Company Registration Number: N1024434
Aughakillymaude Community Association
(A company limited by guarantge, not havlng a share capital)
Directors. Report and Unaudited Financial Statsments
for the financial year ended 31 March 2024
Cooper Irvine Ltd
Chartered Accountsnts
6 Townhall St
Ennlskillen
Fennanagh
BT74 7BA
Northern Ireland

Aughakillymaude Community Association
IA company Ilmltsd by guarantee, not having a shar& capSts11
CONTENTS
Page
Directors and Other Information
Combined Directors, and Trustees, Report
Independent Examiners, Report
Statement of Financial Activits'es
Balance Sheet
Notes to the Financial Statements
9-11
Supplementary Information on Income and Expenditure Account
13

Aughakillymaude Community Association
IA company Ilmited by guaranteo, not having a share capltall
DIRECTORS AND OTHER INFORMATION
Dirgctors
Mary Winterson
James B Mcmanus
Joseph Gunn
Anne Marie Owens
Company Secretsry
Mary Wsnterson
Company Registration Number
N1024434
Registered Office
89 Knockninny Road
Aughakillymaude
Derrylin
Co. Femianagh
BT92 9JT
Northem Ir81and
Business Address
Aughakillymaude Community Centre
Aughakillymaude
Derrylin
Co Fermanagh
BT92 9JT
Accountants
Cooper Irvine Ltd
Chartered Accountants
6 Townhall St
Enniskill8n
Femianagh
BT74 7BA
Northern Ireland
Bankers
Bank of Ireland
141 Main Street
Lisnaskea
Co F8rmanagh
BT92 OJE
Northem Ireland
Solicitors
Murphy & Mcmanus Solicitors
143 Main Streét
Lisnaskea
Co Femianagh
BT92 OJE
Northern Ireland

Aughakillymaude Community Association
{A company limlted by guarantee. not having a Share Capital)
Directorfs and Trustees, Combined Report
The directorsltrustees present their report and the unaudited financlal statements for the financial year ended 31 March
2024.
The Company is limited by guarantee not having a share capital.
Aughakillymaude Community Association is registered as a charity with the Charity Commission for Northern Ir6land
{Charity number 103210) and is a company limited by guarantee, not having a share capital (Company number Nl
024434). Aughakillymaude Community Centre, Aughakillymaude, Derrylin, Co. Fermanagh, BT92 9JT is the registered
offic6, which is also the principal place of activity of the charitsble company.
The financial statements comply with the Charities Act (Northem Ireland) 2008 and 2013, th8 Memorandum and Artides
ofAssocialion and Accounting and Reporting by Charities: Stalement of R8commended practi￿ applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of
Ireland {FRS 102) (January 2022).
Directorsrrrustees
The diredorsrtrustees who served during the financial year are as follows..
Mrs M Winterson
Mr J B Mcmanus
Mr J Gunn
Mrs A Owens
The directorsltrustees, alongside a voluntsry committee. are responsibl8 for the day-l￿daY Tunning of the
organisation.
statement ot Directors, l Trustees, Responsibilities
The directorsltrustees are responsible for preparing the Combined DireCtorfs￿rustees, Report and the financial
statements in accordance with applicable law and regulations.
Both Company law and Charity law require the directorsltTUStees to prepare financial statement for each financial year.
Under these laws the directorsltrustees have elected to prepare the financial statements in accordan￿ with Untted
Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under
these laws the directorsltrustees must not approve the financial statsments unless they are satisfied that they give a
true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the company for that
period.
In preparing these financial statements, the directorsltrustees are required to:
select suitable accounting policies and apply them consisténtly.,
make judgements and accounting estimates 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 going concem basis unless it is inappropriate to presume that the company
will continue in business.
The directorsftrustees have overall responsibility for ensuring that the charitable company has appropriate systems of
control, financial and otheNise. They are also responsible for keeping proper accounting records which disclose with
reasonable accuracy at any lime the financial position ofthe charity and enable them to ensure the ffinancial statements
omply with the appropriate accounting standards. They are also responsible for the safeguarding of assets of the
charity and hence for taking reasonable steps for the pr8vention and detection of fraud and other irregularities.

