Charity number: NIC102986 Mountfield Community Association Trustees, report and financial statements for the year ended 31 March 2023
Mountfield Community Association Contents Page Legal and administrative informalion Trustees report Independent ex1< miners, report Slatement of financial aclivilies Balance sh¢el Notes to the fin<1ncial statements 7-10
Mountfield Community Association Legal and administrative information Charity number NIC102986 2 Main Street Mountfield Co Tyrone BT79 7PP Trustees Shane Tracey Kevin Begley Francis Haughey Sharon Wilson Marie Meenagh Patrick Farley Niamh Meenagh Una Mccullagh Nicole Donaghy Frances Donaghy Kevin Campbell Joanne Carlin Accountants O'Donnell & Mellon 19121 Castle Street Omagh CO. Tyrone BT78 1 DD Bankers Bank of Ireland Campsie Omagh Page I
Mounffield Community Associatio Report of the trustees for the year cnded 31 March 2023 The tntstees present tlieir report 14 nd the finc1ncial 51atenienls for the ye1c r ended 31 March 2023. The trustees who served during the year and up to the date of tl)is report 4?I'e ShaTte Tracey Keviii Begley Francis Flau&rhey ShÉiron Wilson Marie MeenaLyh Patrick Farley Niamh Meenagh Uiia Mccullagli Nicole Don<lghy Frances Donagliy Kevin Campbell Joaiine Carlin Structurcg governance and management A volunll< ry Inilll11LFemLnt cominittee is i-espoii8iblc fur tlie policy 42nd Lieneral manilLyeinLiII ol- tlie affairs of ihe OrLyaiii.sat&oii. 'I'hc coinmiltee IneLIs oli regyulilr bilsis. Meiiibei's ot. tlie coiiiiiiiltec are elecled ilt tlic Aiiiiii¢11 Geiieral Meeting. Objectives And #ctivitiL's The charity is estc1blisbed to proiiiote Il)¢ l)enefil of the inliabit(Inls of Mounltield & the surroiinding arcas. without distinction of age. sex, race, polilical or religious 01- oilTrcr opinion5, by as50ciatiiig' Il)L St4ltLItOry <lLiihorilies, voluiilaiy orbbaiii5ations, inslitutions, business 1< nd iiiliabilaiits in ci cominoii Lrrorl lo advaiice educ(IIIoii i?nd lo pi'ovide facilities iii tlie interests of social welfare for healtli. recre1c tion and leisure timL QCCUPlc tion; and to proinote i?11 oi. ¢iny objecls for tlie benefit of Iliu con)mLlI)ity. The charity 15 also established to promote ari.8, culturc & lierit1c ge in Mounificld 4liid ils surrounding area5. Achievements and performance 2022123 contiiiued to be i( successful year for Mounifield Comnilinily As.sociatioii as it continues to be tlie hub ot'tl)e community. many of the titness bas¢d clas.ses have Coiitiiiued Ilii'uiighollt this year Slicli as pilc1tes. yoL?a. ziiiiiba, boxercise & spinning. The liall continiie5 to be a base t.or an Irisli dancin&i c11( ss each Saliii'day, of wliicl) iiiaiiy local cliildren altend. likewise the parent & toddler group are now fully opercltional on weekly basis. The &TfoLlP are exlreniely graleful for the SPc?ce and Lisage of tlie liiill in which they can approcicII Olilsidc a&Fencies to come in, sucli as tlie Ioc42I libri( ry, Debii105 and Little Mess Tyrone. Reaehingy out to all members of our cominunily. we c11so have a SLICCC88fi11 weekly senior cili£Lns meet up wliicli continues to this day. Tliis proved beneficial l< Iter tlie I'elaxalion ofcovid reL¥ulations. Olliei. SOClL11 eveiits SLICI) a5 C(Irds, crocliel, gTrlass paintiiig i1nd cooking classes have also be¢n inti'oduced iii additioii to the coiilinuation of Mounifield Yoliih Cliib. On June 17tlI 2023 we liad our official openingy aiid to Inark tlie occasion. music was provided by Juslitt M¢Gui'k. Tl)is was memoi'able social occasion and a IIugTe event for Moiinifield Conimunity Association. MCA continues lo liost tlie Mountfield Slimmer Scheme and the youth club suminer scli¥me which caters for local cliildren aiid faillilies visiling for Ilie suinnier. Oiir big soir rundraiser took place in August. As Christmas approacl)ed our annu1¢ I cri?tl l<?ir wa5 liighliLyhied by the arrival of Sanla aiid ihe Cl)ristmas liLhls switch on...- Planning and preparcltion tor next years events continiies at oiir regiilar meetings. Page 2
