Company Registration Numbgr: N1024434 Aughakillymaude Community Association {A Gompany limlted by guarantee, not havlng a Share capltal) Directors. Report and Unaudited Financial Statements for the financial year ended 31 March 2023 Cooperlrvlne Ltd Chartered Accountants 6 Townhall Street Ennlskillen Co Femianagh BT74 7BA Northern Ireland
Aughakillymaude Community Association IA company Ilmltgd by guardnfee. not havlng a Share capital) CONTENTS Page Dlrectors and Other Informatlon Combined Dlrectors, and Trustees, Report Independent Examiners, Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 9-11 Supplementary Information on Income and Expendlture Account 13
Aughakillymaude Comrnunity Association {A company Ilmltsd by guarantee, not havlng a share capltal} DIRECTORS AND OTHER INFORMATION Dlrectors Mary Winterson James B Mcmanus Joseph Gunn Anne Marfe Owens Company Secretary Mary Wlnterson Company Reglstratlon Number N1024434 Registered Office 89 Knocknlnny Road Aughaklllyrnaude Derrylin Co. Fermanagh BT92 9JT North8rn Ireland Buslness Address Aughaklllymaude Communlty Centre Aughaklllymaude Derrylin Co Fermanagh BT92 gJr Accountants Cooperlrvlne Ltd Chartered Accountants 6 Townhall Street Enniskillen Co Femianagh BT74 7BA Northem Ireland Bankers Bank of Ireland 141 Main Street Llsnaskea Co Fermanagh BT92 OJE Notthem Ireland Sollcltors Murphy & Mcmanus Solicitors 143 Main Street Llsnaskea Co Femianagh BT92 OJE Northem Ireland
Aughakillymaude Community Association IA company Ilmlted by guaranteB. not havlng a share capiiall Directorfs and Trustees. Combined Report The dlrectorsllrustees presenttheir report and the unaudlled fnancial staleTnents forthe financial year ended 31 March 2023. The Company Is Ilmlted by guarantee not having a share Lxpital. Aughakillymaude Cotnrnunily Association is registered as a charlty wlth the Charity Commission for Northem Ireland (Charity number 103210) and is a company limited by guarantee. not havlng a share capital (Company number Nl 024434). Aughakillymaude Community Centre, Aughakillymaude, Derrylln, Co. Femanagh, BT92 9JT is the r&glstered offi, whlch is also Ihe prfnclpal place of activity of the charllable cornpany. The financial statements comply wlth the Charities Act {Northem Ireland) 2008 and 2013, Ihe Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Flnanclal Reporting Standard applicable lo the UK and Republic of Ireland (FRS 102) (January 2022). Dlrectorsrrrustegs The dlrectorsltruslees who served durlng the financial year are as follow5.. Mrs M Winterson MrJ B McManu5 MrJ Gunn Mrs A Owens The diredor51trustees, alongside a voluntary committee, are responsible forthe day-to-day running of the organisalion. Staternent of Directors. J Trustee8' ReBponBibilities The direclorsnrustees are responslble for preparfng the Comblned Directorfsrrruslees, Report and Ihe financlal statemen15 In aGGordanGe with appllcable law and regulation5. Both Company law and Charity law r8quire the directorsllrustees to prepare financial statement for each financial year. Under these law8 the directorsltrustees have elected to prepare the financial statements in accordanc8 with Unlted Klngdom Generally Accepted Accounting Practice {Uniled Kingdom Accounting Standards and applicable law). Under these laws the directorsnrustees must ncl approve the financlal statements unless they are satisfied that they glve a true and falr vlew of the state of affalr5 of the charitable company and of the 5urplu5 or deficit of the company for that period. In preparing Ihese financlal statements, the dlrectorsllrLtstees are requlred to: select sultable accountlng policies and apply them consislenlly; make judgements and accounting e5tlmate5 that are reasonable and prudent; state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements., prepare the financial statements on the golng concem basls unless it is inappropriate to presum8 that Ihe company wlll contlnue In buslness. The dlrectorsltru5tees have overall responsibility for ensuring that the charitable company has appropriate systems of control, financial and otherwise. They are also responsib18 for keeping proper accounting records which disclose with teasonable accuracy at any lirne the financial position of the charity and enable them to ensure the financial statements comply with the approprfala accounting standards. They are also responslble for the safeguardlng of assets of the charfty and hence for taklng reasonable steps for the prevention and detectlon of fraud and other irregularilles.
