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2025-06-30-accounts

Charity registration number NIC102820 (Northern Ireland)

HANNAHSTOWN COMMUNITY ASSOCIATION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

HANNAHSTOWN COMMUNITY ASSOCIATION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

J Ferguson J McQuillan J McCormick

Charity number

Principal address

Hannahstown Community Centre 23 Hannahstown Hill Belfast BT17 OLT

Independent examiner

Miscampbell & Co 6 Annadale Avenue Belfast BT7 3JH

Bankers

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HANNAHSTOWN COMMUNITY ASSOCIATION

CONTENTS

Page
Trustees' report 1-2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notestothefinancialstatements 6-13

HANNAHSTOWN COMMUNITY ASSOCIATION

TRUSTEES’ REPORT

.

FOR THE YEAR ENDED 30 JUNE 2025

The Trustees present their annual report and financial statements for the year ended 30 June 2025.

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 governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities Public benefit

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public 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 County Antrim.

c. Main activities 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 activities to achieve its purposes for the public benefit.

Achievements and performance

Significant activities 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

a. 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.

Reserves 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 charity's current activities while consideration is given to ways in which additional funds may be raised.

Plans for future periods

We are hoping to continue 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.

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HANNAHSTOWN COMMUNITY ASSOCIATION

TRUSTEES’ REPORT (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

The Trustees who served during the year and up to the date of signature of the financial 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 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 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.

J McQuillan Trustee /

10 November 2025

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HANNAHSTOWN COMMUNITY ASSOCIATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HANNAHSTOWN COMMUNITY ASSOCIATION

| report on the financial statements of the Charity for the year ended 30 June 2025, which are set out on pages 4 to 13.

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 (Northern Ireland) 2008.

| 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 | have followed all the applicable Directions given by the Charity Commission under the Charities Act (Northern 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.

| 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.

| have completed my examination. | confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

| 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.

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Jonathan R Bethel Miscampbell & Co

.

6 Annadale Avenue Belfast BT7 3JH

Dated: 10 November 2025

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HANNAHSTOWN COMMUNITY ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income from:
Donations and legacies 3 24,886 - 24,886 36,867 - 36,867
Charitable activities -
Charitable income 4 25,290 - 25,290 25,952 - 25,952
Investments 5 1,899 - 1,899 454 - 454
Total income 52,075 - 52,075 63,273 - 63,273
Expenditure on:
Raising funds
Fundraising and
publicity 6 3,446 - 3,446 11,323 - 11,323
Charitable activities
Charitable expenditure 7 41,015 558 41,573 44,317 558 44,875
Total expenditure 44,461 558 45,019 55,640 558 56,198
Net income/(expenditure) and
movement in funds 7,614 (558) 7,056 7,633 (558) 7,075
Reconciliation offunds:
Fund balances at 1 July 2024 100,820 19,653 120,473 93,187 20,211 113,398
Fund balances at 30 June
2025 108,434 19,095 127,529 100,820 19,653 120,473

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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HANNAHSTOWN COMMUNITY ASSOCIATION

BALANCE SHEET

AS AT 30 JUNE 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 288,877 299,762
Current assets
Debtors 13 - 1,465
Cash at bank and in hand 83,965 76,374
83,965 77,839
Creditors: amounts falling due within 14
one year (5,113) (8,194)
Net current assets 78,852 69,645
Total assets less current liabilities 367,729 369,407
Creditors: amounts falling due after
more than one year 15 (240,200) (248,934)
Net assets 127,529 120,473
The funds ofthe Charity
Restricted income funds 17 19,095 19,653
Unrestricted funds 18 108,434 100,820
127,529 120,473

The financial statements were approved by the Trustees on 10 November 2025

Yo\ urs Cul J McQuillan Trustee / V

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Charity information

Hannahstown Community Association is a registered charity with Charity Commission NI 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 governing document, the Charities Act (Northern Ireland) 2008, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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.

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources 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 Trustees 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. Where entitlement occurs before income is received, the income is accrued.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

(Continued)

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.

