Charity number: NIC 102820
HANNAHSTOWN COMMUNITY ASSOCIATION
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

HANNAHSTOWN COMMUNITY ASSOCIATION
CONTENTS
Page
Reference and admlnlstratlve detalls of the charity, its Trustges and adviser$
Trustees. report
Independent examlner's report
Statement of financial activities
Balance sheet
Notes to the financial ststements
8-17
The following pages do not form part of the statutory financial statements=
Charlty Oetalled Income and expendlture account and summaries

HANNAHSTOWN COMMUNITY ASSOCIATION
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2022
Trustees
JIM M¢Cormick, Trustee
Jim Ferguson, Trustee
John McQui118n. Trustee
Charity registered
number
NIC 102820
Principal o￿lC9
23 Hannahslown Hill
Belfast
BT17 OLT
Accountants
Miscampbell & Co
Chartered Accountants
6 Annadale Avenue
Belfast
BT7 3JH
Bankers
First Trust Bank
36 University Street
Belfast
BT7 1NH
Page 1

HANNAHSTOWN COMMUNITY ASSOCIATION
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2022
The Trustees present their annual report together with the financial ststements of the charity for the 1 July 2021
to 30 June 2022.
Objectives and activities
a. Policies and objectives
In setting objectives and planning for aclivilies, the Trustees have given due consideration lo general guidance
published by the charity commission relab'ng to public benefit.
b. Adivltles undertaken to achieve objectives
The Association was set up to promote and improve the position of the inhabitants of the Hannah51own area of
County Antrim.
c. Main activlties undertaken to further the charity's purposes for the public benefit
The charity has a number of user group activities running, the major ones are Surestart, Gymnast and Ju-Jitsu.
The charity will continue to undertake these acts'vilies to achieve its purposes for the public benefit
A¢hievements and perfomiance
a. Main a¢hievements of the Charity
The centre Continued to provide facilities for all the community and during the year hosted several major
schemes.
Flnan¢ial revlew
a. Going concem
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate
reSoUr￿S to continue in operational existence for the foreseeable future. For this reason. they continue to adopt
the going concern basis in preparing the financial statements. Further details regardin9 the adoption of the going
concern basis can be found in the accounting policies.
b. ReseTVgS poIIcy
Unrestricted reserves which have not been designated for a particular purpose, should be maintained al a level
to ensure that in the event of a significant drop in funding. will enable them to continue the charitys current
activities while consideration is given lo ways in which additional funds may be raised.
Structurgj governance and management
Page 2

HANNAHSTOWN COMMUNrrY ASSOCIATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2022
Structure. governance and management {contlnuedl
Constitution
Hannahstown Community Association is a registered charity, number NIC 102820. and is constituted under a
Trust deed.
The Conslilulion of the Charity states that the affairs of the Charity are to be directed by the committee which
consists of all the seNing trustees.
b. Methods of appolntment or electlon of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed. All full members are eligible to be nominated as a committee member,. applications
must be in writing and presented lo the Honorary Secretary al least seven days before the Annual General
Meeting.
Plans for future periods
We are hoping to continue lo promote the Association and to develop our cross-community links.
Funds held as custodian
No funds were held as custodian during the year.
Slatement of Trustees. responsibilities
The Trustees are responsible for p￿parIng the Trustees. report and the financial statements in accordance wth
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice}.
The law applicable to charib'es in Northern Ireland requires the Trustees to prepare financial stalemenls for each
financial which give a true and fair view of the slate of affairs of the charity and of its incoming resources and
applicab'on of resources, including ils income and expenditure, for that period. In preparing these financial
statements, the Trustees are required to..
sele¢t suitable accounting policies and then apply them consistently..
observe the methods and principles of the Charities SORP IFRS 1021.,
make judgements and accounting eslimales that are reasonable and prudent.,
stale whether applicable UK Accounting Stsndards IFRS 1021 have been followed. subject to any material
departures disclosed and explained in the fr'nancial slalements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the charity's transactions and disclose with reasonable accuracy at any lime the financial position of the charity
and enable them to ensure that the financial statements comply with the Charities Act (Northern Irelandl 2008.
the Charities (Accounts and Reports) Regulations (Northern Ireland} 2015 and the provisions of the Trust deed.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for
the prevention and detection of fraud and other irregularities.
Page 3

HANNAHSTOWN COMMUNITY ASSOCIATION
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2022
Approved by order of the members of the board of Trustees and signed on their behalf by..
John MCQU
Trustee
lan
Dale.. 13
cember 2022
Page 4