Aughakillymaude Cornmunity Association (A company Ilmlted by guarante8, not havlng a share Gapitall SpeGlal provlsions relatlng to small companles The above report has been prepared In accordance with the special pll)ViSiDns relating lo small Companies wlthln Part 15 ofthe companies Act 2006. Charitable purpose To promote the benefit of the communily in the Aughaklllymaude distrfct of County Fermanagh. To promole the benefit and interests of the inhabitants of the area of benefit, wilhoul distlnGtion of age, sex, race, polltlcal or rellgious or olher oplnlons by assoGialing the statutory authorilles, voluntary organisallons, institutions and inhabitants In a common effort to advance education and lo provlde facilities in the Interes15 of soclal welfare for health, recreatlon, social. moral and intellectual development with the abject of Improving the conditions of life of the inhabllants of the area cf benefft. Public Ben8fit The direct benefits whlch fflow from Ihe groups purp0525 Indude provlsion of a range of soclal, educallonal and recreational acllvltles malnly based wlthln Aughakillymaude Communlty Centre for mernbers of Ihe Ic)cal comrnunlty living within Ihe community of Aughaklllymaude and surrounding district, providing them with the opportunity lo avail of activiti85 that improve their educational attainment, health, social interaction and their conditions of life through accessing services and activities Ihal would nol normally be made available to them. Examples of aclivities provided belng soclal danclng, historical talks, mumming acttvilies, funeral teas, famlly partles, annlversary partles, keep fit. farmers Informatlon courses & talks, health falrs, muslc & storytelling session5. and used by other charitable bodies for acllvlties and function5. Many of these activities are organised by the assoclation Ilnking wilh other statutory organ15allons and voluntary crganlsatlons. Benefits of the aGtivitle5 are evidenced by mea5urernent of numbe participating in activilies and receiving cf feedback from parlicipants. The only private benefit flowing from our purposes are that Aughakillymaud8 Community Association members and their families can participate in all activities and thls Is incldental and necessary to ensure that all members of the dlstrict can potentially benefit. There Is no hami fiowing from the purposes of Aughaklllymaude Communmy Associatlon. We have had regard to the Commisslon's guldance cn publlc benefiL Main achievements in the year A sucxessftjl Santa Sunday and raffle event was held in December 2022. The assoclatlon recelved donallons and a numb8r of rental payments for th8 hall and apartment durlng the year. The association retained an adequate bank balance al the year end and does not anticipat8 any i55ue5 in continuing 2S a going (x)ncem in the ftjreseeable future. It is the hope Df the trustees that aclivities begin to relum to prec0vId levels. Members, Fund At the year end, Aughakillymaude Communlty Association had a members, fund of £318,808. It is the policy of the Aughakillymaude Community Associaliun to relain a level lo cover any unforeseen expenditure and allow the chartty to continue in operation. Summary for the year During the year ended 31 March 2023, Aughakillymaude Communlty Association produced a deficit of (£7,455) (2022- (£7,526)). Income increased by £299. The directors and tmslees do not foiesee any financial issues in the foreseeable future and are proud of the achievements during this year. is report was approved by the directorsltruslees on ...... nd signed on 115 behalf by: ph Gun Dlrectorrrrustee 4 December 2023
Aughakillymaude Community Association (A company Ilmlted by guarantee, not havlng a share capltal) INDEPENDENT EXAMINER'S REPORT for the financlal year ended 31 March 2023 We report on the accounts of the charttabla company for the year ended 31 March 2023 as set out in the financial statements. Respectlve responsibilities of charlty dlrectorsltrustees and examiner As the chariV5 direclor51trustees you are responsible for the preparation of the accounts in accuidance with the Charilies Act (Northern Ireland) 2008 and 2013. 11 is our responsibility to- Examlne the accounts under secllon 65 oflhe Charities Act Follow the procedures laid down in the general Dlrectlons glven by the Commlsslon under sectlon 65(9)(b) of the Charities Act. State whether particular matters have come to my attention. Basi5 of independent examinerfs report We have examined your charlty accounts as requlred und2r seGlion 65 of the Charitles Act and our examinatlon was carried out In accordanGe with the general Dlrectlons glven by the Charlty Comm15slon for Ncrthern Ireland under section 6519)(b) of the Charilles ACL Our exarnlnation 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 tnjstees concemlng any such matters. Our role Is to stale whether any materfal matters have come to our attention givlng us cause to believe: That accountlng records were nol kept in accordance with section 63 of the Charftles Act 2. That the accounts do not accord wlth those accounllng records 3. That the a¢count5 do not comply with the accounting requireTnents of the Charities Act 4. That there is further infoffliation needed for a proper understanding of the accounts to be reached Independent examinerfs statement We have completed our exarninalion and have no concems in respect of the matters {1) to (4} Ilsted above and, In connection with following the Directions of the Charity Comm1551on for Northern Ireland, we have found no malters that requlre drawlng to your attenllon. Name: CooperlNine Ltd Address: 6 Townhall Street. Enniskillen, Co Femianagh, BT74 7BA Date: Signature:
Aughakillymaude Community Association IA company Ilmlted by guarantee, not ha¥lng a share capltall STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2023 Notes Restricted Unrestricted 2023 2022 Income 4,523 4,523 4,224 Expenditu (11,978) {11,978) 111,7501 Surplusl(deficltl on ordinary activities before Interest 17,455) (7,455) 17,528) Interest recelvable and slmilar income Total Comprehensive Incorne (7,455) (7.455) (7,526) Total funds brought fotward 310 325,953 326,263 333,789 Transfer betsveen funds Total funds carrled forward 310 318,498 318,808 326,263 The company has no reccgnlsed gain5 or losses other than the income for the year. The results for the year have been calculated on the The nole5 pages 9 to 11 forn part of Ihe financlal slalemenls
Aughakillymaude Community Association IA Gompany Ilmlted by guarantee, not havlng a share capltal) Company Reglstrauon Number: N1024434 BALANCE SHEET as at 31 MarGh 2023 Notes Restrlct8d Unrestrlcted 2023 2022 Non-current Assets Property, plant and equipment 310.225 310,225 316,836 Current Assets Debtors Cash and cash Equlvalents 58 10,395 310 9,242 9,552 310 9.242 9,552 10.453 Creditors: amounts falllng duo wlthln one year (g69} (969) (1.026) Net Current Assets 310 8,273 8,583 9,427 Total Assets less Current Liabilities 310 318,498 318,808 326,263 Reserves Retalned surplus 310 318,498 318,808 326,263 Equity attributable to Owne of the company 310 318,498 318,808 326,263 The financial statements have been prepared in accordanc8 with the provisions applicable to cornpanie5 subject to the small companies, regime and in accordance with the provisions of Charities SORP (FRS 102). Far the financlal year end2d 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companle5 Act 20c. The direclorsnru5tees confirm that the members have not required the company to obtain an audit of its financlal statements for the financial year in question In accordance wlth section 476 of the Companies Act 2006. The dlreclorsnrustees acknowledge Ihelr re5pon51bllllle5 for en5urlng Ihat the company keeps accountlng records whlch comply with Section 386 and for preparing financial statements which give a true and fairview of the state of affairs of the COTnpany as at the end of the financial year and of its profit and 1055 foi the financial year in accordanc8 With the requirements of sections 3S4 and 395 and which otherwise comply with the requiremenls Df the Companies Act 2006 relatlng tts financial statements, so far as appllcable lo Ihe company. roved by the Board and aut orised for Issue on 4 December 2023 and signed on Its behalf by MGManus Director The nole5 Dll page5 9 ta 11 fotm part of the ffnanclal slalernen15
Aughakillymaude Community Association NOTES TO THE FINANCIAL STATEMENTS for the financlal year 8nded 31 March 2023 General Information Aughaklllymaude Communlty Association Is a company limited by guarantee Incorporated In the Unlted Kingdom. 89 Knockninny Rcad, Aughaklllymaude, Derrylin, Co. Fetmanagh, BT92 9JT, Northern Ireland Is the registered office, which Is a150 the principal place of aclivity of the cornpany. The nature of the Gompany's operations and ils principal activities are set out in the DlreciDrs' Report. The financial Statements have been prgsented in Pound (£) which is also the functional currency of the company. Summary of Stgnificant Accounting PDIIGles The followlng accounting policies have been applled conslstently In deallng wlth ftems whlch are Gonsldered material in relation to the companrfs finandal statement5. Statement of compliance The financial statements of the company for the year ended 31 March 2022 have been prepared in accordance wilh the provlslons of Charflies SORP (FRS 102) and the Companles Acl 2006 except for the treatment of capllal grants which were previously held as deferred Income and have been adjusted for in opening reserves. The charlty Is a publlc beneftt entity. Basis of prepardtion The financial statements have been prepared on the going concem basis and in accordance with the historical cost conventlon 8XC8Pt for certaln propert]es and financlal Instruments that ar8 measur8d al revalued amounts or falr values, a5 explalned in the accounting policies b?low. Hlstorical cust is generally based on the falr value of the consideratlon given in exchange for assets. Income Tumover CDmprises the invoice value of sal&q made as well as grants and donations received during the year. Property, plant