REGISTERED COMPANY NUMBER: N1035195 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC103726
ort of the Trustees and
Financial Ststements for the Year Ended 31 Mareh 2025
for
P I lass Communi
Assoeiation
Sall Gardens Ltd
an
Limited b Guarantee
Acom
Lynn Drake & Co Ltd
Statutory Auditors
1st Floor
34 B-D Main Street
Moira
Co. Armagh
B T67 OLE

Pole
la Comrnuni
Sall Gardens Ltd
Association
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Reference and Administrative Details
Report of the Trustees
Report of the Independent Auditors
10 to 13
Statement of Finaneial Activities
14
Statement of Financial Position
15
Statement of Cash Flows
16
Notes to the Statement of Cash Flows
17
Iyotes to the Financial Statements
18 to 31
Detailed Ststement of Financial Activities
32 to 33

Pole
lass Comrnuni
Sall Gardens Ltd
ciation
Reference and Administrative Details
for the Year Ended 31 March 2025
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 CHARrrY
NUMBER
NIC103726
AUDITORS
Lynn Drake & Co Ltd
Statutory Auditors
1st Floor
34 B-D Main Street
Moira
Co. Annagh
BT67 OLE
CHtEF EXECUTIVE OFFICER Martin Connolly
BANKERS & SOLICITORS
First Trust Bank
35 Univcrsity Street
Belfast
BT7 IND
Gilmore Solicitors
50 Kennedy Way
Belfast
Co Antrim
BTI19AP

Pole
lass Communi
Sall Gardens Ltd
Assoeiation
ort 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 trusfres hav¢
adopted th¢ 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).
ORJECTIVES AND ACTIvrrIES
Vision
To provide a safe and well resourced centre which is a foca] point within an improved Colin community
are&
Mission
To PTovide quality services which help improve quality of life of people in the Colin are&

lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 Mareh 2025
ORJECTIVES AND ACTtvrTIES
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 th¢ said residents.
The direct benefits flowing from this purpose include..
Improved skills development and employment prospects
Improved sense of community pride and active citizenship
lrnproved access to Tnental 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 An residents attending GPS
Reduction in self harm & statistics as reported by SET
Incre&sed attendance in sport & leisure evidenced through pitch and programme usage.
(B) relieve those in need by re&son of youth, age, ill-health, disability or other, disadvantage
The direct benefits flowing from this purpose in¢lude'.
Reduction in anti-social behaviour, incidents and community related crime
The number of young people 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 identified 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 cducation attainment at Level l & Level 2
Improved attendance at annual health & wellbeing day.
These benefits can be dernonstrated by
Analysis of NISRA statistics of residents gaining qualifications
Reduction in smokin& alcohol & drug misuse as evidence by SET reports
Th¢r¢ is no harn] arising from our purposes. The charity's beneficiaries are primarily but not exclusively
residents living in the Colin are& Ther¢ is no private benefit flowing from the purposes.
The trustees has complied 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 Commulli
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2025
ORJECTIVES AND ACTIvrrIES
Values
- Empowernient
Inclusion
Participation and involvement
Partnership and collective action
Strategic Aims
To ensure the overaIl 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 leadership, 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 wellb¢ing
To develop, promote and implement a prograrnme 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 Comrnuni
S211 Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2025
STRATEGIC REPORT
Achievement and performanee
Charitable activities
PCA @ Sally Gardens delivers a range of community-based services to all ages, from youth intervention
initiatives to alternative therapies. Issues targeted are. community development, youth diversion, addressing
poor mental health, providing community facilities, facilitating disability inclusion and contributing to the
promotion of good relations that enhances a shared society. The centre provides an inclusive service to all
groupslindividuals regardless of race, colour. gender, sexuaI orientation, religious affiliation, national origin,
age, or disability. The vision of PCA @ Sally Gardens is to provide a safe and well-resourced centre that is
a focal point within an improved Poleglass community area.
The mission of PCA is to provide quality services that will help improve the quality of lives of people in the
local area. Collectively, they operate under the values of empowennenL inclusion, participation,
involvement, partnership and collective action, activating good relations in the area. PCA @ Sally Gardens
operate in a number of organisational areas..
l. Special Projects e.g. The National Lottery Community Fund, Urban Villages development, Belfast City
Council Community Development and Health & Wellbeing.
2. Community Programmes e.g. Youth Intervention Initiatives, Healthy Living Alliance and Community
Development.
3. Facility Management e.g. management of the 3G pitch, wider site, community gym, income generating
activities and centre usage.
4. Training and Education.
The centre remains a vital hub of the community and mor¢ importantly listens to what the community needs
and responds. A strong commitm¢nt from our Board, staff and volunteers h&% created a vibrant welcoming
community centre. Th¢ 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.
The major development this year has been the development of services linked to the extension to our health
living centre incorporating a state of the art gym with Urban Villages the principal funder with the shortfall
being made up by Belfast City Council. Health & Wellbeing remains an area of development, with many
activities linked to take 5 steps to wellbeing approach by reducing social isolation, improved lifestyle
choices & positive change.
In our experience the legacy of the past has been an issue relating to poor mental health, evaluations and
feedback on interventions such as L2 Trauma Infonned Practice and L2 Adverse Childhood Experiences
have been particularly insighrful highlighting events of the p&%t have had a lasting impact on people's
wellbeing. B&ged on previous learning. consultations and project evaluations we have expanded our
curriculum prograrnme to incorporate L2 Food & Nutrition, L2 Tackling Violence & Coercive Control.
We have almost completed a three-year National Lottery Colin Wellbeing & ResTlience Project to address
health and deprivation inequalities in the Colin ar¢a and focused on building capacity of residents, increasing
skills and knowledge of residents to improve health and wellbeing with a particular focus on reducing social
isolation.

