PRS Patton Rainey I Stenson Limited CHAA TEféED ACCOUNTANTS & REGISTERED AUDITORS REGISTERED COMPANY NUMBER.. N1618053 (Northern Ireland) REGISTERED CHARITY NUMBER: 102994 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 FOR BALLINAMALLARD FISHER PARK Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street EnThiskillen Co. Fennanagh BT74 7BT CHARTERED ACCOUNTANTS IREL4ND R8gistered to carry out audit work and regulated lor a range of inve51rnent business aciivilies in the United Kingdom by the Institute ol Chartered Accountants in Ireland Chartered Tax Advisers
BALLINAMALLARD FISHER PARK CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 Page Report of the Trustees Independent Examiner's Report Statetnent of Financial Activities Balance Sheet Notes to the Financi21 Statements 6 to 10
BALLINAMALLARD FISHER PARK REGISTERED NUMBER: N1618053 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Financial Reportino Standard for Smaller Entities (effective January 2015), the Companies Act 2006 and the requirements of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reportin(r Standards applicable in the UK and the Republic of Ireland (FRS102). OBJECTIVES AND ACTIVITIES Objectives and aims The charity'5 objectives are to promote the benefit of the inhabitants of County Fernianagh and its environs without distinction of gender, sexual orientation, age, race, ethnicity or political. religious or other opinion by.. (a) promotintr amateur sport and community participation in healthy recreation by providing facilities and amenities for the playing of sport. recreation or other leisure time occupation- (b) advancing health and well-being and relieving those in need by reason of youth. age, ill-health. infim]ity or disablement, social and economic circumstances or comrnunity relations. social cohesion, racial harniony and equality and diversity. The most significant work of the charity was acquiring a slte and funds to build and equip a purpose built all weather pitch, Fisher Park 3G. Funding was originally secured from the Northern Ireland Rural Development Programme. Public benefit The direct benefits that flow from the purposes of promoting amateur sport and community participation in healthy recreation by providing facilities and amenities for the playing of sport, recreation or other leisure time occupations by work in securing funding for a 3G pitch to allow for sporting activities to take place all year round.The benefits are evidenced through the pitch being completed by early 2014 and is now used extensively. The direct benefits which fall from advancing health and well-being and relieving those in need by reason of youth, age. ill-health, infirmity or disablemenL Social and economic circumstances or other disadvantage, and promoting inclusively, good community relations, social cohesion, racial harniony and equality and diversity, include time for local clubs and schools to use the pitch, providing a place for active participation in sport for local children and youth The benefits are evidenced by the club runnino a well attended well-being. good comtnunity relations and social cohesion courses. It is also evidenced by record5 of individua15 that use the facilities of Fisher Park. The beneficiaries are the people of County Fermanagh and its environs. The only private benefit flowing from this purpose is that the trustees and metnbers can avail of the facilities and this is incidental and necessary so that benefits can be provided to all the community- The trustees seek to ensure that the public benefit requirement is considered and Ballinamallard Fisher Park facilitates the promotion of amateur sport and community participation and having due regard to the Charity Commission guidance on public benefit. FINANCIAL REVIEW Financial position The results for the year ended 31 December 2024 are set out on pages 5 and 6 of the financial statements. The total income for the year ended 31 Decetnber 2024 amounted to £58,341 (2023 £22,868). The total expenditure for the year amounted to £39,106 (2023: £25,330) and the total net income/(expenditure) for the year ended 31 December 2024 was £19.235 (2023- (£2.462). The company's cash at bank increased from £55,625 at 31 December 2023 to £79.579 at 31 December 2024. The trustees believe this reserve to be sufficient to cover tUre expenditure for approximately one year. The trustees wil continue to review the reserves policy. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a memorandum and articles of association, and constitute5 a limited company. limited by guarantee, as defined by the Companies Act 2006. The company was incorporated on 24 April 2013 and registered with the Charity Commission for Northern Ireland on 12 June 2015. The trustees and directors of the charitable company in accordance with the charitable company's governing documents can be appointed by the members of the charitable company. Page I
