PoyntZPASS Community Regeneration
Company Limited
(A tompaThy Ilthlt¢d by 8uaraDt¢¢ Dot havlnl • &h•re t•plt•ll
Financial statements for the year
ended 31 August 2025 (unaudited)
Regl8trAtlon No: Nl 40376

Poynl¥Jws Comnwnty Regenerdtson Compony Limlred
FlnanCwststen￿ntsfOf theyear ended31 Augusl 2025 1unoudlÉed)
Company infomation
Statement of Financial Aotivities
Balanc¢ Shect
Notes to the financial statements
4-10

Poynlzpqs5 Community Regenernilon Coryllny LIn￿led
Flllanclol slqlements
¢&r thded31 A
$12025
Page J
n&udlled
Company information
Dlrectors
Soli¢itor8
J Morrow
J Mcveigh
M Mcveigh
C Sterritt
G Crilly
R Patel
Gillen & Co. Solicitors
3a Old Kenlis Street
Banbridge
Co. Down
BT32 3LR
Secretary
Bankers
J Waddell
Danske Bank
58 Hill Street
Newry
Co. Down
BT34 IAR
ReKl$tered Offlce
'The Meeting Place"
16-18 ChU￿h Street
Poyntzpass
Newry
Co. Down
BT35 6SW

PoyMizp&ss Coffimunty R￿*n￿ra11Ort Conwamy LIMtied
FIAllneknlstrfthients
or ihe eqr endÉd31 Au
Mst 2025 (uA&udhed
Poge 2
Statement of Financial Activities
Notes
2025
Unrestricted
2025
Reslricted
2025
Total
2024
Tot*1
Income
Grants
Investment income
Total Income
15.642
16J73
Expertdlture
Raising funds
(hher expendiiure
Total Expendlture
788
788
297
Net Incomel(expendlture)
before tax for the reportln8
perlod
Tax payable
Net Ineomel(¢xptndllure)
*fter tax before Invesiment
8alnsl(losse8)
Net gaillslllosses) on
investments
Net incomel(expenditure)
Extraordlnary item5
Tr8nsfer5 between funds
Other reeoittlkd 8#lns /
(1055es):
Gains and losses on
revaluation of fixed assets for
the charity's own use
Other 8dinsl(losses)
Net movement In totAI thnds
for the year
(2,655)
(2,751)
(5,4116)
(38J67)
(2,655)
(2.751)
(5,406)
(38,367)
(2,655)
(2,751)
(5.406)
(38J67)
38
Retonelllatlon of tsnds:
Funds brought forward
8.686
Funds carrled lorward

Poyntyjoss Conftmuftity Kegeueralion Llmiied
Finaneiulstulements
ear ended31 A
SI 2025
Po¥È 3
Balance Sheet
Notes
2025
2024
Flxed assets
Property, plant and equipment
1,739
4.490
Current assets
Debtors
Cash at bank and in hand
13
16
1,560
5,470
7,030
4,841
4,841
Credltors: arnounts falllng due wlthln one year
14
57,636
57.170
Net eurr¢nt os$ets
(52,795) {50,140)
Tolal assets less eurrent liabillti
(51,056) {45,6501
Provl$loDy for Ilabllltles and char8eg
30,1100
30,0(MI
Net asgets
{81,056) (75,650)
Funds
Unrestricted
General
Restricted
6,041
8,696
(87,097) (84,346)
(51,046) (75,650}
For the year ending 31 August 2025, the dire¢tors of the company have token advan¢age of rhe exemption from
audit under section 477(2} of the Companies Act 2006 rel81ing to the small Companies, r¢gime.
The mernbers have not required the company to obtain an audit of these accounts in accordonce with section 476
of the Companies Act 2006.
The directors acknowledge their responsibilities for complying wilh the requirements of the Cornpanies Act with
respe¢t to accountin8 records and rhe preparation of accounts. These accounts have been prepared in accordance
with ihe provisions applicable to small companies subject to the small eompanies, regime 2nd in ac¢ordance
with FRS102 SOEiP.
Approved by the board of directors on 28 MAY 2026 and signed on its behalf by..
Reggie P4tel
Dire¢lor
28" May 2026
The notes on pages 4 to 10 fonn part of these abbreviated financial ststements