Pol lass Comrnuni
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2025
The centre continues to host vital community services to include counselling, alternative therapies,
dram4 job club, advice clinic, health & fitness, adults-based programmes, befriending service, education &
training. youth drop in and much more. Partnership and collaboration remain a core function. We are
involved in a range of networks to benefit the community such as, West wide Community in Transition
Health project & Wellbein& West Belfast Strategic Health & Wellbeing Forum, sub regional collaborative
partnership work involving PCA @ Sally Gardens, County Down Rural Community Network, The Resurgam
Trust, Peninsula Healthy Living Partnership will benefit from shared learning.
In addition, Tegional work has becoming a focus as PCA @ Sally Gardens is a member of the Healthy Living
Alliance whlch provides thematic work on social prescribing, physical actlvlty, health campaigns and
projects such as Better Days Pain Support programme and world sulcide prevention day.
Our cu￿ent programme targets young people at risk and socially excluded from society. The programme is
aimed at providing additional access to youth services linked to Priorities for Youth, youth work curriculum,
post-primary age group through extended opening.
Youth Work is delivered as centre based and on an outreach/detached model. Sally Gardens Youth
provision remains a core area of work for young people in post primary education. Activiti¢s provided
include drop in, footbaIl, personal development programmes and a range of OCN Qualifications. The
programmes are designed and are 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 individuaI.
W¢ have encouraged young people to continue in education, promoted other educationltraining options or
guided young people into employment. PCA @ Sally Gardens and Colin Safer Neighbourhood Project
(CSNP) continue to work in partnership to address community safety related issues. Funding received from
DOJ Assets Recovery, Irish Youth Foundation and Belfast City Council have made a dramatic impact on the
increased level of services provided in the Coin are&
Curriculum development is a major strength and a number of new qualifications have been developed this
year L2 Self Directed Change. L2 & L3 Training the Trainer, L2 Food & Nutrition, L2 Tackling Violence &
Coercive Control being added to over 60 different accredited programmes on offer.
Staff continue to develop an enriche(L diverse cU￿1cUluM 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 centre based approach. PCA @ Sally Gardens has a proven
track record of delivering prograrnmcs on good relations, community themed projects, youth, employability
and health related areas.
Our services remain diverse and needs based to support emotional health and well-bcing with activiti¢s such
as Sound Healing Tai Take 5 projects, Adverse Childhood Experiences, Music Therapy, Mindfulness,
Trauma Infonned Practice and Yog4 nutritional and fitness advice.
PCA @ Sally Gardens have sowced a diverse range of funding from The National Lottery Community Fund,
GP Federation, Dfc, Belfast City Council Small Grants, Urban Villages, BCC Capacity Building Grant, Irish
Youth Foundation, CIT Health & Wellbein& and Charles Hayward Foundation.