HANNAHSTOWN COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 30 JUNE 2022
Independent examlneVs report to the Trustees of Hannahstown Community Association
report on the financial statements of the chanty for the year ended 30 June 2022 which are set out on
pages 6 to 17.
Respective responslbllltles of charlty 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 responsibilty to..
examine the accounts under section 65 of the Charities Act.,
follow the procedures laid down in the general DireGlion$ given by the Commission under Sect￿￿n 65(9){bl
of the Charities Act,. and
slate whether particular matters have Come to my attention.
Basls ol Independent examiner's statement
I have examined your charity accounts 8s 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 6519llbl 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 includes consideration of any unusual items or disclosures in the
accounts, and seeking explanations from you as charity tru51ees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe..
that accounting records were not kept in accordance with section 63 of the Charities A¢t',
that the accounts do not accord with those accounting records.,
that the accounts do not comply with the accounting requirements of the Charities Act.,
that there is further information needed for a proper understanding of the accounts to be reached.
Independent exarninerfs statement
I have completed my examinats'on and have no concems in respect of the matters111 to141 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 attentiori.
Signed..
Jonathan Bethel FCA
Dated.. 13 December 2022
Miscampbell & Co
Chartered Accountants
6 Annadale Avenue
Belfast
BT7 3JH
Page 5

HANNAHSTOWN COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 30 JUNE 2022
Unrestricted
funds
2022
Restrlcted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Charitable activities
Investrnents
33,577
24,615
21.328
54.905
24,615
32,394
3.095
12
Total income
58.195
21,328
79,523
35,501
Expenditure on:
Charitable activities
41,042
558
41.600
26,844
Total expenditure
41,042
558
41,600
26,844
Ngt movement In funds
17.153
20.770
37,923
8,657
Reconciliation of funds:
Total funds brought forward
Net movement in funds
76.197
17.153
76,197
37,923
67,540
8,657
20.770
Total funds carried forward
93,350
20.770
114,120
76, 197
The Ststemenl of financial activities includes all gains and losses rewgnised in the year.
The notes on pages 8 to 17 form part of these financlal ststemenls.
Page 6

HANNAHSTOWN COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 30 JUNE 2022
2022
2021
Note
Flxed a8sets
Tangible assets
13
324,903
314.344
324.903
314,344
Cuirent assets
Debtors
Cash al bank and in hand
14
1,400
56,676
342
39,909
58,076
40,251
Creditors.. amounts falling due within one
year
15
12.4571
(3,262)
Net current assets
55.619
36,989
Total assetslgss current liabiliti¢$
380.522
351,333
Creditors.. amounts falling due after more
than one year
16
1266,402)
(275. 136)
Net assets excluding pension asset
114,120
76, 197
Total not assets
114,120
76.197
Charlty funds
Restricted funds
Unre$lri¢ted funds
20,770
93,350
76.197
Total funds
114.120
T6,197
The financial statements were approved and authorised for Issue by the Trustees on 13 December 2022 and
signed on their behalf by..
John
Truste
Quillan
The notes on pages 8 to 17 form part of these financial statements
Page 7

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
General information
Hannahstown Community Association is a r￿istered charity with Charity Commission Nl and has the
charity number NIC102820. The registered office address and principal place of business is 23
Hannahstown Hill, Belfast, BT17 OLT. The principal activity of the company continued to be providing
facilities for all the community and during the year hosted several major schemes, including a Summer
Scheme for children and a community festival.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 102}
Accounting and Reporting by Charities.. 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) leffeclive 1 January 20151, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act INorthern Ireland) 2008.
Hannahstown Community Association meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical cosl or transaction value unless Othermse
ststed in the rekvanl accounting policy.
The financial statements are presented in Sterling l£}. The level of rounding is £1.
2.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amunt of income receivable can be measured reliably.
Grants are included in the Statement of financial activities on a receivable basis. The balance of
income received for specifi'c purposes bul not expended during the period is shown in the relevant
funds on the Balance sheet. Where income is re￿iVed in advance of ents'tlement of receipt. its
recognition is deferred and included in creditors as deferred income. Where entitlement occurs
before income is received, the income is accrued.
Income tax recoverable in relab'on to investment income is recognised at the time the investment
income is re￿1Vable.
2.3 Expenditure
Expenditure is recognised once there is a legal or conslruclive obligation to transfer economic benefit
to a third party, it is probable that a transfer of e¢onomi¢ benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the totsl of direct costs and shared costs, including support costs
involved in undertaking each aclivty. Direct costs attributable lo a single activity are alloc8ted directly
lo that activity. Shared costs which contribute lo more than one activity and support costs which are
not attributable lo a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central slaff costs are allocated on the basis of lime spenL and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable acts'vities is incurred on directly undertaking the activities which further the
charity's objectives, as well as any associated support costs.
Page 8

