Company regSstration numbgr N1044042 (Northem Ireland)
Charity registration number NIC10307Y (Northern Ireland)
BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustegs
Peter McKenna
Danny Gallagher
Frank McK8igue
Hugh McKenna
S8cr8tary
Danny Gallagher
Country of incorporation
United Kingdom
(Northern Ireland)
N1044042
Charity registration
Northem Ireland
NIC103077
Registered office
2 Ranaghan Lane
Maghera
Derry
BT46 5JZ
Independent examlner
PFS Accountants and Auditors Ltd
122 Main Street
Dungiven
Co Dery
8T47 4LG

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
CONTENTS
Page
Trustees report
Independent examinerfs report
Statement of finanaal actnirties
Balance sheet
Note5 to the finanaal statements
6-12

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The Iruslees present their annual report and financial statements for the year ended 30 September 2025.
The finanual statements have been prepared in accordance with the awounling policies sel out in note 1 to the
financial ststements and Comply with the charity's governing documenl, the Companies Act 2006, FRS 102 'The
Financial Reporbng Standard applicable in the UK and Republic Df Ireland. and the Charities SORP "P£eounting
and Reporting by Charities." Statement of Recommended Practice applicable to charities preparing their accounts in
accordance wth the Financial Reporting Standard applicablè in the UK and Republic of Ireland IFRS 1021"
Objectives and activities
The objects of the Company is lo promote the beneff( of the inhabitsnls of the area of Brackaghreilly and its
environs (the "area of ben&frt'l wlhoul distinction of sex. race or political, religious or other opinions by associating
wth the slalutory aulhorilies. voluntary organisations and inhabitants in a common effort to relieve poverty, advance
education. preserve and protect health and provide facilities in the interests of social we￿are for recreation and other
leisure time o¢cupations wth the oblecl of improving the conditions of life for the said inhabttants.
Public benefft
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performanee
Signrficanl activiti&s and 8chievements against objectives
During the year ended 30 September 2025 the company raised £3.535 from youth and drama clubs, holding card
nights and from the hire of the hall. The company also received a grant from Mid Ulster COU￿11 which was partly
towards the costs of lighting and healing of the hall. Part of this grant has been carried forward to the next
accounbng year and is to be used to hold a Ceili Ni9ht. Each year the company aims to raise enough funds to cover
ils overheads.
Financial revlew
During the year ended 30th September 2025 the company made a deficit of £1,879. {2024'. Defiat £551}
Rese￿eS polry
It is the policy of the charty that unrestricted funds which have not been design8ted for a specific use should be
maintsined at a level equivalent to bettveen three and six mgnlh's expenditure. The Iruslees eonsicler that reserves
al this level will ensure that, in the event of a significant drop in fvnding, they will be able to continue the charty's
current activities while consideration is given lo ways in which additional funds msy be raised. This level of reserves
has been maintained throughout the year.
Structure. governance and management
The charity is a company limrted by guar8lltee which was incorporated on 5 September 2002 and was established
under a Memorandum of Association which establishes the objects and powers of the company and 1$ govemed
under the Artides ofAssocialion. The company currently has four directors who manage it.
The Iruslees, who are 8150 the diredors for the purpose of company law, and who served during the year and up to
the date of signature of the financial statements were..
Peter McKenna
Danny Gallagher
Frank McKaigue
Hugh McKenna
Recfurfment 8nd appointment of Iruslees
Brackaghreilly and District Community Association Limitèd requires three twstees and reappointment be￿een
persons al the annual general meeting. No other person or extèrnal body is entiued 10 8ppoint any of the trustees.
None of the trustees has any beneficial interest in the company. Atl of the trustees are members of th& company and
guarantee lo contribute £1 in the event of a wnding up.

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees report was approved by the Board of Truslges.
Peter McKenna
Trustee
23 July 2026

