Charity registration number.. 103186
Downpatrick Football Club
Financial Statements
Year Ended 31 May 2023
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
Co. Down
BT30 6BW

Downpatrick Football Club
Financial Statements
Year Ended 31 May 2023
Contents
Page
Charity Reference and Administrative Details
Trustees. Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
8-13

Downpatrick Football Club
Charity Reference and Administrative Details
Year Ended 31 May 2023
Charity registration number
103186
Trustees
Mr Paul Moore (Chairman)
Mr Tony Mcshane (Treasurer)
Mr Jonathan Holland (Secretary)
Mr Mark Murphy
Mr Mark Mccann
Mr Andrew Healey
Mr Barry McDowell
Mr Conal Gardner
Mr David Sharvin
Mr Liam Toner
Mr Marty McGarry
Mr Nigel Peacock
Mr Paul Keown
Mr Ryan Madine
Accountants
KPS Chartered Accountants
Chartered Tax Advisers
Registered Auditors
35 Irish Street
Downpatrick
Co Down
BT30 6BW
Solicitor
Scullion & Green Solicitors
50 St Patrick's Avenue
Downpatrick
Co. Down
BT30 6DW
Bankers
Ulster Bank
218 Market Street
Downpatrick
Co. Down
BT30 6BU

Downpatrick Football Club
Trustees, Annual Report
Year Ended 31 May 2023
The Trustees present their annual report and the financial statements of the charity for the
year ended 31 May 2023. The trustees have adopted the provisions of the Statement of
Recommended Practice (SORP) "Accounting and Reporting by Charities. (FRS 102) in
preparing the annual report and financial statements of the charity.
Trustees of the charity
The trustees who have served during the year and since the year end were as follows:
Mr Paul Moore (Chairman)
Mr Tony Mcshane (Treasurer)
Mr Jonathan Holland (Secretary)
Mr Mark Murphy
Mr Mark Mccann
Mr Andrew Healey
Mr Barry McDowell
Mr Conal Gardner
Mr David Sharvin
Mr Liam Toner
Mr Marty McGarry
Mr Nigel Peacock
Mr Paul Keown
Mr Ryan Madine
Objectives and activities
Downpatrick Football Club has been established to further the advancement of Amateur
Soccer in the broader Downpatrick Area. Currently Downpatrick FC has one senior men's
team competing in the Nl Amateur Football League, one senior women's team competing in
the Nl Women's Football League. The football club also has a number of teams completing in
the South Belfast Youth Football League (SBYFL) our u19's, 16's, 15's and 14's. Our under
11's, 12's, 13's and mini soccer section {u7's, u8's, u9's and u10's} also compete in the DYFL.
Downpatrick Football Club provides the opportunity for people from the Downpatrick Area to
participate in organised sport for the purposes of health and wellbeing.
The main purposes of the Club are to provide facilities for and to promote participation in the
amateur sport of football in the Downpatrick area and its environs in Co. Down without
distinction of age, gender, nationality, ethnic minority, religious beliefs, or disability. In pursuit
of these objectives, the club will also seek to promote peace and reconciliation.
Public benefit statement
The charity has given careful consideration to the Charity Commission for Northern Ireland's
guidance on public benefit to ensure that the activities entered into during the year have helped
to achieve the charity's objectives and activities as well as providing public benefit.
Achievements and performance
The football club continue to liaise with the South Eastern Health Trust in trying to secure the
land identified as a potential site to build a much needed facility for the football club and the

