TO
NS MEMORLIL HALL
SSOCIATI
ENDED 31 DECEMkER
Recei
ts&Pa
entsA
OUDt
R¢¢gi￿.
Hi
5.680
ayMellts2
1,750
1546
R¢paits & )&inteaan
Tekpljone & Itkn
1.700
1546
I￿5
287
WatsrR*e8 &Bi
J397
258
287
ré&
570
Li¢ts
IDefi¢rfYSurplus fortbew￿l
.177
177
Page S

NS MEMORIAL HALL ASSOCIATION
YEAR EIYDED 31 DLCEMBER 21)23
Statement of Ass
s & Liabmlities
Unrnstriet¢d Restrfieted
Funds
Fuaos
Total Fund$
2023
Total Funds
2Q22
Funds
trullds Reconaliation
BaDk and Cath at start of year
N¢tmov¢ment io fimds
20.177
3,196
20,177
3,196
20209
2.968
Bank attd Casb at elld of year
23J73
23J73
23.177
Bank & Cash Balanees
Bank Deposit Accounts
Baok Current Accounts
Cash in Hand
23,373
23,177
23,373
23,177
Other Assets
Fix¢d Assets
Liabilitie
ed oll behalf of the Trustees:
Mandy Girvan (Chauperson)
Datsd: 31.10.2024
Sljirley OJT (&relary/Tr¢&wrer)
Dated: 31.10.2024
Page 6

TORREN
MORIAL H
ASSOCIATION
R ENDED 31 DECEMBER2023
NOTES TO THE FINANCIAL STATKMINTS FOR THE YEAR ENDED 313t
DECEMBER 2023
I ACCOUNTING POLICIES
1.1 Basxs ofpreparation
As the total income of the association 1$ less tban £250,000 th¢ trLtss have elected
in accordance with the provisions in The ch￿ltieS (AcCo￿ts and R¢ports Regulations
(Northern Irnland) 2015 to pr¢pare its accounts oll a receipts aud payments basis.
1.2 Fund aecoi4niing
Incoming resources that may b¢ applied for tbe AssoothoJ2's general putposes are
treated as 'ui]restticted' incoming resouwes alld are creditcd to the 'unrestricted
funds,. Fullditig for purposes designated for a specffi¢ pwse by COU￿11 is creditsd
to 'degigry&ted funds,. Wh¢r¢ a donation or EraDt is r¢wured to be US￿ for a sp¢ofied
purpose, th¢ amount concerned is treated as a 'restricted' inLX)ming resource and is
credited to the appnipiiate 'restricted fund,.
IJ Incoming raources
All incoming resouwes are in¢lud¢d in the statemeut of flnallcial activities kn the
¢h￿lty receives the iuix)me and the amouut can be quantsfied with reasonable
aLYuracy. The following specific policies are applied to partiwl&r categories of
income:
Donated s¢rvices and fa¢i]itses are included at th¢ valtse to the cbarity where this can
be qu￿￿lfie(L
Investment income is included when receivable.
deliverables. are accounted for as the clwity earns the, right to consideration by its
perfomMu¢¢.
1.4 Bank iRÉerat
Bank Interest is recogtiised as an incoming r£8ource when it tg crn1ited to the bank
statemellL All bank interest is treated as unrestricted iiicome to the General
1.5 Ruoureey Ewnded
Expenditure is re¢ognised on an accrual basis as a liability is incurreLL Expenditure
in¢ludes any VAT that cannot be fully recovereil and is reported as of the
expenditure to which it relatss.
1.6 fLYed ￿Sets
All iten]s of capital ¢xpenditure below £1,000 a￿ writren off as incurre(£
Pag¢ 7