My Armagh
Annual report and audited financial statements for the year ended 30 September 2025
Charity Registration No: 102858
My Armagh - Financial statements for the year ended 30 September 2025
Contents
| Page (s) | |
|---|---|
| Charity Information | 1 |
| Strategic Report | 2 - 3 |
| Trustees’ Report | 4 - 5 |
| Independent Auditors' Report | 6 - 8 |
| Statement of Financial Activities | 9 |
| Statement of Comprehensive Income | 10 |
| Statement of Financial Position | 11 |
| Notes to the financial statements | 12 – 17 |
My Armagh - Financial statements for the year ended 30 September 2025
Page 1
Charity Information
| Trustees | Auditors |
|---|---|
| Sean McAlinden | ASM (M) Ltd |
| Paul McArdle | 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 2025
Strategic Report
The Trustees present their Strategic Report for the year ended 30 September 2025.
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 9 and in the related notes.
Future outlook
The future developments in the Charity’s activities are discussed in the Trustees' 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 Board of Trustees.
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 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 Board of Trustees.
Key performance indicators
The Trustees used the key performance indicators set out in the table below to monitor the Charity’s performance/
| 30 September | 30 September | |
|---|---|---|
| 2025 | 2024 | |
| Revenue (£) | 763,670 | 1,316,008 |
| Revenue growth (%) | -42.0% | 787.9% |
| Gross profit (£) | 763,670 | 1,316,008 |
| Gross profit margin (%) | 100.0% | 100.0% |
| Operating profit (£) | 252,394 | 490,883 |
| Operating profit margin (%) | 33.1% | 37.3% |
Principal risks and uncertainities
The principal risks or uncertainties affecting the Charity are the continuing receipt of donations and controlling costs.
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.
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.
Page 3
My Armagh - Financial statements for the year ended 30 September 2025
Strategic Report
Approval
This Strategic Report was approved by the Board of Trustees on 14 January 2026 and signed on its behalf by:
| Declan Mageuuts | dean MeMinden |
|---|---|
| Declan Magennis | Sean McAlinden |
| Trustee | Trustee |
Page 4
My Armagh - Financial statements for the year ended 30 September 2025
Trustees’ Report
The Trustees present their report and the audited financial statements for the year ended 30 September 2025.
Results
The Statement of Financial Activities for the year ended 30 September 2025 is set out on page 9.
Performance review
Both the year end financial position and the financial performance for the year were as expected.
Future outlook
The Trustees expect that the Charity's recent financial performance will be sustained for the foreseeable future.
Trustees
The trustees of the Charity at 30 September 2025, 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 Charities Act (NI) 2008, 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.
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:
▪ there is no relevant audit information of which the Charity’s auditors are unaware- and
Page 5
My Armagh - Financial statements for the year ended 30 September 2025
Trustees’ Report
- they have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant audit information and to establish that the Charity’s auditors are aware of that information/
This statement is given and should be interpreted in accordance with the provisions of Section 418 of the Companies Act 2006.
Approval
This Trustees’ Report was approved by the Board of Trustees on 14 January 2026 and signed on its behalf by:
Declan Magennis
Sean McAlinden
Trustee
Trustee
Page 6
My Armagh - Financial statements for the year ended 30 September 2025
Independent !uditors’ Report to the Trustees of My !rmagh
Opinion
We have audited the financial statements of My !rmagh (the “ Charity ”) for the year ended 30 September 2025 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:
-
(a) give a true and fair view of the Charity’s affairs as at 30 September 2025 and of its incoming resources and application of resources for the year then ended;
-
(b) have been properly prepared in accordance with Generally Accepted Accounting Practice in the United Kingdom and FRS102; and
-
(c) have been prepared in accordance with the requirements of the Charities Act (NI) 2008.
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 !uditor’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 !nnual 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.
Page 7
My Armagh - Financial statements for the year ended 30 September 2025
Independent !uditors’ Report to the Trustees of My !rmagh
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:
-
(a) adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
(b) the financial statements are not in agreement with the accounting records and returns; or
-
(c) certain disclosures of Trustees’ remuneration specified by law are not made- or
-
(d) we have not received all of the information and explanations we require for our audit.