Downpatrick Football Club
Trustees, Annual Report
Year Ended 31 May 2023
wider community. We are doing this in partnership with Development Trusts Nl, Newry
Mourne and Down District Council, local Gouncillors, and the local MLA'S.
On the pitch all teams within the football club are continuing to play in their respective
leagues - the football club made the decision to return the senior team to the local league to
try and encourage players back to the club. In the first season they won their league, gaining
promotion and the league cup. Each age group nearing maximum numbers in terms of
membership and capacity with our u14's fielding two teams. The club continues to explore
the possibilities of increasing teams at the various age groups.
Financial review
The results for the year are set out in detail on pages 6 to 13. The club had a net deficit in the
year of (£4,348) (2022: net deficit £5,410). At 31 May 2023, the total funds of the charity
amounted to (£6,688) (2022. (£2,340)) comprising of restricted funds of £1,265 (2022.. £1,915)
and unrestricted funds of (£7,953) (2022.. (£4,255).
Reserves policy
The clubs policy is to maintain sound financial control with a policy of charging sensible rates
for membership, players dues, football gear and gate re￿iptS to ensure healthy reserves to
cope with any unforeseen costs that may arise.
Plans for future periods
Plans for the future include identifying a site on which to construct football playing facilities,
update the club's business plan and seek new sources of funding to help finance the cost of
developing the aforementioned facilities.
Structure, governance and management
Downpatrick Football Club is managed a small number of trustees. Many hours are given free
of charge to ensure the smooth running of the club and we are committed to providing facilities
for and to promote participation in the amateur sport of football in the Downpatrick area and
its environs in Co. Down.
Trustees, responsibilities statement
The trustees are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Northern Ireland requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the
charity and of the incoming resources and application of resources of the charity for that
period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP 2019 (FRS 102).
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any
material departures disclosed and explained in the financial statements.,

Downpatrick Football Club
Trustees, Annual Report
Year Ended 31 May 2023
prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and enable them to ensure
that the financial statements comply with the Charities Act (Northern Ireland) 2008, the
Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 and the provisions of
the trust deed. They are also responsible for safeguarding the assets of the charity and hen
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the board of trustees on
Mr Paul Moore
Trustee

Downpatrick Football Club
Independent Examiners Report
Year Ended 31 May 2023
Independent Examiner's Report to the Trustees of Downpatrick Football Club
I report on the accounts of the charity for the year ended 31 May 2023 which are set out on
pages 1 to 13.
Respectlve responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts in accordance
with the Charities Act (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 Directions given by the Charity
Commission for Northem Ireland under section 65(9)(b) of the Charities Act., and
state whether particular matters have come to my attention.
Basis of independent examinerfs report
I have examined your charity accounts as required under section 65 of the Charities Act and
my examination was carried out in accordance with the general Directions given by the Charity
Commission for Northern 5reland under section 65(9)(b) of the Charities Act.
My examination included a review of the accounting records kept by the charity and a
comparison of the accounts presented with those records. It also included consideration of
any unusual items or disclosures in the accounts and seeking explanations from you as charity
trustees conceming any such matters.
My role is to state whether any material matters have come to my attention giving me 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 brJ
reached.
Independent examiner's statement
I have completed my 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, I have found no matters that require drawing to your attention.
KPS Cha
ed Accountants
Chartered
ax Advisers
Registered Auditors
35 Irish Street
Downpatrick
BT30 6BW
Date:

Downpatrick Football Club
Statement of Financial Activities
Year Ended 31 May 2023
2023
2022
UnrestrScted Restricted
funds
funds
Total
Total
Note
Funds
Donations
Charitable activities
Fundraising
Total income
6,450
15,910
10,332
32,692
19,450
11,854
31,304
19,450
11,854
31,304
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6,300
28,702
35.002
6,300
29,352
35,652
6,000
32,102
38,102
650
650
Net funds l (deficit)
(3.698)
(650)
(4,348) (5,410)
Transfer from restricted
funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12
(3,698)
(650)
(4,348) (5.410)
12
12
(4,255)
(7.953)
1,915
1,265
(2,340)
3,070
16,688) (2,340)
All income derives from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.

