Charlty Reglstratlon No. XR60594 Compftny Reglstrallon No. N1042517 (Northem Ireland) CLUB UNITED ANNUAL REPORT AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2017
CLUB UNITED CONTENTS Pag• Charity informalM)n Twslees. report Indgpendant 6xamln*s rer ststement of finandal aclivttles 8alance sheet Notes lo the arxounts 9-16
CLUB UNITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr Darren Kirk Mrs Valerie Kirk Nicki& Cury Mr Leslie Haire Mrs Esther Haire Miss Tara Nichola$ Mtss Stephanie Ward (Apptiinted 24 January 20171 IAppolnl8d 13 January 20171 (Appointed 13 J8nuary 20171 {Appoinlod 13 January 20171 (Appointed 13 January 2017) (Appointed 4 November 2016) (Appointed 3 November 2016) (Appolnlsd 3 November 2016} (Appolnled 3 November 20161 {Appoinled 3 Novgmbgr 20161 {Appoinl8d 3 Novembor 20161 {Appolnted 3 November 20161 (Appointed 30 November 2016) Mlss Kattryn Tayk Miss Emma Mccobb Ptrs Naoml Cc<o MlssAmy Buntlng Mrs Felicia Killen Miss Rathel Coylo Mrs Carollne Dalton Georgina James M$ Maiie Simp8 Ms Natasha De¥onshifO Ms Whitney Nee Miss Jenny O'Donn811 Secretary Miss Nickie Cury Ch•rlty numbèr XR60594 Company nUMr N1042517 Rggl$tered offlc• Club United- Unil 1 Glendermott Valley Buwness Pa, Church Brae Londonderry BT47 3QR Independent examlner Mwre Stephens INI) LLP 21123 Clarendon Street Derry-Londonderry BT48 7EP
CLUB UNITED LEGAL AND ADMINISTRATIVE INFORMATION Bankers Dartske Bank 27 Glenshane Rd LondoThJerry BT47 2LN
CLUB UNITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST2017 The Trustees present Ihelr rewrt and 8cxx)unls for th8 year ended 31 Aug¢ 2017. The accounts have been prepared in acc(xdanco wilh the accounbng policios set out in note 1 to the accounts and comply with the eharitls Memorandum and Artides of Assockqtion, the Companies Act 2006 and "Accounting and Reporting by Charities.. Ststemenl of Recommended Practice applicable lo charities preparing their accounts in aceordanee with the Financial Reporb'ng Standard applicable in the UK and Republic of If8r1 {FRS 102}. las amended for accounts'ng periods conwnencing from 1 January 20161 ObJ•ctlvè8 and actlvMI•s The prinGipal objective of the club Is the wovisw)n of childcare facilities, after school clubs and summer 8cheme8. Th8 TnJsle8s have paid due regard to guklanee lysued by the Charity Commlsslon In deddlng bthal actlvltley th8 ch8rity should undertake. Publlc Bonefft The objectives of thè Trust are as listed. Thè Trtl has consid&red the UK Charity Commtssion's guidance on publlc benefit and plans to ensure that rt prwdes public benefit and achleves its objectives as Set out In th Trust's Memorandum and Arti¢ls$ ofAssocialion. The trustso8 give carelul ¢SIderatth to accessibiltty for all Wit)ut discriminatlon ¢)n grounds of p)Iltlcs, r8loion, race, social or economr bockground. Achlevements and p•rform•n¢• During the year Club United has providèd appropriate chiklcarp f¥ciliti8s on a daity bosis for childrèn agod between 4 and 12 years okl. The care is provKded for all children regardless of religion, culture race or means. The club oper81ed on 8 charitable non-trading basis. We have worked alongside parents and carets lo ensure they were Involved in the rdannir@ of activities lo ensure the best interests of the children We catered for as well as offering numerous ?Y opportunilies for them. We planned and organised 8Ct(vilies. trips and workshops in relation to different cultures and beliets lo ensure that each Child was catered for. We provlded 8 summer scheme over the months of July and Augusl where children gol the opportunity lo lake part in the fun 8nd stimulating activities planned. This project induded workshops and outings for the children lo att•nd which gave opportunity for them to explore and leam from different ujltures and beliefs. The obleclive of the prolect was lo educate and Infom children of the beneffts of cultural dlverslty. 11 also prowded opportunity for children to play togelh&r in a neutral environmonl and build lasting frigndships %wth poers from different religious aThJ cultural backgmunds whilst hawrKJ fun. Club United sludled the needs of chlldren whhin the settlng and the experlence and kno¥edge of our qualified staff we recognised the needs of children 8rMJ families within our local communities. We h8ve provided 8 safe. ¢8ring 8nd stimulating environmènt for the d)ildren to attend whilst giving parents and carers the opportunlty to retum to work 01 tralnirwJ by provkllThJ these services at an affordable cost. Financial rèvièw The results for the year are sel out on page T. Totsl incomlng resources for the year we £80,085 of whlch 30% was generated from grants. Total reSoueS expended were £79,406 of which 97% was eynded on drect aclivitles.
