REGISTERED COMPANY NUMBER: N1035195 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC103726
ort of the Trustees and
Financial Statements for the Year Ended 31 March 2024
for
Pole
lass Communi
Association
Sall Gardens Ltd
an
Limited b Guarantee
Acom
Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Arniagh
BT67 OLE

Pole
lass Communi
Sall Gardens Ltd
Association
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Reference and Administrative Details
Report of the Trustees
Report of the Independent Auditors
10 to 13
Statement of Financial Activities
14
Statement of Financial Position
15
Statement of Cash Flows
16
Notes to the Statement of Casb Flows
17
Notes to the Financial Statements
18 to 32
Detailed Statement of Financial Activities
33 to 34

Pole
lass Communi
Sall Gardens Ltd
Association
Reference and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
Michael George (Chairperson)
Tony Kennedy (Vice Chair)
Brendan McAteer
Aidan Kelly
REGISTERED OFFICE
Sally Gardens Community Centre
Sally Gardens Lane
Bell Steel Road
Belfast
Co. Antrim
BT17 OUJ
REGISTERED COMPANY
NUMBER
N1035195 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NICI 03726
AUDITORS
Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Arinagh
BT67 OLE
ADVISORS & KEY
EMPLOYEE
Cairan Hartley - Belfast City Council
Martin Connolly- Chief Executive
officer
BANKERS & SOLICITORS
First Trust Bank
35 University Street
Belfast
BT7 IND
Cousins & Gilmore Solicitors
206 Andersonstown Road
Belfast
Co Antrim
BTII 9EB

Pole
lass Communi
Sall Gardens Ltd
Association
ort of the Trustee5
for the Year Ended 31 March 2024
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 2024. The trustccs 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 l January 2019)-
OBJECTIVES AND ACTIVITIES
Vision
To provide a safe and well resourced ccntre which is a focal point within an improved Colin community
area.
Mission
To provide quality services which help improve quality of life of people in the Colin area.

Pole
lass Communi
Sall Gardens Ltd
Association
Re
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Public benefIt
(A) provide facilities and amenities in the interests of social welfare for recreation and other leisure time
occupations with the object of improving the conditions of life for the said residents.
The direct benefits flowing from this purpose include:
Improved skills development and employment prospects
Improved sense of community pride and active citizenship
Improved access to mental health themed initiatives
Improved health & wellbeing
Improved health & fitness
Improved access to sport and leisure
These benefits can be demonstrated by
Increase in residents gaining employment
Increase in residents taking part in community events
Increase in residents volunteering
Reduction in residents attending GPS
Reduction in self harm & statistics as reported by SET
Increased attendance in sport & leisure evidenced through pitch and programme usage.
(B) relieve those in need by reason of youth, age, ill-health, disability or other, disadvantage
The direct benefits flowing from this purpose include..
Reduction in anti-social behaviour, incidents and community related crime
The number of young peopl¢ attending youth drop in
The number of young people attending youth interventions
The number of residents with a disability attending centre activities.
These benefits can be demonstrated by
Reduction in reported crime id¢ntified by NISRA and PSNI statistics
Feedback from resident's surveys
Analysis of completed registration forms
(C) advance education and promote health
The direct benefits flowing from this purpose include..
Increase in education attainment at Level l & Level 2
Improved attendanc¢ at annual health & wellbeing day.
These b¢nefits can be demonstrated by
Analysis of NISRA statistics of residents gaining qualifications
Reduction in smoking, alcohol & drug misuse &s evidence by SET reports
There is no harm arising from our purposes. The charity's beneficiaries are primarily but not exclusively
residents living in the Colin area. There is no private benefit flowing from the purposes.
The trustees has cornplied with the duty to have regard to the guidance issued by the Charity Commission for
Northern Ireland under section 4(b) of the Charities Act.

Pole
lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Values
- Empowerment
Inclusion
Participation and involvement
Partnership and collective action
Strategic Aims
To ensure the overall strategic direction for the management of Poleglass Community Association @ Sally
Gardens is achieved.
To promote effective usage and sustainability of the centre
To build the capacity of the community through local Icadership, centre's users and local groups
To Identify the needs of young people and improve social interaction and opportunities
To promote community health, safety and social wellbeing
To develop, promote and implement a programme of services and activities throughout the year
To establish, develop and maintain high class sports facilities in the area
To promote good relations in the Colin and with other areas
Our funding strategies and operational plan links directly to the aims and objectives of the organisation with
funding sourced to direct and deliver on our strategic aims.

