COMPANY REGISTRATION NUMBER N1062808
WILLOWFIELD PARISH COMMUNITY
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
31 DECEMBER 2024
Charlty Number NIC103336

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
CONTENTS
PAGE
Charity reference and admlnistratlve detalls
Trustees Annual Report
Independent examiner's report to the members
Statement of financial actlvlties (incorporating the
income and expenditure account)
11
Balance sheet
12
Statement of cash flows
14
Notes to the financial statements
15

Page 1
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
YEAR ENDED 31 DECEMBER 2024
Registered ch#rAty name
Willowfield Parish Community Association
Charity registratlon number
NIC103336
Company regtstratfion number
N1062808
The trusteej
Th¢ tru8t¢¢8 who served the company during the period were as follows:
Rev Clive Atkitison
Stephen Harte
Pauline O Neill
Isobcl Blair
Colin Birnie
Peter Clugston
William Withers
Ruth Glover
Roisin Hughes
Wayne Mulholland
Chairnian
Treasurer
Company Secretary
(Resigned 13 SepteJnb¢r 2024)
(Appoint¢d 10 June 2024)
(Appointed 10 June 2024 and resigned I l February 2025)
The trust¢es have delegated day to day management duties to Heather Purdy.
Secretary
Pauline O Neill
Registered offi¢e
The Micah C¢ntr¢
149A My Lady's Road
Belfast
BT6 8FB
Independent examlner
GMCG Portadown
Chartered Accountants
17 Mand¢vill¢ Street
Portadown
County Amiagh
BT62 3PB
Bankers
Danske BaDk
Donegall Square West
Belfast
BTI 6JS

Pago 2
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The trustees present their report and the flllancial statements of the charity for the y¢ar ended 31
December 2024. The trustees have adopted the provisions of the Statement of R¢cornm¢nded Practice
(SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and
financial statements of the charlty.
The fllMncial statements have been prepared in accordance with the accowiting policies set out in
notes to the financial statements and applicable accounting standards, Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland issued
in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
treland (FRS 102), the charity's governing document, the Charities Act (Northern treland) 2008,
Charities Act (Northern Ireland) 2013, The Charities (Accounts and Reports) Regulations (Northern
Ireland) 2015. Companies Act 2006 and UK Generally Accepted Practice.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered charlty name
Charity reglstratlon number
Company number
Registered office
The Micah Centre, 149A My Lady's Road. Belfast. BT6 8FE
The trustees have delegated day to day management dutie5 to Heather Purdy.
Independent examlner
GMCG, Chartered Accountants, 17 Mandevill¢ Street,
Portadown, County Armagh, BT62 3PB
Danske Bank, Donegall Square West. Belfast, BTI 6JS
Willowfield Parish Community Association
NIC 103336
N1062808
Bankers
TRUSTEES OF THE CHARITY
The directors of the charitsble company are its trustees for the purpose of charity law. The trustees
who served during th¢ year and since the year end were as follows:
Rev Clive Atkinson
Stephen Harte
Pauline O Neill
Isobel Blair
Colin Birnie
Peter Clugston
William Withers
Ruth Glover
Roisin Hughes
Wayne Mulholland
Chairman
Treasurer
Company Secretary
(Resigned 13 September 2024)
(Appointed 10 June 2024)
(Appointed 10 June 2024 and resigned I l February 2025)
PUBLIC BEIYEFIT STATEMENT
The Board of Willowfield Parish Cotnmunity Association (WPCA) confmn that they have bad due
regard for the guidance produced on Public Benefit by the Charity Commission for Northern Ireland,
and are pleased to report that duTing 2024 the Association has continued to provid¢ Public Benefit8
through the programmes and facilities we offer.

Pago 3
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (¢onllnvodJ
YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIKS
The objects of th¢ Association is to relieve poverty, si¢kn¢$s and the aged and to promote the benefit
of the inhabitants of Willowfield, Woodstock, Lagan Villag¢, th¢ Mount and th¢ sutrounding area in
East Belfast without distinction of age, gender, sexual orientation, disabilitylability, race, political,
religious or other opinion, by assooiatillg with the statutory authorities, voluntary orgaDisations and the
inhabitants in a common effort to advanc¢ ¢ducation, and to provide facilities in the interests of social
welfare for recreation or other leisure-time occupatio]4 with the obj¢ct of improving the conditions of
life for the said inhabitants, and in particular:
a) Childr¢n (Pre-school and Primary School Ages)
b) Tc¢nag¢r8
c) Unemployed Adults
d) Single Parent Fan)ilies
e) Families struggling with poverty and deprivation
fj The elderly and vuln¢rabl¢
ACHIEVEMENTS AND PERFORMANCE
Totsl income for the year was £480,753 (2023: £367,869). Donations and legacies income amounted
to £395,860 (2023: £367,268), inveslment Income amounted to £2,258 (2023: £601) and other income
amounted to £82,635 (2023: £Nil) which was the gain arising on the sale of the property at 91
Ravenhill Road, Belfast in January 2024.
Total expendittlre for the year amounted to £346,252 (2023: £360,135). Project management costs
amounted to £82,788 (2023: £79,733) and the c08ts of charitsble activities amounted to £263,464
(2023: £280,402).
The net income for th¢ y¢ar was £134,501 (2023: net income of £7,734).
It has been a busy and productive year for WPCA in 2024. We started the year by wel¢oming 2
S￿dellts from Taylor Univ¢rsity in Illinois, USA. Keira and Mark joined us as part of their terni at
Stranmillis University Coll¢g¢ and their placement with us saw them lead a Paint and Play progran]me
with a ￿0Up of primary aged children. They spent six weeks working with us, taking part in our youth
and children's pro￿aM￿¢S and we were delighted to to build on this link with Stranmillis University
College and to benefit from th¢ ski118 and ¢nthusiasm of our American visitors.
At th¢ start of Maroh, we celebrated 15 years of Christians Against Poverty Debt Advice in North¢m
Jreland with a special service in Willowfield Parish Church, We heard how 1300 people in Northern
Ireland have gone debt free during this time and at WPCA we were able to celebrate that our own
D¢bt Centre has been rLU)ning for 14 y¢aTsI
Our adult clubs and groups continued to thrive with Op¢n House, Hobby Club, Women's Drop in and
Men's Youth Club meeting weeldy and welcoming new people on a regular basis. Our Men's Cury
nights saw over 100 men attending and th¢ tllen benefitted from outings to the north coast, We aT¢
V¢rtigo. golf and go karting. Open House continued with its programm¢ of welcoming guest speakcrs
such as Rosie Hickey? Heritage officer from the Strand Arts Centre. representatives from the Jobs and
Benefits office and benefitting from input from the East Belfast Community Development Agency
Health Team as well as enjoying games of pool. curling, boccia, and som¢ 8¢S8ions of "rest and
reflect"

