Club Aontroma Statsmant ol Financial A¢tlvltles Year ended 31 March 2024 2024 Unr631rictod funds Totsl funds Tolal funds 2023 Nol Income and ondowments Donatlon8 and legaclés Charllable 4¢1ivitles Investment Incom6 19,163 11.180 70 19,163 11,180 70 19.700 8,478 10 Total Incomo 30,393 30,393 26.188 Expondltura Expenrfitur8 on chorilable aGbvlUes Total oxpondlturo 34,573 34.573 34,573 34,573 18,536 18,585 N)t1oXPondltur6Nlnrom$ and nat mov¢mgnt In funds (4,180) 14,1801 7,653 Reoonclllafion of funds Totsl lunds brouohl lorward T¢)tal funds carrled torward 47.968 47.966 40,313 47,966 43,78Q 41786 Thg ¥tstem#ni of financlal actlvilie8 Indudo8 all galns and los#ès ra¢tsgn15ed In the year, All Inr0 and expomdllure defve from conilnulng antlvltlBs. Tha nots* on pagpg 6 to 12 fomi part of th& flnan¢lal statsmehts.
Club Aontrorna Stat&mont of Flnanclal Posltlon 31 March 2024 2024 2023 Nots Currènt es$ots 08btOf8 Cash at bank and In hand 14 5.124 44,842 49,768 6,224 38,482 44,686 Credltor5'. amount6 falllng due wlthln on• yeat Nèl ourrant asset$ 1$ 1,800 47,966 47,966 47,906 Total ass•ts1054 ¢Uff•nt Ilabllltios 43.788 Not &88et$ 43,78 Fund$ ol th¢ ¢harlty Unfestrioted fund$ 43,786 47,968 Total chHrfty fund8 43,786 Th fnancl l $tats>ments were approved by tho boArd of Iru¥teo5 and authori3ed for issue on ai)d are $19ned on behalf of thu board by. Mr N Murphy Trustso Mr C Wttrd Tru$lo¢ Tho noteg oll pqgo$ 6 to 12 fomi ofth¢39 fIn0[al &tat8[tr.
Club Aontroma Note$ to the Flnanclal Statements Year ènded 31 March 2024 Genaral InfoimatFon The charity is a public bbnefit enllty an¢J a registeted charily in North8m Ir£l&nd and is unincorporated, 'fh& addres8 of Ihe prln¢lpal offlGe IS 25 Mayfleld Garden$, Newtowiiabbgy, Co Antrlm, BT36 7WB. tatement C•1 compllance Theae financial slatèm8nls hAv¢ been prepared In compllan¢È wlth FR8 102, Th& Financlal Flaportlng Standard appllc¥blo In th? UK and tho Republic of Iieland,, tho Slalemenl of Rocomménded Pra¢tlag aPPllc?blp to ch?rilio& preparfng Iholr a'Ou1& in aecordonce wlth (h8 Flnanclal Reporting Standard oppllcabl& In the Ul< and Republlc ol Ireland {FR8 102) (Charflies ORP (FRS10?)l artd the Charill&s Act (Nortliem Ireland) 2008, Accountlng poll0% Bash of préparatlon The flnanc]al 8lalem8nl$ have bofn prepgr8d on lh8 hl$torlttal ¢¢)$t b&ql8, as mthJlfl?d by the r+3V8luallon of wrtaln flnancial pssots and liabitltieg and inve8tmont propprll68 measured at lalr valu& through Inwrn8 or expenditure. Thg finanolal sl¢temenl8 aro prèparod in 8terllng, whlcli b the funcllunal ¢urfeoty af the enllly. Golng cohttom Thern aro no matsrial un¢értolntles about thè ¢hathy's ability to continuo. Fund 4cc¢unting Unr65trktéd fijndy are avauablo for use al the dlsrflDn Df the Irusleg% to furth&r any of Ihe chartiy's purp05EI8. De$iynal&d fund¥ are unrg$trrdad fundfi by ihp INBte¥s for partEoJlar futur? prgied$ or commllmonts. Reslriol6d fund$ grooubjoctel to roslrtcllon$ ontholrgxpendlluro declared by the dnnor orthrough Ihp tonns (If an appoal, and fall Into one of Iwo $ub4as5es'. reslM¢ted Income func1¥ endowment funds.
