Chartered Accounlanls and Regislered Auditor8 REGISTERED COM?ANY E4UMBER: N1618053 (North¢TU Ireland) REGISTERKD NUMBER: 102994 REPORT OF THE TRUSTEES AND UNAiJDrrED FJ14ANCIAL STATEMEwfs FOR YEAR ETrIDED 31 DECEMBER 2020 FOR Patton Rainey and Associates Chartered Accountants 6 East Bridge Str¢¢t Emiiskillen Co. F¢rn]ana8h BT74 7BT R8gislgred locarryoth audit woik and regulated lor a range ol inveameni bv$in8ss activilies *i the United K1ngdom tyy Insiitule ol Chartered Aceountanis In Ireland
è0ENTs OF THE FINANCIAL STATEMTNTS or th¢ Year EFJd¢d 31 DECEbfBER 2020 Page Report of the Trtee9 I to 3 Indep¢nd¢nt Examinevs RepDrt Statement ofFillan¢i81 Actlvltles Balanee She¢t Note8 to the FlnaDclal Stst¢mtnts 8 to 12 Det•U¢d Statsment of Flnancial Athities 13
kEPORT OF TRUSTEES ror the Year Ended 31 DECEMBER 2020 The trustees who also directors of the ¢hartty for the PUTposes of the Companies Act 2006. pTrsent their report with the fDan¢ial 5tate]nellts of the charity for the year eld 31 December 2020. The tsustees hav¢ adopted tbe provisions of the Financial Reporting Standard for Sn)aller Entities (effective January 2015). tbe Companies Act 2006 and the requirements of the Statement of Kecommended Practice applicable to c]wities pr¢paring their accounts in acrdance with the Financial Reporting standds applicabl¢ in the UK and the Republic of Ireland (FRS102). Objectivu and 4iJJ5 The charitys objectives are to promote the benefit of tbe iTthabitants of County Fennanagh and its ettvirons without di5tiTrctioTh of gettder. sexual orielltation, age. race, ethni¢ity or politieal, religious or other opinion by: (a) promoting arnateur sport and ¢omJnunity Parti¢ipation in bealthy recreatiou by providing facilities alld aenitieS for the playing of spo¢ recreation or other leisure ttme occupation- O)) advancing health and well-being aud relieving those Èn rÈeed by re&wn of Yout age. i11-healt infimity or disablemen¢ social and e¢0]MIC ¢ircun]stan¢es or com]nunity relations, social cohesi0 racial harniony aryd equality and diversity. The most sigt)ificallt work of the ¢harity was acquiriag a site and f%md5 lo build and equip a purp05¢ built all weather pitc Fisher Park 3G. Funding was originally secured from the Northern Ireland Rwal Development Programme. Publlc beneflt The diIe¢t benefits that flow from the purposes of promotiug amateur sport alld cou)munity participation in healthy recreation by providing fa¢ilities and aTneniti¢s for the ptayiug of spor¢ recreation or oth¢r leisure time occupations by work in securing fijnding for a 3G pitch to allow for $portig activittes to tak¢ pl¢ all year round.The beoefits are evidenced through the pitch being completed by early 2014 and is now used ¢xteDsively. The dtrect b¢n¢fits whieh fall from advancing health and well-being and relieving those in lleed by reason of youth. age. ill-health. infinnity or disablemenL social and economic circunL%tallce5 or other disadvantage, and pro]noting iD¢lusively, good con)munity relations, social cohesion. racial harmolly and equality amd diversity, include time for local clubs and schools to use the pitch. providing a place for active participation in sport for Iwal children alld youth The benefits are evidenced by the club njnuing a well attended well-being, good community relatioD$ and social oh¢sion courses. It is a]50 ¢videnced by r¢¢ords of individua]5 that use the facilities of Fisher Park. The beneficiaries are the people of County Ferngh and Éts environs. The only private benefit flowing from this purpos¢ is that the thtee5 and members ¢an avail of the facilities and this is incidentsl necessary so that benefits an be provided to att the conllnullity. The trLEStees seek to ensure that the pubIic benefit requirement is considered and Ballitiall1I8rd Fisber Park facilitates the promotion of amateur sport alld ¢onvnunity participation and having due regard to the Charity Commission guidance on public benefiL Soclal Investments The results for the year ended 31 December 2020 ate set out ou pages 5 and 6 of the fJnan¢ial statements. The total income for the year ended 31 December 2020 amounted to £31,772 (20I9.. £87,920). The totsl expenditure for the year amounted to £29.317 (2019: £83.625) and the totsl net in¢0¢/(eXpenditUre) for the year ended 31 December 2020 was £2,455) (2019: (LU295)). The companys cash a¢ bank illcreued from £37,206 a¢ 31 December 2019 Eo £39.038 at 3 l December 2020. The Jstees believe this reserve to be sufficient to ¢ov¢r fitture expenditure for approximately one year. The trustees will Continue to review the reserves policy. Page I
