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¢ cu￿ent 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 ch￿lty 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 Ass￿l2t10n 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 i￿ueS 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 I￿￿teeS on our examination of the accounts for th¢ ycar
ended 31 May 2026 which are set oul on pages 7 to 8.
R￿peCtive 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 trU￿eeS 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 ch￿geS
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 I￿S been registered as a Charity by the Charlty Commission for
Nortbern Ireland with effect from April 2016.
MtDonald O'Neill & C
Chartered Accountants