Club Aontroma Notss to the Flnancial Statements {oonllnued) Year endod 31 March 2024 Accounting pallclgffj f¢onthiu¢dJ Incomlng resoiirces All In¢omlng rosourcès 8ts included in the 8ts1emenl of financlal ac15vllle$ whgn entitiomenl ha8 P88sèd lo th& charlly, It18 prababl8 that Uie •¢onomic ben8fit8 a88.¢Ated wtlh the Iransaction wlll flow lo the charity and the amount cèn be r¢liably m6asured. The fellowing specific. polioles are appllod to partl¢uF8r ¢alegorlg8 of Incoma: IncomE from donallong or grants Is r&wnised whon th&r6 Is èidence of entlllemenl lo the lft, re¢elpt Is probabl• and Ils amount can bo measured reliably. legaey In¢ome Is recognised when rwxlpt Is probablè onrl enlillom&nt 16 ¢$tabli$hed. Income from donated goods 19 measured at thg fall value of the gooLlu Un¥0 ihlb Is Impraotl¢al to mea8ur& rollably, tn whlch case the value18 derlv8d from the cost lo th$ donor or the osllmaled ra8ale valuè, Donated farllllles and sErvices afa re¢ognlsed sn lh¢ awounis whèn racoived if Iho value can be rellably mo88uwJ. No gmounts aro Includod for lh ¢onlrlbullon of genftral voluntoers. in¢orn8 from conlracts for the 8upply of servic98 Is racxjgnlsed wllh lh& d6llvary of th contracted Se4¢9. This Is olassilled as unreslrlcted fvnd8 unless there 18 a conlr8dua1 requirement for It to be Spent Dn a partioular purpotse and relurned If un$penl, In whl¢h caBe It may be rogarded as reyfrl¢led. Rosourttos •xpondèd Expondltura is rocoun188d on an a¢cruo1& bas1$ as 8 [bIlItY 1$ intturred. Expendltur& In¢deS any VATwhlch cahnot ba fully 8d. and (s da8slfi8d und6r headlngs of Ihè statèment of Ilnaittlal .tlvltle8 to whlch It rol¥tes: expondlturé on ral8lng fundg Includg¥ lh& cogts ol all fundralslng actlvlues, ewents. n()n- chArilable Iradlng a¢llvllie8. and thg 6ale of donated goods. expenditure on cgrikble actMtf8s hcludes all o08ts Inwned by a chariiy in unrJgrt4king aclivltley that furfher tto ethartlabl& aim$ for the benefit of Its beneflrIes, In¢ludlng those support Wgts 8nd co¥ls rolatlng to tt]e uovornance ol th8 ¢hérfly apportion6d to charflable a¢tlvltlos. othfjr gxpondllurè Includ¢& 811 expendlluro that is Thellher r8lated to ralslng funds for thè charlty nor part of 11$ ryendllure Dn charltable adlvllles. All w$t8 are allo¢al¢d to oxpendllure oalegorl$$ fefiecllng the use of Iho r6sourGp. Direct costs allrtbutobla to 0 51nule a¢tSvlly are allo¢at6d dlreclly b ihal actlvlty. Sharnd are apporllonod bglween th8 aoll¥ltle$ Ihey contrlbulo to (Jn a reasonable, Iu8llflable and tonshtonl ba518. Tanglblg 0$8gts ranglblo astsetsare Initially r¢cortled atcosl, and 8ubsequonlty8talod al ¢o8tless any aroumuiated dftprecla11 and Impalrm£nl109se8. Any tanybie Asséts car¥led al revalu&d amounts are recorded 81 Ihe lylr value at the datg of rovaluath)n 1¢$$ 9ny Subsequent aUMMld dapi¢claUsX and subsoquonl eccumulated Impulrmenl loss&3.