Aughakillymaude Community Association
{A company Ilmlt8d by guaranto9, not having a shar8 capital)
Speclal provlsions relating to small companles
The above report has been prepared in accordan￿ with the special provisions relating to small companies within Part
15 of the Companies Act 2006.
Charitable purpose
To promote the benefit of the community in the Aughakillymaude district of County Fermanagh. To promote the benefft
and interests of the inhabitsnts of the area of benefit, without distinction of age, sex, race, political or religious or other
opinions by associating the statutory authorities. voluntary organisations, institutions and inhabitants in a common effort
to advan￿ education and to provide facilities in the interests of social welfare for health, recreation. social, moral and
int8ll&ctual development with the object of improving the conditions of life of the inhabitants of the area of benefit.
Public Beneflt
Th8 direct benefits vthich flow from the groups purposes include provision of a range of sodal, educattonal and
recreational actrvities rnainly based within Aughakillymaude Community Centre for members of the local community
living within the community of Aughakillymaude and surrounding district, providing them with the opportunity to avail of
activities that improve their educational attainment, heatth, social interaction and their conditions of life through
ac￿SsIng services and activities that would not normally b8 made available to them. Examples of aclivities provid8d
being social dancing, historical lalks, mumming activities, fvneral teas, family parties, anniversary parbes, keep fit.
farm8rs information courses & talks. health fairs, music & storytelling sessions. and used by other charitabl& bodies for
activtties and functions. Many of these activtties are organised by the association linking with other statutory
organisations and voluntary organisations. Benefits of the activiti8s are evidenced by measurement of numbers
participating in activities and receiving of fe8dback from participants. The only private benèfit flowing from our purposes
are that Aughakillymaude Community Association members and their families can participate in all activtties and this .
is incidental and necessary to ensure that all members of the district can potentially benefit. There is no hami flowing
from the purposes of Aughakillymaude Communty Association. We have had regard to the Commission's guidanGe
on public benefit.
Maln achlevements in the year
A numb8r of successful event were carried out during the year, including a Santa Sunday, TP'Maguir8 mèmorial quiz
and a family day event. The assoaation received donations and a number of rentsl payments for the hall and apartment
during the year.
The association retained an adequate bank balance at the year end and does not anticipate any issues in continuing
as a going concern in the foreseeable future. It is the hope of the trustees that activities begin to rèturn to pre-covid
levels.
Members, Fund
At Ihe year end, Aughakillymaude Community Association had a members. fvnd of £310,556. It Is the policy of the
Aughakillymaude Community Association lo retain a level to cover any unforeseen expenditure and allow the tharity
to continu6 in operation.
Summary for the year
During the year ended 31 March 2024, Aughakillymaude Community ASSo￿ation produ￿ a deficit of {£8,252)
{2023: {£7,455)). Income increased by £2,300. The directors and Irustees do not frjresee any financial issues in the
foreseeablè future and are proud of the achievements during this year.
is rep
rtwas
proved by the directorsArustees on ......
and signed on its behalf by:
Jo
ph Gun
Directorrrrustse
2 December 2024

Aughakillymaude Community Association
IA company1Smited by guarantee. not havlng a share capital)
INDEPENDENT EXAMINER'S REPORT
for the finanGial year ended 31 March 2024
We report on the accounts of the charitable company for the year ended 31 March 2024 as set out in the financial
statements.
Respective responsibilities of charity dlrector51trustses and examlner
As the charity's directorsltruslees you are responsible for the preparation of the accounts in accordance wth the
Charities Act (Northem Ireland) 2008 and 2013.
It is our responsibility to..
Examine the accounts under section 65 of the Charitles Act
Follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of
the Charities Act.
State whether particular matters have come to rny attention.
Basis of Independent examIne￿8 rnport
We have examined your charity accounts as required under section 85 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 rewew of the acwunting 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 con￿mIng any such matters.
Our role IS to slate whether any material matters have come to our attention giving us cause to believe:
That accounting records were not kept in accordance with section 63 of the Charities Act
That the accounts do not accord with those accounting records
3. That the accounts do not comply with th6 accounting requirements of the Charities Act
4. That there is further information needed for a proper understsnding of thè account5 to be reached
Independent eXamine￿S ststement
We have completed our exaTninalion and have no conoms in respect of the matters (1) to (4) listed above and. in
connection with following th8 Directions of the Charity Commission for Northem Ireland. we have found no matters that
require drawing to your attention.
Name." Mr Paul Stronge cjo Cooper Irvine Ltd
Address: 6 Townhall Street, Enniskillen, Co Fennan8gh, BT74 7BA
Date:
Signature:

Aughakillymaude Community Association
(A company lirnltgd by guarantse. not having a sharg capital)
STATEMENT OF FINANCIAL ACTIVITIES
for the finanaal year ended 31 March 2024
Notes
Restrictèd
Unrestricted
2024
2023
Income
938
5,885
6,823
4,523
Expendlture
(938)
(14,13n
(15,075)
(11,978)
Surplusl(deficit) on ordlnary
activities before interest
(8,252)
(8,252)
(7,455)
Interest receivable and similar
income
Total Comprehensive Income
(8,252)
(8,252)
{7.455)
Total funds brought forward
310
318,498
318,808
326,263
Transfer between funds
Total funds Carried foThvard
310
310,246
310,556
318,808
The company has no recognised gains or losses other than th8 income for the year. The results for the year have been
alculated on the
The notes on pages 9 to 11 fomi part of the finanaal statements

Aughakillymaude Community Association
{A company Ilmited by guarantee. not having a share capltall
Company Reglstratlon Number. N1024434
BALANCE SHEET
as at 31 March 2024
Notes
Restricted
Unrestrlcted
2024
2023
Non-current Assets
Property, plant and equipment
303,447
303,447
310,225
Current Assets
Debtors
Cash and cash equivalents
63
7,651
63
7,961
310
9,552
310
7.714
8,024
9,552
Creditors: amounts falllng due
withln one year
(915)
(915)
(969)
Net Cuffent Assets
310
6,799
7,109
8,583
Total Assets less Current
Liabilities
310
310,246
310,556
318,808
Reserves
Retained surplus
310
310,246
310,556
318,808
Equity attributable to owners of
the company
310
310.246
310,556
318,808
The financFal statements have been prepared in accordan￿ with the provisions appllcable to Companies subject to the
small companies, regirne and in accordance wilh the provisions of Charities SORP (FRS 102).
For the financial year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the
Companies Act 2CNJ6.
The directorsftNstees confirm that the members have not required the company to obtain an audit of tts financial
statements for the financial year in question in accordance wth section 476 of the Companies Act 2006.
The directorsnrustees acknowledge their responsibilities for ensuring that the cornpany keeps accounting records whith
comply with section 386 and for preparing financial statements which give a true and fair view of thé state of affairs of
the company as at the end of the financial year and of its profrt and loss for the financial year in accordan￿ with the
requirements of sections 394 and 395 and which othe￿iSe comply with the requirements of the Companies Act 2C4)6
relating to financial statements, so far as applicable to the company.
proved by the Board and authorised for issue on 2 December 2024 and signed on its behalf by
Jam
SBMC
tor
anus
The notes on pages 9 10 11 fomi part of the financial statements

Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
ft)r the financtal year ended 31 March 2024
General Inforniation
Aughakillymaude Community Associalion is a company limited by guarantee incorporated In the United
Kingdom. 89 Knockninny Road, Aughakillymaude, Derrylin, Co. Fermanagh, BT92 9JT, Northem Ireland is the
registered office, which is also the principal place of activity of the company. The nature of the company's
operations and its principal activities are set out in the Directors, Report. The financial statements have been
presented in Pound (£) which is also the fundional currency of the coffjpany.
Summary of Slgnlflcant Accounting Policigs
The folloviing accounting polic4es have been applied consistentFy in dealing with items which are considered
material in relation to the ￿MpanY'S financial statements.
Statement of compliance
The finanaal statements of the company for the year ended 31 March 2024 have been prepared in accordan
with the provisions of FRS 102 Sèction 1A (Small Entities) and the Compani8s Act 2006.
Basis of preparation
The financial statements have been prepared on the going concem basis and in accordance wlth the historical
cost convention except for certain properties and financial instwments that are measured al revalued amounts
or fair values. as explained in the accounting policies below. Hi5tortcal cost is generally based on the falr value
of the consideration given in exchange for assets.
Income
Tumover comprises the invorce valu8 of sales made as well as grants and donations re￿iVed during the year.
Proporty* plant and equipment and depreclatlon
Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The tharge to
depreciation is ¢2lculated to write off the original cost or valuation of property, plant and equipment, less their
estimated residual value, over their expected useful lives as follows..
Buildings
Equipment
Fixlures and fittings
Mummers Centre
2Y4 Reducing Balan
250/0 Reduang Balance
250/0 Reducing Balance
2 % Reducing Balance
The carrying values of tangible fix8d assets are reviewed annually for impaiment in periods if events or thanges
in Gircumstances indicate the carrying value may not be r8coverable.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and th8reafler stated at amortised cost using th8
effective int8r8St method less impairment losses for bad and doubtful debts except where the effect of
discounting would be immaterial. In suth cases the receivables are stated at cost less impairrnent losses for
bad and doubtful debts.
Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised ￿st using the
effective int8rest rate method, unless the effect of discounting would be immaterial, in which case they are
stated at cost.
Taxatlon
Aughakillymaude Community Association is a not-for-profit organisation. The company is not liable to
corporation tax.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated at the rales of exchange ruling
at the Statement of Finanaal Position date. Non-monetary item5 that are measured in terms of historical cost in
a foreign currency are translated al the rates of exchange ruling at the date of the transaction. Non-monetary
items that are measured at fair value in a foreign currency are translated using the exchange rates at the date
when the fair value was detemiined. The resulting exchange differences are dealt with in the Income Statement.
Employe88
The average monthly number of employees, induding directors, during the financial year was 4, (2023 - 4).

