Company Registration Number: N1024434 Aughakillymaude Community Association IA company limlted by guarantèÈ, not having a sharè capitsl) Directors. Report and Unaudited Financial Statements for the financial year ended 31 March 2025 Cooper Ir¥ine Ltd Chartered Accountants 6 Townhall St Enniskillen Femianagh BT74 78A Northern Ireland
Aughakillymaude Community Association IA company limited by guarantee, not havlng a share eapitall CONTENTS Page Directors and Other Information Combined Directors, and Trustees, Report Independent Examiners, Report Statement of Financial Activtties Balance Sheet Notes to the Financial Statemcnts 9-11 Supplementary Information on Income and Expenditure Account 13
Aughakillymaude Community Association (A company limited by guarantee. not having a share capital) DIRECTORS AND OTHER INFORMATION Directors Mary Winlerson James B Mcmanus Joseph Gunn Anne Marie Owens Company Secretary Mary Winterson Company Registration Number N1024434 Registered Office 89 Knockninny Road Aughakillymaude Dp.rylin Co. Ferrnanagh BT92 9JT Northem Ireland Business Address Aughakillymaude Community Centre Aughaklllymaude Derrylin Co Femianagh BT92 9JT Accountants co0r Irviné Ltd Chartered Accountants 6 Towiihall Sl Enniskillen Femianagh BT74 7BA Northem Ireland Bankers Bank of Ireland 141 Main Street Lisnaskea Co Femianagh BT92 OJE Northem Ireland Solicitors Murphy & Mcmanus Solicitors 143 Main Street Lisnaskea Co Fermanagh BT92 OJE Northem Ireland
Aughakillymaude Community Association IA company limited by guarantee, not having a share ¢apitsll Director's and Trustees. Combined Report The directorsltrustees present their report and the unaudrted financial statements for the finanual year ended 31 March 2025. The Company is limited by guarantee not having a share caprtal. Aughakillymaude Community Association is registered as a charity ryth the Charity Commission for Northem Ireland (Charity number 1032101 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 regislered office, which is also the prinapal pla of activity of the charitable company. Thg financial statements compFy with the Charitie8 Act (Northem Ireland) 2008 and 2013, the Memorandum and Articles of Association and Accounting and Reporting by Charities.- Statement of Recommended practi applicable lo charities prepanng ineir accounts In accordance wtn the trinanual Repong standard applicable to the UK and Republic of Ireland IFRS 1021 (January 2022). Director¥rrrust¢es The directorsftrustees who served during the ffinanal year are as follows.. Mrs M Winterson Mr J B Mcmanus Mr J Gunn Mrs A Owens Tho directorsArustÉo$. alongsido a voluntary committee, are responsible for the day-t(>day running of the organisation. Statement of Directors, l Trusts•s' Responslbilitles The direclorsltrustees are responsible for preparing the Combined DirectorfSrU$tees. Report and the financial statements in accordance with applicable law and regulations. Both Company law and Charity law require the dIreortrUstees to prepare finanaal statement for each financial year. Under Ihese laws the ditectorsnrustees have elected to prepare the financial statements in accordance with United Kingdom Generally Aepted Accounting PractiTr (United Kingdom Accounting Standards and applicable law). Under these laws the directorsnrustees must not approve the financial stalements unless they are satisfied that they give a Irue and fair view ol the state of affair5 of the charitable company and of the surplus or deficit of the company for that period. In preparing these finanual statements. the direct0rsltrustS are required to: select suitable accounting policies and apply them consistently.. make judgements and accounting eslimates that a aSOnable and PTudent'. slate whether applicable aCcunting standard5 and statements of rewmmended Practi have been followed subject to any departures disclosed and explained in the financial stalements.. prepare the financial statements on the going nCeM basis unless it is inappropriate to presume that Ihe company will continue in business. The direclorsnrustees have overall responsibility for ensuring that the charitable company has appropriale syslems of control. financial and otherwse. They are also sponsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position ofthe charity and enable them to ensure the financial statements comply with the appropriate accounting standards. They are also responsible for Ihe safeguarding of assets of the charrty and hen for taking reasonable steps for the prevenlion and detection of fraud and other irregularities.
