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2025-03-31-accounts

Finnard Rural Development Association

Annual Report and Receipts and Payments Account

For the period 1st April 2023 to 31st March 2024

Northern Ireland Charities Number: 103492

Finnard Rural Development Association

Contents

Page
Charity Information 1
Trustee's Annual Report 2-6
Independent Examiner's Reportto theTrustees 7
Statement of Receipts and Payments 8
Statement of Assets and Liabilities 9
NotestotheFinancialStatements 10-11

Finnard Rural Development Association

References and administrative details

Charity Name: Finnard Rural Development Association
Charity Registration Number: 103492
Contact Address: William Mitchell
38 Ballykeel Road
Rathfriland
Co Down
BT34 5SAZ
Trustees: Mr Keith Hamilton
Mrs Diane Graham
Mrs Eleanor Henning
Mrs Sharon Magowan
MrJohn Magowan
Mrs Andrea Barr
Mrs Allison Niblock
Mr William Niblock
Mr Rodney Hamilton
Mr William Mitchell
Mrs Audrey Henning
Mrs SallyAnn Magowan
Independent Examiner: S.M. Vint& Co
8 Newry Road
Banbridge
BT32 3HN
Bankers: DanskeBank

1

FRDA 2024

Annual Report for the year ended 31*t March 2024.

The trustees of Finnard Rural Development Association are pleased to submit their report and accounts for the period 1* April 2023 to 31% March 2024

Achievements and Performance

Meeting Programme

There were two meetings with an average attendance of seven.

Activities Throughout the Year

As in previous years the main activity has been Highland Dancing classes which are held on a regular weekly basis.

Post CoVid-19 guidance in respect of social interactions involving group settings is followed and monitored by the committee.

The classes have been well attended and have had competition success under the excellent tuition of Kathryn Stewart.

Membership

At 31%* March 2024 there were 12 members of the association.

Accommodation

The association continues to use the facilities of Finnard Orange Hall and is grateful to the lodge for their continued support.

2

FRDA 2024

Financial Review

Financial Performance

Financial performance has continued to be strong with a closing balance of £1,120.

Income

Income receipts for the year totalled £3,683. The association’s income is generally healthy and remains consistent with previous performance.

Expenditure

Expenditure for the year totalled £3,397. and was mainly in respect of dance tutor fees and insurance,

Financial Management

The Association continues to use the services of a Chartered Accountancy practice to ensure that the requirements of The Charities ( Accounts and Reports ) Regulations (Northern Ireland) 2015 are being met.

The Association continues to maintain a small reserve of funds to better allow it to meet the funding challenges which the wider economic situation may impose. Securing external funding is becoming more difficult and the Association continues to review its own funding opportunities to maintain its ability to provide for the needs of the local community.

Accounts for the Year ended 31° March 2024

( Please refer to the attached accounts ).

3

FRDA 2024

Reference and Administrative Details

Charity Name

Finnard Rural Development Association

Charity Number

Registered in Northern Ireland, NIC103492

Principal Address

47 Old Newry Road, Rathfriland,

Newry,

Co. Down

BT34 5BQ

Charity Trustees in the year to 31% March 2024

WILLIAM MITCHELL Chairman / Child Protection Officer MR WILLIAM NIBLOCK Vice-Chairman KEITH HAMILTON Secretary MRS DIANE GRAHAM Treasurer MRS ANDREA BARR Publicity Officer / Catering MRS ALLISON NIBLOCK Catering MRS ELEANOR HENNING Catering MRS SHARON MAGOWAN

MR JOHN MAGOWAN

MR RODNEY HAMILTON

MRS AUDREY HENNING

MRS SALLY ANN MAGOWAN

( Kathryn Stewart ( during Highland Dancing) - Child Protection Officer )

4

FRDA 2024

Advisors

Banking Danske Bank, 37-39 Bridge Street, Banbridge, BT32 3JL Accountancy S. M. Vint & Company,8 Newry Road, Banbridge, BT32

Structure, Governance and Management

Governing Document and Management

The Association is governed by a constitution adopted on 19" April 2007 and last amended on 7" January 2016.

The Association is run entirely by its committee members (trustees) and as of 31% March 2024 there were 12 members.

Trustee Selection and Management

The Association is managed by a Committee which consists of all the appointed Trustees. A number of trustees also hold offices within the association as noted in the list of current trustees above. The committee typically meets four times per year.

At each meeting the minutes are read out, the Treasurer reports on the latest accounts, correspondence is reviewed and the committee discuss plans for any future special events or projects.

The Annual Report and Statement of Accounts are presented at the Annual General Meeting and approved by the Trustees / Committee Members.

Objectives and Activities

Charitable Objectives

The object of the Association, as set out in our Constitution, is to promote the benefit of the inhabitants of the Finnard area and its environment and to advance knowledge and appreciation of the Ulster Scots music, language and culture and to encourage understanding and acceptance of all cultures in the area of benefit.