Pole
lass Commulli
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2024
STRATEGIC REPORT
Achievement and performance
Charitable activities
The community and voluntary sector remain in a period of funding uncertainty while trying to meet the
demand for services. PCA @ Sally Gardens remain committed to deliver essential services in areas such as
community development, health & wellbeing, regeneration, youth work, providing community facilities,
education and training. PCA @ Sally Gardens is a grassroots community organisation delivering frontline
services in the Poleglass and wider Colin area. Capacity building has been at the heart of our work linked to
a desire for positive change.
The centre remains a vital hub of the community. A strong commitment from our Board, staff and volunteers
has created a vibrant welcoming community centre. The range and diversity of services demonstrate front
line services is a key priority to meet the growing need of residents living in the Colin area. PCA @ Sally
Gardens continues to engage with residents that face a number of barriers including poor mental health,
unemployment, lack of qualifications and skills, social exclusion and isolation. W¢ provide services for
residents to access advice and support on a range of issues such as, employment, training, healtli &
wellbeing, therapeutic treatments, community crime, community development and tackling anti-social
behaviour.
Our aim is to empower residents to create positive change in their Communities. The centre is in an area of
high deprivation and associated social disadvantage. Our work is about changing lives for local residents and
their families. We are a frontline cominunity-based organisation with strong links to local people and
understand the many challenges and difficulties people face and it is those challenges and difficulties we aim
to tackle which will in turn improve residents situations particularly around service provision and having a
sense of purpose and hope foi the future.
Curriculum development is a major strength with over 60 different accredited programmes. Staff have
developed an enriched, diverse curriculum designed to improve opportunities, emotional wellbeing, social
integration, citizenship, volunteering and tackle under achievement to improve opportunities. PCA @ Sally
Gardens staff and volunteers have a diversity of skills, qualities and experience developing and delivering
accredited and non-accredited programmes in community development, sport, employability, health &
wellbeing with a holistic ccntre based approach. PCA @ Sally Gardens has a proven track record of
delivering programmes on good relations, community themed projects, youth, employability and health
related areas. Our scrvices remain diverse and needs based to support emotional health and well-being with
activities such as Sound Healing, Tai Chi, Qi Gong, Adverse Childhood Experiences, Music Therapy,
Mindfulness, Trauma Informed Practice and Yoga, nutritional and fitness advice.
Our Building Your Future (BYF) project was a fantastic success improving employment prospects for
unemployed job seekers and economically inactive individuals over the past 6 years, through the provision of
an employability programme focusing on preparing individuals to access, prepare, secure and sustain labour
market opportunities aligned to the initiatives arising from the significant public procurement capital
investment programme across specifically the Colin area of West Belfast and the city growth in general.

Pole
lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2024
The major development this year has been the completion of the extension to our health living centre
incorporating a state-of-the-art gym. Classes have been running every day with many residents engaging in
other services offered by the centre. The gym will support Good Relations, health & wellbeing by creating a
shared, safe space, improving health and wellbeing through individual and group community training, and
encourage community Cltizenship, civic pride and a reduction in anti-social behaviour. The gym extension
concept began in July of 2017 from an initial project idea to full business case and completion October 2023,
PCA @ Sally Gardens like to extend our thanks to Urban Villages current team and previous staff that have
helped along the way. Urban Villages are the principal funder with the shortfall being made up by Belfast
City Council.
The centre continues to host vital community services to include counselling, alternative therapies, art,
drama, job club, advice clinic, health & fitness, adults based programmes, befriending service, education &
training youth drop in and much more. Partnership and collaboration remains a core function, under Urban
Villages PCA @ Sally Gardens are the lead in a capacity building programme with Lagmore Community
Forum, MELYCA, Ionad na Fuiseoige and Footprints.
We are involved in a range of networks to benefit the community such as, West wide Community in
Transition Health & Wellbeing & Community Safety, Mental Health funded Mind Matters sub regional
collaborative project involving PCA @ Sally Gardens, County Down Rural Community Network, The
Resurgam Trust, Peninsula Healthy Living Partnersliip will benefit from shared learning from the project. In
addition, regional work has becoming a focus as PCA @ Sally Gardens is a member of the Healthy Living
Alliance which provides thematic work on social prescribing, physical activity, health campaigns such as
national nonsmoking day and world suicide prevention day.
With limited funding PCA @ Sally Gardens have delivered youth-based interventions throughout the year.
PCA @ Sally Gardens have a strategic approach to youth work ensuring it mirrors policy such as Priorities
for Youth. Sally Gardens Youth provision remains a core area of work for young people in post primary
education. Activities provided include drop in, football, personal development programmes and a broad
based curriculum of qualifications. Projects are designed and delivered based on the needs of young people.
Our youth team work on a daily basis to help build confidence, self-esteem and teach our young people skills
for the future. Each route taken depends on the needs of the individual. We have encourag¢d young people to
continue in education, promoted other cducation/training options or guided young people into employment
PCA @ Sally Gardens have sourced a diverse range of funding from The National Lottery Community Fund,
GP Federation, NEA, Dfc, Belfast City Council Small Grants, Urban Villages, BCC Capacity Building
Grant, DOH Mental Health Fund. CIT Health & Wellbeing, and CIT Community Safety.
Financial review
Financial Review
The company had net incoming resources for the year of £56,809 (2023: net incoming resources of £21,482),
which reflected the completion of a number of projects during the year. Unrestricted funds Increased by
£60,801, while restricted funds decreased by £3,992.
Principal funding sources
PCA @ Sally Gardens receive fi]nding from D¢partmcnt for Communities and Belfast City Council to
undertake core activities that have a positive impact on the Colin area. PCA @ Sally Gardens have sourced a
diverse range of funding from, Dfc, CIT Health & Wellbeing, CIT Community Safety, Belfast City Council
Small Grants, Urban Villages, BCC Capacity Building Grant, National Lottery Community Fund, Education
Authority and securing tenders.