CLUB UNITED TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 AUGUST2017 Reserve$ Pollcy The Trust aims lo continue to increase reserves to ensure the stability of progr8mmg8, employThent and everyday operations of the organisation. The Trustees have assassed the major risks to which the charity is 8xposed, and awe s81isfiad that systems are In place lo midgal8 &xposure to the major rlsks. Golng Conc•m Having reviewed th8 Trusvs forecasts, the InJste8s hav8 a reasonabl8 expectatitin that thè TnJ8t has ad8ouale resources lo continue in operational exislaneè for the foreseeable future. Th8 principal factcKs vndetying this judgomenl include.. Current lev819 of financial performance by compari8 Vlith budgeted expe¢tstloM', Conllnulng support from the lunders Accordlngty. the Trust eontlnues to the c(yK•m basls of aUnting in preparing the annual finon¢lal slalemenls. Structure. govornanc• and m•Th•M•nI Gov•rnlng Document Club United 1$ govemgd by its Memorandum and Articl8s ofA6SocjatK dated 8th February 2(Ki2. Tho Trust is a charitabl6 company limited by guarantee 8nd acceptod as 8 chgrity by HM Rèvenue and Customs under r8ference XR60594. The Trustees, who are 81$0 the dlrectors for the wrpcth of company law, and who served dudng tho year were.. Mr Darmn Klrk MTS Valgrie Klrk Miss Nickig Cury Mr Leslie Haire Mr8 Esther H8lre Mlss Tara Nicholas Mlss Stephanie Ward Miss Kathryn Taylor MÉSS Emma Mccobb Mrs Naomi C¢)oke Miss Amy 8unling Miss Colleon Griffin (Appointèd 24 January 2017) (Appointed 13 January 2017) (Appointed 13 January 2017) (Appointed 13 J8nuary 2017) (Appointed 13 January 2017) (Appointed 1 September 2016 and reswJned 13 January 20171 (Appointed 1 September 2016 and resKJned 30 November 20161 (Appointed 4 November 20161 (Appointed 3 November 20161 (Appointed 3 November 20161 (Appointed 3 November 20161 (Appointed 3 November 20161 (Appointed 3 November 20161 (Appointed 3 Novemt*r 2016) (Appointed 1 September 2016 arnl reswned 3 November 20161 {Appoinled 30 November 2016) Ms Alnsley McFaul MTS Felicia Ki118n Miss Rachel Coyle Mrs Caroline Dalton Mrs Georgina James Ms Marle Slmpson Ms Natasha Devonshir& M$ Whitney Neely Ms Victotia Thompson Miss Jenny O'Donnell
CLUB UNITED TRUSTEES. REPORT (CONnNUED){INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AUGUST2017 Appolntmont of TrustS Thè Charity Trustees are also Dirèctots of the company. A Trustee is inrtially olected by the Board in accordance vthh the Memoranthm and Articles OfAslation. Rlsk Managemonl The charity has developed a Risk Management Policy in relation lo wellaTe and protection of the chlldren who are members of the club. A Corporate Financial Flsk Reglster is being drawn up to priorilise the risks requiring action. Risk Register5 will be reviewed and updated on a regular basis or as scx)n as a wlential risk Is identified. Analysis for 8ach risk will be delailed in the Risk Register togéth6r the controls currently In plac8 to mitigatè rlsk the further actions required to minimkse the risk. Organiswtion The Board ofTrustees which a(IMls18r5 the Tn1 meets a JTh)nthty basis. Trts0 Inductlon All new trustees are glven an lThJucth)n and provKled with relevant document8ti0n. 8tatem•nt of Tru$ts••' rn8pon$lbllltl•• Thg Trustees. who are also dlrectOT6 of Club United for the purpose of company jaw, are responslble for preparlng the Trustees, Report and