"REPORT OF THE TRUSTEES for the Ye8r Ended 31 DECEMBBR 2020 GoYerDing do¢umettt Th¢ clwity is controlled by tts goveming docuÉnenL a raemorandum and articles of associatioo and CODStikntes a limited compally, limited by guarantee, defitted by th¢ Companies Act 2006. Th¢ cornpany wa5 incorporated on 24 April 20 13 aDd registered with the Charxty Con2]ni5SLon for Nortbern Ireland on 12 June 2015. R¢gist¢red Company number N1618053 (Northern Ireland) Regbt¢red Charftty nwDber I02994 Reglstsred Dfllce Ballinamallard UFC Fem¢y Park Ballinamallard Enniskillen Co. Fernianagh BT94 2HH IEPoots T B Elliott M Emerson N Dykes K Fisher E FislLer Rev B J Harper R J McBride Wmsmyth Company Secretary R J McBride IDdependent Ewlllner Thomas Samuel Patton FCA Patton Rainey and Associates Chartered Ac¢ountants 6 East Brtdge Street Enniskillen Co. Fetrnanagh Bf74 7BT Bankers First TTrt Bank 2 & 4 East Bridge Street Et)niskillen Co. Fermauagh Bf14 7BT STATEMENT OF TRUSTEES, IiISPONSIBILmis The Intee5 (who are also the directors of Ballinamallard Fisher Park lor the purposes of company law) are resw)llsible for prepaLing the Report of the Tte¢S and the financial statements in accordance with applicable law and United Kingdom Accowiting Standards (United Kingdom Generally Accepted Accoullting Practice). Page 2
' REPORT OF THE TRUSTEES for the Year Knded 31 DECEMBER2020 STATEMEP4T OF TRiTSTEES' RESPONSIBILTfiES. CODthiued Company law requires the trustees to prepare fjnancial statements for each fjnancial year which give a frue and fair view (Trf the state of affairs of the ciwttable company and of the incomÈng resouTces and application of resources, includillg the iDcome and expendit%]re. of th¢ charitsble company for that period. In preparing thos¢ financial statements. the truste¢s are required to sel¢ct suitable a¢¢ouDting policies attd then appty them consistetitly. observe the methods and princÉples ID the Cbarity SORP. make judgements and estimates that aT¢ reasonable and prud¢llt" pr¢par¢ th¢ fillallcial State¢nts on the going concern basis unless it is inappropriale to presume that the charitable company will continue iu business. The tntstees are responsible for keeping proper accounting records whi¢b dis¢lose with reL80]thle accuracy at any time the financial position of the elwitable ¢onipany and to enable thejn to ensure that the finau¢ial statements comply with tbe Companies Act 2006. Tbey are also responsible for safeguarding the assets of the charitabl¢ cowany and hence for t8kiDg TOnable steps for the prevention and deiection of fraud alld other irregularities. Approved by order of the board of trustees on I l August 2021 and signed on its behalf by: T B Elliott- Trustee Pag¢ 3
& o/JJocu Chartered Accounlanls and Registered Auditors INDEPE1¥DE ExAlIflER's REPORT TO TRUSTEES I report on the accounts of the company for the year ended 31 Dember 2020. whith are set out on pages five to twelve. R&spective responsibititles of charlty trustees and examiner As the thariS thjstees (and also th¢ directors for the purposes of Company law) you are responsible forthe preparation of the a¢tS in accordance with the requirem¢nts of the Companies Act 2006. Having satisfied myself thai the charity is not subjeot to audit uttd¢r company law and is eli1¢ for independant exaTniTration, it is my responsibility to.. examine the accounts under section 65 of the Charities Act follow the procedures laid down in the general