Charity registration number.. XT30207 North Belfast Harriers Annual Report and Financial Statements for the Year Ended 31 January 2025 DT Carson & Co. Charter¢d AcGountants 51 53 Thomas Street Ballymena Co. Antrim B T43 6AZ
North Belfast Harriers Contents Refer¢n¢e and Administrative Details Trustees, Report _ Independent examinerfs report Statement of finanriaj activities Balance Sheet ..._ Notes to the financial ststemenls 6tolO The following pages do noi fomi part of the ststutory financial statements: ststement of financial activities per fund Ilto 14
North Belfast Harriers Reference and Administrative Details Charity n*me North Belfast Harriers Charity registrAtion number XT30207 Principal office 14 Oldpark Terrace Belfast BT14 6NN Registered office 14 Oldpark Terrace Belfast BT14 6NN Trustees M Stephens. Chairperson G Mcclure, Treasurer D Rainey, Secretary D Taylor S Mccann F O'Hare M McNicholl (Resigned 9 January 2025) Bgnkers Danske Bank Abbeycentre Longwood Road Newtownabbey Co Antrim BT37 9UH Accountant DT Carson & Co. 51- 53 Thomas Street Ballymena Co. Antrim BT43 6AZ Page I
North Belfast Harriers Trustees, Report The trustees present their annual report and the unaudited financial statements for the year ended 31 January 2025. Trustees The trnstees during the year were as follows: M Stephens, Chairperson G Mcclure D Rainey D Taylor S Mccann F O'Hare M MGNicholl (Resisned 9 Jan 2025) Aims And obJeetives The aims and objectives of the club are. To promote the health and wellbeing of the local community of Belfast through participation in athletics. To promote personal health and esteem through health awareness educalion and participation in athletics to the local population of Belfast, To promote athletics locally &8 an amateur sport to the local population of North Belfast. The club is in the process of writin8 a new Development Plan which will guide the Qlub over the next three years, the key item will be increased activity in community pro8rammes engaging both juniors and seniors. Approved by the Trustees on 9 July 2025 and signed on their behalf by: G MGClur¢ Trustee Page 2
Independent Examiner's Report to the Trustees of North Belfast Harriers I report on the a¢¢ounls of the Trust for the year ended 31 January 2025, which are set out on pages 4 to 10. Respective responsibilitles of trustees and examiner The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not r¢quired for this year under section 144{2) of the Charitles Act 2011(the 201 l Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 201 l Act; follow the procedures laid down in the General Directions gtven by the Charity Commission under section 145 (5) (b) of the 201 l Act: and state whether particular rnatters have come to my attention. Basi$ of independent ex4mlner'g report My examination was carried out in accordance with the General Direclions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. Thc procedures undertaken do not provide all the evidence that would be required in an audil and consequently no opinion is given as to whether the accounts present a 'true and fair view, and th¢ report is limited to those m&tt¢rs set out in the statement below. Independent examiner's statement In ¢onn¢¢tion with my examination, no matter has come to my attention.. (l) which 8ives me reasonable cause to believe that in any material respect the requirement5: to keep accounting re¢ords in a¢cordance with section 130 of the Act; and to prepare accounts which accord with the accountin8 r¢¢ords and wmply wlth the accounting requirements of the 201 l Act have not been met. or {2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the a¢counts lo be reached. 51- 53 Thomas Street Ballymena Co. Antrim BT43 6AZ DT Carson & Co. Charted Accountants 9 July 2025 Page 3