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BRACKAGHREILLY AND DISTRICT COMMUNITY
ASSOCIATION LIMITED
I report on the fin8n¢ial statements ofthe ¢harity for the year ended 30 September 2025, wh￿h are sel out on pages
4t012.
Respective responsibilities of charity tru5tses and examiner
AS the charity Iruslees land also the directors of the company for the purpose$ of Company lawl you are responsible
for the preparation of the fin8n¢ial 51atemenls in 8r£ord8nce with the requirernÈnts of the CompaniesAct 2006.
Having satisffied myself that the financial statements of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examinab"on, it 15 my responsibility to..
examine the financial ststements under section 65 of the Charthes Act (Northem Ire￿nd) 2008..
follow the procedures laid down in the general Diredion5 gw8n by the Cornrnis5ion under Section 6519}Ibl
of the Charities Act (Northern Ireland) 2008., and
state whether particular matters have come tts my attènti¢n.
Basis of independent examlnerfs report
I have exarnined your charity financial statements as required under seth.on 65 of the Charities Act (Northem
Ireland) 2008 and my examin¥ti¢>n was carried out in ac¢ord3n¢e wth the gener31 Direclitsns gwen by the Charity
Commission for Northem Ireland under section 65191{bl of the Charities Act. The examination inrJLJded a review tsf
the accounting records kept by the ¢harty and a comparison of the financial statements presented with thos¢
records. It also included consideration of any unusual iterns or disclosures in the financial statements. and seeking
explanations from you as charity trustees conceming any suth matters.
My role is to state whether any material matters have come to my ottention 9￿Ing me ¢ause to believe that..
1. Accounting records were not kept in ac¢ordance with section 38$ of tho CompanlesAct 2006., or
2. The financial statements do not accord with those acaounting rewrd5', or
3. The financial statements do not comply wilh the accounting reqU7￿MentS of section 396 of the
Compani95 Ad 2006 and with the methods and princllple5 of the Chariiie5 Statement of Recomrnendgd
Practice applicable lo charrties preparing their financial statements in accordance with the Finanaal
Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021.. or
4. There is further infomation nÈeded ft)r a propgr tjnderslanding of the financial ststsrTtgnts lo ￿ ￿ached.
Independent examiner's ststèment
I have completed my exarnination and I have no concems in respect of the matters111 to141 listed above and. in
connection with following the D1￿CtionS of the Charity Cornmission for Northem Ireland, I have found no matters
Ih8t require drawing to your attention.
PFS Accountants and Auditors Ltd
122 Main StTeel
Dungiven
Co Dery
BT47 4LG
23 July 2026

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Totsl
2025
2024
Notes
Income and endovlments from:
Donah"ons and legacies
Charitable activtties
Other income
1,663
1,663
3,535
13.852
285
285
2,880
3.535
13,852
2,880
T(>tal income
17,387
1,663
19,050
2.880
285
3.165
Expenditure on:
Charitable activities
19,927
1.002
20,929
3,431
285
3,718
Total expenditure
19,927
1,002
20,929
3,431
285
3,716
Net incomellexpenditur•l and
movement in funds
12,5401
661
11,879}
15511
1551}
Reconciliation of funds-
Fund balancès al 1 Octtsbtrr
2024
134.407
134,407
134,958
134,958
Fund balances at 30
September 2025
131,867
661
132,528
134,407
134,407
The statement of financial aclnfilies includes all gains and losses recognised in the year. All income and expenditu
derfve from continuing activities.

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
BALANCE SHEET
AS A T 30 SEPTEMBER 2025
2025
2024
Note5
Fixed assets
Tangible assets
11
133.352
136,866
urrent assets
Cash al bank and in hand
23,558
659
Creditors.. amounts falling du8 within
one year
12
124,3821
13,118}
Net current liabilitie5
18241
12.4591
Total assets less currnnt IlabSllties
132,528
134,407
Thè lunds of the Charity
Reslricted income funds
UnreslricteLI funds
13
14
661
131.867
134,407
132,528
134.407
The Company is enlrtled lo the exetnption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 30 September 2025.
The directors acknowlèdge their TespDnsibililie5 for Cl￿pIYIng wlth the requirements tsf the Compani9$ A¢t 2006
with respect to accounting re¢ords and the preparation of financial statements_
The rnerHbers have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financial statements have been prepared in accurdan¢e with the provisions applicable lo companies subje¢t
to the small companies regime.
The financlal statements w¢re approved by the truslees on 23 July 2026
Peter McKenna
Trustee

