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← Rock Community Association

2025-05-31-accounts

ROCK COMMUNITY ASSOCIATION

NORTHERN IRELAND CHARITY No NIC103179

REPORT AND FINANCIAL STATEMENTS FOR THE 12 MONTH PERIOD ENDED 31 MAY 2025

McDonald O’Neill & Co. Chartered Accountants 5 Union Buildings Union Place DUNGANNON BT70 1DL

ROCK COMMUNITY ASSOCIATION

Index to the Financial Statements

for the 12 month period ended 31 May 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |INDEPENDENT|EXAMINER'S|REPORT|.............cccccccceccscscscececeecsesescscecscacscscscscececsasscasaseceasacscssssstseeses|6| |INCOME &|EXPENDITURE|ACCOUNT FOR THE YEAR ENDED|31|MAY|2025|..............00..|7| |BALANCE|SHEET AS|AT|31|MAY|2025|.u.cccccccccscececescecescecececessscscscescscsceacssessasssessateussesevssaseacseeee|8| |NOTES|TO|THE FINANCIAL|STATEMENTS|FOR THE|12|MONTH TO|31|MAY|2025.........9|

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McDonald O’ Neill & Co. Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

GENERAL INFORMATION

Trustees Mr Gabriel Greene (Chairperson) Mr John McNally (Treasurer) Mr Damien McKiernan (Secretary) Mr Aidan McDonald Mr Raymond McCreesh Mr Gary Clerkin Mr Peter Cush Administrative address 21 Ballynakilly Road Sandholes COOKSTOWN BT80 9BX Accountants McDonald O’Neill & Co. Chartered Accountants 5 Union Buildings Union Place DUNGANNON Co. Tyrone BT70 1DL Bankers Bank of Ireland 32 James Street COOKSTOWN BT80 8LU Charity Number NIC103179

Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

TRUSTEES REPORT

Structure, Governance & Management in Northern Ireland

The current Trustees and members of the Committee are:-

The 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 successful. These events were supported by grants from Mid Ulster Council. There were also events held at Halloween and Easter

McDonald O’Neill & Co. Chartered Accountants

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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 2025 and reveal a Surplus of £850.

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McDonaldOPNeiI& Con —“(i‘“‘“‘OSOSOSOSOCS™S~~™S Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ROCK COMMUNITY ASSOCIATION

We report to the charity trustees on our examination of the accounts for the year ended 31 May 2025 which are set out on pages7 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:

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:

  1. 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 (1) 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. MCDa-en ne +&

McDONALD O’NEILL & CO

Chartered Accountants 5 Union Buildings Union Place Dungannon Co. Tyrone Date: 9o-4\75

McDonald O’Neill & Co. Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 2025

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|||||| |---|---|---|---|---| |2025|2024| |£|£| |INCOME| |Grants|and|donations|1,935|1,550| |Other|event proceeds|3,265|2,395| |Total|Income|5,200|3,945| |EXPENDITURE|,| |Insurances|475|470| |EventTrainingcostscosts|_|2,211-|2,611320| |Repairs &|running|costs|-|705| |Donations|to|charity|1,500|2,500| |4,186|6,606| |Financial|Expenses| |Bank charges|164|145| |Total|Expenses|4,350|6,751| |SURPLUS((DEFICIT)|FOR THE YEAR|850|(2,806)|

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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.

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McDonald O’Neill & Co. Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

BALANCE SHEET AS AT 31 MAY 2025

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|||||||| |---|---|---|---|---|---|---| |Notes|2025|2024| |£|£| |FIXED|ASSETS| |Equipment|7,084|4,084| |CURRENT|ASSETS| |Bank|Accounts|2,860|3,060| |Cash|on|hand|-|-| |2,860|3,060| |CURRENT|LIABILITIES| |Creditors|&|Accruals|=|:| |NET CURRENT|2,860|3,060| |LIABILITIES/ASSETS| |DEFERRED|CREDIT|(1,950)|-| |TOTAL|ASSETS|7,994|7,144| |Represented|By:| |Funds|at|start|of the|year|7,144|9,950| |Surplus/(Deficit)|for|year|850|(2,806)| |FUNDS BALANCE|7,994|7,144|

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McDonald O’ Neill & Co. Chartered Accountants

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ROCK COMMUNITY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE 12 MONTH TO 31 MAY 2025

1. CHARITY COMMISSION

The Club has been registered as a Charity by the Charity Commission for Northern Ireland with effect from April 2016.

McDonald O’Neill & Co. Chartered Accountants

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