Macosquin Village Community Association
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3 Charitable Activities
| Charitable Activities | ||
|---|---|---|
| 2024-25 | 2023-24 | |
| £ | £ | |
| Rent& Insurance Bank Fees |
966 33 |
1,418 35 |
| Cleaning Entertainment/events Telephone, advertising, postage and stationery Gifts |
- 4,073 277 - |
0 2,465 109 65 |
| North West Football Association | - | 250 |
| Training | 60 | 0 |
| Kitchen Equipment | - | 100 |
| Computer Equipment Food Expenses |
- 1,914 |
1,682 84 |
| 7,323 | 6,208 | |
| Accountancy Fees | 300 | 300 |
| 7,623 | 6,508 | |
| Analysis by Fund | ||
| Unrestricted funds | 1,410 | 135 |
| RestrictedFunds | 6,213 | 6,373 |
4 Trustees
In the current year, expenses totaling £180 were reimbursed to Trustees. £0 was reimbursed in the previous year.
5 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
6 Analysis of net assets between funds
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | |
| 2024-25 | 2024-25 | 2024-25 | 2023-24 | 2023-24 | 2023-24 | |
| Funds balances at 31 March 2025 | ||||||
| are represented by: | ||||||
| Current assets (liabilities) | 413 | 2643 | 3056 | 504 | 358 | 862 |
| 413 | 2643 | 3056 | 504 | 358 | 862 |
7 Related Party Transactions
There were no disclosable party transactions during the year (2024 - none).
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Macosquin Village Community Association 1 Accounting Policies Charity Information - Macosquin Village Community Association is an unincorporated charity. 1.1 Accounting Convention These accounts have been [prepared on a receipts and payments basis in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland” ("FRS 102"), "Accounting and Reporting by Charities" the statement of Recommended Practice for charities applying FRS 102, the Charities Act (Northern Ireland) 2008 and UK Generally Accepted Accounting Practice as it applies from 4 January 2015. The charity is a Public Benefit Entity as defined by FRS 102,
areTherounded financialto statemthe n e arestnts are£. prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted as set out below
1.2 Going Concern 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 outRestrictedin the notes fundsto are the subjectfinancial to specificstatements. conditions by donors as to how they may be used. The purpose and uses of the restricted funds are set
1.4 Incoming Income
Income is recognised when it has been received by the charity, as the financial Statements are prepared on a receipts and payments basis 1.5 Expenditure
Expenditure is recognised when it has been paid by the charity, as the financial statements are prepared on a receipts and payments basis.
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|---|---|---|---|---|---|---|---|
|2|Donations|&|Grants|
|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|Funds|Funds|Funds|
|2024-25|2024-25|2024-25|2023-24|2023-24|2023-24|
|Grants|£|£|£|£|£|£|
|Receivable|1,319|8,499|9,818|-|4,412|4,412|
|Grants|receivable|for|
|core|activities|
|Causeway Coast|&|Glens|
|Council|-|2,000|2,000|-|2,000|2,000|
|HalifaxHousing|Executive|-|-|-|-|1,237|1,237|
|Macosquin FoundationFootball|Club|--|4,500-|4,500|-|-|-|
|-|-|250|250|
|MacosquinHonourableCommunityirish|Society|-|1,000|1,000|-|-|-|
|Fundraising|1,319|-|1,319|.|-|-|
|Policing &|Community|
|Safety Partnership|-|999|999|*|
|Groundwork|-|-|-|-|-|
|Crum|eee-|-|--|550375|550375|
|1,319|—eeeeeeeseseseeeeF|
|8,499|9,818|:|4,412|4,412|
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Macosquin Village Community Association
essen
Statement of Financial Position
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|---|---|---|---|---|---|---|---|---|---|
|2024-25|2023-24|
|Notes|£|£|
|Current|assets|
|Cash|at bank|and|in|hand|3,056|862|
|3,056|862|
|Net Current assets|3,056|862|
|Income|Funds|
|Restricted|Funds|2,643|358|
|Unrestricted|Funds|413|504|
|3,056|862|
|The|financial|Statements|were|approved|by the|Trustees|on|(6xx “O2-xxxx|2026|
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Sign
_
Print
Ii athasla gz, ao mare Keciry
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Macosquin Village Community Association
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Statement of Comprehensive Net Expenditure
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2024-25 | 2024-25 | 2024-25 | 2023-24 | 2023-24 | 2023-24 | ||
| Income from; | £ | £ | £ | £ | £ | £ | |
| Donations and Grants | 2 | 1,319 | 8,499 | 9,818 | 0 | 4,412 | 4,412 |
| Expenditure on; | |||||||
| Charitable activities | 3 | 1,410 | 6,213 | 7,623 | 135 | 6,373 | 6,508 |
| Net (Expenditure) / Income forthe | the year | ||||||
| NetMovement in Funds | (91) | 2,286 | 2,195 | (135) | (1,961) | (2,096) | |
| Fund balances at 1 April 2024 | 504 | 358 | 862 | 639 | 2,319 | 2,958 | |
| Fundbalancesat31March2025 | 413 | 2,643 | 3,056 | 504 | 358 | 862 |
The statement of financial activities includes all gains and losses recognised in the year
5
Macosquin Village Community Association
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i Independent Examiner's Report on the unaudited accounts to the trustees of Macosquin Village Community Association | report on the accounts of Macosquin Village Community Association for the year ended 31 March 2025, which are set out on pages 6 to 9.