the 8Ccjnts In accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GerraIlyAcCepted Accounling Practice}. Company Law requirgs the Truslg0$ to pTepaTe accounts for each financial year whlch gfve a tru¢ and fair View of th8 Stalè of affairs of th8 charrty and of the incoming rgsourc8s and awication of reswrces, including the Income and expenditure. of Ihe chwilable company lor that year. In preparing the88 accounts, the Trustee8 required to: - seiect sult8ble accountir¥J wlicles and then apply them o)nslstentty: - ob88rve the m8thods and prirKiples in the Chariknes SORP: - make judg8m8nls and estimates that are reasonable and prudent; and - p98r8 the accounts on Ihe goiw ccrflcem basis unle88 it18 Inappropriate to prosumo that tho ¢harity will continue In operation. The Trustees ore responsible for keeping adequole 8ccountlng records that dlscloge I1h reasonable a¢¢ur8¢y at any lime the financial position of the ¢harity and enable Ihern lo ensure that the accounts comply with the Compani8s Act 26. They are also resF()nsible for Safegua1ng the assets of the charlty and h¢n¢e for taking reasonable steps for the preventlon and delection of fraud and other Irregulartues. The Trusteos. rgport was approved by the Board of Trustees. Ml$s Nicki• Curry Tnjslee Dated: 29 May 2018 Ms Marie Slmpwn TnJstee Daled:29 May 2018
CLUB UNITED INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLUB UNITED We repNI on the accounts of the charity for tho year ended 31 August 2017, are set out on pages 7 to 16. Rosp•ctlve respon$lbllttl•s of Trustsès and examln The trustees, who are 8lso the directots of Club Uniied for the purposes of company law. are responsitl8 for th8 preparation of the acuunts in accordance the requlrements ofth6 Companies Act 2006. Having satisfied ourselves that the charity is not subJ8d to alIt undgr company law. and 18 81igibl8 independent èxamlnation, il is our responsibty to: examine the accounts undef section 65 of Ihe Charities Act 111) folbw the procedures lald down In the general directions given by the Charlty Commbssl¢Jn for Northom Ireland under secllon 6519)Ib} of the ChariliesAcl lili) stAle whelhtr partkular matters have ccffie lo our attention. Ba•1¥ of Indopond•nt •xamln•fs r•port We have examined your charity accounts as required under se¢tKJn 65 of the Charilles Act and our examin8tlon was carried out in aecordance wrth the 98neral Directlons gNen by thè Charity Comm18slon for Northern Ireland under sedon 65(9llb) of Ihe Charit Aet. The 8xamSnatlon IncIle(l a revièw of the accountlng records kept by the charity and a compar1s of th8 accounts presented with Ih06e records. 11 also InclLKled consYer8tlon of any unusual items ¢y disdosures in the accounts, and Seeng explanations from you as charity trustees Gon¢¢ming any such mattern. Our rde is to stat8 %thether any material matters have c4xne to our attention giving us ¢ou$e lo belie. 