Charity registration number NIC102820
HANNAHSTOWN COMMUNITY ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

HANNAHSTOWN COMMUNITY ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J Ferguson
J McQuillan
J Mccormick
Charity number
NIC102820
Principal address
Hannahstown Community Centre
23 Hannahstown Hill
Belfast
BT17 OLT
Independent examiner
Miscampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Bankers
First Trust
36 Universily Street
Belfast
BT7 1NH

HANNAHSTOWN COMMUNITY ASSOCIATION
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-13

HANNAHSTOWN COMMUNITY ASSOCIATION
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees present their annual report and financial statements for the year ended 30 June 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Charity's Igoverning do¢ument], the Charities Act 2011 and "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)" {effective 1 January 2019).
Objectives and activlties
Public benefit
a. Policies and oblectlves
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the charity commission relating to publi¢ benefit.
b. Activities undertaken to achieve objectives
The Association was set up to promote and improve the position of the inhabitants of the Hannahstown area of
CountyAntrim.
c. Main activities undertaken to further the charity's purposes for the public benefit
The charity ha5 a number of user group activities running, the major ones are Surestart, Gymnast and Ju-Jitsu. The
Charity will continue to undertake these activities to achieve its purposes for the public benefit.
Achievements and performance
Signrficant activrties and achievements against objectives
a. Main achievements of the charity
The centre continued to provide facilities for all the Community and during the year hosted several major schemes.
Financial review
Going concern
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate
resources 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 regarding the adoption of the going
concern basis can be found in the accounting policies.
Reserrfes policy
b. Reserves policy
Unrestricted reserves which have not been designated for a particular purpose, should be maintained at a level to
ensure that in the event of a significant drop in funding, will enable them to continue the Gharity's current activities
while Consideration is given to ways in which additional funds may be raised.
Plans for future periods
We are hoping to Gontinue to promote the Association and to develop our cross-community links.
structure, governance and management
Hannahstown Community Association is a registered charity, number NIC 102820, and is constituted under a Trust
deed.
The Constitution of the Charity states that the affairs of the Charity are to be directed by the committee which
consists of all the serving trustees.

HANNAHSTOWN COMMUNITY ASSOCIATION
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
The Trustees who Se￿ed during the year and up to the date of signature of the finan¢ial statements were..
J Ferguson
J McQuillan
J Mccormick
Recruitment and appointment of trustees
The management of the charity is the responsibility of the Trustees who are elected and ¢o-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 to the Honorary Secretary at least seven days before the Annual General Meeting.
Funds held as Custodian trustee
No funds were held as custodian during the year.
The Trustees, report was approved by the Board of Trustees.
-Wll-
J McQuill
Trustee
21 October 2024

HANNAHSTOWN COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HANNAHSTOWN COMMUNITY ASSOCIATION
I report to the Trustees on my examination of the financial statements of Hannahstown Community Association {the
Charity) for the year ended 30 June 2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with
the requirements of the Charities Act (Northem Ireland) 2008.
I report in respect of my examination of the Charity's financial statements carried out under the Charities Act
(Northern Ireland) 2008. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under the Charities Act (Norihern Ireland) 2008.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in Connection with the
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 130 of the 2011 Act; or
the financial statements do not accord with those records,. or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Jonathan R Bethel
Mis¢ampbell & Co
6 Annadale Avenue
Belfast
BT7 3JH
Dated: 21 October 2024

HANNAHSTOWN COMMUNITY ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activities
Charitable income
36,867
36,867
9,028
6,620
15,648
25,952
25.952
32,228
32,228
Investments
454
454
108
108
Total income
63,273
63,273
41,364
6,620
47,984
Expenditure on:
Raisin
funds
Fundraising and
publicity
11,323
11,323
1,042
5,852
6,894
Charitable activities
Charitable expenditure
44,317
558
44,875
40,485
1,327
41,812
Total expenditure
55,640
558
56,198
41,527
7,179
48,706
Net in¢omel(expenditur8) and
movement in funds
7,633
(558)
7,075
(163)
(559)
(722)
Reconciliation of funds:
Fund balances at 1 July 2023
93,187
20,211
113,398
93,350
20,770
114,120
Fund balances at 30 June
2024
100,820
19,653
120,473
93,187
20,211
113,398
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from Continuing activities.

