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2025-03-31-accounts

REGISTERED COMPANY NUMBER: NI612472 (Northern Ireland) REGISTERED CHARITY NUMBER: 103623

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Tobin Centre (Moortown) Lid

W McGillian & Co

5-7 Tobermore Road Drapersitown BT45 7AG

Tobin Centre (Moortown) Lid

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 14
DetailedStatementofFinancialActivities 15 to 16

Tobin Centre (Moortown) Ltd

Report of the Trustees

for the Year Ended 31 March 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

FINANCIAL REVIEW

Financial position

Nett Reserves at the year-end were £454,180. (31/3/2024 £430,927.) Nett surplus for the year was £23,253. (31/3/2024 £45,154).

The Unrestricted reserves balance brought forward includes deferred capital grants totalling £228,742. These grants were shown on the SOFA in the 31 March 2020 accounts due to the Performance Model now being used to account for government grants. Ordinary unrestricted reserves for the year ended 31 March 2025 would be £30,547 (Nett of all capital grants and capital fundraising received from the accounts, years ending 31/3/2020 to 31/03/2025)

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number NI612472 (Northern Ireland)

Registered Charity number

103623

Registered office

Tobin Youth Centre Ardboe Road Cookstown BT80 OHT

Page 1

Tobin(Moortown)Centre Ltd forReportthe ofYear the TrusteesEnded 31 __March 2025

Trustees M Rocks (resigned 20.11.24) A Devlin S McVey (resigned 20.11.24) S Kelly (resigned 20.11.24) K Smith (resigned 15.1.25) M J Melvor (resigned 20/1 1/2024) S McGerr R Conlon S Quinn C Ryan KA O' Neill F Kelly (resigned 15.2.25) S M McAllister (resigned 20.11.24) A Quinn A Quinn Company Secretary A Quinn

Independent Examiner K Magill - Chartered Accountant W McGillian & Co 5-7 Tobermore Road Draperstown as BT45 7AG ,

Approved by order of the board of trustees on WD. OS SOLS

and sighed on its behalf

ee MORAG Cian. S Quinn - Trustee

Page 2

Independent Examiner's Report to the Trustees of Tobin Centre (Moortown) Ltd

| report on the accounts of the company for the year ended 31 March 2025, which are set out on pages four to fourteen.

Respective responsibilities of charity trustees and examiner

As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of the 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. The 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 386 of the Companies Act 2006

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

  3. That the accounts do not comply with the accounting requirements of Section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland

  4. 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.

K Magill - Chartered Accountant

W McGillian & Co

5-7 Tobermore Road Draperstown BT45 7AG Date: thitlas.......

Page 3

Tobin Centre (Moortown) Lid

Statement of Financial Activities for the Year Ended 31 March 2025

31.3.25 31.3.24
Unrestricted Restricted Total Total
funds funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 2,419 - 2,419 421
Charitable activities 4
Charitable Activity 12,748 157,922 170,670 195,069
Investment income 3 305 - 305 843
Total 15,472 157,922 173,394 196,333
EXPENDITURE ON
Raising funds 5 542 28,300 28,842 27,845
Charitable activities 6
Charitable Activity 74,993 46,306 121,160 123,334
Total 75,535 74,606 150,141 151,179
NET INCOME/(EXPENDITURE) (60,063) 83,316 23,253 45,154
Transfers between funds 17 125,988 (125,988) - -
Net movement in funds 65,925 (42,672) 23,253 45,154
RECONCILIATION OF FUNDS
Total funds brought forward 388,255 42,672 430,927 385,773
TOTALFUNDSCARRIEDFORWARD 454,180 - 454,180 430,927

The notes form part of these financial statements

Page 4

;

Tobin Centre (Moortown) Ltd

Balance Sheet
31 March 2025
31.3.25 31.3.24
Notes £ £
FIXED ASSETS
Tangible assets 12 433,217 321,250
CURRENT ASSETS
Debtors 13 - -
Cash at bank and in hand 25,064 113,682
25,064 113,682
CREDITORS
Amounts falling due within one year 14 (4,101) (4,005)
NET CURRENT ASSETS 20,963 109,677
TOTAL ASSETS LESS CURRENT
LIABILITIES 454,180 430,927
NETASSETS 454,180 430,927
FUNDS 17
Unrestricted funds 454,180 388,255
Restricted funds - 42,672
TOTALFUNDS 454,180 430,927

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for (a) Complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The notes form part of these financial statements

Page 5

continued...

|

Tobin Centre (Moortown) Ltd

Balance Sheet - continued 31 March 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on S$" Noy 2625 and were signed on its behalf by:

Dawe. Quad... S Quinn - Trustee

The notes form part of these financial statements

Page 6

Notes to the Financial Statements for the Year Ended 31 March 2025

Tobin Centre (Moortown) Ltd

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% straight line on cost Equipment - 20% on reducing balance

Taxation The charity is exempt from corporation tax on its charitable activities. HMRC Charity Tax Reference XT39164.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Government grants

Grants are accounted for under the Performance Model.

