Company rnglstratlon number N1062808 {Northern Ireland)
Charity reuigtratlon number 103336 INorthem Ireland)
LLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2026

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
TN5tees
Mr C Birnie
MT P Clugslon
Ms R Glovei
Mr S Harte
Rgv C Atkinson
Ms P O'Nelll
Ms R Hugtte8
MIA Coulter
Secretary
Ms P O'Neill
Country of Incorporatlon
Uniled Kingdorn
(Northem Irelandl
N1062808
Charlty reglstratlon
Northern Ireland
103336
PrlncSpal addr•s•
The Micah Centr•
149a My Lady's Road
Bellasl
BT6 8FE
Reglstered offlce
The Micah Centre
149a My Lady's Road
Bell&st
BT6 8FE
Independent 9xamln•r
GMCG PORTADOWN
17 MandovSlle Street
Portadown
Craigavon
CoArm8gh
BT62 3PB

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
CONTENTS
P&g•
Truslegs, report
Statement of tru$lees' re8ponsibililies
Independanl examlnerfs report
Statement of flnandal actlvilies
10
Balance sheel
11
Notes to Ihg fin8nclal slalements
12-27

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE>
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their annual report and financial stalernenls for the ytrar ended 31 December 2025. Th&
trustaas hava adoptod Ihe provisions of the Slatemant of Recommended Pr8¢llcè ISORP_ "Accounting and
Reporting by Charities" {FRS1021 in preparing the annual report and financial slalemenls of thè chority.
The ffinancial slalemenls hav8 been prepared in accordancè wSth th& accounting policies set out in notes lo the
financial slalÈmenls and applicable accounting standards, Accounllng and Reporting by Charities.. Slatamenl of
Recommended Pracll¢e applScable to charities preparing their arLoun15 in a¢cordance with the Financkgl Reporting
Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reportlng Standard
applicable in the United Kingdom and Republ￿ of Ireland IFRS 1021. thè Charills governing document, the
Chafilies Act (Norihem Ireland) 2008, Chaillies Acl (Northarn Ireland} 2013, The Charilles IAc¢ounts and Reports)
Regulations (Northern Ireland) 2015. Companles Ad 21)06 and UK Generally Accepted PfaclS¢e.
Obje¢tives and activities
The objects of Ihe Association is lo relieve poverty, sithnèss and the aged and to prornole the benefits ol the
inhabitants of Wllowfield, Woodstock, Lagan Village, the Mount and the surrounding area in East Belfast wilhoul
dSslinclion of age, gender, sexual orientation, disabililylabilily. rac¥, polltical. religious or other opinion, by
assoeiatlon wlth th8 Statutory authorities, voluntary organi581ions and thè inhabitants in a common elfort to advance
education, and lo provlde faalilies in the interes15 of social weltsre for recrèatlon or other leisure-time occupallon,
wllh th& objg¢t of ImprovSng the conditlons of life for the said inhabilanls, and in partlcular..
al Chlldrgn {Pre-8chool and Prlmary S¢hoolAgesl.
bl Teenagers
cl Unemployed Adults
dl Single Parents Families
el Famllles slruggllng wlth poverty and deprivation
fj Tha 8ldedy and v(tlnerabl8.
Achievements and perfomiance
Slgnificant èclivili8$ ond aGhi9ven￿nfS gg&lnsl gbièclives
Total income lor the year was £354,96712024'. £480,753}. Transfers out from unreslrided fund5 was £16,oori in
respect of Grarton Mlssion Trust and restricted funds £6,000 in respecl of DFC Grant. Donations and legacies
incomè amounted lo £352,99712024'. £395,860), Investment Sncome amounted lo £1,99012024.' £2.258} and other
incomè amounted lo £NII12024'. £82,835).
The costs of charitable acb'vilies amounted lo £398,701 12024.. £346,251) and total expendllure for the yé8r
amounted lo £398,70112024'. £346.2511.
The lolal nel expenditure aflef Iranslers out was 1£65.7141. repiesenled by unreslficled funds 1£49.5781 and
reslricled funds {£16,1361,12024.' net income of £134.5021.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2025 h8$ UB grow gnd develop our work at WPCA. wakomad four placemant sbjdènts from Taylor
UnNer8ity in Illinols, USA who jolnad us as part of th8lr tsm) at Slranmillls Un4versty Collége. They helped out wlth
our youth and thildren's programme8 and18d o programme as part of thelr assèssment for Stranmlllls.
Wa ran our usual dubs the year- for ¢hlldren, we had lfjdg Kttchan, a 4 week cours8 of lawning how to
cook nutr1￿0￿9 moals which was repoated once a temi. Wo also ian our SEAG tuiorlng group, Brains and Banter, to
svpport loc81 chSldren prapara for their transfer tssL Squad Goa13, a group for glrfs, ran weekly and ralsèd £950 for
Ilowfield Parish Church roof project. Thèy also look part in tha Lip Syn¢ 8attle, wlnnlng for tha fourth year in
rowl Lads Club 8aw local boys Involvèd In foolball and other tè8rn game3 each week. hèlp8d facilitate the It's
Your Movg Programrne. going into lo￿1 primary sehoo15 to h81p P7 pupSls prepare for thg transi1Son to post-primary
school. We also ran our Surnmer scheme In July whlch 3aw 150 primary agod thildren take part in aclvlbe8 like
8wlrnmlng. Ice-skallng, v13￿t0 the zoo and other aclNilies over tho CDursa of the week.
Our Friday nlghts Saw ￿de Klub for kn hours and Ih8n Active Youlh lor t¢gnager6. ￿s0 for tsanagors, we had
Football Club. Girts Group as well as a GCSE Maths revlston class in the run up to Eaglar with young p8opl& from
Ashfiald Boys and Glrts School¥, Dundonald H¥Jh School, 8reda Academy and Wallington College. Wa wera abla
to link with East Bèlfast Altemativ6s aThJ East8ide Leam1ng to d611var th1$. also ran our Youth Rssidenlial. the
Great Es¢apo in Augus( whlch saw 30 young people haad off tri Enniskiljen for a ￿8k of fvn, induding surfing. go-
kartiThJ and team games, as well as personal d•vÈknpmgnt sesslon6, taam building and leaming frcln ona antsthgr.
As part of our youth work this year. wa ran a programrne wlth Ashfiakl Boys S¢hool and Rudedgg R8cruitmenl and
Traintng 3$ part ol tho Endlng Viobn¢g Against Women and Glrf8 carnpaign. ThL8 was vary successful with a six
wèsk cour88 looklng ot rèlationships. both plutonic and romantic, consent and atbludo¥ towards woman and glrf8.
We had 140 young pgoplg, mostly young man, complete the cnurs& with Inloresting discu6sions gènèratsd.
Our Famlly Supp(irt tsam hav8 conUnueil to provlde much neadad help lo local famllles dèaling with significant
Issuas, Snduding help with children wth special 8ducatiortBI needs, sUPPOrt wlth housing issues, medical Issues.
and mental health Is5U95. Our Tak About Dnjgs ITADI group has b￿n a great 8UPPOrt to local familiés who are
struggllng lo ¢ope with a loV￿j ona wlth an addiction. Unfortunatsly this is an Issue w& ar8 wrning across mofe and
mor8 frequenty in Ouf arga. Through TAD. wa havè bgen able lo provRle Information and edueation on tha 8ff8cts
of drugs. both illegal and prescription, how lo rgcognize an owrdosa, the police response, comrnunity support. $811-
dafenso, sellwcar8 and othèr 8reas in line with what samcg users hava requeslad. On8 lady said. '116am8d a lot
about myself. how I deal wth difficuSt situatlons. 11 helped me to S8a how I can reduce th8 stross Ilgel and the stress
I 91￿ OUL I learned that I can change how I react to Ihlngs and that has really halp8d ma..