Club Aontroma Notes to the Flnonclal StatgmontS (eonthu¢dJ Ygar ended 31 March 2024 Ac¢ountlng polic1 {¢ontlnued) Tanglble assots f¢tynlhu•d) An Increase In the carrylng amount of an asset a8 a r6guII of a révaluatiun, Is recognlsed In other recognlsed golnts and lo$ses, unless It rev8rses 8 charge for Impalrmentthat has prevlously b¢en recognlsod as expendlture wllhin the s19tement of flnancial acilvitle8, A docrÈase In the carrylng ainount of an assét a8 a re&ult ol r&valLtalion, 1$ r¢ctt9nls8d in other re¢ogni56d gains and losses, exPt lo whlch il offso18 any previo8 revaluallon galn. In whl¢h uaso lh8 toss is shown wllhln othÉr recognlsed 9alns and10g90$ on the statement of financial &ctlvi1188. Depre¢latlon Depreclallonls Gal¢vloted so as to wrlte off tho Cost orvaluallon of an ay$et, less Ets r¥shJual volug, over the economitt1rf8 èf Ihat as$et as follows,. Equipment 33¢k $lraighl lino Impalrmenf rJf flxpd a5$0ts A reW ftjr Ihdl¢alors of Impairmgnt 1$ carried out at 6ach reporting date. wilh the r8mveTablo amount belng asllma16d wlier6 $u¢h In#atr$ exist, whe the rArrying valug exceods the ov8r8ble amuunl, the asSBt i& IrnpBired ac¢ordlnuly. Prlor IMpalrm&nts are alao revlewed ftsr possIFJle reversal at ¢a¢h pQrtIrnq d¥te. For the purpose¥ of Impalrment le811ng, when It Is not posslble lo estknate the recoverable amour¢t of an Indlvldual assBt, an 88tlmats18 madfy of tho racoverable amount of the oash-generatlnu unit to whlch thè assot belong. Thè CashenratIng unl118 tho #maliest Identlflab18 group Df a55ilts that Includes Ihtt assèt 8nd g&nerale$ ¢ash Inftnws Ihal are18tgely inllependent of the cash Inffllws from other assets or group8 of a88é1s. For impalrmont tsstFrtg of goodwNI, ihEJ Y)dWIll acqulred In a bu8lnes$ comhlnallon ts, from the acqul8lllon dale, allocatad to each (jf Ihe tsBli-genoratsng unlis that ar4 ¢xpeted to b&nE4fit from the synefgie5 OF tho CDmblnation, Irrgspe¢tlv8 of whfjther othèr a88ets or Ilabllftles of the olwrlty aro a%81gngd lo tho80 units. Flrtanclal Instrum•nt¥ A flnanelal as8et or a ftnanclal Ilablllty Is recognknd only when tho chaTtty beoome5 a parly to ¢rJntraolual ptov]8lon6 of tho InstrumBnt. Baslc Inanclal Inglrumenls aré inlllally recogn1Bl at Ihe aniounl recafvablo or payable Includlng any re18ted thnsa¢lkJn cost8. Current 8S51115 and curr@nt liabllllleA are subsequ&nlly measurgd at thg oa8h orother consld&ratian oxpected to be pald or recelvod and npl dlscounled. Oebt Instrumpnts arg sybBoqu&nlly rfièaswed at amortlsed aost. here Inveelmenls In 8hares are publlcly traded or thelr falr valuo ¢an be measured ro1iHbly, the hvestment Is subwuenlly measured al falr value wlth ¢hai)ges In falr valup re¢ognlsed In In¢umè and expendltsjre. All othor such Inveslments are subs'Bquonlly mea8ureO at aost less Impalrmant.
Club Aontroma Notes to the Flnanclal Statgments (¢wirfnu¢4) Year endad 31 March 2024 Accountlng pollcl•A foonunuod) Flnanclal Instrumonts {¢ontf•upd) Other flnancial in8lrumenl8, Includin9 dwIv8t1. aro Inltiolty rerugnlsed al fair, value, un1955 paymont ft)r an o88et 18 defeired beyond norm81 buslne8s lerms or flnan¢8d al a rato of inl¢re$t that 1$ not a market rate, In whlch ¢ase the asset is maasur8d al the preB6nl value of Ib8 futuro paymonts dl8counled al a markdt raiè uf Interest lor a slmllar dèbt Instrumanl. oth8r financial Instrumfjnts ara 8ub8pquenlty me8sured al fah'value, with &ny chang9$ recognl In tha 8t8tement of f£n3n¢lal atll¥511es, wllh the 8XGeptlon of hodglng in8tnJmenl8 In a de$lgnated hedging rdatlonship. Flnanolal a¥BQt# that are me&tsured al cost or amorilsed ra)81 ere revlewed