the supply of services is recogni5ed with the delivery of the contracted service. This is classified as unresth"¢led fvnds unless there is a conlraclual requirement for il to be spent on a part(cular purpose and returned rf unspent, in which case il may be re9arded as restneled Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the stslement of finanaal activities lo which it relates.. expenditure on raising fvnds includes the costs of all fijndraising actNits"es, events. non- charitable trading activities, and the sale of donated goc>ds. expenditure on charitable activities indudes all costs incurred by a charity in undertaking activities that fvrther its charitable aims for the benefit of ils beneficiaries. Including those support costs and eost5 relating lo the govemance of the charity apportioned to charitable activities olherexpendilure includes all expenditure th* is neither related to raising fijnds for the charity nor part of its expenditure on charilable aclivilies. All costs are allocated to expenditure categories refiecting the use of the resource Direct costs attributable to a single activity are allocated directly lo that activity Shared costs are apportioned beeen the activities they contribute to on a reasonable. jusb"fiable and consislenl basis. Tangible assets Tangible assets are initially recorded al cost and subsequenuy staled at cost less any aecumuloled 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 subsequent accumulated impaimEnt losses
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Statements (coAWn Year ended 31 August 2025 Accounting policies (conllnwdj Tangible assets fcontinued) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairmenl that has previously been recognised as expendituft wilhin the statement of financial athvities. A decrease in the carrying amount of an asset as a result of revaluabon, Is recognised in other reco9nised gains and losses. except to which Il offsets any previous revalualion gain, in which case the loss is shown within other recognised gains and losses on the statement of finanoal activib"es. Depreclation Depreciats"on is calculated so as to wnle off the cost or valuabon of an assel, less its residual value, over the useful eeonomic life of that asset as follows= Fixtures and fith'ngs Equipment 20% reduung balan 20% reduang balance Impaimient of fixed assets A review ft)r indicators of impairment is carried out at each reporttng date, with the recoverable amount being estimated where such indiealors exist ere the carying value exceeds the recoverable 3mounl, the asset is impaired accordingly. Prior impairrnents are also reviewed for possible reversal at each reporting dale For the purposes of impairrrenl lestsng. when il is not possible to estimate Ihe recoverable amount of an Individual asset, an estimate Is made of the fecoverable amount of the cash-generabng unit to whieh the asset belongs The cash-generating unit is the smallest identifiable group of assets that includes Ihe asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment lesling of go¢yJwill. the g¢dwIll acquired in a business combination is. from the acquisition dale. allocated to each of the cash-generaling units that are expected to benefit from the synergies of the combinatr"on. irrespective of whether other assels or liabilities of the charity are assigned to those units. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a paty lo the contractual provisions of the instnjmenl. Basic financial instruments are initially recognised al the amount receivable or payable including any related transactson costs. Current assets and current liabilities are subsequently measured at the cash orother consideration expected lo be paid or received and not discounte Debt instruments are subsequentty measured al amortised cost.