BALLINAMALLARD FISHER PARK REGISTERED NUMBER: N1618053 REPORT OF THE TRUSTEES for the Year Ended 31 DECEMBER 2024 REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number N1618053 (Northern Ireland) Registered Charity number 102994 Registered office Ballinamallard United Football Club Ferney Park 70 Enniskillen Road Ballinamallard Co. Fern]anagh BT94 2HH Trustees Mr J E Poots Mr T B Elliott Mr M Emerson Mr N Dykes Mr K Fisher Mr E Fisher Rev B J Harper (resigned 22.4.24) Mr R J McBride Mr W M Smyth Company Secretary Mr R J McBride Independent Examiner Thomas Samuel Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT Bankers Allied Irish Bank 2 & 4 East Bridge Street Enniskillen Co. Fennanagh BT74 7BT Approved by order of the board of trustees on 24 September 2025 and signed on its behalf by: Mr T B Elliott- Trustee Page 2
PRS Patton Rainey I Stenson Limited CHARTERED ACCOUNTANTS & REGISTERED AUOITORS JNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BALLINAMALLARD FISHER PARK I report on the accounts of the company for the year ended 31 December 2024, which are set out on pages four to eleven. Respective responsibilities of charity trustees aDd examiner As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to audit under company law and is eligible for iTLdependent examinatkon, it is my responsibility to.. examine the accounts under Section 65 of the Charities Act 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 state whether particular matters have come to my attention. Basis of the independent examiner's report I have examined your charity accounts as requtred undeT Section 65 of the Charities Act and my examination was Caled out in accordance with the general Directions given by the Charity Commission for Northern Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also included consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as charity twstees concerning any such rnatters. My role is to state whether any material matters have come to my attention giving me cause to believe: That accounting records were not kept in accordance with Section 386 of the Companies Act 2006 That the accounts do not accoTd with those accounting records That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the method5 and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland That there is further infonnation needed for a Proper understanding of the accounts to be reached. Independent ex2miner's statemellt I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above anLL in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your atteThtion. Thomas Samuel Patton FCA Patton Rainey Stenson Limited Chartered Accountants 6 East Bridge Street Enniskillen Co. Femanagh BT74 7BT 24 September 2025 CHARTERED ACCOUNTANTS IRELAND Chartered Tax Advisers Aegister&d lo carry out audit work and regulaied for a range ol investment business aclivilie5 in the United Kingdom by the In51ilute ol Chartered Accouniants in Ireland
BALLINAMALLARD FISHER PARK STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT for the Year Ended 31 DECEMBER 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 43,303 7,666 50,969 14,512 Charitable activitie5 Charitable activities 7,373 7,373 8,356 Total 50,676 7,666 58,342 22,868 EXPENDITURE ON Charitable aetivities Charitable activitie5 35,940 3,167 39,107 25,330 NET INCOMEI(EXPENDITURE) 14,736 4,499 19,235 (2,462) RECONCILIATION OF FUNDS Total funds brought forward 102,736 102,736 105,198 TOTAL FUNDS CARRIED FORWARD 117,472 4,499 121,971 102,736 The notes form part of these financial statements Page 4
BALLINAMALLARD FISHER PARK REGISTERED NUMBER: N1618053 BALANCE SHEET 31 DECEMBER 2024 31.12.24 Total funds 31.12.23 Total funds Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible assets 203,704 203,704 218,350 CURRENT ASSETS Cash at bank 75,081 4,499 79,580 58,159 CREDITORS Amounts falling due within one year (2,378) (2,378) (3.465) NET CURRENT ASSETS 72,703 4,499 77,202 54,694 TOTAL ASSETS LESS CURRENT LIABILITIES 276,407 4,499 280,906 273,044 ACCRUALS AND DEFERRED INCOME (158.935) (158,935) (170,308) NET ASSETS 117,472 4,499 121,971 102,736 FUNDS Unrestricted funds Restricted funds 117,472 4,499 102,736 TOTAL FUNDS 121,971 102,736 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 3 l December 2024 in accordance with Section 476 of th¢ Companies Act 2006. The trustees acknowledge their responsibilities for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statemeThts, so far as applicable to the charitable company. (b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 24 September 2025 and were sign on its behalf by.. Mr T B Elliott- Trustee The notes fonn part of these financial statements Page 5
BALLINAMALLARD FISHER PARK NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 DECEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount Can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Fixed assets are stated at original cost. Depreciation will be provided at the following annual rate5 in order to write off each asset over its estimated useful life from l January 2014- Leasehold land and property - 40/0 Straight line Taxation The charity is exempt from corporation tax on its charitable activities. Fund aceounting Unrestricted fund5 can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Grants Grants that relate to specifi¢ capital expenditure are treated as deferred income which is then credited to the income and expenditure account over the related assets useful life. Other grants are credited to the income and exp¢nditure account when received. Page 6 continued...