Page 4
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (contlnu•dJ
YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AIW PERFORMANCE
Our Lip Sync Battle in March raised £1900 for NI Hospice and was a fantasti¢ night with creative acts
performing to a packed bousel
We benefitted from a staff trip to Dublin to visit the Solas Project who work in a disadvantaged area in
inner city Dublin. We heard from two m¢n whose lives had been bugely impacted by long temi drug
habits and criminality but who have managed to turn their live8 aTound. This trip came as a result of
some of ow families presenting with issues around drug abuse within the family. As thts is an area we
haven't previously worked this fact finding trip was excellent in helping us to identify how best we
could support local families. As a result of this, we stsrted a group called Talk About DNgs (TAD) in
April with the aim of bringing parents together to Provide them with inforn]ation on how they could
identify drugs, different typ¢s of drug abuse, how to help someone who has overdosed, what the police
response to a report of d￿g misuse would be. Working alongside East Belfast Alternatives, our family
support team put a programme together with input from PSNI, GPS, phannacists, ASCERT, Belfast
Drug and Alcohol Coorditiation Team and a fornier drug user, as well as a parent perspective.
In April, we were invited to attend the Committee for Communities at Storniont as part of a d¢l¢gation
from the Neighbourhood Renewal Project funded by the Departsnent for Communities. The
Committee were very supportive and had a good understanding of the issues faced by the
Neighbourhood Renewal Groups in ternis of sustainability of funding and members of the conmiittee
highlighted the crucial role that Neighbourhood Renewal projects play in local communiti¢s,
supporting those who are most disadvantaged. We were also able to bring a group of our volunteers to
Storniont to celebrate the completion of the STARS (Striving Towards a Restorative Society) course
on confiict resolution completed through East Belfast Alternatives. They had a lovely evening joining
with other groups who had also completed the course.
Our family support team again combined forces with East Belfast Alternatives to run the Safe Parents
programme, bringing local mums together to help them engage with support servlceg and to deal with
issues that they were facing. This ran from Easter until the summer break.
We enjoyed a visit from representatives from the King Charles III Charitable Trust who Can￿ to visit
the project they had funded and hear about our work supporting women and families. We also
welcotned Trustees from the Irish Youth Foundation who came to hear about our youth work.
Our CAP debt advice continued to grow with our new debt coach, Linda, completing her training and
beginning to see new clients, thereby increasing our capacity. A team of dedicated volunteers entered
the Belfast City Marathon relay to raise much needed funds for our Centre. The CIiP team also took a
stand at the Holywood May Day celebration to raise fiffther funds for the Centre. At the end of Mayy
we took part in a community day organised by the Titanic Historical and Cultural Society which
saw ov¢r 3000 people join In a street paty with music, carnival ride5 and food.
Our Kids and Youth programmes continued to be busy with our parents and toddler group Seeing
upwards of 80 people attending ¢ach week! We ran Kids Kitchen, teaching local children how to Cook
healthy meals and the importance of nutrition, CEAG tutoring* dance group* lads club and Kids Klub
on Friday nights and our usual schools work of taking assemblies, participating in Boards of
Govffliors and supporting children as they transfer from primary to secondary school. Our Youth
team continued the Leaders in Training Programme (LIT), with the young people rnntiing a really
Successful event for families and gaining leadership training. Active youth, football club and girls
group, along with schools work in Breda Academy kept our youth worker busy. We also ran our

Pago 5
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT fconllnuedj
YEAR ENDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE Iconrtnyed)
Youth Residelltial, Great Escape, for the first tlme since Covid. taking 22 young people to Enniskillen
for a week of activities and personal d¢v¢lopment.
Our Summer Schemes had over 300 people in attendance acrosg 2 week8. We had two weeks of
Sun)mcr Sch¢n]¢s for parent and toddlers, and s￿arat¢ Summer Sch¢mes for PI-P3 and P4-P7 with a
mix of activities to plac¢s lik¢ Lisburn Leisure Centre, Dundollald Ic¢ Bowl, Ornieau Park and
Streamvale Farni. One parent said, "I sent my children because they love the club that Willowfield
hold throughout the year. they love all th¢ leaders especially Charlene. Also, there is not much for
children to do in this area. And it takes a lot of pressure off working parents who feel they can't do as
many activities through th¢ summer."
In the Autumn, we ran three indoor boot sales to fundraise and we welcomed Willowfield PAIS tea
who helped out with our Kids and Youth Programmes. We welcomed another American placement
student, Abbi¢ from Gordon College in Boston who was studying at Stranmillis University Coll¢g¢ for
the autumn term. She helped out with our Kids and Youth Pmw]mes. Our Peaced Together courses
ran all year and saw women deal with issues caused by traumas in their past whilst completing craft
projects.
In the up to Cbristmas, we held our Christsnas Tr¢¢ Festival with trees decorat¢d by 13 local
businesses, 15 c0j]￿nUttlty groups, 5 local schools, 2 lo¢al Ron￿1 Catholic congregations and 19
groups from within Willowfield Parish Church and WPCA. We were delighted to welcome several
MLAS, 2 MPS and some of our local Belfast City Councillors to the festival. The local community
turJ)¢d out in force and enjoyed music from Nettlefield Primary School Choir, local musicians,
Cregagh Presbyterian Handb¢ll Choir and Renaissance Choir.
Througbout the year we have benefitted from collaborating and partnering with other local
organisations. Our involvement in local forums and network groups is a real Strength, keeping us
infom]ed about everything that is going on in the area, and providing USefi￿ conta¢ts to share ideas
and resources, and offer complementary services to best support each other and the local conununity.
In the autumn, we also started a strat¢gic review of the organisation with a vi¢w to putting together our
next 5 y¢ar plan and Theory of Change. We ¢xp¢¢t this process to tske about a ycar and will publish
our plan in Autumn 2025.
Staff and Volunteers
Our stsff team bas on¢¢ again gone above and beyond in ternts of providing support and a listening ear
to everyone we come into contact with. Many of our staff live in the local community aud all staff
have a real heart to see lives in our community improved and pr¢ssur¢s lifted. We are so grateful to
our volunteer team who give so seltlessly of their time and who juggle their own busy lives with
helping us to meet the challenges iti the community around us.
Our Staff t¢am has seen little change this year. Our Administrator, Alice Mccallum went on maten)ity
leave in September and we were joined by Craig Seawright in December who is taking on some of the
administration until Alice returns in the summer of 2025.
We w¢l¢om¢d two new Trustees this year, Roisin Hughes and Wayne MuIholland and said goodbye to
Isobel Blair, who has been on the Board for 12 years. We are hugely grateful to Izzy for her dedication
to WPCA over the years and wish her all the best as She moves on.

Page 6
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (conllnuodj
YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW (Includlng reserves pollcy)
At the end of 2024, there is a £220,976 of a surplus in unrestricted funds, of which the Board has set
aside £155,954 as a salary reserve repr¢s¢nting 6 months, salary costs. and there is a surplus on
restricted funds of £536,206. The restricted fimds rcpresent a capital sum for fixed assets (the
building) of £498,029 and revenue sum (cash) of £38.177 (see notes 19 and 25 for full breakdown).
The Board 18 so grate￿1 for the donations and grants we received during 2024 from many cbarities,
grant making bodies, churches and individuals including:
Anton Jurgens Charitable Trust, Archer Tn￿t, Barclays Community Footb811 Fund, Belfast City
Council, Beltrim Charitable Trust, Benefact Trust, Cash 4 Kids NI, CFNI Nourish of the Nation,
Church of Ir¢land Orphans and Children Society, Chuwh of Ireland Priorities Fund, Coca-cola Thank
You Fund, Department for Communities, Department of Foreign Affairs: Reconciliation Fund,
EBCDA, Education Authority, Enkalon Foundation, Esme Mitchell Trust, Garfield Weston
Foundation, Hinchley Charitable Trust, Irish Temperance League, Irish Youth Foundation, Maurice &
Hilda Laing Charitable Trust, TBF & KL Thompson Trust, Tudor Trnst. Tesco Footie for All, Tudor
Trust, Ulster Garden Villages, Victoria Homes Trust, Willowfield Parish Church and other donors
who wish to remain anonymous.
The policy of the Management Committee is to maintain reserves at such level as limits the risk from
a fvture downturn in income or from incr¢a8ed expenditure in the longer tern], including expenditure
on fjxed assets.
PLANS FOR FUTURE PERIODS
The charity plans to continue the activities outlined above in the forthcoming years subject to
satisfactory funding arnngements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governin
Docum¢nt
Willowfield Parish Community Association is a charitable private company limited by guarantee and
not having a share capital, whose registered office is situated in Northern treland. The Company was
incorporated on 24th January 2007, commenced operations on 1st Januw 2008 and is recognised as a
charity by Th¢ Charity Commission for Northern Ireland (charity reference number NIC 103336).
The company was established under a Memorandum of Association which established the objects and
powers of the charitable company and is governed under its Articles of Association.
Recrnitment a
ointhi¢nt induction and trainin
Unless otherwise deterniined by the Association in General Meeting* the number of Trustees shall not
exceed fifteen and shall not be less than five. The Board Shall Comprise of The Chairperson (and
Trustee) who at all times will be the Rector of Willowfield Parish Church or other person appointed by
him/her to act in that capacity and the number of tn￿teeS appointed as follows, half of whom shall be
appointed annually by th¢ Select Vesty of Willowfield Parish Church, to b¢ known as "nominated
ilstees and half of whom shall be elected at the Annual General Meeting (AGM), to be known as
"elected trustees"
All trustees shall be members of the Association. Ele¢ted trustees shall hold office for a period of up to
two years and shall retire by rotation, with the longest serving half to retire at each AGM. Retiring
(elected) ttwtees shall be eligible for re-election. The number of nominated and elected trustees shall
remain ¢qual at all tim¢s.

