COMPANY REGISTRATION NUMBER.. N1037759
CHARITY REGISTRATION NUMBER: NIC102464
KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Unaudited Financial Statements
31 December 2024
PURDY
UINN
Chartered Accountants
Northern Bank House
42 Greencastle Street
KILKEEL
Co Down
BT34 4BH

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Financial Statements
Year ended 31 December 2024
Page
Trustees, annual report {incorporating the directors, report)
Independent examiner's report to the directors
Statement of financial activities (including income and
expenditure account)
Staternent 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
20
Notes to the detailed statement of financial aclivities
22

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directors. Report)
Year ended 31 December 2024
The directors, who are also the directors for the purposes of company law. present their report and the
unaudrted financial statements of the charrty for the year ended 31 December 2024.
Reference and administrative details
Registered charity name
KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Charity registration number
NIC102464
Company registration number N1037759
Principal office and registered 17-19 GreencasUe Street
office
Kilkeel
Co Down
B34 4BH
N Ireland
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 Hender50n
Independent examiner
Gareth Evans Bsc FCA
Northern Bank House
42 Greencastle Streel
KILKEEL
Co Down
BT34 4BH
Structure, governanGe and management
The company is incorporated under the Companies (Northern Ireland) Order 1986, being a company
limited by guarantee not having a share capitsl.
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 Megan Mcllveen
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 rf they are willing to seNe
on the Board, their nomination is Put forward for approval by the Board. There is no maximum term of
office. 1nducb.on and tiaining of directors is provided in house.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors. Report) (contsnuèdj
Year ended 31 December 2024
Objectives and activities
The companvs objects are to promote the benefit of the community of Kilkeel, Co Down and
surrounding area wrthoul distinction of sex. sexual orientalion. race or of political, religious or other
opinions, by associating together the said inhabitants and the local auihortties. voluntary and othèr
organisalions in a common effort to advance education. lo provide training, to preseNe the
environment and herrtage of the area of benefrt and to provide facilrties in the interests of social welfare
for recreation and leisure time occupalion with the object of improving the conditions of lrfe for the said
community.
Achievements and perfomianGe
The chartty's youth section known as JIMS has continued to deliver high qualty programmes and
services to the local community. In addition, Regenerate= Mental Heatth Hub continued to provide
essential mental health support for children and young people.
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 helped develop the skills and confidence of 24 young people as they gained their
food hygiene certificate, safeguard training and enjoyed a residential over the Halloween break.
Summer 2024 brought wtth it a busy Summer Madness v￿ekend and Step Up I Project programme -
volunteers were equipped and empowered to facilitate the summer scheme for 80 local children which
was highly enjoyed by all. After summer: feedback from young people led us to trial and implement a
new Thursday programme which included a hot dinner, Bible Study and homework space.
Regenerate provided over 100 childr8n/young people with counselling sessions - while seeking lo build
resilience in young p￿pIe through small groups. We saw relationships with KHS grow as our yOLrth
worker remained involved in programmes twce a week and even networked and supported some RE
classes.
We are most thankful to all those who support the work of Kilkeel Parish Bridge Association Ltd in a
financial way. We thank all of our funders and those in our local community, who al this lime of
economic difficulty continue to financialty support us.
The Directors wish to record their thanks lo all who work and seNe in the project, to the staff for their
hard work and dedication and Ihe 68+ 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 rt is with their
excitement. ideas. and joy. Thanks be to God for His prowsion Ihroughoul 2024.
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.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directors, Report) (contsnuedj
Year ended 31 December 2024
Financial review
The results for the year are set out in the attached financial statements. The total funds held at Ihe end
of the year are shown in the notes to the financial statements. Notes 22 and 23 highlight the analysis of
restricted fund5.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companie5 entitled to
the small companies exemption.
The trustees, annual report {incorporating the directors. report) was approved on 24 September 2025
and signed on behalf of the board of trustees by..
Mr S Tomkins
Director

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Independent Examiner'5 Report to the Directors of KILKEEL PARISH BRIDGE
ASSOCIATION LIMITED
Year ended 31 December 2024
I report to the directors on my examination of the financial statements of KILKEEL PARISH BRIDGE
ASSOCIATION LIMITED I'the charily,) for the year ended 31 December 2024.
Responsibilities and basis of report
As the directors of the company (and also its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the requirements of
Charilies Act {Northern Ireland) 2008 (the .2008 Act'> and the Companies Act 2006 I'the 2006 Acl'l.