BALLINAMALLARD FISHER PARK NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 NET INCOMEI(EXPENDITURE) Net income/{expenditure) 15 Stated after chargtngl(crediting): 31.12.24 31.12.23 Depreciation - owned assets 14,646 14,687 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 11,550 2,962 14,512 Charitable activitie5 Charitable activities 8,356 8,356 Total 19.906 2,962 22.868 EXPENDITURE ON Charitable activities Charitable activities 22,368 2.962 25,330 NET INCOME/(EXPENDITURE) (2.462) (2,462) RECONCILIATION OF FUNDS Total ndS brought forward 105,198 105,198 TOTAL FUNDS CARRIED FORWARD 102.736 102,736 Page 7 continued...
BALLINAMALLARD FISHER PARK NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 TANGIBLE FIXED ASSETS Fixtures and fittings Short leasehold Totals COST At l January 2024 and 31 December 2024 361,984 3,759 365,743 DEPRECIATION At l January 2024 Charge for year 144,469 14,479 2,924 167 147,393 14,646 At 31 December 2024 158,948 3,091 162.039 NET BOOK VALUE At 31 December 2024 203,036 668 203,704 At 31 December 2023 217,515 835 218,350 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 VAT Accruals and deferred income 1,728 650 2.815 650 2,378 3,465 ACCRUALS AND DEFERRED INCOME 31.12.24 31.12.23 Defeed government grants 158,935 170,308 MOVEMENT IN FUNDS Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 102,736 14,736 117,472 Restricted funds Restricted grants Department of Foreign Affairs Reconciliation Fund 194 194 4J05 4J05 4,499 4,499 TOTAL FUNDS 102.736 19,235 121,971 Page 8 continued...
BALLINAMALLARD FISHER PARK NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 DECEMBER 2024 MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows: Incoming resource5 Resources expended Movement in funds Unrestricted funds General fund 50,676 (35,940) 14,736 Restricted funds Restricted grants Department of Foreign Affairs Reconciliation Fund 3,361 (3,167) 194 4,305 4,305 7,666 (3,167) 4.499 TOTAL FUNDS 58,342 (39,107) 19,235 Comparatives for movement in funds Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General fund 105.198 (2.462) 102.736 TOTAL FUNDS 105,198 (2,462) 102,736 Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 19,906 (22.368) (2,462) Restricted funds Restricted grants 2,962 (2,962) TOTAL FUNDS 22,868 (25,330) (2,462) Page 9 continued...
BALLINAMALLARD FISHER PARK NOTES TO THE FINANCIAL STATEMENTS- eontinued for the Year Ended 31 DECEMBER 2024 MOVEMENT IN FUNDS- continued A current year 12 tnonths and prior year 12 months combined position is as follows: Net movement in fimds At 31.12.24 Atl.1.23 Unrestricted funds General fund 105,198 12,274 117,472 Restri¢led funds Restricted grants Department of Foreign Affairs Reconciliation Fund 194 194 4,305 4.305 4,499 4,499 TOTAL FUNDS 105,198 16,773 121,971 A current year 12 months and prior year 12 months combined net rnovement in funds, included in the above are a5 follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 70,582 (58,308) 12,274 Restricted funds Restricted grants Department of Foreign Affairs Reconciliation Fund 6,323 (6,129) 194 4,305 4,305 10,628 (6,129) 4.499 TOTAL FUNDS 81,210 (64,437) 16,773 RELATED PARTY DISCLOSURES There were no related party trdn5actions for the year ended 3 l December 2024. Page 10