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accounting policie
Charity information
Brackaghreilly and District Community Association ￿rnited is a private Company limited by guarantee
incorporated in Northem Ireland. The registered office is 2 Ranaghan Lane, Maghera, Derry, BT46 5JZ.
1.1 Basis of preparation
The financial ststemen15 h8ve been prepared in accordance with the charity's goveming document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland" and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republi¢ of Ireland IFRS 1021" The charty is a Public Benefft Entity as defined by
FRS 102.
The charity has taken advantagtr of the provisions in the SORP for charihes ntst to prepare a statement of
cash flows.
The financial statements are prepared in sterfing, which Is the functlonal currency of the charity. Monetary
amounts in these financial staternents are rounded to the nearest £.
Th8 finanaal statements have been prepared under the historical cost conv¢ntion, lrnodified to include the
revaluation of freehold properties and lo include Investment properties and certain financial instruments at fail
valuel. The prinGipal accounting FK)licies adopted are sel out below.
1.2 Going concern
At the h.tne of approving the finanrial Statements, thè tfustees have a reasonable expectation that the charity
has 8dequ8te resour￿5 to continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accountin9 in preparin9 the finanGial statements.
1.3 Charitabl¢ fund¥
Unrestri¢led funds a￿ 8V8iiable for use at Y)e Lliscrelion of the trustees in IurtheTan￿ of their charitsble
objectives.
Restricted funds are subject to spe¢tfie conditions by donors or grantofs as to how they may be used. The
purposes and uses of the ￿Stricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specffic COnd￿.0nS by donors that the capit81 must be maintèined by the
charity.
1.4 Income
Income is recognised when the charty is legally entitled lo it after any perforrnance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash dtsnalions 8re recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unlgss perfOrrn8n￿ condits'ons require deferral of the amount. Income tsx recoverable in
lation to donations received under Gift Aid or deeds of covenant Is reco9nised at the time ol the donation.
Legacies are recognised on ￿CeIpt or otherwise rf the charity has been notified of an impending distribtrtion,
the amount is known, and receipt is expected. If the arnount is not known. Ihe legacy is treated as a
contingent asset.

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Ac¢ountkng policies
IContinued}
1.5 Expendfiture
Expendittjre is recognised once there Is a legal or ¢onstructive obligation to transfer ewnomic benefit to a
third party. it is probable that a transfer of economic benefits will be required in $ettlement, and the amount of
the obligation can be measured reliably.
Expenditure is ¢lassified by activity. The costs of each activity are made up of the total of dired costs and
shared costs, including support Costs involved in undertaking each 8CtNty. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned befv4een those activities on a basis
consistent wrth the use of resources. Central staff costs are allocated on the basis of time s￿nt. an¢J
depreciation charge5 are allocated on the portion of the asset's use.
1.6 Tan9ible fixed assèts
Tangible fixed assets are In￿allY measured at cost and subsequently measured at o)st or valuation. net of
depfe¢4ation and any impaiment10ss8s.
DeprecAation is recognised so as to write off the cost or valuation of assets less their residual values over their
sefvl INes on the following bases..
Freehold land and buildin9S
Fixtures and frttings
50/0 Straight line
10% straight line
The gain or10s5 arising on the disposal of an asset is delemiined as the drfference between the sale pro¢eeds
and the carying value of the asset, and is recognised in the statement of financial activits'es.
1.7 Impairnient of fixed assets
At each reportin9 end dale. the charity reviews the carrying amoun15 of its tangible assets to determine
whether there is any indication that those assets have suffered an impaimient 105s. If any Such indication
exists. the recoverable amount of the asset is estirnaled in order lo determine the extent of the impaimonl
loss lif any).
1.8 Cash and ¢•sh equivalents
Cash and cash equivalents indude ￿sh in hand, depos(ts held at call with bankg, other short-terrn liquid
investments with Original matuiitigs of threg mgnths or18ss, and bank overdrafts. Bank ovwdrafts are shown
within borrowings in current liabilities.
Basic financial assets
BasiG finanryal asset5, which include debtors and cash and bank balances, are initially measured al
transa¢tt¢n price including transaction costs and are subsequently carr¢ed at amortised cost using the effective
interest method unless the arrangernent constitutes a finanung transaction. where the transaction is
measured at the present value of the fulure receipts discounled at a marf(et rate of interest. Financial assets
dassified as r￿e1vable within one year are not amortised.

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Accounting policies
IContSnuedl
Basic financffal liabilities
Basic finanaal liabilities, induding creditors and bank loans are initially rewnised at transa¢tion price unless
the arrangement constitutès a finanung Iran5aCtion, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Finanaal liabilities classified as payable
wtthin one year are not amortised.
Debt instruments are subsequenuy ¢arried al amotbsed cost, Using the effective interest rale method.
Trade credrtors are obligations lo pay for goods or services that have been acquired in the ordinary course of
op¢rati¢>n$ from suppliers. Amounts payable are dassffied as current liabilities rf payment is due wthin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost usin9 the effeth.ve interest method.
Derèeognltlon of finan¢ial liabilities
Financial liabiliti'es are de￿cOgnISed when thè ¢h8rty'3 ¢ontradual obligations expire or are discharged or
cancelled.
1.9 Employee beneflts
The cost of any unused holiday entiuement is reco9nTsed in the period in which the employee's services are
received.
Temiination benefits are recognised immediately as an expense when the charity is dernonstrably commitied
to teminat¢ the gmpfoymenl of an employee or to provide temiination beneffts.
Critical accounting estimates and judgements
In the application of the charrty's 8¢¢ounting policies. the trustees are required to make judgernents, estimates
and assumpiions about th¢ ¢arying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and assoaated assumptions are based on historical experien￿ and other factors that
re considered to be relevant. Actual resutts may dsff$r from these estimates.
The e5tim8tes and underfying assumptions are reviewed on an ongtsing basis. Revisions lo accounting
estirnalg5 are recognised in the period in whieh the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Restricted
fvnds
2025
Restrlcted
funds
2024
Grants
1,663
285
Grants
Mid Ulst8r Oistrict Council
1.663
285
1,663
285