Aughakillymaude Community Association IA Company limited by guarantee, not having a share capital) SpeGial provisions relating to small Gompanies The above report has been prepared in accordance wÉth the special provisions relating to small companies within Part 15 of the Companies Act 2CM)6. Charitable purpose To promote the benefit of the community in the Aughakillymaude district of County Fermanagh. To promote the benefit and interests of the inhabilants of the area of benefit. without distindion of age. sex. race, political or religious or other opinions by associating the statutory authorities, voluntary organisations, inslitutions and inhabitants in a common effort to advance education and to provide facilities in the interests of social welfare for health, recreation, social, moral and inlellectual development wilh the object of improving the conditsons of lrfe of the inhabitants of the area of benefil. Publie B•ngfit The direct benefits which flow from the groups purposes include provision of a range of swial. edLFC2tional and rep.rp.2tinnal artivities mainly 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 educcilional allaiiirTlellt, health, social inleraction and their conditions of life through acSsIng services and activities thal would nol nomially be made available to them. Examples of activities provided being social dancing, historical talks. mumming activities. funeral teas, family parties, anniversary parties, keep fit, farmèrg information courses & talks. health fairs. musi¢ & storytellin9 sessions, and used by other charitable bodies for aclivib'es and fundions. Many of these activities are organised by the association linking with other Statutory Ofganisations and voluntary organisall"ons. Beneffts of the activilies are evi¢Jenced by measurement ol numbers participaling in a1vIlle5 and receiving of feedback from participants. The only private benefit flowing from our purposes are that Aughakillymaude Community Assoaation members and their families can participate in all activities and this is incidental and nece88ary to ensure that all members of the distriGt Gan potentially benefit. There is no harm flowin9 from the purposes of Aughakillymaude Comrnunty Asso(aation. We have had regard to the Commission's guidance on public benefit. Main achievements in the year During Ihe year, Ihe Association suc£essfully organised a number of events. including Sanla Sunday, the TP Maguire Memorial Quiz. the St. Patrick's Day DistA) and a CabArpl. Thp.qp. pvpnts were not only enjoyable for the local community, but also helped raise the proffile of the Asswation and foster community engagement. The association has also received increased donations and was successful in securing several grants. providing further support for its activities. The association maintained an adequate bank balan at the year end and does not anticipate any issues in continuing as a going concem in the foreseeable future. Members, Fund Al the year end, Aughakillymaude Communty Association had a members, fund of £303,620. The AssoGiation's policy is to retain sufficient funds to cover unforeseen expenditure and ensure the ongoing operation of the charity. The trustees are pleased wilh the strong level of reserves and hope to build on the success of this yearfs events, continuing to grow income while supporting initiatives that have a positive impact on the l(xal community. Summary for the year During the year ended 31 March 2025. Aughakillymaude Communty Association recorded a deficit of (£7.036) (2024.. 1£8.252)). With total income increasing by £807. The tnjstees do not foresee any financial issues in the for•sooable future and are proud of the achievements during this year. particularly the contribution of the Asso ation's events in promoting community engagement and support. is rep rtwa approved by the directorsltrustees on ........ and signed on its behaff by: Jos phGu DirectorlTrustee 4 December 2025
Aughakillymaude Community Association IA company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT for the financial year ended 31 March 2025 We report on the accounts of the charitable company for the year ended 31 March 2024 as set OLrt in the financial statements. Respectlve responslbllltles of charity directorsltrustees and examiner As the charity's directorsftnjstees you are responsible for the preparation of the accounts in accordance with the Charities Acl (Northem Iland> 2CQ8 and 2013. It is our responsibilty to.. Examine the accounts under section 65 of the Chanties Act Follow the prOdureS laid down in the general Direcb'ons given by the Cornmission under gaction 6519}Ib> of th9 Charities Act. Slate whether particular matters have come to my attention. Basis of independent examine$ report We have examined your charty accounts as required under section 65 of the Charities Act and our examination was carried out in accordance with the general Directions given by the Chaiity Commission for Northern Ireland under section 