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2024-09-30-accounts

My Armagh

Annual report and audited financial statements for the year ended 30 September 2024 Charity Registration No: 102858

My Armagh - Financial statements for the year ended 30 September 2024

Contents

Page (s)
Charity Information 1
Strategic Report 2 - 3
Trustees’ Report 4 - 5
Independent Auditors’ Report 6 - 7
Statement of Financial Activities 8
Statement of Comprehensive Income 9
Statement of Financial Position 10
Notes to the financial statements 11 – 16

My Armagh - Financial statements for the year ended 30 September 2024

Page 1

Charity Information

Trustees Auditors

Paul McArdle ASM (M) Ltd
Sean McAlinden Chartered Accountants
Declan Magennis The Diamond Centre
Market Street
Magherafelt

Registered Office

Bankers

Armagh GAA Bank Of Ireland
Athletic Grounds 11 Upper English Street
Dalton Road Armagh
Armagh

Charity Registration Number

102858

Page 2

My Armagh - Financial statements for the year ended 30 September 2024

Strategic Report

The Trustees presents their Strategic Report for the year ended 30 September 2024.

Principal activities

The Charity's principal activity is to further its charitable purposes for the public benefit in particular the promotion of Gaelic Games, the promotion of culture, and the promotion of lifelong participation.

Review of activities and future developments

The results for the year are set out in the Statement of Financial Activities on page 8 and in the related notes.

Future outlook

The future developments in the Charity’s activities are discussed in the Trustees's Report.

Grant making policy

The Charity seeks applications for grants and other forms of assistance from various parties in the local area and proposals are reviewed and assessed in detail and approved by the Trusteess.

Reserves Policy

The Trustees have reviewed the Charity's requirements for reserves in conjunction with their analysis of the main risks for the Charity.

The unrestricted funds not invested in fixed assets need to be sufficient to cover six months of annual running costs.

At the date of the approval of these financial statements the Charity has sufficient reserves to cover the annual running costs.

However the level and nature of expenditure has been analysed and an assessment made as to how reductions can be made if the need arises. This policy is reviewed annually by the Trustees.

Key performance indicators

The Trustees used the key performance indicators set out in the table below to monitor the Charity’s performance.

----- Start of picture text -----
30 September 30 September
2024 2023
Revenue (£) 1,316,008 148,224
Revenue growth (%) 787.9% 2.4%
Gross profit (£) 1,316,008 148,224
Gross profit margin (%) 100.0% 100.0%
Operating profit (£) 490,883 78,832
Operating profit margin (%) 37.3% 53.2%
----- End of picture text -----

As demonstrated above, the Charity's key performance indicators all showed an improvement in performance with the exception of operating profit margin, however the Trustees is confident of an improvement in operating profit margin in the next financial year.

Principal risks and uncertainities

The principal risks and uncertainties affecting the Charity are continuing to receive donations and undertaking functions and activities.

The Charity’s management endeavours to mitigate these risks by implementing regular strategic and operational reviews.

Financial risk management

The Charity’s operations expose it to a variety of financial risks that are analysed under separate subheadings below.

The Charity has a risk management programme in place that seeks to limit the adverse effects of these risks on the financial performance of the Charity.

Credit risk

The Charity does not sell on credit and consequently does not have any credit risk.

Financial instruments

The Charity does not actively use financial instruments as part of its financial risk management.

Liquidity risk

The Charity maintains a mixture of long term and short term debt finance that is designed to ensure that the Charity has sufficient available funds for current operations and planned expansions.

Page 3

My Armagh - Financial statements for the year ended 30 September 2024

Strategic Report

Foreign exchange risk

The Charity's principal operating currency is sterling (£).

The Charity does not have any material transactions in foreign currencies.

The Charity does not have any material exposure to foreign exchange risk.

Approval

This Strategic Report was approved by the Board of Trustees on 8 July 2025 and signed on its behalf by:

Declan Magennis Sean McAlinden Trustee Trustee

My Armagh - Financial statements for the year ended 30 September 2024

Page 4

Trustees’ Report

The Trustees presents their report and the audited financial statements for the year ended 30 September 2024.

Results

The Statement of Financial Activities for the year ended 30 September 2024 is set out on page 8.

Performance review

Both the year end financial position and the financial performance for the year were as expected.

Future outlook

The Trustees expects that the Charity's recent financial performance will be sustained for the foreseeable future.

Trustees

The Trustees of the Charity at 30 September 2024, who have all been Trustees for the whole of the year ended on that date, are listed on page 1.

Transfers to reserves

The result for the year has been transferred to reserves.