Pole
lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2024
STRATEGIC REPORT
Financial review
Reserves policy
The charities policy is to retain a level of free reserves, which matches the needs of the organisation both at
the current time and in the foieseeable future. It is the policy of the charity to maintain free reserves in
unrestricted funds at a level equivalent to six month's expenditure. The Directors consider that reserves
should be the equivalent of six month's personnel and overhead costs, calculated and reviewed annually.
Reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to
continue the charity's current activities while consideration is given to ways in which additional funds may
be raised. This level of rescrves has been maintained throughout the year. The charity has developed a plan
to establish and maintain this agreed level of free reserves.
The charity will continue to monitor compliance with this policy on a regular basis and the Board will
review the appropriateness of the policy annually.
Future plans
Future Developments
PCA @ Sally Gardens continiie to try and source additional funding to fill gaps in service particularly
around service provision, health & wellbeing, employability, tackling poverty and provision identified by
continued community Consultations, research reports, project evaluations and current statistics. The new
extension to our Healthy Living Centre is a key area to source additional funding focused on improved
mental health and social connections.
Growing Concern
Considering the ongoing cuts to the scctor a major concerns exits in relation to access to funding and
maintaining existing services while trying to develop strategically in terms of financial sustainability.
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.
Governance of the Organisation
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of
Association. During the period under review the directors met on a monthly basis. Trusteesldirectors are
appointed by nominations made in writing by any existing director. At the General Meeting nominated
directors are appointed by election. New dir¢ctors will undertake an induction as per Trustee Induction
Policy & Procedures to ensure trustees havc a clear understanding of their responsibility to run the charity Tn
line with legal requirements and best practice. Thc trustees conduct an annual review of the strategic plan
and at the same time review board performance. Policies and procedures are reviewed and updated on an
ongoing basis.
Key Management Personnel
The trustees annually review thc board and senior Tnanagement team in terms of any skills gaps to ensur¢ a
diverse and comprehensive team exists to comprise the key management personnel of the charity in charge of
directing and controlling, running and operating the organisation on a day to day basis. All directors give
their time freely and no director Teceived remuneration in the year. The pay of all staff is benchmarked
against NJC Scales.

Pole
lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The trustees have assessed the major risks to which the charity is exposed. in particular those related to the
operations and finances of the charity, and are satisfied that the systems are in place to mitigate any exposure
to the major risks.
The trustees have a risk management strategy which comprises:
An annual and mid review of the principle risks and uncertainties that the charity face.
The establishment of policies, systems and procedures to mitigate those risks indented in the annual/mid
review.
The implementation of procedures designed to minimise or manage any potential impact on the charity
should those risks materialise.
This work has identified that financial sustainability is a major risk and could affect the charity. Attentioii
and priority has been focused on the development of a funding strategy in line with a business strategy
developed to maximise income generation, thus securing financial sustainability.
Trustees and senior staff have been focused on non-financial risks arising from fire, health & safety, building
maintenance and security. These risks are managed by having robust policies and procedures in place and
regular awareness training for staff.
PCA @ Sally Gardens over the past number of years have invested significant time and effort to ensure its
management structures and procedures are higlily efficieiit and compliant to meet and exceed the
requirements of a wide range of funding bodies.
EVEINTS SINCE THE END OF THE YEAR
Information relating to events since the end of the year is given in the notes to the financial statements.

