GORT NA MONA SPORTS ASSOCIATION FINANCIAI. STATF.MF.NTS FOR THE YEAR ENDED 30 SEP'fEMB&R 2025 { A COMPANY LIMITED BY GUARANTEE AND INOT HAVING A SHARE CAPITALI COMPANY REGISTRATION NUMBER N1033412 CHARITY REGISTRATION NUMBER N1102589 MB McGRADY& CO (incorporating O'HARA SHEARER) CHAR TERED ACCOUNTANTSAND STA TUTOR Y AUDITORS 547 FALLS ROAD BELFAST BTII 9AB
GORT NA MONA SPORTS ASSOCIATION FINANCIAL STATEfvIENTS EOR THE YEAR ENDED 30 SEPTEMBER 2025 CONTENTS P8ge Officers and other inforniation Report of Ili¢ Directors Statement of Directors RponsIbilitieS (in resp¢¢l of th¢ financial statemcnls) tndependcnt accounlanls report on the unaudited aecounts Income and Expendituiy Acrount Balance Sheet Notes to th¢ Finallcial Statements 8-10
GORT NA MONA SPORTS ASSOCIATION IITENI IENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 rricERS AND OTHER INFORMATION DlrectOTS' Seamus Coff oseph French Robeii Mcmaho Hugh Green Re8l$tered Offlce Avo¢a Upper Sprirt8field Road Belfast BT127QX Indeptndent 8¢¢outttant' MB M¢Grady & Co lincorporllting O'Hara Shearer) Chanered Accountants & Ststyiory Auditors 547 Falls Road B¢lfast. B Tl19AB BaThker¥ AIB NI 35 University Road Belfast BT7 INH Comp*rty Re81str•don Number Nl Q33412 Charlty Re8ffiitration Number XR 23962 Charlty Commlmlon for Northern Irel4Ad Re8l$tratlort Number NIC 102589 Page I
GORT NA MONA SPORTS ASSOCIATION FINAYCIAL STATEIWIENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 REPORT OF THE DIREI CT The directoi's present their report together with the audited financial statements for Ihe year ended 30th September 2025. INCORPORATION The company was incorporatcd on rhe 16th December 1997. PRINCIPAL ACTIVITIES AND BUSIP*ESS REVIEW The principal activities of the organisation are ro provid¢ in community sports facilities. The company 15 a registered charity, limited by guarantee and not having a share capital. The directors consider the perforniance of the coinpany during the period and its position al the year end to be salisfaclory. RESULTS The deficit of the company for the year end¢d 30th September 2025 was £2,336 and was all attsibuted to the piincipal activity. ACCOUNTANTS Th• oooounlonto, NrfoGrod)' & Co {inoorporoting Olllarn 6hearer) htsve cxpr¢JJ¢d tli¥ir williiigiicJs to continue in office and a resolution. will be proposed at the Annual General Meeting in accordance with Secrion 485 of the Companies A¢¢ 2006. SMALL COMPANY EXEMPTIONS This report has been prepared in accoi'dance with the special provisions for 8mRII companies under Part 15 of the Companies Act 2006. BY ORDER OFTHE BOARD SEAMUS CORR DIRECTOR DATE.. 10th June 2026 Page 2
GORT NA MONA SPORTS ASSOCIATION FINANCIAL STATEMEIYTS FOR THE YEAR ENDED 30 SEPTEfvIBER 2025 REPORT OF THE DIRECTORS The directors present their report together wirh the audited financial staiemertts for the year ended 30th September 2025. INCORPORATION The company was ineotporat¢d on the 16th December 1997. PRINCIPAL ACTIVITIES AND BUSINESS REVIEW The principal aetivitics of the organisation ar¢ lo provide in communiry Sports facilities. The company is a regiglered charity, limited by 8uarantec and not h&ving a share capital. The direcrors consider the perf0mrtee of the company during the period and its position at th¢ yeai. ¢nd to be satisfaciory. RESULT The deficit of the company for the year ended 30th September 2025 was £2.336 and w88 all attributed lo the principal activity. OUNTANTS The accouniants, MB McGrady & Co (incorporating O'Har8 Shearer) have expressed their willingness to continue in office and a resolution, will be proposed at the Annual General M¢ciin8 in accordance with Section 485 of tE]e Companies Act 2006. SMALL COMPANY EXEMPTIONS This report has beeii prepared in accordance with the special provisions for Small compani¢s under Part 15 of th¢ Companies Act 2006. BY ORDER OF THE BOARD SEAMUS CORR DIREcfoR DATE.. 10th June 2026 Page 2