HANNAHSTOWN COMMUNITY ASSOCIATION
BALANCE SHEET
AS AT 30 JUNE 2024
2024
2023
Notes
Fixed assets
Tangible assets
12
299,762
311,727
Current assets
Debtors
Cash at bank and in hand
13
1,465
76,374
1,700
61,616
77,839
63,316
Creditors: amounts falling due within
one year
14
(8,194)
(3,9771
Net Current assets
69,645
59,339
Totsl assets less current liabilities
369,407
371,066
Creditors: amounts falling due after
more than one year
15
(248,934)
(257.668)
Net assets excluding pension liability
120,473
113,398
Net assets
120,473
113,398
The funds of the Charity
Restricted income funds
Unrestri¢ted funds
17
19,653
100,820
20.211
93,187
120,473
113,398
The financial statements were approved by the Trustees on 21 October 2024
J McQuillan
Trustee

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
Charity information
Hannahstown Community Association is a registered 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.
1.1 Accounting Convention
The financial statements have been prepared in accordance with the Charity's Igoverning documentl, the
Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland. ('FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities preparing their a¢¢ounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The
Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantsge of the provisions in the SORP for Charities not to prepare a Statement of
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the Charity- Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate reSoUr￿S to continue in operational existence for the foreseeable future. Thus the Trustees
Continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Truslees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
Charity.
1.4 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount 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 specific purposes but not expended during the period is shown in the relevant funds on the
Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and
included in creditors as deferred income. Vvhere entitlement occurs before income is received, the income is
accrued.

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
(Continued)
Income tax recoverable in relation to investment income is recognised at the time the investment income is
re¢eivable.
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
third party. It is probable that a transfer of economic 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 adivity are
made up of the total of direct costs and shared costs, including support costs involved in undertaking each
activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which
contribute to more than one a¢tivity and support costs which are not attributable to a single activity are
apportioned between those activities on a basis consistent with the use of resources. Central staff costs are
allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's
objectives, as well as any associated support costs.
All expenditure is inclusive of irrecoverable VAT.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at Cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases-
Freehold land and buildings
Fixtures and fittings
Computers
straight line over 50 years
250A straight line
Enter depreciation rate via StatDB - cd198
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the ststement of financial activities.
Government grants relating to tangible fixed assets are treated as deferred income and released to the
Statement of financial activities over the expected useful lives of the assets concerned. Other grants are
creditor to the Statement of financial activities as the related expenditure is incurred.
1.7 Impairment of fixed assets
At each reporting end date. the Charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposits held at call with banks, other short-term liquid
investment5 With original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 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 transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost during the effective interest method.

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accounting policies
(Contlnued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitules a financing transa¢tion, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently Carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cosl using the effective interesl method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is re¢ognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
Estimates and judgements are continually evaluated and are based on historical experience and Oth￿ factors.
including expectations offuture events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions..
The charity makes estimates and assumptions concerning 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 adjustment to the carrying amounts of assets and liabilities within
the next financial year are discussed below.
Critical areas ofjudgement..
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 intangible 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
unit, the viability and expected future performance of that unit.
Other key sources of estimation uncertainty..
Tangible fixed assets are depreciated over their useful lives taking into account residual values,
where appropriate. The actual lives of the assets and residual values are assessed annually and may
vary depending on a number of factors. In re-assessing asset lives, factors such as 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.

