COMPANY REGISTRATION NUMBER: N1037759
CHARITY REGISTRATION NUMBER: NIC102464
KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2023
PURDY QUINN
Chartered accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Financial Ststements
Year ended 31 December 2023
Page
Trustees, annual report (incorporating the directors, report)
Independent examiner's report to the directors
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Statement of cash flows
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
Notes to the detailed statement of financial activities
21
23

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Directors. Report)
Year ended 31 December 2023
The directors, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charity for the year ended 31 December 2023.
Reference and administrative details
Registered charity name
Charity registration number
Company registration number N1037759
Principal office and registered 17-19 Greencastle Street
office
Kilkeel
Co Down
B34 4BH
N Ireland
KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
NIC102464
The directors
Mr S Tomkins
Mrs G M McAtee
Mr C W Morris
Rev A N Calvin
Mrs L V Henderson
Mrs L J Henderson
Mr l J Henderson
Independent examiner
Una Cunningham BA FCA
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH
structure, governance and management
The company is incorporated under the Companies (Northern Ireland) Order 1988, being a company
limited by guarantee not having a share capital.
Kilkeel Parish Bridge Association Limited is managed by a Committee whose members are the
directors and six to eight paid staff. The day to day running of the charity rests with Ivan Henderson
the project manager.
As required on an ad hoc basis the Board Members discuss the appointment of potential new Board
Members for appointment to the Board. Suitable people are approached and if they are willing to serve
on the Board, their nomination is put forward for approval by the Board. There is no maximum term of
office. Induction and training of directors is provided in house.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (continued)
Year ended 31 December 2023
Objectives and activities
The company's objects are to promote the benefit of the community of Kilkeel, Co Down and
surrounding area without distinction of sex, sexual orientation, race or of political, religious or other
opinions, by associating together the said inhabitants and the local authorities, voluntary and other
organisations in a common effort to advance education, to provide training, to preserve the
environment and heritage of the area of benefit and to provide facilities in the interests of socia
welfare for recreation and leisure time occupation with the object of improving the conditions of life for
the said community.
Achievements and performance
The Gharity's youth section known as JIMS has continued to deliver high quality programmes and
services to the local community. In addition, Regenerate.. Mental Health Hub grew from strength to
strength in 2023.
JIMS continued to deliver core programmes such as.. weekend drop-in, Girls Night In, Lads Group,
monthly kids, club, After Schools Club, trips and more during the school year. Volunteers were
essential in helping ensure that all programmes were run well and that participants thoroughly enjoyed
all activities. JIMS partnered with Newry Street Unite to deliver T..BUC in 20223 which saw 20 young
people engage in good relations and enjoyed a Halloween residential.
Throughout the summer of 2023, JIMS took young people to Summer Madness - this was enjoyed by
all. A team of 18 young people took part in Step Up and delivered a very successful Project 6.8 for
100 children - utilising the great space in JIMS as a base. On addition, many young people took part
in our John Muir Award Level 2 with the Woodland Trust throughout August- October.
Regenerate provided over 100 childrenlyoung people with counselling sessions
while seeking to
build resilience in young people through small groups. We thank Victoria Hanna for her great work at
developing relationships with local organisations and congratulate her on the birth of her new baby.
We welcomed David Mcllveen as detached youth worker,. he's developed a strong base of lads who
are now faithfully involved in the work of Regenerate and JIMS. We have seen a great increase in the
uptake of 1-to-1 mentoring through the work of Regenerate in 2023.
In 2023. we worked closely with local schools developing mental health workshops, therapy sessions
in Kilkeel Primary School, and supported the work of Scripture Union each week at Kilkeel High
School.
We are most thankful to all those who support the work of Kilkeel Parish Bridge Association Ltd in
financial way. We thank all of our funders and those in our local community, who at this time of
economic difficulty continue to financially support us.
The Directors wish to record their thanks to all who work and serve in the project, to the staff for their
hard work and dedication and the 60+ volunteers who give of their time to ensure the smooth running
of the project. The Directors also thank all the young people who have made JIMS what it is with
their excitement, ideas, and joy. Thanks be to God for His provision throughout 2023.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report) {continuedJ
Year ended 31 December 2023
Achievements and performance (Continued)
Risk Review
The directors continues to assess the major risks to the charity. In particular, the challenges around
the current funding climate and are satisfied that the correct systems are in place to mitigate exposure
to the risks.
Financial review
The results for the year are set out in the attached financial statements. The total funds held at the end
of the year are shown in the notes to the financial statements. Note 15 highlights the analysis of
restricted funds.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report (incorporating the directors, report) was approved on 27 September 2024
and signed on behalf of the board of trustees by..