You are satisfied that Ihe accounts of the company are not required by charity or company law to be
audiled and have chosen instead to have an independent examination.
Having satisfied myseW that the accounts of Ihe company are not required to be audited under Parl 16
of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
the chariws 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 Norihern
Ireland under section 65(91{b) of the 2008 Act.
Independent examinerfs statement
I have completed my examination. I confimi 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 Acl: or
the financial statements do not accord with those records,- or
the financial slatements do not comply with the accounting requirements of section 396 of
the 2006 Act other than any requirement that the accounts give a 'lrue and fair, view which is
not a matter considered as part of an independenl 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 lo charities preparing their accounts in accordance wtlh the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I confirm Ihal there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
Gare
Inde
va
FCA
ent Examiner
Northern
ank 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 2024
2024
Restricted
funds Total funds
2023
Unrestricted
funds
Total funds
Note
Income and endowments
Donations and legacies
Charrtable activities
Investment income
12,692
19.290
274
158.968
171.660
19,290
274
133,300
15,218
60
Total income
32.256
158.968
191.224
148,578
Expenditu
Expenditure on charitsble activities
Total expenditure
17,887
170.417
188,304
174.476
17.887
170.417
188.304
174.476
Net incomellexpenditure) and net
movement in funds
14.369
{11,449)
2,920
(25.898)
Reconciliation of funds
Total funds brought foward
Total funds carried forward
51.539
207,996
259,535
285.433
65,908
196,547
262.455
259,535
The statement of financial activrties includes all gains and losses re¢ognised in the year.
All income and expenditure derive from continuing activtlies.
The notes on pagès 9 to 18 fomi part of these financial slatements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Financial Position
31 December 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
15
322,898
335,824
Current assets
Stocks
Debtors
Cash at bank and in hand
16
17
900
3,577
90,480
94.957
900
2,651
81.516
85.067
Creditors: amounts falling due within one year
Net current assets
18
85,620
91.576
9.337
(6,5091
329.315
Total assets less current liabilities
332.235
Creditors: amounts falling due after more than
one year
19
69,780
262.455
69.780
Net assets
259,535
Funds of the charity
Restricted funds
Unrestricted funds
196.547
65,908
207.996
51.539
Total charity funds
22
262.455
259,535
For the year ending 31 December 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companie5.
Directors, responsibilrties-
The members have not required the company to obtain an audrt of its financial statements for the
year in question in a¢cordan¢e with section 476..
The directors acknowledge their responsibilities for complying with the requirements of Ihe Act
with respect to accounting records and the preparation of financial stslements.
These financial stalemenls have been prepared in ac¢ordance 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 18 fonn part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Statement of Financial Position (continued)
31 December 2024
These financial statement5 were approved by the board of trustees and authorised for issue on 24
September 2025, and are signed on behalf of the board by:
Mr S Tomkins
Director
The notes on pages 9 to 18 forni part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
ststement of Cash Flows
Year ended 31 December 2024
2024
2023
Cash flows from operating activitie5
Net incomel(expendilurel
2,920
125.8981
Adjusffments for.
Depreciation of tangible fixed assets
other interest receNable and similar income
Interest payable and similar charges
12,926
12741
821
13.496
(60}
1.127
Changes in."
Trade and other debtors
Trade and other creditors
19261
(5,9561
9,511
503
33,403
Cash generated from operations
22,571
Interest paid
Interest received
18211
274
(1,127)
60
Net cash from operating activities
8.964
21,504
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
8,964
81,516
90.480
21,504
60,012
81,516
The notes on pages 9 to 18 fomi part of these financial statements.

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Lirnited by Guarantee
Notes to the Financial Statements
Year ended 31 December 2024
General information
The charity is a public benefit entity and a private company limited by guaranlee, registered in
Northern Ireland and a registered charty in Northern Ireland. The address of the regislered office
is 17-19 Greencastle Streel, Kilkeel: Co Down. B34 4BH. N Ireland.
Statement of compliance
These financial statements have been prepared in compliance wrth 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 IFRS 102) (Charities
SORP (FRS 102}J and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial stalements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilrties 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 entty.
Going concern
The company meels ils 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 varialÈon in the liming of cash inflows. Due to the amount of approved funding since
Ihe Balance Sheet. the directors consider that the company will continue to operale 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 statements requires management to make judgements,
e5timate5 and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectation5 of
future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestiicled 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 projecl or
commitment.
