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
Ca￿led 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
Defe￿ed 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