Mounffield Community Association Report of the trustees for the year ended 31 March 2023 Statement of trustees, responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted A¢¢ounting Practice). Law applicable to charities in Northern Ireland requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustee5 are required lo.. select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP- make judgements and estimates tliat are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial stalenients- and prepare the financial statements on the going concern ba515 unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accurdcy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the the Charities Act (Northern Ireland) 2008 . They are also responsible for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees have complied with the duty to have regard to the guidance issued by the Commission under section 4(b). This report was approved by the board 25 October 2023 and signed on its behalf by Niamh Meenagb Chairperson Charity nuinber . NIC 102986 2 Main Street, Mountfield, Omagli Co. Tyrone Page 3
Mountfield Community Association Indepcndent examiner's report to thc trustees on thL' unauditcd financial statements of Mountfield Community AssoL'iation. I report on tlie accounts of Mountfield Cominunily AsSOCi1É tion foi. Ilie yLar ended 31 March 2023 set out on pagyes 2 to 10. Respective responsibilities of trustees and indepcndent exqd miner As the cliarity's Iruslees you are re5poiisible for tIIL prepclralioii ol. Ilic accounls iii accordc1nce witli the Cliarities Act (Northern Ireland) 2008. It is my responsibilily to examine the accounts Linder section 65 of tlie Charities Act follow tlie procedures laid down in tlie b7eneral Directions give by ihL Coinmissioii under sectioii 65(9){b) ot Ille Cl)Éll'lties Act stale wlietlicr particultar matters have come to Iny attention. Basis of independent examiner's statement I have examined your chai'ity accoiints (ls required under section 65 of the Cliarities Act and Iny examination was carried out in accordance witht thc gJeneral Directions gJiven by the Charity Commission for Nortliern Ireland under section 65(9)(b) of the Chdrities Act. My examination inclLid¥s a review of the accountinLi records kLpt by tl)e charity ¢ind a comparison of the accounts presented with those records. It also incSiides consideration of c?ny Liniisuc11 ilLn15 or disclosLire.s in the I2¢COlllIt5, and seeking explanations from you c1S trustees concerninLF aiiy such m1< tters. My role 1.% to state wlieilicr c1ny m¢ilei-i1c I mallers114lVL come to Illy Iilleiilion giivinup Ine causL lo believe: l. That ciccounling> record% were not kept 111 1ccordanCe willi section 63 ot ilic Chi?ritie5 Act 2. That tlie accounts do not aLCOI-d will) those c1LC()uiiliiigv I'ecoi'ds 3. Tl)at the accounts do not coniply with the (IccoiinliiibT I'eqiiireinL'iils ol. Il)L Cliariti¢s Act 4. Th<lt there is further infom)alion iieeded tor proper iiiiderslaiidinLTr Ot- Ilic accounts lo b¢ l'eached. Independent examiner's statcmcnt have coinpleted my exiiminiL lion c1nd hqve no concLriis iii respect to Il)e Inallers ( l ) to (4) listLd 14 bove and. in onnection witl) followinbv IhL Dire¢lions of tli¢ Clicll'ity Cominission for Noril)¢i'ii Ii'elaiid, I Iiave IoLind no matters that require di'awing to yoiir Iillenlion. JoeQ inn F.C.C.A. Indcpendent examiner 19121 Castle Street OMAGH Co Tyronc BT78 IDD Page 4
Mountfield Community Association Statement of financial activities For the year ended 31 March 2023 Unrestricted Restricted funds funds Year 2023 Year 2022 Notes Income and endowments from Donations and legacies Charitable activities Other 19,089 26,699 154 19.089 42,199 154 1.377 29,594 15.500 Total 45,942 15,500 61,442 30,975 Expenditure on: Cost of generating voluntary income Charitable activities 4,195 24.055 4,195 39,555 15.500 30,509 Totsl 28,250 15,500 43,750 30.509 Net incomel(expenditure) 17.692 17,692 466 Reconcilation of funds Total funds brought forward 7,819 7,819 7,354 Total funds carried forward 25.511 25,511 7.820 The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities. The notes on page5 7 to 10 form an integral part of these financial statements. Page 5
Mountfield Community Association Balance sheet as at 31 March 2023 2023 2022 Notes Fixed assets Tan&yible tixed assets Current assets Debtors Bank and cash 14.304 1,727 9,480 7,820 11,207 Net current assets 7.820 11.207 7,820 Net (liabiliti¢s)IssctS 25,511 7,820 Funds Unrestricted income funds= 25,511 7,820 Total funds 25.511 7,820 The finaiicial slalLiiients werc appi'ovLd by Ilie Iruslees 011 25 OclDber 2023 iiiid siLynLd nii ils bLh(11t by IY Meen#%h Chairman M Meenaglh surer The notes on pages 7 to 10 form an integral part of these finaneial statements. Page 6