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Accountlng pollcles Icontlnuedl
2.3 Expendlture Icontlnuedl
All expenditure is incluswe of irrecoverable VAT.
2.4 Government grants
Govemment grants relating to tangible fixed assets are treated as deferred income and released lo
the Statement of financial activities over the expected useful lives of the assets concerned. Other
grants are credited to Ihe Statement of financial activities as the related expenditure is incurred.
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are initially reccgnised al cost. After recognition, under the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working conditr.on should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tsngible fixed 8$8ets less their ￿sidual value
over their estimated useful lives,
DepreciatK)n is provided on the following bases".
Freehold pmperty
Fixtures and fittings
Straight line ovei 50 years
250kn straight line
The assets, residual values, useful lives and depreciation methods are reviewed, and adjusted
prospectively if appropriate. or if there is an indication of a significant change since the last reporting
date.
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-tem) highly liquid investments with a short maturity
of three months or les5 from the date of acquisition or opening of the deposit or similar account.
2.8 Llabilities and provi$ions
Liabilities are recognised when there is an obligation at the Balance sheet dale as a result of a past
event, it is probable that 8 transfer of economic benefit will be required in settlement, and the amount
of the sethement can be estimated reliably.
Liabilib'e5 are rewgnised at the amount that the charity anticipates it will pay to settle the debt or the
amount it has received as advanced payment5 for the goods or services it must prowde.
Page 9

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
A¢counting policies (continued)
2.9 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at Iransactr'on value and subsequently
measured al their settlement value with the exception of bank loans which are subsequently
measured al amortised cost using the effective interest method.
2.10 Pensions
The charity operates a defined contribution pension scheme 8nd the pension charge represents the
amounts payable by the charity lo the fund iri respect of the year.
2.11 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restricts'ons imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each reslricled
fund is set out in the notes lo the financial stalemenls.
Investment income, gains and losses are allocated to the appropriate fvnd.
Critical accounting estimates and areas of judgement
Estimates and judgements are Continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the
circumstances.
Critical accounting estimates and assumptions..
The charity makes estimates and assumptions con￿rning the future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results. The estimates and
assumptions that have a significant risk of causing a material adjuslmenl to the carrying amount5 of
assets and liabilities wthin the next financial year are discussed below.
Critical areas of judgement..
In preparing these financial statements, the trustees have had to make the following judgements,.
Determine whether there are indicators of impairment of the company's tangible assets. Factors
taken into consideration in reaching such a decision include the economic viability and expected future
financial performance of the asset and where it is a component of a larger cash-generating uni( the
viability and expected future performance of that unil.
Other key sources of estimation uncertainty..
Tangible fixed assets Isee note 131 are depreciated over their useful lives taking into a¢¢ounl
residual values. where appropriate. The actual lives of the assets and residu31 values are assessed
annually and may vary depending on a number of factors. In re-assessing asset lives, factors such 85
technological innovation, product life cycles and maintenance programmes are taken into account.
Residual value assessments consider issues such as future market conditions. the remaining life of the
asset and projected disposal values.
Page 10

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
In¢ome from donations and legacies
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Totsl
funds
2021
Gifts
BCC capital grants
Other grants
2,319
2,319
21,328
31.258
1.830
21,328
31,258
30,564
33,577
21.328
54,905
32,394
Total 2027
32,394
32,394
Income from charitable aetlvltles
Unrestricted
funds
2022
Total
funds
2022
To181
funds
2021
User groups
Fundraising events
20,570
4,045
20,S70
4,045
3,095
Total 2022
24,615
24.615
3,095
Tolal 2021
3,095
3.095
Investment Income
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Investment income
12
Totsl 2021
12
12
Page 11

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Analysis of expenditure by activities
Support
Costs
2022
Total
funds
2022
Tot81
funds
2027
Charitable activities
Governance costs
Fundraising costs
32,175
1,519
7,906
32,175
1,519
7,906
24.347
2,497
41,600
41,600
26,844
Total 2021
26, 844
26,844
Analysls of eharitable activities
Unrestricted Restrictgd
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Wages and salarie$
Heat and light
Ernployer pension
Repairs and renewals
Insurance
14,785
3,709
106
4,100
2,684
143
14.785
3,709
106
12,356
3, 197
87
4,100
2,684
143
1,242
2,225
359
Cleaning
Telephone
Printing, postage and stationery
Depreciation charge
General
Bank charge5
918
477
918
477
1.042
3,885
525
285
558
3,459
178
202
525
285
Total 2022
31,617
558
32,175
24,347
Tot812027
24,347
24,347
Page 12