Oui Peaced Togath•r eour88s havg been well Attandad. with wornen havlng the OPPOTiunty to look at trauma wlthln
thelr own Ilvas through len weekly craft sèsslons. Looking at things lik& b•auty from brokenn8ss. how to h991 from
past hurts, how to se8 the Ilght in th8 darkngss and how to mova foMard posltiv8ty. Ona sarvie8 User 8aid. 'When I
tarted I fell a blt numb and had fell like gwing up on a f¢w things in this season. I faal lik8 there is hop& r81ighting in
my heart agaln.. Another lady sald. .1 havg loved every week of Paac8d Toggtherl Thank you to tha ￿aderS for
their an¢ouragement and support and for enobling me to 'find my vtsice.. I have lov6d g&tting to know all th8 ladl8S
In the group and It has falt like such a safe spaca to QP8n up and talk about th& thing$ that are closest to our hasrts.
The craft ad1vlti￿ hglped me to untaash my cr¢ativity in ways I nevor Imaglned. I have laughed, crièd and Shared
my d8rk$$t moments with thes• special people and l ￿11 aKvays b8 gratefijl for thatl.
Thè Family Support Summar Schemg for parents and toddlers was OUT buslestyaar yèt wilh p?￿ntS comlng for four
days of fun crafts, 4¢tivitig8, a watsr fight mèssy play and healthy lunch. as wo11 as a trip to the lorm. Ws ran
Schèmas, bac* to back, enabling ug to increase our numb8rs, with 84 allending Ilndudlng adults and chlldrenl, and
provide rnuch ne•d£d 8ctsvi11gs for parents wlth young children during the summgr months. One parent said. 'Gr8at
to have somewhere to take both childran not al school age to attond Summer Schemes. Only sch6m8 lor undgr 3's
I'v8 seen." Funding enabl6d us 19 provSde meals for 10 famllie5 during August to support familles who find the
8umrn8r rnonths more difficult due to having tha children off all summer, not receiving the fre8 school m•a15 and
then also having the pressure of purchasing s¢hool unlforms fortha start of t¢rm.
Women's drop in ha3 continued on Monday ni9hts with the ladles &njoying craft, that. Ilne dancAng and pilates in
2025.
Thursday Club has had a busy yaar, w5¢h bethen 3040 peopl• èa¢h week, enjoying a hot ma81 a¥ well as a rangè
of acb'vibes indudlng tabl8 games. table qU￿zZ&S, craft8, aTrJ infvrmativa talks. If8 a ￿lcoM1n9 spacA to ènloy tkng
togethor and tske part In different actlvltiag aach week.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Our CAP Debt Centm eonlnued to 3upport local p￿p1a Btruggling wlth unmAnag8able debt, In¢ludlng supporting
pooplo throu9h bankruptcy, dabt ro118f orders and 9150 through budgeting. W8 wera able to give talk8 In many local
ehurchas and to cornmunity groups, Indudlng a 8tall al th• May Day Fesllval In Holyérfocxj and the CornmuF¥ity
Fgslival on the Woodstod( Road. Open Hous8 continue8 8ach Tu#sday moming. with rggul&r numbers of be￿n
50-60 peopl8 each week. They welcorn8 vlsitors frorn RNID, Job¥ and B8n8fits Office, EBCDA for talks on well-
belng and fitne39. 45 w8H as cookery demon8trations, and the usual pool, bocea, rest and refiBCt 8088bns. They
also had teomB In th8 Ballast Clty Marathon rglay and rai58 £5000 for our debt C8r¥tr•l
Outreach was busy, with varfous men's 8vgnts, a5 m8n's walks lone round the north coast whgr¢ IW got
totally drenchedll, curry nights, golf coMpetI￿On$. go karting and Men'g Youth Club. Thèr• warg also prayer walk5
each rnonth around local areas and 4 Alpha Course5 In 2025, 08 well as l•afiet drop5, SUPPOrt for the loeal Ravenhill
Young Men's Foott)all Club, work in the lorAI pubs and supportln9 Indivldual man wlth mental hgalth issuos.
addlctlon Issues and gfi8f. At on• of the pub oulreath se55ion$. wo wore informed of B man who had moved Into
loeal flat And had no fumilurg. Wrthln 8 couplo ol days. wo werg ablè to gat hlm a bed and sorn• oth•r much
needed h¥mitur•.
Wa W8f• to the City Hall by thè Irish Youth Foundatton lo ¢918bratè thè grgnt award8 In the Lord Mayors
Partour. Wè h•ld our annual Llp Sync Battlo, rAlaing £1800 for Marle Curie as we havè bè•n in contact with a lol of
kjcal people who needed thalr serW￿9 in the last year. A tèam ol staff were able to attgnd thè Alpha Leadershlp
Conference In London whith was a gr&8t t4me ol Lgamlng and ne￿orkINg, as ￿11 as being able to lake time out
from work to recharge the battertes.
At Chrlstrnas, we held our now annual Chrlstm8s Tr88 Fesllval, th1$ year wllh a Llon, th8 Wtch and Ihg Wardroba
thamè. Guasts were ablo to walk arwnd Ihe hstival, startlng by goiry through wardrobe, into the land of tha
Snow Quèan, m•ètlng Mr Tumnus. the Beaver8, Fathar Chrfstmas and the m061 Important charactor, Aslanl We
were delightsd lo have tr8 SUPPOrt of 15 local busine68e$, 3 local schools, 12 local community groups, 8 grouwts
from Wllowfield Church, S gTOUPS from WPCA and 3 othors, includlng our lo￿1 Roman Calhollc Church, all support
th• FèsUv81 by d&corating a Ireel 11 was an inerÈdibty busy week wlth many local eleded rgprèsantalSves c8lllng In
to support us 88 well as pèopla from as far away as Oonegal coming lo visit. Wo rals8d £SOOO from the week which
will go towards our work in the local ecmmunlty.
This year we were &ble to support 82 farn1t￿s wrfh Christmas hamper8 as wo11 ag gI￿rtg out 14 glft hgrnper8 to
famllles that we wanted to connect with after having supportod thom through the death of a lovèd on• •adl8r In the
yaar.
We hove benefitted throughout the year from ¢ollaboraOng wlth other locgl organlsatlons. ¢onOnu8 10 8lt on
vaii¢Ju5 ngiworks In th8 ar6a, indudin9 the Drugs and Alcohol netsvorK East Belfast Ant￿PoVerty Alllance, tho
Church85 Ne￿ork, tha Food ProV￿lon Ne￿ork. Inner East Forurn. Youth Prgctillonars NO￿Ork, as well as tho
Coalition lor Christian Voice8. Thls Involvam8nt Is a Teal strength, keeping us up to datg wlth davalopm8nts In the
area, providing useful contacts lo ¥harg idg0s and fèsourcAs and onabllng us to offer complemgntary servK8S
whlth support And 6nhanch existir¥J provision.
Due to A slgnlfieant Incmse In fijnding frorn Belfast Cty Council for Dur bullding, ￿ hav• bean able to do some
much naad•d maintanAnc• and rafroshlng of th8 bulldlng, Includlng palnllng largo parts of the bu1￿￿r￿J, repladng
d8rn8ged fixtures and repairing an 8re8 $ufftrring trom watèr Ingrèss.
We have taken lime th13 year lo look al our ¥tr8l¢gK plan for th• nèxt 5 y8ars and It WMI be publlshed soon. Wo
have taken loedback frorn the Board. staff. volunteers. service u$?r3, loral rg5id8nts #nd othèr 8tth•hold8rs and
look forward lo pre$•nling this plan In 2026.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2026
Staffing
Our staff team is always one of our biggtrsl strengths al WPCAI Wè have a wonderful team who go above and
beyond every day. providing support, a Ilslening ear and a helping hand to evtsryone we come into conta¢t wllh.
