ROCK COMMUNITY ASSOCIATION
NORTHERN IRELAND CHARITY No NIC103179
REPORT AND FINANCIAL STATEMENTS
FOR THE 12 MONTH PERIOD ENDED 31 MAY 2024
McDonald O'Neill & Co.
Chartered Accountants
5 Union Buildings
Union Place
DUNGANNON
BT70 IDL

ROCK COMMUNITY ASSOCIATION
Index to the Financial Statements
for the 12 month period ended 31 May 2024
GENERAL INFORMATION.........,.................,..........................................................,............,........
TRUSTEES REPORT.......................................................................................................................
INDEPENDENT EXAMINER'S REPORT.,.....................,..,........................................................ ...........
INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 2024.......,..........
BALANCE SHEET AS AT31 MAY 2024.,....................................................................................
NOTES TO THE FINANCIAL STATEMENTS FOR THE 12 MONTH TO 31 MAY 2024.........
McDonald O'Neill & Co.
Chartered Accountants

ROCK COMMUNITY ASSOCIATION
GENERAL INFORMATION
Trustees
Mr Gabriel Gr¢en¢ (Chairperson)
Mr John McNally (Treasurer)
Mr Damien McKiernan (Secretary)
Mr Aidan McDonald
Mr Raymond Mccreesh
Mr Gary Clerkin
Mr Peter Cush
Administrative address
9 Cloghog Road
COOKSTOWN
BT80 8RN
Accountants
McDonald O'Neill & Co.
Chartered Accountants
5 Union Buildings
Union Place
DUNGANNON
Co. Tyrone
BT70 IDL
Bankers
Bank of Ireland
32 James Street
COOKSTOWN
BT80 8LU
Charity Number
NIC103179
McDonald O'Neill & Co.
Chartered Ae¢ountant5

ROCK COMMUNITY ASSOCIATION
TRUSTEES REPORT
Structure, Governance & Management in Northern Ireland
The current Trustees and members of the Committee are:_
Mr Gabriel Greene (Chairperson)
Mr John McNally (Treasurer)
Mr Damien McKiernan (Secretary)
Mr Aidan McDonald
Mr Raymond Mccreesh
Mr Gary Clerkin
Mr Peter Cush
Th¢ day to day running of the charity is managed by Mr Gabriel Greene.
Charitable Status
The Club has been accepted as a charity for tax purposes by the Inland Revenue.
The Club has been registered with the Charity Commission for Northern Ireland from
26th April 2016 under the Charity number'.-
NIC103179
Statement of Compliance
In setting our objectives and planning our activities for the year the trustees have
given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities have helped to achieve the
charity's purposes and provide a benefit to the beneficiaries.
Principal Activities
The Rock Community Association was established to allow local people to have an
opportunity to engage in community development at a local level. This benefits not
only the people immediately involved with the association but all those attending our
leisure and educational activities.
The association continued to highlight local issues throughout the year and money
was raised for a very worthy charity. Local issues were also highlighted by the
association and positive outcomes sought. The annual charity tractor run was centre
stage again this year. The Christmas festivities also took place and were very
successt"ul. These events were supported by grants from Mid Ulster Council. There
were also events held at Halloween and Easter
M¢Donald O'Neill & Co.
Chartered Accountants

ROCK COMMUNITY ASSOCIATION
Financial Review
The Trustees have a procedure in place to review the accounts annually.
The charity's accounts will be prepared each year to 31 May. These accounts cover
the year to 31 May 2024 and reveal a Deficit of £2,806
SIGNED:
SIGNED:
stee

ROCK COMMUNITY ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ROCK COMMUNITY ASSOCIATION
We report to the charity trustees on our examÈnation of the accounts for the year
ended 31 May 2024 which are set out on pages 7 to 8.
Respective responsibilities of trustees and examiner
As the charity trustees you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act (Northern Ireland) 2008.
It is our responsibility to..
examine the accounts under section 65 of the Charities Act (Northern Ireland)
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 our attention.
Basis of independent examiner's report
We have examined your charity accounts as required under section 65 of the Charities
Act and our examination was carried out in accordance with the general Directions
given by the Charity Commission for Northern Ireland under section 65(9)(b) of the
Charities Act.
Our examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also includes
consideration of any unusual items or disclosures in the accounts, and seeking
explanations from you as charity trustees concerning any such matters.
Our role is to state whether any material matters have come to our attention giving us
cause to believe:
l. That accounting records were not kept in accordance with section 63 of the
Charities Act
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 Act
4. That there is further information needed for a proper understanding of the
accounts to be reached.
Independent examiner's statement
We have completed our examination and have no concerns in respect of the matters
(l) to (4) listed above and, in connection with following the Directions of the Charity
Commission for Northern Ireland, we have found no matters that require drawing to
your attention.
AL Q )thcJi) 01
MCDONALD O'NEILL & CO
Chartered Accountants
5 Union Buildings
Union Place
Dungannon
Co. Tyrone
Date:
lJJF4
McDon8ld O'Neill & Co.
Chartered Accountants

ROCK COMMUNITY ASSOCIATION
INCOME & EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
2024
2023
INCOME
Grants and donations
Other event proceeds
1,550
2,395
4,327
7,520
Total Income
3,945
11,847
EXPENDITURE
Insurances
Event costs
Training costs
Repairs & running costs
Donations to charity
470
2,611
320
705
2,500
310
4,592
5,000
6,606
Financial Expcnses
Bank charges
9,902
145
188
Total Expenses
6,751
10,090
(DEFICIT)ISURPLUS FOR THE YEAR
(2,806)
1,757
We approve the financial statements which comprise the Revenue Account, Balance Sheet
and Notes. We acknowledge our responsibility for the financial statements, including the
appropriateness of the accounting policies, and for providing McDonald O'Neill & Co. with
all information and explanations necessary for their compilation.
SIGNED:
ee
SIGNED:
ustee
McDonald O'Neill & Co.
Chartered Accountant5

ROCK COMMUNITY ASSOCIATION
BALANCE SHEET AS AT 31 MAY 2024
Notes
2023
2023
FIXED ASSETS
Equipment
4,084
4,084
CURRENT ASSETS
Bank Accounts
Cash on hand
3,060
5,866
3,060
5,866
CURRENT LIABILITIES
Creditors & Accruals
NET CURRENT
LIABILITIESIASSETS
3,060
5,866
DEFERRED CREDIT
TOTAL ASSETS
7.144
9,950
Represented By:
Funds at start of the year
(Deficit)/Surplus for year
9,950
(2,806)
8,193
1,757
FUNDS BALANCE
7,144
9,950
McDonald O'Neill & Co.
Chartered Accountants

ROCK COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE 12 MONTH TO 31 MAY 2024
I. CHARITY COMMISSION
Th¢ Club h&s been registered as a Charity by the Charity Commission for
Northern Ireland with effect from April 2016.
McDonald O'Neill & Co.
Chartered Accountants