65(9)(b) of the Charrties Act. Our examination included a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also induded consideration of any unusual itemg or disclosures in the accounts, and seeking explanations from you as charity trustees conceming any such malters. Our role is to stale whether any material matters have come to our attention giving us cause lo believe.. That accounting records were not kepl in accordance with section 63 of the Charities Act That the accounts do not accord with those accounting record8 3. That Ihe accounls do not comply with the accounting requirements of the Charities Act That there is further infomiation needed for a proper understanding of Ihe accounts lo be reached Independent examine9 Statement We have completed our examination and have no concems in resped of the matters {1) 1014) listed above and. in connection with following the Directions of the Charity Commission for Northem Ireland. we have found no matters that require drawing to your attention. Name: Mr Paul Stronge clo Cooper Irvine Ltd Address: 6 Townhall Street, Enniskillen. Co Fermanagh, BT74 7BA Date: litli) Signature:
Aughakillymaude Community Association IA company limited by guarantee. not having a share capital) STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 March 2025 Notes Restricted Unrestricted 2025 2024 Income 6,130 7,630 6,823 Expendituro (36n (14.299) (14,666) (15,075) Surpluslldeficit) on ordinary activiti08 bofore intèrest 1.133 (8.1 BQ) (8,252) Interest receivable and similar income Total Comprehensive Income 1,133 {8,169) (7,036) (8,252) Total funds brought foNiard 310 310.246 310.556 318,808 Transfer belween fvnd5 Total funds ¢arrled forward 302.077 303.520 310.556 The company has no re)gnised gains or losses other than the income for the year. The results for the year have been calculated on the The notes on pages 910 10 form part of the finanoal statements
Aughakillymaude Community Association IA company limit¢d by guarantse. not having a share capital) Company Reglstratlon Number: N1024434 BALANCE SHEET as at 31 March 2025 Note5 Restricted Unrestrlcted 2025 2024 Non-current Assets Propety. Plant and equipment 291,lJ6 297,136 303,447 Current Assets Debtors Cash and cash equivalents 456 5,435 456 6,878 63 7,961 1.443 1,443 5,891 8,024 Creditoys: amounts falllng due within one year {950) (950) 1915) Net Current Assets 1.443 4.941 6.384 7.109 Toral Assets less Current Liabilities 302,077 303,520 310,556 Reaeréea Retained surplus 1.443 302.077 303.520 310,556 Equity attributable to owners of the company 1,443 302,077 303,520 310,556 The financial statements have been prepared in accordance V*ryth the prOvisnS applicable to companies subject to the small companies, regime and in accordance with the provisions of Charities SORP (FRS 102). Fof the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. The directorsnnjstees confirm that the members have not required the (x)mpany to obtain an audit of its financial statements for the financial year in question in ardan wtth section 476 of the Companies Act 20C6. The directorsltrustees acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the stste of affairs 01 the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 20C6 relaling to financial slatements. so far as applicable to the company. ed by the Board and authorised for issue on 2 December 2025 and signed on Its behalf by Ap James B Mcmanus Director The notes on p8ges 9 to 10 form part of the financial statements
Aughakillymaude Community Association NOTES TO THE FINANCIAL STATEMENTS for the finanaal year ended 31 March 2025 General Inforniation Aughakillymaude Community Association is a company limited by guarantee incorporated in the United Kingdom. 89 Knockninny Road, Aughakillymaude, Derylin. Co. Fermanagh, BT92 9JT. Northern Ireland is the registered office, which is also the principal pla of activity of the company. The nature of the company's operab'ons and tts principal activities are set OLrt in the Diredors. Report. The financial statements have been presented in Pound (£) which is also the fvndional currency of the company. Summary of Significant Accounting Policies The following acc£)unting poliaes have been applied consistently in dealing with items which are o)nsidered material in relation to the companys financial ststements. ststement of compliance The financial statements of the company for the year ended 31 March 2025 have been prepared in accordan with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2CQ6. Basis of ptcpaiation The financial statements have been prepared on the ooing cOnM basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values. a8 explained in the accounting policies below. Historical cost is generally ba8ed on the fair value of the consideration given in exchange for assets. Income Turnover comprises the invoice value of sales made as well as grants and donations received during the year. Property. plant and equipment and depreciation Property, plant