1. That accountiro records We not kept In aceoryjance sectlcffl 386 of th8 Corroanlès Act 2006 2. That tho a¢eounls do not accord with those occounting records 3. Th81 the accounts do not eomply wllh the acc£Jnting requlrem8nls of sectbon 396 01 thè Companles Act 2006 and with the melhc41s 8nd principles of the Chariligs Stslemènl of R8ixJmmended Practic8 applicable lo charllies preparing their aCCInts In accordan( with the Flnanu81 Reporting Standard applKable in the UK and Rèpublic of Ireland 4. That there is further infomiatK)n needed for 8 proper understarKlirvJ ol the a¢¢ounts to be reached. Ind•p•ndnt examlnefs ¥tatem•nt We have completed our examination arKI have no eoncems in respect of the matters (111014) listed above and. in nneC110n wtth folk)wing the DirectiMs of the Charity Commission for Northem Ireland, we hav8 found no matters Ihat require drawing to your attentn. Moore Step ns INI) LLP Chartered Accountants IrekTh 21123 Clarendon Street Derry-Londondeny BT48 7EP Dated.. 29 May 2018
CLUB UNITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2017 Unrestrlcted Unrestrlcted Restrictad funds fvTrd$ fund$ general deslgnated Total 2017 Total 2018 Notes Donations and legacies Charitable activities other trading acts'vi118S 500 79,129 4S6 71.853 1.976 69.428 135 Total Incom• 72,809 1,976 5,300 80.085 69,563 Charltable acllvllies 72,514 1,592 5.31)0 79.406 75.580 Net Incom•l{expendltur•) lor the yearl Not movoment In fvnds 295 384 679 {6,0171 Fund balances al 1 September 2016 22.806 9.598 38.422 Fund balancoi at 31 AUgt 2017 23,101 9,982 33.083 32,405 Tho $tslemenl of flnanclal acllwtles Indudes 011 gains losses rgwnised In the year. All income and 8xp8ndlture derfve from continuing acbvlbes. Tho statement of financial actfvlties also eompli•s with the requTrm8nts an SncoTh and expenditure account under the Companl8s Act 2006.
CLUB UNITED BALANCE SHEET ASAT31AUGUST2017 2017 2016 Flxed a$sel8 Tangible assets Current a889ts D8blors Cash al bank and in hand 10 15,326 15,853 12 13.218 7.684 9.001 10.123 20,902 19.124 crltr¥". amounts lalllng du• wlthln on& ar 13 {3,145) 12.572} Not current a888ts 17.757 16,552 Total as8•ts l•M curr•nt Ilablllti 33.083 32,405 Income fund8 Unrèstrleled funds - deslgnated Unrgstricled funds- general 9,982 23,101 9,598 22,807 33.083 32.405 The company Is enlilled lo exemption from the audit requirement contsin8d in Section 477 of the Companias Act 2006. for the year ended 31 August 2017. No mèmber of the company has deposited a notlce. pursuant lo 68clion 476. iequiring an audit of these acs)unts. The TnJ8lees' responsibile$ fc* ensuring Ihal the charity keeps &countirvJ re¢tyts comply vAth section 386 of tho Act and for weparfng accounts which give a true a1 fair view of the s1818 of affairs of the company as at the end of the financial year and of its Incoming resources and application of resources, including its income and expendlture. for the financlal year In acoydance the requirements of sections 394 and 395 and whlch olheNise comply the rèquirements of lh8 Companies Ad 2006 rglating to accounts, so f8r as 8ppli¢8blo to the cornpany. Thes8 accounts have been prepared in aCrdanCe with the provisions applicable to (panIeS sublecl lo the small companies. regime. The accounts were approved by the Trustees on 29 May 2018 Miss Nickie Cury Trustee Ms Marlè Slmpson Trustee Company Reglstratlon No. N1042517 HALfy