Pole
lass Communi
Sall Gardens Ltd
Association
Re ort of the Trustees
for the Year Ended 31 March 2025
STRATEGIC REPORT
Financial review
Financial Review
The company had net outgoing resources for the year of £83,835 (2024: net incoming resources of £56,809),
which reflected the completion of a number of projects during the year. Unrestrlcted funds decre&sed by
£84,735, while restricted funds increased by £900.
Princip21 funding sources
PCA @ Sally Gardens receive funding from Department for Communities and Belf&st City Council to
undertake core activities that have a positive impact on the Colin are& PCA @ Sally Gardens have sourced a
diverse range of funding from, DtE, CIT Health & Wellbeing, Irish Youth Foundation, Belfast City Council
Small Grants, Urban Villages, BCC Capacity Building Grant, National Lottery Community Fund, Charles
Hayward Foundation, Education Authority and securing tenders.
Reserves policy
The charities policy is to retain a level of free reserves, which matches the needs of the organisation both at
the ell￿ent time and in the foreseeable 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 abl¢ to continue the charity's current activities while consideration is given to ways in
which additional funds may be raised.
This level of reserves 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.
Growing Concern
Unfortunately PCA @ Sally Gardens staff are not core funded which places immense pressure on securing
funding to essentially deliver much needed services, however we remain committed to maintaining staff
levels and service .
Future pIans
As previously noted, our three-year National Lottcry Colin Wellbeing & Resilience Project is due to end
early 2026 which leaves a major gap in service provision highlighting the need to secure an additional
long-term funded project. PCA @ Sally Gardens will continue to try and source additional funding to fill
gaps in service partTcularly around service provision, health & wellbeing, employability, tackling povety
and provision identified by continued community consultations. research reports, project evaluations and
current statistics.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing documenL a deed of trusL and constitutes a limited company.
limited by guarantee, as defined by the Cornpanies Act 2006.

Pol lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 March 2025
STRUCTURE. GOVERNANCE AND MANAGEMEIYT
Governance of the Organisation
The cliarity is a company limited by guarantee and is governed by its Memorandum and Articles of
Association. During the period und¢r 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 directors will undertake an induction as per Trustee Induction
Policy & Procedures to ensure trustees have a clear understanding of their responsibility to run the charlty in
line with legal requirements and best practice. The trustees conduct an annual review of the strategic plan
and at the same time review board perfomiance. Policies and procedures are reviewed and updated on an
ongoing basis.
Key Management Personnel
The trustees annually review the board and senior management team in temis of any skills gaps to ensure 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 re¢eived remunerdtion in the year. The pay of all staff is benchmarked
against NJC Scales.
Risk management
The trustees have assessed the major risks to which the charity is expose( 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 annU￿/mId
review.
The implementation of Procedures designed to minimise or manage any potential impact on the charity
should those risks materialis¢.
This work has identified that financial sustainability is a major risk and could affect the charity. Attention
and priority has been focused on the development of a funding strategy in line with a business strategy
developed to maximise income generatio￿ thus securing financial sustainability.
Trustees and senior staff hav¢ 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 awarcncss training for staff.
PCA @ Sally Gardens over the past number of years have invested significant time and effort to ensur¢ its
management structures and proc¢dures are highly efficient and compliant to meet and exceed the
requirements of a wide range of ￿ndIng bodies.
EVENTS SINCE THE END OF THE YEAR
Inforniation relating to events since the end of the year is given in the notes to the financial statements.

Pol lass Communi
Sall Gardens Ltd
Association
ort of the Trustees
for the Year Ended 31 Ivlarch 2025
STATEMENT OF TRUSTEES, RESPONSIBILrrIES
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 expenditure, of the charitable company for that period. En 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 piudent
prepare the financial statements on the going concern basis unless 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 enable them to ensure that the financial
statements comply with the Cornpanies Act 2006. They are also responsible for safeguarding the assets of
the charitable company and h¢nce for taking reasonable steps for the pr¢v¢ntion and d¢tection of fraud and
other irregularities.
AUDITORS
The auditors, Lynn Drake & Co Ltd, will be proposed for re-appointmcnt at the forthcorning Annual General
Meeting.
Report of the trustees, incorporating a strategic reporL approved by order of the board of trustees, as the
company directors, on 27 August 2025 and signed on the board's behalf by:
Michael George (Chairperson) - Tru
ee

ort of the Inde
Pole
lass Communi
Sall Gard
ns Ltd
endent Auditors t the Trust
Association
es and Members of
Opinion
We have audited the financial statements of Poleglass Community Association @ Sally Gardens Ltd (the
'charitable company,) for the year ended 31 March 2025 which comprise the Statement of Financial
Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial
slatements, 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 'The
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 2025 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended;
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 Companies Act 2006.
Basi5 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
charitable company in accordance with th¢ ¢thical 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
In 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 idcntified any material uncertaintie5 relating to events or
conditions that, individually or collectively, may cast significant doubt on th¢ charitable company's ability to
continue as a going concern for a period of at le&st twelve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
io