Restricted funds are subjected to restrictions on their expendilure declared by the donor or
Ihrough 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 (conliftuedj
Year ended 31 December 2024
Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when enlillemenl has
passed to the charity,. rt is probable that the econom￿ 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, receipl is probable and its amount can be measure(1 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 eslimaled resale value. Donated facilrties and services are recognised in the accounts
when received if the value Can be reliably measured. No amounts are included for the
contribulion of general volunteers.
income from Contracts for the supply of services is recognised wi(h the delivery of the
contracted service. This is classtfied as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent, in which Gase
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 statemenl of
financial activities to which it relates_.
expenditure on raising funds includes the costs of all fundraising activities. evenls, non-
charitable trading activtties. and Ihe sale of donated goods.
experbditure on charitable activities includes all costs incurred by a charty in undertaking
activtties that further its charrtable 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 nei(her related to raising funds for the
charity nor part of its expendilure on charrtable activrties.
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 acttvity. Shared costs are apportioned
between the aclivrties they contribute to on a reasonable: justrfiable and consistent basis.
Tangible assets
All fixed assets are initialty recorded at cost.
10-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Accounting policies (conliftuedj
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset. les5 its residual
value. over the useful economic lrfe of that asset as follows..
Freehold property
Plant & machinery
Equipment
2°/0 Straight line
20Q/o reducing balance
20% reducing balance
Impairment of fixed assets
A review for indicators of impaimient is carried out at each reporting date, with the Tecoverable
amount bein9 estimated where such indicators exist. Where the carying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impaiments are also reviewed for
Possible reversal at each reporting date.
For the purposes of impairment testing: when it is not PO55ible to e5timale the recoverable
amount of an individual asset, an estimate is made of thè recoverable amount of the cash-
generating unit to which Ihe asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the assel and generales cash inflows that largely independent of the
cash infkiws from other assets or groups of assets.
For impairment testing of goodwill: the goodwill acquired in a business combination is, from the
acquisition date, alk)cated to each of the CaSh￿enerating unrts that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to Ihose units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cosl Includes all costs of purchase. costs of conversion and other cosls incurred in bringing
the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised onty when the charty becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are inilially recognised al the amount receivable or payable including
any related transaction costs.
Current assets and currenl liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised Cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investmerrt is subsequently measured at fair value with changes in fair value
recognisèd in ir)come 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 (continuedj
Year ended 31 December 2024
Accounting policies (continued)
Financial instruments (continued)
Other financial instruments. including derivattves. are initially recognised at fair value. unless
payment for an asset is deferred beyond normal business ternis or financed at a rate of interest
that is not a market rate, in which case Ihe asset is measured at the present value of Ihe future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instrumenls are subsequently measured at fair value. wrth any changes
recognised in the statement of financial activities. wth the exception of hedging instruments in a
designated hedging relationship.
Financial as5els that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting dale. If there is objective evidence of impairment. an
impairment loss is recognised under the appropriate heading in the 5tatemenl of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
indiwdually significanl. these are assessed individLJally for impaitment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are retognised 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 previousty been recogni5ed.
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 a5 an assel to the extent
that the prepaymenl will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly wilhin 12 months of the end of the
reporting date in which the employees render the related ser￿l¢e, 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 a
company limited by guarantee not having a share captlal.
Donations and legacies
The major source of core operating income are grants received from National Lottery Funding
and the Education Authorty, Youth UK.. Thriving Minds and The Irish Youth Fund.. Coca-cola
Award and Thank You Fund. 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 2024
Donations and legacies (continue
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Unrestricted donations
Gift aid
Restricted grants & donations
11.930
762
11.930
762
158,968
158,968
158.968
12.692
171,660
Uniestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Unrestricted donations
Gift aid
Restricted grants & donations
2.918
371
2.918
371
130,011
133,300
130.011
3.289
130,011
The major source of core operating income are grants received from National Lottery Funding
and the Education Authorty. YoLrth UK: Thriving Minds and The Irish Youth Fund.. Coca-cola
Award and Thank You Fund. Other project funding was received from various Foundalions
throughout the United Kingdom and Ireland.
