Brookmount Cultural & Education Society FINANCIAL STATEMENTS Year ended 31 December 2018. Registered with The Charity Commission for Northern Ireland NIC103107 Pagelof9
Brookmount Cultural & Education Society FINANCIAL STATEMENTS Year ended 31 December 2018. CONTENTS PAGE Trustees, Annual Report Independent examiner's report to the charity trustees Statement of Receipts & Payments - Year ended 31 December 2018 Statement of Assets & Liabilities - Year ended 31 December 2018 Notes to the Flnanclal Statements - Year ended 31 December 2018 Page2of9
BROOKMOUNT CULTURAL & EDUCATION SOCIETY (Acronym - BCES) NIC103107 Principal Address: 37 Ballinderry Road, Lisburn. BT28 2QS. Trustees. Annual Report st for the flnancial year l January 2018 to 31 December 2018. Detalls of how the charity Is governed are set out in a Constitution adopted by the nd Trustees on 22 Aprll 2015. The unregistered community organisatlon was th constituted as Brookmount Cultural & Education Society on 10 December 2002. The Purposes of the charlty are: (I) The rellef of need and the advancement of educatlon of the InhabStants of the Magheragall area and its environs in Moneybroom, Lissue, Knocknarea, Drumslll, Mullaghcarton, Magheraliskmlsk, Aghacarnan and Knocknadona. (hereinafter descrlbed as "the area of benefit") without distlnttion of age, sex, race, disability, political, religious or other opinion. It will do so by assoclating the statutory authorities, voluntary organisatlons and Inhabitants In a common effort to advance education and to provide faclllties in the Interests of the social welfare, education, recreation or other leisure-time occupatlon with the object of improving the conditions of life for the sald inhabitants; (Il) To advance knowledge and appreciation of the Ulster-scots language and culture and to encourage understanding and acceptance of all indigenous cultures to the area of benefit. The Charlty's beneflciaries during the year were the inhabitants of the Magheragall area and its environs in Lissue, Knocknarea, Drumsill, Mullaghcarton, Magheraliskmlsk, Aghacarna and Knocknadona. The benefit they received from purpose one was the use of a safe and neutral facility for meetings, training courses and recreation activities. The benefit was evidenced by word of mouth from the attendeeslparticipants and feedback after using the hall from the organisational groups. All feedback received was positive. Over the year BCES facilitated weekly meetings and classes by: Crafts at Brookmount; Brookmount Dance Ranch Line Dance Club; Dynamic Brass Band; Walking with Brookmount and monthly meetings and classes by; Brookmount Seniors; and Killultagh WI Craft Group. Other activities facilitated or carried out by the charity Page3of9
included: a Royal Wedding Celebration Party; an annual craft exhibition; a series of five Line Dance social nights; Tea Dances with on average 30 attendees; a Community Festival with over 800 attendees; a Community Networking Session and Barbeque with over 100 attendees and a Community Hogmanay Party on 31 December with 90 attendees. st The benefits received from purpose two include a more informed society and a healthier community lifestyle, thereby contributing to a better standard of Ilving condltions and environment for inhabitants. Other benefits evidenced by comments from beneficiaries and their support for our attivlties are: a more united communlty whlch comes together as one to achleve Its targets; and a more vlbrant and inclusive society by way of the educational programmes, meetings and recreation activities provided. These benefits are also evidenced through feedback from attendees, guest speakers and presenters. Direct charitable activities to carry out purpose two for the publlc benefit included: talks and muslcal entertainment evenings focuslng on Indigenous cultures to the area of benefit. Throughout the year restrictions on who can benefit from our dlrect charitable activities were managed and mltlgated by reducing to a mlnlmum or removing, where posslble, admission fees to our events and ensuring safe access to our facilities was maintalned for all attendees. Our direct charitable activities are not speclfically aimed at children or vulnerable people; therefore, a restriction on the basis of personal characteristlcs qUireS a child or vulnerable person to be accompanied by a parent, guardlan or other responsible person. Our purposes do not lead to any harm. The only private benefit from our purposes Is that a trustee or family member may participate in the same manner as all other beneficiaries, this is purely incidental and necessaryi SO that the benefit Is available to all inhabitants of the area. Throughout the year the Trustees of BCES have complied with their duty to have due regard to the Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant. A review of the Charity's financial position confirms a successful year. The Charity had receipts of £8,442 and payments of £9,145 giving a deficit of £703 for 2018. st The total funds available on 31 December 2018 amounted to £3,318 and included £1,090 of restricted funds for a grant supported projett. Liabilities at the year-end amounted to £1,090 which is the balance of unspent funds relating to the Lisburn & Castlereagh City Council Community Support Grant for 201812019 and is commltted to that charitable project. Page4of9