and equipment are stated at cosl or at valuation. less accumulated depreciation. The charge to depreciation is calculated to vKitg off the original ¢o$t or valuation of propcty, plant and equipment, lesa their estimated residual value, over their expected useful lives as follow5: Buildings Equipment Fixtures and fittings Mummers Centre 2Yo Reducing Balance 25% Reduang Balance 25 /0 Reducing BalarTrce 20/0 Reducing Balan The carrying valueq nftgngible fixed assets are reviewed annually for impairment in periods if cvents or ¢hange3 in circumstances indicate the carying value may not be recoverable. Trade and other debtors Trade and other debtors are initially recognised at fair value and theafter stated al amortised cost using the effective interest method less impaiment losses for bad and doubtful debt5 except where the effect of discounting woul¢J be itnmaterial. In such cases the receivables are ststed at cost less impaiment losses for bad and doubtful debts. Trade and other creditors Trade and olher creditors are initially recognised at fair value and thereafter slated at amortised cost using the effective interesl rate method. unless the effect of discounting would be immaterial, in which case they are stated at cost. Taxation Aughakillymaude Communty Assoaation is a not-for-proffit organisation. The company is not liable to cnrporation tax. Foreign ¢urroncies Monetary assets and liabilities denominated in foreign currencies are translated al the rates of exchange ruling at the Statement of Finanaal Posib"on date. Non-monetary items that are measured in temis of historical cost in a foreign currency are tr8nslated at the rates of exchange Fuling at the date of the transaction. Non-monetary items that ale measured ai fair value in a foreign currency are Iranslated using the exchange rates al the date when ine lair value was detemiined. The resulting exchange dIfferenS are dealt with in the Income Statement. Employees The average monthly number of employees. induding directOTS. during the financial year was 4, (2024 - 4).
continued Aughakillymaude Community Association NOTES TO THE FINANCIAL STATEMENTS for the financi81 year ended 31 March 2025 Propertyi plant and equipment Buildings Equipment Fixiures and Mummers Centre Totsl fittings Cost At 1 April 2024 Additions 17.304 250 17.978 380.908 466,559 250 At 31 March 2025 50.369 17.554 17.978 380.g)8 466.809 Deprociation At 1 April 2024 Charge lor the finanaal year 23,471 526 16,570 246 17.426 105,645 5,505 163,112 6,561 At 31 March 2025 23,997 16,816 17,710 111,150 169,673 Net book value At 31 March 2025 26.372 738 268 269,758 297.136 At 31 March 2024 26,898 734 552 275,263 303,447 Debtors 2025 2024 Taxation 456 63 Creditors Amounts falllng due wlthln one year 2025 2024 Accruals 950 915 Capital commitments The company had no material capital commttments al the financial year4nded 31 March 2025. Everts After the End of the Reporting Period There have been no significant events affecting the company since the yearthend. Members. Funds The condilions leading to the restriction of the income received have been fulfiled during the accounting period. The capital grant has been Spent and the resultant asset is unrestrioted. A fund transfer is therefore made from restricled to unrestricted within the members. funds in line viith FRS 102 SORP. 10. STATUS The liability of the members is limited. Every member of the company undertakes to contribute to the assets of the company in the event 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 lo be members. and of the costs, tharges and expenses of winding up, and for the adjustmenl of the nghts of the contribuiors among themselves, such amount as may be required, not exceeding £ 2. RELATED PARTY TRANSACTIONS There have been no related party transactions during the accounting period. 10
AUGHAKILLYMAUDE COMMUNITY ASSOCIATION IA Company limited by guarantee, not having a share Gapitall SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2025 11
Aughakillymaude Community Association {A company limited by guarantee. not having a share capital) SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS DETAILED INCOME STATEMENT for the financial year ended 31 March 2025 Restricted Unrestricted 2025 2024 Income Proceeds from Events Perfornian$ Donations and Fundraising Rental Income Grant Receipts 2,831 292 g30 737 1,340 2,831 292 2.430 737 1,340 2,136 650 265 2,084 1,688 1.51K) 6,130 7,630 6,823 Expenditure Water rates Inbufdri Liqht and Heat Cleaning Repairs and Maintenance Telephone Fundraising Expenses Legal and professional fees AGGountanGy Bank Charges General Expenses Depreciation Charitable donalions 91 1,287 2,476 91 1,287 2,476 155 1,1iJO 1.593 995 546 227 1,818 265 220 1.488 265 220 1,488 97 97 85 953 110 15 6.778 700 115 367 6.561 700 115 401 6,561 700 367 367 14.137 14,666 15,075 Finance Other Interest Net Ideficitvsurplus 1,133 8,169 7,036 8,252 The supplementary information does not forni part of the finanaal statements 12