**Charity number: 103878 Company number: NI027363**
**HILLTOWN COMMUNITY ASSOCIATION LIMITED (A company limited by guarantee)**
## **Trustee's report and financial statements**
**for the year ended 30 April 2023**
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED (A company limited by guarantee)**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Trustee's report|**2 - 5**|
|Independent examiners' report|**6**|
|Statement of financial activities|**7**|
|Balance sheet|**8 - 9**|
|Notes to the financial statements|**10 - 14**|
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED (A company limited by guarantee)**
## **Legal and administrative information**
|**Charity number**|103878|
|---|---|
|**Company registration number**|NI027363|
|**Registered office**|25 Rostrevor Road|
||Hilltown|
||Newry|
||Co Down|
||BT34 5TU|
|**Trustee**|Martina Byrne|
||Caitriona Doyle|
||Colm McGinn|
||Rosaleen O'Hanlon|
||Ryan Campbell|
||Mary Savage|
||Louise Dickson|
||Brendan Murray|
||Des Hegarty|
||Jim Murnin|
|**Accountants**|Mooney Matthews Ltd|
||Armagh Office|
||11 College St|
||Armagh|
||BT61 9BT|
|**Bankers**|Ulster Bank|
||86 Hill Street|
||Newry|
||Co Down|
||BT34 5TU|
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Report of the trustee (incorporating the director's report) for the year ended 30 April 2023**
The trustee presents her report and the financial statements for the year ended 30 April 2023. The trustees, who are also directors of HILLTOWN COMMUNITY ASSOCIATION LIMITED for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Objectives and activities**
## _Objectives_
To promote the benefit of the inhabitants of Hilltown and District in the County of Down and its environs without distinction of gender, sexual orientation, age, race, ethnicity, or political, religious or other opinion and in particular: to advance community development by providing facilities and amenities for, and promoting co-operation and joint activities between, community and voluntary organisations. The direct benefits which flow from purpose 1 include encouraging people to become active in a voluntary capacity, more effective communication between local community groups, and access to facilities and activities for voluntary groups and the local population for the benefit of the users. These benefits are demonstrated through the number of groups using our facilities and any feedback which they give us and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.
To provide facilities in the interests of social welfare for recreation and other leisure time occupations with the object of improving the conditions of life for those living in the area of benefit. The direct benefits which flow from this purpose includes access to local facilities and activities for voluntary groups and the local population for the benefit of the users. The benefits are demonstrated through the number of groups using our facilities and any feedback which they give us and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.
To promote community participation in healthy recreation by providing and assisting in the provision of facilities for activities capable of improving health. The direct benefits which flow from this purpose include access to facilities and activities to improve health and wellbeing. These benefits are demonstrated through feedback from participants and beneficiaries and by the level of uptake of services. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.
To relieve those in need by reason of youth, age or other disadvantage. The direct benefits which flow from this purpose include access to local facilities and opportunity to participate in activities and programmes to improve education, health and wellbeing and community safety. These benefits are demonstrated through feedback from participants and beneficiaries and by the level of uptake of services. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.
To advance education and training for the public benefit by organising classes and other forms of tuition. The direct benefits which flow from this purpose include the education of people in a range of subjects including First Aid, Committee Skills, basic gardening, personal development courses, computer training, health training, job skills, business development, numeracy and literacy and so on. These benefits are demonstrated through the number of people completing the courses, feedback from participants and beneficiaries and by the level of uptake of our activities. The purposes of our charity will not lead to any harm. The charity’s beneficiaries are people living in Hilltown and the surrounding rural area.
Trustees receive a private benefit as beneficiaries as they can use the facilities, but do not get priority over anyone else. They also receive a private benefit of training in committee skills, first aid, child protection, and other training relevant to the role of trustee with Hilltown Community Association. These private benefits are necessary to achieve the purposes and are therefore incidental.