Financial instruments and risk management

Information on the use of financial instruments by the Charity and its management of financial risk are discussed in the Strategic Report.

Changes in fixed assets

The movements in fixed assets during the year are set out in note 14 to the financial statements.

Research and development

The Charity does not have any material research and development activities.

Events after the reporting date

There were no material events after the year end that require disclosure in the financial statements.

Employees

The Charity’s policy is to consult and discuss with employees where appropriate matters likely to affect employees’ interests.

Disabled persons

The Charity’s policy is to recruit disabled workers for those vacancies that they are able to fill and all necessary assistance with initial training courses is provided. Arrangements are made, whenever possible, for retraining employees who become disabled, to enable them to perform work identified as appropriate to their aptitudes and abilities.

Political donations

The Charity did not make any political donations during the year or in the preceding year.

Trustees’ responsibilities statement

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

The Trustees’ are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act (NI) 2008.

The Trustees 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.

Accounting records

The measures taken by the Trustees to secure compliance with the requirements of Section 386 to Section 389 of the Companies Act 2006, with regard to keeping of accounting records, are the employment of appropriately qualified accounting personnel and the maintenance of computerised accounting systems. The Charity’s accounting records are maintained at Armagh GAA, Athletic Grounds, Dalton Road, Armagh.

My Armagh - Financial statements for the year ended 30 September 2024

Page 5

Trustees’ Report

Statement of disclosure of information to auditors

So far as each of the Trustees in office at the date of approval of these financial statements are aware:

Approval

This Trustees’ Report was approved by the Trustees on 8 July 2025 and signed on its behalf by:

Declan Magennis

Sean McAlinden

Trustee

Trustee

Page 6

My Armagh - Financial statements for the year ended 30 September 2024

Independent Auditors’ Report to the Trustees of My Armagh

Opinion

We have audited the financial statements of My Armagh (the “Charity”) for the year ended 30 September 2024 which comprise the Statement of Financial Activities, the Statement of Comprehensive Income, the Statement of Financial Position and the notes to the financial statements including a summary of significant accounting policies.

The financial reporting framework that has been applied in their preparation is applicable law and Generally Accepted Accounting Practice in the United Kingdom including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report.

We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's (FRC) Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least twelve months from the date when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our auditor’s report thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.

If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information.

If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

We have nothing to report in respect of the following matters in relation to which the Charities Act (NI) 2008 requires us to report to you if, in our opinion:

My Armagh - Financial statements for the year ended 30 September 2024

Page 7

Independent Auditors’ Report to the Trustees of My Armagh

Respective responsibilities

Trustees’ responsibilities for the financial statements

As explained more fully in the Trustees’ responsibilities statement set out in the Trustees’ Report the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of our audit procedures we discussed these risks with management, and performed audit procedures to identify the occurrence of such risks.

There are inherent limitations in any audit procedures undertaken, and in particular the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting a material misstatement due to error.

A further description of our responsibilities for the audit of the financial statements is located on the FRC’s website at: www.frc.org.uk/auditorsresponsibilities

This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Charity’s Trustees, as a body, in accordance with the Charities Act (NI) 2008.

Our audit work has been undertaken so that we might state to the Charity’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Mark McNeill (Senior Statutory Auditor)

For and behalf of:

ASM (M) Ltd

Chartered Accountants and Statutory Auditors The Diamond Centre Market Street Magherafelt

8 July 2025

My Armagh - Financial statements for the year ended 30 September 2024

Page 8

Statement of Financial Activities

----- Start of picture text -----
Note Unrestricted Restricted Endowment Total Total
Funds Funds Funds
30 September 30 September 30 September 30 September 30 September
2024 2024 2024 2024 2023
(12 months) (12 months) (12 months) (12 months) (12 months)
£ £ £ £ £
Incoming Resources
Trading Income
Revenue - - - - -
Trading costs - - - - -
Net Trading Income - - - - -
Voluntary income 7 1,316,008 - - 1,316,008 148,224
Total incoming resources 1,316,008 - - 1,316,008 148,224
-
Resources Expended
R&D overheads - - - - -
Administration overheads 825,125 - - 825,125 69,392
825,125 - - 825,125 69,392
Management and administration 8 - - - - -
Total resources expended 9 825,125 - - 825,125 69,392
Interest payable 11 - - - - -
Net resources for the year before taxation 490,883 - - 490,883 78,832
Taxation 12 - - - - -
Net resources for the year 490,883 - - 490,883 78,832
----- End of picture text -----

The notes on pages 11 to 16 form part of these financial statements

My Armagh - Financial statements for the year ended 30 September 2024

Page 9

Statement of Comprehensive Income

Note Unrestricted
Funds
£
Restricted
Funds
£

Endowment
Funds
Total
£
£
At 1 October 2022
Total comprehensive income for the year
At 30 September 2023
Total comprehensive income for the year
At 30 September 2024
154,823
78,832
-
-
-
154,823
-
78,832
233,655
490,883
-
-
-
233,655
-
490,883
724,538 - -
724,538

All amounts above relate to continuing operations of the Charity.