North Belfast Harriers Statement of Financial Activities for the Year Ended 31 January 2025 Unrestricted Funds Restricted Funds Total Funds Total Funds 2025 2024 Nole Incoming resources Incoming resources from charitable activities Total incoming resources 84,435 84,435 5,000 5,000 89,435 89,435 57,989 57,989 Resourc expended Charitable activities Total resources expended 80.517 80,517 8,087 8,087 88,604 88,604 45,020 45.020 Net movements in funds 3,918 (3,087) 831 12,969 Reconciliation of funds Total funds broughi forward Total funds carried forward 167,974 171,892 4,516 1,429 172,490 173,321 159,521 172,490 All incoming resources and resources expended derive from continuing activilies. The charity has no recognised gains or losses for the year other than the results above. The notes on pages 6 to l O forn] an integral part of th¢se financial statements. Page 4
North Belfast Harriers Balance Sheet as at 31 January 2025 2025 2024 Note Fixed &ssets Tangible assets 3,221 5.098 Curr¢nt assets Stocks and work in progress Debtors Cash al bank and in hand 4,710 1,000 184,660 190,370 4.165 164,823 168,988 Creditors: Amounts falling due wlthin one y¢or (20,270) (1,596) Net current assets 170,100 167,392 Net Issets 173,321 172,490 The funds of the charity: Restricted funds 1,429 4,516 Unreslric¢ed funds Unrestricted income funds 171,892 167,974 Tot*1 eharlty funds 173,321 172,490 Approved by the Board on 9 July 2025 and signed on its behalf by.. G Mcclure Trustee The notes on pages 6 to l O form an integral part of these financial stat¢ments. Page 5
North Belfast Harriers Notes to the Financial Statements for the Year Ended 31 January 2025 Accountlng policies Basls of preparation The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005),, issued in March 2005, applicable accounting stsndards and the Charities Act 2011. Fund accounting policy Unreslri¢ted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Further details of each fund are disclosed in note I l. Incoming resources Income from charitable activilies includes income recognised as earned (as the related goods or Services are provided) under contract or where entitlement to grant funding is subject to specific'perfomance conditions. Grant income included in this category provides fundin8 to support programme activities and is recognised where there is entill¢ment. certainty of receipt and the amount can be measured with sufficient reliability. Resourees expended Liabilities are recognised as soon as there is a legal or constructive obligation comrnittin8 the charity lo the exp¢nditure. All expenditure is accounted for on an accrua15 basis and has been classified under headings that aggregate all costs related to the category. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such aclivitie5 and those costs of an indirect nature necessary to support them. Fixed assel8 Individual fixed assets costing £0 or rnore are initially recorded at cost. DepreciAtion Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value. over their expected useful economic life as follows: Plant and ma¢hinery 200/0 Straight line basis Stock Stock is valued at the lower of cost and net realisable value, after due regard for obsolete 2nd slow moving stocks. Net realisabl¢ value is based on selling price less anticipated Costs to completion and selling costs. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed. Page 6
North Belfast Harriers Notes to the Financial Statements for the Year Ended 31 January 2025 . continued Operating le*ses Rentals payable under operating leases are charged in the ststement of financial activities on a straight line basis over the lease lemi. Grants receivable Unrestricted Restricted Total Funds Total Funds Funds Funds 2025 2024 Grants 181 Itbeoming re50ur¢e$ from charitable activities Unrestricted Restri¢ted Funds Funds Total Funds Total Funds 2025 2024 ChAritable activity Sponsorship Grants Membership dues Clothing sales Members fitness Classes Race entries Sundry income Use of hall Jog Belfast Interest on cash deposlts Training Camp 2025 3,250 5,000 8,250 11,800 18,070 1,139 100 32,005 3,377 18,070 1,139 100 32,005 3,377 16,710 1,432 575 19,175 1,736 180 6,000 200 6,000 297 20,197 84,435 6,000 297 20,197 89,435 5,000 57,989 Page 7
