Company House Registration number NI611879
NI Charity Number NIC103735
St Andrew's Community Action Group (A charitable company limited by guarantee)
Directors' report and unaudited financial statements
for the year ended 31 March 2018
St Andrew's Community Action Group (A charitable company limited by guarantee)
Company information
Directors Sonia Dickson Samuel Houston Elizabeth Crowe Tommy Gordon Colin Duncan Kelly Mills Olga Millar Emma Rutherford Terry Anderson Company number NI611879 Registered office 229 Ballygomartin Road Belfast BT13 3NB Accountants D Hunter & Co (NI) Limited Templepatrick
St Andrew's Community Action Group (A charitable company limited by guarantee)
Contents
| Page | |
|---|---|
| Directors' report | 1 - 2 |
| Accountants' report | 3 |
| Profit and loss account | 4 |
| Balance sheet | 5 - 6 |
| Notes to the financial statements | 7 - 8 |
St Andrew's Community Action Group (A charitable company limited by guarantee)
Directors' report for the year ended 31 March 2018
The directors present their report and the financial statements for the year ended 31 March 2018.
Incorporation and change of name
The company was incorporated, as a company limited by guarantee on 23 March 2012, as St Andrew's Community Action Group. It was granted charitable status by HMRC on 24 May 2012. The company was registered with the Charity Commission for Northern Ireland on 4 February 2016.
Principal activity
The principal activity of the company is the promotion and advancement of community development, the promotion of urban regeneration, the promotion of the christian faith, the relief of poverty, sickness and the aged and the promotion of the benefit of the inhabitants of the Glencairn area of Belfast.
Directors
The directors serving at the end of the year are as stated below:
Sonia Dickson Kelly Mills Samuel Houston Olga Millar Elizabeth Crowe Emma Rutherford Tommy Gordon Terry Anderson Colin Duncan
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the income and expenditure of the company for that year.
In preparing these financial statements, the directors are required to:
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report is prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies.
Page 1
St Andrew's Community Action Group (A charitable company limited by guarantee)
Directors' report for the year ended 31 March 2018
.................... continued
This report was approved by the Board on 24 December 2018 and signed on its behalf by
Ken Houston
Director
Page 2
St Andrew's Community Action Group
(A charitable company limited by guarantee)
Chartered Accountants' report to the Board of Directors on the unaudited financial statements of St Andrew's Community Action Group
In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company which comprise the Income and Expenditure Account, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.
This report is made to the company's Board of Directors in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so and state those matters that we have agreed to state to them in this 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 company and the company's Board of Directors, as a body, for our work or for this report.
We have carried out this engagement in accordance with technical guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged on the balance sheet for the year ended 31 March 2018 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
D Hunter & Co
D Hunter & Co (NI) Limited Chartered Accountants Templepatrick
Date: 24 December 2018
Page 3
St Andrew's Community Action Group (A charitable company limited by guarantee)
Profit and loss account for the year ended 31 March 2018
| Continuing operations | Continuing operations | Continuing operations | Continuing operations | |||||
|---|---|---|---|---|---|---|---|---|
| **Restricted ** | Unrestricted | Restricted | Unrestricted | |||||
| funds | funds | funds | funds | |||||
| 2018 | 2018 | 2017 | 2017 | |||||
| Notes | £ | £ | £ | £ | ||||
| Income | 15,900 | - | 10,266 | - | ||||
| Expenditure | (8,423 | ) | - | (8,654 | ) | - | ||
| Surplus/(Deficit) for the year | 7,477 | - | 1,612 | - | ||||
| Reserves brought forward | 3 | 4,050 | - | 2,438 | - | |||
| Reserves carried forward | 3 | 11,527 | - | 4,050 | - |
There are no recognised gains or losses other than the profit or loss for the above two financial years.
The notes on pages 7 to 8 form an integral part of these financial statements.