Pole
lass Communi
Sall Gardens Ltd
Association
Re
ort of the Trustees
for the Year Ended 31 March 2024
STATEMEINT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Poleglass Community Association @ Sally Gardens Ltd for the
purposes of company law) are responsible for preparing the Report of the Trustees and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditur¢, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently
observe the methods and principles in the Charity SORP
make judgements and estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unl¢ss it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enablc them to cnsure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of
tlie charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
AUDITORS
The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointment at the forthcoming Annual General
Meeting.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the
coinpany directors, on 25 July 2024 and signed on the board's behalf by:
Michael George (Chairperson) Trustee

ort of the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Auditors to the Trustees and Members of
Association
Opinion
We have audited the financial statements of Poleglass Community Association @ Sally Gardens Ltd (the
'charitable company,) for the year ended 31 March 2024 which coinprise the Statement of Financial
Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial
statements, including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'Tlie
Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year thcn
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland,; and
have been prepared in accordance with the requirements of the Companics Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditors,
responsibilities for the audit of the financial statements section of our report. We are independent of the
charitabl¢ company in accordance with the ethical requirements that are relevant to our audit of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained
is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
Ln auditing the financial statements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with resp¢ct to going concern are described in the
relevaiit sections of this report.
10

ort of the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Auditors to the Trustees and Member5 of
Associalion
Other information
The trustees are responsible for the other information. The other information comprises the information
included in the Annual Report, other than the financial statements and our Report of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other inforniation and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially rnisstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have perforined, we conclude that there is a material misstatement of this other information, we are
required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Report of the Trustees for the financial year for which the financial
statements are prepared is consistent with the financial statements. and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received
from branches not visited by us. or
the financial statements arc not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Truste¢s' Responsibilities, the trustces (who are also the
directors of the charitable company for the purposes of company law) are responsible for the preparation of
the financial staternents and for being satisfi¢d that they give a true and fair view, and for such internal
control as th¢ trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitabl¢ company or
to cease operations, or have no realistic alternative but to do so.

ort of the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Auditors to the Trustees and Member5 of
Association
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below..
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our rcsponsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are Gapable of detecting irregularities,
including fraud is detailed below:
Based on our understanding of the company and industry, we identified the principal risks of
non-compliance with laws and regulations as those that have a direct impact on the detcrmination of material
amounts and disclosures in the financial statements.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial
statements and determined that the principal risks related to revenue recognition. We communicated the
identified laws and regulations throughout the audit team and remained alert to any indications of
non-compliance throughout the audit. Audit procedures performed included, but were not limited to:
Discussions with management including consideration of known or suspected instances of
non-compliance with laws and regulation and fraud.
Reviewing the financial statement disclosures and testing to supporting documentation.
Review of board meeting minutes of those charged with governance.
In addressing the risk of fraud through management overide of controls, testing the appropriateness of
journal entries and other adjustments.
As part of an audit in accordance with ISAS (UK), we excrcise professional judgment and maintain
professional scepticism throughout the audit. We also:.
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or
error, design and perform audit procedures responsive to those iisks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material
misstatemcnt resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
charities internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by th¢ trustees.
12

ort of the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Auditors to the Trustees and Members of
Association
Perform analytical procedures to identify any unusual or unexpected relationships that may indicate risks of
material misstatement due to fraud or error.
Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and based on
the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may
cast significant doubt on the charities ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions
may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures
and whether the financial statemcnts represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those charge with governance regarding, among other matters, the planned scope and
timing of the audit and significant audit findings, including significant deficiencies in internal control that
we identify during our audit.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms
part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
cliaritable company's members those matters we are required to state to them in an auditors, report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone
other than the charitable company and the charitable company's members as a body, for our audit work, for
this rep
rt, or for the opinions we have formed.
Billy Drake (Senior Statutory Auditor)
for and on behalf of Lynn Drake & Co Ltd
Statutory Auditors
I st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE
25 July 2024
13

Pole
lass Communi
Sall Gardens Ltd
Association
Statement of Finanei21 Activities
Incor
oratin
an Income and Ex
enditure Account
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants Receivable
492,418
492,418
483,657
Other trading activities
113,320
113,320
112,000
Total
113,320
492,418
605,738
595,657
EXPENDITURE ON
Charitable activities
Direct Charitable Expeiiditure
Governance
46,683
5,836
496,410
543,093
5,836
569,379
4,796
Total
52,519
496,410
548,929
574,175
NET INCOMEI(EXPENDITURE)
60,801
(3,992)
56,809
21,482
RECONCILIATION OF FUNDS
Total funds brought forward
351,187
4,792
355,979
334,497
TOTAL FUNDS CARRIED FORWARD
411,988
800
412,788
355,979
The notes form part of these financial statements
14