Page 7

continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

2. DONATIONS AND LEGACIES DONATIONS AND LEGACIES
31.3.25 31.3.24
£ £
Donations 2,419 421
2,419 421
3. INVESTMENT INCOME
31.3.25 31.3.24
£ £
Bank Interest Received 305 843
4, INCOME FROM CHARITABLE ACTIVITIES
31.3.25 31.3.24
Activity £ £
Youth Club Charitable Activity 1,812 3,572
Venue Hire Charitable Activity 4,293 4,395
Fundraising events Charitable Activity 414 70,367
Other Income Charitable Activity 6,229 12,641
Grants Charitable Activity 157,922 104,094
170,670 195,069
Grants received, included in the above, are as follows:
31.3.25 31.3.24
£ £
MUDC Community Festival - 1,050
MUDC Irish Grant 2,185 975
EA Irish - 3,577
DAERA Micro Capital Grant 1,759 -
TNL Community Fund EYP 49,437 96,472
MUDC Venue Grant 1,613 1,200
EA Generic grant 2,228 -
The Ultach Community Foundation Grant - 620
Coco Cola Christmas Grant - 200
DAERA RSEIS 100,000 -
NHSCT 250 -
MUDC Small Development 450 -
157,922 104,094

Page 8

continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

  1. RAISING FUNDS

==> picture [465 x 322] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |31.3.25|31.3.24| |£|£| |Tutor|costs|16,933|20,037| |Materials/Resources|7,655|4,668| |Refreshment|costs|2,506|2,168| |Youth|Club|1,748|972| |28,842|27,845| |6.|CHARITABLE|ACTIVITIES|COSTS| |Support| |costs|(see| |note|7)| |£| |Charitable|Activity|121,299| |7.|SUPPORT|COSTS| |Governance| |costs| |£| |Charitable|Activity|121,299| |8.|NET|INCOME/(EXPENDITURE)|

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

_ Net income/(expenditure) is stated after charging/(crediting):

==> picture [424 x 35] intentionally omitted <==

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |31.3.25|31.3.24| |£|£| |Depreciation|-|owned|assets|19,068|14,500|

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

  1. TRUSTEES' REMUNERATION AND BENEFITS

One or more of the charity trustees has been paid remuneration or has received other benefits fram an employment with their charity or related entity.

Details as follows:-

Remuneration to trustee Mary Rocks has been paid in the year and according to the charity governing document. Mary undertakes administration roles within the charity and was not paid under trusteeship terms.

Gross wages paid to Mary in the year £434. She received no benefits and there was no pension scheme in place.

Page 9

continued...

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

Tobin Centre (Moortown) Ltd

  1. TRUSTEES' REMUNERATION AND BENEFITS - continued

Trustees’ expenses

There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

  1. STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25 31.3.24
Staff 26 37
No employees received emoluments in excess of£60,000.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
£ £ £
INCOMEAND ENDOWMENTS FROM
Donations and legacies 421 - 421
Charitable activities
Charitable Activity 91,595 103,474 195,069
Investment income 843 - 843
Total 92,859 103,474 196,333
EXPENDITURE ON
Raising funds 2,087 25,758 27 845
Charitable activities
Charitable Activity 56,667 66,667 123,334
Total 58,754 92,425 151,179
NET INCOME 34,105 11,049 45,154
Transfers between funds (8,105) 8,105 -
Net movement in funds 26,000 19,154 45,154
RECONCILIATION OF FUNDS
Total funds brought forward 362,255 23,518 385,773
TOTAL FUNDS CARRIED
FORWARD 388,255 42,672 430,927
Page10 continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

12. TANGIBLE FIXED ASSETS

12. TANGIBLE FIXED ASSETS
Freehold Computer
property Equipment equipment Totals
£ £ £ £
COST
At 1 April 2024 338,906 74,829 9,575 423,310
Additions 106,163 24,872 - 131,035
At 31 March 2025 445,069 99,701 9,575 554,345
DEPRECIATION
At 1 April 2024 53,837 43,511 4,712 102,060
Charge for year 8,371 9,724 973 19,068
At 31 March 2025 62,208 53,235 5,685 421,128
NET BOOK VALUE
At 31 March 2025 382,861 46,466 3,890 433,217
At 31 March 2024 285,069 31,318 4,863 321,250
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£ £
Trade debtors - -
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
371.3.25 31.3.24
£ £
Trade creditors 2,029 2,602
Accrued expenses 2,072 1,403
4,101 4,005