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Analysls of governance Costs
Unrestrlcted
funds
2022
Total
funds
2022
Total
funds
2021
Independent examination fee
Legal and professional fees
960
960
1,020
1,477
559
559
Total 2022
1,519
1,519
2,497
Total 2021
2,497
2,497
10.
Independent examingrfs remuneration
2022
2021
Fees payable to the charity's independent examiner for the independent
examination of the charity's annu21 accounts
960
1,020
11. Staff costs
2022
2021
Wages and salaries
Contribution to defined contribution ￿nSIOn schemes
14.785
106
12,356
87
14,891
12,443
The average number of persons employed by the Charity during the year was as follows:
2022
2021
staffs
No employee received remuneration amounting lo more than £60.000 in either year.
Page 13

ANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
12.
Trustees. remuneratlon and expenses
During the year. no Trustees received any remuneration or other benefits (2021- £NIL).
During the year ended 30 June 2022. no Trustee expenses have been incurred (2021- £NIL).
13. Tangible flxed assets
Freehold Fixtures and
property
fittings
Total
Cost or valuatlon
Al 1 July 2021
Additions
486,768
21,S26
10,971
2,209
497,739
23,735
AI 30 June 2022
508,294
13,180
521,474
Depreciation
Al 1 July 2021
Charge for the year
179,641
10,166
3,754
3,010
183,395
13,176
At 30 June 2022
189,807
6,764
196,571
Net book valug
AI 30 June 2022
318,487
6A16
324.903
At30 June 2021
307, 127
7,217
314,344
14. Debtoys
2022
2021
Due within one year
other debtors
1NOO
342
1,400
342
Page 14

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
15. Credltors: Amounts falling due within one year
2022
2021
Accruals and deferred income
2,457
3,262
16. Creditors: Amounts falling due after more than one year
2022
2021
Grants received
266,402
275, 736
17.
Flnancial instruments
2022
2021
Flnancial assftts
Financial assets measured at fair value through income and expenditure
56,676
39,909
Financial assets measured at fair value through income and expenditure comprise cash held al bank.
18. Summary of funds
Summary of funds- current year
Balance at
30Jun¢
2022
Balance at 1
July 2021
Income Expenditure
General funds
Restricted funds
76.197
58.195
21,328
(41,042)
(5581
93.350
20,770
76,197
79.523
(41.6001
114.120
Page 15

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
18. Summary of funds Icontlnuedl
Summary of funds- prlor year
8818nGe al
30 June
2021
Ba18nce al
l July 2020
Incom8 Expenditure
General funds
67,540
35,501
(26, 844)
76,197
19. Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted Restricted
funds
funds
2022
2022
Total
funds
2022
Tangible fixed assets
Current asset5
Creditors due within one year
Creditors due in more than one year
304,133
58,076
12,4571
1266.4021
20.770
324.903
58.076
12.457)
1266,402)
Total
93.350
20,770
114,120
Analysis of net assets between funds- prior year
Unrestricted
funds
2021
Total
funds
2021
Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
314.344
40,251
(3,262)
(275. 136)
314,344
40,251
(3,262)
(275, 136)
Total
76,197
76,197
20.
Penslon ¢ommitments
The charty operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the charity in an independently administered fund. The pension cost charge
represents contributions paid by the charity lo the fund amounted to £10612021 - £871. A balance of £27
Page 16

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
20. Penslon commitments (continued)
was payable to the fund at the balance sheet dale {2021 £271.
21. Related party transactions
There were no related party transactions that require dI￿10S￿re.
Page 17

HANNAHSTOWN COMMUNITY ASSOCIATION
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2022
2022
2022
2021
2021
In¢omo
Charitable activites
Grants
User groups
Fundraising
Investment income
2,319
52.586
20,570
1,830
30,564
3,095
12
79,523
35.501
Gross income in the reporting period
79,523
35,501
Less:
Expenditure
Wages and salaries
Heat and light
Employer pension
Repairs and renewals
Insurance
Cleaning
Telephone
Printing, postage and stationery
Depreciation charge
General
Independent examination fee
Legal and prefoessional fee$
Bank charges
Fundraising costs
14,785
3,709
106
4.100
2,684
143
918
12,356
3.197
87
1,242
2,225
359
1,042
477
4N43
525
3.459
178
1,020
1.477
202
960
559
285
7,906
41.600
26,844
Total expendlture
Net income before taxation for the reporting
period
Surplusl (Deflclt) for the reportlng perlod
Surplus brought forward at 1 July 2020
41.600
26,844
37,923
37,923
76,197
8,657
8,657
67,540
Surplus carried forward at 30 June 2022
114,120
76.197
Page 18