**Charity Registration Number:**
**103417**
**Broughshane Improvement Committee Report and Accounts for the Year End:**
**31 March 2025**
## **Broughshane Improvement Committee**
## **Report and Accounts for the Year End 31 March 2025**
|**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 2025, 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 (Aug 18, 2025 14:00:35 GMT+1)
KHA Higgins FCA
9 Knockanully Road Martinstown Ballymena BT43 7LZ
_This report was signed on 12 August 2025._
Page 1
**31 March 2025**
## **Broughshane Improvement Committee**
## **Statement of Receipts & Payments for Year End:**
|**Note**
**RECEIPTS**
**Donations & Legacies**
Donations and gifts from individuals
2
_Charitable Activities:_
MEA Environmental Grant
CFNI Rathsherry Grant
Awards for All
DEARA Micro Grants (New Seats)
Fundraising
Sale of Flowers
Miscellaneous
**PAYMENTS**
Planting Schemes & Seating
Maintenance & Repairs
Trip to Garden Show
Insurance
Machinery, Van & Fuel
Equipment & Fittings
Accountancy Fees
Marketing & Subscriptions
Room Hire
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**
**2025**
**2025**
**2025**
**2024**
**£**
**£**
**£**
**£**|
|---|---|
||15,300
**15,300**
1,750
-
750
**750**
750
3,000
**3,000**
3,000
17,990
3,858
**3,858**
-
1,140
**1,140**
-
160
50
**50**
60|
||**16,490**
**7,608**
**24,098**
**23,710**|
||5,226
16,471
**21,697**
2,086
1,207
4,598
**5,804**
2,928
1,184
**1,184**
928
**928**
807
3,610
**3,610**
1,085
**-**
290
540
**540**
448
876
**876**
15
1,076
**1,076**
552
**552**
159
60
**60**
310|
||**12,998**
**23,328**
**36,327**
**8,127**|
|||
||-
-
**-**
**-**|
|||
||**3,492**
**(15,721)**
**(12,229)**
**15,583**|
Page 2
**Broughshane Improvement Committee**
**Statement of Assets & Liabilities - Year End:**
**31 March 2025**
|**FUNDS RECONCILIATION**|**Current Year**|**Current Year**|**Current Year**|**Prior Year**|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**Funds**|
||**2025**|**2025**|**2025**|**2024**|
||**£**|**£**|**£**|**£**|
|Total Funds brought forward 01.04.24|(735)|24,070|**23,334**|**7,751**|
|Surplus / Deficit this Year:|3,492|(15,721)|**(12,229)**|**15,583**|
|Total Funds carried forward 31.03.25|**2,756**|**8,349**|**11,106**|**23,334**|
|**Bank & Cash Balances**|||||
|Danske Bank Current Account|||**10,456**|**23,296**|
||||**10,456**|**23,296**|
|**Other Assets (Unrestricted Fund)**|||||
|VAT reclaim|||**649**|**38**|
||||**649**|**38**|
||||||
|**Liabilities (Unrestricted Fund)**|||**-**|**-**|
||||||
|**TOTAL NET ASSETS**|||**11,106**|**23,334**|
This report was approved by the Trustees on 12 August 2025 and signed on their behalf by:
Mrs Betty Millar Mrs Betty Millar (Aug 18, 2025 13:59:58 GMT+1)
Mrs Betty Millar
## **Treasurer**
Page 3
**Broughshane Improvement Committee**
**31 March 2025**
**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**||**£**|
|---|---|---|---|
||R McAlonan|£|150.00
|
||Mr & Mrs Fenton|£|200.00
|
||Andy Dickey|£|10,000.00
|
||Mrs Maisie Purdy|£|100.00
|
||James McNeill|£|1,000.00
|
||Christopher McCullough|£|400.00
|
||John Pepperall|£|50.00
|
||Audrey Currie|£|400.00
|
||Broughshane & District Community Association|£|3,000.00
|
|||**£**|**15,300.00**
|
Page 4
## R&P BIC 31.03.25
Final Audit Report
2025-08-18
Created: 2025-08-18 By: Kevin Higgins (khiggins602@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAArlV_l8roFz6PPU4kzrYWRORDdNO0JCMK
## "R&P BIC 31.03.25" History
- Document created by Kevin Higgins (khiggins602@hotmail.co.uk)
2025-08-18 - 12:58:12 PM GMT
Document emailed to Mrs Betty Millar (broughshane@nacn.org) for signature 2025-08-18 - 12:58:16 PM GMT
Document emailed to Kevin Higgins (khiggins602@hotmail.co.uk) for signature 2025-08-18 - 12:58:16 PM GMT
- Email viewed by Mrs Betty Millar (broughshane@nacn.org) 2025-08-18 - 12:58:46 PM GMT
- Document e-signed by Mrs Betty Millar (broughshane@nacn.org) Signature Date: 2025-08-18 - 12:59:58 PM GMT - Time Source: server
- Email viewed by Kevin Higgins (khiggins602@hotmail.co.uk) 2025-08-18 - 1:00:13 PM GMT
- Document e-signed by Kevin Higgins (khiggins602@hotmail.co.uk) Signature Date: 2025-08-18 - 1:00:35 PM GMT - Time Source: server
Agreement completed.
2025-08-18 - 1:00:35 PM GMT