Pole
lass Communi
Sall Gardens Ltd
Association
Statement of Finaneial Position
31 March 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assets
6,449
4,792
CURRENT ASSETS
Debtors
Cash at bank
10
63,663
348,091
85,199
271,403
411,754
356,602
CREDITORS
Amounts falling due within one year
(5,415)
(5,415)
NET CURRENT ASSETS
406,339
351,187
TOTAL ASSETS LESS CURRENT
LIABILITIES
412,788
355,979
NET ASSETS
412,788
355,979
FUNDS
Unrestricted funds
Restricted funds
13
411,988
800
351,187
4,792
TOTAL FUNDS
412,788
355,979
The financial statements were approved by the Board of Trustees and authorised for issue on 25 July 2024
and wer¢ signed on its behalf by:
Michael George (Chairperson) - Trustee
Tony Kennedy (Vice Chair) - Trustee
The notes form part of these financial statements
15

Pole
lass Communi
Sall Gardens Ltd
Association
Statement of Cash Flows
for tbe Year Ended 31 March 2024
31.3.24
31.3.23
Notes
Cash flows from operating activities
Cash generated from operations
85,287
196,550
Net cash provided by operating activities
85,287
196,550
Cash flows from investing activities
Purchase of tangible fixed assets
(8,599)
Net cash (used in)/provided by investing activities
(8,599)
Change in cash 2nd cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
76,688
196,550
271,403
74,853
Cash 2nd cash equivalents at the end
of the reporting period
348,091
271,403
The notes form part of these financial statements
16

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2024
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING
ACTIVITIES
31.3.24
31.3.23
Net inconje for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
De¢rease in debtors
Decrease in creditors
56,809
21,482
2,488
25,990
4,792
177,138
(6,862)
Net cash provided by operation5
85,287
196,550
ANALYSIS OF CHANGES IN INET FUNDS
At 114123
Cash flow
At 3113124
Net eash
Cash at bank
271,403
76,688
348,091
271,403
76,688
348,091
Total
271,403
76,688
348,091
The notes forni part of these financial statements
17

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
Summary of significant accounting policies
a) General information and basis of preparation
Poleglass Community Association Ltd is constituted as a company limited by guarantee incorporated
in Nortliern Ireland N1035195. In the event of the charity being would up, the liability in respect of the
guarantee is limited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared in accordance with 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 issued in 2019), the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102),
the Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted
Practice..
The fiiiancial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling
wliich is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
(b) Funds
Unrestricted funds are available for use at the discretion of the trustces in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions Imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are chaiged against th¢ specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
(c) IDcome recognition
All incoming rcsources are included in the Statement of Financial Activiti¢s (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably, and it is probable that the income will be received.
18
continued...

Pole
las5 Communi
Sall Gardens Ltd
Associatloll
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level or
performance before entitlement can be obtained, then income is deferred until those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled. Voluntary income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities (SOFA) when receivable. Income received
from collections is recognised when received.
Donated facilities and donated professional services are rccognised in income at their fair value when
their economic benefit is probable, it can be measured reliably, and the charity has control over the
item. Fair value is determined on the basis of the value of the gift to the charity. For example, the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however it is not possible to measure the amount expected to be distributed. On these
occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities
to raise fuiids for the charity. Incoine is r¢ceived in exchange for siipplying goods and services in
order to raise funds and is recognised when ¢ntitlemcnt has occurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Income from governinent and other grants are recognised at fair value when the charity
has entitlement aft¢r any performance conditions have been met. it is probable that the income will be
r¢ceived, and the amount can be measured r¢liably. If entitleinent is not Inet, then these amounts are
deferred.
(d) Expcnditure recognition
All expenditure is accounted for on an accruals basts inclusive of VAT which cannot be recovered
and has been classified under headings that aggregate all costs related to the category. Expenditure is
recognised where there is a legal or constructive obligation to make payments to third parties, it is
probable that the settlement will be required, and the amount of the obligation can be measured
rcliably. It is catcgorised under th¢ following headings..
Costs of raising funds includes the costs associated with attracting voluntary incomes.
Expenditure on charitable activitics includes thosc costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them. and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expens¢ against the activity for which expenditure arose.
19
continued.