Pagg 7
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (eontInu￿)
YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT (¢onllnu•d)
The trustees have the power at any time to appoint any person to be a trust¢e to fill a casual vacancy.
Any tNstee so appoint¢d shall hold office only until the next following AGM and th¢n shall be
eligible for re-electionlnomination.
Appropriate training and induction is available to all ttvstecs.
Risk Mana
¢m¢nt
The trustees have assessed the major risks to which the charlty is exposed, in particular those related
to the operations and finances of th¢ Charity, attd are satisfied that systems are in place to mitigate an
exposure to major risks. Wh¢re appropriat¢, syst¢ms or procedures have been established to mitigat¢
the risks the charity faces. Internal control risks are minimis¢d by th¢ implementation of procedures
for authorisation of all transactions and projects. Procedures are in place to ensure compliance with
health and safety of staff, volunteers, clients and visitors. These procedures are p¢riodically reviewed
at least annually to ensure that they continu¢ to meet the needs of the charity.
anisational Structure
The Board meets on a regular basis througbout the year, and by careful analysis of management
accounts considers if th¢r¢ &T¢ any nrdjor risks to the ￿illre and to ensure that the company is a going
conc¢rn and able to continue its work to ben¢fit lo¢al residents in the Willowfield area of inn¢r ¢ast
B¢lfast.
TRUSTEES• RESPONSIBILITIES STATEMENT
The trustees (who ar¢ also the directors of Willowfield PaTi8h Commutttty Association for th¢
purposes of company law) are responsible for pr¢paring the Trustees Annual Report and th¢ fllwncial
stat¢m¢nts in accordance with applicable law and Unit¢d Kingdom Accounting Standards (United
Kingdom Generally Accepted Accoullting Practice).
Company law requires the trustees to pr¢par¢ financial statements for each financial year, which give a
true and fair view of the state of affairs of the charitable company and of the incoming resources and
application of resources, including the income and expenditure, of the charitable company for that
period. In preparing thes¢ financial statements, the trustees ar¢ r¢quired to:
select suitable accounting policies and then apply them consist¢ntly
observe the methods and principles in the Charities SORP 2019 (FRS 102).
make judgetnents and accounting estinmtes that are reasonable and prudent.
state whether applicabl¢ UK accounting standards have be¢n followed, subject to any material
departures disclosed and explalned in the f￿allela1 staten]ents' and
pr¢par¢ th¢ finan¢ial statements on the going conc¢rn basis unless it is inappropriat¢ to piesume
that the charitable company will continue in operation.

Pago 8
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
TRUSTEES ANNUAL REPORT (conllnuad)
YEAR ENDED 31 DECEMBER 2024
TRUSTEES, RESPONSIBILITIES STATEMENT (eondnued)
Th¢ trustees are responsible for keeping adequate accounting records that disclose with r¢asonabl¢
accuracy at any time the fmancial position of the charitable company and enable them to ensure that
the financial statements Comply with Companies Act 2006. They are also responsible for saf¢guarding
the assets of the charitable company and hence for tsking reasonable stq)s for th¢ prevention and
detection of fraud and other irregularities.
In so far as the trustees are aware..
there is no relevant audit Inforn￿tion of which the charitable company's independent
examin¢r 18 unaware. and
the trustees have taken all steps that they ought to have tsken to make themselves aware of
any r¢levant infonnation and to establish that the independent examiner is aware of that
inforn)ation.
The trustees are responsible for the maintenance and integrity of the corporate and financial
inforn]ation included on the charitable company's website. Legislation in the Unit¢d Kingdom
governing th¢ preparation and dissemination of financial statements may differ from legislation in
other jurisdictions.
INDEPEIYDENT EXAMtNER
GMCG Portadown Chartered Accountant5 has been re-appointed as independent ¢xaminer for the
ensuing year.
SMALL COMPANY PROVISIONS
This report has been prepared in accordance with th¢ special provision5 for Small companies under
Part 15 of the Companies Act 2006.
Registered office:
The Micah Centre
149A My Lady's Road
Beflast
BT6 8FE
Sigmed by order of the trustees
Pauline O Neill
Company Secretary

CIIARTP.IEP hCC(IUNfAtr4T#
Pag8 9
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
I report on the a￿ountS of the charitable company for the year ended 31 December 2024 as Set out on
pages 11 to 32.
RESPECTKVE RESPOIYSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER
The charity's tn￿te¢S (who are also the directors of Willowfield Pwish Community Association for the
purposes of company law) are responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act 2006. Having satisfied myself that the charity is not subject to
audit ullder company law and is ¢ligibl¢ for independent examination, it is my r¢sponsibility to:
examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008.
follow the procedures laid down in the general Directions given by the Charity Con]mission
for North¢rn Ir¢land under section 65(9)(b) of th¢ chariti￿ A¢t' and
state whcthcr particular matters have come to my att¢ntion.
BASIS OF INDEPENDENT EXAMINERIS STATEMENr
I have examin¢d your clMLity accounts as r¢quired under section 65 of th¢ Charities Act and my
examination wa8 Ca￿led out in accordance with the general Directions given by the charity
Commission for Northcrn Ireland wider section 65(9)(b) of the Charities Act. Tr ¢xatnination
includ¢d a review of the accounting r¢cords kept by the clwity and a comparison of the accounts
present¢d with those records. It also includes consideration of any unusual items or disclosures in the
accounts, and s¢eking explanations from you as charity trustees concen)ing any such matters.
My role is to 8tat¢ whether any ll￿terial matt¢rs have come to my attention giving me cause to believ¢:
l. That accounting r¢cords were not kept in accordance with section 386 of the CompaDies Act
2006.
2. That the accounts do not accord with those accounting records.
3. That th¢ ac¢ounts do not comply with the accounting requir¢m¢nts of section 396 of th¢
Companies Act 2006 and with the mcthods and principles of the Charities Statement of
Recommended Practic¢ applicable to charities pr¢paring their accounts in accordan¢¢ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland.
4. That th¢r¢ is fiwther inforn]ation needed for a proper und¢rstanding of the accounts to be
r¢a¢h¢d.
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Td: +44(0)28wJi iAI3
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V•L +44(0)283￿$029J

Page 10
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF WILLOWFIELD
PARISH COMMUNITY ASSOCIATION [￿nI1￿u•￿)
YEAR ENDED 31 DECEMBER 2024
INDEPENDENT EXAMtNER'S STATEMENT
I can conflrni that l am qualified to undertake the examination because l am a registered member of
Chartered Accountants Ireland which is one of the listed bodies.
I have completed my examination and have no concerns in respect of matters (l) to (4) listed above
and, in connection with following the Directions of the Charity Commission for Northern treland. I
have found no matters that require drawing to your attention.
C JIC_tr
C M Mccarter FCA (tndep¢ndent Examiner)
Chartered Accountants Ireland
For and on behalf of
GMCG Portadown
Chartered Accountants & Ststutory Auditor
17 Mandeville Street
Portadown
Craigavon
County Arnlagh
BT62 3PB
Date:

Pagg 11
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME AND
EXPENDITURE ACCOUNT)
YEAR ENDED 31 DECEMBER 2024
2024
Unrestricted Restricted
Funds
Funds
2023
Note
Total
Total
Ineome and endowments from:
Donations and Legacies
Investments
Other
280,728
2258
115,132
395,860
2,258
82,635
367,268
601
82,635
Total In¢ome and endowments
282,986
197,767
480,753
367,869
Expendlture on:
Project management
Charitabl¢ 8¢tivities
(48.489)
(187,541)
(34,299)
(75,923)
(82,788)
(263,464)
(79,733)
(280,402)
Total expenditsre
(236,030) (110,222)
(346,252)
(360,135)
Net Ineome
46,956
87,545
134,501
7,734
Transfers betiveen fund$
22
92,954
(92,954)
Net movement ID funds
139JlO
(5,409)
134,501
7,734
Recon¢iliAtion of funds:
Totsl funds brougbt forward
81,066
541,615
622,681
614,947
Total fund& ¢arrled forward
19
220,976
536,206
757,182
622,681
The Statement of Financial A¢tivities includes all gains and loss¢s arising during the year.
All income and ¢xpenditure derive from continuing activities.