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2017 Accounting pollclos Charity infomiatlon Club Unilod is a private company limried by guarantee incorporated in Northem IrelarKI. The registerèd office is , Club United - Unil 1, GlendemK)tt V811ey Business Pafk. Church Bra8, Londonderry, BT47 3QR. 1.1 Accourrting conventlon The acoounts have been prepared In acCcrfdan wlth the charllys Memorandum and Artlcl89 of A880ci81ion, the Companies Act 2006 and "Accounting and Reporbng by Charili8s.' Statement of R8commended Pr8Ctice applie2ble to Charities preparirMJ their aceounts in accordance with the FinÈnclal Rèporting Standard applicable in the UK and Republic of Ireland {FRS 1021" las amendod for accounting periods commenryng from 1 January 20161. Tho tharity 1$ a Public Banèfft Entity as dafined by FRS 102. Th& charity ha5 tsken advanlago of provisn8 in thg SORP for charit1è8 applying FRS 102 Updats BUllen 1 not to preparé a St8temont of Cath FkM8. The accounts are prepared in sterfing. which Is the functicThl rTerKY of the tharlty. Mon8twy amounts In these finan¢lal sLqtements are fOded to the n&arest £. Thg •¢¢ounts hav6 been prepared uThJ8r tr hislorieal co8t Convenn. The principal accounting polld68 adopted are sel out b8bw. 1.2 Golng concern At the lime of approving th& accounts, the Tnjslees have a reasonable expectation that the charity has adequate r8sources lo continua in OlatiOnal exisleneè for Ihts foresèeable lulure. Thus the Trusteos continue to adopt the going concern basis of 8C(xntin9 Ki preparing the ac£ounts. 1.3 Ch•rltabl• fund• UnrestriGled fund$ a available for use at the dIXtIon ol the Trusteos In furtherarth of thèir ¢haiitsble objectives unless the lunds have been designated for other puryy)s8s. Designated fund$ ar6 unrèstricted funds sel ade at th8 di$crelim of thè trustees for speeifl¢ purposes. The deslgnated funds for red as8ets is that Part of unrnstricted funds that represents fixed assets h&ld. Reslrided funds are subject to speemc corlI10n5 by dcr5 as to lknv they may be used. The purposes and uses of Ihe re8tr1cted fund8 are set (Art in the rK)te8 to the acunts. 1A Incomlng r•$ources Income is rocognised when the charity is legalty entitled lo it after any performance conditions have been mot, the amounts can be measured reliably. and it is probable that ineome will received. Cash donations are reccM3nised on receipt. Other donations are recognised ore the charity has been notified of the donation. unless rtoMnCe Cond[tn$ requlre deferral of the amount. Income lax recoverable in relation to donations rewved under Grft or deeds of Venant is recognised al the lime of the dtiOn. Legacies are recognised on r1p¢ or otheTh4ise if the charity has been notrfied of an impending dislribulion. the amount is kn¢)wn. arKI recoipt is expedod. If Ihg amount is not known. thglggaw is Irealed as a contingent asset. Tumover is measured at the fair value of the consideration received or receiwable and represents amounts reeeivable for goods and s&Mces prowded in the nomial course of bUne$S, net of discounts, VAT and other sales related tsxes. 1.5 Resources expended
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2017 Accounting polici•s (Contlnued) Expenditure is rècognised once Ihere is a legal (w constructive obligation to make a YMent lo a third paty, il is probable that settlement wlll be required and the amount of the obligath)n can Ix measured reliably. Irrecoverable VAT is charged as a cost against the activity for whh the expenditure was incurred. Expenditure on chafltable actwtties Irtcludes the costs of seNkes dertaken to furihgr the purposes of the charity and thalr associated supwrt costs. 