North Belfast Harriers Notes to the Financial Statements for the Year Ended 31 January 2025 . contintsed Total resources expended Charltable 8Ctivity Totgl Direet Costs Opening stock Purchases C105ing stock Training courses Facilities Hire Water rates Light, heat and power Insurance Repairs and maintenance Computer software and maintenance costs Trainins Camp 2025 Athlele Re8iStration Sundry expenses Travel Laganside Race expenses Bank charges Depre¢iation of plant and machinery 4,165 1,693 (4,710) 717 11,005 829 8,825 1,830 2,254 378 25,492 4,546 1,605 9,217 13,430 2,972 2,479 1,877 88,604 4,165 1,693 (4,710) 717 11,005 829 8,825 1,830 2,254 378 25,492 4,546 1,605 9,217 13,430 2,972 2,479 1,877 88,604 Trustees, remunerAtion And expenses No trustees received any rernuneration during the year. Net Ineomlng resources Net incoming resources is stated after chargin8.' 2025 2024 Hire of other assets - operating leases Depreciation of owned assets 11,005 1,877 7,623 1.877 Page 8
North Belfast Harriers Notes to the Financial Statements for the Year Ended 31 January 2025 . conlinued Tangible fixed assets Fixtures, rittings oDd equipment Cost As at l February 2024 and 31 January 2025 9,385 Depreeiation As at l February 2024 Charge for the year As at 31 January 2025 4,287 1,877 6,164 ]Y¢t book value As at 31 January 2025 As at 31 January 2024 3,221 5,098 Debtors 2025 2024 Trade debtors 1,000 Credltors: Amounts falllng due wlthln one year 2025 2024 A¢¢ruals and deferred income 20.270 1,596 Page 9
North Belfast Harriers Notes to the Financial Statements for the Year Ended 31 January 2025 . conlim4ed 10 Related partles Controlllng entity The charity is controlled by the trustees. Il Analys1$ of funds Atl February 2024 At31 Jftnuary 2025 Incoming re8our¢es Resources expended Gener*1 Funds Unrestricted income fund 167,974 84,435 (80.517) 171,892 Reslrlcted Fundg Jog Belfast ECCC2024 ECCC2025 96 4,420 96 (4,420) (3,667) (8,087) 5,000 5,000 1,333 1,429 4,516 172,490 89,435 (88.604) 173,321 12 Net assets by fund Unrestricted Funds Total Funds 2025 Total Fund8 2024 Tangibl¢ assets Current assets Creditors: Amounts falling due within one y¢8r Net assets 3,221 190,370 (20,270) 173.321 3.221 190,370 (20,270) 173,321 5,098 168,988 (1,5961 172,490 Page 10
North Belfast Harriers Statement of financial activities by fund Year Ended 31 January 2025 Unrestricted Unrestricted income fund ineome fund 2025 2024 Incoming resources In¢oming resour¢es from ¢harAtable a¢tivities Total incoming resources 84,435 84.435 50,489 50.489 Resources expended Charitable activilies Total resources expended 80,517 80.517 41,940 41,940 Net movements in funds 3,918 8,549 Reeoncilifttlon of funds Total funds brought forward Total funds carried forward 167,974 171,892 159.425 167,974 This page does not forn] part of the statutory financial statements. Pagell
North Belfast Harriers Statement of financial activities by fund Year Ended 31 January 2025 . continued Jog Belfast 2025 Jog Belfast 2024 Net movem¢nts in funds Reconcillatlon of funds Tolal funds brought forward Total funds ¢arried forward 96 96 96 96 This pag¢ does not fonn part of the statutory financial statements. Page 12
North Belfast Harriers Statement of financial activities by fund Year Ended 31 January 2025 conlinued ECCC2024 ECCC2024 2025 2024 Incoming resources Incoming resources from charilable aGtivitics Total incoming resources 7,500 7.500 Resources expended Charitable aclivilies Total resources expended 4,420 4,420 3,080 3,080 Net movements in funds (4,420) 4,420 Reconciliation of funds Total funds brought forward Total funds carried forward 4,420 4.420 This page do¢s not form part of the statutory financial statem¢nts. Page 13
North Belfast Harriers Statement of financial activities by fund Year Ended 31 January 2025 . conlimied ECCC2025 2025 ECCC2025 2024 Incoming resources In¢omin8 resources from charitable activities Total incoming resources 5,000 5.000 Resources expended Charitablc activities Total resources expended 3,667 3,667 Reconciliation of funds Total funds carried forward 1,333 This page does not forni part of the statutory financial statements. Page 14