Page 12
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET
31 DECEMBER 2024
2024
2023
Note
Fixed assets
Tangible assets
14
498,029
521,454
Current assets
Debtors
Casb at bank and in hand
15
3,727
262,088
6,663
124,605
265,815
131,268
Credltors: anjounts falllng
due within one year
16
(6,662)
(30,041)
Net current assets
259,153
101,227
Total asset8 ley5 current Ilabllltle8
757,182
622,681
Net assets
757,182
622,681
Charlty Funds
Restricted
Unrestricted
19
536,206
220,976
541,615
81,066
757,182
622,681
These accounts have been pr¢pared in accordance with the provisions applicabl¢ to companies subj¢¢t to
the small companies regime and in accordance with tharities SORP (FRS 102).
The directors are satisfied that the company is entitled to exemption from the provisions of the Companies
Act 2006 (the Act) relating to the audit of the financial statements for the period by virtu¢ of section 477(2)
relating to small companies, and that no member or members have requested an audit pursuant to section
476(1) of the Act.
The directors acknowledg¢ their responsibilities for:
(i) ensuring that the company keeps adequate a¢counting records which comply with section 386 of
the Act, and
(li) preparing fllwicial statements which give a true and fair view of the state of affairs of the company
as at the ¢lld of the financial period and of its S￿￿luS or deficit for the f￿ancial period in
accordance with the requirements of section 393, and which otherwise comply with the
requirements of the Act relating to financial statements, so far as applicable to the company.

Page 13
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
BALANCE SHEET (contlnued)
31 DECEMBER 2024
These financial statements w¢rc approved by the members of the con]mittee on th¢
and ar¢ signed on their behalf by:
Rev Clive Atkinson (Chainnan)
Stephen Harte Esq (Tr¢asur¢r)
Pauhne O'Ncill (Company Secretary)
Company Registration Number: N1062808
The nolo8 on pago 1 S to 32 fomi part of th•$0 tlnan¢lal statements.

Page 14
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2024
2024
2023
Iyote
Cash flow from operatlns Ydetivitles
21
42,271
(15,549)
Net cash flow from operating ¥dCtlvltles
42,271
(15,549)
Cash flow from Invesdng aetivities
Proceeds from disposal of tangible fixed
asset
Interest received
92,954
2,258
601
Net ev4sh flow from Investlng acdvltlei
95,212
601
Net increase l (decrease) In eash and
cash equlvalents
Cash alld cash equlvalents at
i•t January 2024
137,483
(14,948)
124,605
139,553
CAsh ¥dnd cash equivalents at
31¥t December 2024
262,088
124.605
Cash and eAsh equlvalents conslst of:
Casb at bank and in band
262,088
124,605
Cash and eash equlvalents at
31" Deeember 2024
262,088
124,605

Pago 15
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
l. Summary of slgDlfieant accountlng pollcles
(a) General lllformatkon aud basls of preparatRon
Willowfield Parish Community Association is a clMritabl¢ private company limited by guarantee
and not having a share capital and is registered in Nortbern treland. Th¢ address of the registered
offic¢ 18 given in the charity infornydtion on page l of these f￿ancIal ststsments. In th¢ ev¢nt of
the charity being wound up) the liability in r¢sp¢ct of th¢ guarant¢e is limited to £1 per member of
the charity. The Company was incorporated on 24th January 2007, commenced operations on 1st
January 2008 and is recognised as a charity by The Charity Con]mi8sion for Northern Ireland
(charity reference number NIC 103336).
The company was established under a Memorandum of Association which established the objects
and power8 of the clmritable company and is governed under its Articles of Association.
The nature of the charitable company's op¢rations and principal activities are to relieve poverty,
sickness and the aged and to promote the benefit of th¢ inhabitants of Willowfield, Woodstock,
Lagan Village, the Mount and the surrounding area in East Belfost without distinction of age,
gender, s¢xual ori¢ntation, disabilitylability, race, political, religious or other opinion, by
associating with th¢ 8tatutory authorities, voluntsry organisations and the inhabitants in a
conmion effort to advance education, and to provid¢ fa¢iliti¢8 in the interests of social welfare for
recreation or other leisure-time occupation, with the object of improving the conditions of life for
the 8&id inhabitants, and in particular: children (pre-8¢hool attd prinwy school ages), teenagers,
unemployed adults, single parent families. families struggling with pov¢ty and deprivation and
the elderly and vuln¢rabl¢.
The charitable company constitutcs a public benefit entity as defined by FRS 102.
Th¢ financial Statements have been prepared in accordanrx with th¢ a¢¢ounting policies set out in
notes to the financial stst¢m¢nts and applicable accounting standard, Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their accounts
in ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of
Ireland issued in Octob¢r 2019, tFL¢ Financial Reporting Standard applicable in the United
Kingdom and Republic of Jrcland (FRS 102), the charity's governing docum¢nt, the Charities Act
(Northern Ireland) 2008, Charities Act (Northern Ireland) 2013, The cI￿ltIeS (Accounts and
Reports) Regulations (Northern ]r¢land) 2015, Companies Act 2006 and UK Generally Accepted
Accounting Practice.
The fllwi¢ial statements are prepared on a going ¢oncern basis under the historical Cost
convention, modified to include certain items at fair value. The charity is entirely dependent on
continuing grant aid and as a consequence the going concern basis is also dependent on the
continuing grant aid. The fllwLcial statements are prepared in st¢rling which is the fimctional
curr¢ncy of th¢ charity.
The significant accounting policies applied in the preparation of these financial statements are set
out below. These polici¢s have been consistently appli¢d to all years presented unless otherwise
stated.

Pag• 16
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (eontlnued)
YEAR ENDED 31 DECEMBER 2024
(b) Funds
The company has two types of funds for which it is responsible. A defmition of these fimds is as
follows:
Unrestricted fimds are available for use at the di8¢retion of the trustees in furtherance of the
general objectives of the charity which have not been designated for other purposes.
Restricted funds are funds which are to b¢ used in accordance with specific restrictions imposed
by donors or which have been raised by the charity for particular purposes. The cost of ratsing
and administering such funds are charged against the specific fund. The aim and use of each
restricted fund is set out in the notes to the financial statements.
Transfers between funds include transfers frnm uDrestrict¢d funds to cover deficits iti restricted
funds.
(e) Income
All income is included in the Statement of Financial Activities (SOFA) when the chaTity is legally
entitled to the income after any perforniance conditions have been met, the amount can be
measured reliably and it is pmbable that the income will b¢ received.
For donations to be recognised the charity will have been notified of the amounts and th¢
settlement date in WTiting, If there are conditions attached to the donation and this requires a level
of perforniance before entitlement can be obtained then income ts deferred until those conditions
are fully met or the fulfthn¢nt of those condktions is WAthin the control of the charity and it is
probable that they will be fulfilled.
Donated facilities and donated professional seryices are recognised in income at their fair value
when their economic benefit is probable, it can be measured reliably and the charity has control
over the item. Fair value is deterniined on the basis of th¢ value of the gift to the charity. For
example the amount the charity would be willing to pay in the open market for such facilities and
services. A COTresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer tAme in line with the SORP (FRS
102). Further detail is given in the TTUStees' Annual Report.
Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are
included in Stock and donations in the fmancial statements upon receipt. If it is impracticable to
assess th¢ fair value at re¢¢ipt or if the costs to undertake such a valuation outweigh any benefits,
then the fair value is recognised as a component of donations when it is dÈstributed and an
equivalent amount recognised as charitable expenditure.
Voluntary income received by way of donations and gift are included in the SOFA when received.