1.6 Tanglblo flxod a88èts Tangible fixed assets ar8 initially m&asured at cost and subsequenty measured at cost or v8lu8tlon. net of depreciation and any impalrmenl lo8. Depreclation Is recognlsed so as to wrlte off the &)st or valuatlon of ass8ts18SS thelr resKlual values over Ih6lr u88ful IIv88 on the following bases: L&asohold improvem8nts Flxiures and fittings 10% strah3hl lino 10% strahjht Ilng The galn or arising the dlsrth81 of an asset is deternined as the drffereneA bètrwa8n Iha 8a18 proceeds and the carrying vaiug of the asset. arKI ly recognised In net incomellexwnditure) for thg year. 1.7 Impalrnmnt of flx•d a•s•ts At èach reportSng 81 date. the Charity rnviews the caryng amunts of its tangible assets to determine whether there 1$ any indication that Ihose assets have suffered an impairment loss. If any such indic8tion exists. tho recoverable amount of the asset is estimatèd in order to determine th8 extent of tho Impalrment loss lff any). Inl8rwJible a$$ets Indefinite useful INes and intaThJible assets not yet avall8bl& for use are tssted for Impalmenl annually. whenevèr there L8 an lThdlcatlon Ihal the asset may bts impalred. 1.8 Ch and calh •qulvahnts Cash and cash equivalgnts indude cash in hand and bank overdrafts. Bank overdrats 8ro 8hown wllhin borrovAngs In Current liablllties. 1.9 Flnanclal Instrumènts The charty has elected to apply provisions of Section 11 '8aslc FInalal Instrument8. and Stsclion 12 'other Finanaal ItrUments Issues. of FRS 102 to all of its financial instruments. Fln8nc(al inslTuments are recognlsed Sn Ihe dwrws balance sheet when the charfty becomes party to the Contractual provi6knns of Ihe instrumenL Financial assets and liabilittes are ¢)ffsg1. with the net amounts prnsented in th& financial statements. when there is a legally enforceable right to set off the renised amounts and there Is an Intenth)n to settle on a ng1 bgsi5 or to realise the asset and settle the liabilty simultsneously. Basic Ilnan¢l818ssets Basic financial assets, which indude debtors and cash and bank balaf$. are Inili8lly measured at tTansaction priee including transaction costs and a subsequenty carried al amortised using the effective interest method Un$5 the arrangement c4)nstitules a finanaThJ transaction, where the transaction is measured at the present value of the fuiure receipts diswjnted al a market rate of inleresl. Financial assets classified as receivab within one y8ar are rK>t arnrtisthj. 10-
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2017 Accountlng pollcles {Conlinu•d) Baslc flnanclal Ilabllltl B8sic financial liabilities, including cxeditors and bank loans are initially recogntsed al transaction price unless the 8rrangemenl conslitLrtes a financing transaction. where the debt instrument is measured at the present value of the future payrnents discounted at a morket rate of interest. Financial liabilities cla8sffied as pay8& vAthin one year ale not am0sed. Debt Inslmments are subsequenlly carried at amorti8ed cosL using the effective intere8t rats mèthod. Trad8 credriors are obligations to pay for gc5 or sèrvtcès that have been acquired in the ordinary eoursè of operats'ons from suppliers. Amounts payable are classffied as current llabilities if payment is due within one year or less. If not. they ar8 pr88enttd as non-current liabilities. Trade creditors are recognisèd Initially at transaction prke and subsewenuy measured at amortised cost using the effethve Interest method. Derncognltlon of Iln•n¢l•l Il•blll¢les Financial liabllillès are derecognlged when thè tharity's e4)ntractual obligations expirè or are dlgchargtsd or cancelled. 