Respective responsibilities
Trustees’ responsibilities for the financial statements
!s 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.
!uditor’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.
-
revenue recognition;
-
management override of controls;
-
posting unusual journals; and
-
unusual estimation amounts.
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.
! 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/
Page 8
My Armagh - Financial statements for the year ended 30 September 2025
Independent !uditors’ Report to the Trustees of My !rmagh
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 trustees 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 trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Wale rote
Mark McNeill (Senior Statutory Auditor)
For and behalf of:
ASM (M) Ltd
Chartered Accountants and Statutory Auditors The Diamond Centre Market Street Magherafelt
14 January 2026
My Armagh - Financial statements for the year ended 30 September 2025
Page 9
Statement of Financial Activities
| Note | Unrestricted | Unrestricted | Restricted | Restricted | Endowment | Endowment | Total | Total | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | |||||||||
| 30 September | 30 September | 30 September | 30 September | 30 September | |||||||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||||
| (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | |||||||
| £ | £ | £ | £ | £ | |||||||
| Incoming Resources | |||||||||||
| Trading Income | |||||||||||
| Revenue | - | - | - | - | - | ||||||
| Trading costs | - | - | - | - | - | ||||||
| Net Trading Income Voluntary income |
7 | - 763,670 |
- - |
- - |
- 763,670 |
- 1,316,008 |
|||||
| Total incoming resources | 763,670 | - | - | 763,670 | 1,316,008 | ||||||
| Resources Expended | - | ||||||||||
| R&D overheads Administration overheads |
- 511,276 |
- - |
- - |
- 511,276 |
- 825,125 |
||||||
| Management and administration | 8 | 511,276 - |
- - |
- - |
511,276 - |
825,125 - |
|||||
| Total resources expended | 9 | 511,276 | - | - | 511,276 | 825,125 | |||||
| Interest payable | 11 | - | - | - | - | - | |||||
| Net resources for the year before taxation | 252,394 | - | - | 252,394 | 490,883 | ||||||
| Taxation | 12 | - | - | - | - | - | |||||
| Net resources for the year | 252,394 | - | - | 252,394 | 490,883 |
The notes on pages 12 to 17 form part of these financial statements
My Armagh - Financial statements for the year ended 30 September 2025
Page 10
Statement of Comprehensive Income
| Note | Unrestricted | Restricted Funds | Endowment Funds | Total | |
|---|---|---|---|---|---|
| Funds | |||||
| £ | £ | £ | £ | ||
| At 1 October 2023 | 233,655 | - | - | 233,655 | |
| Total comprehensive income for the year | 490,883 | - | - | 490,883 | |
| At 30 September 2024 | 724,538 | - | - | 724,538 | |
| Total comprehensive income for the year | 252,394 | - | - | 252,394 | |
| Exchange | (1) | - | - | (1) | |
| At 30 September 2025 | 976,931 | - | - | 976,931 |
All amounts above relate to continuing operations of the Charity.
The notes on pages 12 to 17 form part of these financial statements
My Armagh - Financial statements for the year ended 30 September 2025
Page 11
Statement of Financial Position
| Note | 30 September | 30 September | |||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Fixed assets | |||||
| Investments | 13 | 1 | 1 | ||
| 1 | 1 | ||||
| Current assets | |||||
| Receivables | 14 | 527,102 | 153,633 | ||
| Cash at bank and in hand | 530,828 | 720,622 | |||
| 1,057,930 | 874,255 | ||||
| Creditors: amounts falling due within one year | 15 | 81,000 | 149,718 | ||
| Net current assets | 976,930 | 724,537 | |||
| Total assets less current liabilities | 976,931 | 724,538 | |||
| Provisions for liabilities | 16 | - | - | ||
| - | - | ||||
| Net assets | 976,931 | 724,538 | |||
| Capital and reserves | |||||
| Unrestricted reserves | 976,931 | 724,538 | |||
| Restricted reserves | - | - | |||
| Total capital and reserves | 976,931 | 724,538 |
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) 2008 relating to financial statements so far as they are applicable to the Charity.