Page 17
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
YEAR ENDED 31 DECEMBER 2024
(c) lllcome (contillued)
Gifts in kind donat¢d for resale are included at fair value, being the expected proceeds from sale
less the expected costs of sale, Wh¢re estimating the fair valu¢ is practicable upon r¢¢¢ipt it is
ognised in stock and 'Income from other trading activities,. Upon sale, the value of th¢ stock is
charged against 'Income from other trading aotivities, and tbe proceeds are recognised as 'lncome
from otb¢r trading activities,. Where it is impracticable to fair value the it¢ms due to the volum¢
of low value items they ar¢ not recognised in the fuwicial statements until they aT¢ sold. This
income is recognised within 'ln¢om¢ from other trading a¢tiviti¢s'.
.41
Fixed asset gifts in kind are recognised wh¢tt receivable and are included at fair value. They are
not deferred over th¢ lif¢ of the ￿set.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or
the legacy being receiv￿ At this point income is recognised. On occasion legacies will be
notified to tbe charity howcv¢r it is not possible to m¢a8ure the amount expected to be distributed.
On th¢se occasions, the legacy is treated as a contingent assct and disclosed.
Investnient income is interest earned through holding cash at bank. Interest income is r¢cogtiised
when re¢eivable.
Other income represents income that cannot be r¢ported under the other analysis heading8
provided within the SOFA.
(d) Expendlture recognition
All expenditure is accounted for on an accruals basis and has been classified und¢r headings that
aggregate all costs related to the category. Expenditure is recognised where there is a l¢gal or
constructive obligation to make payments to third parties, it is probable that the settlement will be
required and the amount of the obligation can be measured reliably. It is categorised under the
following headings:
Costs of project management includes salary ¢08ts, insurance and d¢p￿latiOn.
Expenditure on clLarÉtsble activities includes direct costs (for example salary costs,
programm¢ ¢xpenses, rlU￿1llg costs, t¢lephone costs).
Irrccov¢rabl¢ VAT is charged as an ¢xpense against thc activity for which expenditur¢ arose.
(e) Support ¢o&ts- allocatlon
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and includ¢ office costs, governance costs and administrative payroll costs.
Th¢y ar¢ incutred directly in support of expenditur¢ on the objects of th¢ charity. Where support
costs cannot be directly attributed to particular headings they have been allocated to cost of
raising funds and expenditure on charitable activities on a basis consistent with use of the
resources. Pr¢mises overheads hav¢ been allocated on a basis consistent with th¢ use of the
resources. Stsff ¢osts and other overh¢ads have been allocat￿ on the basis of tim¢ spent on
rdising certain fvnds or activity.

Page 18
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢on¢lnuedJ
YEAR ENDED 31 DECEMBER 2024
(e) Support costs- v411ocation (eontlnued)
Fund-raising costs are those incU￿ed in seeking voluntary contributions and do not include the
Costs of disseminating inforniation An support of the charitable activities.
The analysis of these costs is Ancluded in note 7.
(0 Tangible fixed assets
Tangible fixed assets are Stated at cost less accumulated depr¢¢iation and accumulated
impairnlent losses. Cost includes costs directly attributable to making the asset capable of
operating as intended.
All tangible fixed assets costing more than £1,000 are capitalised.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value. of each asset on a systematic basis over its expected useful life as
follows.,
Freehold propety
Equipment
Fixtures and Fittings
Motor Vehicles
2% straight line
33 1130/0 straight line
33 1130/0 straight line
250/0 straight line
(g) Debtors And credltors recelvable I payable wlthln one year
Debtors and cr¢ditors with no stated interest rate and re¢¢ivable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(h) ImpairnieDt
Assets not measured at fair value are reviewed for any indication that the asset may be impaired
at each balance sheet date. If such indication exists, tbe recoverable amount of the asset, or the
ass¢t's cash g¢n¢rating utiit, is estimated and compared to the carrying amount. Where the
arrying ajnount exceeds its recoverable amount, an impainn¢nt loss is re¢ognised in profit or
loss.
(l) Provislons
Provisions are recognised when the charity has an obligation at the balance sheet date as a result
of a past event, it is probable that an outflow of economic benefits will be required in settlement
and the amount can be reliably estimated.
U) Leases
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line
basis over the period of th¢ lease.

Pag9 19
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢ontlttu•d)
YEAR ENDED 31 DECEMBER 2024
(k) Employee benefits
When employees have rendered service to the charity, short-temi employee benefits to which the
employ¢¢s are entitled are recognised at the undiscounted amount expected to be paid in
exchang¢ for that service.
O) Tax
As a charlty, the company benefits from various exemptions afford¢d by tax legi8Eation. It is
therefore not liable to corporation tax on income or gain8 falling due within those exemptions.
R¢cov¢ry is made of tax deduct¢d from receipts under gift aid.
(m) Going concern
The financial statements hav¢ been prepared on a going con¢¢rn basis as the trust¢¢s believe that
no material uncertainties exist. The trustees have considered the level of funds held and the
expected level of income and expenditure for 12 month8 from authorising th¢8e financial
statements. The budgeted income and exp¢nditure is sufficient with th¢ level of reserves for the
cILarity to be able to continue as a going concall.
(n) Judgements and key sources of estimatlon uncertalnty
Th¢ following judgements including those involving cstimates have been mad¢ in the process of
applying the above accounting polici￿ that have had the most gignificant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a rnaterxal
adjustment to th¢ carrying amounts of assets and liabilities within the next fmancial year:
(i) depreciation method and asset use￿1 lives
The estimates and a8SUmPtions are reviewed on an ongoing basis considering the current and
future market conditions.

Page 20
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS [￿￿lInu•d)
YEAR ENDED 31 DECEMBER 2024
Ineome from donatlons And legacles
Unregtrlcted Restrlcted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
Funds
Funds
2023
Donations
Grants
Gift Aid
115,352
161,208
4,168
280.728
21,205
93,927
136,557
255,135
4,168
85,984
131,790
4,342
222,116
40,333
104,819
126,317
236,609
4,342
367,268
115,132
395,860
145.152
Income from Investments
Unrestricted Restricted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
Funds
Funds
2023
tnterest- deposits
2,258
2,258
2,258
2,258
601
601
601
601
Other Income
Unrestrlcted Restrlcted Total Funds Unrestricted Restricted Total Funds
Funds
Funds
2024
Funds
Funds
2023
Net gain on
disposal of
tangible fixed
assets
82,635
82,635
82,635
82,635

Pago 21
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (conllnu8d)
YEAR ENDED 31 DECEMBER 2024
Project management
Unrestricted Restrlcted Total Funds Unrestricted
Funds
Fund8
2024
Funds
Restricted Totsl Funds
Funds
2023
Core aetlvltie5
Support costs
41,502
41,502
41,502
41,502
28,677
10,460
10,460
39,137
39,137
28,677
Micah Centre:
Bank fees
Caretaker and
cleatiing
Motor v¢hicle
expens¢s
Support costs
130
130
181
181
174
2,699
2,873
5,482
5,482
2,081
4,602
6,987
48,489
2,081
36,202
41,286
1,344
2,757
4,282
32,959
1,344
33,589
31,600
34,299
34,299
30,832
36,314
46,774
40,596
79,733
82,788
Analysls of expendlture on charitable aetlvltles
Activities
und¢rtaken
directly
Unrestricted Restrlcted
Total
Total
2024
2024
Support
costs
Total
2024
Family Support
Project
Childrell's and
Youth Project
Outr¢aoh Project
65,120
65,120
16,437
48,683
99,170
99,174
263,464
99.170
99,174
263,464
79,147
91,957
20,023
7,217
75,923
187,541
£75,923 (2023 - £108,760) of the above costs were attributable to restricted fimds. £187,541 (2023 -
£171,642) of the above costs w¢r¢ attributable to unrestricted funds.