Pole
lass Communi
S211 Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Grants payable to third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to performance then the grant is only accrued when any unfulfilled conditions are outside of the
control of the charity.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable
activities aiid include office costs, governance costs, administrative payroll costs. They are incurred
directly in support of expenditure on the objects of the charity and include project management
carried out at Headquarters. Where support costs cannot be directly attributed to particular headings
they have been allocated to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the resources. Premises overheads have been allocated on an insert detail basis
and other overheads have been allocated on a basis consistent with the use of resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseininating information in support of the charitable activities.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated d¢preciation and accumulated impairment
losses. Cost includes Gosts directly attributable to Inaking th¢ asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Computer Equipment - 25 % Straight Line
(g) Financial Instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provision of the instrument.
Basic financial instruments are initially recognised at the amounts receivable or payable including any
related transaction costs.
Current assets and Current liabilities are subsequently rneasurcd at the cash or other consideration
expected to be paid or relived and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value recognised
in income and expenditure. All other such investments are subsequently measured at cost less
impairment.
20
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financi21 Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Basis of preparing the financial statements
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is
not a market rate, in which case the asset is measured at the present value of the future payments
discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value with any changes recognised in
the statemcnt of financial activities, with the exception of hedging instruments in a designed hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impairment at the end of each reporting date. if there is objective evidence of impairment an
impairment loss is recognised under the appropriate heading in the statement of financial activities in
which the initial gain is recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal docs not result
in a carrying amount of the financial asset that exceeds what the carrying amount would have been
had the impairment not previously been recognised.
(h) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount
exceeds its recoverable amount, an impairment loss is recognis¢d in profit or loss unless the asset is
carried at a revalued amount where thc impairment Ioss is a revaluation decrease.
(i) Provisions
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outflow of economic benefits will be required in settlement and the
amount can be reliably estimated.
li) Lcases
Assets acquired uiider finance leases are capitalised and d¢preciat¢d over the short¢r of the lease term
and the expected useful life of the asset. Minimum lease payments are apportioned between the
finance charge and the reduction of the outstanding lease liability using the effective interest inethod.
The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(k) Employee benefits
21
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
When einployees have rendered service to the charity, short-term employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in cxchange for
that service.
(l) Tax
No provision is required for taxation as the company is defined as a charity for taxation purposes.
(m) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months froTn authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
(n) Judgements estimates
The following judgements including those involving estimates that have been made in the process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the carrying amounts of assets and liabilities within the next financial year..
(i) principal assumptions used to measure multi-employer defined benefit pension schemes, liabiliti¢s,
sensitivities to changes in assumptions and future funding obligations
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
Income
All income is recognised in thc 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. Expeiiditure is
accounted for on an accruals basis and ha5 been classified under headings that aggregate all cost
related to the category. Where costs cannot be dir¢ctly 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 cach asset over its
estimated useful life.
Computers / Equipment
250/0 Straight Line
22
ontinued...

Pole
12S5 Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
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.
Restriclions 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.
Pens1011 Costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scherne are charged to the Statement of Financial Activities in the
period to which they relate.
Defined contributions plans
Contributions to defined contribution plans are recognised as an expense in the period in which the
related service is provided. Prepaid contributions are recognised as an asset to the extent that the
prepayment will lead to a reduction in the future payments of a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting
date in which the employees render the related service, the liability is measured on a discounted
present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in
the period in which it arises.
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Belfast City Council Room Hire
Donations & Hall Hire
Programmes
Belfast City Council Pitch
7,000
61,320
1,000
44,000
7,000
61,000
44,000
113,320
112,000
23
continued.

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Grants Receivable
Grants
492,418
483,657
Grants received, included in the above, are as follows-
31.3.24
31.3.23
Dept For Communities Salary
Belfast City Council - Community Activity
Belfast City Council - Summer Scheme
Belfast City Council Capacity Building
Belfast City Council - Salaries and Running Costs
Education Authority
Department of Economy - ESF BYF
The Executive Office - Building Your Future
Colin Neighbourhood Partnership - Youth Project
The Executive Officel Community Capacity Building/ Urb Vill
Falls Council/ CIT Community Safety
Blackie Community Association - CIT Health & Wellbeing
HSC Mind Matters
Upper Springfield CIT Community Safety
Colin Neighbourhood Partnership Keeping Warm Staying Safe
The Heart Project
LORAG Better Days
Blackie Coininuiiity Association Families in Need
The Executive Office Safer Streets
Dept for Communities Cost of Living/ Running Costs
Blackie Community Association - CIT Health & Wellbeing (l) Jul -
Sept 22
Coistc Youth Project
National Energy Action
The Executive Office Employability
Big Lottery Main
Colin Neighbourhood Thriving Youth
Federation of Family Practice
32,473
4,975
2,470
48,470
70,419
3,875
33,699
42,200
64,596
2,000
106,619
26,720
7,480
40,904
20,121
25,385
47,541
10,880
8,200
6,700
1.600
1,000
30,000
1,500
39,950
29,703
52,116
32,560
30,000
1,500
6,000
512
8,000
26,720
98,507
7,480
3,200
492,418
483,657
24
continued..