Dire¢lions given by the Charity Conllnission forNorthem Ireland under Section 65(9)(b) of the Charities Act state whether parEieular matter5 have co£ to my attention. Bas of the Independent uaminer's report I have examined your charity accounts as requii¢d under section 65 of the Char&lies Act and my exatnination was carried out in accordaDce with the general Directions given by the ChaTity Commission for Northern Ireland under se¢tion 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the ¢hariry and a comparison of the accounts presented with thos¢ records. li also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as ¢harity trnstees concerning any such matters. My role is lo state whether any material matters have cotne to my attention giving me caus¢ to believe: That accounting records were not kept in accordance with Se10Th 386 of the Companies A¢t 2006 That the accounts do not accord with those accounting records That the accounts do not cornply with the accounting qUirements of section 396 of the Companies Act 2006 and with the ethOdS attd principles of the Chariti¢5 Statement of Recommended Practice applicable to charities preparing th¢ir accounLS in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is fiuther inforniation needed for a proper understandftng of the accounts to be reached. Lndependent eJ4miDer's stat¢ment I have cornpleted my examination and have no concerns in respect of the matters (l) 10 (4) li¢d above and, in connection with following the DirtionS of the Charity Conunission for Northern Ireland, I have found no matters that require drawing to your attention. frs¢& Thomas Samuel Patton FCA Patton Rainey and Associates Chartered Accountants 6 East Bridge Street EzJniskill¢n Cts. Fernianagh BT74 7BT I l August 2021 tHAATÈAt RegisigrÉd ¢aTry out audtt work and regulated lor a ra2 ol InveMment bu$intr$$ actwthes i ihe Unitod Kiwdom bylhe Insiilule ol Chartr$d Accounlanls in Ireland
STATEltENf OF FINANCIAL AcfivTriEs CORPORATING AN INCOME AND EXPErTTuRE ACCO for the Ye4r Ended 31 DECEMBER 2020 3L12.20 Total Unrestricted fimd 31.12.19 Total funds Restricted fimd Notes Donations attd lega¢ies 11.423 14441 81.195 Charltable etivlties Charttable activities 6908 6908 6.725 Totsl 18J31 31,772 87.920 Charitable activities Charitable activities IU76 13A41 29J17 83,025 600 Total 14876 13,441 29?17 83.625 NET INCOME 2A55 4.295 RECONCtLTATIOY4 OF FUNDS Totsl lunds brought fonvard 96918 9&918 92.623 99?73 99J73 96.918 The notes folln part of these fjnancial statements Page 5
bALANCE SHEKT 31 DECEMBER2020 3L12.20 Total tund8 Unrestricted 31.12.19 Total fidS Restricted Note5 FIXKD ASSETS Tangible assets 26282 277.468 Debtors Cash at bank and in hand 4J72 39,038 3.185 37.206 39,038 43,610 43,610 40.391 Amounts falling due thIll one year (2J64) (2?64) (5.064) NET CUlUIE ASSETS 41246 41246 35.327 TOTAL ASSETS LESS CURR 303128 303028 312.795 CCRUALS AND DEFERRED INCOKE (20V55) (204N55) (215.877) NET ASSETS 99a73 99?73 96.918 Unrestri¢ted fi5 99273 96.918 99J73 96.918 The ehariiabl¢ company is entitled to exemption from audit under S¢dion 477 of the Companies Act 21NJ6 for the year ¢nd¢d 31 December 2020. The metnbers have not required the co]npany to obtain an audii of its financial statements for the year eJ)ded 31 December 2020 in ac¢ordance with Se¢tion 476 of the Co]npallies Act 2006. The trustees a¢knowledge their responsibilities for (a) ensuring that the ¢haritable eosnpany keeps accounting records that comply with SectioDS 386 and 387 of the Companies Act 2006 and preparing financial statements which gtve a twe and fatr view of the $tate of affairs of the Clkaritable ¢ompany as at the ¢nd of each financial year and of its surplL8 or deficit for each finallcial year in a¢¢ordance with the requirements of Sections 394 and 395 and which otherwise Comply with the requirements of the Companies Act 2006 relating to financial statements, so far &8 applicable to the charitable mpaThy. (b) The notes forni part of these financial statements Page 6 eoiitinued...