ort of the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Auditors to the Trustees and Members of
Association
Other information
The trustees are responsible for the other inforniation. The othcr infom)ation comprises the inforniation
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 th¢ other inforniation and, except to the extent
otherwise explicitly stated in our report, we do not express any fonn of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibility is to read the other infomiation
and, in doing so, consider whether the other inforniation is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to detennine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the
work we have perfornied, we conclude that there is a material misstatement of this other infonnation, 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, ba8¢d on the work undertaken in the cowse 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 statem¢nts' and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceptAon
In the light of the knowledge and understanding of the charitable company and its environment obtained in
the course of the audiL 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 are 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 aIl the infonnation and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the
directors of th¢ charitable company for the pu￿05¢5 of company law) are responsible for the preparation of
the financial statements and for being satisfied that they give a true and fair view, and for such internal
control as the trustees detemine is neccssary to enable the PTeparation of financial statements that are f￿¢
from material misstatemenL whether due to fraud or error.
In preparing the financial stat¢rnents. the trustees are responsible for assessing the charitable company's
ability to continue as a going concern. disclosin& as applicable, matters related to going concern and using
the going concern basis of accounting unl¢ss the trustces either intend to liquidate the charitable company or
to ce&s¢ operations, or have no realistic alternative but to do so.

ort f the Inde
Pole
lass Communi
Sall Gardens Ltd
endent Au
itors to the Trustees and Mem
Association
ers of
Our r￿ponsIbIlitieS 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 8n
audit conducted in accordance with ISAS (UK) will always detect a material rnisstatem¢nt when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate.
they could re&sonably be expected to infiuence 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 responsibilities, outlined above, to detect material misstatements in respect of
irregularities, including fraud. In particular, we looked at where management made subjective judgements,
for example in respect of accounting estimates that involved making &ssumptions and considering future
events that are inherently uncertain. We also considered potential financial or other pressures, opportunity
and motivations for fraud. A5 part of this discussion, we identified the internal controls established to
mitigate risks related to fraud or non-compliance with laws and regulations and how management monitor
these processes. Appropriate procedures included the review and testing of manual journals and key
estimates and judgements made by management for risk of fraud.
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 detemiination of material
amounts and disclosures in the financial statements.
We evaIuated management's incentives and OpportL￿1tleS for fraudulent manipulation of the financial
statements and identified the greatest potential for fraud. 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 perfomed 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.
R¢viewing th¢ 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 ove￿Ide of controls, testing the appropriateness of
journal entries and other adjustments.
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:.
Identify and assess the risks of material Tnisstatemcnt of the financial statements, whether due to fraud or
error. design and perform audit procedures responsive to those risks, and obtain audit evidence that is
sufficient and appropriate to provide a basis for our opinion.
The risk of not detecting a material
misstatement resulting from fraud is higher than for one resulting from error, as fraud may involv¢ collusio
forgery, intentional omissions, misTepresentalions, or the overrtde of internal control.
Obtain an understanding of TnternaI control relevant to the audit in order to design audit procedures that are
appropriate in the circumstances, but not for the puryiose of expressing an optnion on the effectiveness of the
charities internal control.
12

ort of the Inde
Pole
lass Communi
Sall
ardens Ltd
endent Auditor5 to the Trustees and Members of
Association
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and
related disclosures made by the trustees.
Perforni analyttcal 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 statemenls, including the disclosures
and whether the financial statements represent the underlying transactions and events in a manner that
achieves fair presentation.
We communicate with those Cha￿ed with governance regarding, among other matters, the planned scope
and timing of the audit and significant audit findings, including significant defici¢ncies in internal control
that we identify during our audit.
A further d¢scription of our responsibilities for the audit of the financial statements is lo¢at¢d on the
Financial Reporting Council's website at www.fr¢.org.uk/auditorsTesponsibilities. This description fom]s
part of OUT Rcport of the Independent Auditors.
Use of our report
This report is made solely to the charitable c()mpany's members, as a body, in accordance with Chapter 3 of
Part 16 of the Companies Act 2006. Our audit work has been und¢rtaken so that we might state to the
charitsble company's members those matters we are required to state to them in an auditors, report and for no
other pu
other th
ose. To the fullest extent pemiitted by law, we do not accept or assume responsibility to anyone
this rep
he charitable company and the charitable company's memb¢TS as a body. for our audit worL for
for the opinions we have fornied.
Billy Drake
r Statutory Auditor)
for and on behaIf of Lynn Drake & Co Ltd
Statutory Auditors
1st Floor
34 B-D Main Stre¢t
Moira
Co. Arniagh
BT67 OLE
27 August 2025
13