Mr S Tomkins
Director
Charity Secretary

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Independent Examiner's Report to the Directors of KILKEEL PARISH BRIDGE
ASSOCIATION LIMITED
Year ended 31 December 2023
I report to the directors on my examination of the financial statements of KILKEEL PARISH BRIDGE
ASSOCIATION LIMITED {'the charity,) for the year ended 31 December 2023.
Responsibilities and basis of report
As the directors of the company (and also its directors for the purposes of company law) you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charities Act (Northern Ireland) 2008 (the '2008 Act'l and the Companies Act 2006 ('the 2006 Act'}.
You 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 examination.
Having satisfied myself that the accounts of the company are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the charity's financial statements as carried out under section 65 of the 2008 Act. In carrying out my
examination I have followed the general Directions given by the Charity Commission for Northem
Ireland under section 6519}(b) of the 2008 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to 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 financial statements do not accord with those records-, or
the financial statements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'true and fair, view which
is not a matter considered as part of an independent examination., or
the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Una Cunningham BA FCA
Independent Examiner
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 December 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
3,289
15,218
60
130,011
133,300
15,218
60
124,500
13,972
Total income
18,567
130,011
148,578
138,481
Expenditure
Expenditure on charitable activities
Total expenditure
40,972
133,504
133,504
174,476
161,548
40,972
174,476
161,548
Net expenditure and net movement in
funds
{22,405)
13,493)
(25,898)
{23,067)
Reconciliation of funds
Total funds brought foNard
Total funds carried forward
73,944
211,489
285,433
259,535
308,500
285,433
51,539
207,996
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 19 form part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Financial Position
31 December 2023
2023
2022
Fixed assets
Tangible fixed assets
Note
15
335,824
349,320
Current assets
Stocks
Debtors
Cash at bank and in hand
16
17
900
2,651
81,516
85,067
900
3,154
60,012
64,066
Creditors". amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
Net assets
18
91,576
58,173
(6,509)
329,315
5,893
355,213
19
69,780
259,535
69,780
285,433
Funds of the charity
Restricted funds
Unrestricted funds
Total charity funds
207,996
51,539
211,489
73,944
285,433
For the year ending 31 December 2023 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
22
259,535
The members have not required the company to obtain an audit of its financial statements for the
year in question in accordance with section 476,.
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
The statement of financial position
continues on the following page.
The notes on pages 9 to 19 form part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Financial Position (continued)
31 December 2023
These financial statements were approved by the board of trustees and authorised ft)r issue on 27
September 2024, and are signed on behalf of the board by..
Mr S Tomkins
Director
The notes on pages 9 to 19 form part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 December 2023
2023
2022
Cash flovts from operating activities
Net expenditure
(25,898)
(23,067)
Adjustments for..
Depreciation of tangible fixed assets
Other interest receivable and similar income
Interest payable and similar charges
Changes in."
Stocks
Trade and other debtors
Trade and other creditors
Cash generated from operations
Interest paid
Interest received
13,496
(60)
1,127
14,210
19)
955
(436)
5,860
10,927
503
33,403
22,571
8,440
(1,127)
60
(955)
Net cash from operating activities
21,504
7,494
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(4,6271
(4,627)
Net increase in cash and eash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
21,504
60,012
81,516
2,867
57,145
60,012
The notes on pages 9 to 19 forni part of these financial ststements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2023
General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northern Ireland and a registered charity in Northern Ireland. The address of the registered office
is 17-19 Greencastle Street, Kilkeel, Co Down, B34 4BH, N Ireland.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (Charities
SORP IFRS 102)) 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 statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company meets its day to day working capital requirements through charitable donations
and funding. The nature of the company's business is such that there can be considerable
unpredictable variation in the timing of cash inflows. Due to the amount of approved funding
since the Balance Sheet, the directors consider that the company will continue to operate and
consider it appropriate to prepare the financial statements on the going concern basis. The
financial statements do not include any adjustments that would result from a withdrawal of
funding.
Judgements and key sources of estimation uncertainty
The preparation of the financial staternents 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 expectstions
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the directors for particular future project
or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or
endowment funds.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnuedj
Year ended 31 December 2023
Accounting policies (contlnued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity., it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income..
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the Contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
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 statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.
10-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Freehold propety
Plant & machinery
Equipment
2% straight line
200/0 reducing balance
20 % reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
Stocks
stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
onsideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Vvhere investments in shares are publicly traded or their fair value can othelwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
11

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Accounting policies (continued)
Financial instruments (continued)
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, 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 reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individ ually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Limited by guarantee
The company is incorporated under the Companies (Northern Ireland} Order 1986, being
company limited by guarantee not having a share capital.
Donations and legacies
The major source of core operating income are grants received from National Lottery Funding
and BBC Children In Need. Other project funding was received from various Foundations
throughout the United Kingdom and Ireland.