Pole
lass Communi
Sall Gardens Ltd
Association
Notes lo the Financial Statements - continued
for the Year Ended 31 March 2024
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Direct Charitable Expenditure
Governance
543,093
543,093
5,836
5,836
543,093
5,836
548,929
SUPPORT COSTS
Governance
costs
Governance
5,836
NET INCOMEI{EXPENDITURE)
Net income/(expenditure) is stated after chargingl(crediting):
31.3.24
31.3.23
Auditors, reinuncration
Accountancy Fee
Deprcciation - owned assets
1,500
2,700
6,942
1,500
2,574
4,792
TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
25
continued...

Pole
lass Communi
Sall Gardens Ltd
Assoeiation
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Other pension costs
253,338
17,838
24,503
266,318
19,504
22,490
295,679
308,312
The average monthly number of employees during the year was as follows..
31.3.24
10
31.3.23
Management & Administration/Operational
No employees received emoluments in excess of £60,000.
The key management personnel of the charity comprise of the Chief Executive and Senior
management team. The salaries paid to key management personnel being the Chief Executive
Officer, Programme Managers, Finance Manager, and Programme Co-ordinator during the year
totalled £188,409. (2023: £167,785)
TANGIBLE FIXED ASSETS
Computers
/ Equipment
COST
At l April 2023
Additions
66,068
8,599
At 31 March 2024
74.667
DEPRECIATION
At l April 2023
Charge for ycar
61,276
6,942
At 31 March 2024
68,218
NET BOOK VALUE
At 31 March 2024
6,449
At 31 March 2023
4.792
26
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - conlinued
for the Year Ended 31 March 2024
10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
USDT Comm Safety
Healthy Living Centre
National Energy Action
Dept of Economy - ESF
Room and Pitch Hire Due
Belfast City Council
Communities in Transition
The Executive Office
60
5,586
11,223
3,200
14,539
9,143
995
14,511
24,591
6,000
59,014
63,663
85,199
11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Accruals and deferred income
5,415
5,415
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
funds
Fixed assets
Current assets
Current liabilities
6,449
404,654
885
6,449
411,754
(5,415)
4,792
356,602
(5,415)
7,100
(6,300)
411,988
800
412,788
355,979
27
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13. MOVEMENT IN FUNDS
Net
movement
in funds
At
3113124
At 114123
Unrestrieted funds
General fund
351,187
60,801
411,988
Restricted funds
BCC - Salaries and Running Costs
The Executive Officel Cominunity
Capacity Buildingl Urb Vill
Colin Neighbourhood Partnership -
Youth Project
Falls Council/ CIT Community Safety
Co-operation Ireland
Federation of Family Practice
2,488
(2,488)
527
(527)
1,023
229
525
(1,023)
(229)
(525)
800
800
4,792
(3,992)
800
TOTAL FUNDS
355,979
56,809
412,788
28
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows-
Incoining
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
113,320
(52,519)
60,801
Restricted funds
Dept of Communities Salary
BCC - Salaries and Running Costs
Belfast City Council - Summer Schcme
Belfast City Council - Capacity
Building
Education Authority
Belfast City Council - Community
Activity
The Executive Office/ Community
Capacity Building/ Urb Vill
Colin N¢ighbourhood Partnership -
Youth Project
Falls Council/ CIT Community Safety
Blackie Community Association - CIT
Health & Wellbeing
Co-operation Ireland
HSC Mind Matters
Upper Springfield CIT Community
Safety
The Executive Office Employability
Dept for Communities Cost of Livingl
Running Costs
National Energy Action
Big Lottery Main
The Executive Office Safer Streets
Colin Neighbourhood Thriving Youth
Federation of Family Practice
32,473
70,419
2,470
(32,473)
(72,907)
(2,470)
(2,488)
48,470
3,875
(48,470)
(3,875)
4,975
(4,975)
39,950
(40.477)
(527)
(1,023)
(229)
(1,023)
(229)
29,703
(29,703)
(525)
(52,116)
(525)
52,116
32,560
26,720
(32,560)
(26,720)
1,500
8,000
98,507
30,000
7,480
3,200
(1,500)
(8,000)
(98,507)
(30,000)
(7,480)
(2,400)
800
492,418
(496,410)
(3,992)
TOTAL FUNDS
605,738
(548,929)
56,809
29
continued..