Pole
lass
ommuni
Sall Gardens Ltd
Assoei
tion
Statement of Financial Activities
Ineo
oratin
an Ineome and Ex
orthey
r Ended 31 Mar
h 2025
enditure Account
31.3.25
TotaI
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AI¥D ENDOWMENTS FROM
Charitable activities
Grants Receivable
345.545
345.545
492,418
Other trading activities
103,500
103,500
113.320
Total
103,500
345,545
449,045
605,738
EXPENDITURE ON
Charitable activities
Direct Charitable Expenditure
Governance
183,129
5,106
344,645
527.774
5,106
543,093
5,836
Total
188,235
344,645
532,880
548,929
NET INCOME/(EXPENDrruRE)
(84,735)
900
(83,835)
56,809
RECONCILIATION OF FUNDS
Total funds brought fonvard
411,988
800
412,788
355,979
TOTAL FUNDS CARRIED FORWARD
327,253
1,700
328,953
412,788
The notes forni part of these financial statements
14

Pole
lass Communi
Sall Gardens Ltd
Association
Statement of Financial Position
31 March 2025
31.3.25
31.3.24
Notes
FIXED ASSETS
Tangible assets
4,299
6,449
CURRENT ASSETS
Debtors
Cash at bank
io
59,124
276,242
63,663
348,091
335,366
411,754
CREDITORS
Amounts falling due within one year
(10,712)
(5,415)
NET CURRENT ASSETS
324,654
406.339
TOTAL ASSETS LESS CURRENT
LIABILITIES
328,953
412,788
NET ASSETS
328,953
412,788
FUNDS
Unrestricted funds
Restricted funds
13
327,253
1,700
411,988
800
TOTAL FUNDS
328,953
412,788
The financial statements were approved by the Board of Trustees and authorised for issue on
27 August 2025 and were signed on its behalf by..
Michael George (ChaiTP
n)-Tr
ee
Tony Kennedy (Vice Chair) - Trustee
The notes fomi part of these financial stat¢ments
15

Pole
lass Communi
Sall Gardens Ltd
ociation
Ststement of Cash Flows
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operating activities
Cash generated from operations
(71,849)
85,287
Net cash (used inyprovided by operating activities
(71.849)
85,287
Cash flows from investing activities
Purch&8e of tangible fixed assets
(8,599)
Net cash provided byl(used in) investing activities
(8,599)
Change in cash and cash equivalents
in the reporting period
Cash and eash equivalents at the
beginning of the reporting period
(71,849)
76,688
348,091
271,403
Cash and cash equivalents at the end
of the reporting period
276,242
348,091
The notes fonn part of these financial statements
16

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Statement of Cash Flows
for tbe Year Ended 31 March 2025
RECONCILIATION OF NET (EXPENDITUREYINCOME TO NET CASH FLOW FROM
OPERATING AcTIv￿lEs
31.3.25
31.3.24
Net (expenditure)/income for the reporting period (as per the
Statement of FinancAal Activities)
Adjustments for:
Depreciation charges
Decrease in debtors
Increase in creditors
(83,835)
56,809
2,150
4,539
5,297
2,488
25,990
Net cash (used in)/provided by operatiolls
(71,849)
85,287
ANALYSIS OF CHANGES IN NET FUNDS
At 114124
Cash flow
At 3113125
Net Cash
Cash at bank
348,091
(71,849)
276,242
348,091
(71,849)
276,242
Total
348,091
(71.849)
276,242
The notes fom part of these financial statements
17