The Trustees of BCES acknowledge the support of Llsburn & Castlereagh City Council through the followlng grant schemes: a) LCCC Royal Wedding Grant 2018. b) LCCC Community Support Grants Scheme 2017118. c) LCCC Community Support Grants Scheme 2018/19. d) LCCC Community Festival Fund 2018/19. The Trustees of BCES acknowledge the support of the Department of Agriculture, Environment and Rural Affairs through the Rural Micro Capital Grant scheme. The following is a complete list of individuals who served as Charity Trustees during the year and are the only Trustees of BCES on the date thls report was approved. Mr G Anderson Mrs P Canmore Mr I Crockard Mr V Hendron Mrs S Hendron Mr C Hendron Miss E Hendron Mr R McNeill Mr R Stevenson Mr l Tolerton Signed on behalf of the Trustees of BCES by Mr I Tolerton. Chairperson Date Pa8e5of9
Independent examiner's report to the charity trustees of Brookmount Cultural & Education Society. I report on the accounts of the Society for the year ended 31 December 2018, which are set out on pages 7 to 8. Respectlve responsibilities of charlty trustees and examlner As the charity's trustees you are responsible for the preparation of the accounts in accordance with the Charities Att (Northern Ireland) 2008. It is my responsibility to: examine the accounts under section 65 of the Charities Act follow the procedures laid down In the general Dlrectlons glven by the Commlssion under section 65(9)(b) of the Charities Act state whether particular matters have come to my attentlon. Basis of independent examlner's report I have examined your charity accounts as required under sectlon 65 of the Charltles Act and my examination was carrled out In accordance wlth the general dlrectlons glven by the Charlty Commisslon for Northern Ireland under section 65(9)(b) of the Charities Act. My examination included a review of the accounting records kept by the charlty and a comparison of the accounts presented wlth those records. It also Included conslderatlon of any unusual Items or dlsclosures In the accounts, and seeklng explanations from you as charSty trustees concernlng any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept In accordance wlth settlon 63 of the Charltles Art 2. That the accounts do not accord with those accounting records 3. That the accounts do not comply with the accounting requirements of the Charities Att 4. That there Is further Information needed for a proper understandlng of the accounts to be reached. Independent examiner's statement I have completed my examination and have no concerns in respect of the matters (l) to (4) listed above and, in connettion with following the Directlons of the Charity Commission for Northem Ireland, I have found no matters that require drawing to your attention. Name: Trevor Wallace FCCA Signature: Relevant professional qualification or body: ACCA Address: 30 Richmond Avenue, Lisburn. BT28 2DL. Date: 2¥ Page6of9
Brookmount Cultural & Education Society Statement of Receipts and Payments - Year Ended 31 December 2018 Unrestricted Restricted Funds £ Funds £ Total 2018 Total 2017 Recel Grants 1.268 350 4.136 6.037 1,123 1,668 Fundraising activities Rent from hall 738 1.3¢J) 1.300 Donations Asset sales/loan/bank transfers TOTAL RECEIPTS 3,918 4,524 8.442 8,828 ments Direct charitable actiwty Govemance costs 6,269 628 6,269 6,797 466 360 Hall modernisation & maintenance 1,888 540 Asset purchaseslloanlbank transfers TOTAL PAYMENTS 360 8.785 9,145 7.803 Net recelptsllpayments} 703 1.025 Transfers to/lfroml funds (3,6741 3,674 Surplus/(deficltl for the year 116 587 703 1.025 Reconclllatlon 31 December 2018 315t Dec'17 Cash at bank 31 December 2017 Surplus/ldeficitl this year end 2,344 (116) 1,677 {587) 4.021 17031 2,996 1,025 Cash at bank 31 December 2018 2.228 1.090 3.318 4,021 Page7of9
Brookmount Cultural & Education Society Statement of Assets and Llabllltles- Year Ended 31 December 2018 Unrestricted Restricted Funds £ Funds £ Total 2018 Total 2017 Funds Reconclllatlon Cash at bank 31 December 2017 Surpluslldeficitl this year end 1.677 (587) 4,021 1703 2,996 1,025 (116) Cash at bank 31 December 2018 2,228 1,090 3,318 4,021 Bank Balances Bank Current Account 3,318 3,318 4.021 4,021 Total Other Assets UnStriCted Restricted Total 2018 Total 2017 Furniture lestimated Value) Caterin8 Equipment le5mIted Value) Balance of 8rant offers Hall rent due 874 940 1,814 1,425 1,910 1,SCK) 1,268 1,425 Total 874 2.365 3.239 4.678 LlabllltSe$ Committed to charitsble projects 1.677 Loans Total 1,090 1,677 Approved by the Trustees on and si8ned on their behalf bv.. lan Tolerton Vaughn Hendron Treasurer Chairper50n Page8of9
Brookmount Cultural & Education Society Notes To The Financlal Statements- Year Ended 31 De¢ember 2018 Unrestricted Restricted Total 2018 Funds £ Funds £ l. Recet t5 from Grants al LCCC Royal Weddlng Grant 2018 bl LCCC Community Support Grants Scherre 2018119. c} LCCC Community Festival Fund 2018119. Ilst 50%) dl LCCC Community Festival Fund 2018119.12nd 50%) el DAERA Micro Capitsl Grant 2,469 633 2.469 633 634 634 1,268 1.268 The funds at el above a unrestricted as they are the balance of grants received after the project was com leted. Total 1,268 4,136 2.Pa ments related to Grants al LCCC Royal Wedding Grant 2018 bl LCCC Community Support Grants Scherre 2017118. bl LCCC Community Support Grants Scheme 2018119. CI LCCC Community Festival Fund 2018119. el DAERA Micro Capital Grant 651 651 2.137 2,394 2,111 1,492 2,137 2,394 2.111 1.492 Total 8,785 8,785 3.un ent Funds related to Grants LCCC Community Support Grants SchenE 2018119. 1.090 4. Other A55ets al 120 Chairs purchased 2003 (estimated value) bl 16 Tables purchased 2003 (estimated value) CI 30 Chairs purchased 2010 (estimated value) dl 12 Tables purchased 2010 (estimated value) el Catering equipment (estimated value) fl Grant Offers.. gl Hall rent due.. 570 570 304 427 427 513 513 1.425 IN25 Total 874 2,365 3,239 Page9of9