HERP BALANCE SHEET. tIllued 31 DECEIIIBER 2020 These financial statements have been prepared in accordance with the provisions appSicabl¢ to charitabl¢ Companies subject to the small companies regime. The fiTLancial statetnents were approved by the Board of Trste¢s and authorised for issue on I l August 2021 and were signed on its b¢half by.. T B Elliott- T¢¢ The notes forrn part of these fjnancial statements Page 7
OTES TO FINANCIAL STATEMErs ror tbe Year Ended 31 DECEIKBER 2020 ACCOiJThTING POLtClES BAS of preparkng the fjDancSal statsments The financial statements of the tharitable ¢ompany, whi¢h is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Aceounting and Reporting by CbaTities: Statement of Recommended Practic¢ applicable to charities preparing their accounts in accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effertive l January 2019),. FiDancial Reporting Stsndard k02 The Finan¢ial Keporttng Standard applicable in the UK and Republic of tr¢land' and the Companies Act 2006. The financial statements have been prepared under the bistorical Cost convelltion. All income is recolsed in the Statemellt of Financial Activities once the charity has entitlemejkt to the funds. it is probable that the income will be received and tbe amount call be measured reLiably. Expendlture Liabilities are recognised as expenditure &5 soon &8 there is a legal or constrnctive obligatioll committing th¢ charity to that expertditure, it is probable tbaÉ a transfer of economic benefits will be required in settlement and the amowit of the obligation can be measured r¢liably. Exp¢nditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to tbe category. Where costs cannot be ditlY atttibuted to parttcular headings they hav¢ been allocated to activities on & basis consistellt with the we of resources. Tangibk fjzed ¥ssets Fixed wets are ststed at original COSL Depreciation will be provided at the following aDnual rates ill order to lte off each a8$et over Its est&nMted useful life from l January 2014: Leasehold lalld aThd property- 4Yo straight line TaxatioD The charity is ¢xempt from corporation tax on its clMritable activities. Unrestrieied fi¢1$ can be used in aceordance with the charitable objeetives at the discretion of the tnjstees. Restricted fimds ¢an only be used for particular restricted purposes within the objects of the tharity. Kestrictions ar&se when speclfied by the donor or whetE fvnds are raised for particular restricted purposes. Grants Grants that relate to specific capitsl expendItte ar¢ treated as deferred iucome which is then credited to the income and expenditure accoullt over the related assets life. Other grants are credited to th¢ income and expenditure account when received. Page 8 continued...
NOTES TO THE FINANCIAL STATEMENTS- CODtinued for the Year Ended 31 DECEMBER202 NET JNCOMEI(EXPEl4tDrruRE) Net itLcomel(expendirure) is stated after chargin{creditI1)g). 31.1220 31.12.19 Depre¢iation- owned &8sets 14,886 14.988 There were no trustee5' reEnyneration or other benefits for th¢ year ended 31 December 2020 uor for the year ended 31 December 2019. There were no tnLStees' expense5 paid for the year ended 31 Dether 2020 nor for the year ended 31 Decejnber 2019. COThIPARATIVES FOR TffE STATEMENf OF FINANCIAL AcllvmES Unrestrtcted fijnd Restrict¢d fid Total funds INCOME AND ENDOIVMENTS FROM Donatiolls and legacies 19242 61.953 81.195 Charltsble aetlvSties Charitable activities 6,725 6.725 Totsl 25,967 61,953 87.920 EXPEf4Dfn)RE ON Charitable activlties Charffitsble activities 21.072 61.953 83,025 Other 600 600 Totsl 21,672 61.953 83,625 ET INCOM 4.295 4,295 RECONCILIATION OF F(TF4DS Totsl thnds brought lonvard 92,623 92,623 96,918 96,918 Page 9 continued...
