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
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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
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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.
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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
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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¥
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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
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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
Un￿StriCted Restricted
Total 2018 Total 2017
Furniture lestimated Value)
Caterin8 Equipment le5￿mIted 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
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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
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