2024-03-31-accounts

Charity Registration Number: 103417

Broughshane Improvement Committee Report and Accounts for the Year End:

31 March 2024

Broughshane Improvement Committee

Report and Accounts for the Year End 31 March 2024

Contents

	Page
Independent Examiner’s Report	1
Funds Statements:-
Receipts & Payments Account	2
Statement of Assets & Liabilities	3
Notes to the accounts	4

Broughshane Improvement Committee

Independent Examiner’s Report to the Trustees of Broughshane Improvement Committee

I report on the accounts of Broughshane Improvement Committee for the year ended 31 March 2024, which are set out on pages 2 to 4.

Respective Responsibilities of the Trustees and Examiner

As the Charity’s Trustees you are responsible for the preparation of the accounts in accordance with the Charities Act (Northern Ireland) 2008. It is my responsibility to:

• examine the accounts under section 65 of the Charities Act 2008;

• follow the procedures laid down in the general Directions given by the Commission under section 65(9)(b) of the Charities Act 2008;

• state whether particular matters have come to my attention.

Basis of Independent Examiner’s report

I have examined your Charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act.

My examination included a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Charity Trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

1. That accounting records were not kept in accordance with section 63 of the Charities Act.

2. That the accounts do not accord with those accounting records.

3. That the accounts do not comply with the accounting requirements of the Charities Act.

4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent Examiner’s Statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the directions of the Charity Commission for Northern Ireland; I have found no matters that require drawing to your attention.

Kevin Higgins (Jul 1, 2024 12:09 GMT+1)

KHA Higgins FCA

9 Knockanully Road Martinstown Ballymena BT43 7LZ

This report was signed on 28 June 2024

Page 1

Broughshane Improvement Committee

Statement of Receipts & Payments for Year End:

31 March 2024

Note RECEIPTS Donations & Legacies Donations and gifts from individuals 2 Charitable Activities: MEA Environmental Grant CFNI Rathsherry Grant Awards for All DEARA Grant (2 grants) Black Santa Appeal Village Garden Ltd Fundraising Sale of Flowers Miscellaneous PAYMENTS Planting Schemes Maintenance & Repairs Insurance Machinery, Van & Fuel Equipment & Fittings Accountancy Fees Fees & Subscriptions Bank Fees & Interest Sundry Expenditure Asset / Investment Purchases Surplus / (Deficit) for the Year	Current Year Current Year Current Year Prior Year Unrestricted Restricted Total Total Funds Funds Funds Funds 2024 2024 2024 2023 £ £ £ £
	1,750 1,750 10,195 - 750 750 - 3,000 3,000 3,000 17,990 17,990 - 2,249 - - 1,000 - 654 - - 285 160 160 70 60 60 372
	1,970 21,740 23,710 17,824
	386 1,700 2,086 4,080 1,127 1,801 2,928 3,321 807 807 800 1,085 1,085 1,364 290 290 2,050 448 448 400 15 15 70 159 159 215 310 310 342
	4,336 3,791 8,127 12,642
	- - - -
	(2,366) 17,950 15,583 5,182

Page 2

Broughshane Improvement Committee

31 March 2024

Statement of Assets & Liabilities - Year End:

FUNDS RECONCILIATION	Current Year	Current Year	Current Year	Prior Year
	Unrestricted	Restricted	Total	Total
	Funds	Funds	Funds	Funds
	2024	2024	2024	2023
	£	£	£	£
Total Funds brought forward 01.04.23	1,631	6,120	7,751	2,569
Surplus / Deficit this Year:	(2,366)	17,950	15,583	5,182
Total Funds carried forward 31.03.24	(735)	24,070	23,334	7,751
Bank & Cash Balances
Danske Bank Current Account			23,296	7,709
			23,296	7,709
Other Assets (Unrestricted Fund)
VAT reclaim			38	42
			38	42
Liabilities (Unrestricted Fund)			-	-
TOTAL NET ASSETS			23,334	7,751

This report was approved by the Trustees on 28 June 2024 and signed on their behalf by:

Betty Millar

Betty Millar (Jul 1, 2024 12:08 GMT+1)

Mrs Betty Millar Treasurer

Page 3

Broughshane Improvement Committee

31 March 2024

Notes to the Accounts for the Year End:

1 Accounting policies

Policies relating to the production of the Accounts.

Basis of preparation and accounting convention

The Accounts have been prepared on the receipts and payments basis, under the historical cost convention, and in accordance with The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 which are applicable to the financial years of registered charities beginning on or after 1 January 2016 or their date of registration with The Charity Commission for Northern Ireland.

Going Concern

The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees, after reviewing the financial forecasts for future periods, are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

2 Donations and Gifts from Individuals Mr & Mrs L Fenton Mr James McNeill Mr Alex Robinson Ms Mary Smyth	£
	200 1,000 500 50
	1,750

Page 4

R&P BIC 31.03.24

Final Audit Report

2024-07-01

Created: 2024-07-01 By: Kevin Higgins ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA52ZmdCZlNnlP0qLsU3NXof0SuOBc53I4

"R&P BIC 31.03.24" History

Document created by Kevin Higgins ([e-mail]) 2024-07-01 - 11:03:36 AM GMT

Document emailed to Valerie Blake ([e-mail]) for signature 2024-07-01 - 11:06:16 AM GMT

Email viewed by Valerie Blake ([e-mail]) 2024-07-01 - 11:08:13 AM GMT

Signer Valerie Blake ([e-mail]) entered name at signing as Betty Millar 2024-07-01 - 11:08:50 AM GMT

Document e-signed by Betty Millar ([e-mail])

Signature Date: 2024-07-01 - 11:08:52 AM GMT - Time Source: server

Document emailed to Kevin Higgins ([e-mail]) for signature 2024-07-01 - 11:08:53 AM GMT

Email viewed by Kevin Higgins ([e-mail]) 2024-07-01 - 11:09:24 AM GMT

Document e-signed by Kevin Higgins ([e-mail]) Signature Date: 2024-07-01 - 11:09:49 AM GMT - Time Source: server

Agreement completed.

2024-07-01 - 11:09:49 AM GMT