Pagè 22
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (conelnu•dJ
YEAR ENDED 31 DECEMBER 2024
AnAly$ls of expendlture on charltable activltles {oonllnu•d)
Activities
undertaken
directly
Unrestricted Restricted
Total
Total
2023
2023
Support
costs
Total
2023
Family Support
Project
Childr¢n's and
Youth Project
Outreach Project
71,939
71,939
18,248
53,691
116,538
91,925
116.538
91,925
280,402
79,724
73,670
171,642
36,814
18,255
108,760
280,402
Allocatlon of support Costs
Basis of
allocation
Projeot
Family
Management Support
Project
Children's Outrcach
and Youth Project
Project
Support cost
Total
2024
Wages & 8alari¢8
Time Spent
Programme exp¢n8e8
Est usage
Repairs and maintenance Est vsag¢
Rates
E8t usage
Insurance
E81 usage
H¢&t and light
Est usage
Slaliollery, supplies &
phone & IT
Health and safety
Area Deanery
Charitable donation
Miscellaneous
Dep￿lation
Gov¢rnance
38,053
3,449
2,487
472
2,836
7.377
55,583
8,737
71,558
23.710
607
84,829
5,922
50
250,023
41.818
3.144
472
4,934
8,646
2,098
069
600
Est usage
Est usage
Cost
Cost
Est usage
Cost
Cost
1,260
3,106
200
283
953
2,696
3,106
5,420
2.000
2.985
13.106
2,818
5,420
2,000
2.740
13.106
2,818
245
Total
77,704
65,120
99,170
99,174
341,168

Page 23
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS fconllnuad)
YEAR ENDED 31 DECEMBER 2024
AIIocY4tion of support eosts (¢onllnu
Basis of
allocation
Project
Family Children's Outsch
Management Support and Youth Project
Proj¢¢t Project
Total
2023
Support cost
Wag¢s & sa18rie5
Programm¢
¢xpenses
Repairs and
maint¢nall¢e
Raies
Insurance
Heat and light
Stationery,
Suppli￿ & phone
Depreciation
Gov¢rn&n¢¢
Time spent
34,139 48,429
88,139 76,882 247,589
Est usa8¢
6,184 22,193
26,299 11,816
66,492
Est usage
Est usagc
Est usage
Est usage
3,268
1,075
4,500
4,958
400
474
4,142
1,075
5,664
5,558
1,164
600
Est Usage
Cost
Cost
317
2,100
1,189
3,606
15,681
3,321
15,681
2,921
400
Total
72,726 71.939
116,538 91,925 353,128
Governance costs
2024
2023
Iyote
Tn￿te¢ remuneration
Trust¢¢ ¢xpenses
Independent examiner's fees
Auditor's remuneration (including expenses and b¢n¢fits in kind)
11
11
io
io
2,818
2,757
2,818
2,757
Net Rneome for the year
This is stated after chargIn￿(crediting).
2024
2023
Depreciation of tangible fixed ass¢ts
Gain on disposal of tangible f￿¢d a8s¢ts
13,106
{82,635)
15,681

Page 24
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS {¢ontlnu•dJ
YEAR ENDED 31 DECEMBER 2024
10. Independent examlner's remuneratlon
The independent examiner's remuneration amounts to independent examiner's fee of £1.336 (2023 -
£1,285) and other senrAces of £1,482 (2023 - £1,472).
11. Trustees, and key management personnel remuneratlon and expenses
The Trust consid¢rs its key manag¢ment personnel to be Heather Purdy.
The trustees neither received nor waived any remuneration during the year (2023 - £Nil).
The trustees did not have any expenses reimbursed during tbe year (2023 - £Nil).
12. Staff costs ¥dnd employee benefits
The average monthly number of employees and full time equivalent (FTE) during the year was as
follows:
2024
Number
2024
2023
Number
2023
FTE
Project management
Charitable activities
io
The total stsff costs and employ¢e5' benefits was as follows:
2024
2023
Wages and salari¢s
Social security
Pension
227.069
14,744
8,210
226,288
13,377
7,924
250,023
247,589

Pagg 25
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS [￿n11n￿o￿l
YEAR ENDED 31 DECEMBER 2024
12. Staff costs and employee benefits (¢ofttlnuod)
2024
2023
Allocated to:
Cor¢ Activities
Family Support Project
Children's and Youth Project
Outreach Project
Micah Centre
38,053
55,583
71,558
84,829
34,139
48.429
88,139
76,882
250,023
247,589
No employees received total employee benefits (excluditig employer pension costs) of more than
£60,000 (2022., None).
13. Taxatlon staths
As a Charity, the company benefits from various exemptions afforded by tax legislation. It is
therefore not liable to corporation tax on income or gains falling due within those exemptions.
Recovery is made of tsx deducted from receipts under gift aid.
14. Tangible fixed assets
Flxtures &
Fittings
Motor
Vehlcles
Bulldings Equlpment
Total
COST
At l January 2024
Disposals
668,535
(13,234)
17,423
50,539
11,500
747,997
(13,234)
At 31 December 2024
655JOI
17,423
50,539
11,500
734,763
DEPRECIATION
At l January 2024
Charg¢ for the year
On disposals
At 31 December 2024
147,081
13,106
(2,915)
157,272
17,423
50,539
11,500
226,543
13,106
(2,915)
236,734
17,423
50,539
11,500
NET BOOK VALUE
At 31 December 2024
498.029
498,029
521,454
At 31 D¢c¢mber 2023
521,454

Page 26
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnu•d)
YEAR ENDED 31 DECEMBER 2024
14. Tangible rued assets (contlnued)
Buildings comprise The Micab Centre.
91 Ravenhill Road was leased with a tern] of 9,000 years which commenced on 20th January 1982
and the propety was sold in January 2024 for £96,000 less legal and estate agent costs totalling
£3,046.
Willowfield Parish Community Association lease the land on which the Micah Centre is built on
from the Representative Churcll Body in Dublin. The lease is over 25 years from IIÈ January 2006.
IS. Debtors
2024
2023
Accrned income
3,727
3,727
6,663
6,663
16. Creditors: amounts fallfing due Ivithln one year
2024
2023
AC¢n￿lS
Defe￿ed income
Other tax and social security
Other creditors
1,785
1,716
23,000
4,076
1,249
3,349
1,528
6,662
30,041
17. Deferred Income
Under l year
TotAI
At l January 2024
Additions during the year
Amounts released to income
23,000
23,000
(23,000)
(23,000)
At 31 December 2024
During the year, defeff¢d income r¢lating to th¢ Grafton Mission Charitable Trnst £23.000 was
released to income.