The notes on pages 11 to 16 form part of these financial statements

My Armagh - Financial statements for the year ended 30 September 2024

Page 10

Statement of Financial Position

----- Start of picture text -----
Note 30 September 30 September
2024 2023
£ £
Fixed assets
Investments 13 1 -
1 -
Current assets
Receivables 14 153,633 -
Cash at bank and in hand 720,622 234,135
874,255 234,135
Creditors: amounts falling due within one year 15 149,718 480
Net current assets 724,537 233,655
Total assets less current liabilities 724,538 233,655
Provisions for liabilities 16 - -
- -
Net assets 724,538 233,655
Capital and reserves
Unrestricted reserves 724,538 233,655
Restricted reserves - -
Total capital and reserves 724,538 233,655
----- End of picture text -----

The Trustees acknowledge the Charity’s obligations under the Charities Act (NI) 2008 to keep adequate accounting records and prepare financial statements which give a true and fair view of the assets, liabilities and financial position of the Charity at the end of each period of account and of its profit or loss for each period of account, and otherwise comply with the requirements of the Charities Act (NI) 2006 relating to financial statements so far as they are applicable to the Charity.

The financial statements on pages 8 to 16 were approved and authorised for issue by the Trustees on 8 July 2025 and were signed on its behalf by:

Declan Magennis Trustee Trustee

Sean McAlinden

Charity Registration Number: 102858

The notes on pages 11 to 16 form part of these financial statements

My Armagh - Financial statements for the year ended 30 September 2024

Page 11

Notes to the financial statements

1. Charity Information

Legal status

My Armagh is a unincorporated charity established in Northern Ireland.

Registration number and registered office

The Charity’s registered office address and registration number is set out on page 1.

Functional currency

The financial statements are prepared in sterling (£) which is the functional currency of the Charity.

2. Basis of preparation of financial statements

Applicable legislation and accounting standards

These financial statements have been prepared in accordance with:

Going concern

The Charity made a profit during the year ended 30 September 2024 and, at that date, the Charity's assets exceeded its liabilities.

After making enquiries the Charity's Trustees considers there is a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and accordingly have prepared the financial statements on the going concern basis.

Funds

The Charity has various types of funds for which it is responsible and which require separate disclosure. These are as follows:

Management and administration costs

Costs that relate to the costs of running the Charity, such as the costs of meetings, audit and statutory compliance and any costs which cannot be specifically identified to another expenditure classification, are separately disclosed as management and administration costs.

3. Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty 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 judgements used in the application of accounting policies

There were no critical judgements used in the application of accounting policies and the preparation of the financial statements.

My Armagh - Financial statements for the year ended 30 September 2024

Page 12

Notes to the financial statements

Critical accounting estimates and assumptions

There were no critical accounting estimates or assumptions used in the application of accounting policies and the preparation of the financial statements.

4. Principal accounting policies

Investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

Turnover

Turnover represents amounts receivable for goods and services net of value added taxes and trade discounts.

Investment Income

Income from deposits is included, together with any related tax credit, in the Income Statement on an accruals basis.

Foreign Currencies

Transactions denominated in foreign currencies are translated into Sterling at the rate of exchange ruling at the date of the transaction.

At the end of each financial accounting period assets and liabilities denominated in foreign currencies are translated into Sterling at the exchange rates ruling at that date and all exchange differences are taken to the Income Statement.

Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

My Armagh - Financial statements for the year ended 30 September 2024

Page 13

Notes to the financial statements

Deferred taxation

Deferred tax arises from timing differences that are differences between taxable profits and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Deferred tax is recognised on all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are only recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

5. Trustees’ emoluments and key management compensation

Trustees’ remuneration

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30 September 30 September
2024 2023
(12 months) (12 months)
£ £
Aggregrate emoluments - -
- -
----- End of picture text -----

Key management remuneration

The Trustees are the key management of the Charity.