5

FRDA 2024

Public Benefit Statement

The Trustees of Finnard Rural Development Association confirm that they have complied with their duty with regard to the Charity Commission for Northern lreland’s guidelines on public benefit and that the public benefit requirement has informed the activities of the association in the year to 31 March 2024.

In evaluating public benefit the trustees note that membership of the association is open to all persons from the community.

Summary of Main Activities

The core activities of the Association are

Our philosophy is to offer to all, opportunities for community integration and cooperation regardless of personal circumstances, race, gender, ability or faith.

Approved and adopted at a meeting of the Committee on 21* October 2024 and signed on their behalf.

Keith Hamilton

Secretary

6

Independent Examiner's Report to Finnard Rural Development Association

| report on the accounts of the charity for the period ended 31st March 2024 which are set out on pages 8-9.

Respective responsibilities of 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:

e examine the accounts under section 65 of the Charities Act;

e follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act; and e state whether particular matters have come to my attention.

Basis of Independent Examiner's report

| 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

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

  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

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

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

Independent examiner's statement

| 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, | have found no matters that require drawing to your attention.

Thomas Vint FCCA

21st October 2024

For and behalf of S.M. Vint & Co Chartered Certified Accountants & Registered Auditors

8 Newry Road

Banbridge

BT32 3HN

7

Finnard Rural Development Association Statement of Receipts & Payments for the period ended 31st March 2024

==> picture [523 x 197] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Prior year| |Note|funds|funds|Total|funds|total|funds| |Income|and|endowments|from:| |Donations|2|951|0|951|1,121| |Grants|2|0|2,732|2,732|3,328| |Total|income|951|2,732|3,682|4,449| |Expenditure|on:| |Raising|Funds|3|1,343|0|1,343|1,048| |Charitable|Activities|3|0|2,053|2,053|2,494| |Total|expenditure|1,343|2,053|3,396|3,542| |Net income / (expenditure)|resources|-393|679|286|907|

----- End of picture text -----

8

Finnard Rural Development Association

Statement of Assets & Liabilities- Period Ended 31st March 2024

2024 2023
Reconciliation offunds at 31.03.24
Totalfunds brought forward 5,837 4,930
Surplus/(deficit) this yearend 286 907
Total funds carried forward 6,123 5,837
Bank& Cash Balances
Cash at bank and in hand 6,123 5,838
6,123 5,838
Represented by
Unrestricted funds 6,123 5,838
Restricted funds 0 0
TotalFunds 6,123 5,838

Notes on pages 10 to 11 are an integral part of these financial statements.

The financial statements on pages 8 to 9 were approved by the Board of Trustees on 31/03/2024 and signed on its behalf by:

pyaar MALLE

Mr William Mitchell- Trustee

Finnard Rural Development Association Notes to the financial statements for the period ended 31st March 2024

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Preparation of accounts on a going concern basis

The charity generally meets its day to day working capital requirements from its annual income. The Trustees have obtained and reviewed cash flow forecasts for the coming year and based on these are satisfied that the charity has resources to provide a reasonable expectation that it can continue to meet its financial obligations as they fall due for the foreseeable future. Therefore these financial statements have been prepared on a going concern basis

b) Income Income is accounted for ona cash receipts basis as the amount is collected and are allocated as either restricted or unrestricted funds according to the terms of the donation.

c) Expenditure

Expenditure is recognised on a cash payments basis.

d) Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts.

e) Funds

Funds are classified as either restricted funds or unrestricted funds, defined as follows:

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the Club. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

2. Fundraising

==> picture [542 x 84] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Total 2024 Total 2023
Donations 2 951 0 951 1,121
Grants 2 0 2,732 2,732 3,328
951 2,732 3,682 4,449
----- End of picture text -----

11

Unrestricted Restricted Total 2024

Total 2023

3. Analysis of Expenditure

RaisingFunds
Insurance 3 640 0 640 600
Accountancy 3 600 0 600 300
Bank Fees 3 103 0 103 148
1,343 0 1,343 1,048
Charitable Activities
Highland Dance 3 0 2,053 2,053 2,415
Food forMeetings 3 0 0 0 0)
Currys -NewSpeaker 3 0 0 0 79
Forsythe Consulting Ltd 3 0 0 0 0
Miss LSpence - UlsterScotsWorkshop 3 0 6) 0 0
MrAKernaghan- BrexitTalk 3 0 0 0 0
Richard Forsythe -Talk 3 0 0 0 0
0 2,053 2,053 2,494
TotalExpenditure 1,343 2,053 3,396 3,542

4. Analysis of trustee remuneration and expenses.

No Trustee received any payments other than for out of pocket expenses incurred.

11