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Report of the trustee (incorporating the director's report) for the year ended 30 April 2023**
## **Achievements and performance**
## _Achievements and performance_
Hilltown Community Association was set up to represent the interests of community groups in Hilltown and the surrounding rural areas, and to identify and address issues of common concern within the local community. The Community Association runs Carcullion House, a community facility in the village which caters for a range of community groups. Carcullion House is entirely run on a voluntary effort by the Community Association. The committee of the Community Association works in developing more community projects for the area including development of community amenities and resources for the benefit of the local population. Hilltown Community Association organises the turning on of the Christmas Lights for Hilltown and supports other community events.
## _Key achievements in 2023_
- secured Ours to Share fund and delivered first OCN Storytelling Cert in Hilltown with 12 participants
- secured PEACE IV Animation funds for storytelling event and archiving and reprinting social history books from Hilltown and Rathfriland
- paid for architect plans to work with Council on expanding and relaying car park and creating a dual entrance/exit at the road into the carpark
- secured Arts Council funding to engage with 4 artists to deliver a daytime and evening craft programme
- run community events - summer dance camp, Halloween festival, christmas switch on and the gathering storytelling festival
- secured DAERA Microgrant funds to develop the centres yard area for new shed, realigning containers as Council had underspend to tarmac it.
- Fundraised £1,000 for Ukraine community
- Delivered £5,000 Keep NI Beautiful fund between Hilltown and Rathfriland. RFL secured a new water pump an housing at Chandlers House and growing nets for their Community allotment. Hilltown secured timber and stones to commence the Mens Shed project.
- Developed and delivered with a cocktail of various funds, our first HOLI in Hilltown was a multicultural event of a fusion of Irish and Indian dance and music finishing with the celebration of Colour, HOLI.
## **Financial review**
There was an increased demand for the use of the Associations facilities and services. The Trustees with the support of course leaders and voluntary staff continued to meet the demand for the Associations resources.
## _Principal funding sources_
Resource Centre Income increased to £49,916 compared with £ 48,741 in 2022. The Playgroup continues to be the mainstay of the Association followed by the Parent & Toddler Group and other local groups.
Funds received from Newry, Mourne and Down District Council were £24,240.25 compared to £20,786 in 2022. New grants totalling £13,319.20 were received in 2023 from Down Rural Community Network (£400), Keep NI beautiful (£4,943.20), DAERA (£1,479) and the National Lottery Fund (£6,498).
A net deficit of £8,226 arose in 2023 compared with a surplus of £5,818 in 2022.
## _Expenditure_
Expenditure increased to £58,142 in 2023 compared with £42,923 in 2022.
Repairs, maintenance and utilities were £14,312 in 2023 compared with £17,017 in 2022.
Classes, courses and events increased to £34,881 compared with £17,723 in 2022.
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Report of the trustee (incorporating the director's report) for the year ended 30 April 2023**
Light and heat decreased to £2,012 from £3,939 in 2022. Donations increased to £1,480 in 2023 compared with £1,140 in 2022.
## _Reserves Policy_
The Trustees believe that the charity should hold financial reserves in order to ensure that the charity can continue to operate and meet demand in the event of an unforeseen reduction in funding being available. In setting the reserves target the Trustees have to balance out the demands of delivering much needed services to current clients against the requirements of maintaining adequate reserves to cover future uncertainty.
## _Principle Funding Sources_
The Trustees extend their gratitude to all local community groups using the centre and Newry, Mourne and Down District Council who continue to support the core operating capacity of the charity.
## **Statement of trustees' responsibilities**
The trustees (who are also directors of HILLTOWN COMMUNITY ASSOCIATION LIMITED for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
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. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- 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; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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 which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Small company provisions**
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Report of the trustee (incorporating the director's report) for the year ended 30 April 2023**
On behalf of the board
Martina Byrne **Director**
20 March 2024
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Independent examiner's report to the trustees on the unaudited financial statements of HILLTOWN COMMUNITY ASSOCIATION LIMITED.**
I report on the accounts of HILLTOWN COMMUNITY ASSOCIATION LIMITED for the year ended 30 April 2023 set out on pages 2 to 14.