Downpatrick Football Club
Balance Sheet
Year Ended 31 May 2023
2023
2022
Note
Fixed assets
Tangible assets
Current assets
Stock
Debtors
Cash at bank and in hand
1,466
100
100
4,950
781
5,831
670
770
Creditors: amounts falling due within one year
Creditors
10
5,375
5,375
4,605
(4,605)
2,083
6,688
6,554
6,554
723
743
3,083
2,340
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Net assets
Charity Funds
Restricted funds
Unrestricted funds
Total charity funds
12
12
1,265
7,953
6,688
1,915
4,255
2,340
Signed on behalf of the board of trustees on
Mr Tony Mcshane
Trustee

Downpatrick Football Club
Notes to Financlal Statements
Year Ended 31 May 2023
Summary of significant accounting policies
(a) General information and basis of preparation
The charity constitutes a public benefit entity as defined by FRS 102. The financial
statements have been prepared in accordan￿ with Accounting and Reporting by
Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (Charities SORP (FRS 102)), Charities Act (Northern
Ireland) 2008 and UK Generally Accepted Practi￿.
The charity has applied Update Bulletin 1 as published on 2 February 2016 and does
not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.
The financial statements are prepared on a going concern basis under the historical cost
convention, modified to include certain items at fair value. The financial statements are
presented in sterling which is the functional currency of the charity and rounded to the
nearest £.
The significant accounting policies applied in the preparation of these financial
statements a￿ set out below. These policies have been consistently applied to all years
presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of
the general objectives of the charity and which have not been designated for other
purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions
imposed by donors or which have been raised by the charity for particular purposes. The
cost of raising and administering such funds are charged against the specific fund. The
aim and use of each restricted fund is set out in the notes to the financial statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when
the charity is legally entitled to the income after any perfomiance conditions have been
met, the amount can be measured reliably and it is probable that the income will be
received.
For donations to be recognised the charity will have been notified of the amounts and the
settlement date in writing. If there are conditions attached to the donation and this
requires a level of performance before entitlement can be obtained then income is
deferred until those conditions are fully met or the fulfilment of those conditions is within
the control of the charity and it is probable that they will be fulfilled.
Donated facilities and donated professional services are recognised in income at their
fair value when their economic benefit is probable, it can be measured reliably and the
charity has control over the item. Fair value is determined on the basis of the value of the
gift to the charity. For example the amount the charity would be willing to pay in the open
market for such facilities and services. A corresponding amount is recognised in
expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP
(FRS 102). Further detail is given in the Trustees, Annual Report.

Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2023
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under
headings that aggregate all costs related to the category. Expenditure is recognised
where there is a legal or constructive obligation to make payments to third parties, it is
probable that the settlement will be required and the amount of the obligation can be
measured reliably. It is categorised under the following headings:
Costs of raising funds includes of draw expenditure.
Expenditure on charitable activities includes costs associated with running the club.
and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure
arose.
(e) Administration costs allocation
Administration costs are those that assist the work of the Charity but do not directly
represent charitable activities and include office costs and governance costs. They are
incurred directly in administration of the objects of the charity. Vvhere administration
costs cannot be directly attributed to particular headings they have been allocated to
cost of raising funds and expenditure on charitable activities on a basis consistent with
use of the resources. The analysis of these costs is included in note 5 and note 6.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated
depreciation and accumulated impairment losses.
Cost includes costs directly
attributable to making the asset capable of operating as intended. Costs in relation to
land and buildings are being depreciated over a period of 5 years at a rate of 201>/0 per
annum on a straight-line basis.
(g) Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete
and sell. Cost includes all costs of purchase, costs of conversion and other costs
incurred in bringing stock to its present location and condition. Cost is calculated using
the first-in, first-out formula. Provision is made for damaged. obsolete and slow-moving
stock where appropriate.
(h) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one
year are recorded at transaction price. Any losses arising from impairment are
recognised in expenditure.
(i) Going concern
The financial statements have been prepared on a going concern basis as the trustees
believe that no material uncertainties exist. The trustees have considered the level of
funds held and the expected level of income and expenditure for 12 months from
authorising these financial statements. The budgeted income and expenditure is
sufficient with the level of reserves for the charity to be able to continue as a going
concern.