The financial statements on pages 9 to 17 were approved and authorised for issue by the Board of Trustees on 14 January 2026 and were signed on its behalf by:
Declau Mageuuts
Declan Magennis
Sean McAlinden
Trustee
Trustee
Charity Registration Number: 102858
The notes on pages 12 to 17 form part of these financial statements
My Armagh - Financial statements for the year ended 30 September 2025
Page 12
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:
-
(i) 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) – (Charities SORP (FRS 102));
-
(ii) applicable UK accounting standards including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland;
-
(iii) the historical cost basis of accounting; and
-
(iv) the Charities Act (NI) 2008.
Going concern
The Charity made a profit during the year ended 30 September 2025 and, at that date, the Charity's assets exceeded its liabilities.
After making enquiries the Charity's Trustees consider 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:
-
(i) restricted funds : income which is earmarked by the donor for specific purposes. Such purposes are within the overall aims of the Charity;
-
(ii) unrestricted funds : funds which are expendable at the discretion of the Trustees in furtherance of the objects of the Charity. In addition to expenditure on transport provision, such funds may be held in order to finance capital investment and working capital; and
-
(iii) endowment funds : funds which comprise of unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
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 2025
Page 13
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 the value of goods sold and services provided in the normal course of business, exclusive of Value Added Tax and after deducting trade discounts and rebates.
Revenue is recognised when it is probable that economic benefits will flow to the Company and the amount of revenue can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable.
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 2025
Page 14
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
| 30 September | 30 September | 30 September | ||
|---|---|---|---|---|
| 2025 | 2024 | |||
| (12 months) | (12 months) | |||
| £ | £ | |||
| Aggregrate emoluments | Aggregrate emoluments | - | - | |
| - | - |
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:
| 30 September | 30 September | 30 September | 30 September | 30 September | |||||
|---|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||||
| (12 months) | (12 months) | ||||||||
| Number | Number | ||||||||
| By activity | By activity | ||||||||
| Administration overheads indirect payroll | 3 | 3 | |||||||
| Total employees | 3 | 3 | |||||||
| and their emoluments were: | and their emoluments were: | and their emoluments were: | |||||||
| 30 September | 30 September | ||||||||
| 2025 | 2024 | ||||||||
| (12 months) | (12 months) | ||||||||
| £ | £ | ||||||||
| Staff costs (for the persons above) | |||||||||
| Gross wages and salaries | - | - | |||||||
| Employer's social security costs | - | - | |||||||
| - | - |
and their emoluments were:
My Armagh - Financial statements for the year ended 30 September 2025
Page 15
Notes to the financial statements
7. Voluntary income
| Unrestricted | Unrestricted | Restricted | Restricted | Endowment | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | ||||||||
| 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | ||||
| 2025 | 2025 | 2025 | 2025 | 2024 | ||||||
| (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | ||||||
| £ | £ | £ | £ | £ | ||||||
| My Armagh Patrons/ Donations | 198,208 | - | - | 198,208 | 600,900 | |||||
| Club Draw Income | 174,860 | - | - | 174,860 | 156,700 | |||||
| Fundraisers | 249,353 | - | - | 249,353 | 354,719 | |||||
| Momentum Ard Mhacha | 140,249 | - | - | 140,249 | 145,776 | |||||
| Team Training Fund | 1,000 | - | - | 1,000 | 57,913 | |||||
| Other voluntary income | - | - | - | - | - | |||||
| 763,670 | - | - | 763,670 | 1,316,008 |
8. Management and administration
| Unrestricted | Restricted | Restricted | Endowment | Total | Total | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | |||||||||
| 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | ||||||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||||