12-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Donations and legacies (Continued)
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Unrestricted donations
Gift aid
Department for Commnities - Job Start Scheme
Restricted grants & donations
2,918
371
2,918
371
130,011
130,011
130,011
133,300
3,289
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Donations
U nrestricted donations
Gift aid
Department for Commnities - Job Start Scheme
Restricted grants & donations
4,772
389
1,500
4,772
389
1,500
117,839
117,839
6,661
117,839
124,500
The major source of core operating income are grants received from National Lottery Funding
and BBC Children In Need. Other project funding was received from various Foundations
throughout the United Kingdom and Ireland.
Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Income from non-investment property
in furtherance of the charity's objects
JIMS- Gross income
Junior JIMS- Gross income
Tuck shop income
Miscellaneous income
Summer madness
4,560
6,255
1,254
2,720
84
345
4,560
6,255
1.254
2,720
84
345
4,655
4,866
599
3,852
4,655
4,866
599
3,852
15,218
15,218
13,972
13,972
Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable
60
60
13-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
JIMS
Junior JIMS
Tucklcoffee shop
Support costs
21,045
1,350
5,217
13,360
125,616
146,661
1,350
5,217
21,248
174,476
7,888
40,972
133,504
Unrestricted
Funds
Restricted Total Funds
Funds
2022
JIMS
Junior JIMS
Tuckjcoffee shop
Support costs
19,473
1,421
5,015
8,823
122,137
141,612
1,421
5,015
13,500
4,679
126,816
34,732
161,548
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
JIMS
Junior JIMS
Tucklcoffee shop
Governance costs
146,661
1,350
5,217
15,399
1,924
1,924
2,001
21,248
162,060
3,274
7,141
2,001
174,476
150,811
2,570
6,165
2,002
153.228
161,548
14-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements fcontinuedj
Year ended 31 December 2023
10. Analysis of support costs
Tuck shop &
JIMS Junior JIMS coffee shop Total 2023 Total 2022
4,677
585
722
90
339
42
1,637
205
459
57
5,473
684
2,091
262
Staff costs
Premises
Communications and IT
General office
Finance costs
Heat & light
Repairs & maintenance
Governance
Accountancy
Other costs
585
90
42
205
57
684
262
5,847
902
423
2,047
573
6,841
2,615
3,004
850
387
506
797
4,067
1,957
1,600
200
200
2,000
2,000
16,998
2,125
2,125
21,248
13,568
11. Net expenditure
Net expenditure is ststed after chargingl{crediting}'.
2023
2022
Depreciation of tangible fixed assets
13,496
14,210
12. Independent examination fees
2023
2022
Fees payable to the independent examiner for..
Independent examination of the financial statements
2,000
2,000
13. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
Employer contributions to pension plans
98,835
2,696
101,531
95,309
2,339
97,648
No employee received remuneration amounting to more than £60,000 in either financial year.
15-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2023
13. Staff costs (¢ontinuedJ
The average head count of employees during the year was 10 (2022.. 10). The average number
of full-time equivalent employees during the year is analysed as follows-.
2023
2022
No.
No.
Administration
Caretaker
Youth Co-ordinators
10
10
No employee received employee benefits of more than £60,000 during the year {2022-. Nil).
14. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the directors.
15. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Equipment
Total
Cost
At 1 January 2023 and
31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Carrying amount
At 31 December 2023
532,129
30,302
29,363
591,794
197,078
10,643
207,721
23,505
1,358
21,891
1,495
242,474
13,496
24,863
23,386
255,970
324,408
335,051
5,439
5,977
335,824
349,320
At 31 December 2022
6,797
7,472
Included within creditors.. amounts falling due after more than one year is an amount of £69,780
(2022.. £69,780) in respect of liabilities payable or repayable by instalments which fall due for
payment after more than five years from the reporting date.
The Diocesan Council and Representative Church Body (RCB)has contributed to the funding of
this project and will require repayment if the property at Greencastle Street is ever sold. The
deeds are held by RCB but they have not registered a legal charge on the property.
16. Stocks
2023
2022
Raw materials and consumables
900
900
16-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
17. Debtors
2023
2022
Prepayments and accrued income
2,651
3,154
18. Creditors.. amounts falling due within one year
2023
2022
Trade creditors
Accruals and deferred income
VISA
6,621
84.958
(3)
91.576
7,518
48,042
2,613
58,173
19. Creditors: amounts falling due after more than one year
2023
2022
Other creditors
69.780
69,780
Included within creditors.. amounts falling due after more than one year is an amount of £69,780
12022.. £89,780) in respect of liabilities payable or repayable by instalments which fall due for
payment after more than five years from the reporting date.
The Diocesan Council and Representative Church Body (RCB)has contributed to the funding of
this project and will require repayment if the propety at Greencastle Street is ever sold. The
deeds are held by RCB but they have not registered a legal charge on the property.
