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 h￿qve 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)I￿ssctS
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

mOun￿le1d 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