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2025-03-31-accounts

Charity Registration Number:

102475

Rasharkin Community Association

Report and Accounts for the Year Ended

31 March 2025

RASHARKIN COMMUNITY ASSOCIATION

Report and Accounts for the Year Ended 31 March 2025

Contents

Page
Trustees' Report 1
Independent Examiner’s Report 2
Funds Statements:-
Receipts & Payments Account 3
Statement of Assets & Liabilities 4
Notes to the accounts 5

Rasharkin Community Association

Trustees Annual Report for the Year Ended 31 March 2025

The Trustees present their report and financial statements for Rasharkin Community Association for the year ended 31 March 2025.

Public Benefit Statement

The Trustees of Rasharkin Community Association confirm that they have had due regard for the guidance on Public Benefit by the Charity Commission for Northern Ireland and are pleased to report that during the period the group continued to provide the Public Benefits through the programmes and services we offer. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Public Benefit

The direct benefits which flow from our purpose include improved health, reduction of stress, improved citizenship and helping community development. We also promote village regeneration and development by assisting in the design and implementation of community action plans.

These benefits are demonstrated through increased participation in community events, working parties, reduction in anti social behaviour, improved facilities in the area and enhancing the environment. The charity’s beneficiaries are elderly, disabled, families, men, women, children, all religions and cultures, in the village of Rasharkin and district.

Achievements and Performance

The Association continued with the Drumbolgan Wood scheme engaging with Aspen Consultants, Ballycastle, on a works plan with a consultation evening held in October. The scheme plans continue into 2025-26 with the appointment of Architects and Planning Consultants to progress a walkway through the woods. The Parents & Toddlers and History Groups continued to meet regularly with the History group making a trip to the Tower Museum in Derry in September and Clifton House, Belfast in December. In January 2025, the Association launched The Life of St Olcan booklet with a story telling session by Janice Witherspoon from Glenarm.

Rasharkin Community Association is a non-profit making organisation. Total income for the year amounted to £10,493 (2024: £7,515) being revenue grants received from government and public bodies, donations and interest received .

Total expenditure for the year amounted to £16,200 (2024: £8,218).

The net income for the year amounted to (£5,706), (2024: (£703) with net assets of £66,662 (2024: £72,368) at 31 March 2025. The Trustees consider that the Association is in a satisfactory position to carry on its charitable activities.

Mary Gilmore

Mary Gilmore (Dec 16, 2025 12:12:22 GMT)

Ms Mary Gilmore

Trustee

Page 1

RASHARKIN COMMUNITY ASSOCIATION

Independent Examiner’s Report to the Trustees of Rasharkin Community Association

I report on the accounts of Rasharkin Community Association for the year ended 31 March 2025, which are set out on pages 3 to 5.

Respective Responsibilities of the Trustees and Examiner

As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to:

Basis of Independent Examiner’s report

I have examined your Charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the Charity and a comparison of the

accounts presented with those records. It also included consideration of any unusual items or disclosures

in the accounts, and seeking explanations from you as Charity Trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 63 of the Charities Act.

  2. That the accounts do not accord with those accounting records.

  3. That the accounts do not comply with the accounting requirements of the Charities Act.

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent Examiner’s Statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland; I have found no matters that require drawing to your attention.

Kevin Higgins (Dec 16, 2025 12:47:01 GMT) KHA Higgins FCA 9 Knockanully Road Chartered Accountant Martinstown Ballymena BT43 7LZ

This report was signed on 10 December 2025.

Page 2

31 March 2025

RASHARKIN COMMUNITY ASSOCIATION

Statement of Receipts & Payments for Year End:

RECEIPTS
Revenue grants
(from government and public bodies)
EANI
Halifax Foundation
DEARA
Causeway C&G BC
Charitable Activities
Donations
Youth Club
History Group
Parent & Toddlers Group
Interest received
PAYMENTS
Expenditure on charitable activities
Core Costs
St Olcan Booklet
Youth Club
Rasharkin Women's Group
New Equipment
Parent & Toddler
Hire of Hall
Planting and Maintenance
History
Rasharkin Plan-it
Support costs for charitable activities
Bank fees
Accountancy Fees
Asset / Investment Purchases
Surplus / (Deficit) for the Year		 Current Year
Current Year
Current Year
Prior Year
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
-
1,400
5,888
5,888
1,959
1,959
1,485
625
625
2,814
792
792
1,616
870
870
200
360
360
2,022
8,472
10,493
7,515
222
1,295
1,517
2,181
1,088
1,088
1,400
1,400
2,540
-
1,800
1,456
1,456
232
285
517
219
180
1,830
2,010
495
1,873
1,873
1,375
281
1,656
286
4,248
4,248
270
105
105
101
330
330
325
8,235
7,965
16,200
8,218
(6,213)
507
(5,706)
(703)

Page 3

RASHARKIN COMMUNITY ASSOCIATION

Statement of Assets & Liabilities - Year Ended:

31 March 2025

FUNDS RECONCILIATION
Current Year
Current Year
Current Year
Prior Year
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
Total Funds brought forward 01.04.22
64,644
7,724
72,368
73,071
Surplus / Deficit this Year:
(6,213)
507
(5,706)
(703)
Total Funds carried forward 31.03.23
58,431
8,231
66,662
72,368
Bank & Cash Balances
Bank of Ireland Savings Account
6,302
72,368
Bank of Ireland Current Account
60,360
66,662
72,368
Other Assets (Unrestricted Fund)
Liabilities (Unrestricted Fund)
TOTAL NET ASSETS
66,662
72,368		 Current Year
Current Year
Current Year
Prior Year
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£		 Current Year
Current Year
Current Year
Prior Year
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2025
2025
2025
2024
£
£
£
£
64,644
7,724
(6,213)
507		 72,368
73,071
(5,706)
(703)
58,431
8,231		 66,662
72,368
6,302
72,368
60,360
66,662
72,368
66,662
72,368

This report was approved by the Trustees on 10 December 2025 and signed on their behalf by:

Mary Gilmore

Mary Gilmore (Dec 16, 2025 12:12:22 GMT)

Ms Mary Gilmore Trustee

Page 4

RASHARKIN COMMUNITY ASSOCIATION

Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The Accounts have been prepared on the receipts and payments basis, under the historical cost convention, and in accordance with The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 which are applicable to the financial years of registered charities beginning on or after 1 January 2016 or their date of registration with The Charity Commission for Northern Ireland.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees, after reviewing the financial forecasts for future periods, are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Page 5

R&P Accs Rasharkin CA 31.03.25

Final Audit Report

2025-12-16

Created: 2025-12-16 By: Kevin Higgins (khiggins602@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA58pnBjcXmGZarjORhkv7yL1KPlP9lO3a

"R&P Accs Rasharkin CA 31.03.25" History

2025-12-16 - 9:38:40 AM GMT

Document emailed to Mary Gilmore (maryagilmore334@gmail.com) for signature 2025-12-16 - 9:38:45 AM GMT

Document emailed to Kevin Higgins (khiggins602@hotmail.co.uk) for signature 2025-12-16 - 9:38:45 AM GMT

Agreement completed.

2025-12-16 - 12:47:01 PM GMT