Page 11

continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

15. LOANS

An analysis of the maturity of loans is given below:

31.3.25 31.3.24
£ £
Bank overdrafts - -
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.25 31.3.24
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Fixed assets 308,693 124,524 433,217 321,250
Current assets. 149 588 (124,524) 25,064 113,682
Current liabilities (4,101) - (4,101) (4,005)
454,180 - 454,180 430,927
17. MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.4.24 in funds funds 31.3.25
£ £ £ £
Unrestricted funds
General fund 370,590 (60,063) 125,988 436,515
Revenue Grants Unrestricted 17,665 - - 17,665
388,255 (60,063) 125,988 454,180
Restricted funds
Revenue Grants Restricted 27,829 (41,217) (1,464) (14,852)
Capital Grants received 14,843 124 533 (124,524) 14,852
42,672 83,316 (125,988) -
TOTALFUNDS 430,927 23,253 - 454,180

16. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Page 12

continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

17. MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 15,472 (75,535) (60,063)
Restricted funds
Revenue Grants Restricted 33,389 (74,606) (41,217)
Capital Grants received 124,533 - 124,533
157,922 (74,606) 83,316
TOTAL FUNDS 173,394 (150,141) 23,253
Comparatives for movement in funds
Net Transfers
movement between At
At 1.4.23 in funds funds 31.3.24
£ £ £ £
Unrestricted funds
General fund 344,590 34,105 (8,105) 370,590
Revenue Grants Unrestricted 17,665 - - 17,665
362,255 34,105 (8,105) 388,255
Restricted funds
Revenue Grants Restricted 8,675 11,049 8,105 27 829
Capital Grants received 14,843 - - 14,843
23,518 11,049 8,105 42 672
TOTALFUNDS 385,773 45,154 - 430,927

Page 13

continued...

Tobin Centre (Moortown) Ltd

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

17. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 92,859 (58,754) 34,105
Restricted funds
Revenue Grants Restricted 103,474 (92,425) 11,049
TOTALFUNDS 196,333 (151,179) 45,154

18. RELATED PARTY DISCLOSURES

One or more of the charity trustees has been paid remuneration or has received other benefits from an employment with their charity or related entity.

Details as follows:-

Remuneration to trustee Mary Rocks has been paid in the year and according to the charity governing document. Mary undertakes administration roles within the charity and was not paid under trusteeship terms.

Gross wages paid to Mary in the year £434. She received no benefits and there was no pension scheme in place.

Page 14

Tobin Centre (Moortown) Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts - -
Donations 2,419 421
2,419 421
Investment income
Bank Interest Received 305 843
Charitable activities
Youth Club 1,812 3,572
Venue Hire 4,293 4,395
Fundraising events 414 70,367
Other Income 6,229 12,641
Grants 157,922 104,094
170,670 195,069
Total incoming resources 173,394 196,333
EXPENDITURE
Raising donations and legacies
Tutor costs 16,933 20,037
Materials/Resources 7,655 4,668
Refreshment costs 2,506 2,168
Youth Club 1,748 972
28,842 27,845
Support costs
Governance costs
Events & Activities expenses 7,463 -
Wages & Salaries 70,163 63,938
Light & Heat 3,185 3,257
Repairs & maintenance 510 6,526
Insurance - 2,437
Printing, postage and stationery 2,919 1,148
Telephone & Internet 1,119 1,118
Carriedforward 85,220 78,424

This page does not form part of the statutory financial statements

Page 15

Tobin Centre (Moortown) Ltd

Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25 31.3.24
£ £
Governance costs
Brought forward 85,220 78,424
Accountancy 2,990 2,021
Consultancy fees 7,299 2,275
Sundries 2,062 2,092
Membership & Subscriptions 1,668 924
Fire Safety
& Maintenance
151 214
Hire equipment - 371
Clothing costs 572 143
Water rates 368 197
Bank charges 118 238
Marketing & Advertising 634 183
Recruitment costs 64 431
Computer costs 510 332
Training costs 200 100
Travel & Outings 1,432 3,920
Cleaning & Consumables 2,010 535
Photography & Media 660 590
The Base New Charity transfer (3,866) 15,794
Freehold property depreciation 8,371 5,905
Plant and machinery depreciation 9,724 7,426
Computer equipment depreciation 973 1,169
121,299 123,334
Total resources expended 150,141 151,179
Netincome 23,253 45,154

This page does not form part of the statutory financial statements

Page 16