CORT NA iVIONA SPORTS ASSOCIATION FINANCIAL STATF.iklENTS FOR THE I'EAR LNDLD 30 SLP'I,LI IBER 2025 STATEMENT OF DIRECTORS, RESPONSIBILITIES Company Law requires the directors to prepare finattcial statemenis for each fancial year which give a tnjc and fail. view ofthe state of affairs of the company and of the profit or loss of the compony for that pcriod. In preparing those financial statements. the directors are required to: select suitable accounting policies and apply them consistently; - make judgements and utimalcs that are reasonable and pThdent' stale wheth¢r applicable accounting standards have been followed, subject to Any material deparNres disclosed and explained in th¢ finan¢ial staiemcnts,. preparc the financial Statements on th¢ going concern basis unless it is inappropriate to presume that the company will continue in business. Thc directors are responsible for keeping proper records which disclose with reasonable accuracy al any time the firtaneial position of the company and to enable them lo ensure th81 the financial sialements comply with the Companics Act 2006. They are also responsible for 5&feguarding the assets of the comparty and hence for taking reasonable sceps for the prevention and dclc¢lion of fraud and other itTegulAiiti¢5, SEAMUS CORR DIRECTOR HUGH GREEN DIRECTOR DATE 10th June 2026 DATE 10th June 2026 Page 3
GORT N. IOIN.4 SPORTS ASqOCIATIOIY L ST..i'f&NI IENTS f4nll 'fH r. YF.AII F.NDf.D 30 SEPTEMBER 2025 OUNTA.YT'S IILPOIITTO THTr'. BOARD OF DIRECTORS ON THE UNAbDITED FIINANI CIAI. SI'A TEMI ENTS In aceordance with the engagenient letier and in oidcr lo assist you to [rJI your duties under t]ic Companies Act 2006 we Ive Compiled tlic fjnancial informatioll of Gort Na Mona Sports Association whicli comprises Ilie fneome and Expenditure Actount, tlie Balance Slieet and Ilie related notes froin the accouniing records and inforniation and cxplanalions you have given to us. Tliis r¢porl is made to thc Compgnls Boai'd of Diirciois, as a body. in acct>idance witli (he Lenns or our engagement. Our work lias be¢n undertaken so tbat we inight conipile ihe financial statements the w¢ havc been en8a8cd to eotnpile, repoTI lo I1 Company's Board of Directors thai we liave don¢ so, and siaie Il)ose InatLe¥5 Iliat we liave agreed 10 siaie 10 tlietn irt Ihis iEp011 and for no othier PUTPOSe. To tlie fullest extenl pemiitt¢d by law, we do llOL accept or assum¢ responsibility (o anyone other than the Cotnpany 8nd Ilie Company's Boaid of Directors, as & body, for our work. or for diis reporL We Iiave ¢Tied out this engagemenr in accordance with 8uidance issued by the InsiTft]tt of ClIArt¢red A¢countants in Trel&nd and liave eomplied wi(h Ihc e¢hie&l guidanee laid down by tlie Instite relating ie meinbers undertaking the compilation of finoncial statements. You hive acknowled8ed on Ihe Balantt Sbeet for thc year ended 30di Septernber 2025 your duty to ensure diat Ihe company has kept proper books of account and lo prcparc fui&ncial 51atemetts that give a true and fair iriew utyler Ilie CornpaThie8 A¢1 2Q06. Yeu consider the company ij ¢xempi from th¢ Stal0ry requirement for an audit for the year, We have not been InstnLed to c&nyoui Its audit of the fancIal81&t¢nlltS. For this reason, we have not verifled tlie accura¢y or ¢omplclene8$ of tli¢ books of ac¢ount or infonuaiion or cxplllniilo you hav¢ given lo us and we do not, therefore, expres5 any opinion on the fJnaDcial 5tatemcnls. LAWRENCE SHEARER FCA., Senlor Statutory Audltor FOR AND ON BEHALF OF MeGRADY & CO {Incorpor4tlng O'HARA SHEARER). S¢*tutory Aydltor MB MCCRAADY & CO CHARTERED ACCOUNTANTS AIYD STATUTORY AUDITORS 547 FALLS ROAD BELFAST BTI19AB DATE.. IO¢h June 2026 Po8e 4
GORT NA MONA SPORTS ASSOCIATION IP4COME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 Note INCOME Grants receivable Fundraising and donations BarEk interest weived Otliei. income 1,184 37,526 24,716 15,746 15,008 25,769 Grants amortiged 10,691 10,691 TOTAL INCOME 64,409 76,922 EXPENDITURE Donations Player insurance and affiliation f¢¢s Light and h¢at Sports gear and equipment Sports expenses and prizes Repair5 and maintenanc¢ Printiri8* Postage and stationery Advertising Trnvel, Iransport & sub8isience Pitch advertisin8 costs Fundraising costs Summer scheme costs Youth justice agency costs Halif&x foundation ¢osts 50th anniversary costs Cul camp co&ches Coaching cost8 Amourtts payablellrepayable) to Gort Na Mona GAC Function costs Medical receipts Legal and other profession81 fees SIre of gate receipts Hire of facilities Coaching fees Accountancy f¢¢s Baftk ini¢r¢st and fees Sundry expenses Depreciation (Profitllloss on disposal of fIxed assets 100 14,224 .000 2.945 7.393 10.543 8,355 480 255 15,722 5,454 1,080 444 I I,¢X)O I,330 3,642 1,100 1.450 4.710 3,000 600 520 34 305 1,200 537 502 13,874 13,874 TOTAL EXPENDtTURE 66,745 58928 SURPLUSI(DEFICIT) FOR THE YEAR (2a36) 17,994 Page 5