Charitable activities
Unrestncted Total Funds Unrestricted Tolal Funds
Funds
2024
Funds
2023
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
4.553
7.955
1.354
3.570
350
1.508
4,553
7,955
1,354
3,570
350
1,508
4.560
6,255
1,254
2,720
4,560
6,255
1,254
2,720
345
345
19,290
19.290
15.218
15,218
Investment income
Unrestricted Total Funds Unrestri¢ted Total Funds
Funds
2024
Funds
2023
Bank interest receivable
274
274
60
60
13-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
Expenditure on charitable activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2024
JIMS
Junior JIMS
Tucklcoffee shop
Support costs
(10,806)
1.293
6.289
21.111
157,352
146,546
1,293
6,289
34,176
188,304
13,065
17.887
170,417
Unreslricted
Funds
Restricted Total Funds
Fund5
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
7,888
40.972
133,504
174.476
Expenditure on charitable artivities by activity type
Activities
undertaken
direclly Support costs
Total funds
2024
Total fund
2023
JIMS
Junior JIMS
Tucklcoffee shop
Governance costs
146.546
1.293
6.289
25.465
3.107
3.107
2.497
172,011
4,400
9,396
2.497
188,304
162,060
3,274
7.141
2,001
154.128
34.176
174.476
10. Analysis of support costs
Tuck shop &
JIMS Junior JIMS coffee shop Total 2024
Total 2023
Staff costs
Premi¥es
Communications and IT
General office
Finance cosls
Heat & light
Repairs & maintenence
Support costs- Other
governance cosls
8.130
788
338
2,100
617
4.536
4.536
1.016
98
42
263
77
567
1,043
1,016
98
42
263
77
567
1,043
10,162
984
422
2,626
771
5,670
6.622
5,847
902
423
2,047
573
6.841
2,615
2.000
250
250
2.500
2.000
23,045
3.356
3.356
29,757
21.248
14-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (cuntinue
Year ended 31 December 2024
11. Net incomel(expenditure)
Nel incomel(expenditure) is stated after chargingl{crediting):
2024
2023
Depreciation of tsngible fixed assels
12,926
13.496
12. Independent examination fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial slatemenls
2,000
2.000
13. Staff costs
The total staff costs and employee benefils for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Employer contributions to pension plans
100.421
2,762
103.183
98,835
2,698
101.531
No employee received remuneration amounting to more than £60.000 in either financial year.
The average head count of employees during the year 1012023 10). The average number
of full-time equivalent employees during the year is analysed as follows.
2024
2023
Adminislration
Caretaker
Youth Co-ordinators
10
10
No employee received employee benefrts of more than £60,000 during the year (2023.. Nil).
14. Tntstee remuneration and expenses
No remuneration or other benefrts from employment with the charity or a related entity were
received by the directors.
15-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 December 2024
15. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Equipment
Total
Cost
At 1 January 2024 and
31 December 2024
532.129
30.302
29.363
591,794
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
207,721
10,643
24,863
1,087
23,386
1.196
255,970
12,926
218,364
25.950
24.582
268,896
Carrying amount
At 31 December 2024
313.765
4.352
4,781
322.898
At 31 December 2023
324,408
5,439
5,977
335,824
Included within creditors= amounls falling due afler more than one year is an amount of £69,780
{2023'. £69,780) in respect of liabilrties payable or repayable by instalments which fall due for
payment after more than five years from the reporting dale.
The Diocesan Council and Represenlative Church Body (RCB)has contributed to the funding of
this project and will require repayment rf the property al Greencastle Street is ever sold. The
deeds are held by RCB but they have not registered a legal charge on the pioperty.
16. Stocks
2024
2023
Raw materials and consumables
900
900
17. Debtors
2024
2023
Prepayments and accrued income
3.577
2,651
18. Creditor5: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
VISA
6,146
76.230
3,244
85.620
6.621
84,958
(3)
91,576
16-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Cornpany Limited by Guarantee
Note5 to the Fi nancial Statements (continued)
Year ended 31 December 2024
19. Creditors: amounts falllng due after more than one year
2024
2023
other credrtors
69,780
69,780
Included within creditors.. amounts falling due after more than one year is an amount of £69,780
12023. £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 repaymenl rf the propety al 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
2024
2023
Amount deferred in year
76,230
84,958
At the year end significant restricted funding was advanced which had not been spent. This
amount totalled £74,230 {2023- £84.958) and has been recorded as deferred income.
21. Pensions and other post retlrement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relalion to defined
contribution plans was £2.762 (2023: £2.6%).
