TORRENS MEMORIAL HALL ASSOCIATION
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
CHARITY NUIVIBER: MC102884

TORRENS MEMORIAL HALL ASSOCIATION
YEAR ￿ND￿D 31 DECEMBER 2024
Contents
Trustees and other information
Report of the Trustees
Statement of Trustees Responsibilities
Receipts and Payments Aecount
Statement of Assets & Liabilities
Notes to the Financial Statements
Independent Examiner's Report

TORRENS MEMORIAL HALL ASSOCI.4TION
YEAR ENDKD 31 DECEMI BKR 2024
Trustees and other inforniation
TRUSTEES
Mandy Girvan (Chairyerson)
Shirley Orr (Secretaryrrreasurer)
Rev Gareth McFadd¢n
Eleanor Graham
Alison Jol)nston
Julie Dorman
Robbic Cromie
Jim Corr
REGISTERED ADDRESS
Torrens Memorial Hall
29 Main Str¢¢t
Doagh
BT39 ODG
Santander
Customer Service Centre
Bootle
Merseyside
L30 4GB
ACCOUNTANTS
Hopper & Co
Chartered Accountants
6 Doagh Road
Ballyclare
BT39 9BG
Page I

TORRENS MEMORIAL HALL ASSOCIATION
YEAR ENDED 31 DECLMBER 2024
ort of the Trnstees for
ear ended 31 December 2024
The Trustees present their Report together with unaudited accounts for y¢ar ended 31
December 2024.
Results
The Financial Statements show a balance for the period of £27,508. (2023: £26,373).
Statss
The Charity is registered with the Nl Charities Con)n]ission under reference
NIC102884
Aims and ob'ectives.
The principal aim and objcctive of the Charity is to maintain Torrens Memorial Hdl
for the promotion of general community projects for clwitable projects for the publi
benefit.
The Trustees are grnteful to all their funders, especially Antrim and NewtoNvnabb¢y
Borough Council and th¢ continued support of their member organisatiOXL8, without
whose help the chaTity could not fillfd its charitable aims and objectives.
Pllblie Benefit.
Torrens Hall exists to relieve poverty and social isolation, advance education,
traInin￿r¢traInIng, to provide recreational faciliti¢s for all ages, public health
facilities, and the promotion of public safety and the prevention of crime. This is
demonstratsd through having the availability of community space for the community
and other bodies within Doagh and its surroundiug district to use.
The public benefit is the provision of a community building with a main hall,
computer suite and meeting room space. The benefit is for all within Doagh and its
surrounding area r¢gardless of disability/age/sociaVeconomic circumgtances alld this
leads to increased knowledge and understanding to atl in the area through a shared
space to support and develop the work of community groups, provide recreational and
health facilities, to receive training and retraijjing.
Page 2

TORRENS MEMORIAL HALL ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
Activitie5
The Trustees are bappy to report the Hall saw an increased foot fall usiug the hall and
its facilities.
It is hoped that this increased activkty will continue into the forthcoming year and we
will endeavor to continue to work hard to promote the Hall as a safe community
space.
Trustees
The Trustees who have acted throughout the period &re as stat¢d on Page l of these
fI￿ancial statements.
Statement of Trustees Res
Ollsibilities
The Trustees are responsible for the preparation of Financial Ststements for each
fmancial period which give a true and faii view of the S￿￿luS or deficit arising in th¢
period and of the asscts and liabilities of the Charity as at the end of the finaucial
period.
The Finaucid Statements are to be prepared on a going concern basis unless it is
inappropriate to assume that the Ch&rity will continue in operation for at least 12
months following the period end date.
The Trustees ar¢ r¢sponsible for the maintenance of proper accounting records which
disclose with reasonable accuracy the fllLqncial position of the Clwity at any given
time. They are responsible for safeguarding the assets of the Charity and for taking all
necessary steps for the prevention or detection of fraud and other irregularities.
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TORRENS MEMORIAL IL4LL ASSOCIATION
YEAR ENDED 31 DECKMBKR 2024
Goin
Concern
The trnstees assess whether the use of going concem is appropriats i.e. whether there
are any material uncertainties r¢lated to events or conditions that may cast significant
doubt on the ability of the charity to continue as a going concern. The trustees make
tbis assessment in respect of a period of on¢ y¢ar ftom the date of approval of the
financial staten￿llts.
The nature of funding is such that Trustees cannot b¢ certain that projected future
funding will materialise.
At the time of approving the accounts, despite financial challenges and following
assessment the Trustees have a reasonable expectation that the charity Iw adequate
resources to continue in operational existence for the foreseeable future. Thus the
Trustees colltinuc to adopt th¢ going concern basis of accounting in preparing th¢s¢
financial statements.
ned on behalf of the Trustees:
Dated: L u -
Mandy Girvan (chal￿ersOn)
Shirley Orr (
ecretsryifr¢asurer)
Datsd: £¥ . 7 ZO
Page 4