One lady recently said that She feels like sh& can be herself around us and that we don't exp&ct her lo have
everyth￿ng together. This is a huge compliment lo our learn as we want to show everyone that thèy are accepted as
thoy are. Our team deal wllh complicated social and mental hèath issues with grac6 and compassion and have a
r981 heart to see thg difficult Issues in our community irnprovg. Our volunteers are also wondèrful and we would not
bo able lo function as an organisation without them giving of their lime so gen&rously.
Our leam has had a f&w changes this year. OurAdministralor Alice Mccallum was off on m81emlly leave until June
bul wè were joined In January by Rory O'Halloran as a Youth Worker and in September by Emma Trimble as a new
Children's Worker. Reuben Johnston, a Youth Worker with us for 8 years, moved on lo a position as Curalo in
Wlllowfield Parish Church. We wish him all tha best as he moves on to hls role.
The WPCA Board of Tiustees has agaln been a great help and support. We said goodbye lo Wayne Mulholland
who had be8n a TTuslee for a year and welcomed Andy Ctsuiter. who brings years ol experience in youth wot* and
community work. We are hug8ly thankful lo Wayne for his lime as a Trustee and wish him all the best as he moves
on.
Financlal rovl•w and Reserves
Al the end of 2025, there is a £171,398 of a surplus in unr&slricted funds. of which the Board has sel asida
£155,954 as a salary reserve representing 6 months salary costs,. and there is a surplus on restricted funds ol
£520,071.
The restrictgd funds represent a ¢apltal sum for fixed as$g1s Ith& bulldingl of £484.923 revenue sum {cashl of
£3S,148. (s8e notes 12 & 17 forfull brnakdown)
The Board is so grateful for Ihe donations 8n¢J grants we received during 2025 from many charities, grant making
bodies, churches and individuals including.. Apex Housing, Belfast City Council, Bellrim Charitable Trusl. Benefacl
Trust, Church of Ireland eoard of Education. Church of Ireland Orphans & Children Society. Church of Ireland
Prioriti'es Fund. Community Foundation Northèm Ireland, co.op Local Community Fund, Department of Foreign
Affairs and Tradg.. Reconciliation Fund, Department for Comrnunilies, Edu¢alion Aulhorily. Esme Milchg11 Tru51,
Garfield Weston Foundation, Hedlgy Foundation, Hinchley Charitsble Tiusl. Irish Temperance League, Maurice &
Hilda Lalng Charitable Trust, Phoenlx Community Fund, Sou19r Charitable Trust, T8F & KL Thompson Trusl,Tesco
Slronger Starts and other Iwst who wi8h lo remain anonymous.
R&s9ry9s pollcy
It is the policy of Ihe charity that unreslricled fund5 which have not boon designated for a sp8cific use should be
maintained al a level equivalent to between three and six month's èxpenditure.
The trustees consider that reserves al this level will Ènsur¥ that, in the evenl of a significant drop in funding. they will
bo able lo conlSnue the charity's Su￿ent actr'vilies while consideration is given to ways in whl¢h additional funds may
bè raised. This level of reserves has beèn maintained throughout the year.
The policy of the Managamenl Commlttee is lo maintain reseNes at such level as lirnils the risk from a fulurtr
downturn in incomè or ftom increased expenditure in th6 longer ltrm, including expenditure on fixfyd assets.
Plans for future perlods
The Charity plans lo continue the activitias ouUin8d above in thè forthcoming year $ubjocI lo satisfactory funding
arrangements.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Stru¢turgTr govgmance and management
Willowfield Parish Communify A$$oclalion is a charitable privatè company limited by gu8r8nt8o and not having a
share capital, whose reglslered offlc6 is situated in Northern Ireland. The Company was incorporated on 24th
Jantjary 2007. commenced operations on 1st January 2008 and Is rècognlsed as a tharity by The charity
Commission for Northern Ireland {charily r8f8rence number NIC 1033361.
Thg ￿MpanY was established under a Memorandum of Association whi¢h èstsblished the objects and p￿derS ol
tha eharitable company and 15 governèd undèr its Artides of Assoclalion.
Thg Irystéss, who 8rè also the directors for the purpos8 of company law, and who Sorved during the year and up lo
the d810 01 signature of the financial slalemen15 were..
Mr C Bimie
Mr P Clugslon
Mr W Wilhers
Ms R Glover
Mr S Harte
Rev C Atkinson
Ms P O'N8ill
Ms R Hughes
Mr W Mulholland
Mr A Coultèr
(Resigned 27 January 20261
(Resigned 11 February 20251
ReGwilment and appoinlfflenl of Irustges
Unless olh8rwis8 datarmlnad by tho Assodallon in General Meeting, the numb&r of Tru$lees shall nol èxceèd fifteen
and shall not be1855 than Iv8. Thè Board shall comprise of The Chairperson land Trusleel who al al timès will be
the Re¢lor of Willowfield Parlsh Church or other person appointed by himlher to act in that capacity and thè number
of Iruslees appointed as follows, half of who shall be appointed annually by the Select Vestry of Willowfield Parlsh
Chur¢h, lo be known as "nomlnaled trustees" and hall of whom shall be elected at the Annual General Meeting
{AGM}, lo be known as'elecled trustees"
All trustees shall be members of the Assocballon. Elected Iruslees shall hold offic8 for a perlod of up to hvo years
and shall retire by rolalion. with the longe51 serving half lo retire al each AGM. Relirlng lelaetèdl Irustoos shall be
eligible for re-election. The number of nominated and elected trustees shall rernaln equal al all limes.
The truslees have tha power at any time to appoint any person lo be a trustee to fill a casual vacancy. Any Iru51oe
so appointed shall hold office only until the next following AGM and then shall be el¢gible for re-electionlnomination.
Approprlate training and Induction is available lo all ITu&lee3.
Organisalional slThclurg
The Board meets on a regular basis Ihroughoul the year, and by careful analysis of managernenl aCc(￿nIS
considers if there are any major risks lo the fulL¢re and lo ensure that the company is a going concem and able lo
continue its work lo benefil local Tesldenls In the Willowfield area of Inner easl Belfast.
Olhermalte
The trustees have assgssed thè major risks lo which the charlty is exposed, in particular those rdaled lo the
operations and financès of the Charity, and are sallsfied that syslern$ are In plactr to mlllgat8 an 8xposur8 lo major
risks. Imiere 8ppropriale, 8y8lem$ or procedures have been esl8blished lo mlligale the rlsks the ¢h8rity faces.
Internal control risks are fflinitnised by the irnplemenlalion ol procedures for aulhorisalion of all Iransaclions and
proj8cls. Procedures are in place lo ensure compliance with health and safely of staff, volunteer5. clients and
Vl8ilors. These procedures are pertodically reviewed at least annualty to ensure that they contlnue lo rneel th
needs of Ihe charily.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2026
Small company provisions
This report has been prepared in accordanc8 with the special pro￿810n$ for small compani88 under Part 15 of the
CompaniesAet 2006.
Rggislered Officg..
The Micah C&nlre
149a My Ladys Road
Belfa$l
BT6 8FE
Company registration No.. N1062808
Charity Registration No.. 103336
Th9 Iwstee5' report was approved by the Board of Tw8tees.
Ms P O'Neill
Trustè•
20April 2026

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The Iruyleès (who are 81$0 the directors of Willowfield Parish Communlty Associatlon lor the puipose$ ol company
lawl are responsible for pr&paring the Trustees Annual Report and thè financial slalemenls in accord8nce with
applicable law and Ursiled Kingdom Accounting Standards (United Klngdom GeneralEy Accepted Accounllng
Praclicel.