GORT NA MONA SPORTS ASSOCIATION BALANCE SHEET AS AT 30 SEwfEMBER 2025 2025 2024 Note FIXED ASSETS Tangible fixed assets 269,240 283,114 269.240 283,114 CURRENT ASSETS Debtors and prepayments Cash ai bank 2,360 61,552 2,360 60,705 63,912 63.065 CURRENT LIABILITIES Bank overdraft Othei- creditors and accruals TOTAL ASSETSI{LIABILITIES) 333,152 346,179 Defeffed income 267,296 277,987 NET ASSETS/(LIABILITIES) 65,856 68,192 REPRESENTED BY: Reserves balance brought forward a8 al l October 2024 Surplusl(defieit) for the year 68.192 2,336 50,198 17.994 Reserves balance carried fonvard as at 30 Septembei. 2025 65056 68,192 APPROVED BY THE DIRECTORS . SEAMUS CORR DIRECTOR HUGH GREEN DIRECTOR DATE 10th June 2026 DATE 10th June 2026 Page 6
GORT NA MONA SPORTS ASSOCIATION FINLNCIAL STATEMENTS FOR THE YEAR E.ryDED 30 SEPTEIWBER 2025 NOTES TO THE FINANCIAL STATEMENTS ST ATEMENT OF ACCOUNTING POLICIES 1.1 Accounting convention The financial slatetnents have been prepared under the historical cosl convention. 1.2 Basls of measurement gnd prep&rAtlon of aecount$ The financial statements have been prepared under the historical cost convention. The financial slalements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Re¢ommended Practice applicable to ch&rili¢s preparing their accounts in accordance with the Financial Reporting Standard which applies in the UK and Republic of Ireland (FRS 102) (effective l Jartlly 2015)- (Charities SORP {FRS 102)), the Financial Reporting Standard applicable ill the UK and Republic of Treland (FRS 102) and the Companies Act 2014. 1.3 GrAnts Grants, including grant8 for thc pur¢ha8e of fixed assets are amortised and released to the income and expendibjre account at rates applicable to the associated assets depieciation. Page 7
GORT NA MONA SPORTS ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS l. Accounting Pollclts a) Accounting convention The Company prepares its financial statements on the historical cost basi8 of accounring. b) Accounting basis All income and expendiMre is accounted for on the accTuals basis. 2. Grant8 reeelved 202S 2024 B¢lfa5t City Council Big Lottery Fund Grant Main Grant Income Sport Nl Grant NlllE Gr8Dt EA Belfast Region Clothworkers Foundation Youth Jusiice A8ency Halifax Foundation 492 1,968 5,948 10,000 2,800 4,000 692 1,184 24.716 Page 8
GORT NA MONA SPORTS ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ELYDED 30 .SEPTEMBER 2025 NO'I'kS 'I"O I'HL FINAIYCIAL SI"AI'EMEN IS 3. Aecruals And deferred Income 2025 2024 Government gran¢s A8 at 1st O¢tober 2024 Relcased lo income and expendiNre account during the ye&r 277,987 288,678 (10,691) (10,691) As at 30th September 2025 267,296 277.987 4. Legal status Gort Na Mona Sports Association is a recognised Charity within the definition of Section 360(3) Income and Corporation Taxes Act 1970. Gort Na Mona Sports A&%ociation is a Company Limited by Guarant¢¢. Ea¢h m¢mber has 88reed to contribute £1 itt the event of d compulsory winding up. Page 9
GORT NA MONA SPORTS ASSOCIA TION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEFfEMBER 2025 NOTES TO THE ACCOUNI'S 5. FIXED ASSETS Long Leasehold Property Macliinery Plant Total COST As at Ist October 2024 529,517 21,896 551,413 Additions Disposals As at 30th September 2025 529,517 21,896 551,413 DEPRECIATION A8 at 1st October 2024 254,160 14.139 268299 Charge for year Eliminated on disposel 10,590 3,284 13.874 at 30th September 1025 264,750 17.423 282,173 Net book vglue 2025 767 4,473 269,240 Net book value 2024 275 57 283,114 6. CAPITAL COMMITMENTS The Company had no ¢APital commiim¢nts at 30th September 2025. Page 10