1.10 Employee benellts The cost of any unused hcAiday entitlement is recognised in the period in vthich the 8mpboye8'6 Serv83 ar8 received. Temilnallon benefits arn recognl8ed Immediatety as an expense when the charlty ts demonstrably ¢ommlttèd lo termlnale th8 emrAoyYn8nt of an efflpkny or lo yovldè temknallon beneflts. 1.11 R•tlr•m•nt b•n*flts PayTnents to defined ¢ontrlbullon rèllrfrmont bgngfft sd)wnes org ¢harggd 8$ an gxpon$g a$ they fall due. CrftlcJl •ccountlng •stlmat•s and Judg•m•nt8 In the appllcatkln of the charity's accounting pol1@6. th8 Trustees are required to make Judgements, estimate5 and a$$umptions about the carrying amount of assets and liabilities that ar6 not readily apparent from other sources. The estimates and assoualed assumptions are based on hlstorical experience and other factors that are considered to be rfrlevant. Actual results may drfler frn these eslim8to$. The estim8les and underlying assumptions are r8viewed on an ongoing basis. Revisions lo accounting e51imales are recognised in the peri¢)d in which the estimate is revised where the revision affects only that period, or in the period of the revisKffi and future periods where the rewsK)n affects tKJlh current and future periods. 11
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2017 Donatlons and l•gaclos 2017 2016 Don8tlon8 and gtfts 500 Donations and glfts Braidwater charity initiative 500 500 12-
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2017 Charltable acllvhles 2017 2016 Fe8 income Perfc*man¢e rèlated grants 55,274 23,855 36.882 32,546 79.129 69.428 AnalYS by fund Unrestricted lunds - general Unrestricted fvnds - deslgnalod Restricted furyjs 71,853 1.976 5,300 79.129 For th• y••r •nd•d 31 August 2016 Unrestricted lunds- general Unre8tricted frJnds- deslgnated R¢$lri¢ted fvnds 54,461 3,328 11,639 69.428 P•rforman¢e rnlal•d grant• Derry City Council John MO0 FoundalK)n Lloyds Bank SC8 18rightstsrt NIE Charilies Commiswon Capltsl Grants Irish Society Halifax Foundalion DELNI Waterside Nelghbwrhcrt)d Partnership Other 3.989 3,500 4.000 17.579 150 3,028 300 16,579 1,976 3.500 1,050 750 23.855 32.546 13-
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2017 Other tradlng Jctlvltles 2017 2016 Fundraising events 456 135 Charltsbl• actlvltlès 2017 2016 Staff cost8 Depreclallon and Impairment Staff Iralnlng Rent & Rates Light & Heal Cleaning Repalrs & M8lnl8nance Prlnung, Postag8 & Slalionery Advartising Telèphone Travel Expen8e8 Actiwlie8 Bank Charges & Interest Sundry Expenses 54,000 2,459 1,261 52,033 2.451 133 7.499 2,058 319 1,023 1,7S1 459 455 550 1,157 153 3,692 132 1,733 1,414 157 2,413 237 3,534 76,777 73,439 Share of govam8nc8 C061s (see rle 7) 2,629 2,141 79,406 75,580 Support co•ts Support Govwnanc• 2017 2016 88#ls of allocatlon Audit fees Insurance 1200 429 1,650 Govemanee 491 Govem8nce 2.141 Analysed beeen Charitable actiwttes 1629 2.141 14-