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
3113123
At 114122
Unrestricted funds
General fund
324,913
26,274
351,187
Restricted funds
BCC - Salaries and Running Costs
The Executive Office/ Community
Capacity Buildingl Urb Vill
Colin Neighbourhood Partnership -
Youth Project
Falls Council/ CIT Community Safety
Co-operation Ireland
4,975
(2,487)
2,488
I,053
(526)
527
2,047
457
1,052
(1,024)
(228)
(527)
1,023
229
525
9,584
(4,792)
4,792
TOTAL FUNDS
334,497
21,482
355,979
30
continucd...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
13. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
iii funds
Unrestricted funds
General fund
113,512
(87,238)
26,274
Restricted funds
Dept of Coinmunities Salary
BCC - Salaries and Running Costs
Belfast City Council - Capacity
Building
Education Authority
Department of Economy - ESF BYF
The Executive Office - Building Your
Future
The Executive Office/ Community
Capacity Buildingl Urb Vill
Colin Neighbourhood Partnership -
Youth Project
Falls Council/ CIT Community Safety
Blackie Community Association - CIT
Health & Wellbeing
Co-operation Ireland
HSC Mind Matters
Upper Springfield CIT Community
Safety
Colin N¢ighbourhood Partnership
Keeping Warm Staying Safe
The Heart Project
LORAG Better Days
The Executive Office Employability
Dept for Communities Cost of Living/
Running Costs
Blackie Community Association - CIT
H¢alth & Wellbeing (2)
33,699
64,596
(33,699)
(67,083)
(2,487)
42,200
2,000
106,619
(42,200)
(2,000)
(106,619)
26,720
(26,720)
40,904
(4l,430)
(526)
7,480
20,121
(8,504)
(20,349)
(1,024)
(228)
25,385
(25,385)
(527)
(47,541)
(527)
47,541
10,880
(10,880)
8,200
6,700
1,600
30,000
(8,200)
(6,700)
(1,600)
(30,000)
1,500
(1,500)
6,000
(6,000)
482.145
(486.937)
(4,792)
TOTAL FUNDS
595,657
(574,175)
21,482
31
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
14. CONTINGENT LIABILITIES
A contingent liability exists to repay grants received should certain conditions not be fulfilled by the
charity.
15. COMPANY CHARGE
On 28 November 2000 an all monies charge was created by Lisburn City Council. Also, on 29
September 2023 an all monies charge was created by The Executive Office.
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
17. POST BALANCE SHEET EVENTS
There were no events after the reporting period therefore no material issues need disclosed
18. WINDING UP
Every member of the Company undertakes to contribute to the assets of the Company, in the event of
the same being wound up while it is a member, or within one year after it ceases to be a member, for
payment of the debts and liabilities of the Company contracted before it ceases to be a member, and of
the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributor's
among themselves, such amount as may be required not exceeding one pound.
19. SHARE CAPITAL
The Company is Limited by Guarantee and has no Share Capital
32

Pole
lass Communi
Sall Gardens Ltd
Association
Detailed Statemenl of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMEIYTS
Other trading activities
Belfast City Council Room Hire
Donations & Hall Hire
Programmes
Belfast City Council Pitch
7,000
61,320
1,000
44,000
7,000
61,000
44,000
113,320
112,000
Charitable activities
Grants
492,418
483,657
Total incoming resources
605,738
595,657
EXPEINDITURE
Charitable activitie5
Wages
Social security
Pensions
Insurance
Light, heat & water
Telephone & Internet
Postagc,Stationery & Equipment
Advertising & Hospitality
Sundries
Photocopier & Hire
Events & Programmes
Prograinme Travel
Cleaning & Maintenance
Repairs and Renewals
Trade Subscriptions
Legal & Professional Fees
Consultancy & Cornputer Costs
Service L¢vel Agreements
Wellness Packs
Training
Consumables
Volunteer Costs
Depn of Computer Equipment
253,338
17,838
24,503
5,084
17,432
4,676
5,532
loo
1,024
1,124
181,543
142
8,404
994
247
2,613
754
4,454
7,668
1,282
1,853
266,318
19,504
22,490
4,627
16,919
4,393
5,862
151
596
733
193,228
95
3,342
673
755
112
19,147
1,465
2,214
1,963
4,792
2,488
543,093
569,379
This page does not form part of the statutory financial statements
33

Pole
lass Communi
Sall Gardens Ltd
Association
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Support costs
Governance costs
Auditors, remuneration
Accountancy Fee
Bank charges and Interest
1,500
2,700
1,636
1,500
2,574
722
5,836
4,796
Total resources expended
548,929
574,175
Net income
56,809
21,482
This page does not form part of the statutory financial statements
34