Company law requires the Iruslees lo prepare fln8nclal slatemenls for each financlal year, whlch glv9 a true and fair
view of the state of affairs of the charitable company and of thè Incoming resource5 and applicallon of rèsources,
including the in¢ome and axpenditure, of the charitable cornpany for th81 period.
In preparing these finan¢l¥l ststemènls, the trustees are required lo..
sel8cI suitable accounting polides and then apply Ihem consislenlly.,
observe Ihe method8 and prlncbples In the Ch8rllig$ SORP.,
make judgements and eslimale8 that are reasonable and prudonl.,
stale whethar applicable UK Accounting Standards have been follow8d, subj•ct to Any material departure5
dSsclosed and explained in the finandal slalemenls.. and
prepara tha financial stalomonts on the going concern basis unless Il is Inapproprlale lo presume that the thaflly
wlll continue in operafjon
The Irusle8s are respollslble lor keeplng adoqualts accounting records thal disdose wlih reasonable accuracy 81
any lime the financial position of the charitable company and enablè thèm to onsure that the financial slalernents
comply with Companies Act 2QKJ6.They are a150 responsible for 5afèguardlng thè assets of Ihe charitable company
and hence for taklng reasonable sleps for the prevention and detecllon of fraud and olhor Irregularillos.
In so lar as the trL*slees are aware..
Ihere is no relevant audit infomatlon of which the chariiable company's independent examiner is unawarg,. and
the tiustees have taken all steps that they ought to have taken to make themselve3 awaré of any relevant
inlomiation and to 8Stab1ish that the independenl examiner is aware of thal information.
The trustees are responslble loi the maintenance and Inlegrfty of the corporate and financial information included on
the ¢hant8ble cornpany's website. Legislalitsn in the Ulliled Kingdom governing the preparalSon and dls$emlnalSon of
finan¢ial slalemenls may differ from legislation in other jurisdictions.
Company law requires the trusloes to prepare financial statements for each financial year which give a Iwe and fair
view of the state ol affairs ol the charity and of the incoming resources and application of resources. induding the
income and expenditure, of the charitable company for that year.
In preparlng these flnancS8l slalemenls, the Iruslees are required lo..
select 8uilable accounting policies and then apply them consislenlly.,
observe the methods and principles in the Char41ies SORP.,
make judgements and estimates that are reasonable and prudent..
slate whether applicable UK Accountlng Standards havg bggn followgd, sublect lo any matèrial d8partur8S
disclosed and explained in the fin8neial statements., and
prepare the financSal slalgmenls on the golng concem b8sls unless li Is Inapproprlale lo presume that Ihg th8rity
will continue in oporation.
Thè Iru$lees are responsible lor keeping adequate accounting records that di5c1058 with reasonable accuracy al
any lime the financial position ol the charity and enable them lo ensure that the financial statemen15 comply with the
Cornpanies Act 2006. They are also responsible for saleguarding the assets of the charlly and hence for taking
reasonable steps for the prevention and detedion of fraud and othar irrègularitiès.
The Iruslees are responsSble for the malnlenance gnd Inlegrily of the charity and finan¢lal Infomallon Included on
the charitvs website. L8gislalk)n in the United Kingdom governing the preparation and di3serninalion of financial
statements may dlffer from legislation in olhef jUTisdic16ons.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WILLOWFIELD PARISH COMMUNITY ASSOCIATION
I report on the financial slalem¢nls of the charity for the year ended 31 De¢ember 2025, which are Sel out on pages
1010 27.
R¢$pe¢tive reBponsibilities of charlty tru$tees and examiner
As thè Charity Iiuslee5 land also the directors of tho company lor the purposes of company law) you are responsSble
for the preparation of the financAal stslemenls In accordance with the requirements ot tha Companie$ Act 2006.
Having salisfied myself Ihal the charity is not subjecl lo audlt under company law and is eligible for indgpend8nt
examination, il 18 my responsibility to..
examine the accounts undgr sectlon 65 of thè Charities Act (Northern Irelandl 2008..
follow the procedurès laid down in the general Directions givon by the Charlty Commission for Norihem
Ireland under section fj519llb} of the Charities Act.. and
statè wholher particular matters have come to my att¢nlion.
Ba$1$ of indèpendont oxamlngrfs roport
I have examined your charity finaneAal slatem&nls as required under section 65 of the ChBriti&s Act {Northém
Ireland) 2008 and my gxaminalSon was rariied out in accordance with the gèneral Dlrectlons glvtrn by thè Charity
Commission for Northern Ireland under section 65{9llbl of thé Charities Act. The examination included a review of
the ac¢ounling records kept by the charily and a comparison ol the financial slalemenls presented with those
records. 11 also indudgd ¢onsideralion of any unusual items or disclosures in the finanaal s¢a18monls, and seeklng
explanations from you as charlly IN8lèes concerning any such matters.
My role is lo slate whether any material maittrrs have corne lo rny attention giving me cause to bellfyve th81:
1. Accounting records wore not kept in accordance wilh Section 386 of the Companies Act 2006,. or
2. Thg ￿nancIal slalemenls do not accord with those accounting rfycords; or
3. The flnallcial slalemenls do not comply wilh th& a¢¢ounling requiiemenls of section 396 of the
Companies Act 2006 and with the methods and prfnclples of the Charities Statement of Recomm6nded
Practice applicable to chari1Se8 preparlng their financial statements in accordanc8 with the Financial
Reporting S18ndard applicable in the UK and Republic of Ireland {FRS 102}', or
4. There18 further information needed for a proper under$landlng ol the fin8n¢ial slalement8 lo be reached.
Independent *xamln•rf8 stst•m•nt
Since your charity's gross incoma èxcegdgd £250,000 your examiner musl be a member of a lisl8d body- I can
eonfirm that l am qualified lo undertake the examination because l am a registered membar of Chartered
Accountants Ireland which is one of the listed bodies.

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
TO THE TRUSTEES OF WILLOWFIELD PARISH COMMUNITY ASSOCIATION
I have completed my examinallon and I have no concerns In ie3pecl of Ihg m8tters {1110 141 Ilsled above and, in
connection with following the Directions of the Charity Commission for Northem Ireland, I have found no matlgrs
that require drawing lo your attention.
Michael Mccarter FCA
GMCG PORTADO
17 Mandeville Slreat
Portadown
Craigavon
CoArmagh
8T62 3P8
Dale..
LIL

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestrict•d R•strl¢ted
funds
fund$
2025
2025
Total Unr•strict•d Ro$tri¢ted
funds
fund$
2024
2024
Total
2025
2024
Nots$
Income and endowments from:
Donations and legacies
Investments
Other incom¢
245.912
1.990
107,085
352.997
1,990
280.728
2.258
115.132
395,880
2.258
82.635
82.635
Total inGomg
247,902
107.085
354.987
282,986
197.767
480.753
Expendlture on:
Charitable aclivilles
281.480
117,221
398,701
236.029
110,222
346.251
Total èxp•nditure
281,480
117,221
398,701
236,029
110,222
346,251
Not In¢omg11oxp&ndltur81
{33,578)
{10.1361
143,714)
46,957
87,545
134,502
Transfers belween
funds
(16,000)
16,0001
122,0001
92,953
(92,9531
N•t movemènt In
funds
(49.5781
116.136)
165,714)
139,910
15.4081
134.502
Rè¢on¢lllatlon of funds:
Fund balances a11 January
2025
220.976
536.207
757,183
61,1￿6
541,615
622,661
Fund balance8 at 31
Docemher 2025
171.398
520.071
691.469
220,976
$36,207
757.183
The statement of financABI activitses includas all gains 8nd 10ss98 re¢ogni$#d in the year. All income and expenditure
derivo from conlinuSng adlvllies.