Pole
las
Communi
Sall Gardens Ltd
Association
Notes to the Finaneial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
Summary of significant accounling policies
a) General information and basis of preparation
Polegl&ss Community Association Ltd is constituted as a company limited by guarantee incorporated
in Northern Ireland N1035195. In the event of the charity being would up, the liability in Tespect 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 financial statements are prepared on a going concern basis under the historical cost conventio
modified to include certain items at fair value. The financiaI staternents are Presented in sterling
which is the functional currency of the charity.
The SI￿lfiCant accounting policies applied in the preparation of these fman¢ial statements are set out
below. These policies have been consistently applied to all years presented unless othenvise stated.
(b) Funds
Unrestricted funds are avatlable for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not bcen 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 charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the fmancial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
(c) Income recognition
All incoming resouTces are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
mcasured reliably, and it is probable that the income will be received.
18
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Basis of preparing the financi21 statements
For donations to be Tecognised 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 of
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 recognised in income at their fair value when
their economic benefit is probable, it can be me&8ured reliably, and the charity has control over the
item. Fair value is detern)ined 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).
Furth¢r 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 legacles will b¢ 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 funds for the charity. Jncome is received in exchange for supplying goods and services in
order to raise funds and is recognised when entitlement has occurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Incom¢ from government and other grants are recognised at fair value when the charity
has entitlement after any perfomiance conditions have been met, it is probable that the income will be
received. and the amount can be measured reliably. If entitlement is not m¢t, then these amounts are
deferred.
(d) Expenditure recognition
All expenditure is accounted for on an accruals basis inclusive of VAT which cannot be recovered
and has b¢en 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 require￿ and the amount of the obligation can be measured
reliably. It is categorised under the following headings..
Costs of raising funds includes the costs associated with attracting voluntary incomes.
Expenditure on charitable activities includes those 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 VA T is charged as an expense against the activity for which expenditure arose.
19
continued...

Pole
lass Comm
ni
Sall Gardens Ltd
Associati
Notes to the Finaneial Statements- continued
for the Year Ended 31 March 2025
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, Ls this gives rise to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to perfomianc¢ 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 and 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 c()st 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 consist¢nt with the use of resources.
Fund-raising costs are those incuryed in seeking voluntary contributions and do not include the costs
of disseminating infom]ation in support of the charithble activities.
(O Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impaimient
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed &ss¢ts, 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 paty to the
contractual provision of the instrLment.
Basic financial instruments are initia]Iy Tecognised at the amounts receivable or payable including any
related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other consideration
expected to be paid or relived and not discounted.
Debt instruments are subsequently me&sured at amortised cost.
Where investments in shares are publicly traded or their fair value Can othenvise be measur¢d
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
impairnient.
20
continued...

Pol lass Communi
Sg11 Gardens Ltd
Assoeiation
Notes to the FinanciaI Ststements- eontinued
for the Year Ended 31 March 2025
ACCOUIYTING POLICIES - continued
Basis of preparing the financial ststements
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond nonnal 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 measuTed at fair value with any changes recognised in
the statement of financial activities, with the ex¢¢ption of hedging instruments in a designed hedging
relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of
impaimient at the end of each reporting date. if there is objective evidence of impairnient an
impainnent 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 &ssets that are individually
significant, these are assessed individually for impairnient. Other financial assets are either assessed
individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairnient are recognised immediately, to the extent that the reversal does not result
in a carrying amount of the financial asset that exceeds what the Canying amourlt would have been
had the impairnient not previously been recognised.
) Impairnient
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 arnount
exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impaimicnt loss is a revaIuation decTease.
(i) Provisions
Provisions are r¢cognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an oufflow of economic benefits will be required in settlement and the
amount can be reliably estimated.
(i) Leases
Assets acquired und¢r finance leases are capitalised and depreciated over the shorter of the lease tenn
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 method.
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 - eontiuued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
When employees have rendered service to the charity, short-tenn employee benefits to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for
that service.
(l) Tax
No provision is required for t&￿tion as the company is defined as a chartty for t&Yation 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 from authorising these financia] 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 ￿ti￿a￿S
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 mcasure multi-employer defined benefit pension schemes, liabilities,
sensitivities to changes in assumptions and future funding obligations
The estimates and &ssumptions are Teviewed on an ongoing basis considering the current and future
market conditions.
Income
All income is recognised in the Statement of Financial Activities once the chaTity 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
requlred 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 aggregat¢ all cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basls consistent with the use of resources.
Tangible r￿ed assets
Depreciation is provided at the following annual rates in order to write off each ass¢t over its
estimat¢d useful life.
Computers / Equipment
250/0 Straight Line
22
ontinued...

Pole
ommuni
Sall Gardens Ltd
Associ2tion
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
ACCOUNfING 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 ￿sed 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.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme 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 servlce is provided. Prepaid contributions are Tecognised 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 Settl￿ 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. Th¢ unwinding of the discount is recognised in finance costs in profit or loss in
the period in which it arises.
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Belf&st City Council Room Hire
Donations & Hall Hire
Programmes
Belf&st City Council Pitch
7.000
52,000
500
44,000
7,000
61,320
1,000
44.000
103.500
113,320
23
conlinued...