22. Analysis of charitable funds
Unrestricted funds
At
1 January 202
At
31 December
2024
Income Expenditure
General funds
51,539
32.256
(17,887)
65,908
At
1 January 202
At
31 December
2023
Income Expenditure
General funds
73.944
18,567
(40,972)
51.539
17-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Financial Statements (conlinu
Year ended 31 December 2024
22. Analysis of charitable funds (continued)
Restricted funds
At
1 January 202
At
31 De¢ember
2024
Income Expendrture
Re5tri¢ted Funds
207,996
158.968
(170,417)
196,547
At
1 January 202
At
31 December
2023
Income Expenditure
Restricted Funds
211,489
130.011
(133.5041
207.996
23. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed asset5
Current assets
Creditors les5 than 1 year
Creditors greater than 1 year
Net assets
59.295
18.727
(12.114)
263,604
76,230
173,507)
{69.780)
196 547
322.899
94.957
185,621)
169.780)
262.455
65,908
Unreslricted
Funds
Restricled Total Funds
Funds
2023
Tangible fixed assets
Current assels
Creditors less Ihan 1 year
Creditors grealer than 1 year
Net assets
62.361
505
(11,352)
273,463
84,562
{80.224)
{69.780)
208,021
335,824
85,067
(91,576)
{69,780)
259,535
51.514
24. Analysis of changes in net debt
At
At 1 Jan 2024 Cash flows 31 Dec 2024
Cash al bank and in hand
81,516
8.964
90,480
18-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Management Information
Year ended 31 December 2024
The following pages do not fornb part of the financial statements.
19-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Detailed Statement of Financial Activities
Year ended 31 December 2024
2024
2023
Income and endowments
Donations and legacies
Unrestricted donations
Grft aid
Restricted grants & donations
11,930
762
158,968
2,918
371
130.011
171,660
133,300
Charitable activities
Income from non-investment property in furtherance of the charws
objects
JIMS - Grcss income
Junior JIMS - Gross income
Tuck shop income
Miscellaneous income
Summer madness
4.553
7.955
1,354
3.570
350
1.508
4.560
6,255
1,254
2.720
84
345
19,290
15,218
Investment income
Bank interest receivable
274
60
Total income
191,224
148,578
-20-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Detailed Staternent of Financial Activitles (continued)
Year ended 31 December 2024
2024
2023
Expenditure
Expenditu re on charitable activities
Purchases
Wages and salaries
Pension costs
Rates and water
Light and heat
Repairs and maintenance
Insurance
Other motorltravel costs
Legal and professional f&es
Telephone
Other office costs
Depreciation
Interest on bank loans and overdrafts
Miscellaneous
Training courses
Donations
Licences and subscriptions
41,753
100,421
2.762
986
5,670
10.431
4,335
174
2.497
422
2,626
12.927
771
50
2.111
120
37,666
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
188,304
174,476
Total expenditure
188,304
174,476
Net incomel{expenditure)
2.920
(25,898)
-21-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2024
2024
2023
Expenditure on charitable actlvllles
JIMS
Activities undertaken directty
Cost of activities
Wageslsalaries
Pension costs
36,147
90,258
2,762
33,799
92,987
2,696
r li
Insurance
Travel costs
Depreciation
Miscellaneous
Training costs
Web design & maintenance
Licences, fees etc.
4,335
174
10,341
50
2,111
120
248
3.174
98
10,796
554
1,599
99
859
146,546
146.661
Support costs
Training fees
Office wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
Stationery, postage etc.
Bank interest & charges
610
8,131
788
4,536
8.345
338
2,100
617
4,678
722
5,473
2,091
339
1,637
459
25.465
15.399
JuniorJlMS
Activities undertaken directly
Dèpreciation
Support costs
Office wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
stationery. postage etc.
1.293
1.350
1,016
99
567
1,043
42
263
585
90
261
42
205
Carried forward
3,030
1.867
.22-

KILKEEL PARISH BRIDGE ASSOCIATION LIMITED
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (continued)
Year ended 31 December 2024
2024
2023
Brought foward
3.030
1,867
Bank interest & charges
77
57
3.107
1.924
Tucklcoffee shop
Activitie5 undertaken directly
Tuck shop & coffee shop - Purchases
Depreciation
4.996
1,293
6,289
3,867
1,350
5.217
Support costs
Office Wageslsalaries
Rates & water
Light & heat
Repairs & maintenance
Telephone
Stationery, postage etc.
Bank interest & charges
1,016
99
567
1.043
42
263
77
585
90
261
42
205
57
3.107
1.924
Governance costs
Accountancy fees
2,497
2.001
Expenditure on charitable activit•es
188,304
174,476
23-