10-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE}
BALANCE SHEET
AS AT 31 DECEMBER 2025
2025
2024
Notes
Flxed 0¥tygts
Tangib19 assgts
12
484,923
498,029
Curr•nt i$$ets
Debtors
Cash al bank and in hand
13
10.037
230.145
3.727
262.088
240.182
265.815
Crodltors: amounts falllng du8 wlthln
on• year
14
133,636}
{6.6611
Net ¢urrent 48¥ets
206,546
259,154
Total assets less curr•nt11obllltl
691,489
757,183
The funds of thè charlty
RÈslrl¢led income funds
Unrastrictéd funds
17
520,071
171,398
536,207
220,978
691,469
757,183
The company is entitled lo the exemption from the audit requirement conlalned In secllon 477 01 the Companles A¢1
200S, for Ihe year ended 31 Dec8mb6r 2025.
The directors acknowledge their responslbilllies for cornplying with the requirements of the Companles Act 2006
with respè¢l to accounting records and the preparation ol financigl slalgmenls.
The members have not requlred th8 comp8ny lo obtain an audit of ils flnancial slalements for the year In quesllon In
arLordance with section 476.
These fin8ncS8l slalemenls have been prepared in accordance wlth the provlslons 8ppllcable to tt)mpanies subject
to tha sm811 eompanies regime.
The financial 51alemenls were approvgd by the Iru8tee8 0
Mrs Harte
Trusteè
R8v C Alkinstsn
Tru8t••
11

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
ACCOUn￿ng pollcle$
Charlty Inforn)atlon
Willovffjield Parish Community Association is a private ¢ompany limited by guarantee ineorpoialed In Northgrn
Ireland. The ragislered office Is The Micah Cenlre, 149a My Lady's Road, Belfa$l. BT6 8FE.
1.1 Basls of preparation
Summary of significant aecountlng poli¢ie
General Infomiation and ba¥18 of proparatton
Willowfield Parish Communily Associallon is 8 charltable private company limited by guarantee and not having
a share capital and is règistered in Northem Ireland. The address ol Ihe ieglsltsrad office is given in the charily
inlomiation on page 1 of these financial slatemenls. In the &venl of the charity being wound up, the liabilily in
resp¢cl of the guarantee is limiled to £1 per member of the charity. The Company was in￿rporated on 24th
January 2007. cornmenced operations on 1st January 2008 and is recognised as a ¢harSty by The Charity
Commlssion for Northern Ireland Icharily reference number NIC 1033361.
The company was established under a Memorandum of Association which established the objacts and
powers of the charitable company and is govemed under IlsArtlclès of Association.
The nature of the charitable company's operalions and princApal activit16s arè lo relieve poverty. sickness and
the aged and lo promote the benefit of the inhabiianls of Willowfield, WLN)dstock, Lagan Village. the Mount
and the surrounding area in East Belfast without disllncllon of age. gender, sexual orientation. disabililylabilily,
race. political, religious or other opinion, by as$ocialing with the slatulory authorities. voluntary organisalions
and the inhabitants in a Common effort lo advance educalion, and to provide focililies In the Inleresls of socbal
welfare for reugalion o¥ other leisure-lime occupation, with tha objocl ol improwng the conditions of life for the
said inhabllanls, and in particular.. children Iwe4chool and primary school ages). teenagers, unemployed
adults, single parent families. families slrug91Sng wllh pov&rty and deprivation and the elderly and vulnerable.
The charitable company conslilules a public benefit enlily as defined by FRS 102.
The fin8nclal slalements have been prepared in accordan¢& with the accounting policies sel out in noles lo
the financial 8lalements and applicable a¢¢ounllng standard, Accounting and Reporting by Charili¢s'.
Statement of Recommend8d Pradicg applleable lo charities preparing their accounts Sn accord8n¢e wlth the
Financial Reporting Standard applicable in the UK and Republic of Ireland issued In O¢tober 2019, the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021. the
charity's goveming document. the Chari11è8 A¢1 (Northein Ireland) 2008, Charities Act {North8rn Ireland) 2013.
The Charities IAc¢ounls and Report8) Regulallons {Northem Ireland) 2015. Companies Act 2006 and UK
Gen&rally Accepted Aco)unllng Practice.
The financial statements are prepared on a going conc&rn basis under Ihe historical cost convention, modified
lo indude certain Stems at fair value. The oharily is entirely dependent on conlinuing grant aid and as a
consequence the going concern basis is al80 dependent on Ihe continuing grant aid. The financial statements
are prgparod in sterling which Is tho functional cuiiency of the charity.
The significant 8¢¢ounling policies applied in the preparation of Ihese financial statements arg 591 out bglow.
These PC*licie8 have been consi31enlly applied to all years presented unless otherwSse slated.
The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary
amounts these ffinancial statements are rounded lo Ihe nearest £.
12-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2026
A¢countlng pollcle8 Icontlnuedl
1.2 Golng conc8m
The financial slalemenls have been prepared on a golng ctsncern ba818 8s the Irusleeg be15eve that no
material uncertainties exist. The liuslees have considered the level ol funds held and the expe¢led l¥wl of
income and expenditure for 12 months from authorising these financial slalements. The budgÈlèd income and
expenditure 15 sufficient with the level of reserves lor the charity lo be able lo conllnue as a going concern
1.3 Charitable funds
Unreslricled funds aTe available for tsse al the dlscrelion of the Iruslees furthgfan¢o ol th8 gènoral
oblectlves of the charity whlch have not been designated for other purposes.
Restricted funds are funds which are lo be used in accordance with specjfic restrictions imposed by donors or
which have neern raised by the charity for particular purposes. The cost of ralsing and administering such
funds are charged against the specific fund. The aim and use of each Teslficled fund is Set out in the notes lo
the financial slatements.
Tfansfefs betwean funds includ8 transfors from unr8Strict8d funds to covar d&fieits in resiridad funds.
13-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2026
Accountlng poll¢ie¥ {Contlnuèdl
1A Income
All income is induded in thg Slalement of FinancAal Activillgs ISOFAI whon the charity Is legally enlilled lo the
income after any performance conditions have been mel, the amount can be m6asur&d relSably, and il k8
probabla that the In¢ome will be received.
For donations lo be recognised the cha¥lty will have been notifi6d of the amounts and the selllemenl date in
writing. If there are condillons attached lo the donation and Ihls requlres a level of performance before
enlillement can be oblained, then income is deferrèd until those conditions are fully met or the fU￿lIMent of
those conditions is wllhin the control of the charity and il Is probable that they will be fulfilled.
Donated faclliltes and donated professlonal services are Tecognised in in¢om& al their lair value when their
economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value
is determined on the basis of the value of the gift lo th& charfly. Fol example the amount ihe charity would b8
willing lo pay In the open market for such fa¢ililie8 and semces. A Corresponding amount 1$ rècognised in
expendiluro.
No amount Is included the ffinanclal slalemenls for voluntéer Ilme In line with the SORP {FRS 1021. Further
dolail 1$ given in the Trustees'Annual Report.
Where pradicable. gifts In klnd donated for distribution to the beneficiariès of the char61y are induded in stock
and donations in Ihg financial slalements upon receipt. If il is impracllcable to assess the fair vaue al receipt
or if the eosls lo undertake such a valuation outwèigh any benefits, then the fair value is recognised as a
oomponenl of donations when il is distributed and an equivalent amount recognised as charitabl8 èxpenditu￿.
Voluntary income received by way of donations and gift are included in the SoFAwhen received.