Pol lass Communi
Sall Gardens Ltd
Assoeiation
Notes to the Finaneial Statements - continued
for the Year Ended 31 March 2025
INCOME FROM CHARITABLE ACTIvrriES
31.3.25
31.3.24
Activity
Grdnts Receivable
Grants
345,545
492,418
Grants received, included in the above, are as follows:
31.3.25
31.3.24
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
The Executive Office - Urban Villages
Belfast City Council - Seniors
The Executive Office/ Community Capacity Building/ Urb Vill
Department of Justice - Asset Recovery
Blackie Cornmunity Association - CIT Health & Wellbeing
Creggan Healthy Living- Transfomi Your Trolley
HSC Mind Matters
Upper Springfield CIT Community Safety
The Executive Office Safer Streets
Dept for Communities Cost of Livingl Running Costs
National Energy Action
The Executiv¢ Office Employability
Big Lottery Main
Colin Neighbourhood Thriving Youth
Federation of Family Practice
Belfast City Council - Small Projects
Belfast City Council - Hardship Fund
Charles Hayward Foundation
Irish Youth Foundation
35,120
32,473
4,975
2,470
48,470
70,419
3,875
2,486
49,099
71,552
2,400
8,320
1,250
39,950
13,800
36,485
2,000
29,703
52,116
32,560
30,000
1,500
8,000
26,720
98,507
7,480
3,200
1,500
5,000
97,346
4,000
487
1,700
10.000
3,000
345,545
492,418
24
continued...

Pole
lass Communi
Sall Gardens Ltd
Association
Note5 to the Financial Statements - continued
for the Year Ended 31 March 2025
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 5)
Direct
Costs
Totals
Direct Charitable Expenditure
Governance
527,774
527,774
5,106
5,106
527,774
5,106
532,880
SUPPORT COSTS
Govemancc
costs
Governance
5,106
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after chargingJ(¢rediting):
31.3.25
31.3.24
Auditors, remuneration
Accountancy Fee
Depreciation - owned &ssets
1,500
3,060
2,150
1,500
2,700
6,942
TRUSTEES, REMUNERATION AND BENEFITS
There were no trnstees, remuneration or other benefits for the year ended 31 March 2025 nor for thc
year ended 31 MaTch 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
25
ontinued...

Pole
lass Comn]ulli
Sall Gardens Ltd
sociation
Notes to the Financial St2tements- eontinued
for the Year Ended 31 Mareh 2025
STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
244,951
19,004
36,102
253,338
17,838
24,503
300,057
295,679
The average monthly number of employees during the year was as follows:
31.3.25
31.3.24
io
Management & Administration/Op¢rational
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 £199,516. (2024: £188,409)
TANGIBLE FIXED ASSETS
Computers
/ Equipment
COST
At l April 2024 and 31 March 2025
74,667
DEPRECIATION
At l April 2024
Charge for year
68,218
2,150
At 31 March 2025
70,368
NET BOOKVALUE
At 31 March 2025
4,299
At 31 March 2024
6.449
26
continued...

Pole
las Communi
Sall Gardens Ltd
Association
Notes to the Finaneial Statements- eontinued
for the Year Ended 31 March 2025
10. DEBTORS: AMOUNTS FALLING DUE wrrHIN OIYE YEAR
31.3.25
31.3.24
Dept of Justice
Healthy Living Centre
National Energy Action
Department for Communities
Room and Pitch Hire Due
Belfast City Council
Communities in Transition
Irish Youth Foundation
The Executive Office
13,800
2,000
1,000
1,999
22,000
1,250
16,475
600
11,223
3,200
9,143
995
14,511
24,591
59,124
63,663
11. cRED￿ORS. AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Accruals and defe￿ed income
10,712
5,415
12. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted
fund
Restricted
funds
Fixed assets
Current assets
Current liabilities
4,299
333,666
(10,712)
4,299
335,366
(10,712)
6.449
411,754
(5,415)
1,700
327,253
1,700
328,953
412,788
13. MOVEMEINT IN FUNDS
Net
ovement
in funds
At
3113125
At 114124
Unrestricted funds
General fund
411,988
(84,735)
327,253
Restricted funds
Federation of Family Practice
Belfast City Council - Hardship Fund
800
(800)
1,700
1,700
800
900
1,700
TOTAL FUNDS
412,788
(83.835)
328,953
27
continued...