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2017 Truste Non8 of the Twste6s (or any pe¥s(x)8 e<Jnnected them) received any TemuneratIc or benefits from the charity during the year. Employees Numb•r of èmploy$ The average monthly number employees durfng the year was: 2017 Number 2016 Numb•r Child care and summer scheme Average volunleeTS Empl1nent colts 2017 2016 Wagg$ and salarios Other pension costs 53.928 72 51.920 113 54,000 52,033 Ther8 were no employeès whose #nnuol remuner8tion was £60,OtKI or more. 10 TaDglbl• lIx ¥M•ts LOtt•1ld Flxturtt and Impro¥*m•n Totsl At 1 September 2016 Additions 20,145 24,649 1,932 44,794 1.932 At 31 August 2017 20.145 26.581 46,726 Dgpreclation and impalrni•nl At 1 September 2016 Depreciation charggd in th& year 11,637 1.039 17.304 1.420 28.941 2.459 At 31 August 2017 12,676 18,724 31,400 Carrylng amount At 31 August 2017 7.469 7,8S7 15,326 At31 August 2016 7,345 15,853 15-
CLUB UNITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGusf2017 11 Flnanclal Instruments 2017 2016 Carrylng amount of financlal a8t# Debt inslnJm8nts measwed at amortised cost 13,218 9,001 Carrying amount of flnanclal1Sabllltl•s Measured at amortisad cost 3.145 2,416 12 D•blor8 2017 2016 Amounti falllng duo wlthln ¢)n• y•w: Other dobtors 13,218 9.001 13 Cradltorn: amounts falllng du• wlthln on• y•ar 2017 2016 Olher tsxalM and 80clal securtty Trade creditors Other creditors AccNals and deferred in¢omo 156 1.032 1.377 28 1,740 3,145 2,572 14 Rotlr•monl bgn•fflt ich•m D•fin•d ¢ontrlbutlon sch•m•s The charity operates a dgfined e<JntributK)n penslon scheme for all qualrfwng employees. Thè assèts of s¢home aré held separntety from those of the charity in an independentty administèred fund. The charga to profft or loss in restd ol deffined (x)ntribulion schemes was £72 {2016- £1131. 15 Analy•l• of net as••ts b•tw••n funds Totsl Fund balances at 31 August 2017 are reprgsgnted by.. Tangible assets Current assetslllk8bllitles) 15,326 17.757 15,326 17,757 33.083 33,083 16 R•latod party transactlons There were no diSCkbIe related party transactiM$ during ts year (2016- rh)ne). 16-
Club United Additional Not to the FinaDcial Ststements {CODtiDued) For the yr ended 31st August 2017 17 IDcomiDg Resourc Unrestricted Unrestricted Re51ricted Total Funds Total FuDds IndS lunds Fllnds 2017 2016 gtneral de51gDted chgrltsble actlvldes Fee lThcorne 55274 55.274 36.882 Perfontt8nc¢ relAted gr8nts: Derry City Council John Moor¢ Foundatiott Lloyds Bank HSCBI Brightstart NIE ChaTiti¢$ Commi10Th C#plt#l Grants Irish Swiety Halif&x Foundation DELNI W&erside Nei8hbourhood PartTKrship 3.989 3.500 4.000 17.579 150 3.028 300 9.829 1,976 1,976 3500 I,oso 750 3,500 1,050 750 6S103 1.976 72J79 69.428 Brnidwlltsr ¢harity initi1Ve SC 500 500 Fun rAtsI 456 456 135 456 456 J3S Total income 66.059 1,976 5JOO 73J35 69,563 CApill Grants Western Childcare Patknerthip Community Foundation Nl 511 1,465
Club United AdditOng1 Notes to the Thancial Statements (contiDued) For the yer ended 31st August 2017 18 Re8owrttt Expended UMrestii¢ted Unrutri¢ted R¢stri¢ted Totsl Fund¥ Tfj¢wl FuDds Fund5 2017 21)16 gthtnl dtslgn¢ed baritlblt Activities Depreciktiort 1.592 2.459 2.451 Wages and 5alari¢s Stsff pension costs 53.¥28 53,928 72 51.920 113 Stsff training Rent and Rates Light and Hea¢ Cleaning Repairs and MainnanCe Printin& Posta8e and Sthtionery Adv¢rt151n8 Ttlcphorte Trnvel Expenses A¢¢ivi¢i¢s Bank Charges & Intrre Sundry Expenses 210 4.048 1.751 459 649 455 1.050 3,5(KJ 1,260 7.548 1,751 439 649 455 133 7,499 2.058 319 1,023 506 550 1.157 153 3,692 132 1.733 1,414 157 1,663 237 3,534 .414 157 2,413 237 3.534 750 1.592 Audii fees Insura¢ 2200 429 2.2 429 1,650 491 Total expenditure 72a14 1592 5JOO 79,406 75580