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Incomè from eharttable activities
Unrestricted
funds
202S
Unrestricted
funds
2024
Year
Income from youth I drama Glubs and activity classes
Hire of hall
3,035
500
2,880
3,535
2,880
Other income
Unrestrlcted Unrèstricted
funds
funds
2025
2024
Insurance daim
13,852
Expenditure on charitable activities
Y$ar
2025
Year
2024
Direct costs
Depreciation and impai￿ent
Water rates
Insurance
Light and heat
Accountancy
Bank charges
Gener81 expenses
Repairs and maintenance
3,513
95
1,870
879
762
138
20
13,852
386
1,652
829
602
134
113
20,929
3,716
Analysis by fund
Unreslricted fvnds- general
Restricted funds
19,927
1.002
3,431
285
20.929
3,716

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Ngt mov?ment in funds
2025
2024
The net movement in fvnds is stated after chargingllcrediting}=
Fees payable for Ihe independent examination of the charity's financlal
statements
DepreciatDn of owned tangible fixed assets
439
3,513
602
Trustses
None of the trustees lor any pgrsons connected with thernl received any remuneration or benefits from the
charty during the year.
Employe
The average monthly number ol employees during the year was..
2025
Number
2024
Number
Total
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The ¢harity is exempt from taxation on its actwities be￿use all its income 1$ applied for ¢h8ritable purpos&s.
11 Tangible fixed assets
Freehold lénd Flxtyrps and
and bulldln9$
fitbn9S
Totsl
Cost
At 1 Octobgr 2024
207.130
16,483
223,613
AI 30 September 2025
207,130
16,483
223,813
Depreeiation and impairment
At 1 October 2024
Depreciation charged in the year
70,26S
3,513
16,483
86,748
3,513
At 30 September 2025
73,778
16.483
90,261
arying amount
At 30 September 2025
133,352
133,352
At 30 September 2024
136,866
136,866
10-

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
12 Creditors: amounts falling due within one year
2025
2024
Trade creditors
other creditors
Accruals and deferred incorne
1,700
240
22,442
2,289
240
589
24,382
3,118
13 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donat￿nS and grants held on trust
subject to specffic condrfÈi¢ns by donors as to how they may be used.
At 1 October
2024
Incoming
resources
Resources
At30
expended September
2025
General fvnds
1,663
{1,0021
661
Previous year.
At 1 October
2023
Incoming
r•50ur¢es
Resources
At30
expended September
2024
285
12851
14 Unr¥$tri¢ted funds
The unrestricted funds ofthe charty comprise the unexpended b8lance5 of donations and grants which are
not subject to speufic condvtions by donors and gr8nlors 85 to how they may be used. These include
designated funds which have been set aside out of unrestricted fvnds by the trustees for specific purposes.
At 1 October
2024
Incomin9
resources
Re¥our¢e¥
At30
expended September
2025
General funds
134,407
17.387
119.92n
131,867
Previous year:
At 1 October
2023
Incoming
resources
Resources
At30
expended Septèmber
2024
General funds
134.958
2,880
13,4311
134,407

BRACKAGHREILLY AND DISTRICT COMMUNITY ASSOCIATION LIMITED
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 SEPTEMBER 2025
15 Analysis of net assets befv￿en funds
Unrestrfcted
fund5
2025
Restrlcted
funds
2025
Totsl
2025
At 30 September 2025:
Tangible assets
Current assetsllliabilities}
133,352
11,485)
133,352
{8241
661
131,867
661
132,528
Unrestricted
fund5
2024
Restricted
funds
2024
Total
2024
At 30 Sèpt8mb•r 2024=
Tangible assets
Current a$$etWlliabilities}
136,866
12.459)
136,866
12,4591
134,407
134,407
16 Rèlated party transactions
There were no disclosable related party transactions during the year12024- none).
12-