TORRENS MEMORIAL HALL ASSOCDITION
YEAR ENDED 31 DECEMBER 2024
Recei
ts&Pa
ments Account
2024
2024
2024
2025
Unrestricted
Restricted
Total
Total
Reeeipts:
Room Hire
6,084
6,084
6,050
Grants - ANBC
3,840
9,924
11,640
Payments:
General & Premises Ex
enses
Insurances '
1,854
1,854
1,750
Repairs & Maintenance
3.474
3,474
2,546
Telephone & Jntemet
958
958
667
Light & Heat
1,106
1,106
2,835
Water Rates & Bins
302
302
287
Legal & Professional Fees
396
396
360
IT & Sofiware
700
700
oojn Hire
Event Costs
Licences
(Deficit)/SuTplus for th¢ period
BaEance Brought Forward
26,373
26,373
23,177
Balance CaTried Fonvard
27,508
27,508
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TORRENS MEMORIAL HALL ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
Statement of Assets & Liabilities
Unrestricted Restricted
Funds
Funds
Elldoivment
Funds
Total Funds
2024
Total Funds
2023
Funds Reconciliatlon
Bank and Cash at start of year
Net movement in fi]nds
26,373
1,135
26,373
1,135
23,177
3,196
Ballk and Cash at end of year
27,508
27,508
26,373
Bank & Cash Balance$
Bank Deposit Ac¢ounts
Bank Curent Accounts
Cash in H&nd
27,508
26,373
27,508
26,373
Other Assets
Fixed Assets
Liabilities
ned on behalf of the Trustees:
Dated: 24 -
LS
Mandy Girvan (Chairyierson)
Shirley Orr
Secretaryffreasurer)
Dated: Z ¥,
Page 6

TORIIENS MEMORIAL HALL ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
NOTES TO THI FINANCIAL STATEMENTS FOR THE YEAR EM)ED 31st
DECEMBER 2024
I ACCOUNTING POLICIES
1.1 Basis ofpreparation
As the total income of the association is less than £250,000 the trustees have elected
in accordance with the provisions in The ch￿ltieS (Accounts and Reports Regulations
(Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
1.2 Fund accounting
Incoming resources that may be applied for the Association's general puryoses are
treated as 'unr¢stricted' incoming resources and are credited to the 'unrestricted
funds,. Funding for purposes designated for a specific purpose by Council is credited
to 'designated fLmds'. Where a donation OT Wt is required to be used for a specified
purpose, the alllount concerned is treated as a 'restricted' incoming resource and is
credited to the appropriate 'restricted fimd,.
1.3 Incoming resources
All incoming resources are included in the statement of financial activities when the
charity rec¢iv¢s the income and the amount can be quantified with reasonable
accuracy. The following specific policies are applied to particular cat¢gories of
income:
Donatcd services and facilities are included at the value to the charity wher¢ this can
be quantified.
Investsn¢nt incomG is included when receivable.
tncoming resources from grants, where related to perforllwice and specific
deliverables, accounted for as the clwity earns the right to considerdtion by its
perforniance.
1.4 Bank interest
Bank interest is recognised as an incoming resource when it is credited to the bank
statement. All bank intcrest is treated as unrestricted income to the Genernl Fund.
1.5 Resources Expended
Exp¢nditure is recognised on an accrual basis as a liability is incurred. Exp¢nditure
includes any VAT tl)at cannot be fully recovered, and is reported as part of the
expenditure to which it relates.
1.6 Fiyed assets
All items of capital expenditure below £1,000 are written off as incurred.
Page 7

TORRENS MEMORIAL HALL ASSOCIATION
YEAR EIYDED 31 DKCEMBER 2024
li
INDEPEI¥DENT EXAMINER'S REPORT
I report on the financial statements of the Torrens Memorial Hall Association for the
year ¢nd¢d 31 st D¢c¢mber 2024.
Respective responsibilities of trustees and illdependent examiner
Touens M¢morial Hall Association's truste¢s are responsible for the preparation of
the f￿ancial statements in accordance with the ternis of the Cknties Act (Northern
Ireland) 2008.
Torr¢ns Memorial Hall Association's trustees consider that an audit is not required
under section 65(2) (audit) of the Charities Act (Northern Ireland) 2008 for the year
and that an independent ex&mination und¢r section 64(1) of the Charities Act
(Northern Ir¢land) 2008 is required.
It is my responsibility to:
examine the accounts
to state whethcT particular matters have come to my attention.
Basis of Independent examiner's report
My exaDJination was canied out under Section 65 of the Charities Act (Northern
Ireland) 2008. An examillation includes a review of the accounting records kept by
the Charity aud a comparison of the fllwicial statements presented with those records.
It also includes consideration of any unusual items or disclosures in the financial
statements, and seeking explanatxons from the t￿￿te¢S concerning any such
mattcrs. The procedures do not provide all the evidence that would be required in an
audit, and consequently I do not express an audit opinion on the view given by the
financial stat¢m¢nts.
Independent examiner's statement
In the course of my examinatiOJL no matter has come to my attention:
(l ) which gives me reasonable caus¢ to believe that in any mateiial respect the
requirements:
to keep proper accounting Tccords in accordance with Section 63 of the
charities Act (Northern Ireland) 2008, and
to prepare financial statements which accord with the accounting records in
accordance with Section 64 of the Charities Act (North¢rn Ireland) 2008 have
not been met. or
(2) to wh%clL in my Opinio￿ attention should be drawn in order to enable a proper
understanding of the financial statements to be reached.
S Hopper FCA
Pattncr
Hopper & Co
Date: 24.09.2025
Page 8