Downpatrick Football Club
Notes to Financial Ststements
Year Ended 31 May 2023
Income from donations
2023
2022
Grants
6,450
6,450
Income from grants was £NIL (2022: £6,450) of which £Nil (2022.. £1,500) was
attributable to unrestricted funds and £Nil (2022: £4,950) was attributable to restricted
funds.
Income from charitable activities
2023
2022
Sponsorship
Players Dues
Membership
Gate Receipts
Other Income
2,090
380
17,360
15,530
15,910
Income from charitable activities was £19,450 (2022.. £15,910) of which £19,450 (2022:
£15.910) was attributable to unrestricted funds and £Nil (2022: £Nil) was attributable to
restricted funds.
Fundraising
2023
2022
Fundraising events
11,854
11,854
10,332
10,332
Income from fundraising activities was attributable unrestricted funds.
Analysis of expenditure on ralsing funds
2023
2022
Cost of prizes
6,300
6,300
6,000
6,000
£NIL (2022.. £NIL) of the above costs were attributable to restricted funds. £6,300 (2022..
£6,000) of the above costs were attributable to unrestricted funds.
10

Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2023
Analysis of expenditure on charitable activities
2023
Total
2022
Total
Administration
costs
Entry Fees & Fines
Pitch Hire Costs
Cleaning Costs
Transport Costs
Referee Costs
Sports Gear & Equipment
Donations
Medical Fees
Rent
Legal & Professional Fees
Staff Training
Printing Postage & Stationery
Sundry Expenses
Accountancy Fees
Insurance
Fundraising Costs
Bank Fees
Website Costs
Bank loan interest
Depreciation Charge
1,592
13,974
1,592
13,974
1,288
12,502
6,432
2,267
6,432
2,267
4,180
5,195
508
508
31
4,950
650
650
516
730
600
552
650
516
730
600
552
837
600
261
40
43
59
1,466
32,102
65
1,466
29,352
65
1,466
29,352
£650 (2021: £5,600) of the above costs were attributable to restricted funds. £28,702
(2022 £26,502) of the above costs were attributable to unrestricted funds.
Net incomel(expenditure) for the year
Net incomel(expenditure) is stated after charging l (crediting):
2023
2022
Depreciation of tangible fixed assets
1,466
1,466
Independent examinerfs remuneration
The independent examiner's remuneration amounts to £600 (2022.. £600).

Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2023
Tangible fixed assets
Land and
buildings
Totsl
Cost or valuation:
At 1 June 2022
Additions
Disposals
At 31 May 2023
Depreciation:
At 1 June 2022
Depreciation Charge
At 31 May 2023
Net book value:
At 31 May 2023
At 31 May 2022
7,330
7,330
7,330
7,330
5,864
1,466
7,330
5,864
1,466
7,330
1,466
1,466
10 Creditors: amounts falling due wlthin one year
2023
2022
Bank Loan
Trade Creditors
Accruals
1,000
3,275
1,100
5,375
1,000
4,955
600
6,555
11 Creditors: amounts falling due after one year
2023
2022
Bank Loan
2,083
2,083
3,083
3,083
12 Fund reconciliation
Unrestricted funds
Balance
at 1 June
2022
Balance at
Income Expenditure Transfers 31 May
2023
General funds
(4,255) 31,304
(35.002)
(7,953)
12

Downpatrick Football Club
Notes to Financial Statements
Year Ended 31 May 2023
Restricted funds
Balance at
1 June
2022
Balance at
Income Expenditure Transfers 31 May
2023
Santander Foundation
1,915
650
1,265
Unrestricted funds
Comprise funds that the trustees are free to use in accordan￿ with the charity's
objectives.
Restricted funds:
Santander Foundation- This is a specific grant award to fund coaching courses for
disadvantaged excluded young people. The club has been unable to expend all of the
funds re￿iVed in respect of this grant within the stipulated 12-month time period. The
Trustee's have advised this issue has been discussed with the Santander Foundation.
It is the club's intention to expend these funds for the purpose provided going forward.
13