PoyMITwass Conthiunty Rexenerqiknn Coryany Limited
FiMdnclolsÉ&ientents
or ihe veor ended31 Au
12025 (unaudlled)
Page 4
Notes to the financial statements
l. Basis of Preparation
Poyntzpass Community Regeneration Company Ltd is a company incotTrorat¢d ID Northern Ireland.
The Company's financial ststements have been prepared in compliance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland ("FRS 102") as it applies to the financial
statements of the Company for the year ended 31 Augusi 2025.
The Company Iransiiioned from previously extant UK GAAP to FRS 102 as of I September 2014. No
transition adjustments are required on the transilion to FRS 102.
Basts of accounling
These a¢¢ounls h&ve been prepared under the historical cost convention with items reco8nised at ¢ost
or transaction valu¢ unl¢s5 otherwise stated in the relevant note(s) to these accounts.
The financial statements are prepared in accordance with the Statement of Recommended Practice..
Accounting and RetK)rting by Charities preparing their accounts in accordance with the Financial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014.
Golng concern
The Company's unrestricted expenditure exceeded its income during the year ended 31 August 2024
and. at that dale. the Company's liabilities exc¢¢d¢d its &ssets.
After making enquir1￿, the directors have a reasonable expectation that the Company has adequate
resources to continue in operational existence for the foreseeable future. Accordingly* they continue to
adopt th¢ going concern basis in preparing the financial slalemertts.
The a¢¢ounls present a true and fair view and no chan¥es have been made to the accounting policies
adopted in note 2.
No material prior year errors hAve been identified in the reporting period (3.47 FRS102 SORP).
2. Accounting Polieies
This standard list of accounting policies has been applied by the charity except for those deleted.
Where a different or additional policy has been adopted then this is detailed below.
Income
Recognition of income
Income 15 included in th¢ Statement of Financtal Activities (SOFA) when..
the charity becomes entiiled to the resources.
it is more likely than not that the trustees will receive the resouwes.
the monetary value can be measured with 5uificient reliability.
Offset¢lllg
There has been no offsetting of assets and liabilities. or income and expenses, unless required or
perniitted by the FRS 102 SORP or FRS 102.

Poyn17WQS5 Conimunity Regemerolion Compolly Limited
Finuncial slqlements
rlhe
ear ended31 AM
usl 2025
Pale 5
nuudiled
Granls gnd donations
Grants and donations are only included in the SOFA when the geneTal income recognition criteria
are met (5.10 10 5.12 FRS102 SORP).
I￿gac]eS
There are no legacies recogni5ed in the SOFA.
Government grant5
The charity has received no government grants in the Teporting period.
Donated goods, serviees and facilities
There are no donated goods. Services or facilities recognised in the SOFA.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
The value ofany voluntary help received is not included in the accounts but is described in the
Directors, annual report.
Income from Interest. royAliles and dlvldends
This is included in the accounts when receipt is probable, and the amouni receivable can be
measured reliably.
Income from membership 9ubscrfp¢lons
There arc no membership subscriptions included in the SOFA.
Settlement of Insurance ¢lalms
Insurance claims are only in¢luded in the SOFA when th¢ general income recognition criteria are
met {5.10 to 5.12 FRS102 SORP) and are included as an item of other income in Ihe SOFA.
There are no insurance claims included in this year's SOFA.
Investment gains rlnd Ioy5e¥
This includes any reali5ed or unTealised gains or losses on the sale of investments and any gain or
loss resulting from revaluing investments to market value al the end of the year.
Expenditure and liabilities
Llablllty recognition
Liabilities are r¢cognis¢d where it is more likely than not that there is a legal or constrnctive
obligation committing the charity to pay out resources and the amount of the obligation can be
measured with reasonable certainty.
Governance and Jmpport costs
Support costs have been allocated to other expenditure. Governance costs comprise all costs
' involving public accountability of the chartty and ils compliance with regulation and good
practi¢¢.
Redundgney eogt
Th¢ ¢ompany made no redundancy payments during th¢ reporting period. The company had no
employees.
Deferred income
No material item of deferred income has been included in the accounls.

Poynizpdss Community Regenerolion coM￿nY Limited
Flndnciolsttziélneuts
eareNdedJlAu
SI 2025 (unaudiied
Pqge 6
Creditor5
The charity has creditors which are measured at settlement amounts less any trade discounts.
Provisions for liabiliti
A liability is measured on recognition at its historical cost and then subsequently measured at the
best estimate of the amount r¢quired to settle the obligation at the reporting date.
Assets
Tangible fixed 48set8 for u9e by cbarlty
These are capitalised if they can be used for mor¢ than one year. They are valued at C05t. The
depreciation rates and methods used are disclosed in note 8.
Intangibl¢ fixed wsets
The company doe5 not currently have intangible fixed assets.
Htritaze fixed asge¢8
The eomp4ny does not currently have herita￿ fixed assets.
Inveslmellts
The company does not currently have inv¢stm¢nt5.
Stoeks and works in progress
The company does not currenily hold stock or work in pro8ress.
Debtors
Debtors (including trade debtors and loans receivable) are measured on inilial reco8nition at
settlement Amount after any trade discounts or amount Advanced by Ihe company. Subsequently,
they are measured al the cash or other considcration expe¢ted io be received.
Current A58et investmen18
The charity has investments in cash and cash equivalents with a maturity dat¢ less than one year.
Otber poll¢les
The company currently has no other accounting policies.