## **Respective responsibilities of trustees and independent examiner**
The charity's trustees (who are also the directors of the company for purposes of company law) are responsible for the preparation of the accounts. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination. It is my responsibility to state, on the basis of my examination, whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
- have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
## **Mooney Matthews Ltd**
Chartered Accountants & Registered Auditors
## **Independent examiner**
Armagh Office 11 College St Armagh
BT61 9BT
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Statement of financial activities (incorporating the income and expenditure account)**
## **For the year ended 30 April 2023**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**Notes**
**£**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
-
37,559
Activities for generating funds
3
3,573
-
Incoming resources from charitable activities
4
8,784
-
**Total incoming resources**
12,357
37,559
**Resources expended**
Caretaker fees
2,600
-
Classes/courses/events
1,279
33,602
Repair, maintenance and utilities
2,486
11,826
Printing, postage and stationery
156
68
Catering supplies/meals
372
1,015
Accountancy fees
720
-
Professional fees
1,500
-
Telephone and IT
-
1,133
Depreciation and impairment
-
)
(95
Donations - Other expenses
1,480
-
Gifts
-
-
**Total resources expended**
10,593
47,549
**Net incoming/(outgoing) resources for the year /**
**Net income/(expense) for the year**
1,764
)
(9,990
Total funds brought forward
25,674
-
**Total funds carried forward**
27,438
)
(9,990|**2023**
**Total**
**£**
37,559
3,573
8,784
49,916
2,600
34,881
14,312
224
1,387
720
1,500
1,133
)
(95
1,480
-
58,142
)
(8,226
25,674
17,448|**2022**
**Total**
**£**
40,036
388
8,317|
|---|---|---|
|||48,741|
|||1,880
17,723
17,017
65
1,455
720
-
779
2,144
1,140
50|
|||42,973|
|||5,768
19,907|
|||25,675|
The statement of financial activities includes all gains and losses in the year and therefore a separate statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
**The notes on pages 10 to 14 form an integral part of these financial statements.**
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Balance sheet**
## **as at 30 April 2023**
|**Notes**
**Fixed assets**
Tangible assets
8
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors: amounts falling**
**due within one year**
10
**Net current assets**
**Net assets**
**Funds**
11
Unrestricted income funds
**Total funds**|**2023**
**£**
**£**
1,589
11,637
6,472
18,109
)
(2,250
15,859
17,448
17,448
17,448|**2022**
**£**
**£**
1,335
18,925
17,332
36,257
)
(11,917
24,340
25,675
25,675
25,675|**2022**
**£**
**£**
1,335
18,925
17,332
36,257
)
(11,917
24,340
25,675
25,675
25,675|
|---|---|---|---|
||||25,675|
||||25,675|
||||25,675|
The Balance Sheet continues on the following page.
**The notes on pages 10 to 14 form an integral part of these financial statements.**
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Balance sheet (continued)**
## **Trustee statements required by the Companies Act 2006 for the year ended 30 April 2023**
In approving these financial statements as trustee of the company I hereby confirm:
(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;
(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 30 April 2023.
(c) that I acknowledge my responsibilities for:
(1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and
(2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.
The financial statements were approved by the board on 20 March 2024 and signed on its behalf by
**Martina Byrne Director**
**The notes on pages 10 to 14 form an integral part of these financial statements.**
**HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Notes to financial statements for the year ended 30 April 2023**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Companies Act 2006.
## **1.2. Cashflow**
The charity has taken advantage of the exemption in FRS1 from the requirement to produce a cashflow statement because it is a small charity.
## **1.3. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
## **1.4. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises 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.