Gifts in kind donated for resal& are included 81 fair value. being Ihe expected pro¢g¢ds from $81e less the
expected costs of sal&. Where eslimaling the fair value is practicablg upon receipt St is recognised in stock and
'Income f¥om other trading activities.. Upon sala. Ihe value of the stock is charged againsl'lncome frgm other
trading actlvilies, and the pro¢eeds are recoynlsed as 'lnctsme from other trading activities.. Where il is
impracticable to falr valu& the items due lo the volume of low value items, Ihey are not recognised in the
rinancial statements until they are sold. This income is recognised within 'lncome from olhei trading activities..
Fixed asset gifts in kind are recognised when r¢coivablg and are Included at fair value. They are not deferred
over the life of the asset.
For legacAes. ènlillemgnl is the earliei of the charity being notified of an imponding dSslrlbulion or the legacy
being receivgd. Al th18 point Income is recognised. On occasion legaciès wlll be nolbfled lo the charity however
51 Is not po85ible lo measure the amount exp8Cted lo be distributed. On thes8 occaslons, the legacy is treated
as a contingent ass81 and di$¢losed.
Invgslmfynl income is interest earned through holding ￿$h al bank. Interest Income IS rocognised then
receivable.
Other income represents income that cannot bo reported under the other analysis headings provided within
the SOFA.
14-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2026
Accounting policie5 Icontlnuedl
For donallons lo be recognised the charily will have been notified of the amounls and th8 sgtt18m8nl dale in
writing. If thara are conditions attached lo the donation and this iequlre$ a level of p8rformance before
entillemenl can be obtained then income is deferred until those condllions are fully Met or the lulfjlmgnl ol
thos8 conditions 1$ wllhln thè control of the charity and it is probable that they will be lulfilled.
Donated lacilllieg 8nd donated profes8lonal 8ervlces are recognlsed Sn Income al Ihglr fair value when their
economic benefit is probable, il can be measureil reliably and the charity has control ovèr the ilam. Fair value
is delerrnined on the basis of the value of the gift lo the charity h88 control over the itèm. Fair value is
determined on the basis of the value of the gift lo the charity. For example the amount the charity would bè
willing lo pay in the open market foi such facilities and 5ervice5. A corresponding amount is recogrmsed In
expenditure.
No amount Is Included In the financial statements for volunteer lime in line with the SORP IFRS 1021. Further
dolail Is gSvgn In Ihg Trustees, Annual R8POrt.
ltherè pr8cIic8ble, gifts in klnd donated for dlslrlbulion to Ihe benefi¢larles of Ihg ch8rily are includgd in stod(
and don81ion8 in the finanrjal 8lalemen15 upon receipt. If il Is impracticable lo assess the lair value al re¢¥lpl
or If the cog18 Its undertake such a valuation outweigh any benefits, then the fair value is recognlsed as a
component of donations when il is distributed and an equivalent arnounl recognised as charllable expenditure.
Voluntary income received by way of donations and gift are induded in the SOFA when recelved.
q.S Exptnditure
All expenditurè is aCCOLtntèd for on an acuual$ ba$l$ and has been classified under headings that aggregate
all costs related lo the ¢81egory. Exp8ndllure Is recogfjised where there Ss a legal or constructive obligat￿n lo
make payments to third partles, il is probable that the selllernenl will be required and the amount of the
obligatson can be measured reliably. 11 is calegoTised under the following headings..
Cosls of project management includes salary costs, Insurance and depieclalion.
Expenditure on charitable activities includes dlrect Costs {for example salary costs, programme
expenses. running costs. telephone costs).
Irrecoverablè VAT is charged 8$ an expense agabnsl the activity for which expendilure arose.
Support costs are those that assist tha work of the ¢harlly bul do not directly represenl charitable activities
and include offlce costs. govern8nc8 cos18 and adminislralive payfoll costs.
They are incurred dlreclly in support of expenditure on the objecls of the charity. Whèrè support ¢osls ¢annol
be direcuy attrlbuled lo particular headings they have been allocated to cost of raislng funds and expendllure
on charitablè aellvilies on a basis consislenl with use of th8 rèsourcès. Premises overheads have teen
alloc8led on a basis consislenl with the use of the resources. Staff costs and other overheads have been
alloeal8d on the basi5 01 lime spent on raising cgrtain funds or activity.
Fund.raising ¢o$l$ are those incurred in seaking voluntsry contributions and do not inclLtd8 th8 costs ol
disseminatlng Snformalion in support of the ch8ri18ble 8¢tivSlles.
The 8nalysis of these costs is includèd in note 7.
15

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2026
Accountlng poll¢ies (ContSnu8d)
1.6 Tanglble Ilxed aBsets
Tangible fixed assets are slatèd al cost less accumulated dgprecialion and a￿UM￿sa1ed impairment losses.
Cosl includes Costs directly attributable to making th& assèt ¢8pable of operating as intended.
All tangible fixed 8s$o1s ¢081ing more than £1,000 are capitalised.
Depreciation is provided on all tangible fixed assets. al rates calculated lo wrlle off th& cost, les8 èslimalèd
residual value, ol each asset on a sy51emalic basis ovar ils expected useful life as follows
Freehold land and buildings
FSxlures and fittings
Equipm8nl
Motor vehicles
2% slralghl line
33.3Qh slralghl line
33.3% straight lino
250% straight line
1.7 Impalrm8nl of fixed a880ts
Assets not measured al fair value arg reviewed for any indi¢alion that the asset may be impaired al each
balanca Sheet dale. If such indlcation exists. the rgcov&rabltr amounl of tha asset, or the asset's cash
generating unil, is estimated and compared lo the ¢arrySng amount. Where th& ¢arrying amount exceeds ils
iecoverable amount, an impairment loss is recognlsed in profit or loss.
1.8 Flnanclal Instruments
The charily has ele¢ttsd to apply the provisions of Section 11 'Basie Finan(i81 Instruments. and Se¢tSon 12
'other Financlal Instruments Issues. of FRS 102 to all of its financial instruments.
Fin8ncial inslrurnents are recognlsed in the charity's balance sheet when the charity bgcome5 party to the
conlraclual provlsions of the Inslrumenl.
Financlal assets and Ilabililies aTe offs81. with the nel amounls presènted In the financial slatomanls, when
there is a legally enforceablo right to Sel off the recognised amounts and there is an intention lo settle on a nel
basis or lo realise the assèt and sellle the liability simultanèously.
Ba$1¢ finan¢ial assets
Basic financial assets. which include debtors and cash and bank balances, a￿ initially measured at
I18nsa￿lon price including transaction ¢tssls and are subsequently ¢arrfed 81 amortised cost using the effeclive
Interest method unless the arfangement conslilutes a financing transaction. where th& Iransa¢titsn Is
measured al tho prgsonl value of the future receipts discounted al a market rate of interest. Finandal assets
dassified as rèceiv8ble within one year are not amortised.
Debtors and creditors with no slated interest rale and recelvabl8 or payable wllhln one year ale rècorded 81
transaction price. Any losses 8rlsing from impairment are rècognlsed in expenditure
Ba$1¢ financial Ilabllllles
Basic financial liabilities, induding cr¢dllors and bank loans are initially recognised at transaction prlce unless
Ihts arrangement constitutes a finan¢ing Iransaclion. where th8 debt Inslwmenl 15 measured al th& pr&s¢nl
value of the future paymènts discouriled al a market rate of inter&sl. Flnan¢ial liabilities classified as payable
within one y&ar are not amortised.
Debt Inslrumenls are subsequently carrSed at amortised Cost. using the effective interest rate method.