Mountfield Comnjunity Associatxon Notes to the financial Statements for the year ended 31 March 2023 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. 1.1. Basis of accounting The financial slatements are prepared under the historical cost convenlion and in accordance with the Charity SORP and Charities Act (Northern Ireland) 2008 and The Charities (Accounts and Reports Regulations (Northern Ireland) 2015. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 1.2. Cashflow The charity has taken advantage of the exemption in FRS l from the requirement to produce a cashflow statement because it is a small charity. 1.3. Incoming resources All incoming resources are included in the stateinent of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gilts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. The value of services provided by volunteers has not been included. Income from investments is included in the year in which it is receivable. 1.4. Resources expended Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Costs of charitable activities includes those activite5 undertaken to further the purposes of the charity and their associated support costs. Other expenditure repre5ent5 those items not falling into any other heading. Support costs are those fvnclions that assist the work of the cliarity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs whcih sUPPOrt the charity's activities.These costs have been allocated between cost of raising fund5 and expenditure on charitable activities. 1.5. Tangible fixed assets and depreciation Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation 15 provided at rates calculated to write off the cost less residual value of each asset over its expected usefiil life, as follows.. Fixtures, fittings and equipment 20/0 Reducing balance Page 7
Mountfield Community Association Notes to the financial statements for the year ended 31 March 2023 Donations and Icg#cics 2023 Totdl 2022 Total unrc5tricted Goifciassic Donations 14,770 280 820 548 2.576 95 14,770 280 820 548 2.576 95 400 587 390 SK Cnft Fair DogT SIIOW Traii)ing Courses 19,089 19,089 .377 Income from Charitable activities Unrestricteij Restricted liiild 2(J23 Tot&il 2022 Tot¥1 National Lottery CIrant Pi14ltes Zumba Boxercise & Spinning, Grcints Childreii's aclivities Cookiiig & ulher classes Z¢sl P undrais¢r SeniDr Citizens Events 15.500 15,500 4,()15 2,125 2,056 13,898 800 1,295 1,395 215 4,91.5 2,125 2,056 13,898 800 1,295 1,395 215 5,373 1,185 635 20.¥56 921 624 26,699 15.500 42,199 29,594 Other income Unrestricted riiiid 2023 Total 2022 Total Other income Rent 154 154 154 154 P&oge 8
Mountfield Community Association Notes to the finaneial statements for the year ended 31 March 2023 Expenditure on Charitable activities Unrestricted Restricted Charitable Chartitable activities activities 2023 Total 2022 Total Event & kitchen supplies Rent Repairs and maintenance Monday club & Christmas dinner Pilates Zumba Crochet Cooking classes Mother & toddler Boxercise & spinning Childrens Activities Travel Community Events Zest Donation Insurance Christmas lighls Alice milligan event Advertising Bank Charges General expenses Subscriptions & Licences FF & Equipment additions at cost 2.063 385 967 2,063 5,300 967 4.824 4,260 3.560 150 1,020 150 4,410 3,155 1.207 700 1,505 865 1,599 1,530 56 145 1.882 207 941 1,470 918 865 4,700 900 79 1,241 4,915 4,824 4,260 3,560 150 1.020 150 4,410 600 785 3,155 1,207 700 1.505 865 1.599 680 690 1,325 200 100 92 701 600 13.622 1,530 56 145 1,882 207 24,055 15,500 39,555 30,509 Employees Employment costs No Salaries or wages have been paid to employees, including the trustees , during the year. Trustees, expenses No expenses or remuneration were paid to trustees during the year. Page 9
mOunle1d Community Association Notes to the financial statements for the year ended 31 March 2023 Tangible fixed assets Fixtures, rittings eqiiipmcnt Total Cost Additions 14,304 14,304 At l Api'il 2022 aiid At 31 Marcli 2023 14,304 14,304 At l April 2022 Net book valucs At J l M(Ircli 2023 14,304 14.304 Dcbtors 2023 2022 Coni)eclLd comp<1nies 1,726 1,726 io. Jndemnity insurAnce The charity paid for the insurance preiniiitns to indeinnify Iru%tees and seiiior slaff froin any 1055 arisin&, from neg,lect or defaults of truslee5 or stall-dnd any conseqLienl1055. Page 10