Page 27
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnu•dJ
YEAR ENDED 31 DECEMBER 2024
17. Deferred income I￿nd￿u•￿)
Under l y¢ar
Total
At l January 2023
Additions dutillg the year
Amounts released to income
60,838
23,000
(60,838)
23,000
60,838
23,000
(60,838)
23,000
At 31 December 2023
Income has been def¢￿ed at 31 December 2023 as it relates to donations for the next fllwncial
year.
Deferred income is mad¢ up of Grafton Mission Charitable Trust £23,000.
18. Contlngent liabilities
The company has a contingent liability to repay grants received if certain conditions are not met
or if they are breached.
19. Fund reconciliation
Unrestrlcted funds
Balance at
l January
2024
Income
Expenditure
Transfers
Balanee at
31 December
2024
Revenue
Capital
81,066
284,284
(237,328)
92,954
220,976
81,066
284,284
(237,328)
92,954
220,976
Balance at
l January
2023
Income
Expenditure
Transfers
Balanc¢ at
31 December
2023
Revenue
Capital
40,950
222.717
(204,601)
22.000
81,066
40,950
222,717
(204,601)
22,000
81,066

Page 28
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnued)
YEAR ENDED 31 DECEMBER 2024
19. Fund reeoneillatlon (contlnu•d)
Restrlcted funds
Balance at
l January
2024
Income
Expenditure
Transf¢rs
Balanee at
31 December
2024
Revenue
Capital
20,161
521,454
199,247
(111.702)
(69,529)
(23,425)
38,177
498.029
541,615
199,247
(111,702)
(92,954)
536,206
Balance at
l January
2023
Income
Expendittwe
Transfers
Balance at
31 December
2023
Revenue
Capital
36,862
537,135
145,152
(155,534)
(6.319)
(15,681)
20,161
521,454
573,997
145,152
{155,534)
(22,000)
541,615
Fund descriptions
a) UnreslrictedfundJ
Unrestricted fiuids are available for use at the discretion of the trustees in fiwtherance of the
general objectives of the charity which have not been designated for other purposes.
b) R￿triCIedfvnd
Restricted funds are funds which are to be used in accordance with specific restrActions
imposed by donors or which have been raised by the charity for particular purposes. The cost
of raising and administering such funds are charged against the specific fund. The aim and use
of ¢ach restricted fijnd is set out in the notes to the financial statetnents.

Page 29
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (oontlnved)
YEAR ENDED 31 DECEMBER 2024
20. AnAlysls of net assets between funds
As at 31 December 2024
Unrestricted funds
revenue
- c8pitAI
Restricted funds
-revenue
-¢apfital
Total
Fixed asscts
Cash
Other Cu￿ellt assetslOiabilitie8)
Total
498,029
498,029
262,088
(2,935)
757,182
227,638
(6,662)
220,976
34,450
3,727
38,177
498,029
As at 31 December 2023
UnrestrA¢ted funds
- revenue
- capital
Re8tricted fund8
-revenue
capilal
Total
Fix¢d assets
Cash
111,107
Other current asSet￿(liabIlIties) (30,041)
Totsl
81,066
521,454
521,454
I24,605
(23,378)
622,681
13,498
6,663
20,161
521,454
21. Reeonciliation of net Income to net cash flow from operallng actlvltles
2024
2023
Net income for year
134,501
7,734
]nter¢st r¢¢¢ivable
Gain on disposal of tsngibR¢ fixed asset
Depreciation and impairn]ent of tangibl¢ fixed assets
(Decrease) lincrease in debtors
Increase in creditors
(Decrease) in deferred income
Net cash flow from operating a¢tivities
(2,258)
(82,635)
13,106
2,936
(379)
(23,000)
42,271
(601)
15,681
(4,623)
4,098
(37,838)
(15.549)

Page 30
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (oonllnuod)
YEAR ENDED 31 DECEMBER 2024
22. Tranjfers
When conditions on projects have been met, it is deemed the restrACtion ceases and any surpluses
are transfe￿ed from restricted funds to unrestricted ￿nds.
The net proceeds from the sale of the property at 91 Ravenhill Road were transferred from the
restricted fund to the UDre5tricted fund as it wa8 deemed the conditions were met for the
restriction to cease.
Depreciation for the year was transferred from revenue funds to capital funds.
23. Relg4ted party transactlons
Rev Clive Atkinson is a tr￿Stee in the company and in Willowfield Parish Church.
Willowfield Parish Church made donations to the company during tbe year of £28,024 (2023:
£56,892).
No other relat¢d paty transactions have occuffed in the year.
24. Company Llmlted by Guarantee
The company is limited by guarantee and has no share capital.
On a winding up m¢mbers may be required to contribute a maximum of £1.

Page 31
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (¢ontlnu•dJ
YEAR ENDED 31 DECEMBER 2024
25. Movement in Fund8
A¢¢umul#tsd
8urylu8 ot
IDeome over
expeDdltsre at
I J8D 2024
Aeeumulated
surplus or
IMeom¢ ov¢r
¢IP¢Dditsre at
31 D¢¢ 2024
Surplusl
{dellclt) after
tr*n¥feri
2024
tlleome
2024
Expendlturo
2024
TYAn8fer8
21124
Unrestrleted
Funds
Core activities
Salary reserve
Fulnily Support
Children's attd
Youth Pmjeet
Outreach Project
Micah Centr¢
2,712
63.000
6.784
41.339
(41,502)
(163)
2.549
155,954
6,620
92,954
16,273
(16,437)
(164)
3,542
2,965
2.063
97,970
114.850
12,554
(79.147)
(91,956)
(6,988)
18,823
22.894
5,566
22J65
25,859
7,629
Totsl Unr¢stri¢kd
Futtd8
81,066
282,986
(236.030)
92,954
139,910
220.976
Allocation-
Revenue
Capitsl
Tothl UDre5tricted
Fund5
81.066
282.986
(236,030)
92,954
139,910
220.976
81,1166
282,986
(236,030)
92.954
139,910
220,976
Accumulated
SU￿1V$ of
income over
expenditure at
l Jan 2023
Accutnulated
Surplus of
Su￿lUSI (deficit) income ov
g4fter transfer8
¢xp¢nditLwe at
2023
31 Dec 2023
Incorne
2023
B%penditllre
2023
Transfers
2023
UDreJtrieted
Fundi
Core activities
Salary reserve
Family Support
Children's attd
Youth Proj¢ct
Outreach Project
Micah Centre
1,368
38,000
33.021
(28.677)
(3,000)
25.000
1,344
25.000
6,784
2.712
63,000
6.784
25,032
(18,248)
83.266
75.053
6J45
(79.724)
(73,670)
{4.282)
3.542
1,383
2,063
3,542
2.965
2,063
1.582
Totsl UDTestrici
Funds
40,950
222,717
(2(M,601)
22,000
40.116
Sl,066
Allocation-
Revenue
Capital
40.950
222,717
(204.601)
22.000
40,116
81.066
Total Unr¢8tricted
Funds
40,950
222.717
(204,601)
22,000
40.116
81,066

Page 32
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS (contlnuedj
YEAR ENDED 31 DECEMBER 2024
25. Movement In Funds (Contlnued)
Accumulated
AceumulAted
8urplus of
Income over
¢ipendlture 8t
31 Dec 2024
Surpluil
(41eflelt) gfter
traD8feri
Ineome over
expendlture at
l Jan 2024
Income
2024
Expendlture
2024
21124
2024
R¢¥trlcted Funds
Cgr¢ activAties
Family Support
Children'8 and
Youth PEoject
Outreach Proje
Mieah Centre
- Revellue
- Capital
Totsl Restricted
Fund$
3.899
7.496
3,899
8,240
49.427
(48,683)
744
3,468
3.931
26,905
18,033
(20.023)
(7,217)
6.882
10,816
10,350
14.787
1,367
521,454
103.402
(34.299)
(69,529)
(23,425)
(426)
{23.425)
941
498,029
541.615
197,767
(110,222)
(92.954)
(5,409)
536,206
Allocotion-
Revenue
Capitsl
20,161
521.454
197,767
(110,222)
(69.529)
(23,425}
18,016
(23,425)
38,177
498.029
Total Restricted
Funds
541,615
1117,767
(110,222)
(92954)
(5.409}
536,206
Accuttlulated
surplus of
income over
exp¢ttditure at
l Jon 2023
AKumul&ted
Su￿lUS of
incotne over
expenditure 8t
31 Dec 2023
Surplu81 (deficit)
after tran$f¢r8
Ittcome
2023
Expenditure
2023
Tr&nyf¢r8
2023
2023
Re8trlcted Fund•
Core activities
Family Support
Children's 2nd
Youth Project
Outreaeh Project
Micah Centre
- Revenue
Capital
Totsl Restricted
Funds
3,900
7.339
10.459
53.848
(10.460)
(53.691)
3.899
7.496
157
14,677
10.946
37,605
21.240
(36,814)
(18.255)
{12,000)
(10.000)
{11,209)
(7.015)
3,468
3.931
22.000
(36,314)
15,681
(15.681)
1,367
(15,681)
537,135
1,367
521.454
573,997
145.152
{155.534)
(22.000)
(32.382)
541.615
Allocation-
Revenu¢
Capital
Total Restricted
FuThd8
36,862
537,135
145.152
(155.534)
(6.319)
(15.681)
{16.701)
(15.681)
20.161
521,454
573,997
145,152
(155,534)
(22,000)
(32,382)
541,615