continued
Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
Proporty. plant and equipment
Bulldings Equipment Fixtures and
Mummers
Centre
Total
fittings
Cost
At 1 April 2023
50,369
17,304
17,978
380,908
466,559
At 31 March 2024
50,369
17.304
17.978
380,908
466.559
Depreclatlon
At 1 April 2023
Charge for the financial year
22,934
537
16,325
245
17.048
378
100,027
5,618
156,334
6,778
At 31 March 2024
23,471
16,570
17,426
105,645
163,112
Net book value
At 31 March 2024
26,898
734
552
275.263
303.447
At 31 March 2023
27,435
979
930
280,881
310,225
Debtor&
2024
2023
Taxation
63
Credltor
Amounts falling due within one yoar
2024
2023
Taxation
Accruals
115
854
915
915
969
Capltal commltments
The company had no material capital commitments at the financial year*nded 31 March 2024.
Events After the End of the Reporting Perlod
There have been no significant events affecting the company since the year-end.
10

continued
Aughakillymaude Community Association
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2024
Members. Funds
The conditions leading to the restriction of the income re￿iVed have been fulfiled during the accounting period.
The capital grant has been spent and the resultant asset is unr8Stricted. A fund transfer is therefore made from
r8Stricted to unr85tricted within the members, funds in line with FRS 102 SORP.
10.
STATUS
The liabilty of the members is limited.
Every member of the company undertakes to contribute to th8 assets of th8 company in the 8vent of its being
wound up while they are members, or within one year thereafter, for the payment of the debts and liabilities of
the company contracted before they ceased to be members, and of the costs, charges and expenses of winding
up, and for thè adjustment ofthe rights of the contributors among themselves. such amount as may be required.
not ex￿edIng £ 2.
RELATED PARTY TRANSACTIONS
There have been no related party transactions during the accounting period.
11

AUGHAKILLYMAUDE COMMUNITY ASSOCIATION
{A company Ilmlted by guarantee, not havlng a share capltal)
SUPPLEMENTARY INFORMATION
RELATING TO THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024
12

Aughakillymaude Community Association
{A company Ilmited by guarantee. not havlng a share capltal)
SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS
DETAILED INCOME STATEMENT
for the financial year ended 31 March 2024
Restrlcted
Unrestricted
2024
2023
Income
PrO￿edS from Events
Perfomances
Donations and Fundraising
Rental Income
Grant Receipts
2.136
650
265
725
750
2,136
650
265
2.084
1.688
725
900
725
2.173
938
938
5,885
6,823
Expendlture
Water rat6s
Insurance
Light and Heat
Cleaning
Repairs and Maintenan
Telephone
Fundraising Expenses
Legal and professional
fees
Accountancy
Bank Charges
General Expenses
Depreciation
Charitable donations
155
1.100
655
995
546
227
1,818
.155
1,100
1,593
995
546
227
1,818
142
1,070
1,231
48
188
597
503
938
85
953
110
15
6,778
700
.85
953
110
15
6,778
700
35
864
80
1096
7.111
938
14.137
15,075
11.978
Finance
other Interest
Net {dèficltysurplus
8,2521
8,252
7,455
The supplementary information does not fom part of the financial statements
13