P I lass Comrnuni
Sall Gardens Ltd
Association
Notes to the FinanciaI Statements - continued
for the Year Ended 31 March 2025
13. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resourc¢s
Resources
expended
Movement
in funds
Unrestricled funds
General fund
103,500
(188,235)
(84,735)
Restricted funds
Dept of Comtnunities Salary
BCC - Salaries and Running Costs
Belfast City Council - Summer Scheme
Belfast City Council - Capacity
Building
Education Authority
Belfast City Council - Small Projects
The Executive Office - Urban Villages
Belfa8t City Council - Seniors
Department of Justice - Asset
Recovery
Blackie Community Association - CIT
Health & Wellbeing
Creggan Healthy Living - Transfomi
Your Trolley
Dept for Communities Cost of Living/
Running Costs
Blackie Community Association - CIT
Health & Wellbeing (2)
National Energy Action
Big Lottery Maln
Federation of Family Practice
Belfast City Council - Hardship Fund
Charles Hayward Foundation
Irish Youth Foundation
35,120
71.552
2,486
(35,120)
(71,552)
(2,486)
49,099
2.400
487
8,320
1,250
(49.099)
(2,400)
(487)
(8,320)
(1,250)
13,800
(13,800)
34,521
(34,521)
2,000
(2,000)
1,500
(1.500)
1,964
5,000
97.346
4,000
1,700
10,000
3,000
(1.964)
(5,000)
(97.346)
(4,800)
(800)
1,700
(10,000)
(3,000)
345,545
(344,645)
900
TOTAL FUNDS
449,045
(532.880)
(83,835)
28
continued...

s Communi
Sall Gardens Ltd
Association
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
13.
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
3113124
At 114123
Unrestricted funds
General fund
351,187
60,801
411,988
Restricted funds
BCC - Salaries and Running Costs
The Executive Officel Community
Capacity Buildingl Urb Vill
Colin Neighbourhood Partnership -
Youth Project
Falls Council/ CIT Community Safety
C¢FOperation Irelarftd
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
29
continued...

Pole
lass Communi
Sall Gardens Ltd
Assoeiation
Notes to the Finantial Statements - continued
for the Year Ended 31 March 2025
13.
MOVEMENf IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movcrnent
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 Scheme
Belfast City Council - Capacity
Building
Education Authority
Belfast City Council - Community
Activity
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
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
30
continued...

Pole
ss Communi
Sall Gardens Ltd
Assoeiation
Not&s to the Financial Statements - continued
for the Year Ended 31 March 2025
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 paty transactions for the year ended 31 March 2025.
17. POST BALANCE SHEET EVENTS
There were no events after the reporting period therefore no material issues need disclosed
18. WINDINC 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 rnember, 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 h&8 no Share Capital
31

Pole
lass Communi
Sall Gardens Ltd
Association
Detailed Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOIVIE AND ENDOWMENTS
Other trading activities
Belfast City Council Room Hire
Donations & Hall Hire
Programmes
Belfast City Council Pitch
7,000
52,000
500
44,000
7.000
61,320
1,000
44,000
103,500
113,320
Charitable activities
Grants
345,545
492,418
Total incoming resources
449,045
605,738
EXPENDITURE
Charitsble activities
Wages
Social security
Pensions
Rates and water
Insurance
Light, heat & water
Telephone & Internet
Postage,Stationery & Equipment
Advertising & Hospitality
Sundii¢s
Photocopier & Hire
Events & Programmes
Programme Travel
Cleaning & Maintenance
Repairs and Renewals
Trade Subscriptions
Legal & Professional Fees
Consultancy & Computer Costs
Service Level Agreements
Wellness Packs
Training
Consumables
Volunteer Costs
Carried forward
244.951
19,004
36,102
3,754
5,655
16,432
3,057
8,592
253,338
17.838
24,503
5,084
17,432
4,676
5.532
100
1,024
1,124
181,543
142
8,404
994
247
2,613
754
4,454
7,668
1,282
1,853
1,090
741
148,846
165
4,417
2,368
2,307
3,102
4.005
1.817
3,541
15,678
525,624
540,605
This page does not fonn part of the statutory financial stafrments
32

Pole
lass Communi
Sall Gardens Ltd
Association
Detsiled Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
Charitable activities
Brought fonvard
Depn of Computer Equipment
525,624
2,150
540,605
2,488
527,774
543,093
Support costs
Governance costs
Auditors, remuneration
Accountancy Fee
Bank charges and Interest
1,500
3,060
546
1,500
2,700
1,636
5,106
5,836
Total resources expended
532,880
548,929
Net (expenditure)lincome
(83,835)
56,809
This page does not forni part of the statutory financial statements
33