NOTES TO THE FINANCIAL STATEMENTS. ror the Year Ended 31 DECEMBER 2020 ued TANGtBLE FjK ASS Fixtures Short leasehold fittillgs Totals cosr At l January 2020 and 31 D¢cember2020 361.984 3,759 365.743 DEPRECJATION At l January 2020 Charge for year 86J53 14,479 1,722 407 88275 14,886 At 31 December2020 101,032 1129 103.161 NET JOOK VALiIE At 3 1 Decefflber2020 260gS2 1,630 262.582 At 31 December 2019 275,431 2,037 277.468 DEBTORS: AMOUNTS FALLTr4G DUE wrrHIN ONE YEAR 31.122tl 31.12.19 Ballinanmllard United Football Club Prepayinents and accrned income 2260 2?12 2.260 925 3.185 CREDifoRS: AMOUNfs FALLING DUE wrrHIN ONK YEAR 31.12.20 31.12.19 VAT Accruals and deferred income 1,714 650 2.d87 2,577 2J64 5,064 ACCRUALS AND DEVERRED INCOME 31.12.20 31.12.19 Deferred goyernment grants 204,455 215,877 Pag¢ 10 conttnued...
IIOTES TO THE FJTrIANCIAL STATEMENfs. conthilled lor Éh¢ Year Ended 31 DECEMBER2020 MOVEMINf IN FUNDS Net movemen¢ in fidS At 31.12.20 At 1.120 Unr>rl¢t¢d lld5 General fimd 9Q918 2A55 99a73 TOTAL FUNDS 96918 1455 99a73 Net movement in fi]nd4 included in the above are as follow5: Incoming resources R¢50v¢S expended Movement in fijnds Unrestrieted funds General fijnd 18J31 (15,876) 2,455 RtrIcted fun Restricted grants 13,441 (13,441) TOTAL FufADS 31.772 (29J17) 2A55 Comp*rative5 for movemeDt in fuTrds Net movement in funds At 31.12.19 At 1.1.19 UtrIcted funds General fund 92,623 4,295 96,918 92.623 4.295 96,918 Comparative net mov¢m¢nt in fids. included in the above Ire os follows.. In¢oming resources Resources expended Movement irL fidS UnrestrltteA lunds General fund 25.967 (21,672) 4.295 Restrlcted funits Restricted grants 61.953 (61.953) 87,920 (83,625) 4295 Page 11 ¢ontinued...
fvoTES TO FINANCIAL STATEMENtS- continued for ¢ Year Ended 31 DECEMBER 2020 MOVEMENf IN FUNDS- eoDtiDued A current y¢ar 12 montlLs and prioryear 12 months combined position is as follows.. Net tllovetnellt At 31.12.20 At 1.1.19 Unrestrieted fuRds General fjjnd 92.623 6.750 99.373 TOTAL FUIIDS 92,623 6.750 99.373 A current year 12 months and prior Ye 12 months combined ll¢t movement in fund4 included in the above are as follows.. Ineorning resources Resouwes expended Movement in funds Unr¢strl¢t¢d fulld3 Generdl fid 44298 (37,548) 6.750 Re¥trieted fllnd8 Restricted grants 75.394 (75.394) TOTAL FUIqDS 119.692 (112.942) 6,750 io. There were no related party transactions for the year ended 31 Decejllber 2020. Page 12
)BTAILED STATEIKENf OF FINANCIAL ACTivnfES for the Year EDded 31 DECEMBER 20211 31.12.20 31.12.19 co AND KP4DoWMEs Donations And legaclas Gift aid Grants and donations Capitsl grant release 2.050 67.703 11.442 13M2 IIA22 81.195 Charitable athiti¢s Hiie of Fa¢Tlities 6.908 6,725 Total itteomlng resources 31,772 87.920 Charitsble acttvltlc8 General exp¢nses Repairs and maintenance Welfare and training courses Coaching costs Advertising Hire of facilities Training equipment Crockery and ¢quipmetLt Equipmellt hire Officials Community wele Depreciation Bank tharges and interest 157 126 58.803 375 1.854 472 190 1.255 4.307 loo 340 2314 91 762 14886 14.988 215 28ffj42 83.025 Support Costs Goverjwice costs Ac¢oun¢allcy and legal fe¢s 675 600 Total resources expended 29J17 83.625 1¥4et Ineome 1455 4.295 This page does not forni part of the stattitory fjnancial statements Page 13