ROCK COMMUNITY ASSOCIATION NORTHERN IRELAND CHARrrY No NIC103179 REPORT AND FINANCIAL STATEMEIYTS FOR THE 12 MONTH PERIOD ENDED 31 MAY 2026 M¢Donald O'Neill & Co. Chartered Aeeountants 5 Uoion Buildings Union Place DUNGANNON BT70 IDL
ROCK COMMUNITY ASSOCIATION Index to the Financial Statements for the 12 month period ended 31 May 2026 GENERAL INFORMATION....................................-...................................................................... TRUSTEES REPORT....................................................................................................................... INDEPENDENT &YAMINER'S REPORT...................-......................................................................... INCOME & EXPENDITURE ACCOUNT FOR THE YEAIi ENDED 31 MAY 2026.................. BALANCE SHEET AS AT31 MAY 2026.........-........................................................................... NOTES TO THE FINANCIAL STATEMENfs FOR THE 12 MONTH TO 31 MAY 2026......... MeDonald O'Ntill & Co. Chartered Ac¢oMntsnts
ROCK COMMUNITY ASSOCIATION GENERAL INFORMATION Trustees Mt Raymond Mccreesh (Chairperson) Mr John M¢Nally (Treasurer) Mr Damien MGKien]an (Secretary) MT Aidan McDonald Mr Gary Clerkin Mr Peter Cush Administrative address 21 Ballynakilly Road Sandholes COOKSTOWN BT80 9BX Ateountants McDonald O'Neill & Co. Chartered Accountants 5 Union Buildings Union Place DUNGANNON Co. Tyrone BT70 IDL Bank¢rs Bank of tTeland 32 James Street COOKSTOWN BT80 8LU Charity Number NIC103179 MeDoDald O'Neill & Co. Chartered A¢tountants
ROCK COMMUMTY ASSOCIATION TRUSTEES REPORT Structsre, Governance & ManagemeDt in Northern Ireland Th¢ cuent Trustees and members of the Committee are:_ Mr Rayrnond Mccreesh (Chai4xrson) Mr John McNally {TreasureT) MT Damien McKiernan (Secretary) Mr Aidan McDonald Mr Gary CleTkin Mr Peler Cush The day to day nll]ning of the chlty is managed by Mr Raymond Mccreesh Charitable Status The Club l]&8 been accepted as a charlty for tax purposes by the Inland Revenue. The Club has been registered wilh the Charity Commission for Northern Ireland from 26th April 2016 under the Charity number:. NICI03179 Statement of Complianee 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 publi¢ benefit to ensu that the activities have helped to achieve the clwity's puryx)ses and provid¢ a benefit lo the beneficiarie& Principal Aetivities The Rock Community Assl2t10n was established to allow local people lo have an opportunity to ¢ngage 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. Th¢ association continued to highlight local i&sues thN)ughDut the year and money was raised foT a very worthy charity. Local iueS were a]so highlighted by the association and positive outcomes sought. The annual charity tra¢tor run was centre stage again this year. The Christmas festivities also took place and w¢re 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 Ac£ounlaR15
ROCK COMMtNITY ASSOCIATION Financial Revicw The Trustees have a procedure in plxe to review the accounts annually. The charity's accounts will be prepared each year to 31 May. These accounts cover the yrar to 31 May 2026 and reveal a Surplw of £ 1.248 SIGNED: stee McDoDald OYNeill & C Chartered Accountants
ROCK COMMUNITY ASSOCIATION INDEPENDENT EXAMtNER'S REPORT TO THE TRUSTEES OF ROCK COMMUNITY ASSOCIATION We report to the charity IteeS on our examination of the accounts for th¢ ycar ended 31 May 2026 which are set oul on pages 7 to 8. RpeCtive responsibilities of trustee5 and examiner As the charity trust¢es you ar¢ responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. li is our responsibility to: examine the accounts under section 65 of the Charities Acl (Northern Ireland) foLLow the PTocedures laid down in tbe general DiTections given by the Charity Commission for Nortbern Ireland under section 65(9)(b) of the Charities Act. state whether particular matkrs have come to our attention. Basis of independent examiner's report We hav¢ examined your charity ac¢ounts as required undeT sectlDn 65 of the Charities Act and our examination was carried out in ac¢ordan¢e with the general Directions given by the Charity Comtnission for Northern Ireland under section 65(9)(b) of the Charities Act. Our examination included a review of ihe accounting records kcpt by the charity and a comparison of the accounts presented with tbose records. It alsi) includes consideration of any unusual items or disclosures in the &counts, and seeking explanations from you as chaTity trUeeS concerning any such matters. Our role is to State whether any material matters have come to our attention giving us cause to believe: l. Thai accounting Tecords were not kept in accordance with section 63 of the Charities Act 2. That the accounts do not accord with those accountinB re¢oThJs 3. That the accounts do not comply with the accounting requirements of the Charities Aci 4. Thai there is fither infonnation needed for a proper underslanding of the accounts to rea¢hed. Independent examiner's statement We have cotnpleted our examination and have no concerns in respect of the matt¢rs (l) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northem Ireland. we have found no matters that require drawing lo our attention. u'nUi4 . MCDONALD O'NEILL & CO Chartered Accountants 5 Union Buildings UDiOll Pla¢e Dungannon Co. Tyrotte Date: McDon%ld O'Neill & Co. Chartered AeeountaDts
ROCK COMMUNITY ASSOCIATION INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 2026 2026 2025 COME Grants and donatiODS Other event proceeds 2,471 2,000 1,935 3,265 Total Income 4,471 5,200 EXPENDITURE Insurances Event eosts Training costs Repairs & running costs Donations to charity 475 1,612 475 2,211 1,000 1,500 3,087 Financial Expenses Bank chgeS 4,186 136 164 Total Expenses 3,223 4,350 SURPLUS FOR THE YEAR 1.248 850 We appTove the financial statements which comprise the Revenue Account. Balance Sheet and Notes. We acknowledge our responsibility frir the financial statements, including the appropriateness of the accounting policies. and for providtng McDonald O'N¢ill & Co. with all information and ¢xplanation5 necessary for their compilation. ee McDoDald O?Neill & Co. Chartered A¢couDlants
ROCK COMMUNTfY ASSOCIATION BALANCE SHEET AS AT 31 MAY 2026 Notes 2026 2025 FIXED ASSETS Equipment 9,333 7,084 CURREiYf ASSETS Bar Accounts C&sh on hand 3.703 2,860 3.703 2,860 CURRENT LIABILITIES Creditors & Accruals NET CURRENT LIABILrriESIASSETS 3,703 2.860 DEFERRED CREDIT (3,794) (1.950) TOTAL ASSETS 9,242 7,994 Represented By: Funds at start of ihe year Surplus for year 7,994 1.248 7,144 850 9,242 7,994 MeDonald O'Neill & Co. Chart¢r¢d Aeeountattts
ROCK COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMEIYTS FOR THE 12 MONTH TO 31 MAY 2026 I. CHAIUTY COMMtssioiY The Club IS been registered as a Charity by the Charlty Commission for Nortbern Ireland with effect from April 2016. MtDonald O'Neill & C Chartered Accountants