## **1.5. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated 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:
- Fixtures, fittings and equipment 15% straight line
**HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Notes to financial statements for the year ended 30 April 2023**
|**2.**
**Voluntary income**
**Restricted**
**funds**
**£**
Newry, Mourne and Down District Council
24,240
Other Grants
13,319
37,559
**3.**
**Activities for generating funds**
**Unrestricted**
**funds**
**£**
Fundraising events
3,573
3,573
**4.**
**Incoming resources from charitable activities**
**Unrestricted**
**funds**
**£**
Resource Centre Income
8,784
8,784
**5.**
**Net (outgoing)/incoming resources for the year**
Net (outgoing)/incoming resources is stated after charging:
Depreciation and other amounts written off tangible fixed assets|**2023**
**Total**
**£**
24,240
13,319
37,559
**2023**
**Total**
**£**
3,573
3,573
**2023**
**Total**
**£**
8,784
8,784
**2023**
**£**
)
(95|**2022**
**Total**
**£**
20,786
19,250|
|---|---|---|
|||40,036|
|||**2022**
**Total**
**£**
388|
|||388|
|||**2022**
**Total**
**£**
8,317|
|||8,317|
|||**2022**
**£**
2,144|
**HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Notes to financial statements for the year ended 30 April 2023**
## **6. Employees**
|**Employment costs**
Wages and salaries
No employee received emoluments of more than £60,000 (2022 : None).|**2023**
**£**
-|**2022**
**£**
50|
|---|---|---|
## **Number of employees**
The average monthly numbers of employees (including the trustee) during the year, calculated on the basis of full time equivalents, was as follows:
|**2023**|**2022**|
|---|---|
|**Number**|**Number**|
## **7. Taxation**
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
|**Fixtures,**
**Tangible fixed assets**
**fittings and**
**equipment**
**£**
**Cost**
At 1 May 2022
30,513
Additions
159
At 30 April 2023
30,672
**Depreciation**
At 1 May 2022
29,178
Charge for the year
)
(95
At 30 April 2023
29,083
**Net book values**
At 30 April 2023
1,589
At 30 April 2022
1,335|**Total**
**£**
30,513
159|
|---|---|
||30,672|
||29,178
)
(95|
||29,083|
||1,589|
||1,335|
## **8. Tangible fixed assets**
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Notes to financial statements for the year ended 30 April 2023**
|**9.**
**Debtors**
**2023**
**£**
Trade debtors
11,481
Other debtors
156
11,637
**10.**
**Creditors: amounts falling due**
**within one year**
**2023**
**£**
Other creditors
-
Accruals and deferred income
2,250
2,250
**11.**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**£**
Fund balances at 30 April 2023 as represented by:
Current assets
17,448
17,448
**12.**
**Unrestricted funds**
**At**
**1 May**
**Incoming**
**Outgoing**
**2022**
**resources**
**resources**
**Transfers**
**£**
**£**
**£**
**£**
Unrestricted Fund
25,674
12,357
)
(10,593
)
(9,990||**2022**
**£**
18,925
-
18,925
**2022**
**£**
8,947
2,970
11,917
**Total**
**funds**
**£**
17,448|
|---|---|---|
||||
||||
||||
|||17,448|
## **Purposes of unrestricted funds**
Funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity. Such funds may be held in order to finance capital investment and working capital.
## **HILLTOWN COMMUNITY ASSOCIATION LIMITED**
## **(A company limited by guarantee)**
## **Notes to financial statements**
## **for the year ended 30 April 2023**
|**13.**|**Restricted funds**|**At**|||||**At**|
|---|---|---|---|---|---|---|---|
|||**1 May**|**Incoming**|**Outgoing**|||**30 April**|
|||**2022**|**resources**|**resources**||**Transfers**|**2023**|
|||**£**|**£**|**£**||**£**|**£**|
||Restricted Fund 1|-|37,559|(47,549|)|9,990|-|
## **Purposes of restricted funds**
Grants or donations received, which are earmarked by the donor for specific purposes within the overall aims of the organisation.
## **14. Company limited by guarantee**
HILLTOWN COMMUNITY ASSOCIATION LIMITED is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.