and equipment and depreciation Property, plant and equipment are slated at cost or at valuatlon, le55 accumulated depreGiation. The charge to depreclallon Is calculated lo wrlte off the origlnal ¢05t or valuatlon of property, plant and equlpment, le55 thelr estimated residual value, over their expected useful lives as follows: Buildings Equlpment Fixiure5 and fittlng5 Mummers Centre 2010 Reducing Balance 25% Reducing Balance 25% Reducing Balance 2UA ReduGlng BalanGe The (zrrying valu85 of tangible fixed assets are reviewed annually for impalrmenl in periods rfevenls orchanges in circumstances indicate Ihe carryjng value may not be racoverable. Trdde and other debtors Trade and other debtors are Initlally recogn15ed at falr value and thereafler stated at amortlsed cost using the effective Interest method less impaiment losses for bad and doubtful debt5 except where the effect of discounting would b8 immaterial. In such cases the rer£ivables are stated al cost less impainent losses forbad and doubtful debts. Trade and other credltors Trade and other Greditors are Inltially reGognised at falr value and thereafter stated at amortised cost uslng Ihe effedlve interesl rate method, unless the effect of discounling would be immalerlal, in whlch case they are stated Bl cost. Taxation Aughakillymaude Communlty A5sociatlon is a not-for-profit organlsalion. The COTnpany 15 nol liable to corporation tax. Foreign currencles Monelary assets and liabililie5 denominated in foreign currencies are translated at the rates of exchange ruling at the Statement of Finanrial Position date. Non-monelary items that are measured in lerms cf historical cost In a foreign currency are translated al the rates of exchange rullng at the date of Ihe transaclion, Non-monetary items that are measured at fair value In a forelgn currency are translated using the exchange rate5 at Ihe date when the falr value was determined. The resulting exchange dIfferenS are dealtwith In Ihe IncDm6 Statement.
continued Aughakillymaude Community Association NOTES TO THE FINANCIAL STATEMENTS for the finandal year ended 31 March 2023 Employees The average monthly number of employee5, including directors, during the financial year was 4, (2022 - 41. Property• plant and equipment Building5 Equipment Fixtures and Mummers Centre Total flttlngs Cost At 1 April 2022 Additions 50,369 17,304 17,478 500 380,908 466,059 500 At 31 March 2023 50,369 17.304 17,978 380,908 466,559 Depreclatlon At 1 April 2022 Charge for the financial year 22,386 548 15,998 327 16,544 504 94,295 5,732 149,223 7,111 At 31 March 2023 22,934 16.325 17.048 100,027 156,334 Net book value At 31 March 2023 27,435 979 930 280.881 310,225 At 31 March 2022 27,983 1,306 934 286.613 316,836 Debtors 2023 2022 Taxation 58 Creditors Amounts falllng due wlthln one year 2023 2022 Taxation Accruals 854 1,026 969 1,026 Capital commitrnents The company had no materlal capltal comrnltments at the financlal year-ended 31 March 2023. Events After the End of the Reporting Period There have been no slgnlficant events affecting the company slnce the y6ar-end. 10
CDntlnued Aughakillymaude Community Association NOTES TO THE FINANCIAL STATEMENTS for the financlal year ended 31 March 2023 Members, Funds The conditions leadlng to the restrfctlcn of the income received have been fulfiled during the accounllng period. The capilal grant has been Spent and the resultant asset is unr8Strtcted. A fund transfer is Iherefore made from restricted to unrestricted within the members, fvnds in line with FRS 102 SORP. 10. STATUS The Ilabillty of the members 15 Ilmiled. Every member of the Gompany undertake5 to contribute to the assets of the company In the event of Its belng wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of the company contracted b8fora they ceased lo be members. and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributors among themselves. such amount 25 may be required, not exceedlng £ 2. RELATED PARTY TRANSACTIONS There have been no relaled party transactions during the accounting petiod. 11
AUGHAKILLYMAUDE COMMUNITY ASSOCIATION IA company Ilmlted by guarantee. not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2023 12
Aughakillymaude Community Association IA company Ilmlted by guarantee. not havlng a share capllall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAILED INCOME STATEMENT forthe financial yearended 31 March 2023 Restricted Unrestricted 2023 2022 Income Proceed5 from Evenls Donations and Fundraising Rental Income Grant Receipts 725 900 725 2,173 725 900 725 2,173 1,451 581 1,692 500 Expendlture Water rates Insurance Llght and Heat Cleaning Repairs and Maintenance Telephone Fundra151ng Expenses Legal and professional fees Accountancy Bank Charges General Expenses Depreciation 142 1,070 1,231 142 1,070 1,231 48 188 597 503 78 1,QOO 790 188 597 503 5S6 934 35 884 BO 1Dg 7,111 70 837 109 16 7,350 864 80 10g 7,111 11,978 11,978 11,750 Finance Other Interest Net (deficit)Isurplus 7.455 The supplerllenlary infonnalion does not form part of the financial 51atement5 13