Trade creditors are obligallons lo pay for goods or services that have beèn acquired in the ordinary course of
operations from suppliors. Amounts payable are dassified as current Ilabllilies if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade credilors are recognised initially al
transa¢llon prfce and subsequently measured at amorti$ed Cost uslng the effective interest method.
16-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Ac¢ountlng polleles Icontlnuedl
Dtrn¢ognitloft of flnanelalllabllhl•s
Financlal liabililles are derecognised when the charity's contractual obllgations expire or are discharged or
caneellèd.
1.9 Taxatlon
AS a charity, the Company benefits from various exemptions afforded by lax legSsl8lion. It is therelore not liable
lo corporation tax on income or gains falling due within those exempllons. Recovery Is made of tax thducted
from receipts under glft ald
1.10 Employee benefits
When employees have ￿nd￿r8d servlce to th6 charity, short-lerm employee benefits lo whlch the employees
are enlilled are recogn15ed al the undis¢ounled amount gxpe¢led lo be paid in exchange for Ihal service.
1.11 Retirement benefits
hen employees have rendered service lo Ihe charity. 3hort-lerm èmployèé benèfits to which the em ￿0yeeS
are enlilled are recognlsed al eh undlscounled amount expected lo be paid In exchange for thal setvice.
1.12 Leases
Renl41s payable and receivable under operallng lea$#$ are charged lo tha SOFA on 8 straight lina basis over
the period of the lease.
1.13 Judgem•nts and k•y 8oure•s of •stlmatlon une•rtaSnty
The following judgements including those involving eslimales have been made in the process of apptying the
above accounting polic4es that have had the mosl significant effect on Ihe amounts recognised in the finandal
slalements and that have a significant risk of causing a material adjustment lo the carrying amounts of assets
and liabilities within the next financial year..
dgpre¢lollon m*lh(xl and a8301 Lsseful lives
The esllmales and assumptsons are reviewed on an ongoing basis considering the current and fuluTe markel
condlllon3.
Critical accountlng 08tlmat•8 and ludg•m•nts
In the appllcalion ol the charity's accounting policies, the Iruslees are required lo make judgements, eslimales
and assurnplions about the carying amount of assets and liabilities that are not readily apparent from other
Sources. The eslimales and associated assumptions are based on historical experfence and other f8ctOTS that
are considered to be relevant. Actual rasults may diffar from these &slimale$.
The eslimales and undedying assumptk)n8 are rtrviewed on an ongoing basis. Revlsions lo a¢¢ounling
eslimales are 16co9nisèd In the perlod In which the estimate 18 revised where the revision affects only that
period, or in the perlod of the revislon and future periods where the re￿510n affects both current and lulure
periods.
Crltlcal ludg•mgnts
Restrletsd and unrestricted funds
Judgements arè made In relation lo the allocation of income and expenditure lo restricted and unrestricted
funds. The Iru81eo8 conslder il appropriate lo allocate these funds based on inlerpretalion of income received.
17

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Critical accounting •stlmats$ and judgements (Continuedl
Allocatlon of Indlrect costs
Costs not attfibulable lo a single activity are allocated or 4pportloned lo activities on a basis consislenl with
identified cost drivers for that costs calggory. Cost drivers ulili5ed relate to Ihe proportion of Ime spent across
different aetivili&$ and judgement is exercised in applying cost drivors to cost catègories.
Key sources of estlmatlon un¢grtalnty
Flxed assets
The annual depreciation charge on fixed ass6ts dèpends primarily on the eslimaled lives of each type of asset
and estimates of residual values. The Iruslees regularly Teview these asset Iwes and change them as
necessary to refl8cI curronl thinking on remaining lives in light ol prospeth've economic utilisalion and physi¢al
condition of th8 assets concerned. Changes in asset lives can have a significant impa¢t on depreciation
charges for the period. Detail of the useful lives is included in the accountlng pollcies.
In¢om• from donation8 and legacies
Unr*stri¢ted Restricted
funds
fund$
2026
2025
Total Unr•strlctod Restrlcted
funds
funds
2024
2024
Total
202$
2024
Donalions and glfts
Grants
122,434
123,478
5.369
101,716
127,803
225,194
119.520
161,208
21.205
93,927
140,725
255,135
245,912
107.085
352.997
280,728
115,132
395,860
Donations and gifts
Donations
GiftAid
115,867
6,567
5.369
121.236
6.567
115,352
4,168
21,205
136,557
4,168
122,434
5,369
127.803
119,520
21,205
140,725
In¢om• from investments
Unrestricted Unrestricted
funds
fund$
2026
2024
Intèmst rèceiv8blg
1,990
2,258
18-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Other Incomg
Restrlcted
fund$
2026
Restrfcted
fund¥
2024
Nèt y8ln on disposal of tangible frx8d assats
82,635
Expendlture on charEtable actFvltl•s
Core
Bulldlng
Family Children & Outr•ach
Support
Youth
Prol8ets
Project
Prolact
2025
2026
Total
2025
2025
2026
2025
Dlroct costs
Motor vehicle gxp9nses
Bank fees
Cleanlng & calerlng
1,827
115
7,823
1.627
115
7,823
9,565
9,585
Sharn of support and governance costs Isee noto 71
Core activities
17,579
50,624
72.827
140.9S8
107,148
389.136
17,579
60,189
72.827
140,958
107.148
398.701
Analy$l• by fund
Unrestrict8d funds
Reslficled funds
17,579
22,404
37,785
21.505
51.322
120,293
20,665
99,699
7.449
281,480
117,221
17,579
60,189
72,827
140.958
107,148
398,701
19-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
{A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2026
Exp&ndituro on charltablg a¢tlvltl•8 Icontlnuedl
Previous yèar..
Coro
Bulldlng
Famlly Chlldrèn & Outroach
Support
Youth
Projects
ProJ¥¢t
Project
2024
2024
Total
2024
2024
2024
2024
Dlrèct costs
Motor vehicle exp6ns8s
Bank fees
Cleaning & catering
2,081
130
2.873
2,081
130
2.873
5,084
5,084
Share ofsupport and gavornan¢e Costs (see not• 7}
Core a¢tivlfy'es
41,502
36,202
65.120
99,170
99.173
341,167
41.502
41,286
65.120
99,170
99,173
346,251
Analy819 by fund
Unrestricled funds
Restricted funds
41.502
6.987
34.299
16,437
48,683
79,147
20,023
91.956
7.217
23S,029
110.222
41,502
41,286
65,120
99,170
99,173
346,251
20-

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O a) r
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O(ryrrrriN*
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) a a a a

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
2025
2024
Govgrnanco ¢o$ts compr180:
Independent examinerf8 fee
2,941
2.818
2.941
2,818
Net movement In fund$
2025
2024
The nel movement tn funds is staled afier Chargin￿(creditIngl'.
Fees payable to the charity's independent examiner..
for the indèpendent examination of th¢ ¢harills financial statements
for other financial servlces
Dèpreciation of owned tangible flxed as5els
Lossllprofill ori disposal of tangible fixed assets
1,836
990
13.106
1,285
1,464
13,106
182,635)
Trust•8s
The trustees nellher recelv8d nor waived any rernuneralSon during the yeaT12024-. £Nill.
Th& trustees dld not have any expenses reimbursed during the year {2024.' £NIII.
10 Employ••*
The average monlhly number of employees dufing the yearwas..
2025
Numb•y
2024
Number
Project managamenl (Coro and Micah Cenlrel
Olher charitabl¢ a¢livili&$
Totsl
11
Employm•nt ¢oBts
2025
2024
Wages and salaries
Social security costs
Other penslon costs
268.738
18.426
9,253
227.068
14.744
8.210
296,417
250.022
There wgre no employees whose annual remuneration was morg than £60,000.