Respective responsibilities of directors and reporting accountants
As the charity's trustees you are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 65(2) of the Charities Act (Northern Ireland) 2008 (the Charities Act) and that an independent __ examination is needed. The charity is preparing accrual accounts and | am qualified to undertake the examination by being a qualified member of CIMA.
{t is my responsibility to:
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examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008 and under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act)
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e follow the procedures laid down in the general Directions given by the Charity Commission for Northern ireland under section 65(9)(b) of the Charities Act (Northern Ireland) 2008
e state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity Commission for Northern Ireland and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement. Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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NR which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with section 63 of the Charities Act 2008 and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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¢ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act 2008 and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations; and
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e which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met, or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: De > Kee WoarName: Robert Butler Professional body: Chartered Institute of Management Accountants Address: 12 Meadowbrook Ballybogey Co Antrim BT53 6RE Date: 13 February 2026
4
Macosquin Village Community Association
eens Trustee's Report
The Trustees present their annual report and financial statements for the year ended 31 March 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 constitution, the Charities Act (Northern Ireland) 2008 and "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 Up and Republic of Ireland (FRS 102)" (as amended for accounting periods commencing from 1 January 2016)
Objectives and activities
To promote the health and wellbeing of the inhabitants of the whole village, to provide assistance, advice and to advance education to all people in the village.
Our aim is to run yearly activities, i.e. fetes, classes, training and educational events. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance The group held a Summer Scheme, Village Flag and Halloween events which was open and attended by people of all backgrounds. We continually run classes and courses throughout the year. Emphasis has been placed on trying to run events post covid that will allow people to come together and reduce the feeling of rural isolation.
Financial review
The charity secured funding from Causeway Coast and Glens Borough Council to the sum of £2,000, £4,500 from Halifax Foundation, £1,000 from Honourable Irish Society and £999 from Policing Partnership. The charity also carried out some fundraising itself raising £1,319
Structure, governance and management
The charity is a Registered charity, governed by the Constitution with a day to day oversight by a management committee of local individuals.
The Trustees who served during the year and up to the date of signature of the financial statements were:
| G | McGonigle | Resigned | July2023 | 2023 | TMcCormick | |
|---|---|---|---|---|---|---|
| J | Craig | Resigned | July2023 | 2023 | W King | Deceased 6June 2023 |
| R N |
Millican King |
Resigned Resigned |
July2023 July2023 |
2023 2023 |
M Kelly J Hutchinson |
Appointed July2023 Appointed August2023& |
| D | Nicholl | Resigned February2024 | ||||
| K | Mcintyre | Resigned | July2023 | 2023 | N Rice | Appointed July2023 |
| L | Christie | Appointed | July2023 | 2023 | L McElwee | Resigned July2023 |
| M | Grundle | Appointed | July2023 | 2023 | H Boyd | Appointed July2023 |
| J | Lloyd | Appointed | July2023 | 2023 |
None of the Trustees has any beneficial interest in the charity.
The Trustees report was approved by the Board of Trustees.
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Macosquin Village Community Association
er
Legal and Administrative Information
| Trustees | Natasha Rice | Appointed August2023 |
|---|---|---|
| Diane Nicholl | ||
| Laura Christie | Appointed August 2023 | |
| Megan Grundle | Appointed August 2023 | |
| Jacqueline Lloyd | Appointed August 2023 | |
| Helena Boyd | Appointed August2023 | |
| Diane Nicholl | ||
| Tammy McCormick | ||
| Mark Kelly | Appointed July 2023 | |
| Independent examiner | Robert Butler | |
| 12 Meadowbrook | ||
| Ballybogy | ||
| Ballymoney | ||
| Co. Antrim | ||
| BT53 6RE | ||
| Bankers | Danske Bank Ltd | |
| 22 The Diamond | ||
| Coleraine | ||
| Co. Londonderry | ||
| BT52 1DE | ||
| NICharitiesNo. | 102929 |
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Macosquin Village Community Association
nent Contents
| Page | |
|---|---|
| Legal and Administrative Information | 2 |
| Trustees report | 3 |
| Independent examiners report | 4 |
| Statement of financial activities | 5 |
| Statement of financial position | 6 |
| Notestothefinancialstatements | 7-8 |
1
Macosquin Village Community Association
Annual Report Unaudited Financial Statements
For the Year Ended 31 March 2025
Charities Registration No. 102929