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Income from donations and legacies
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Other grants
1,193
35,674
1.193
35,674
2,528
6.500
2,528
13,120
6,620
36,867
36,867
9,028
6,620
15,648
Income from charitable activities
Unrestricted
funds
2024
Unrestricted
funds
2023
Charitable income
User groups
Fundraising events
22,508
3,444
24,005
8.223
25,952
32.228
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Investment income
454
108
Exponditure on raising funds
Unr8Stricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Fundraising and publicity
other fundraising Costs
11,323
11,323
1,042
5.852
6,894

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Expenditure on charitable activities
Charitable
Charitable
expenditure expenditure
2024
2023
Direct costs
Staff costs
Depreciation and impaimient
Heat & light
Repairs & renewals
Insurance
Cleaning
Telephone
Printing, postage & stationery
General
Bank charges
Gifts and donations
Transport
16,353
4,523
11,698
4,513
3,099
543
914
247
906
91
15,347
4,442
6,682
4,568
2,750
193
882
21
264
349
3,550
650
42,887
39,698
Share of support and governance costs (s88 note 8)
Governance
1,988
2,114
44,875
41,812
Analysis by fund
Unrestricted funds
Restricted funds
44,317
558
40,485
1,327
44,875
41,812
Support costs
Support Gov8rnanco
costs
costs
2024
2023
Independent examination fees
Legal and professional
1.206
782
1,206
782
1.434
680
1.988
1,988
2,114
Analysed be￿een
Charitable activities
1,988
1,988
2,114
Governance costs includes payments to the auditors of £1,200 (2023- £1,140) for independent examination
fees.
10-

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Employment Costs
2024
2023
Wages and salaries
Other pension costs
16,008
345
15,019
328
16,353
15,347
There were no employees whose annual remuneration was more than £60,000.
Remuneration of k8y management personnel
11 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12 Tangible fixed assets
Freehold land Fixtures and
and buildings
fittings
Computers
Total
Cost
At 1 July 2023
Additions
508,294
13,180
521,474
1,292
1,292
At 30 June 2024
508,294
13,180
1,292
522,766
Depreciation and impairment
At 1 July 2023
Depreciation charged in the year
199,973
10,166
9,774
3,010
209,747
13,257
81
At 30 June 2024
210,139
12,784
81
223,004
Carrylng amount
At 30 June 2024
298,155
396
1,211
299,762
At 30 June 2023
308,321
3,406
311,727
11

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
13 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
1,465
1,700
14 Creditors: amounts falling due within one year
2024
2023
Other creditors
Accruals and deferred income
43
3,934
8,194
8,194
3,977
15 Creditors." amounts falling due after more than one year
2024
2023
Other creditors
248,934
257,668
16 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
345
328
The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
s¢heme a￿ held separately from those of the Charity in an independently administered fund.
17 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as lo how they may be used.
At 1 July 2023
Incoming
resources
Resources
expended
At 30 June
2024
20,211
(558)
19,653
Previous year..
At 1 July 2022
Incoming
resources
Resources
expended
At 30 June
2023
20,770
6,620
(7,179)
20,211
12-

HANNAHSTOWN COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
18 Unrestricted funds
The unrestricted funds of the Chariiy comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted ftjnds by the trustees for specific purposes.
At 1 July 2023
Incoming
resources
Resources
expended
At 30 June
2024
General funds
93,187
63,273
(55,640)
100,820
Previous year:
At 1 July 2022
Incoming
resources
Resources
exponded
At 30 Juna
2023
General funds
93,350
41,364
(41,527)
93,187
19 Analysis of net assets between funds
un￿strICted
funds
2024
Restricted
funds
2024
Total
2024
At 30 June 2024:
Tangible assets
Current assetsl(liabilities)
Long term liabilities
280,109
69,645
(248,934)
19,653
299,762
69.645
(248,934)
100,820
19,653
120,473
UnrestriGted
funds
2023
Restricted
funds
2023
Total
2023
At 30 June 2023:
Tangible assets
Current assetsl(liabilities)
Long term liabilities
290,957
59,898
(257,668)
20,770
(559)
311,727
59,339
(257,668)
93,187
20,211
113,398
20 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
13-