Poynl¥pass Communty Rezeneralion Coryony Limiied
Finamclalslttiemettts
or ihe vear ended31 A
$12025 (Unizudlied)
Pqze 7
3. Income
202S
2025
Re5trlcted
2025
Totgl
2024
Total
Unrtstricted
Ineome from Investments
Grdnts Income
Intere51 income
Rental income
Incorne from 501ar
Total Income
15.255
382
15,642
15,255
382
15,642
15,517
847
10.373
All items above have a base currency of GBP,
4. Expenditure
2025
Unrestrleted
2025
Restrlcted
2025
Total
2024
Total
Expendlture on r418lni fundi
Rent colleciion & management
charges
Total expenditure on ralslng fund$
788
788
788
423
S¢par#ts mthttrl•l items of expense
Property heating & lightin¥
Property insur#nce
Propeny mainienance
Property running expenses
Property Dcvelopment
Totsl Sep*rate material Items of
exp¢rts¢
5,140
280
5,656
6,256
126
S140
280
S,656
6,256
126
6,714
1,558
6,514
5,149
Other expendltyre
Asset depreciation
Funding interest
Bank charges
Ststytory Fees
Total other expenditure
2,751
2,751
33,914
51
51
48
Totol Expenditure
21,048
S. Details of fees in expenditure
2025
2024
Independent examiner's fees
Assurance s¢rvi¢¢s other than independent ¢Wdmination
Tax advtsory fees
Other fee5
6. Paid employees
The company ha5 no paid employees.

PoyntyJtTSS Community Regeneralion Compufty Llmiled
Fthanclul stalememts
eor ended 31 A
12025 14noMdiledJ
Page 8
7. Grantmaking
The company made no gr&llts or donations which in aggr¢gate lorni a material part of the activities
undertaken.
8. Tangible fixed assets
Llllld &
Fixtures
Buildings & Fittings
Total
Cost
At I September 2024
Additions
Revaluation5
Disposals
Trnnsfers
At 31 AuguJ¢ 2025
655,449
40.716
696.165
655.449
40,716
696.165
Depreciath)n
At I Seplemb¢r 2024
Disposals
Charge for the year
Impaiment
Transfers
At 31 August 2025
650,959
40,716
691.676
2,751
2,751
653.710
40,716
694,426
Ntt book vAlue
At 31 August 2025
At 31 August 2024
1.739
4,490
1,739
4.490
Land and buildings are depreciated at 50/0 per annum on cosi, on a strai8ht-line basis. Fixtures and
fitting are depr¢¢iat¢d at 2￿/0 per annum, on a straight-line b8si5.
9. Intsngible fixed assets
The company has no intangible fixed assets.
10.Heritage assets
The company has no heritage assets.
I l. Investment fixed assets
The company has no investment fixed assets.
12. Stocks and works in progress
The Company holds no stocks or work5 in progress for the PUryK)ses of resale.

Poynttpws Community Regeneraliom Company Llmlléd
Financlalsthiememts
e4r ended31 A
$12025 (un&udlied)
Page 9
13. Debtors and prepayments
2025
2024
Amountsfalling due wiihin one year
Accrued income & Prepayments
1.560
1.560
The company have no assets receivable after l year.
14. Creditors: amounts falling due within one year
2025
2024
mounfsfalling due within one year
Trade creditors
Accruals
Taxation
Other creditors
156
55,846
56,469
1,167
57
36
The company ha5 no deferred income.
15. Provisions for liabilities and charges
The comp8ny has a loan from a locY41 authority. The local authority has indi¢4t¢d that the loan is not repayable.
It remain5 a liability as the lo¢al authority ha5 not officially confimied this writing.
Movemenls inprovisions during iheperlod
iA)*ll from
lotal Authorlty
BalAnee at I September 2024
Additions
Amounts charged to provisions
Unused amounis trdTr5fe￿ed to creditors fallin8 due within l year
Balance Ydt 31 August 2025
30,000
16. Cash at bank and in hand
2025
2024
Short tem) cash investm¢nls {less than 3 months maturity date)
Short tem) deposits
Cash at bank and on hand
Other
Total
4,841
5,470

Poynl4otsss Coinmunity Regeneralion Company Limiled
Fln&neiulsiol¥iiwnts
ear ended3J Au
st2025
Page JO
naudiled
17. Fair value of assets and liabilities
In the opinion of the Directors, the valuation of the company's assets is not at an extremely low risk in
relation to Credit, liquidity or market Tnovem¢nts. PropeTty in tangible fixed assels hav¢ not been
revalued since their capilalisation in 2004.
18. Events after the end of the reporting period
There are no material events iTnpacting the business occurring after the end of the reporting period,
bul before the accounts are authorised, which rel&te to conditions that arose after the end of the
reporting period.
19. Transactions with directors, trustees and related parties
There arc no material transactions with directors, trustees and related parti¢s.