20. Deferred income
2023
2022
Amount released to income
Amount deferred in year
At 31 December 2023
(130,011)
214,969
(113,212)
161,254
84,958
48,042
At the year end significant restricted funding was advanced which had not been spent. This
amount totalled £84,958 (2022 - £48,042) and has been recorded as deferred income.
21. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £2,696 (2022. £2,339)-
17-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 December 2023
22. Analysis of charitable funds
Unrestricted funds
At
1 January
2023
At
31 December
2023
Income Expenditure
General funds
73,944
18,567
{40,972}
51,539
At
1 January
2022
At
31 December
2022
Income Expenditure
General funds
88,034
20,642
(34,732)
73,944
Restricted funds
At
1 January
2023
At
31 December
2023
Income Expenditure
Restricted Funds
211,489
130,011
(133,504)
207,996
At
1 January 202
At
31 December
2022
Income Expenditure
Restricted Funds
220,466
117,839
(126,816>
211,489
23. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
62,361
505
(11,327)
273,463
84,562
(80,249)
{69,780}
207,996
335,824
85,067
{91,576)
(69,780)
259,535
51,539
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
65,522
18,208
(7,786)
283,798
47,858
150,387)
(69,7801
211,489
349,320
64,066
(58,173)
(69,780)
285,433
73,944
18-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Ststements (continued)
Year ended 31 December 2023
24. Analysis of changes in net debt
At
At 1 Jan 2023 Cash flows 31 Dec 2023
Cash at bank and in hand
60,012
21,504
8q,516
19

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Management Information
Year ended 31 December 2023
The following pages do not fonn part of the financial statements.
-20-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 December 2023
2023
2022
Income and endowments
Donations and legacies
Unrestricted donations
Gift aid
Department for Commnities - Job Start Scheme
Restricted grants & donations
2.918
371
4,772
389
1,500
117,839
130.011
133,300
124,500
Charitable activities
Income from non-investment propety in furtherance of the charity's
objects
JIMS - Gross income
Junior JIMS Gross income
Tuck shop income
Miscellaneous income
Summer madness
4,560
6,255
1,254
2,720
84
345
4,655
4,866
599
3,852
15,218
13,972
Investment income
Bank interest receivable
60
Total income
148.578
138,481
21

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Detailed Statement of Financial Activities (continued)
Year ended 31 December 2023
2023
2022
Expenditure
Expenditure on charitable activities
Opening stock
Purchases
Closing stock
Wages and salaries
Pension costs
Rates and water
Light and heat
Repairs 2nd maintenance
Insurance
Other motorltravel costs
Legal and professional fees
Telephone
Other office costs
Depreciation
Interest on bank loans and overdrafts
Miscellaneous expenses
Training courses
Donations
Licenses & subscriptions
900
37,666
(900)
98,835
2,696
902
6,841
2,613
3,174
98
2,001
423
2,047
13,496
573
554
1,599
99
859
464
33,445
{900}
95,309
2,339
860
4,377
1,568
2,392
1,146
2,002
369
456
14,210
843
112
1,001
132
1,423
174,476
161,548
Total expenditure
174,476
161,548
Net expenditure
(25,898)
(23,067}
22-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Detsiled Ststement of Financial Activities
Year ended 31 December 2023
2023
2022
Expenditure on charitable activities
JIMS
Activities undertaken directly
Cost of activities
Wageslsalaries
Pension costs
Insurance
Travel costs
Depreciation
Direct charitable activity 1-Miscellaneous
Training costs
Web design & maintenance
Licences, fees etc.
33,799
92,987
2,696
3,174
98
10,796
554
1,599
99
859
29,415
92,271
2,339
2,392
1,146
11,368
112
1,001
132
1,423
141,599
146,661
Support costs
Office wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
Stationery, postage etc.
Bank interest & charges
4,678
722
5,473
2,091
339
1,637
459
2,430
688
3,502
1,254
295
368
875
15,399
9,212
Junior JIMS
Activities undertaken directly
Depreciation
Support costs
Office wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
Stationery, postage etc.
Bank interest & charges
1,350
1,421
585
90
684
261
42
205
57
304
86
437
157
37
84
Carried forward
1,924
1,149
23-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Detailed Ststement of Financial Activities (continued)
Year ended 31 December 2023
2023
2022
Brought forward
1,924
1,149
1,924
Tucklcoffee shop
Activities undertaken directly
Opening stock
Tuck shop & coffee shop - Purchases
Closing stock
Depreciation
1,149
900
3,867
(900)
1,350
464
4,030
1900)
1,421
5,217
Support costs
Office Wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
Stationery, postage etc.
Bank interest & charges
5,015
585
90
684
261
42
205
57
304
86
438
157
37
44
84
Governance costs
Accountancy fees
1,924
1,150
2,001
2,002
Expenditure on charitable activities
174,476
161,548
-24-