Page 4
St Andrew's Community Action Group
(A charitable company limited by guarantee)
Balance sheet as at 31 March 2018
| Notes Fixed assets Tangible assets 2 Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net assets Reserves Restricted funds 3 |
2018 £ 8,948 8,948 |
£ 2,579 8,948 11,527 11,527 11,527 11,527 |
2017 £ 4,050 4,050 |
£ - 4,050 |
|---|---|---|---|---|
| 4,050 | ||||
| 4,050 | ||||
| 4,050 | ||||
| 4,050 |
The directors' statements required by the Companies Act 2006 are shown on the following page which forms part of this Balance Sheet.
The notes on pages 7 to 8 form an integral part of these financial statements.
Page 5
St Andrew's Community Action Group
(A charitable company limited by guarantee)
Balance sheet (continued)
Directors' statements for the year ended 31 March 2018
For the year ended 31 March 2018 the company was entitled to exemption from audit under Section 477 of the Companies (Northern Ireland) Order 1986 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with Section 476; and
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with FRS 102 'The Financial reporting Standard applicable in the UK and Republic of Ireland'.
These accounts were approved by the directors on 24 December 2018 and are signed on their behalf by:
Ken Houston
Director
Registration number NI611879
The notes on pages 7 to 8 form an integral part of these financial statements.
Page 6
St Andrew's Community Action Group (A charitable company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2018
1. Accounting policies
1.1. Accounting convention
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting standard applicable in the UK and Republic of Ireland' and the Statement of Recommended Practice (SORP) "Accounting and Reporting for Charities"
The company has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small company.
1.2. Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes.
1.3. Tangible fixed assets and depreciation
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Plant and machinery
2. Tangible fixed assets
| Tangible fixed assets | Plant and | |||
| machinery | Total | |||
| £ | £ | |||
| Cost | ||||
| Additions | 2,579 | 2,579 | ||
| At 31 March 2018 | 2,579 | 2,579 | ||
| Net book values | ||||
| At 31 March 2018 | 2,579 | 2,579 | ||
| At 31 March 2017 | - | - |
3. Reconciliation of movements in member's funds
| Reconciliation of movements in member's funds | Restricted | |
|---|---|---|
| funds | Total | |
| £ | £ | |
| At 1 April 2017 | 4,050 | 4,050 |
| Surplus/(Deficit) for the year | 7,477 | 1,612 |
| At 31 March 2018 | 11,527 | 5,662 |
Page 7
St Andrew's Community Action Group
(A charitable company limited by guarantee)
Notes to the financial statements for the year ended 31 March 2018
.................... continued
| 4. | Reconciliation of movements in shareholders' funds | 2018 | 2017 |
|---|---|---|---|
| £ | £ | ||
| Surplus/(Deficit) for the year | 7,477 | 1,612 | |
| Opening members' funds | 4,050 | 2,438 | |
| Closing members' funds | 11,527 | 4,050 |
5. Company limited by guarantee
The company is limited by guarantee of members and does not have a share capital. The liability of the members is limited to £1. On winding up of the company, any surplus assets that exist must be transferred to another body or bodies having objects similar to those of the company.
Page 8
St Andrew's Community Action Group (A charitable company limited by guarantee)
The following pages do not form part of the statutory accounts.
St Andrew's Community Action Group
(A charitable company limited by guarantee)
Detailed Income and Expenditure account
for the year ended 31 March 2018
| Income Grant from All Churchs Trust Grant from Garfield Weston St Andrew's Church St Columba's Church Grant from COI Childrens' Fund Grant from Priorities Fund Administrative expenses Family support worker salary costs Spend from unrestricted fund Net income/(deficit) |
2018 £ 7,801 622 |
£ - - - - 2,900 13,000 15,900 8,423 7,477 |
2017 £ 8,064 590 |
£ 1,000 5,000 2,250 2,016 - - |
|---|---|---|---|---|
| 10,266 8,654 |
||||
| 1,612 |