Page 33
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS
YEAR ENDED 31 DECEMBER 2024
26. ANALYSIS OF CORE ACTIVITIES
Unrestricted Restricted
Funds
Funds
INCOME
Donations
Willowfield Parish Church
Other Donations
Interest receivable
409
1,822
2,258
4,489
Grants
Tudor Trust
DFC
36,850
36,850
TOTAL INCOME
41,339
EXPENDITURE
Salaries
Programme expenses
38,053
3,449
TOTAL EXPENDITURE
41,502
(DEFICIT)ISURPLUS OF INCOME OVER EXPENDITURE
FOR THE YEAR
(163)
65,712
Accumulated surplus of Income over Expenditure at l January 2024
NET TRANSFERS IN THE YEAR
3,899
92,954
ACCUMULATED SURPLUS OF INCOME
OVER EXPENDITURE AT 31 DECEMBER 2024
158,503
3,899

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (continued)
YEAR ENDED 31 DECEMBER 2024
Page 34
27. ANALYSIS OF FAMILY SUPPORT PROJECT
Unrestricted Restricted
Funds
Funds
INCOME
Donations
Willowfield Parish Church
Other Donations
923
615
923
615
Grants
Dfc
Church of Ireland Priorities Fund
Enkalon Foundation
Community Foundation NI
EBCDA
East Belfast Alternatives
Department of Foreign Affairs
Hinchley Trust
Irish Tcmperance League
Maurice & Hilda Laing Charitable Trust
Bauer Radio's Cash For Kids Charities
1,500
2,500
500
32,318
3,850
1,000
4,486
8,158
2,000
1,000
6,500
350
15,350
48,812
TOTAL INCOME
16,273
49,427
EXPENDITURE
Salaries
Programme expenses
Light and heat
Stationery, supplies and telephone
TOTAL EXPENDITURE
14,522
1,915
41,061
6,822
600
200
16,437
48,683
(DEFICIT)ISURPLUS OF INCOME OVER EXPENDITURE
FOR THE YEAR
(164)
6,784
744
Accumulated surplus of Income over Expenditure at l January 2024
NET TRANSFERS IN THE YEAR
7,496
ACCUMULATED SURPLUS OF INCOME OVER
EXPENDITURE AT 31 DECEMBER 2024
6,620
8,240

Page 35
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (contlnugd)
YEAR ENDED 31 DECEMBER 2024
28. ANALYSIS OF CHILDREN'S AND YOUTH PROJECT
Unrestricted Restricted
unds
Funds
INCOME
Donations
Willowfield Parish Church
Other Donations
Gift aid
5,500
12,023
10,896
17,523
10,896
Grants
Belfast City Council
Education Authority
Irish Youth Foundation
Garfield Weston Foundation
Victoria Trust
Education Authority
Church of Ireland Orphans and Children Society
Ulster Garden Villages
Community Foundation NI
Bcnefact Trust
Stitching Anton Jurgens Fonds
Bauer Radio's Cash For Kids Charities
Gi'oundwork UK
Sported Foundation
3,615
6,244
9,193
35,000
2,500
12,000
4,000
6.150
12,000
2,500
1,254
1,000
1,000
80,447
16,009
TOTAL INCOME
97,970
26,905

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (¢ontlnuedJ
YEAR ENDED 31 DECEMBER 2024
Page 36
28. ANALYSIS OF CHILDREN'S AND YOUTH PROJECT (coiiliiiiiédj
Unrestricted Restricted
Funds
Funds
EXPENDITURE
Salaries
Programme expenses
Insuranc¢
Stationery, supplies and telephone
Heat and light
Repail's and maintenance
Miscellaneous
64,352
10,893
2,098
283
669
607
245
7,206
12,817
TOTAL EXPENDITURE
79,147
20,023
SURPLUS OF INCOME OVER EXPENDITURE FOR THE
YEAR
18,823
6,882
Accumulated surplus of Income over Expenditure at l January 2024
NET TRANSFERS IIY THE YEAR
3,542
3,468
AcCu￿￿LATED sUI￿LUs OF INCOME OVER
EXPENDITURE AT 31 DECEMBER 2024
22,365
10,350

Page 37
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (contlnuodj
YEAR ENDED 31 DECEMBER 2024
29. ANALYSXS OF OUTREACH PROJECT
Unrestricted Restricted
Funds
Funds
INCOME
Donations
Willowfield Parish Church
Other Donations
10,362
75,927
3,727
5,828
86,289
9,555
Grants
TBF & KL Thompson Trust
Hinchley Trust
Church of Ireland Priorities Fund
Halifax Foundation
Christians Against Poverty
Community Foundation Nl
Live Here Love Here
E Mitchell Grant Cleaver Fulton
Other
Anonymous
6,000
8,000
4,500
4,500
250
3,728
2,000
1,500
6,561
28,561
8,478
TOTAL INCOME
114,850
18,033

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS {contlnued)
YEAR ENDED 31 DECEMBER 2024
Page 38
29. ANALYSIS OF OUTREACH PROJECT (toiifiiiued)
Unrestricted Restricted
Fund$
Funds
EXPEIYDITURE
Salaries
Programme expenses
Repairs and maintenance
Stationeiy, supplies and telephone
Area Deanery
Charitable donation
84,829
4,124
50
953
1,797
5,420
2000
TOTAL EXPENDITURE
91,956
7,217
SURPLUS OF INCOME OVER EXPENDITURE FOR THE
YEAR
22,894
10,816
Accumulated surplus of Income over Expenditure at l January 2024
NET TRANSFERS IN THE YEAR
2,965
3,931
ACCUMULATED SURPLUS OF INCOME OVER
EXPENDITURE AT 31 DECEMBER 2024
25,859
14,747

Page 39
WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS fcontlnugd)
YEAR ENDED 31 DECEMBER 2024
30. ANALYSIS OF IVItCAH CENTRE AND BUILDINGS
Unrestricted Restricted
Funds
Funds
INCOME
Donations
Willowfield Parish Church
Other Donations
Gift aid
129
8,386
4,168
12,554
138
Grants
Belfast City Council
20,629
20,629
Other income
Gain on sale of tangible fixed assets
82,635
TOTAL INCOME
12,554
103,402
EXPENDITURE
Caretaker and cleaning
Rates
Light and heat
Repairs and maintenance
Stationery, supplies and telephone
Insurance
Motor vehicle expenses
Health and safety
Miscellaneous
Bank fees
Depreciation
Audit fees
Legal and professional fees
TOTAL EXPENDITURE
174
138
2,699
334
7,377
2,487
1,988
3,202
(728)
(366)
2,081
3,106
2,741
130
13,106
2,818
6,988
34,299

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
COMPANY LIMITED BY GUARANTEE
DETAILED ANALYSIS OF MOVEMENT ON FUNDS (continued)
YEAR ENDED 31 DECEMBER 2024
Page 40
30. ANALYSIS OF MICAH CENTRE AND BUILDINGS fcoiiilittsed)
Unrestricted Restricted
Funds
Funds
SURPLUS OF INCOME OVER EXPENDITURE FOR THE
YEAR
5,566
69,103
Accumulated surplus of Income over Expenditure at l January 2024
NET TRANSFERS IN THE YEAR
2,063
522,821
(92,954)
ACCUMULATED SURPLUS OF INCOME OVER
EXPENDITURE AT 31 DECEMBER 2024
7,629
498,970