6. Employee information

The average number of persons (including executive Trustees) employed by the Charity during the year was:

By activity
Administration overheads indirect payroll
Total employees
and their emoluments were:
Staff costs (for the persons above)
Gross wages and salaries
Employer's social security costs
30 September
30 September
2024
2023
(12 months)
(12 months)
Number
Number
3
3
3
3
30 September
30 September
2024
2023
(12 months)
(12 months)
£
£
-
-
-
-
-
-

and their emoluments were:

My Armagh - Financial statements for the year ended 30 September 2024

Page 14

Notes to the financial statements

7. Voluntary income

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
Funds Funds Funds
30 September 30 September 30 September 30 September 30 September
2024 2024 2024 2024 2023
(12 months) (12 months) (12 months) (12 months) (12 months)
£ £ £ £ £
My Armagh Patrons/ Donations 600,900 - - 600,900 101,791
Armagh TV Income - - - - 46,433
Club Draw Income 156,700 - - 156,700 -
Fundraisers 354,719 - - 354,719 -
Momentum Ard Mhacha 145,776 - - 145,776 -
Team Training Fund 57,913 - - 57,913 -
Other voluntary income - - - - -
1,316,008 - - 1,316,008 148,224
----- End of picture text -----

8. Management and administration

----- Start of picture text -----
Unrestricted Restricted Endowment Total Total
Funds Funds Funds
30 September 30 September 30 September 30 September 30 September
2024 2024 2024 2024 2023
(12 months) (12 months) (12 months) (12 months) (12 months)
£ £ £ £ £
Establishment overheads - - - - -
- - - - -
----- End of picture text -----

9. Analysis of total resources expended

Direct expenditure Trading
activities
30 September
2024
(12 months)
£
-
R&D
overheads
30 September
2024
(12 months)
£
-
Distribution
overheads
30 September
2024
(12 months)
£
-
Administration
overheads
30 September
2024
(12 months)
£
825,125
Sales and
marketing
overheads
30 September
2024
(12 months)
£
-
Total
30 September
2024
(12 months)
£
825,125
Total
30 September
2023
(12 months)
£
69,392
- - - 825,125 - 825,125 69,392

10. Net Resources

Unrestricted
Funds
30 September
2024
(12 months)
£
Net resources for the year before interest payable is stated after charging:
Unrestricted
Funds
30 September
2024
(12 months)
£
Net resources for the year before interest payable is stated after charging:
Restricted
Funds
30 September
2024
(12 months)
£

Endowment
Funds
30 September
2024
(12 months)
£
Total
30 September
2024
(12 months)
£
Total
30 September
2023
(12 months)
£
Auditors' fees:
Audit services 3,000 - - 3,000 480
And after crediting:
Other income (1)
1,316,008 - - 1,316,008 148,224

My Armagh - Financial statements for the year ended 30 September 2024

Page 15

Notes to the financial statements

11. Interest payable and similar charges

----- Start of picture text -----
30 September 30 September
2024 2023
(12 months) (12 months)
£ £
Interest payable on bank loans and overdrafts:
Repa yable within five years and not by instalments - -
- -
----- End of picture text -----

12. Fixed asset investments

----- Start of picture text -----
Investments Total
in group
undertakings
£ £
Cost
At 1 October 2023 - -
Additions 1 1
At 30 September 2024 - - - - - - 1 1
Amortisation
At 1 October 2023 - -
Charge for the year - -
At 30 September 2024 - - - - - - - -
Net book value
At 30 September 2024 - - - - - - 1 1
At 30 September 2023 - - - - - - - -
13. Receivables
30 September 30 September
2024 2023
£ £
Amounts falling due within one year
Trade receivables 41,779 -
Owed by group undertakings 111,854 -
- - 153,633 -
----- End of picture text -----

13. Receivables

Trade receivable values are stated after provisions for impairment of £Nil (2023: £Nil).

14. Creditors: amounts falling due within one year

----- Start of picture text -----
30 September 30 September
2024 2023
£ £
Accruals 88,880 480
Other payables 60,838 -
- - 149,718 480
----- End of picture text -----

15. Pension costs

Defined contribution pension schemes

The Charity did not make any contributions to employee pension schemes during the year.

16. Contingent liabilities

The Charity had no material contingent liabilities at 30 September 2024 or at 30 September 2023.

17. Events after the reporting period

There were no material events in the period between the end of the reporting year and the date of the approval of the financial statements.

My Armagh - Financial statements for the year ended 30 September 2024

Page 16

Notes to the financial statements

18. Capital commitments

The Charity did not have any material capital commitments at 30 September 2024 or at 30 September 2023.

19. Contracts with inception dates after the end of the reporting period

The Charity did not enter into any material contractual commitments in the period between the year end and the date of approval of these financial statements.

20. Approval of the financial statements

The Trustees approved the financial statements for issue on 8 July 2025.