-22-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2026
10 Employees IContlnu•dl
R•muneratlon of k•y management personnel
The Iiuslees ¢onsider Ils key managemenl pèrsonnel lo be Heather Purdy.
Key rnanagemenl personnel remLtner811on for Ihg year was £22.408 12024..
£21,256).
11 Taxatlon
The charftylg exempl from 18xallon on Sts Aclivities because all its Income Ss applied lor ¢harilable purposes.
Recovery 18 fflade of14x d8du¢l•d from rscalpls undgr gift aid.
12 T•nglble flxed a$89ts
F￿&hOld laNI Flxtur•8 and
and bulldlngs
ffttlnua
Equlpmont
Motor
Tot41
Cost
Al 1 Jantsary 2025
65S,301
SO,539
17,423
11.500
734,763
Al 31 December 2025
655.301
50,539
17.423
11,500
734,763
Deprec5atlon and Impalmient
Al 1 January 2025
Depreciation charged in lh8 year
157,272
13,1(18
50,539
17,423
11.500
236.734
13.108
Al 31 December 2025
170,378
50,539
17,423
11,SOO
249,840
Carrylng amount
At 31 De¢ember 2025
484,923
484.923
Al 31 December 2024
498,029
498,029
Buildings comprfse Thg Mlcah C&nlre 149a My Lady's Road 8elfasl 8T6 8FE.
Willowfi8ld Parigh Community Association lease the land on whlch the Micah Centre is buSlt on from the the
Reprèsenlalive Church Body in Dublin. The lease is over 25 years Trom1st January 2006.
13 Dobtors
2026
2024
Amounts falllng du• wlthln one year:
Olhgr debtors
10,037
3,727
23-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
{A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2026
14 Cradltors: amounts falllng dug wlthln one year
2026
2024
Nots$
Olhar laxalion and social s&curily
DefeNed income
Other ¢red6tor8
Accruals
6,181
22.000
3,555
1,￿0
3.348
16
1,528
1,785
33,636
6.661
15 Def8rrgd Incomo
202S
2024
Othèr deferred income
22,000
Deferred income Is Included in the financial ststemenls as follows..
2025
2024
Defemd income is included wilhin..
Current liabili1195
22.OCII
MoveTnen15 in the year..
Deferred income at 1 January 2025
Released from previous periods
R8soui¢es deferred in the yaar
23,000
123.0001
22,000
D¢f8rred In¢orn8 at 31 D8cemb6r 2025
22,000
Thore wa3 deferred incomg In Ihis financial year for £22.000 In relation lo Grafton Mission Charitable Trust
£16.000 and DFC £6,000, in the previous year deferr6d income relating to Grafton Mission Charitable Trusl ol
£23,000 wa$ reloa80d to the Statem¢nt of Flnanclal Acllvilie8.
16 Retlrem•nt b•nefit *¢hemes
2026
2024
Defined contrlbutlon $¢hem
Charge lo profil or loss In I&spgcI of defflned ciynlrfbullon schemes
9.253
8,210
The charity operates 8 defined contribution pension scheme for all qualifying employees. Th8 assgts of tho
scheme arg held Strpaialtsly from those of the charity in an ind8pen¢Jenlly administered fund.
24-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2026
17 Re¥tri¢tgd fvnds
The ¥eslricled fund8 of the d)8rity ¢omprlsa thè unaxpended balances of donallons 8nd grants held on Irusl
subject lo specific condittons by donors as to how they may be used.
At 1 January
2025
Incoming
resources
R•sourc•s
•xp¥nd¢d
Transfers
At31
December
2025
Rwonuo
Capital
38,178
498,029
107,085
1104,1151
113,10S}
18.0001
35,148
484,923
536,207
107.085
1117,221)
16,0001
520,071
Prevlous year:
At 1 Janu•ry
2024
In¢omlng
reiour¢e¥
R•sourc•s
expended
Transfers
At31
D•c•mb•r
2024
Revenue
Capital
20,181
521,454
197,767
1110,2221
169.S281
123.4251
38,178
498,029
541,615
197,767
(110,222}
192,9531
536,207
Restricted Funds
Restricted lunds are fund5 which are lo be used in accordance with specific ie51ridions imposed by donors, or
which have been raised by the charity lor partiujlar purposes. The ￿$1 of raislng and admlnSslerir¥J such
lund8 are charged against the specific fund. The airn and use of each restricted fund is sel out in the notes Its
the ffinancial slalemenls.
IB Unrestricted funds
The unreslrlclgd funds of the charfly comprfse the unexpended balances of don8llons 8nd grants whlch are
not subjèct lo $pe¢ifi¢ Conditions by donors and grantors as lo how they may be used. These include
deslgnated funds whlch have been sel aside out of unrestricted funds by the Iruslees for specific purposes.
At 1 January
2025
Ineomlng
r*$our¢e$
R•sources
•XPgndgd
Trnnsfèrn
At31
D*¢emb*r
2025
Revenuo
220,976
247,902
1281.4601
(16.0001
171,398
Previous y•ar.
At l J•nuary
2024
Incoming
resource8
Regourceg
expended
Transfers
At31
December
2024
Revenue
81,068
282,986
1236,0291
92,953
220,976
-25-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
(A COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
18 Unrastrl¢l•d fund$ IContinu•dl
Unroslricted Funds
Unre5tricled funds are available for use al the discretion of the Iw$lee3 in furtheran￿ of the general
objecti￿$ of Ihg ¢harily which have not been designalad for other purpose8
19 Analy8ls of net assets botween fund¥
Unr•strlct8d
funds
2025
R•strlctad
funds
2025
Totsl
2026
At 31 Decembor 2025:
T8ngible assets
Current assetsllliabilitiesl
484,923
35.148
484,923
206,546
171.398
171,398
520,071
691.469
Uhr*$tri¢t•d
fvnd
2024
Restricted
funds
2024
Total
2024
At 31 December 2024:
Tangible assets
Cuffenl as3elsllliabililiesl
498.029
38,178
498,029
259,154
220.976
220.976
536,207
757.183
20 Transfèrs
hen conditions on projecis have been mel, il 15 deemed the restriction ceases and any surplusgs ore
transferred from ￿$trIcted funds lo unre8tiicted funds.
Depreclallon for the year was transferred from revenue funds to ￿pital funds.
21 Flnanclal ¢ommitments, guarantees and contlnggnt Ilabllltlos
The charitable company has a ¢onlingenl118bilily lo repay grants re¢8lved If Certain conditions are not met or il
they are breach8d.
22 Ralatgd party tran¥acUon8
Rev Clive Atkinson 18 a Iruslee of the CharIta￿e company and of Wllowfield Parish Church.
Willowfield Parlsh Church made donations lo the charitable company Iluring the year of £27,903 {2024'.
£28,024)
No other related paty transactlons have occurred In the year.
-28-

WILLOWFIELD PARISH COMMUNITY ASSOCIATION
IA COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2025
23 Company limltèd by guarantèè
The company is limited by guarantee and has no share ¢apllal.
On winding up members may be required lo contribute a maxlmum of£1.
Cash {absorb8d byyg8nernted from operatlons
2025
2024
{DeficAtllsurplus for the year
185,714)
134,502
Adjustments for-
Investmenl incorne recognised In slalom&nl of finandal a¢tlville$
Gain on disposal of tangible fixed assets
D8pr8¢18lion and Impalmenl of tangible ffixed assets
11,9901
12,258)
182,635)
13,106
13,106
Pjlovements in working capital:
Ilnereasèlldecre3se in debloTS
Increaselldecreasel in cradilors
Increasel{decreasel in delerr8d income
16,3101
4,975
22.000
2,936
13791
123,0001
Ca$h1ob$orb•d tsyiig•noratsd from operatlon8
{33,9331
42,272
-27-