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 straight line over 50 years
Fixtures and fittings 25% straight line
Computers 25%straightline

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 statement offinancial 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).

1.9 Financial instruments

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, 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 cost using the effective interest 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

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.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

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 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 of judgement:

Other key sources of estimation uncertainty:

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 JUNE 2025

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts , 858 1,193
Grants 24,028 35,674
24,886 36,867
Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable income
User groups 21,956 22,508
Fundraising events 3,334 3,444
25,290 25,952
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 1,899 454
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Otherfundraisingcosts 3,446 11,323

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

7 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Staff costs 18,185 16,353
Depreciation and impairment 2,151 4,523
Heat & Light 7,273 11,698
Repairs
& Renewals
3,554 4,513
Insurance 2,228 3,099
Cleaning 1,009 543
Telephone 978 914
Printing, Postage & Stationery 1,120 247
General 2,654 906
Bank Charges 391 91
39,543 42,887
Share ofsupport and governance costs (see note 8)
Governance 2,030 1,988
41,573 44,875
Analysis by fund
Unrestricted funds 41,015 44,317
Restricted funds 558 558
41,573 44,875
8 Support costs
Support Governance 2025 2024
costs costs
£ £ £ £
Independent examination fees - 1,323 1,323 1,206
Legal and professional - 707 707 782
- 2,030 2,030 1,988
Analysed between
Charitableactivities - 2,030 2,030 1,988

Governance costs includes payments to the auditors of £1,260 (2024- £1,200) for independent examination fees.

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

9 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:

2025 2024
Number Number
3 3
Employment costs 2025 2024
£ £
Wages and salaries 17,782 16,008
Other pension costs 403 345
18,185 16,353

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

11. Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

,

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Tangible fixed assets
Freehold land Fixtures and Computers Total
and buildings fittings
£ £ £ £
Cost
At 1 July 2024 508,294 13,180 1,292 522,766
At 30 June 2025 508,294 13,180 1,292 522,766
Depreciation and impairment
At 1 July 2024 210,139 12,784 81 223,004
Depreciation charged in the year 10,166 396 323 10,885
At 30 June 2025 220,305 13,180 404 233,889
Carrying amount
At 30 June 2025 287,989 - 888 288,877
At30June2024 298,155 396 1,211 299,762

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

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||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |13|Debtors| |2025|2024| |Amounts|falling|due|within|one|year:|£|£| |Other|debtors|-|1,465| |14|Creditors:|amounts|falling|due|within|one|year| |2025|2024| |£|£| |Accruals|and|deferred|income|5,113|8,194| |15|Creditors:|amounts|falling|due|after|more|than|one|year| |2025|2024| |£|£| |Other|creditors|240,200|248,934| |16|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or|loss|in|respect|of defined|contribution|schemes|403|345|

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The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are 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 to how they may be used.

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||||||||| |---|---|---|---|---|---|---|---| |At|1|July|2024|Resources|At|30|June| |expended|2025| |£|£|£| |19,653|(558)|19,095| |Previous|year:|At1|July|2023.|Resources|At30|June| |expended|2024| |£|£|£| |20,211|(558)|19,653|

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HANNAHSTOWN COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025

18 Unrestricted funds

The unrestricted funds of the charity 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 funds by the trustees for specific purposes.

At 1 July 2024 Incoming Resources At30 June
resources expended 2025
£ £ £ £
General funds 100,820 52,075 (44,461) 108,434
Previous year: At 1 July 2023 Incoming Resources At30 June
resources expended 2024
£ £ £ £
General funds 93,187 63,273 (55,640) 100,820
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 30 June 2025:
Tangible assets 269,782 19,095 288,877
Current assets/(liabilities) 78,852 - 78,852
Long term liabilities (240,200) - (240,200)
108,434 19,095 127,529
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 June 2024:
Tangible assets 280,109 19,653 299,762
Current assets/(liabilities) 69,645 - 69,645
Long term liabilities (248,934) - (248,934)
100,820 19,653 120,473

19 Analysis of net assets between funds

20 += Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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