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Statements fcontynu¢dJ Year ended 31 August 2025 Accountlng policles {contsnuedJ Financial instruments f¢onlin) Where Investments in shales are publicly traded or Iheir fair value can otherwise be measured reliably, the investrnent is subsequently measuied al fair value wlh changes in fair value iecogni5ed in Income and expenditure. All other such investments are subsequently measured al cost less Impairrnent. Other financial inslrumenls. including derivab"ves. are initially recognised at fair value. unless payment for an asset is deferred beyond normal business terms or financed al a rate of interest that is not a market rate, in which case the asset is measured al the present value of the future payments discounted at a market rale of interest for a similar debt inslrumenl other financial instruments are subsequenlly measured at fair value, with any changes recognised in the slaternent of financial aclivits'es, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each repo.ng date If Ihere is objective evidence of impairment, an impairrnent loss is recognised under the appropnate headin9 in the statement of finanaal acb'vities in which the inib'al gain was recognised. For all equity instruments regardless of Signifince. and other financial assets that are individually signifieanl, these are assessed individually for impaiffnent. Other financial assets are either assessed individually or grouped on the basis of similar credit nsk eharacterisb"cs. Any reversals of impairment afe recognised Immediately, lo the extent that the reversal does not result in a carryin9 amount of the financial asset Ihal eXedS what the Carrying amount would have been had the impaimient not prevhJusly been recognised. Limited by guarantee Bellaghy Womens Group Lid is a company limited by guarantee and accordingly does not have a share capital. Every member of the company undertakes to tontn.bule such amounts not exceeding £1 to the company's assets if it should be wound up while being a member, or wtthin fv1ve months of ceasing to be a member. Grants Unrestncled Total Funds unrestn.cled Total Funds Funds 2025 Funds 2024 Grants None 3.000 3.000 3.000 3,000
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Statements (conthlo) Year ended 31 August 2025 Charitable activities Unre5tricled Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Other Income from Charitsble Acbvilies Expenditure on ¢haritsble aclivities by adivity type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Activity costs Govemance costs 237 237 694 2,283 805 694 271 694 931 3,088 Other expendlture Unrestricted Total Funds unrestn.cled Total Funds Funds 2025 Fun(5s 2024 8ank charges 69 69 69 69 Net incomel{expenditur¢l Net incomellexpendilure) is stateo after chargingllcreditsng}'. 2025 2024 Depreciation of tangible fixed assets 240 300 10
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Ststements Iconthued) Year ended 31 August 2025 10. Independent exarnination fees 2025 2024 Fees payable to the independent examiner for. Independent examinatson of the financial statements 420 480 11. Trustee remuneratlon and expenses No remuneration or other benefits from empl¢)ymenl th the charity or a related entity were received by the directors. The total amount of expenses reimbursed to the trustees in the year was nil {2024'. nil). 12. Tanglble flxed assets Fixtures and fithngs Equipment Totsl Cost Al 1 September 2024 Additions 3,601 2.421 6,022 At 31 August 2025 Depreciation Al 1 September 2024 Charge for Ihe year At 31 August 2025 Carrying amount At 31 August 2025 At 31 August 2024 3,601 2,421 6,022 3,391 42 1.429 198 4,820 240 3.433 1.627 5.060 168 794 962 210 992 1.202 11
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Financial Ststements fconthwdj Year ended 31 August 2025 13. Creditorn- amounts falling due within one year 2025 2024 Ac¢ruals and deferred income 360 360 360 360 14. Analysis of charitsble funds Unrestricted funds At 1 Sept 2024 At Income Expenditure 31 Aug 2025 General funds 6,788 (9851 5,803 At 1 Sept 2023 Al Income Expenditure 31 Aug 2024 General fvnds 6,938 3.007 (3,1571 6.788 15. Analysis of net assets between fiFnds Unrestncled Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Nel assets 962 5.201 13601 5,803 962 5.201 13601 5.803 Unrestricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 1.202 5.946 13601 6.788 1.202 5.946 13601 6,788 12
Bellaghy Womens Group Ltd Company Limited by Guarantee Management Inforniation Year ended 31 August 2025 The following pages do not form part of the financlal statements. 13
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Detsiled Ststsment of Financial Activities Year ended 31 August 2025 2025 2024 Income and endowments Grants John Moore Foundation 3.000 3.000 Charitable activities Other Ineome from Charitable Aclivitses Total income 3,007 Expenditure Expenditure on charitable actlvities Rent Legal and professional fees Depreciation Other expenditure on Chantable acbvib'es 72 433 300 2283 454 240 237 931 3088 Other expenditure Bank charges 69 69 Total expenditur¢ 985 3,157 Nel incomellexpenditurel (9851 11501 14
Bellaghy Womens Group Ltd Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 August 2025 2025 2024 Expendlture on charitable activities Activities undertaken directly Other expenditure on charitable ath'vrties 237 Governance costs Governan costs- rent Governance costs- accountsncy fees Governants costs- depreciation Governance costs- general expenses 72 420 300 420 240 694 805 Expenditure on charitable actlvltles 931 3,088 15