for oblecllve evidenr8 of Impairment al tli8 Énd of eaoh rèporting date, Sf ih8re TS objeGtlve gvldence of Impglrmenl, 8n Impaimont loss Is revognlsed undor the apprDptlate hoadlng in Ihg 8tBtgment of Ilnanclal aclvilleg In whleh thè inltial galn was Tecogni58d. For all 8qulty InBlruments rég8rdless of significance, and othèr finwclal 883ets that are lndNIUa1lY sfgniflcant, Ihg¥8 arg ass¢s8ed indlvidually for Impalrmont. other financlal assets aro elthor 888ossed indivldually or groupfad on thL4 basls nt slmllar rredtt rlsk ¢haraclorlstk#. Any revsr8al8 of Impalrmenl pr6 recDoh156d immedlaly, to Ihe •xlent that thg revér£al does nal re8EIIt In 8 carrylng amount of tha finan¢ial asset Ih&t exceeds what Iho ¢affying amount havÈ boen had tho impaimiant not pr8vlou81y boon reoognt8èd. Donatlons and10uAcles Unreslrfcted Total Funds Unrestllcled Tot81 Fund 2023 Donatlong rJonalion$ 19.163 19,ltrJ 19,70t) 10,700 Charllabl¥ 4¢tlvltlg5 Unreslrfthd Total Funds Unre81rictèd Total FuFvJs Funds 2024 Funds 2023 Sg18 of goodglbervico5 ag part of dirert tharltablo aCtltIeS 11,160 11,laO 6,478 6,478 Investmenl incomo UnrG8lrfthd Total Funds UnrestrioEed TDtal fund Funds Fund¥ 2023 Bank inlorg81 recelvable 70 70 10 10
Club Aontroma Notes to tho Flnancial Statements (Nn111*dj Year ended 31 March 2024 Expandlture on charllable a¢tlvltlos by lund type Unre$lri¢ted Total Fund5 Llnrostrlcted Total Funds Funds 2024 Funds 2023 L)onalions Fundralsing Support 00sts 27,000 6,447 1,128 27,000 6,447 1,126 34,573 13,480 3,869 1,218 13,450 3,859 1,218 34,S73 18,536 18,535 xpèndlluiè on ¢harftable actlYltlo$ by adivlty typa AGtfvitt&S undertakon dlrectjy Support Totsl fundg 2024 Total fund 2023 Dorkallons Fundralsing 27,000 6,447 33.447 27,OOQ 7,573 S4,573 13,45U S,OBS 18,535 1,12 1,128 Analy$ls of 8ilPPOrt Gosts Analy&lJ of support cpsts fotal 21r24 Tolal 2023 Bank Ch8ryog A¢counlanvy Forelgn tsxchange (galns}Ilos$es 246 900 120) 1,128 246 900 (20> 1,126 518 1,000 1382) 1,216 10. Indop)fidttnt Èxamlnatlon 2023 Foes pgyable to tho indop6nd6Nt gxamlner for.. Independgnt $xamlTration of the finanrfial staloments 1,080 11. Stsfl costs The total staff costs and employeB b8ngftl8 for Ihg rgporttng pgrlod are analy8ed as follcw8: 2024 2023 Nll. NIL The average head counl of ¢mployeeg durfny thb y68r WA8 NII12023: NII). No emptoyea received employee booaffls of moro Ihan £60,OC(I durlng the yoar12023.' NID, 10
Club Aontroma Notes to the Financlal Ststements l¢pnllnued) Year ended 31 March 2024 12. Trustge romuneratlon and *xponJ4s No remunerollon or other bBneflts from 9mployment with the charlly Dr 8 rOlat enttty we r¢¢¢lved by the tru318@s. No thislèe &xpense8 have beén incurred. 1.3. Tanglbl• flxod as$ets Equlpmont Cost At l Aprll 2023 and 31 M•r¢h 2024 Depreclatlon At 1 Aprll 2023 and 31 MAr¢h 2024 Ca¥rylryg amount At 31 March a024 At 31 March 2023 977 977 14. Dgbtor4 2024 2(123 D&btors 5,124 16. Crodltor8: amounts lalllng wllhln Ofio y¢ar 2024 2023 Ac¢rua15 and deferred income 1,800 16. Analy$ls of ¢harl¢abl¢ fuhdj Unieslrlcted fund$ At IncDme Expendlture 31 Mar 2024 l Aprll 2023 General lund8 47,986 30,393 {34,af73) 43,786 1 Aprll 2022 Income Expendllure 31 Mar 2023 GBnerai funds 40,313 26,188 (18,S35) 47.986
Club Aontrorna Notss to the Flnanclal Statsmgnts (¢w)IIMu¢d) Yoar ended 31 March 2024 17. Anaty$l$ of net assot$ funds Unr2strtGled Total Fund$ Funds 2Q24 Curient a$sat8 Crgdilor8 less than '1 year Wèt a880ts 44,886 (900) 43,786 44,886 1900) 43,786 Unrestrlcted Tolal Funds Fund$ 2023 Current a88et8 Cradllors16$s Ihan 1 year Ngt a$$ets 49,768 11,800) 47,960 49,-186 11,8DDI 47,966 12