| (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | |||||||
| £ | £ | £ | £ | £ | |||||||
| Establishment overheads | Establishment overheads | - | - | - | - | - | |||||
| - | - | - | - | - |
9. Analysis of total resources expended
| Trading | R&D | Distribution | Administration | Sales and | Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| activities | overheads | overheads | overheads | marketing | |||||||||
| overheads | |||||||||||||
| 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | |||||
| 2025 | 2025 | 2025 | 2025 | 2025 | 2025 | 2024 | |||||||
| (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | |||||||
| £ | £ | £ | £ | £ | £ | £ | |||||||
| Direct expenditure | - | - | - | 511,276 | - | 511,276 | 825,125 | ||||||
| - | - | - | 511,276 | - | 511,276 | 825,125 |
10. Net Resources
| Unrestricted | Unrestricted | Restricted | Restricted | Endowment | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | |||||||||
| 30 September | 30 September | 30 September | 30 September | 30 September | 30 September | ||||||
| 2025 | 2025 | 2025 | 2025 | 2024 | |||||||
| (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | (12 months) | ||||||
| £ | £ | £ | £ | £ | |||||||
| Net resources for the year before interest payable is stated after charging: | |||||||||||
| Auditors' fees: | |||||||||||
| Audit services | 2,520 | - | - | 2,520 | 3,000 | ||||||
| And after crediting: | |||||||||||
| Other income (1) | 763,670 | - | - | 763,670 | 1,316,008 |
My Armagh - Financial statements for the year ended 30 September 2025
Page 16
Notes to the financial statements
11. Interest payable and similar charges
| 30 September | 30 September | |||
|---|---|---|---|---|
| 2025 | 2024 | |||
| (12 months) | (12 months) | |||
| £ | £ | |||
| Interest payable on bank loans and overdrafts: | ||||
| Repayable within fiveyears and not byinstalments | - | - | ||
| - | - |
12. Fixed asset investments
| Investments | Investments | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| in group | in group | ||||||||
| undertakings | |||||||||
| £ | £ | ||||||||
| Cost | |||||||||
| At 1 October 2024 | 1 | 1 | |||||||
| Additions | - | - | |||||||
| At 30 September 2025 Amortisation |
- | - | - | - | - | - | 1 | 1 | |
| At 1 October 2024 | - | - | |||||||
| Charge for the year | - | - | |||||||
| At 30 September 2025 | - | - | - | - | - | - | - | - | |
| Net book value | |||||||||
| At 30 September 2025 | - | - | - | - | - | - | 1 | 1 | |
| At 30 September 2024 | - | - | - | - | - | - | 1 | 1 |
Investments in group undertakings
Interests in group undertakings in which the Charity (unless indicated) holds 50% or more of the nominal value of any class of share capital are analysed below.
| Name of group undertaking | Principal activities | Country of | Description of shares held | Proportion of voting | Proportion of voting |
|---|---|---|---|---|---|
| incorporation or | rights and shares held | ||||
| registration | |||||
| Group | Company | ||||
| % | % | ||||
| Dalton Road Promotions Ltd | Other sports activities | Northern Ireland | Ordinary £1.00 Shares | 100.00 | 100.00 |
13. Receivables
| 30 September | 30 September | ||||||
|---|---|---|---|---|---|---|---|
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Amounts falling due within one year Trade receivables Owed by group undertakings Other receivables |
56,405 287,000 183,697 |
41,779 111,854 - |
|||||
| - | - | 527,102 | 153,633 |
Trade receivable values are stated after provisions for impairment of £Nil (2024: £Nil).
14. Creditors: amounts falling due within one year
| 30 September | 30 September | |||||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| Accruals | 81,000 | 88,880 | ||||
| Other payables | - | 60,838 | ||||
| - | - | 81,000 | 149,718 |
My Armagh - Financial statements for the year ended 30 September 2025
Page 17
Notes to the financial statements
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 2025 or at 30 September 2024.
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.
18. Capital commitments
The Charity did not have any material capital commitments at 30 September 2025 or at 30 September 2024.
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 Board of Trustees approved the financial statements for issue on 14 January 2026.